[{"data":1,"prerenderedAt":27489},["ShallowReactive",2],{"tip-plan-comptable-compte-63511-contribution-economique-territoriale":3,"plan-comptable-compte-63511-contribution-economique-territoriale-similars":283},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-63511-contribution-economique-territoriale",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5uW3EfImsYjVrpB5gpkoi1","Entry","2025-04-25T13:19:48.572Z","2025-05-26T13:17:09.271Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":213,"faq_structured_data":214,"category":215},"Compte 63511 - Contribution économique territoriale",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,113,120,163,170],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Description du compte 63511",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90,94,100,104,109],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 63511 fait partie de la classe 6 des comptes de charges dans le Plan Comptable Général 2025, plus précisément de la sous-catégorie 635 \"Autres impôts, taxes et versements assimilés\".\n\nCe compte permet d'enregistrer spécifiquement les charges liées à la Contribution Économique Territoriale, qui se compose de deux taxes distinctes :\n\n- ",[],{},{"nodeType":82,"value":95,"marks":96,"data":99},"La Cotisation Foncière des Entreprises (CFE)",[97],{"type":98},"bold",{},{"nodeType":82,"value":101,"marks":102,"data":103}," : calculée sur la valeur locative des biens immobiliers utilisés par l'entreprise pour son activité professionnelle\n- ",[],{},{"nodeType":82,"value":105,"marks":106,"data":108},"La Cotisation sur la Valeur Ajoutée des Entreprises (CVAE)",[107],{"type":98},{},{"nodeType":82,"value":110,"marks":111,"data":112}," : applicable aux entreprises réalisant plus de 500 000 euros de chiffre d'affaires, avec un barème progressif selon le montant du CA",[],{},{"nodeType":78,"data":114,"content":115},{},[116],{"nodeType":82,"value":117,"marks":118,"data":119},"Quand utiliser le compte 63511 ?",[],{},{"nodeType":87,"data":121,"content":122},{},[123,127,132,136,141,145,150,154,159],{"nodeType":82,"value":124,"marks":125,"data":126},"Le compte 63511 doit être utilisé dans plusieurs situations comptables :\n\n- ",[],{},{"nodeType":82,"value":128,"marks":129,"data":131},"Lors de la réception des avis d'imposition",[130],{"type":98},{},{"nodeType":82,"value":133,"marks":134,"data":135}," : En débitant le compte 63511 et en créditant le compte 447 \"Autres impôts, taxes et versements assimilés\" ou directement le compte 512 \"Banque\" en cas de paiement immédiat\n\n- ",[],{},{"nodeType":82,"value":137,"marks":138,"data":140},"Pour les acomptes provisionnels",[139],{"type":98},{},{"nodeType":82,"value":142,"marks":143,"data":144}," : Lorsque l'entreprise verse des acomptes de CFE ou de CVAE avant la régularisation annuelle\n\n- ",[],{},{"nodeType":82,"value":146,"marks":147,"data":149},"Pour les ajustements de fin d'exercice",[148],{"type":98},{},{"nodeType":82,"value":151,"marks":152,"data":153}," : Notamment lors des régularisations de CVAE en fonction du chiffre d'affaires réel de l'entreprise\n\n- ",[],{},{"nodeType":82,"value":155,"marks":156,"data":158},"En cas de dégrèvements",[157],{"type":98},{},{"nodeType":82,"value":160,"marks":161,"data":162}," : Pour comptabiliser les remboursements ou réductions obtenus sur la CET précédemment comptabilisée",[],{},{"nodeType":78,"data":164,"content":165},{},[166],{"nodeType":82,"value":167,"marks":168,"data":169},"Implications fiscales du compte 63511",[],{},{"nodeType":87,"data":171,"content":172},{},[173,177,182,186,191,195,200,204,209],{"nodeType":82,"value":174,"marks":175,"data":176},"La Contribution Économique Territoriale présente plusieurs implications fiscales importantes :\n\n- ",[],{},{"nodeType":82,"value":178,"marks":179,"data":181},"Déductibilité fiscale",[180],{"type":98},{},{"nodeType":82,"value":183,"marks":184,"data":185}," : Les montants comptabilisés au compte 63511 sont entièrement déductibles du résultat fiscal de l'entreprise, réduisant ainsi l'assiette de l'impôt sur les sociétés ou de l'impôt sur le revenu\n\n- ",[],{},{"nodeType":82,"value":187,"marks":188,"data":190},"Plafonnement",[189],{"type":98},{},{"nodeType":82,"value":192,"marks":193,"data":194}," : La CET est plafonnée à 2% de la valeur ajoutée produite par l'entreprise, ce qui peut donner lieu à des demandes de dégrèvement à comptabiliser également via ce compte\n\n- ",[],{},{"nodeType":82,"value":196,"marks":197,"data":199},"Régime spécifique pour certaines entreprises",[198],{"type":98},{},{"nodeType":82,"value":201,"marks":202,"data":203}," : Des exonérations ou réductions peuvent s'appliquer pour les entreprises nouvelles, celles implantées dans certaines zones géographiques ou pour les petites entreprises sous certains seuils de chiffre d'affaires\n\n- ",[],{},{"nodeType":82,"value":205,"marks":206,"data":208},"Territorialité",[207],{"type":98},{},{"nodeType":82,"value":210,"marks":211,"data":212}," : Contrairement à d'autres impôts, la CET est perçue au profit des collectivités territoriales (communes, départements, régions) et non de l'État central, ce qui explique son classement parmi les impôts locaux dans le PCG 2025",[],{},"compte-63511-contribution-economique-territoriale",false,[216],{"metadata":217,"sys":220,"fields":232},{"tags":218,"concepts":219},[],[],{"space":221,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":226,"publishedVersion":228,"revision":62,"contentType":229,"locale":29},{"sys":222},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":227},{"id":21,"type":12,"linkType":22},24,{"sys":230},{"type":12,"linkType":27,"id":231},"category",{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":236,"metaTitle":238,"metaDescription":239,"mainTitle":240,"subtitle":258,"heroImage":259,"ctaButton":281,"ctaLink":282},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[237],"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":241,"content":242,"nodeType":74},{},[243,251],{"data":244,"content":245,"nodeType":250},{},[246],{"data":247,"marks":248,"value":249,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":252,"content":253,"nodeType":87},{},[254],{"data":255,"marks":256,"value":257,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":260,"sys":263,"fields":270},{"tags":261,"concepts":262},[],[],{"space":264,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":268,"publishedVersion":62,"revision":44,"locale":29},{"sys":265},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":269},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":272},"Facturation",{"url":273,"details":274,"fileName":279,"contentType":280},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":275,"image":276},246703,{"width":277,"height":278},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[284,333,382,431,480,529,578,627,676,725,774,823,872,921,970,1019,1068,1117,1167,1216,1265,1314,1363,1412,1461,1510,1559,1608,1657,1706,1755,1804,1853,1902,1951,2000,2049,2098,2147,2196,2246,2295,2344,2393,2442,2491,2540,2589,2638,2687,2736,2785,2834,2883,2932,2981,3030,3079,3128,3177,3226,3275,3324,3373,3422,3471,3520,3569,3618,3667,3716,3765,3814,3863,3912,3961,4010,4059,4108,4157,4206,4255,4304,4353,4402,4451,4500,4549,4598,4647,4696,4745,4794,4843,4892,4941,4990,5039,5088,5137,5186,5235,5284,5333,5382,5431,5480,5529,5578,5627,5676,5725,5774,5823,5872,5921,5970,6019,6068,6117,6166,6215,6264,6313,6362,6411,6460,6509,6558,6607,6657,6706,6755,6804,6853,6902,6951,7000,7049,7098,7147,7196,7245,7294,7343,7392,7441,7490,7539,7588,7637,7686,7735,7784,7833,7882,7931,7980,8029,8078,8127,8176,8225,8274,8323,8372,8421,8470,8519,8568,8617,8666,8715,8764,8813,8862,8911,8960,9009,9058,9107,9156,9205,9254,9303,9352,9401,9450,9499,9548,9597,9646,9695,9744,9793,9842,9891,9940,9989,10038,10088,10137,10186,10235,10284,10333,10382,10431,10480,10529,10578,10627,10676,10726,10775,10824,10873,10922,10971,11020,11069,11118,11167,11216,11265,11314,11363,11412,11461,11510,11559,11608,11657,11706,11755,11805,11854,11903,11952,12001,12050,12099,12148,12197,12246,12295,12344,12393,12442,12491,12540,12589,12638,12687,12736,12785,12834,12883,12932,12981,13030,13079,13128,13177,13226,13275,13324,13373,13422,13471,13520,13569,13618,13668,13717,13766,13815,13864,13913,13962,14011,14061,14110,14159,14208,14257,14306,14355,14404,14453,14502,14551,14600,14649,14698,14747,14796,14845,14894,14943,14992,15041,15090,15139,15188,15237,15286,15335,15383,15432,15481,15530,15579,15628,15677,15726,15775,15824,15873,15922,15971,16021,16070,16119,16168,16217,16266,16315,16364,16413,16463,16512,16561,16610,16659,16708,16757,16806,16855,16904,16953,17002,17051,17100,17149,17198,17247,17296,17345,17394,17443,17491,17540,17589,17638,17687,17736,17784,17833,17882,17931,17980,18029,18078,18127,18176,18225,18274,18323,18371,18420,18469,18518,18567,18616,18665,18714,18763,18812,18861,18910,18959,19008,19057,19106,19156,19205,19254,19303,19352,19401,19450,19499,19548,19597,19646,19695,19744,19793,19842,19891,19940,19989,20038,20087,20136,20185,20234,20283,20332,20381,20430,20479,20528,20578,20627,20676,20725,20774,20823,20872,20921,20970,21019,21068,21117,21166,21215,21264,21313,21362,21411,21460,21509,21559,21608,21657,21706,21755,21804,21853,21902,21951,22000,22049,22098,22147,22196,22245,22293,22342,22391,22440,22489,22534,22583,22632,22681,22730,22779,22828,22877,22926,22975,23024,23073,23122,23171,23219,23268,23317,23366,23415,23464,23513,23562,23612,23661,23710,23759,23808,23857,23906,23955,24004,24053,24102,24151,24200,24249,24298,24347,24396,24445,24494,24544,24593,24642,24691,24740,24789,24838,24887,24936,24985,25034,25083,25132,25181,25230,25279,25328,25377,25426,25475,25524,25573,25623,25673,25722,25771,25820,25869,25918,25967,26016,26065,26114,26163,26212,26261,26310,26359,26408,26457,26506,26555,26604,26653,26702,26751,26801,26850,26899,26948,26998,27047,27096,27145,27194,27243,27292,27341,27391,27440],{"sys":285,"fields":288},{"id":286,"createdAt":287},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":289,"slug":290,"articleIntro":289,"category":291},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[292],{"metadata":293,"sys":296,"fields":303},{"tags":294,"concepts":295},[],[],{"space":297,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":299,"publishedVersion":228,"revision":62,"contentType":301,"locale":29},{"sys":298},{"type":12,"linkType":13,"id":14},{"sys":300},{"id":21,"type":12,"linkType":22},{"sys":302},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":304,"metaTitle":238,"metaDescription":239,"mainTitle":305,"subtitle":258,"heroImage":320,"ctaButton":281,"ctaLink":282},[237],{"data":306,"content":307,"nodeType":74},{},[308,314],{"data":309,"content":310,"nodeType":250},{},[311],{"data":312,"marks":313,"value":249,"nodeType":82},{},[],{"data":315,"content":316,"nodeType":87},{},[317],{"data":318,"marks":319,"value":257,"nodeType":82},{},[],{"metadata":321,"sys":324,"fields":329},{"tags":322,"concepts":323},[],[],{"space":325,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":327,"publishedVersion":62,"revision":44,"locale":29},{"sys":326},{"type":12,"linkType":13,"id":14},{"sys":328},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":330},{"url":273,"details":331,"fileName":279,"contentType":280},{"size":275,"image":332},{"width":277,"height":278},{"sys":334,"fields":337},{"id":335,"createdAt":336},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":338,"slug":339,"articleIntro":338,"category":340},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[341],{"metadata":342,"sys":345,"fields":352},{"tags":343,"concepts":344},[],[],{"space":346,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":348,"publishedVersion":228,"revision":62,"contentType":350,"locale":29},{"sys":347},{"type":12,"linkType":13,"id":14},{"sys":349},{"id":21,"type":12,"linkType":22},{"sys":351},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":353,"metaTitle":238,"metaDescription":239,"mainTitle":354,"subtitle":258,"heroImage":369,"ctaButton":281,"ctaLink":282},[237],{"data":355,"content":356,"nodeType":74},{},[357,363],{"data":358,"content":359,"nodeType":250},{},[360],{"data":361,"marks":362,"value":249,"nodeType":82},{},[],{"data":364,"content":365,"nodeType":87},{},[366],{"data":367,"marks":368,"value":257,"nodeType":82},{},[],{"metadata":370,"sys":373,"fields":378},{"tags":371,"concepts":372},[],[],{"space":374,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":376,"publishedVersion":62,"revision":44,"locale":29},{"sys":375},{"type":12,"linkType":13,"id":14},{"sys":377},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":379},{"url":273,"details":380,"fileName":279,"contentType":280},{"size":275,"image":381},{"width":277,"height":278},{"sys":383,"fields":386},{"id":384,"createdAt":385},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":387,"slug":388,"articleIntro":387,"category":389},"Compte 2184 - Mobilier","compte-2184-mobilier",[390],{"metadata":391,"sys":394,"fields":401},{"tags":392,"concepts":393},[],[],{"space":395,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":397,"publishedVersion":228,"revision":62,"contentType":399,"locale":29},{"sys":396},{"type":12,"linkType":13,"id":14},{"sys":398},{"id":21,"type":12,"linkType":22},{"sys":400},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":402,"metaTitle":238,"metaDescription":239,"mainTitle":403,"subtitle":258,"heroImage":418,"ctaButton":281,"ctaLink":282},[237],{"data":404,"content":405,"nodeType":74},{},[406,412],{"data":407,"content":408,"nodeType":250},{},[409],{"data":410,"marks":411,"value":249,"nodeType":82},{},[],{"data":413,"content":414,"nodeType":87},{},[415],{"data":416,"marks":417,"value":257,"nodeType":82},{},[],{"metadata":419,"sys":422,"fields":427},{"tags":420,"concepts":421},[],[],{"space":423,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":425,"publishedVersion":62,"revision":44,"locale":29},{"sys":424},{"type":12,"linkType":13,"id":14},{"sys":426},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":428},{"url":273,"details":429,"fileName":279,"contentType":280},{"size":275,"image":430},{"width":277,"height":278},{"sys":432,"fields":435},{"id":433,"createdAt":434},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":436,"slug":437,"articleIntro":436,"category":438},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[439],{"metadata":440,"sys":443,"fields":450},{"tags":441,"concepts":442},[],[],{"space":444,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":446,"publishedVersion":228,"revision":62,"contentType":448,"locale":29},{"sys":445},{"type":12,"linkType":13,"id":14},{"sys":447},{"id":21,"type":12,"linkType":22},{"sys":449},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":451,"metaTitle":238,"metaDescription":239,"mainTitle":452,"subtitle":258,"heroImage":467,"ctaButton":281,"ctaLink":282},[237],{"data":453,"content":454,"nodeType":74},{},[455,461],{"data":456,"content":457,"nodeType":250},{},[458],{"data":459,"marks":460,"value":249,"nodeType":82},{},[],{"data":462,"content":463,"nodeType":87},{},[464],{"data":465,"marks":466,"value":257,"nodeType":82},{},[],{"metadata":468,"sys":471,"fields":476},{"tags":469,"concepts":470},[],[],{"space":472,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":474,"publishedVersion":62,"revision":44,"locale":29},{"sys":473},{"type":12,"linkType":13,"id":14},{"sys":475},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":477},{"url":273,"details":478,"fileName":279,"contentType":280},{"size":275,"image":479},{"width":277,"height":278},{"sys":481,"fields":484},{"id":482,"createdAt":483},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":485,"slug":486,"articleIntro":485,"category":487},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[488],{"metadata":489,"sys":492,"fields":499},{"tags":490,"concepts":491},[],[],{"space":493,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":495,"publishedVersion":228,"revision":62,"contentType":497,"locale":29},{"sys":494},{"type":12,"linkType":13,"id":14},{"sys":496},{"id":21,"type":12,"linkType":22},{"sys":498},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":500,"metaTitle":238,"metaDescription":239,"mainTitle":501,"subtitle":258,"heroImage":516,"ctaButton":281,"ctaLink":282},[237],{"data":502,"content":503,"nodeType":74},{},[504,510],{"data":505,"content":506,"nodeType":250},{},[507],{"data":508,"marks":509,"value":249,"nodeType":82},{},[],{"data":511,"content":512,"nodeType":87},{},[513],{"data":514,"marks":515,"value":257,"nodeType":82},{},[],{"metadata":517,"sys":520,"fields":525},{"tags":518,"concepts":519},[],[],{"space":521,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":523,"publishedVersion":62,"revision":44,"locale":29},{"sys":522},{"type":12,"linkType":13,"id":14},{"sys":524},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":526},{"url":273,"details":527,"fileName":279,"contentType":280},{"size":275,"image":528},{"width":277,"height":278},{"sys":530,"fields":533},{"id":531,"createdAt":532},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":534,"slug":535,"articleIntro":534,"category":536},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[537],{"metadata":538,"sys":541,"fields":548},{"tags":539,"concepts":540},[],[],{"space":542,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":544,"publishedVersion":228,"revision":62,"contentType":546,"locale":29},{"sys":543},{"type":12,"linkType":13,"id":14},{"sys":545},{"id":21,"type":12,"linkType":22},{"sys":547},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":549,"metaTitle":238,"metaDescription":239,"mainTitle":550,"subtitle":258,"heroImage":565,"ctaButton":281,"ctaLink":282},[237],{"data":551,"content":552,"nodeType":74},{},[553,559],{"data":554,"content":555,"nodeType":250},{},[556],{"data":557,"marks":558,"value":249,"nodeType":82},{},[],{"data":560,"content":561,"nodeType":87},{},[562],{"data":563,"marks":564,"value":257,"nodeType":82},{},[],{"metadata":566,"sys":569,"fields":574},{"tags":567,"concepts":568},[],[],{"space":570,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":572,"publishedVersion":62,"revision":44,"locale":29},{"sys":571},{"type":12,"linkType":13,"id":14},{"sys":573},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":575},{"url":273,"details":576,"fileName":279,"contentType":280},{"size":275,"image":577},{"width":277,"height":278},{"sys":579,"fields":582},{"id":580,"createdAt":581},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":583,"slug":584,"articleIntro":583,"category":585},"4686 - Charges à payer","compte-4686-charges-a-payer",[586],{"metadata":587,"sys":590,"fields":597},{"tags":588,"concepts":589},[],[],{"space":591,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":593,"publishedVersion":228,"revision":62,"contentType":595,"locale":29},{"sys":592},{"type":12,"linkType":13,"id":14},{"sys":594},{"id":21,"type":12,"linkType":22},{"sys":596},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":598,"metaTitle":238,"metaDescription":239,"mainTitle":599,"subtitle":258,"heroImage":614,"ctaButton":281,"ctaLink":282},[237],{"data":600,"content":601,"nodeType":74},{},[602,608],{"data":603,"content":604,"nodeType":250},{},[605],{"data":606,"marks":607,"value":249,"nodeType":82},{},[],{"data":609,"content":610,"nodeType":87},{},[611],{"data":612,"marks":613,"value":257,"nodeType":82},{},[],{"metadata":615,"sys":618,"fields":623},{"tags":616,"concepts":617},[],[],{"space":619,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":621,"publishedVersion":62,"revision":44,"locale":29},{"sys":620},{"type":12,"linkType":13,"id":14},{"sys":622},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":624},{"url":273,"details":625,"fileName":279,"contentType":280},{"size":275,"image":626},{"width":277,"height":278},{"sys":628,"fields":631},{"id":629,"createdAt":630},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":632,"slug":633,"articleIntro":632,"category":634},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[635],{"metadata":636,"sys":639,"fields":646},{"tags":637,"concepts":638},[],[],{"space":640,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":642,"publishedVersion":228,"revision":62,"contentType":644,"locale":29},{"sys":641},{"type":12,"linkType":13,"id":14},{"sys":643},{"id":21,"type":12,"linkType":22},{"sys":645},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":647,"metaTitle":238,"metaDescription":239,"mainTitle":648,"subtitle":258,"heroImage":663,"ctaButton":281,"ctaLink":282},[237],{"data":649,"content":650,"nodeType":74},{},[651,657],{"data":652,"content":653,"nodeType":250},{},[654],{"data":655,"marks":656,"value":249,"nodeType":82},{},[],{"data":658,"content":659,"nodeType":87},{},[660],{"data":661,"marks":662,"value":257,"nodeType":82},{},[],{"metadata":664,"sys":667,"fields":672},{"tags":665,"concepts":666},[],[],{"space":668,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":670,"publishedVersion":62,"revision":44,"locale":29},{"sys":669},{"type":12,"linkType":13,"id":14},{"sys":671},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":673},{"url":273,"details":674,"fileName":279,"contentType":280},{"size":275,"image":675},{"width":277,"height":278},{"sys":677,"fields":680},{"id":678,"createdAt":679},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":681,"slug":682,"articleIntro":681,"category":683},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[684],{"metadata":685,"sys":688,"fields":695},{"tags":686,"concepts":687},[],[],{"space":689,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":691,"publishedVersion":228,"revision":62,"contentType":693,"locale":29},{"sys":690},{"type":12,"linkType":13,"id":14},{"sys":692},{"id":21,"type":12,"linkType":22},{"sys":694},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":696,"metaTitle":238,"metaDescription":239,"mainTitle":697,"subtitle":258,"heroImage":712,"ctaButton":281,"ctaLink":282},[237],{"data":698,"content":699,"nodeType":74},{},[700,706],{"data":701,"content":702,"nodeType":250},{},[703],{"data":704,"marks":705,"value":249,"nodeType":82},{},[],{"data":707,"content":708,"nodeType":87},{},[709],{"data":710,"marks":711,"value":257,"nodeType":82},{},[],{"metadata":713,"sys":716,"fields":721},{"tags":714,"concepts":715},[],[],{"space":717,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":719,"publishedVersion":62,"revision":44,"locale":29},{"sys":718},{"type":12,"linkType":13,"id":14},{"sys":720},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":722},{"url":273,"details":723,"fileName":279,"contentType":280},{"size":275,"image":724},{"width":277,"height":278},{"sys":726,"fields":729},{"id":727,"createdAt":728},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":730,"slug":731,"articleIntro":-1,"category":732},"Compte 411 - Clients","compte-411-clients",[733],{"metadata":734,"sys":737,"fields":744},{"tags":735,"concepts":736},[],[],{"space":738,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":740,"publishedVersion":228,"revision":62,"contentType":742,"locale":29},{"sys":739},{"type":12,"linkType":13,"id":14},{"sys":741},{"id":21,"type":12,"linkType":22},{"sys":743},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":745,"metaTitle":238,"metaDescription":239,"mainTitle":746,"subtitle":258,"heroImage":761,"ctaButton":281,"ctaLink":282},[237],{"data":747,"content":748,"nodeType":74},{},[749,755],{"data":750,"content":751,"nodeType":250},{},[752],{"data":753,"marks":754,"value":249,"nodeType":82},{},[],{"data":756,"content":757,"nodeType":87},{},[758],{"data":759,"marks":760,"value":257,"nodeType":82},{},[],{"metadata":762,"sys":765,"fields":770},{"tags":763,"concepts":764},[],[],{"space":766,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":768,"publishedVersion":62,"revision":44,"locale":29},{"sys":767},{"type":12,"linkType":13,"id":14},{"sys":769},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":771},{"url":273,"details":772,"fileName":279,"contentType":280},{"size":275,"image":773},{"width":277,"height":278},{"sys":775,"fields":778},{"id":776,"createdAt":777},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":779,"slug":780,"articleIntro":779,"category":781},"6378 - Taxes diverses","compte-6378-taxes-diverses",[782],{"metadata":783,"sys":786,"fields":793},{"tags":784,"concepts":785},[],[],{"space":787,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":789,"publishedVersion":228,"revision":62,"contentType":791,"locale":29},{"sys":788},{"type":12,"linkType":13,"id":14},{"sys":790},{"id":21,"type":12,"linkType":22},{"sys":792},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":794,"metaTitle":238,"metaDescription":239,"mainTitle":795,"subtitle":258,"heroImage":810,"ctaButton":281,"ctaLink":282},[237],{"data":796,"content":797,"nodeType":74},{},[798,804],{"data":799,"content":800,"nodeType":250},{},[801],{"data":802,"marks":803,"value":249,"nodeType":82},{},[],{"data":805,"content":806,"nodeType":87},{},[807],{"data":808,"marks":809,"value":257,"nodeType":82},{},[],{"metadata":811,"sys":814,"fields":819},{"tags":812,"concepts":813},[],[],{"space":815,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":817,"publishedVersion":62,"revision":44,"locale":29},{"sys":816},{"type":12,"linkType":13,"id":14},{"sys":818},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":820},{"url":273,"details":821,"fileName":279,"contentType":280},{"size":275,"image":822},{"width":277,"height":278},{"sys":824,"fields":827},{"id":825,"createdAt":826},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":828,"slug":829,"articleIntro":828,"category":830},"Compte 326 - Emballages","compte-326-emballages",[831],{"metadata":832,"sys":835,"fields":842},{"tags":833,"concepts":834},[],[],{"space":836,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":838,"publishedVersion":228,"revision":62,"contentType":840,"locale":29},{"sys":837},{"type":12,"linkType":13,"id":14},{"sys":839},{"id":21,"type":12,"linkType":22},{"sys":841},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":843,"metaTitle":238,"metaDescription":239,"mainTitle":844,"subtitle":258,"heroImage":859,"ctaButton":281,"ctaLink":282},[237],{"data":845,"content":846,"nodeType":74},{},[847,853],{"data":848,"content":849,"nodeType":250},{},[850],{"data":851,"marks":852,"value":249,"nodeType":82},{},[],{"data":854,"content":855,"nodeType":87},{},[856],{"data":857,"marks":858,"value":257,"nodeType":82},{},[],{"metadata":860,"sys":863,"fields":868},{"tags":861,"concepts":862},[],[],{"space":864,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":866,"publishedVersion":62,"revision":44,"locale":29},{"sys":865},{"type":12,"linkType":13,"id":14},{"sys":867},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":869},{"url":273,"details":870,"fileName":279,"contentType":280},{"size":275,"image":871},{"width":277,"height":278},{"sys":873,"fields":876},{"id":874,"createdAt":875},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":877,"slug":878,"articleIntro":877,"category":879},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[880],{"metadata":881,"sys":884,"fields":891},{"tags":882,"concepts":883},[],[],{"space":885,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":887,"publishedVersion":228,"revision":62,"contentType":889,"locale":29},{"sys":886},{"type":12,"linkType":13,"id":14},{"sys":888},{"id":21,"type":12,"linkType":22},{"sys":890},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":892,"metaTitle":238,"metaDescription":239,"mainTitle":893,"subtitle":258,"heroImage":908,"ctaButton":281,"ctaLink":282},[237],{"data":894,"content":895,"nodeType":74},{},[896,902],{"data":897,"content":898,"nodeType":250},{},[899],{"data":900,"marks":901,"value":249,"nodeType":82},{},[],{"data":903,"content":904,"nodeType":87},{},[905],{"data":906,"marks":907,"value":257,"nodeType":82},{},[],{"metadata":909,"sys":912,"fields":917},{"tags":910,"concepts":911},[],[],{"space":913,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":915,"publishedVersion":62,"revision":44,"locale":29},{"sys":914},{"type":12,"linkType":13,"id":14},{"sys":916},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":918},{"url":273,"details":919,"fileName":279,"contentType":280},{"size":275,"image":920},{"width":277,"height":278},{"sys":922,"fields":925},{"id":923,"createdAt":924},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":926,"slug":927,"articleIntro":926,"category":928},"6021 - Matières consommables","compte-6021-matieres-consommables",[929],{"metadata":930,"sys":933,"fields":940},{"tags":931,"concepts":932},[],[],{"space":934,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":936,"publishedVersion":228,"revision":62,"contentType":938,"locale":29},{"sys":935},{"type":12,"linkType":13,"id":14},{"sys":937},{"id":21,"type":12,"linkType":22},{"sys":939},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":941,"metaTitle":238,"metaDescription":239,"mainTitle":942,"subtitle":258,"heroImage":957,"ctaButton":281,"ctaLink":282},[237],{"data":943,"content":944,"nodeType":74},{},[945,951],{"data":946,"content":947,"nodeType":250},{},[948],{"data":949,"marks":950,"value":249,"nodeType":82},{},[],{"data":952,"content":953,"nodeType":87},{},[954],{"data":955,"marks":956,"value":257,"nodeType":82},{},[],{"metadata":958,"sys":961,"fields":966},{"tags":959,"concepts":960},[],[],{"space":962,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":964,"publishedVersion":62,"revision":44,"locale":29},{"sys":963},{"type":12,"linkType":13,"id":14},{"sys":965},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":967},{"url":273,"details":968,"fileName":279,"contentType":280},{"size":275,"image":969},{"width":277,"height":278},{"sys":971,"fields":974},{"id":972,"createdAt":973},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":975,"slug":976,"articleIntro":975,"category":977},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[978],{"metadata":979,"sys":982,"fields":989},{"tags":980,"concepts":981},[],[],{"space":983,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":985,"publishedVersion":228,"revision":62,"contentType":987,"locale":29},{"sys":984},{"type":12,"linkType":13,"id":14},{"sys":986},{"id":21,"type":12,"linkType":22},{"sys":988},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":990,"metaTitle":238,"metaDescription":239,"mainTitle":991,"subtitle":258,"heroImage":1006,"ctaButton":281,"ctaLink":282},[237],{"data":992,"content":993,"nodeType":74},{},[994,1000],{"data":995,"content":996,"nodeType":250},{},[997],{"data":998,"marks":999,"value":249,"nodeType":82},{},[],{"data":1001,"content":1002,"nodeType":87},{},[1003],{"data":1004,"marks":1005,"value":257,"nodeType":82},{},[],{"metadata":1007,"sys":1010,"fields":1015},{"tags":1008,"concepts":1009},[],[],{"space":1011,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1013,"publishedVersion":62,"revision":44,"locale":29},{"sys":1012},{"type":12,"linkType":13,"id":14},{"sys":1014},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1016},{"url":273,"details":1017,"fileName":279,"contentType":280},{"size":275,"image":1018},{"width":277,"height":278},{"sys":1020,"fields":1023},{"id":1021,"createdAt":1022},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":1024,"slug":1025,"articleIntro":1024,"category":1026},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[1027],{"metadata":1028,"sys":1031,"fields":1038},{"tags":1029,"concepts":1030},[],[],{"space":1032,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1034,"publishedVersion":228,"revision":62,"contentType":1036,"locale":29},{"sys":1033},{"type":12,"linkType":13,"id":14},{"sys":1035},{"id":21,"type":12,"linkType":22},{"sys":1037},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1039,"metaTitle":238,"metaDescription":239,"mainTitle":1040,"subtitle":258,"heroImage":1055,"ctaButton":281,"ctaLink":282},[237],{"data":1041,"content":1042,"nodeType":74},{},[1043,1049],{"data":1044,"content":1045,"nodeType":250},{},[1046],{"data":1047,"marks":1048,"value":249,"nodeType":82},{},[],{"data":1050,"content":1051,"nodeType":87},{},[1052],{"data":1053,"marks":1054,"value":257,"nodeType":82},{},[],{"metadata":1056,"sys":1059,"fields":1064},{"tags":1057,"concepts":1058},[],[],{"space":1060,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1062,"publishedVersion":62,"revision":44,"locale":29},{"sys":1061},{"type":12,"linkType":13,"id":14},{"sys":1063},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1065},{"url":273,"details":1066,"fileName":279,"contentType":280},{"size":275,"image":1067},{"width":277,"height":278},{"sys":1069,"fields":1072},{"id":1070,"createdAt":1071},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":1073,"slug":1074,"articleIntro":1073,"category":1075},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[1076],{"metadata":1077,"sys":1080,"fields":1087},{"tags":1078,"concepts":1079},[],[],{"space":1081,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1083,"publishedVersion":228,"revision":62,"contentType":1085,"locale":29},{"sys":1082},{"type":12,"linkType":13,"id":14},{"sys":1084},{"id":21,"type":12,"linkType":22},{"sys":1086},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1088,"metaTitle":238,"metaDescription":239,"mainTitle":1089,"subtitle":258,"heroImage":1104,"ctaButton":281,"ctaLink":282},[237],{"data":1090,"content":1091,"nodeType":74},{},[1092,1098],{"data":1093,"content":1094,"nodeType":250},{},[1095],{"data":1096,"marks":1097,"value":249,"nodeType":82},{},[],{"data":1099,"content":1100,"nodeType":87},{},[1101],{"data":1102,"marks":1103,"value":257,"nodeType":82},{},[],{"metadata":1105,"sys":1108,"fields":1113},{"tags":1106,"concepts":1107},[],[],{"space":1109,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1111,"publishedVersion":62,"revision":44,"locale":29},{"sys":1110},{"type":12,"linkType":13,"id":14},{"sys":1112},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1114},{"url":273,"details":1115,"fileName":279,"contentType":280},{"size":275,"image":1116},{"width":277,"height":278},{"sys":1118,"fields":1121},{"id":1119,"createdAt":1120},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":1122,"slug":1123,"articleIntro":1124,"category":1125},"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",[1126],{"metadata":1127,"sys":1130,"fields":1137},{"tags":1128,"concepts":1129},[],[],{"space":1131,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1133,"publishedVersion":228,"revision":62,"contentType":1135,"locale":29},{"sys":1132},{"type":12,"linkType":13,"id":14},{"sys":1134},{"id":21,"type":12,"linkType":22},{"sys":1136},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1138,"metaTitle":238,"metaDescription":239,"mainTitle":1139,"subtitle":258,"heroImage":1154,"ctaButton":281,"ctaLink":282},[237],{"data":1140,"content":1141,"nodeType":74},{},[1142,1148],{"data":1143,"content":1144,"nodeType":250},{},[1145],{"data":1146,"marks":1147,"value":249,"nodeType":82},{},[],{"data":1149,"content":1150,"nodeType":87},{},[1151],{"data":1152,"marks":1153,"value":257,"nodeType":82},{},[],{"metadata":1155,"sys":1158,"fields":1163},{"tags":1156,"concepts":1157},[],[],{"space":1159,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1161,"publishedVersion":62,"revision":44,"locale":29},{"sys":1160},{"type":12,"linkType":13,"id":14},{"sys":1162},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1164},{"url":273,"details":1165,"fileName":279,"contentType":280},{"size":275,"image":1166},{"width":277,"height":278},{"sys":1168,"fields":1171},{"id":1169,"createdAt":1170},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":1172,"slug":1173,"articleIntro":1172,"category":1174},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[1175],{"metadata":1176,"sys":1179,"fields":1186},{"tags":1177,"concepts":1178},[],[],{"space":1180,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1182,"publishedVersion":228,"revision":62,"contentType":1184,"locale":29},{"sys":1181},{"type":12,"linkType":13,"id":14},{"sys":1183},{"id":21,"type":12,"linkType":22},{"sys":1185},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1187,"metaTitle":238,"metaDescription":239,"mainTitle":1188,"subtitle":258,"heroImage":1203,"ctaButton":281,"ctaLink":282},[237],{"data":1189,"content":1190,"nodeType":74},{},[1191,1197],{"data":1192,"content":1193,"nodeType":250},{},[1194],{"data":1195,"marks":1196,"value":249,"nodeType":82},{},[],{"data":1198,"content":1199,"nodeType":87},{},[1200],{"data":1201,"marks":1202,"value":257,"nodeType":82},{},[],{"metadata":1204,"sys":1207,"fields":1212},{"tags":1205,"concepts":1206},[],[],{"space":1208,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1210,"publishedVersion":62,"revision":44,"locale":29},{"sys":1209},{"type":12,"linkType":13,"id":14},{"sys":1211},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1213},{"url":273,"details":1214,"fileName":279,"contentType":280},{"size":275,"image":1215},{"width":277,"height":278},{"sys":1217,"fields":1220},{"id":1218,"createdAt":1219},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":1221,"slug":1222,"articleIntro":1221,"category":1223},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[1224],{"metadata":1225,"sys":1228,"fields":1235},{"tags":1226,"concepts":1227},[],[],{"space":1229,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1231,"publishedVersion":228,"revision":62,"contentType":1233,"locale":29},{"sys":1230},{"type":12,"linkType":13,"id":14},{"sys":1232},{"id":21,"type":12,"linkType":22},{"sys":1234},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1236,"metaTitle":238,"metaDescription":239,"mainTitle":1237,"subtitle":258,"heroImage":1252,"ctaButton":281,"ctaLink":282},[237],{"data":1238,"content":1239,"nodeType":74},{},[1240,1246],{"data":1241,"content":1242,"nodeType":250},{},[1243],{"data":1244,"marks":1245,"value":249,"nodeType":82},{},[],{"data":1247,"content":1248,"nodeType":87},{},[1249],{"data":1250,"marks":1251,"value":257,"nodeType":82},{},[],{"metadata":1253,"sys":1256,"fields":1261},{"tags":1254,"concepts":1255},[],[],{"space":1257,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1259,"publishedVersion":62,"revision":44,"locale":29},{"sys":1258},{"type":12,"linkType":13,"id":14},{"sys":1260},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1262},{"url":273,"details":1263,"fileName":279,"contentType":280},{"size":275,"image":1264},{"width":277,"height":278},{"sys":1266,"fields":1269},{"id":1267,"createdAt":1268},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":1270,"slug":1271,"articleIntro":1270,"category":1272},"274 - Prêts","compte-274-prets",[1273],{"metadata":1274,"sys":1277,"fields":1284},{"tags":1275,"concepts":1276},[],[],{"space":1278,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1280,"publishedVersion":228,"revision":62,"contentType":1282,"locale":29},{"sys":1279},{"type":12,"linkType":13,"id":14},{"sys":1281},{"id":21,"type":12,"linkType":22},{"sys":1283},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1285,"metaTitle":238,"metaDescription":239,"mainTitle":1286,"subtitle":258,"heroImage":1301,"ctaButton":281,"ctaLink":282},[237],{"data":1287,"content":1288,"nodeType":74},{},[1289,1295],{"data":1290,"content":1291,"nodeType":250},{},[1292],{"data":1293,"marks":1294,"value":249,"nodeType":82},{},[],{"data":1296,"content":1297,"nodeType":87},{},[1298],{"data":1299,"marks":1300,"value":257,"nodeType":82},{},[],{"metadata":1302,"sys":1305,"fields":1310},{"tags":1303,"concepts":1304},[],[],{"space":1306,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1308,"publishedVersion":62,"revision":44,"locale":29},{"sys":1307},{"type":12,"linkType":13,"id":14},{"sys":1309},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1311},{"url":273,"details":1312,"fileName":279,"contentType":280},{"size":275,"image":1313},{"width":277,"height":278},{"sys":1315,"fields":1318},{"id":1316,"createdAt":1317},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":1319,"slug":1320,"articleIntro":1319,"category":1321},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[1322],{"metadata":1323,"sys":1326,"fields":1333},{"tags":1324,"concepts":1325},[],[],{"space":1327,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1329,"publishedVersion":228,"revision":62,"contentType":1331,"locale":29},{"sys":1328},{"type":12,"linkType":13,"id":14},{"sys":1330},{"id":21,"type":12,"linkType":22},{"sys":1332},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1334,"metaTitle":238,"metaDescription":239,"mainTitle":1335,"subtitle":258,"heroImage":1350,"ctaButton":281,"ctaLink":282},[237],{"data":1336,"content":1337,"nodeType":74},{},[1338,1344],{"data":1339,"content":1340,"nodeType":250},{},[1341],{"data":1342,"marks":1343,"value":249,"nodeType":82},{},[],{"data":1345,"content":1346,"nodeType":87},{},[1347],{"data":1348,"marks":1349,"value":257,"nodeType":82},{},[],{"metadata":1351,"sys":1354,"fields":1359},{"tags":1352,"concepts":1353},[],[],{"space":1355,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1357,"publishedVersion":62,"revision":44,"locale":29},{"sys":1356},{"type":12,"linkType":13,"id":14},{"sys":1358},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1360},{"url":273,"details":1361,"fileName":279,"contentType":280},{"size":275,"image":1362},{"width":277,"height":278},{"sys":1364,"fields":1367},{"id":1365,"createdAt":1366},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":1368,"slug":1369,"articleIntro":1368,"category":1370},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[1371],{"metadata":1372,"sys":1375,"fields":1382},{"tags":1373,"concepts":1374},[],[],{"space":1376,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1378,"publishedVersion":228,"revision":62,"contentType":1380,"locale":29},{"sys":1377},{"type":12,"linkType":13,"id":14},{"sys":1379},{"id":21,"type":12,"linkType":22},{"sys":1381},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1383,"metaTitle":238,"metaDescription":239,"mainTitle":1384,"subtitle":258,"heroImage":1399,"ctaButton":281,"ctaLink":282},[237],{"data":1385,"content":1386,"nodeType":74},{},[1387,1393],{"data":1388,"content":1389,"nodeType":250},{},[1390],{"data":1391,"marks":1392,"value":249,"nodeType":82},{},[],{"data":1394,"content":1395,"nodeType":87},{},[1396],{"data":1397,"marks":1398,"value":257,"nodeType":82},{},[],{"metadata":1400,"sys":1403,"fields":1408},{"tags":1401,"concepts":1402},[],[],{"space":1404,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1406,"publishedVersion":62,"revision":44,"locale":29},{"sys":1405},{"type":12,"linkType":13,"id":14},{"sys":1407},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1409},{"url":273,"details":1410,"fileName":279,"contentType":280},{"size":275,"image":1411},{"width":277,"height":278},{"sys":1413,"fields":1416},{"id":1414,"createdAt":1415},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":1417,"slug":1418,"articleIntro":1417,"category":1419},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[1420],{"metadata":1421,"sys":1424,"fields":1431},{"tags":1422,"concepts":1423},[],[],{"space":1425,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1427,"publishedVersion":228,"revision":62,"contentType":1429,"locale":29},{"sys":1426},{"type":12,"linkType":13,"id":14},{"sys":1428},{"id":21,"type":12,"linkType":22},{"sys":1430},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1432,"metaTitle":238,"metaDescription":239,"mainTitle":1433,"subtitle":258,"heroImage":1448,"ctaButton":281,"ctaLink":282},[237],{"data":1434,"content":1435,"nodeType":74},{},[1436,1442],{"data":1437,"content":1438,"nodeType":250},{},[1439],{"data":1440,"marks":1441,"value":249,"nodeType":82},{},[],{"data":1443,"content":1444,"nodeType":87},{},[1445],{"data":1446,"marks":1447,"value":257,"nodeType":82},{},[],{"metadata":1449,"sys":1452,"fields":1457},{"tags":1450,"concepts":1451},[],[],{"space":1453,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1455,"publishedVersion":62,"revision":44,"locale":29},{"sys":1454},{"type":12,"linkType":13,"id":14},{"sys":1456},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1458},{"url":273,"details":1459,"fileName":279,"contentType":280},{"size":275,"image":1460},{"width":277,"height":278},{"sys":1462,"fields":1465},{"id":1463,"createdAt":1464},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":1466,"slug":1467,"articleIntro":1466,"category":1468},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[1469],{"metadata":1470,"sys":1473,"fields":1480},{"tags":1471,"concepts":1472},[],[],{"space":1474,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1476,"publishedVersion":228,"revision":62,"contentType":1478,"locale":29},{"sys":1475},{"type":12,"linkType":13,"id":14},{"sys":1477},{"id":21,"type":12,"linkType":22},{"sys":1479},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1481,"metaTitle":238,"metaDescription":239,"mainTitle":1482,"subtitle":258,"heroImage":1497,"ctaButton":281,"ctaLink":282},[237],{"data":1483,"content":1484,"nodeType":74},{},[1485,1491],{"data":1486,"content":1487,"nodeType":250},{},[1488],{"data":1489,"marks":1490,"value":249,"nodeType":82},{},[],{"data":1492,"content":1493,"nodeType":87},{},[1494],{"data":1495,"marks":1496,"value":257,"nodeType":82},{},[],{"metadata":1498,"sys":1501,"fields":1506},{"tags":1499,"concepts":1500},[],[],{"space":1502,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1504,"publishedVersion":62,"revision":44,"locale":29},{"sys":1503},{"type":12,"linkType":13,"id":14},{"sys":1505},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1507},{"url":273,"details":1508,"fileName":279,"contentType":280},{"size":275,"image":1509},{"width":277,"height":278},{"sys":1511,"fields":1514},{"id":1512,"createdAt":1513},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":1515,"slug":1516,"articleIntro":1515,"category":1517},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[1518],{"metadata":1519,"sys":1522,"fields":1529},{"tags":1520,"concepts":1521},[],[],{"space":1523,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1525,"publishedVersion":228,"revision":62,"contentType":1527,"locale":29},{"sys":1524},{"type":12,"linkType":13,"id":14},{"sys":1526},{"id":21,"type":12,"linkType":22},{"sys":1528},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1530,"metaTitle":238,"metaDescription":239,"mainTitle":1531,"subtitle":258,"heroImage":1546,"ctaButton":281,"ctaLink":282},[237],{"data":1532,"content":1533,"nodeType":74},{},[1534,1540],{"data":1535,"content":1536,"nodeType":250},{},[1537],{"data":1538,"marks":1539,"value":249,"nodeType":82},{},[],{"data":1541,"content":1542,"nodeType":87},{},[1543],{"data":1544,"marks":1545,"value":257,"nodeType":82},{},[],{"metadata":1547,"sys":1550,"fields":1555},{"tags":1548,"concepts":1549},[],[],{"space":1551,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1553,"publishedVersion":62,"revision":44,"locale":29},{"sys":1552},{"type":12,"linkType":13,"id":14},{"sys":1554},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1556},{"url":273,"details":1557,"fileName":279,"contentType":280},{"size":275,"image":1558},{"width":277,"height":278},{"sys":1560,"fields":1563},{"id":1561,"createdAt":1562},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":1564,"slug":1565,"articleIntro":1564,"category":1566},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[1567],{"metadata":1568,"sys":1571,"fields":1578},{"tags":1569,"concepts":1570},[],[],{"space":1572,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1574,"publishedVersion":228,"revision":62,"contentType":1576,"locale":29},{"sys":1573},{"type":12,"linkType":13,"id":14},{"sys":1575},{"id":21,"type":12,"linkType":22},{"sys":1577},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1579,"metaTitle":238,"metaDescription":239,"mainTitle":1580,"subtitle":258,"heroImage":1595,"ctaButton":281,"ctaLink":282},[237],{"data":1581,"content":1582,"nodeType":74},{},[1583,1589],{"data":1584,"content":1585,"nodeType":250},{},[1586],{"data":1587,"marks":1588,"value":249,"nodeType":82},{},[],{"data":1590,"content":1591,"nodeType":87},{},[1592],{"data":1593,"marks":1594,"value":257,"nodeType":82},{},[],{"metadata":1596,"sys":1599,"fields":1604},{"tags":1597,"concepts":1598},[],[],{"space":1600,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1602,"publishedVersion":62,"revision":44,"locale":29},{"sys":1601},{"type":12,"linkType":13,"id":14},{"sys":1603},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1605},{"url":273,"details":1606,"fileName":279,"contentType":280},{"size":275,"image":1607},{"width":277,"height":278},{"sys":1609,"fields":1612},{"id":1610,"createdAt":1611},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":1613,"slug":1614,"articleIntro":-1,"category":1615},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[1616],{"metadata":1617,"sys":1620,"fields":1627},{"tags":1618,"concepts":1619},[],[],{"space":1621,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1623,"publishedVersion":228,"revision":62,"contentType":1625,"locale":29},{"sys":1622},{"type":12,"linkType":13,"id":14},{"sys":1624},{"id":21,"type":12,"linkType":22},{"sys":1626},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1628,"metaTitle":238,"metaDescription":239,"mainTitle":1629,"subtitle":258,"heroImage":1644,"ctaButton":281,"ctaLink":282},[237],{"data":1630,"content":1631,"nodeType":74},{},[1632,1638],{"data":1633,"content":1634,"nodeType":250},{},[1635],{"data":1636,"marks":1637,"value":249,"nodeType":82},{},[],{"data":1639,"content":1640,"nodeType":87},{},[1641],{"data":1642,"marks":1643,"value":257,"nodeType":82},{},[],{"metadata":1645,"sys":1648,"fields":1653},{"tags":1646,"concepts":1647},[],[],{"space":1649,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1651,"publishedVersion":62,"revision":44,"locale":29},{"sys":1650},{"type":12,"linkType":13,"id":14},{"sys":1652},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1654},{"url":273,"details":1655,"fileName":279,"contentType":280},{"size":275,"image":1656},{"width":277,"height":278},{"sys":1658,"fields":1661},{"id":1659,"createdAt":1660},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":1662,"slug":1663,"articleIntro":1662,"category":1664},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[1665],{"metadata":1666,"sys":1669,"fields":1676},{"tags":1667,"concepts":1668},[],[],{"space":1670,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1672,"publishedVersion":228,"revision":62,"contentType":1674,"locale":29},{"sys":1671},{"type":12,"linkType":13,"id":14},{"sys":1673},{"id":21,"type":12,"linkType":22},{"sys":1675},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1677,"metaTitle":238,"metaDescription":239,"mainTitle":1678,"subtitle":258,"heroImage":1693,"ctaButton":281,"ctaLink":282},[237],{"data":1679,"content":1680,"nodeType":74},{},[1681,1687],{"data":1682,"content":1683,"nodeType":250},{},[1684],{"data":1685,"marks":1686,"value":249,"nodeType":82},{},[],{"data":1688,"content":1689,"nodeType":87},{},[1690],{"data":1691,"marks":1692,"value":257,"nodeType":82},{},[],{"metadata":1694,"sys":1697,"fields":1702},{"tags":1695,"concepts":1696},[],[],{"space":1698,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1700,"publishedVersion":62,"revision":44,"locale":29},{"sys":1699},{"type":12,"linkType":13,"id":14},{"sys":1701},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1703},{"url":273,"details":1704,"fileName":279,"contentType":280},{"size":275,"image":1705},{"width":277,"height":278},{"sys":1707,"fields":1710},{"id":1708,"createdAt":1709},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":1711,"slug":1712,"articleIntro":1711,"category":1713},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[1714],{"metadata":1715,"sys":1718,"fields":1725},{"tags":1716,"concepts":1717},[],[],{"space":1719,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1721,"publishedVersion":228,"revision":62,"contentType":1723,"locale":29},{"sys":1720},{"type":12,"linkType":13,"id":14},{"sys":1722},{"id":21,"type":12,"linkType":22},{"sys":1724},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1726,"metaTitle":238,"metaDescription":239,"mainTitle":1727,"subtitle":258,"heroImage":1742,"ctaButton":281,"ctaLink":282},[237],{"data":1728,"content":1729,"nodeType":74},{},[1730,1736],{"data":1731,"content":1732,"nodeType":250},{},[1733],{"data":1734,"marks":1735,"value":249,"nodeType":82},{},[],{"data":1737,"content":1738,"nodeType":87},{},[1739],{"data":1740,"marks":1741,"value":257,"nodeType":82},{},[],{"metadata":1743,"sys":1746,"fields":1751},{"tags":1744,"concepts":1745},[],[],{"space":1747,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1749,"publishedVersion":62,"revision":44,"locale":29},{"sys":1748},{"type":12,"linkType":13,"id":14},{"sys":1750},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1752},{"url":273,"details":1753,"fileName":279,"contentType":280},{"size":275,"image":1754},{"width":277,"height":278},{"sys":1756,"fields":1759},{"id":1757,"createdAt":1758},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":1760,"slug":1761,"articleIntro":1760,"category":1762},"Compte 60 - Achats","compte-60-achats",[1763],{"metadata":1764,"sys":1767,"fields":1774},{"tags":1765,"concepts":1766},[],[],{"space":1768,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1770,"publishedVersion":228,"revision":62,"contentType":1772,"locale":29},{"sys":1769},{"type":12,"linkType":13,"id":14},{"sys":1771},{"id":21,"type":12,"linkType":22},{"sys":1773},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1775,"metaTitle":238,"metaDescription":239,"mainTitle":1776,"subtitle":258,"heroImage":1791,"ctaButton":281,"ctaLink":282},[237],{"data":1777,"content":1778,"nodeType":74},{},[1779,1785],{"data":1780,"content":1781,"nodeType":250},{},[1782],{"data":1783,"marks":1784,"value":249,"nodeType":82},{},[],{"data":1786,"content":1787,"nodeType":87},{},[1788],{"data":1789,"marks":1790,"value":257,"nodeType":82},{},[],{"metadata":1792,"sys":1795,"fields":1800},{"tags":1793,"concepts":1794},[],[],{"space":1796,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1798,"publishedVersion":62,"revision":44,"locale":29},{"sys":1797},{"type":12,"linkType":13,"id":14},{"sys":1799},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1801},{"url":273,"details":1802,"fileName":279,"contentType":280},{"size":275,"image":1803},{"width":277,"height":278},{"sys":1805,"fields":1808},{"id":1806,"createdAt":1807},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":1809,"slug":1810,"articleIntro":-1,"category":1811},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[1812],{"metadata":1813,"sys":1816,"fields":1823},{"tags":1814,"concepts":1815},[],[],{"space":1817,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1819,"publishedVersion":228,"revision":62,"contentType":1821,"locale":29},{"sys":1818},{"type":12,"linkType":13,"id":14},{"sys":1820},{"id":21,"type":12,"linkType":22},{"sys":1822},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1824,"metaTitle":238,"metaDescription":239,"mainTitle":1825,"subtitle":258,"heroImage":1840,"ctaButton":281,"ctaLink":282},[237],{"data":1826,"content":1827,"nodeType":74},{},[1828,1834],{"data":1829,"content":1830,"nodeType":250},{},[1831],{"data":1832,"marks":1833,"value":249,"nodeType":82},{},[],{"data":1835,"content":1836,"nodeType":87},{},[1837],{"data":1838,"marks":1839,"value":257,"nodeType":82},{},[],{"metadata":1841,"sys":1844,"fields":1849},{"tags":1842,"concepts":1843},[],[],{"space":1845,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1847,"publishedVersion":62,"revision":44,"locale":29},{"sys":1846},{"type":12,"linkType":13,"id":14},{"sys":1848},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1850},{"url":273,"details":1851,"fileName":279,"contentType":280},{"size":275,"image":1852},{"width":277,"height":278},{"sys":1854,"fields":1857},{"id":1855,"createdAt":1856},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":1858,"slug":1859,"articleIntro":1858,"category":1860},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[1861],{"metadata":1862,"sys":1865,"fields":1872},{"tags":1863,"concepts":1864},[],[],{"space":1866,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1868,"publishedVersion":228,"revision":62,"contentType":1870,"locale":29},{"sys":1867},{"type":12,"linkType":13,"id":14},{"sys":1869},{"id":21,"type":12,"linkType":22},{"sys":1871},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1873,"metaTitle":238,"metaDescription":239,"mainTitle":1874,"subtitle":258,"heroImage":1889,"ctaButton":281,"ctaLink":282},[237],{"data":1875,"content":1876,"nodeType":74},{},[1877,1883],{"data":1878,"content":1879,"nodeType":250},{},[1880],{"data":1881,"marks":1882,"value":249,"nodeType":82},{},[],{"data":1884,"content":1885,"nodeType":87},{},[1886],{"data":1887,"marks":1888,"value":257,"nodeType":82},{},[],{"metadata":1890,"sys":1893,"fields":1898},{"tags":1891,"concepts":1892},[],[],{"space":1894,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1896,"publishedVersion":62,"revision":44,"locale":29},{"sys":1895},{"type":12,"linkType":13,"id":14},{"sys":1897},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1899},{"url":273,"details":1900,"fileName":279,"contentType":280},{"size":275,"image":1901},{"width":277,"height":278},{"sys":1903,"fields":1906},{"id":1904,"createdAt":1905},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":1907,"slug":1908,"articleIntro":1907,"category":1909},"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",[1910],{"metadata":1911,"sys":1914,"fields":1921},{"tags":1912,"concepts":1913},[],[],{"space":1915,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1917,"publishedVersion":228,"revision":62,"contentType":1919,"locale":29},{"sys":1916},{"type":12,"linkType":13,"id":14},{"sys":1918},{"id":21,"type":12,"linkType":22},{"sys":1920},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1922,"metaTitle":238,"metaDescription":239,"mainTitle":1923,"subtitle":258,"heroImage":1938,"ctaButton":281,"ctaLink":282},[237],{"data":1924,"content":1925,"nodeType":74},{},[1926,1932],{"data":1927,"content":1928,"nodeType":250},{},[1929],{"data":1930,"marks":1931,"value":249,"nodeType":82},{},[],{"data":1933,"content":1934,"nodeType":87},{},[1935],{"data":1936,"marks":1937,"value":257,"nodeType":82},{},[],{"metadata":1939,"sys":1942,"fields":1947},{"tags":1940,"concepts":1941},[],[],{"space":1943,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1945,"publishedVersion":62,"revision":44,"locale":29},{"sys":1944},{"type":12,"linkType":13,"id":14},{"sys":1946},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1948},{"url":273,"details":1949,"fileName":279,"contentType":280},{"size":275,"image":1950},{"width":277,"height":278},{"sys":1952,"fields":1955},{"id":1953,"createdAt":1954},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":1956,"slug":1957,"articleIntro":1956,"category":1958},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[1959],{"metadata":1960,"sys":1963,"fields":1970},{"tags":1961,"concepts":1962},[],[],{"space":1964,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1966,"publishedVersion":228,"revision":62,"contentType":1968,"locale":29},{"sys":1965},{"type":12,"linkType":13,"id":14},{"sys":1967},{"id":21,"type":12,"linkType":22},{"sys":1969},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1971,"metaTitle":238,"metaDescription":239,"mainTitle":1972,"subtitle":258,"heroImage":1987,"ctaButton":281,"ctaLink":282},[237],{"data":1973,"content":1974,"nodeType":74},{},[1975,1981],{"data":1976,"content":1977,"nodeType":250},{},[1978],{"data":1979,"marks":1980,"value":249,"nodeType":82},{},[],{"data":1982,"content":1983,"nodeType":87},{},[1984],{"data":1985,"marks":1986,"value":257,"nodeType":82},{},[],{"metadata":1988,"sys":1991,"fields":1996},{"tags":1989,"concepts":1990},[],[],{"space":1992,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1994,"publishedVersion":62,"revision":44,"locale":29},{"sys":1993},{"type":12,"linkType":13,"id":14},{"sys":1995},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1997},{"url":273,"details":1998,"fileName":279,"contentType":280},{"size":275,"image":1999},{"width":277,"height":278},{"sys":2001,"fields":2004},{"id":2002,"createdAt":2003},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":2005,"slug":2006,"articleIntro":2005,"category":2007},"668 - Autres charges financières","compte-668-autres-charges-financieres",[2008],{"metadata":2009,"sys":2012,"fields":2019},{"tags":2010,"concepts":2011},[],[],{"space":2013,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2015,"publishedVersion":228,"revision":62,"contentType":2017,"locale":29},{"sys":2014},{"type":12,"linkType":13,"id":14},{"sys":2016},{"id":21,"type":12,"linkType":22},{"sys":2018},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2020,"metaTitle":238,"metaDescription":239,"mainTitle":2021,"subtitle":258,"heroImage":2036,"ctaButton":281,"ctaLink":282},[237],{"data":2022,"content":2023,"nodeType":74},{},[2024,2030],{"data":2025,"content":2026,"nodeType":250},{},[2027],{"data":2028,"marks":2029,"value":249,"nodeType":82},{},[],{"data":2031,"content":2032,"nodeType":87},{},[2033],{"data":2034,"marks":2035,"value":257,"nodeType":82},{},[],{"metadata":2037,"sys":2040,"fields":2045},{"tags":2038,"concepts":2039},[],[],{"space":2041,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2043,"publishedVersion":62,"revision":44,"locale":29},{"sys":2042},{"type":12,"linkType":13,"id":14},{"sys":2044},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2046},{"url":273,"details":2047,"fileName":279,"contentType":280},{"size":275,"image":2048},{"width":277,"height":278},{"sys":2050,"fields":2053},{"id":2051,"createdAt":2052},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":2054,"slug":2055,"articleIntro":2054,"category":2056},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[2057],{"metadata":2058,"sys":2061,"fields":2068},{"tags":2059,"concepts":2060},[],[],{"space":2062,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2064,"publishedVersion":228,"revision":62,"contentType":2066,"locale":29},{"sys":2063},{"type":12,"linkType":13,"id":14},{"sys":2065},{"id":21,"type":12,"linkType":22},{"sys":2067},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2069,"metaTitle":238,"metaDescription":239,"mainTitle":2070,"subtitle":258,"heroImage":2085,"ctaButton":281,"ctaLink":282},[237],{"data":2071,"content":2072,"nodeType":74},{},[2073,2079],{"data":2074,"content":2075,"nodeType":250},{},[2076],{"data":2077,"marks":2078,"value":249,"nodeType":82},{},[],{"data":2080,"content":2081,"nodeType":87},{},[2082],{"data":2083,"marks":2084,"value":257,"nodeType":82},{},[],{"metadata":2086,"sys":2089,"fields":2094},{"tags":2087,"concepts":2088},[],[],{"space":2090,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2092,"publishedVersion":62,"revision":44,"locale":29},{"sys":2091},{"type":12,"linkType":13,"id":14},{"sys":2093},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2095},{"url":273,"details":2096,"fileName":279,"contentType":280},{"size":275,"image":2097},{"width":277,"height":278},{"sys":2099,"fields":2102},{"id":2100,"createdAt":2101},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":2103,"slug":2104,"articleIntro":2103,"category":2105},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[2106],{"metadata":2107,"sys":2110,"fields":2117},{"tags":2108,"concepts":2109},[],[],{"space":2111,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2113,"publishedVersion":228,"revision":62,"contentType":2115,"locale":29},{"sys":2112},{"type":12,"linkType":13,"id":14},{"sys":2114},{"id":21,"type":12,"linkType":22},{"sys":2116},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2118,"metaTitle":238,"metaDescription":239,"mainTitle":2119,"subtitle":258,"heroImage":2134,"ctaButton":281,"ctaLink":282},[237],{"data":2120,"content":2121,"nodeType":74},{},[2122,2128],{"data":2123,"content":2124,"nodeType":250},{},[2125],{"data":2126,"marks":2127,"value":249,"nodeType":82},{},[],{"data":2129,"content":2130,"nodeType":87},{},[2131],{"data":2132,"marks":2133,"value":257,"nodeType":82},{},[],{"metadata":2135,"sys":2138,"fields":2143},{"tags":2136,"concepts":2137},[],[],{"space":2139,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2141,"publishedVersion":62,"revision":44,"locale":29},{"sys":2140},{"type":12,"linkType":13,"id":14},{"sys":2142},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2144},{"url":273,"details":2145,"fileName":279,"contentType":280},{"size":275,"image":2146},{"width":277,"height":278},{"sys":2148,"fields":2151},{"id":2149,"createdAt":2150},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":2152,"slug":2153,"articleIntro":2152,"category":2154},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[2155],{"metadata":2156,"sys":2159,"fields":2166},{"tags":2157,"concepts":2158},[],[],{"space":2160,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2162,"publishedVersion":228,"revision":62,"contentType":2164,"locale":29},{"sys":2161},{"type":12,"linkType":13,"id":14},{"sys":2163},{"id":21,"type":12,"linkType":22},{"sys":2165},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2167,"metaTitle":238,"metaDescription":239,"mainTitle":2168,"subtitle":258,"heroImage":2183,"ctaButton":281,"ctaLink":282},[237],{"data":2169,"content":2170,"nodeType":74},{},[2171,2177],{"data":2172,"content":2173,"nodeType":250},{},[2174],{"data":2175,"marks":2176,"value":249,"nodeType":82},{},[],{"data":2178,"content":2179,"nodeType":87},{},[2180],{"data":2181,"marks":2182,"value":257,"nodeType":82},{},[],{"metadata":2184,"sys":2187,"fields":2192},{"tags":2185,"concepts":2186},[],[],{"space":2188,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2190,"publishedVersion":62,"revision":44,"locale":29},{"sys":2189},{"type":12,"linkType":13,"id":14},{"sys":2191},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2193},{"url":273,"details":2194,"fileName":279,"contentType":280},{"size":275,"image":2195},{"width":277,"height":278},{"sys":2197,"fields":2200},{"id":2198,"createdAt":2199},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":2201,"slug":2202,"articleIntro":2203,"category":2204},"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.",[2205],{"metadata":2206,"sys":2209,"fields":2216},{"tags":2207,"concepts":2208},[],[],{"space":2210,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2212,"publishedVersion":228,"revision":62,"contentType":2214,"locale":29},{"sys":2211},{"type":12,"linkType":13,"id":14},{"sys":2213},{"id":21,"type":12,"linkType":22},{"sys":2215},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2217,"metaTitle":238,"metaDescription":239,"mainTitle":2218,"subtitle":258,"heroImage":2233,"ctaButton":281,"ctaLink":282},[237],{"data":2219,"content":2220,"nodeType":74},{},[2221,2227],{"data":2222,"content":2223,"nodeType":250},{},[2224],{"data":2225,"marks":2226,"value":249,"nodeType":82},{},[],{"data":2228,"content":2229,"nodeType":87},{},[2230],{"data":2231,"marks":2232,"value":257,"nodeType":82},{},[],{"metadata":2234,"sys":2237,"fields":2242},{"tags":2235,"concepts":2236},[],[],{"space":2238,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2240,"publishedVersion":62,"revision":44,"locale":29},{"sys":2239},{"type":12,"linkType":13,"id":14},{"sys":2241},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2243},{"url":273,"details":2244,"fileName":279,"contentType":280},{"size":275,"image":2245},{"width":277,"height":278},{"sys":2247,"fields":2250},{"id":2248,"createdAt":2249},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":2251,"slug":2252,"articleIntro":2251,"category":2253},"6248 - Divers","compte-6248-divers",[2254],{"metadata":2255,"sys":2258,"fields":2265},{"tags":2256,"concepts":2257},[],[],{"space":2259,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2261,"publishedVersion":228,"revision":62,"contentType":2263,"locale":29},{"sys":2260},{"type":12,"linkType":13,"id":14},{"sys":2262},{"id":21,"type":12,"linkType":22},{"sys":2264},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2266,"metaTitle":238,"metaDescription":239,"mainTitle":2267,"subtitle":258,"heroImage":2282,"ctaButton":281,"ctaLink":282},[237],{"data":2268,"content":2269,"nodeType":74},{},[2270,2276],{"data":2271,"content":2272,"nodeType":250},{},[2273],{"data":2274,"marks":2275,"value":249,"nodeType":82},{},[],{"data":2277,"content":2278,"nodeType":87},{},[2279],{"data":2280,"marks":2281,"value":257,"nodeType":82},{},[],{"metadata":2283,"sys":2286,"fields":2291},{"tags":2284,"concepts":2285},[],[],{"space":2287,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2289,"publishedVersion":62,"revision":44,"locale":29},{"sys":2288},{"type":12,"linkType":13,"id":14},{"sys":2290},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2292},{"url":273,"details":2293,"fileName":279,"contentType":280},{"size":275,"image":2294},{"width":277,"height":278},{"sys":2296,"fields":2299},{"id":2297,"createdAt":2298},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":2300,"slug":2301,"articleIntro":2300,"category":2302},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[2303],{"metadata":2304,"sys":2307,"fields":2314},{"tags":2305,"concepts":2306},[],[],{"space":2308,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2310,"publishedVersion":228,"revision":62,"contentType":2312,"locale":29},{"sys":2309},{"type":12,"linkType":13,"id":14},{"sys":2311},{"id":21,"type":12,"linkType":22},{"sys":2313},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2315,"metaTitle":238,"metaDescription":239,"mainTitle":2316,"subtitle":258,"heroImage":2331,"ctaButton":281,"ctaLink":282},[237],{"data":2317,"content":2318,"nodeType":74},{},[2319,2325],{"data":2320,"content":2321,"nodeType":250},{},[2322],{"data":2323,"marks":2324,"value":249,"nodeType":82},{},[],{"data":2326,"content":2327,"nodeType":87},{},[2328],{"data":2329,"marks":2330,"value":257,"nodeType":82},{},[],{"metadata":2332,"sys":2335,"fields":2340},{"tags":2333,"concepts":2334},[],[],{"space":2336,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2338,"publishedVersion":62,"revision":44,"locale":29},{"sys":2337},{"type":12,"linkType":13,"id":14},{"sys":2339},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2341},{"url":273,"details":2342,"fileName":279,"contentType":280},{"size":275,"image":2343},{"width":277,"height":278},{"sys":2345,"fields":2348},{"id":2346,"createdAt":2347},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":2349,"slug":2350,"articleIntro":2349,"category":2351},"Compte 614 - Charges locatives","compte-614-charges-locatives",[2352],{"metadata":2353,"sys":2356,"fields":2363},{"tags":2354,"concepts":2355},[],[],{"space":2357,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2359,"publishedVersion":228,"revision":62,"contentType":2361,"locale":29},{"sys":2358},{"type":12,"linkType":13,"id":14},{"sys":2360},{"id":21,"type":12,"linkType":22},{"sys":2362},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2364,"metaTitle":238,"metaDescription":239,"mainTitle":2365,"subtitle":258,"heroImage":2380,"ctaButton":281,"ctaLink":282},[237],{"data":2366,"content":2367,"nodeType":74},{},[2368,2374],{"data":2369,"content":2370,"nodeType":250},{},[2371],{"data":2372,"marks":2373,"value":249,"nodeType":82},{},[],{"data":2375,"content":2376,"nodeType":87},{},[2377],{"data":2378,"marks":2379,"value":257,"nodeType":82},{},[],{"metadata":2381,"sys":2384,"fields":2389},{"tags":2382,"concepts":2383},[],[],{"space":2385,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2387,"publishedVersion":62,"revision":44,"locale":29},{"sys":2386},{"type":12,"linkType":13,"id":14},{"sys":2388},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2390},{"url":273,"details":2391,"fileName":279,"contentType":280},{"size":275,"image":2392},{"width":277,"height":278},{"sys":2394,"fields":2397},{"id":2395,"createdAt":2396},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":2398,"slug":2399,"articleIntro":2398,"category":2400},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[2401],{"metadata":2402,"sys":2405,"fields":2412},{"tags":2403,"concepts":2404},[],[],{"space":2406,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2408,"publishedVersion":228,"revision":62,"contentType":2410,"locale":29},{"sys":2407},{"type":12,"linkType":13,"id":14},{"sys":2409},{"id":21,"type":12,"linkType":22},{"sys":2411},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2413,"metaTitle":238,"metaDescription":239,"mainTitle":2414,"subtitle":258,"heroImage":2429,"ctaButton":281,"ctaLink":282},[237],{"data":2415,"content":2416,"nodeType":74},{},[2417,2423],{"data":2418,"content":2419,"nodeType":250},{},[2420],{"data":2421,"marks":2422,"value":249,"nodeType":82},{},[],{"data":2424,"content":2425,"nodeType":87},{},[2426],{"data":2427,"marks":2428,"value":257,"nodeType":82},{},[],{"metadata":2430,"sys":2433,"fields":2438},{"tags":2431,"concepts":2432},[],[],{"space":2434,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2436,"publishedVersion":62,"revision":44,"locale":29},{"sys":2435},{"type":12,"linkType":13,"id":14},{"sys":2437},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2439},{"url":273,"details":2440,"fileName":279,"contentType":280},{"size":275,"image":2441},{"width":277,"height":278},{"sys":2443,"fields":2446},{"id":2444,"createdAt":2445},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":2447,"slug":2448,"articleIntro":-1,"category":2449},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[2450],{"metadata":2451,"sys":2454,"fields":2461},{"tags":2452,"concepts":2453},[],[],{"space":2455,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2457,"publishedVersion":228,"revision":62,"contentType":2459,"locale":29},{"sys":2456},{"type":12,"linkType":13,"id":14},{"sys":2458},{"id":21,"type":12,"linkType":22},{"sys":2460},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2462,"metaTitle":238,"metaDescription":239,"mainTitle":2463,"subtitle":258,"heroImage":2478,"ctaButton":281,"ctaLink":282},[237],{"data":2464,"content":2465,"nodeType":74},{},[2466,2472],{"data":2467,"content":2468,"nodeType":250},{},[2469],{"data":2470,"marks":2471,"value":249,"nodeType":82},{},[],{"data":2473,"content":2474,"nodeType":87},{},[2475],{"data":2476,"marks":2477,"value":257,"nodeType":82},{},[],{"metadata":2479,"sys":2482,"fields":2487},{"tags":2480,"concepts":2481},[],[],{"space":2483,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2485,"publishedVersion":62,"revision":44,"locale":29},{"sys":2484},{"type":12,"linkType":13,"id":14},{"sys":2486},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2488},{"url":273,"details":2489,"fileName":279,"contentType":280},{"size":275,"image":2490},{"width":277,"height":278},{"sys":2492,"fields":2495},{"id":2493,"createdAt":2494},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":2496,"slug":2497,"articleIntro":2496,"category":2498},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[2499],{"metadata":2500,"sys":2503,"fields":2510},{"tags":2501,"concepts":2502},[],[],{"space":2504,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2506,"publishedVersion":228,"revision":62,"contentType":2508,"locale":29},{"sys":2505},{"type":12,"linkType":13,"id":14},{"sys":2507},{"id":21,"type":12,"linkType":22},{"sys":2509},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2511,"metaTitle":238,"metaDescription":239,"mainTitle":2512,"subtitle":258,"heroImage":2527,"ctaButton":281,"ctaLink":282},[237],{"data":2513,"content":2514,"nodeType":74},{},[2515,2521],{"data":2516,"content":2517,"nodeType":250},{},[2518],{"data":2519,"marks":2520,"value":249,"nodeType":82},{},[],{"data":2522,"content":2523,"nodeType":87},{},[2524],{"data":2525,"marks":2526,"value":257,"nodeType":82},{},[],{"metadata":2528,"sys":2531,"fields":2536},{"tags":2529,"concepts":2530},[],[],{"space":2532,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2534,"publishedVersion":62,"revision":44,"locale":29},{"sys":2533},{"type":12,"linkType":13,"id":14},{"sys":2535},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2537},{"url":273,"details":2538,"fileName":279,"contentType":280},{"size":275,"image":2539},{"width":277,"height":278},{"sys":2541,"fields":2544},{"id":2542,"createdAt":2543},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":2545,"slug":2546,"articleIntro":-1,"category":2547},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[2548],{"metadata":2549,"sys":2552,"fields":2559},{"tags":2550,"concepts":2551},[],[],{"space":2553,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2555,"publishedVersion":228,"revision":62,"contentType":2557,"locale":29},{"sys":2554},{"type":12,"linkType":13,"id":14},{"sys":2556},{"id":21,"type":12,"linkType":22},{"sys":2558},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2560,"metaTitle":238,"metaDescription":239,"mainTitle":2561,"subtitle":258,"heroImage":2576,"ctaButton":281,"ctaLink":282},[237],{"data":2562,"content":2563,"nodeType":74},{},[2564,2570],{"data":2565,"content":2566,"nodeType":250},{},[2567],{"data":2568,"marks":2569,"value":249,"nodeType":82},{},[],{"data":2571,"content":2572,"nodeType":87},{},[2573],{"data":2574,"marks":2575,"value":257,"nodeType":82},{},[],{"metadata":2577,"sys":2580,"fields":2585},{"tags":2578,"concepts":2579},[],[],{"space":2581,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2583,"publishedVersion":62,"revision":44,"locale":29},{"sys":2582},{"type":12,"linkType":13,"id":14},{"sys":2584},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2586},{"url":273,"details":2587,"fileName":279,"contentType":280},{"size":275,"image":2588},{"width":277,"height":278},{"sys":2590,"fields":2593},{"id":2591,"createdAt":2592},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":2594,"slug":2595,"articleIntro":2594,"category":2596},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[2597],{"metadata":2598,"sys":2601,"fields":2608},{"tags":2599,"concepts":2600},[],[],{"space":2602,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2604,"publishedVersion":228,"revision":62,"contentType":2606,"locale":29},{"sys":2603},{"type":12,"linkType":13,"id":14},{"sys":2605},{"id":21,"type":12,"linkType":22},{"sys":2607},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2609,"metaTitle":238,"metaDescription":239,"mainTitle":2610,"subtitle":258,"heroImage":2625,"ctaButton":281,"ctaLink":282},[237],{"data":2611,"content":2612,"nodeType":74},{},[2613,2619],{"data":2614,"content":2615,"nodeType":250},{},[2616],{"data":2617,"marks":2618,"value":249,"nodeType":82},{},[],{"data":2620,"content":2621,"nodeType":87},{},[2622],{"data":2623,"marks":2624,"value":257,"nodeType":82},{},[],{"metadata":2626,"sys":2629,"fields":2634},{"tags":2627,"concepts":2628},[],[],{"space":2630,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2632,"publishedVersion":62,"revision":44,"locale":29},{"sys":2631},{"type":12,"linkType":13,"id":14},{"sys":2633},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2635},{"url":273,"details":2636,"fileName":279,"contentType":280},{"size":275,"image":2637},{"width":277,"height":278},{"sys":2639,"fields":2642},{"id":2640,"createdAt":2641},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":2643,"slug":2644,"articleIntro":2643,"category":2645},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[2646],{"metadata":2647,"sys":2650,"fields":2657},{"tags":2648,"concepts":2649},[],[],{"space":2651,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2653,"publishedVersion":228,"revision":62,"contentType":2655,"locale":29},{"sys":2652},{"type":12,"linkType":13,"id":14},{"sys":2654},{"id":21,"type":12,"linkType":22},{"sys":2656},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2658,"metaTitle":238,"metaDescription":239,"mainTitle":2659,"subtitle":258,"heroImage":2674,"ctaButton":281,"ctaLink":282},[237],{"data":2660,"content":2661,"nodeType":74},{},[2662,2668],{"data":2663,"content":2664,"nodeType":250},{},[2665],{"data":2666,"marks":2667,"value":249,"nodeType":82},{},[],{"data":2669,"content":2670,"nodeType":87},{},[2671],{"data":2672,"marks":2673,"value":257,"nodeType":82},{},[],{"metadata":2675,"sys":2678,"fields":2683},{"tags":2676,"concepts":2677},[],[],{"space":2679,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2681,"publishedVersion":62,"revision":44,"locale":29},{"sys":2680},{"type":12,"linkType":13,"id":14},{"sys":2682},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2684},{"url":273,"details":2685,"fileName":279,"contentType":280},{"size":275,"image":2686},{"width":277,"height":278},{"sys":2688,"fields":2691},{"id":2689,"createdAt":2690},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":2692,"slug":2693,"articleIntro":2692,"category":2694},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[2695],{"metadata":2696,"sys":2699,"fields":2706},{"tags":2697,"concepts":2698},[],[],{"space":2700,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2702,"publishedVersion":228,"revision":62,"contentType":2704,"locale":29},{"sys":2701},{"type":12,"linkType":13,"id":14},{"sys":2703},{"id":21,"type":12,"linkType":22},{"sys":2705},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2707,"metaTitle":238,"metaDescription":239,"mainTitle":2708,"subtitle":258,"heroImage":2723,"ctaButton":281,"ctaLink":282},[237],{"data":2709,"content":2710,"nodeType":74},{},[2711,2717],{"data":2712,"content":2713,"nodeType":250},{},[2714],{"data":2715,"marks":2716,"value":249,"nodeType":82},{},[],{"data":2718,"content":2719,"nodeType":87},{},[2720],{"data":2721,"marks":2722,"value":257,"nodeType":82},{},[],{"metadata":2724,"sys":2727,"fields":2732},{"tags":2725,"concepts":2726},[],[],{"space":2728,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2730,"publishedVersion":62,"revision":44,"locale":29},{"sys":2729},{"type":12,"linkType":13,"id":14},{"sys":2731},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2733},{"url":273,"details":2734,"fileName":279,"contentType":280},{"size":275,"image":2735},{"width":277,"height":278},{"sys":2737,"fields":2740},{"id":2738,"createdAt":2739},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":2741,"slug":2742,"articleIntro":-1,"category":2743},"Compte 705 - Études","compte-705-etudes",[2744],{"metadata":2745,"sys":2748,"fields":2755},{"tags":2746,"concepts":2747},[],[],{"space":2749,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2751,"publishedVersion":228,"revision":62,"contentType":2753,"locale":29},{"sys":2750},{"type":12,"linkType":13,"id":14},{"sys":2752},{"id":21,"type":12,"linkType":22},{"sys":2754},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2756,"metaTitle":238,"metaDescription":239,"mainTitle":2757,"subtitle":258,"heroImage":2772,"ctaButton":281,"ctaLink":282},[237],{"data":2758,"content":2759,"nodeType":74},{},[2760,2766],{"data":2761,"content":2762,"nodeType":250},{},[2763],{"data":2764,"marks":2765,"value":249,"nodeType":82},{},[],{"data":2767,"content":2768,"nodeType":87},{},[2769],{"data":2770,"marks":2771,"value":257,"nodeType":82},{},[],{"metadata":2773,"sys":2776,"fields":2781},{"tags":2774,"concepts":2775},[],[],{"space":2777,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2779,"publishedVersion":62,"revision":44,"locale":29},{"sys":2778},{"type":12,"linkType":13,"id":14},{"sys":2780},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2782},{"url":273,"details":2783,"fileName":279,"contentType":280},{"size":275,"image":2784},{"width":277,"height":278},{"sys":2786,"fields":2789},{"id":2787,"createdAt":2788},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":2790,"slug":2791,"articleIntro":2790,"category":2792},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[2793],{"metadata":2794,"sys":2797,"fields":2804},{"tags":2795,"concepts":2796},[],[],{"space":2798,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2800,"publishedVersion":228,"revision":62,"contentType":2802,"locale":29},{"sys":2799},{"type":12,"linkType":13,"id":14},{"sys":2801},{"id":21,"type":12,"linkType":22},{"sys":2803},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2805,"metaTitle":238,"metaDescription":239,"mainTitle":2806,"subtitle":258,"heroImage":2821,"ctaButton":281,"ctaLink":282},[237],{"data":2807,"content":2808,"nodeType":74},{},[2809,2815],{"data":2810,"content":2811,"nodeType":250},{},[2812],{"data":2813,"marks":2814,"value":249,"nodeType":82},{},[],{"data":2816,"content":2817,"nodeType":87},{},[2818],{"data":2819,"marks":2820,"value":257,"nodeType":82},{},[],{"metadata":2822,"sys":2825,"fields":2830},{"tags":2823,"concepts":2824},[],[],{"space":2826,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2828,"publishedVersion":62,"revision":44,"locale":29},{"sys":2827},{"type":12,"linkType":13,"id":14},{"sys":2829},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2831},{"url":273,"details":2832,"fileName":279,"contentType":280},{"size":275,"image":2833},{"width":277,"height":278},{"sys":2835,"fields":2838},{"id":2836,"createdAt":2837},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":2839,"slug":2840,"articleIntro":2839,"category":2841},"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",[2842],{"metadata":2843,"sys":2846,"fields":2853},{"tags":2844,"concepts":2845},[],[],{"space":2847,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2849,"publishedVersion":228,"revision":62,"contentType":2851,"locale":29},{"sys":2848},{"type":12,"linkType":13,"id":14},{"sys":2850},{"id":21,"type":12,"linkType":22},{"sys":2852},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2854,"metaTitle":238,"metaDescription":239,"mainTitle":2855,"subtitle":258,"heroImage":2870,"ctaButton":281,"ctaLink":282},[237],{"data":2856,"content":2857,"nodeType":74},{},[2858,2864],{"data":2859,"content":2860,"nodeType":250},{},[2861],{"data":2862,"marks":2863,"value":249,"nodeType":82},{},[],{"data":2865,"content":2866,"nodeType":87},{},[2867],{"data":2868,"marks":2869,"value":257,"nodeType":82},{},[],{"metadata":2871,"sys":2874,"fields":2879},{"tags":2872,"concepts":2873},[],[],{"space":2875,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2877,"publishedVersion":62,"revision":44,"locale":29},{"sys":2876},{"type":12,"linkType":13,"id":14},{"sys":2878},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2880},{"url":273,"details":2881,"fileName":279,"contentType":280},{"size":275,"image":2882},{"width":277,"height":278},{"sys":2884,"fields":2887},{"id":2885,"createdAt":2886},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":2888,"slug":2889,"articleIntro":2888,"category":2890},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[2891],{"metadata":2892,"sys":2895,"fields":2902},{"tags":2893,"concepts":2894},[],[],{"space":2896,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2898,"publishedVersion":228,"revision":62,"contentType":2900,"locale":29},{"sys":2897},{"type":12,"linkType":13,"id":14},{"sys":2899},{"id":21,"type":12,"linkType":22},{"sys":2901},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2903,"metaTitle":238,"metaDescription":239,"mainTitle":2904,"subtitle":258,"heroImage":2919,"ctaButton":281,"ctaLink":282},[237],{"data":2905,"content":2906,"nodeType":74},{},[2907,2913],{"data":2908,"content":2909,"nodeType":250},{},[2910],{"data":2911,"marks":2912,"value":249,"nodeType":82},{},[],{"data":2914,"content":2915,"nodeType":87},{},[2916],{"data":2917,"marks":2918,"value":257,"nodeType":82},{},[],{"metadata":2920,"sys":2923,"fields":2928},{"tags":2921,"concepts":2922},[],[],{"space":2924,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2926,"publishedVersion":62,"revision":44,"locale":29},{"sys":2925},{"type":12,"linkType":13,"id":14},{"sys":2927},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2929},{"url":273,"details":2930,"fileName":279,"contentType":280},{"size":275,"image":2931},{"width":277,"height":278},{"sys":2933,"fields":2936},{"id":2934,"createdAt":2935},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":2937,"slug":2938,"articleIntro":2937,"category":2939},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[2940],{"metadata":2941,"sys":2944,"fields":2951},{"tags":2942,"concepts":2943},[],[],{"space":2945,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2947,"publishedVersion":228,"revision":62,"contentType":2949,"locale":29},{"sys":2946},{"type":12,"linkType":13,"id":14},{"sys":2948},{"id":21,"type":12,"linkType":22},{"sys":2950},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2952,"metaTitle":238,"metaDescription":239,"mainTitle":2953,"subtitle":258,"heroImage":2968,"ctaButton":281,"ctaLink":282},[237],{"data":2954,"content":2955,"nodeType":74},{},[2956,2962],{"data":2957,"content":2958,"nodeType":250},{},[2959],{"data":2960,"marks":2961,"value":249,"nodeType":82},{},[],{"data":2963,"content":2964,"nodeType":87},{},[2965],{"data":2966,"marks":2967,"value":257,"nodeType":82},{},[],{"metadata":2969,"sys":2972,"fields":2977},{"tags":2970,"concepts":2971},[],[],{"space":2973,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2975,"publishedVersion":62,"revision":44,"locale":29},{"sys":2974},{"type":12,"linkType":13,"id":14},{"sys":2976},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2978},{"url":273,"details":2979,"fileName":279,"contentType":280},{"size":275,"image":2980},{"width":277,"height":278},{"sys":2982,"fields":2985},{"id":2983,"createdAt":2984},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":2986,"slug":2987,"articleIntro":2986,"category":2988},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[2989],{"metadata":2990,"sys":2993,"fields":3000},{"tags":2991,"concepts":2992},[],[],{"space":2994,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2996,"publishedVersion":228,"revision":62,"contentType":2998,"locale":29},{"sys":2995},{"type":12,"linkType":13,"id":14},{"sys":2997},{"id":21,"type":12,"linkType":22},{"sys":2999},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3001,"metaTitle":238,"metaDescription":239,"mainTitle":3002,"subtitle":258,"heroImage":3017,"ctaButton":281,"ctaLink":282},[237],{"data":3003,"content":3004,"nodeType":74},{},[3005,3011],{"data":3006,"content":3007,"nodeType":250},{},[3008],{"data":3009,"marks":3010,"value":249,"nodeType":82},{},[],{"data":3012,"content":3013,"nodeType":87},{},[3014],{"data":3015,"marks":3016,"value":257,"nodeType":82},{},[],{"metadata":3018,"sys":3021,"fields":3026},{"tags":3019,"concepts":3020},[],[],{"space":3022,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3024,"publishedVersion":62,"revision":44,"locale":29},{"sys":3023},{"type":12,"linkType":13,"id":14},{"sys":3025},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3027},{"url":273,"details":3028,"fileName":279,"contentType":280},{"size":275,"image":3029},{"width":277,"height":278},{"sys":3031,"fields":3034},{"id":3032,"createdAt":3033},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":3035,"slug":3036,"articleIntro":3035,"category":3037},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[3038],{"metadata":3039,"sys":3042,"fields":3049},{"tags":3040,"concepts":3041},[],[],{"space":3043,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3045,"publishedVersion":228,"revision":62,"contentType":3047,"locale":29},{"sys":3044},{"type":12,"linkType":13,"id":14},{"sys":3046},{"id":21,"type":12,"linkType":22},{"sys":3048},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3050,"metaTitle":238,"metaDescription":239,"mainTitle":3051,"subtitle":258,"heroImage":3066,"ctaButton":281,"ctaLink":282},[237],{"data":3052,"content":3053,"nodeType":74},{},[3054,3060],{"data":3055,"content":3056,"nodeType":250},{},[3057],{"data":3058,"marks":3059,"value":249,"nodeType":82},{},[],{"data":3061,"content":3062,"nodeType":87},{},[3063],{"data":3064,"marks":3065,"value":257,"nodeType":82},{},[],{"metadata":3067,"sys":3070,"fields":3075},{"tags":3068,"concepts":3069},[],[],{"space":3071,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3073,"publishedVersion":62,"revision":44,"locale":29},{"sys":3072},{"type":12,"linkType":13,"id":14},{"sys":3074},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3076},{"url":273,"details":3077,"fileName":279,"contentType":280},{"size":275,"image":3078},{"width":277,"height":278},{"sys":3080,"fields":3083},{"id":3081,"createdAt":3082},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":3084,"slug":3085,"articleIntro":3084,"category":3086},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[3087],{"metadata":3088,"sys":3091,"fields":3098},{"tags":3089,"concepts":3090},[],[],{"space":3092,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3094,"publishedVersion":228,"revision":62,"contentType":3096,"locale":29},{"sys":3093},{"type":12,"linkType":13,"id":14},{"sys":3095},{"id":21,"type":12,"linkType":22},{"sys":3097},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3099,"metaTitle":238,"metaDescription":239,"mainTitle":3100,"subtitle":258,"heroImage":3115,"ctaButton":281,"ctaLink":282},[237],{"data":3101,"content":3102,"nodeType":74},{},[3103,3109],{"data":3104,"content":3105,"nodeType":250},{},[3106],{"data":3107,"marks":3108,"value":249,"nodeType":82},{},[],{"data":3110,"content":3111,"nodeType":87},{},[3112],{"data":3113,"marks":3114,"value":257,"nodeType":82},{},[],{"metadata":3116,"sys":3119,"fields":3124},{"tags":3117,"concepts":3118},[],[],{"space":3120,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3122,"publishedVersion":62,"revision":44,"locale":29},{"sys":3121},{"type":12,"linkType":13,"id":14},{"sys":3123},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3125},{"url":273,"details":3126,"fileName":279,"contentType":280},{"size":275,"image":3127},{"width":277,"height":278},{"sys":3129,"fields":3132},{"id":3130,"createdAt":3131},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":3133,"slug":3134,"articleIntro":3133,"category":3135},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[3136],{"metadata":3137,"sys":3140,"fields":3147},{"tags":3138,"concepts":3139},[],[],{"space":3141,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3143,"publishedVersion":228,"revision":62,"contentType":3145,"locale":29},{"sys":3142},{"type":12,"linkType":13,"id":14},{"sys":3144},{"id":21,"type":12,"linkType":22},{"sys":3146},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3148,"metaTitle":238,"metaDescription":239,"mainTitle":3149,"subtitle":258,"heroImage":3164,"ctaButton":281,"ctaLink":282},[237],{"data":3150,"content":3151,"nodeType":74},{},[3152,3158],{"data":3153,"content":3154,"nodeType":250},{},[3155],{"data":3156,"marks":3157,"value":249,"nodeType":82},{},[],{"data":3159,"content":3160,"nodeType":87},{},[3161],{"data":3162,"marks":3163,"value":257,"nodeType":82},{},[],{"metadata":3165,"sys":3168,"fields":3173},{"tags":3166,"concepts":3167},[],[],{"space":3169,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3171,"publishedVersion":62,"revision":44,"locale":29},{"sys":3170},{"type":12,"linkType":13,"id":14},{"sys":3172},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3174},{"url":273,"details":3175,"fileName":279,"contentType":280},{"size":275,"image":3176},{"width":277,"height":278},{"sys":3178,"fields":3181},{"id":3179,"createdAt":3180},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":3182,"slug":3183,"articleIntro":-1,"category":3184},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[3185],{"metadata":3186,"sys":3189,"fields":3196},{"tags":3187,"concepts":3188},[],[],{"space":3190,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3192,"publishedVersion":228,"revision":62,"contentType":3194,"locale":29},{"sys":3191},{"type":12,"linkType":13,"id":14},{"sys":3193},{"id":21,"type":12,"linkType":22},{"sys":3195},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3197,"metaTitle":238,"metaDescription":239,"mainTitle":3198,"subtitle":258,"heroImage":3213,"ctaButton":281,"ctaLink":282},[237],{"data":3199,"content":3200,"nodeType":74},{},[3201,3207],{"data":3202,"content":3203,"nodeType":250},{},[3204],{"data":3205,"marks":3206,"value":249,"nodeType":82},{},[],{"data":3208,"content":3209,"nodeType":87},{},[3210],{"data":3211,"marks":3212,"value":257,"nodeType":82},{},[],{"metadata":3214,"sys":3217,"fields":3222},{"tags":3215,"concepts":3216},[],[],{"space":3218,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3220,"publishedVersion":62,"revision":44,"locale":29},{"sys":3219},{"type":12,"linkType":13,"id":14},{"sys":3221},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3223},{"url":273,"details":3224,"fileName":279,"contentType":280},{"size":275,"image":3225},{"width":277,"height":278},{"sys":3227,"fields":3230},{"id":3228,"createdAt":3229},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":3231,"slug":3232,"articleIntro":3231,"category":3233},"Compte 106 - Réserves","compte-106-reserves",[3234],{"metadata":3235,"sys":3238,"fields":3245},{"tags":3236,"concepts":3237},[],[],{"space":3239,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3241,"publishedVersion":228,"revision":62,"contentType":3243,"locale":29},{"sys":3240},{"type":12,"linkType":13,"id":14},{"sys":3242},{"id":21,"type":12,"linkType":22},{"sys":3244},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3246,"metaTitle":238,"metaDescription":239,"mainTitle":3247,"subtitle":258,"heroImage":3262,"ctaButton":281,"ctaLink":282},[237],{"data":3248,"content":3249,"nodeType":74},{},[3250,3256],{"data":3251,"content":3252,"nodeType":250},{},[3253],{"data":3254,"marks":3255,"value":249,"nodeType":82},{},[],{"data":3257,"content":3258,"nodeType":87},{},[3259],{"data":3260,"marks":3261,"value":257,"nodeType":82},{},[],{"metadata":3263,"sys":3266,"fields":3271},{"tags":3264,"concepts":3265},[],[],{"space":3267,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3269,"publishedVersion":62,"revision":44,"locale":29},{"sys":3268},{"type":12,"linkType":13,"id":14},{"sys":3270},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3272},{"url":273,"details":3273,"fileName":279,"contentType":280},{"size":275,"image":3274},{"width":277,"height":278},{"sys":3276,"fields":3279},{"id":3277,"createdAt":3278},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":3280,"slug":3281,"articleIntro":3280,"category":3282},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[3283],{"metadata":3284,"sys":3287,"fields":3294},{"tags":3285,"concepts":3286},[],[],{"space":3288,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3290,"publishedVersion":228,"revision":62,"contentType":3292,"locale":29},{"sys":3289},{"type":12,"linkType":13,"id":14},{"sys":3291},{"id":21,"type":12,"linkType":22},{"sys":3293},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3295,"metaTitle":238,"metaDescription":239,"mainTitle":3296,"subtitle":258,"heroImage":3311,"ctaButton":281,"ctaLink":282},[237],{"data":3297,"content":3298,"nodeType":74},{},[3299,3305],{"data":3300,"content":3301,"nodeType":250},{},[3302],{"data":3303,"marks":3304,"value":249,"nodeType":82},{},[],{"data":3306,"content":3307,"nodeType":87},{},[3308],{"data":3309,"marks":3310,"value":257,"nodeType":82},{},[],{"metadata":3312,"sys":3315,"fields":3320},{"tags":3313,"concepts":3314},[],[],{"space":3316,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3318,"publishedVersion":62,"revision":44,"locale":29},{"sys":3317},{"type":12,"linkType":13,"id":14},{"sys":3319},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3321},{"url":273,"details":3322,"fileName":279,"contentType":280},{"size":275,"image":3323},{"width":277,"height":278},{"sys":3325,"fields":3328},{"id":3326,"createdAt":3327},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":3329,"slug":3330,"articleIntro":-1,"category":3331},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[3332],{"metadata":3333,"sys":3336,"fields":3343},{"tags":3334,"concepts":3335},[],[],{"space":3337,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3339,"publishedVersion":228,"revision":62,"contentType":3341,"locale":29},{"sys":3338},{"type":12,"linkType":13,"id":14},{"sys":3340},{"id":21,"type":12,"linkType":22},{"sys":3342},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3344,"metaTitle":238,"metaDescription":239,"mainTitle":3345,"subtitle":258,"heroImage":3360,"ctaButton":281,"ctaLink":282},[237],{"data":3346,"content":3347,"nodeType":74},{},[3348,3354],{"data":3349,"content":3350,"nodeType":250},{},[3351],{"data":3352,"marks":3353,"value":249,"nodeType":82},{},[],{"data":3355,"content":3356,"nodeType":87},{},[3357],{"data":3358,"marks":3359,"value":257,"nodeType":82},{},[],{"metadata":3361,"sys":3364,"fields":3369},{"tags":3362,"concepts":3363},[],[],{"space":3365,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3367,"publishedVersion":62,"revision":44,"locale":29},{"sys":3366},{"type":12,"linkType":13,"id":14},{"sys":3368},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3370},{"url":273,"details":3371,"fileName":279,"contentType":280},{"size":275,"image":3372},{"width":277,"height":278},{"sys":3374,"fields":3377},{"id":3375,"createdAt":3376},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":3378,"slug":3379,"articleIntro":3378,"category":3380},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[3381],{"metadata":3382,"sys":3385,"fields":3392},{"tags":3383,"concepts":3384},[],[],{"space":3386,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3388,"publishedVersion":228,"revision":62,"contentType":3390,"locale":29},{"sys":3387},{"type":12,"linkType":13,"id":14},{"sys":3389},{"id":21,"type":12,"linkType":22},{"sys":3391},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3393,"metaTitle":238,"metaDescription":239,"mainTitle":3394,"subtitle":258,"heroImage":3409,"ctaButton":281,"ctaLink":282},[237],{"data":3395,"content":3396,"nodeType":74},{},[3397,3403],{"data":3398,"content":3399,"nodeType":250},{},[3400],{"data":3401,"marks":3402,"value":249,"nodeType":82},{},[],{"data":3404,"content":3405,"nodeType":87},{},[3406],{"data":3407,"marks":3408,"value":257,"nodeType":82},{},[],{"metadata":3410,"sys":3413,"fields":3418},{"tags":3411,"concepts":3412},[],[],{"space":3414,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3416,"publishedVersion":62,"revision":44,"locale":29},{"sys":3415},{"type":12,"linkType":13,"id":14},{"sys":3417},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3419},{"url":273,"details":3420,"fileName":279,"contentType":280},{"size":275,"image":3421},{"width":277,"height":278},{"sys":3423,"fields":3426},{"id":3424,"createdAt":3425},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":3427,"slug":3428,"articleIntro":3427,"category":3429},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[3430],{"metadata":3431,"sys":3434,"fields":3441},{"tags":3432,"concepts":3433},[],[],{"space":3435,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3437,"publishedVersion":228,"revision":62,"contentType":3439,"locale":29},{"sys":3436},{"type":12,"linkType":13,"id":14},{"sys":3438},{"id":21,"type":12,"linkType":22},{"sys":3440},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3442,"metaTitle":238,"metaDescription":239,"mainTitle":3443,"subtitle":258,"heroImage":3458,"ctaButton":281,"ctaLink":282},[237],{"data":3444,"content":3445,"nodeType":74},{},[3446,3452],{"data":3447,"content":3448,"nodeType":250},{},[3449],{"data":3450,"marks":3451,"value":249,"nodeType":82},{},[],{"data":3453,"content":3454,"nodeType":87},{},[3455],{"data":3456,"marks":3457,"value":257,"nodeType":82},{},[],{"metadata":3459,"sys":3462,"fields":3467},{"tags":3460,"concepts":3461},[],[],{"space":3463,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3465,"publishedVersion":62,"revision":44,"locale":29},{"sys":3464},{"type":12,"linkType":13,"id":14},{"sys":3466},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3468},{"url":273,"details":3469,"fileName":279,"contentType":280},{"size":275,"image":3470},{"width":277,"height":278},{"sys":3472,"fields":3475},{"id":3473,"createdAt":3474},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":3476,"slug":3477,"articleIntro":-1,"category":3478},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[3479],{"metadata":3480,"sys":3483,"fields":3490},{"tags":3481,"concepts":3482},[],[],{"space":3484,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3486,"publishedVersion":228,"revision":62,"contentType":3488,"locale":29},{"sys":3485},{"type":12,"linkType":13,"id":14},{"sys":3487},{"id":21,"type":12,"linkType":22},{"sys":3489},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3491,"metaTitle":238,"metaDescription":239,"mainTitle":3492,"subtitle":258,"heroImage":3507,"ctaButton":281,"ctaLink":282},[237],{"data":3493,"content":3494,"nodeType":74},{},[3495,3501],{"data":3496,"content":3497,"nodeType":250},{},[3498],{"data":3499,"marks":3500,"value":249,"nodeType":82},{},[],{"data":3502,"content":3503,"nodeType":87},{},[3504],{"data":3505,"marks":3506,"value":257,"nodeType":82},{},[],{"metadata":3508,"sys":3511,"fields":3516},{"tags":3509,"concepts":3510},[],[],{"space":3512,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3514,"publishedVersion":62,"revision":44,"locale":29},{"sys":3513},{"type":12,"linkType":13,"id":14},{"sys":3515},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3517},{"url":273,"details":3518,"fileName":279,"contentType":280},{"size":275,"image":3519},{"width":277,"height":278},{"sys":3521,"fields":3524},{"id":3522,"createdAt":3523},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":3525,"slug":3526,"articleIntro":-1,"category":3527},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[3528],{"metadata":3529,"sys":3532,"fields":3539},{"tags":3530,"concepts":3531},[],[],{"space":3533,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3535,"publishedVersion":228,"revision":62,"contentType":3537,"locale":29},{"sys":3534},{"type":12,"linkType":13,"id":14},{"sys":3536},{"id":21,"type":12,"linkType":22},{"sys":3538},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3540,"metaTitle":238,"metaDescription":239,"mainTitle":3541,"subtitle":258,"heroImage":3556,"ctaButton":281,"ctaLink":282},[237],{"data":3542,"content":3543,"nodeType":74},{},[3544,3550],{"data":3545,"content":3546,"nodeType":250},{},[3547],{"data":3548,"marks":3549,"value":249,"nodeType":82},{},[],{"data":3551,"content":3552,"nodeType":87},{},[3553],{"data":3554,"marks":3555,"value":257,"nodeType":82},{},[],{"metadata":3557,"sys":3560,"fields":3565},{"tags":3558,"concepts":3559},[],[],{"space":3561,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3563,"publishedVersion":62,"revision":44,"locale":29},{"sys":3562},{"type":12,"linkType":13,"id":14},{"sys":3564},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3566},{"url":273,"details":3567,"fileName":279,"contentType":280},{"size":275,"image":3568},{"width":277,"height":278},{"sys":3570,"fields":3573},{"id":3571,"createdAt":3572},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":3574,"slug":3575,"articleIntro":3574,"category":3576},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[3577],{"metadata":3578,"sys":3581,"fields":3588},{"tags":3579,"concepts":3580},[],[],{"space":3582,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3584,"publishedVersion":228,"revision":62,"contentType":3586,"locale":29},{"sys":3583},{"type":12,"linkType":13,"id":14},{"sys":3585},{"id":21,"type":12,"linkType":22},{"sys":3587},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3589,"metaTitle":238,"metaDescription":239,"mainTitle":3590,"subtitle":258,"heroImage":3605,"ctaButton":281,"ctaLink":282},[237],{"data":3591,"content":3592,"nodeType":74},{},[3593,3599],{"data":3594,"content":3595,"nodeType":250},{},[3596],{"data":3597,"marks":3598,"value":249,"nodeType":82},{},[],{"data":3600,"content":3601,"nodeType":87},{},[3602],{"data":3603,"marks":3604,"value":257,"nodeType":82},{},[],{"metadata":3606,"sys":3609,"fields":3614},{"tags":3607,"concepts":3608},[],[],{"space":3610,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3612,"publishedVersion":62,"revision":44,"locale":29},{"sys":3611},{"type":12,"linkType":13,"id":14},{"sys":3613},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3615},{"url":273,"details":3616,"fileName":279,"contentType":280},{"size":275,"image":3617},{"width":277,"height":278},{"sys":3619,"fields":3622},{"id":3620,"createdAt":3621},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":3623,"slug":3624,"articleIntro":-1,"category":3625},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[3626],{"metadata":3627,"sys":3630,"fields":3637},{"tags":3628,"concepts":3629},[],[],{"space":3631,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3633,"publishedVersion":228,"revision":62,"contentType":3635,"locale":29},{"sys":3632},{"type":12,"linkType":13,"id":14},{"sys":3634},{"id":21,"type":12,"linkType":22},{"sys":3636},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3638,"metaTitle":238,"metaDescription":239,"mainTitle":3639,"subtitle":258,"heroImage":3654,"ctaButton":281,"ctaLink":282},[237],{"data":3640,"content":3641,"nodeType":74},{},[3642,3648],{"data":3643,"content":3644,"nodeType":250},{},[3645],{"data":3646,"marks":3647,"value":249,"nodeType":82},{},[],{"data":3649,"content":3650,"nodeType":87},{},[3651],{"data":3652,"marks":3653,"value":257,"nodeType":82},{},[],{"metadata":3655,"sys":3658,"fields":3663},{"tags":3656,"concepts":3657},[],[],{"space":3659,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3661,"publishedVersion":62,"revision":44,"locale":29},{"sys":3660},{"type":12,"linkType":13,"id":14},{"sys":3662},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3664},{"url":273,"details":3665,"fileName":279,"contentType":280},{"size":275,"image":3666},{"width":277,"height":278},{"sys":3668,"fields":3671},{"id":3669,"createdAt":3670},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":3672,"slug":3673,"articleIntro":3672,"category":3674},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[3675],{"metadata":3676,"sys":3679,"fields":3686},{"tags":3677,"concepts":3678},[],[],{"space":3680,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3682,"publishedVersion":228,"revision":62,"contentType":3684,"locale":29},{"sys":3681},{"type":12,"linkType":13,"id":14},{"sys":3683},{"id":21,"type":12,"linkType":22},{"sys":3685},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3687,"metaTitle":238,"metaDescription":239,"mainTitle":3688,"subtitle":258,"heroImage":3703,"ctaButton":281,"ctaLink":282},[237],{"data":3689,"content":3690,"nodeType":74},{},[3691,3697],{"data":3692,"content":3693,"nodeType":250},{},[3694],{"data":3695,"marks":3696,"value":249,"nodeType":82},{},[],{"data":3698,"content":3699,"nodeType":87},{},[3700],{"data":3701,"marks":3702,"value":257,"nodeType":82},{},[],{"metadata":3704,"sys":3707,"fields":3712},{"tags":3705,"concepts":3706},[],[],{"space":3708,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3710,"publishedVersion":62,"revision":44,"locale":29},{"sys":3709},{"type":12,"linkType":13,"id":14},{"sys":3711},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3713},{"url":273,"details":3714,"fileName":279,"contentType":280},{"size":275,"image":3715},{"width":277,"height":278},{"sys":3717,"fields":3720},{"id":3718,"createdAt":3719},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":3721,"slug":3722,"articleIntro":3721,"category":3723},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[3724],{"metadata":3725,"sys":3728,"fields":3735},{"tags":3726,"concepts":3727},[],[],{"space":3729,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3731,"publishedVersion":228,"revision":62,"contentType":3733,"locale":29},{"sys":3730},{"type":12,"linkType":13,"id":14},{"sys":3732},{"id":21,"type":12,"linkType":22},{"sys":3734},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3736,"metaTitle":238,"metaDescription":239,"mainTitle":3737,"subtitle":258,"heroImage":3752,"ctaButton":281,"ctaLink":282},[237],{"data":3738,"content":3739,"nodeType":74},{},[3740,3746],{"data":3741,"content":3742,"nodeType":250},{},[3743],{"data":3744,"marks":3745,"value":249,"nodeType":82},{},[],{"data":3747,"content":3748,"nodeType":87},{},[3749],{"data":3750,"marks":3751,"value":257,"nodeType":82},{},[],{"metadata":3753,"sys":3756,"fields":3761},{"tags":3754,"concepts":3755},[],[],{"space":3757,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3759,"publishedVersion":62,"revision":44,"locale":29},{"sys":3758},{"type":12,"linkType":13,"id":14},{"sys":3760},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3762},{"url":273,"details":3763,"fileName":279,"contentType":280},{"size":275,"image":3764},{"width":277,"height":278},{"sys":3766,"fields":3769},{"id":3767,"createdAt":3768},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":3770,"slug":3771,"articleIntro":3770,"category":3772},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[3773],{"metadata":3774,"sys":3777,"fields":3784},{"tags":3775,"concepts":3776},[],[],{"space":3778,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3780,"publishedVersion":228,"revision":62,"contentType":3782,"locale":29},{"sys":3779},{"type":12,"linkType":13,"id":14},{"sys":3781},{"id":21,"type":12,"linkType":22},{"sys":3783},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3785,"metaTitle":238,"metaDescription":239,"mainTitle":3786,"subtitle":258,"heroImage":3801,"ctaButton":281,"ctaLink":282},[237],{"data":3787,"content":3788,"nodeType":74},{},[3789,3795],{"data":3790,"content":3791,"nodeType":250},{},[3792],{"data":3793,"marks":3794,"value":249,"nodeType":82},{},[],{"data":3796,"content":3797,"nodeType":87},{},[3798],{"data":3799,"marks":3800,"value":257,"nodeType":82},{},[],{"metadata":3802,"sys":3805,"fields":3810},{"tags":3803,"concepts":3804},[],[],{"space":3806,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3808,"publishedVersion":62,"revision":44,"locale":29},{"sys":3807},{"type":12,"linkType":13,"id":14},{"sys":3809},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3811},{"url":273,"details":3812,"fileName":279,"contentType":280},{"size":275,"image":3813},{"width":277,"height":278},{"sys":3815,"fields":3818},{"id":3816,"createdAt":3817},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":3819,"slug":3820,"articleIntro":3819,"category":3821},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[3822],{"metadata":3823,"sys":3826,"fields":3833},{"tags":3824,"concepts":3825},[],[],{"space":3827,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3829,"publishedVersion":228,"revision":62,"contentType":3831,"locale":29},{"sys":3828},{"type":12,"linkType":13,"id":14},{"sys":3830},{"id":21,"type":12,"linkType":22},{"sys":3832},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3834,"metaTitle":238,"metaDescription":239,"mainTitle":3835,"subtitle":258,"heroImage":3850,"ctaButton":281,"ctaLink":282},[237],{"data":3836,"content":3837,"nodeType":74},{},[3838,3844],{"data":3839,"content":3840,"nodeType":250},{},[3841],{"data":3842,"marks":3843,"value":249,"nodeType":82},{},[],{"data":3845,"content":3846,"nodeType":87},{},[3847],{"data":3848,"marks":3849,"value":257,"nodeType":82},{},[],{"metadata":3851,"sys":3854,"fields":3859},{"tags":3852,"concepts":3853},[],[],{"space":3855,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3857,"publishedVersion":62,"revision":44,"locale":29},{"sys":3856},{"type":12,"linkType":13,"id":14},{"sys":3858},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3860},{"url":273,"details":3861,"fileName":279,"contentType":280},{"size":275,"image":3862},{"width":277,"height":278},{"sys":3864,"fields":3867},{"id":3865,"createdAt":3866},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":3868,"slug":3869,"articleIntro":-1,"category":3870},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[3871],{"metadata":3872,"sys":3875,"fields":3882},{"tags":3873,"concepts":3874},[],[],{"space":3876,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3878,"publishedVersion":228,"revision":62,"contentType":3880,"locale":29},{"sys":3877},{"type":12,"linkType":13,"id":14},{"sys":3879},{"id":21,"type":12,"linkType":22},{"sys":3881},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3883,"metaTitle":238,"metaDescription":239,"mainTitle":3884,"subtitle":258,"heroImage":3899,"ctaButton":281,"ctaLink":282},[237],{"data":3885,"content":3886,"nodeType":74},{},[3887,3893],{"data":3888,"content":3889,"nodeType":250},{},[3890],{"data":3891,"marks":3892,"value":249,"nodeType":82},{},[],{"data":3894,"content":3895,"nodeType":87},{},[3896],{"data":3897,"marks":3898,"value":257,"nodeType":82},{},[],{"metadata":3900,"sys":3903,"fields":3908},{"tags":3901,"concepts":3902},[],[],{"space":3904,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3906,"publishedVersion":62,"revision":44,"locale":29},{"sys":3905},{"type":12,"linkType":13,"id":14},{"sys":3907},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3909},{"url":273,"details":3910,"fileName":279,"contentType":280},{"size":275,"image":3911},{"width":277,"height":278},{"sys":3913,"fields":3916},{"id":3914,"createdAt":3915},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":3917,"slug":3918,"articleIntro":-1,"category":3919},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[3920],{"metadata":3921,"sys":3924,"fields":3931},{"tags":3922,"concepts":3923},[],[],{"space":3925,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3927,"publishedVersion":228,"revision":62,"contentType":3929,"locale":29},{"sys":3926},{"type":12,"linkType":13,"id":14},{"sys":3928},{"id":21,"type":12,"linkType":22},{"sys":3930},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3932,"metaTitle":238,"metaDescription":239,"mainTitle":3933,"subtitle":258,"heroImage":3948,"ctaButton":281,"ctaLink":282},[237],{"data":3934,"content":3935,"nodeType":74},{},[3936,3942],{"data":3937,"content":3938,"nodeType":250},{},[3939],{"data":3940,"marks":3941,"value":249,"nodeType":82},{},[],{"data":3943,"content":3944,"nodeType":87},{},[3945],{"data":3946,"marks":3947,"value":257,"nodeType":82},{},[],{"metadata":3949,"sys":3952,"fields":3957},{"tags":3950,"concepts":3951},[],[],{"space":3953,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3955,"publishedVersion":62,"revision":44,"locale":29},{"sys":3954},{"type":12,"linkType":13,"id":14},{"sys":3956},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3958},{"url":273,"details":3959,"fileName":279,"contentType":280},{"size":275,"image":3960},{"width":277,"height":278},{"sys":3962,"fields":3965},{"id":3963,"createdAt":3964},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":3966,"slug":3967,"articleIntro":-1,"category":3968},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[3969],{"metadata":3970,"sys":3973,"fields":3980},{"tags":3971,"concepts":3972},[],[],{"space":3974,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3976,"publishedVersion":228,"revision":62,"contentType":3978,"locale":29},{"sys":3975},{"type":12,"linkType":13,"id":14},{"sys":3977},{"id":21,"type":12,"linkType":22},{"sys":3979},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3981,"metaTitle":238,"metaDescription":239,"mainTitle":3982,"subtitle":258,"heroImage":3997,"ctaButton":281,"ctaLink":282},[237],{"data":3983,"content":3984,"nodeType":74},{},[3985,3991],{"data":3986,"content":3987,"nodeType":250},{},[3988],{"data":3989,"marks":3990,"value":249,"nodeType":82},{},[],{"data":3992,"content":3993,"nodeType":87},{},[3994],{"data":3995,"marks":3996,"value":257,"nodeType":82},{},[],{"metadata":3998,"sys":4001,"fields":4006},{"tags":3999,"concepts":4000},[],[],{"space":4002,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4004,"publishedVersion":62,"revision":44,"locale":29},{"sys":4003},{"type":12,"linkType":13,"id":14},{"sys":4005},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4007},{"url":273,"details":4008,"fileName":279,"contentType":280},{"size":275,"image":4009},{"width":277,"height":278},{"sys":4011,"fields":4014},{"id":4012,"createdAt":4013},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":4015,"slug":4016,"articleIntro":4015,"category":4017},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[4018],{"metadata":4019,"sys":4022,"fields":4029},{"tags":4020,"concepts":4021},[],[],{"space":4023,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4025,"publishedVersion":228,"revision":62,"contentType":4027,"locale":29},{"sys":4024},{"type":12,"linkType":13,"id":14},{"sys":4026},{"id":21,"type":12,"linkType":22},{"sys":4028},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4030,"metaTitle":238,"metaDescription":239,"mainTitle":4031,"subtitle":258,"heroImage":4046,"ctaButton":281,"ctaLink":282},[237],{"data":4032,"content":4033,"nodeType":74},{},[4034,4040],{"data":4035,"content":4036,"nodeType":250},{},[4037],{"data":4038,"marks":4039,"value":249,"nodeType":82},{},[],{"data":4041,"content":4042,"nodeType":87},{},[4043],{"data":4044,"marks":4045,"value":257,"nodeType":82},{},[],{"metadata":4047,"sys":4050,"fields":4055},{"tags":4048,"concepts":4049},[],[],{"space":4051,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4053,"publishedVersion":62,"revision":44,"locale":29},{"sys":4052},{"type":12,"linkType":13,"id":14},{"sys":4054},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4056},{"url":273,"details":4057,"fileName":279,"contentType":280},{"size":275,"image":4058},{"width":277,"height":278},{"sys":4060,"fields":4063},{"id":4061,"createdAt":4062},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":4064,"slug":4065,"articleIntro":4064,"category":4066},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[4067],{"metadata":4068,"sys":4071,"fields":4078},{"tags":4069,"concepts":4070},[],[],{"space":4072,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4074,"publishedVersion":228,"revision":62,"contentType":4076,"locale":29},{"sys":4073},{"type":12,"linkType":13,"id":14},{"sys":4075},{"id":21,"type":12,"linkType":22},{"sys":4077},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4079,"metaTitle":238,"metaDescription":239,"mainTitle":4080,"subtitle":258,"heroImage":4095,"ctaButton":281,"ctaLink":282},[237],{"data":4081,"content":4082,"nodeType":74},{},[4083,4089],{"data":4084,"content":4085,"nodeType":250},{},[4086],{"data":4087,"marks":4088,"value":249,"nodeType":82},{},[],{"data":4090,"content":4091,"nodeType":87},{},[4092],{"data":4093,"marks":4094,"value":257,"nodeType":82},{},[],{"metadata":4096,"sys":4099,"fields":4104},{"tags":4097,"concepts":4098},[],[],{"space":4100,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4102,"publishedVersion":62,"revision":44,"locale":29},{"sys":4101},{"type":12,"linkType":13,"id":14},{"sys":4103},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4105},{"url":273,"details":4106,"fileName":279,"contentType":280},{"size":275,"image":4107},{"width":277,"height":278},{"sys":4109,"fields":4112},{"id":4110,"createdAt":4111},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":4113,"slug":4114,"articleIntro":4113,"category":4115},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[4116],{"metadata":4117,"sys":4120,"fields":4127},{"tags":4118,"concepts":4119},[],[],{"space":4121,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4123,"publishedVersion":228,"revision":62,"contentType":4125,"locale":29},{"sys":4122},{"type":12,"linkType":13,"id":14},{"sys":4124},{"id":21,"type":12,"linkType":22},{"sys":4126},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4128,"metaTitle":238,"metaDescription":239,"mainTitle":4129,"subtitle":258,"heroImage":4144,"ctaButton":281,"ctaLink":282},[237],{"data":4130,"content":4131,"nodeType":74},{},[4132,4138],{"data":4133,"content":4134,"nodeType":250},{},[4135],{"data":4136,"marks":4137,"value":249,"nodeType":82},{},[],{"data":4139,"content":4140,"nodeType":87},{},[4141],{"data":4142,"marks":4143,"value":257,"nodeType":82},{},[],{"metadata":4145,"sys":4148,"fields":4153},{"tags":4146,"concepts":4147},[],[],{"space":4149,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4151,"publishedVersion":62,"revision":44,"locale":29},{"sys":4150},{"type":12,"linkType":13,"id":14},{"sys":4152},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4154},{"url":273,"details":4155,"fileName":279,"contentType":280},{"size":275,"image":4156},{"width":277,"height":278},{"sys":4158,"fields":4161},{"id":4159,"createdAt":4160},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":4162,"slug":4163,"articleIntro":4162,"category":4164},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[4165],{"metadata":4166,"sys":4169,"fields":4176},{"tags":4167,"concepts":4168},[],[],{"space":4170,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4172,"publishedVersion":228,"revision":62,"contentType":4174,"locale":29},{"sys":4171},{"type":12,"linkType":13,"id":14},{"sys":4173},{"id":21,"type":12,"linkType":22},{"sys":4175},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4177,"metaTitle":238,"metaDescription":239,"mainTitle":4178,"subtitle":258,"heroImage":4193,"ctaButton":281,"ctaLink":282},[237],{"data":4179,"content":4180,"nodeType":74},{},[4181,4187],{"data":4182,"content":4183,"nodeType":250},{},[4184],{"data":4185,"marks":4186,"value":249,"nodeType":82},{},[],{"data":4188,"content":4189,"nodeType":87},{},[4190],{"data":4191,"marks":4192,"value":257,"nodeType":82},{},[],{"metadata":4194,"sys":4197,"fields":4202},{"tags":4195,"concepts":4196},[],[],{"space":4198,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4200,"publishedVersion":62,"revision":44,"locale":29},{"sys":4199},{"type":12,"linkType":13,"id":14},{"sys":4201},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4203},{"url":273,"details":4204,"fileName":279,"contentType":280},{"size":275,"image":4205},{"width":277,"height":278},{"sys":4207,"fields":4210},{"id":4208,"createdAt":4209},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":4211,"slug":4212,"articleIntro":4211,"category":4213},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[4214],{"metadata":4215,"sys":4218,"fields":4225},{"tags":4216,"concepts":4217},[],[],{"space":4219,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4221,"publishedVersion":228,"revision":62,"contentType":4223,"locale":29},{"sys":4220},{"type":12,"linkType":13,"id":14},{"sys":4222},{"id":21,"type":12,"linkType":22},{"sys":4224},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4226,"metaTitle":238,"metaDescription":239,"mainTitle":4227,"subtitle":258,"heroImage":4242,"ctaButton":281,"ctaLink":282},[237],{"data":4228,"content":4229,"nodeType":74},{},[4230,4236],{"data":4231,"content":4232,"nodeType":250},{},[4233],{"data":4234,"marks":4235,"value":249,"nodeType":82},{},[],{"data":4237,"content":4238,"nodeType":87},{},[4239],{"data":4240,"marks":4241,"value":257,"nodeType":82},{},[],{"metadata":4243,"sys":4246,"fields":4251},{"tags":4244,"concepts":4245},[],[],{"space":4247,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4249,"publishedVersion":62,"revision":44,"locale":29},{"sys":4248},{"type":12,"linkType":13,"id":14},{"sys":4250},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4252},{"url":273,"details":4253,"fileName":279,"contentType":280},{"size":275,"image":4254},{"width":277,"height":278},{"sys":4256,"fields":4259},{"id":4257,"createdAt":4258},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":4260,"slug":4261,"articleIntro":4260,"category":4262},"7083 - Locations diverses","compte-7083-locations-diverses",[4263],{"metadata":4264,"sys":4267,"fields":4274},{"tags":4265,"concepts":4266},[],[],{"space":4268,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4270,"publishedVersion":228,"revision":62,"contentType":4272,"locale":29},{"sys":4269},{"type":12,"linkType":13,"id":14},{"sys":4271},{"id":21,"type":12,"linkType":22},{"sys":4273},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4275,"metaTitle":238,"metaDescription":239,"mainTitle":4276,"subtitle":258,"heroImage":4291,"ctaButton":281,"ctaLink":282},[237],{"data":4277,"content":4278,"nodeType":74},{},[4279,4285],{"data":4280,"content":4281,"nodeType":250},{},[4282],{"data":4283,"marks":4284,"value":249,"nodeType":82},{},[],{"data":4286,"content":4287,"nodeType":87},{},[4288],{"data":4289,"marks":4290,"value":257,"nodeType":82},{},[],{"metadata":4292,"sys":4295,"fields":4300},{"tags":4293,"concepts":4294},[],[],{"space":4296,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4298,"publishedVersion":62,"revision":44,"locale":29},{"sys":4297},{"type":12,"linkType":13,"id":14},{"sys":4299},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4301},{"url":273,"details":4302,"fileName":279,"contentType":280},{"size":275,"image":4303},{"width":277,"height":278},{"sys":4305,"fields":4308},{"id":4306,"createdAt":4307},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":4309,"slug":4310,"articleIntro":4309,"category":4311},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[4312],{"metadata":4313,"sys":4316,"fields":4323},{"tags":4314,"concepts":4315},[],[],{"space":4317,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4319,"publishedVersion":228,"revision":62,"contentType":4321,"locale":29},{"sys":4318},{"type":12,"linkType":13,"id":14},{"sys":4320},{"id":21,"type":12,"linkType":22},{"sys":4322},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4324,"metaTitle":238,"metaDescription":239,"mainTitle":4325,"subtitle":258,"heroImage":4340,"ctaButton":281,"ctaLink":282},[237],{"data":4326,"content":4327,"nodeType":74},{},[4328,4334],{"data":4329,"content":4330,"nodeType":250},{},[4331],{"data":4332,"marks":4333,"value":249,"nodeType":82},{},[],{"data":4335,"content":4336,"nodeType":87},{},[4337],{"data":4338,"marks":4339,"value":257,"nodeType":82},{},[],{"metadata":4341,"sys":4344,"fields":4349},{"tags":4342,"concepts":4343},[],[],{"space":4345,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4347,"publishedVersion":62,"revision":44,"locale":29},{"sys":4346},{"type":12,"linkType":13,"id":14},{"sys":4348},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4350},{"url":273,"details":4351,"fileName":279,"contentType":280},{"size":275,"image":4352},{"width":277,"height":278},{"sys":4354,"fields":4357},{"id":4355,"createdAt":4356},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":4358,"slug":4359,"articleIntro":-1,"category":4360},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[4361],{"metadata":4362,"sys":4365,"fields":4372},{"tags":4363,"concepts":4364},[],[],{"space":4366,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4368,"publishedVersion":228,"revision":62,"contentType":4370,"locale":29},{"sys":4367},{"type":12,"linkType":13,"id":14},{"sys":4369},{"id":21,"type":12,"linkType":22},{"sys":4371},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4373,"metaTitle":238,"metaDescription":239,"mainTitle":4374,"subtitle":258,"heroImage":4389,"ctaButton":281,"ctaLink":282},[237],{"data":4375,"content":4376,"nodeType":74},{},[4377,4383],{"data":4378,"content":4379,"nodeType":250},{},[4380],{"data":4381,"marks":4382,"value":249,"nodeType":82},{},[],{"data":4384,"content":4385,"nodeType":87},{},[4386],{"data":4387,"marks":4388,"value":257,"nodeType":82},{},[],{"metadata":4390,"sys":4393,"fields":4398},{"tags":4391,"concepts":4392},[],[],{"space":4394,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4396,"publishedVersion":62,"revision":44,"locale":29},{"sys":4395},{"type":12,"linkType":13,"id":14},{"sys":4397},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4399},{"url":273,"details":4400,"fileName":279,"contentType":280},{"size":275,"image":4401},{"width":277,"height":278},{"sys":4403,"fields":4406},{"id":4404,"createdAt":4405},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":4407,"slug":4408,"articleIntro":4407,"category":4409},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[4410],{"metadata":4411,"sys":4414,"fields":4421},{"tags":4412,"concepts":4413},[],[],{"space":4415,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4417,"publishedVersion":228,"revision":62,"contentType":4419,"locale":29},{"sys":4416},{"type":12,"linkType":13,"id":14},{"sys":4418},{"id":21,"type":12,"linkType":22},{"sys":4420},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4422,"metaTitle":238,"metaDescription":239,"mainTitle":4423,"subtitle":258,"heroImage":4438,"ctaButton":281,"ctaLink":282},[237],{"data":4424,"content":4425,"nodeType":74},{},[4426,4432],{"data":4427,"content":4428,"nodeType":250},{},[4429],{"data":4430,"marks":4431,"value":249,"nodeType":82},{},[],{"data":4433,"content":4434,"nodeType":87},{},[4435],{"data":4436,"marks":4437,"value":257,"nodeType":82},{},[],{"metadata":4439,"sys":4442,"fields":4447},{"tags":4440,"concepts":4441},[],[],{"space":4443,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4445,"publishedVersion":62,"revision":44,"locale":29},{"sys":4444},{"type":12,"linkType":13,"id":14},{"sys":4446},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4448},{"url":273,"details":4449,"fileName":279,"contentType":280},{"size":275,"image":4450},{"width":277,"height":278},{"sys":4452,"fields":4455},{"id":4453,"createdAt":4454},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":4456,"slug":4457,"articleIntro":4456,"category":4458},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[4459],{"metadata":4460,"sys":4463,"fields":4470},{"tags":4461,"concepts":4462},[],[],{"space":4464,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4466,"publishedVersion":228,"revision":62,"contentType":4468,"locale":29},{"sys":4465},{"type":12,"linkType":13,"id":14},{"sys":4467},{"id":21,"type":12,"linkType":22},{"sys":4469},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4471,"metaTitle":238,"metaDescription":239,"mainTitle":4472,"subtitle":258,"heroImage":4487,"ctaButton":281,"ctaLink":282},[237],{"data":4473,"content":4474,"nodeType":74},{},[4475,4481],{"data":4476,"content":4477,"nodeType":250},{},[4478],{"data":4479,"marks":4480,"value":249,"nodeType":82},{},[],{"data":4482,"content":4483,"nodeType":87},{},[4484],{"data":4485,"marks":4486,"value":257,"nodeType":82},{},[],{"metadata":4488,"sys":4491,"fields":4496},{"tags":4489,"concepts":4490},[],[],{"space":4492,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4494,"publishedVersion":62,"revision":44,"locale":29},{"sys":4493},{"type":12,"linkType":13,"id":14},{"sys":4495},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4497},{"url":273,"details":4498,"fileName":279,"contentType":280},{"size":275,"image":4499},{"width":277,"height":278},{"sys":4501,"fields":4504},{"id":4502,"createdAt":4503},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":4505,"slug":4506,"articleIntro":4505,"category":4507},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[4508],{"metadata":4509,"sys":4512,"fields":4519},{"tags":4510,"concepts":4511},[],[],{"space":4513,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4515,"publishedVersion":228,"revision":62,"contentType":4517,"locale":29},{"sys":4514},{"type":12,"linkType":13,"id":14},{"sys":4516},{"id":21,"type":12,"linkType":22},{"sys":4518},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4520,"metaTitle":238,"metaDescription":239,"mainTitle":4521,"subtitle":258,"heroImage":4536,"ctaButton":281,"ctaLink":282},[237],{"data":4522,"content":4523,"nodeType":74},{},[4524,4530],{"data":4525,"content":4526,"nodeType":250},{},[4527],{"data":4528,"marks":4529,"value":249,"nodeType":82},{},[],{"data":4531,"content":4532,"nodeType":87},{},[4533],{"data":4534,"marks":4535,"value":257,"nodeType":82},{},[],{"metadata":4537,"sys":4540,"fields":4545},{"tags":4538,"concepts":4539},[],[],{"space":4541,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4543,"publishedVersion":62,"revision":44,"locale":29},{"sys":4542},{"type":12,"linkType":13,"id":14},{"sys":4544},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4546},{"url":273,"details":4547,"fileName":279,"contentType":280},{"size":275,"image":4548},{"width":277,"height":278},{"sys":4550,"fields":4553},{"id":4551,"createdAt":4552},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":4554,"slug":4555,"articleIntro":4554,"category":4556},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[4557],{"metadata":4558,"sys":4561,"fields":4568},{"tags":4559,"concepts":4560},[],[],{"space":4562,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4564,"publishedVersion":228,"revision":62,"contentType":4566,"locale":29},{"sys":4563},{"type":12,"linkType":13,"id":14},{"sys":4565},{"id":21,"type":12,"linkType":22},{"sys":4567},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4569,"metaTitle":238,"metaDescription":239,"mainTitle":4570,"subtitle":258,"heroImage":4585,"ctaButton":281,"ctaLink":282},[237],{"data":4571,"content":4572,"nodeType":74},{},[4573,4579],{"data":4574,"content":4575,"nodeType":250},{},[4576],{"data":4577,"marks":4578,"value":249,"nodeType":82},{},[],{"data":4580,"content":4581,"nodeType":87},{},[4582],{"data":4583,"marks":4584,"value":257,"nodeType":82},{},[],{"metadata":4586,"sys":4589,"fields":4594},{"tags":4587,"concepts":4588},[],[],{"space":4590,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4592,"publishedVersion":62,"revision":44,"locale":29},{"sys":4591},{"type":12,"linkType":13,"id":14},{"sys":4593},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4595},{"url":273,"details":4596,"fileName":279,"contentType":280},{"size":275,"image":4597},{"width":277,"height":278},{"sys":4599,"fields":4602},{"id":4600,"createdAt":4601},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":4603,"slug":4604,"articleIntro":4603,"category":4605},"Compte 6237 - Publications","compte-6237-publications",[4606],{"metadata":4607,"sys":4610,"fields":4617},{"tags":4608,"concepts":4609},[],[],{"space":4611,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4613,"publishedVersion":228,"revision":62,"contentType":4615,"locale":29},{"sys":4612},{"type":12,"linkType":13,"id":14},{"sys":4614},{"id":21,"type":12,"linkType":22},{"sys":4616},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4618,"metaTitle":238,"metaDescription":239,"mainTitle":4619,"subtitle":258,"heroImage":4634,"ctaButton":281,"ctaLink":282},[237],{"data":4620,"content":4621,"nodeType":74},{},[4622,4628],{"data":4623,"content":4624,"nodeType":250},{},[4625],{"data":4626,"marks":4627,"value":249,"nodeType":82},{},[],{"data":4629,"content":4630,"nodeType":87},{},[4631],{"data":4632,"marks":4633,"value":257,"nodeType":82},{},[],{"metadata":4635,"sys":4638,"fields":4643},{"tags":4636,"concepts":4637},[],[],{"space":4639,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4641,"publishedVersion":62,"revision":44,"locale":29},{"sys":4640},{"type":12,"linkType":13,"id":14},{"sys":4642},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4644},{"url":273,"details":4645,"fileName":279,"contentType":280},{"size":275,"image":4646},{"width":277,"height":278},{"sys":4648,"fields":4651},{"id":4649,"createdAt":4650},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":4652,"slug":4653,"articleIntro":4652,"category":4654},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[4655],{"metadata":4656,"sys":4659,"fields":4666},{"tags":4657,"concepts":4658},[],[],{"space":4660,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4662,"publishedVersion":228,"revision":62,"contentType":4664,"locale":29},{"sys":4661},{"type":12,"linkType":13,"id":14},{"sys":4663},{"id":21,"type":12,"linkType":22},{"sys":4665},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4667,"metaTitle":238,"metaDescription":239,"mainTitle":4668,"subtitle":258,"heroImage":4683,"ctaButton":281,"ctaLink":282},[237],{"data":4669,"content":4670,"nodeType":74},{},[4671,4677],{"data":4672,"content":4673,"nodeType":250},{},[4674],{"data":4675,"marks":4676,"value":249,"nodeType":82},{},[],{"data":4678,"content":4679,"nodeType":87},{},[4680],{"data":4681,"marks":4682,"value":257,"nodeType":82},{},[],{"metadata":4684,"sys":4687,"fields":4692},{"tags":4685,"concepts":4686},[],[],{"space":4688,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4690,"publishedVersion":62,"revision":44,"locale":29},{"sys":4689},{"type":12,"linkType":13,"id":14},{"sys":4691},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4693},{"url":273,"details":4694,"fileName":279,"contentType":280},{"size":275,"image":4695},{"width":277,"height":278},{"sys":4697,"fields":4700},{"id":4698,"createdAt":4699},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":4701,"slug":4702,"articleIntro":-1,"category":4703},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[4704],{"metadata":4705,"sys":4708,"fields":4715},{"tags":4706,"concepts":4707},[],[],{"space":4709,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4711,"publishedVersion":228,"revision":62,"contentType":4713,"locale":29},{"sys":4710},{"type":12,"linkType":13,"id":14},{"sys":4712},{"id":21,"type":12,"linkType":22},{"sys":4714},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4716,"metaTitle":238,"metaDescription":239,"mainTitle":4717,"subtitle":258,"heroImage":4732,"ctaButton":281,"ctaLink":282},[237],{"data":4718,"content":4719,"nodeType":74},{},[4720,4726],{"data":4721,"content":4722,"nodeType":250},{},[4723],{"data":4724,"marks":4725,"value":249,"nodeType":82},{},[],{"data":4727,"content":4728,"nodeType":87},{},[4729],{"data":4730,"marks":4731,"value":257,"nodeType":82},{},[],{"metadata":4733,"sys":4736,"fields":4741},{"tags":4734,"concepts":4735},[],[],{"space":4737,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4739,"publishedVersion":62,"revision":44,"locale":29},{"sys":4738},{"type":12,"linkType":13,"id":14},{"sys":4740},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4742},{"url":273,"details":4743,"fileName":279,"contentType":280},{"size":275,"image":4744},{"width":277,"height":278},{"sys":4746,"fields":4749},{"id":4747,"createdAt":4748},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":4750,"slug":4751,"articleIntro":4750,"category":4752},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[4753],{"metadata":4754,"sys":4757,"fields":4764},{"tags":4755,"concepts":4756},[],[],{"space":4758,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4760,"publishedVersion":228,"revision":62,"contentType":4762,"locale":29},{"sys":4759},{"type":12,"linkType":13,"id":14},{"sys":4761},{"id":21,"type":12,"linkType":22},{"sys":4763},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4765,"metaTitle":238,"metaDescription":239,"mainTitle":4766,"subtitle":258,"heroImage":4781,"ctaButton":281,"ctaLink":282},[237],{"data":4767,"content":4768,"nodeType":74},{},[4769,4775],{"data":4770,"content":4771,"nodeType":250},{},[4772],{"data":4773,"marks":4774,"value":249,"nodeType":82},{},[],{"data":4776,"content":4777,"nodeType":87},{},[4778],{"data":4779,"marks":4780,"value":257,"nodeType":82},{},[],{"metadata":4782,"sys":4785,"fields":4790},{"tags":4783,"concepts":4784},[],[],{"space":4786,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4788,"publishedVersion":62,"revision":44,"locale":29},{"sys":4787},{"type":12,"linkType":13,"id":14},{"sys":4789},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4791},{"url":273,"details":4792,"fileName":279,"contentType":280},{"size":275,"image":4793},{"width":277,"height":278},{"sys":4795,"fields":4798},{"id":4796,"createdAt":4797},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":4799,"slug":4800,"articleIntro":4799,"category":4801},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[4802],{"metadata":4803,"sys":4806,"fields":4813},{"tags":4804,"concepts":4805},[],[],{"space":4807,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4809,"publishedVersion":228,"revision":62,"contentType":4811,"locale":29},{"sys":4808},{"type":12,"linkType":13,"id":14},{"sys":4810},{"id":21,"type":12,"linkType":22},{"sys":4812},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4814,"metaTitle":238,"metaDescription":239,"mainTitle":4815,"subtitle":258,"heroImage":4830,"ctaButton":281,"ctaLink":282},[237],{"data":4816,"content":4817,"nodeType":74},{},[4818,4824],{"data":4819,"content":4820,"nodeType":250},{},[4821],{"data":4822,"marks":4823,"value":249,"nodeType":82},{},[],{"data":4825,"content":4826,"nodeType":87},{},[4827],{"data":4828,"marks":4829,"value":257,"nodeType":82},{},[],{"metadata":4831,"sys":4834,"fields":4839},{"tags":4832,"concepts":4833},[],[],{"space":4835,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4837,"publishedVersion":62,"revision":44,"locale":29},{"sys":4836},{"type":12,"linkType":13,"id":14},{"sys":4838},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4840},{"url":273,"details":4841,"fileName":279,"contentType":280},{"size":275,"image":4842},{"width":277,"height":278},{"sys":4844,"fields":4847},{"id":4845,"createdAt":4846},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":4848,"slug":4849,"articleIntro":4848,"category":4850},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[4851],{"metadata":4852,"sys":4855,"fields":4862},{"tags":4853,"concepts":4854},[],[],{"space":4856,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4858,"publishedVersion":228,"revision":62,"contentType":4860,"locale":29},{"sys":4857},{"type":12,"linkType":13,"id":14},{"sys":4859},{"id":21,"type":12,"linkType":22},{"sys":4861},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4863,"metaTitle":238,"metaDescription":239,"mainTitle":4864,"subtitle":258,"heroImage":4879,"ctaButton":281,"ctaLink":282},[237],{"data":4865,"content":4866,"nodeType":74},{},[4867,4873],{"data":4868,"content":4869,"nodeType":250},{},[4870],{"data":4871,"marks":4872,"value":249,"nodeType":82},{},[],{"data":4874,"content":4875,"nodeType":87},{},[4876],{"data":4877,"marks":4878,"value":257,"nodeType":82},{},[],{"metadata":4880,"sys":4883,"fields":4888},{"tags":4881,"concepts":4882},[],[],{"space":4884,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4886,"publishedVersion":62,"revision":44,"locale":29},{"sys":4885},{"type":12,"linkType":13,"id":14},{"sys":4887},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4889},{"url":273,"details":4890,"fileName":279,"contentType":280},{"size":275,"image":4891},{"width":277,"height":278},{"sys":4893,"fields":4896},{"id":4894,"createdAt":4895},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":4897,"slug":4898,"articleIntro":4897,"category":4899},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[4900],{"metadata":4901,"sys":4904,"fields":4911},{"tags":4902,"concepts":4903},[],[],{"space":4905,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4907,"publishedVersion":228,"revision":62,"contentType":4909,"locale":29},{"sys":4906},{"type":12,"linkType":13,"id":14},{"sys":4908},{"id":21,"type":12,"linkType":22},{"sys":4910},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4912,"metaTitle":238,"metaDescription":239,"mainTitle":4913,"subtitle":258,"heroImage":4928,"ctaButton":281,"ctaLink":282},[237],{"data":4914,"content":4915,"nodeType":74},{},[4916,4922],{"data":4917,"content":4918,"nodeType":250},{},[4919],{"data":4920,"marks":4921,"value":249,"nodeType":82},{},[],{"data":4923,"content":4924,"nodeType":87},{},[4925],{"data":4926,"marks":4927,"value":257,"nodeType":82},{},[],{"metadata":4929,"sys":4932,"fields":4937},{"tags":4930,"concepts":4931},[],[],{"space":4933,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4935,"publishedVersion":62,"revision":44,"locale":29},{"sys":4934},{"type":12,"linkType":13,"id":14},{"sys":4936},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4938},{"url":273,"details":4939,"fileName":279,"contentType":280},{"size":275,"image":4940},{"width":277,"height":278},{"sys":4942,"fields":4945},{"id":4943,"createdAt":4944},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":4946,"slug":4947,"articleIntro":4946,"category":4948},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[4949],{"metadata":4950,"sys":4953,"fields":4960},{"tags":4951,"concepts":4952},[],[],{"space":4954,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4956,"publishedVersion":228,"revision":62,"contentType":4958,"locale":29},{"sys":4955},{"type":12,"linkType":13,"id":14},{"sys":4957},{"id":21,"type":12,"linkType":22},{"sys":4959},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4961,"metaTitle":238,"metaDescription":239,"mainTitle":4962,"subtitle":258,"heroImage":4977,"ctaButton":281,"ctaLink":282},[237],{"data":4963,"content":4964,"nodeType":74},{},[4965,4971],{"data":4966,"content":4967,"nodeType":250},{},[4968],{"data":4969,"marks":4970,"value":249,"nodeType":82},{},[],{"data":4972,"content":4973,"nodeType":87},{},[4974],{"data":4975,"marks":4976,"value":257,"nodeType":82},{},[],{"metadata":4978,"sys":4981,"fields":4986},{"tags":4979,"concepts":4980},[],[],{"space":4982,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4984,"publishedVersion":62,"revision":44,"locale":29},{"sys":4983},{"type":12,"linkType":13,"id":14},{"sys":4985},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4987},{"url":273,"details":4988,"fileName":279,"contentType":280},{"size":275,"image":4989},{"width":277,"height":278},{"sys":4991,"fields":4994},{"id":4992,"createdAt":4993},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":4995,"slug":4996,"articleIntro":4995,"category":4997},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[4998],{"metadata":4999,"sys":5002,"fields":5009},{"tags":5000,"concepts":5001},[],[],{"space":5003,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5005,"publishedVersion":228,"revision":62,"contentType":5007,"locale":29},{"sys":5004},{"type":12,"linkType":13,"id":14},{"sys":5006},{"id":21,"type":12,"linkType":22},{"sys":5008},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5010,"metaTitle":238,"metaDescription":239,"mainTitle":5011,"subtitle":258,"heroImage":5026,"ctaButton":281,"ctaLink":282},[237],{"data":5012,"content":5013,"nodeType":74},{},[5014,5020],{"data":5015,"content":5016,"nodeType":250},{},[5017],{"data":5018,"marks":5019,"value":249,"nodeType":82},{},[],{"data":5021,"content":5022,"nodeType":87},{},[5023],{"data":5024,"marks":5025,"value":257,"nodeType":82},{},[],{"metadata":5027,"sys":5030,"fields":5035},{"tags":5028,"concepts":5029},[],[],{"space":5031,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5033,"publishedVersion":62,"revision":44,"locale":29},{"sys":5032},{"type":12,"linkType":13,"id":14},{"sys":5034},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5036},{"url":273,"details":5037,"fileName":279,"contentType":280},{"size":275,"image":5038},{"width":277,"height":278},{"sys":5040,"fields":5043},{"id":5041,"createdAt":5042},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":5044,"slug":5045,"articleIntro":5044,"category":5046},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[5047],{"metadata":5048,"sys":5051,"fields":5058},{"tags":5049,"concepts":5050},[],[],{"space":5052,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5054,"publishedVersion":228,"revision":62,"contentType":5056,"locale":29},{"sys":5053},{"type":12,"linkType":13,"id":14},{"sys":5055},{"id":21,"type":12,"linkType":22},{"sys":5057},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5059,"metaTitle":238,"metaDescription":239,"mainTitle":5060,"subtitle":258,"heroImage":5075,"ctaButton":281,"ctaLink":282},[237],{"data":5061,"content":5062,"nodeType":74},{},[5063,5069],{"data":5064,"content":5065,"nodeType":250},{},[5066],{"data":5067,"marks":5068,"value":249,"nodeType":82},{},[],{"data":5070,"content":5071,"nodeType":87},{},[5072],{"data":5073,"marks":5074,"value":257,"nodeType":82},{},[],{"metadata":5076,"sys":5079,"fields":5084},{"tags":5077,"concepts":5078},[],[],{"space":5080,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5082,"publishedVersion":62,"revision":44,"locale":29},{"sys":5081},{"type":12,"linkType":13,"id":14},{"sys":5083},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5085},{"url":273,"details":5086,"fileName":279,"contentType":280},{"size":275,"image":5087},{"width":277,"height":278},{"sys":5089,"fields":5092},{"id":5090,"createdAt":5091},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":5093,"slug":5094,"articleIntro":5093,"category":5095},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[5096],{"metadata":5097,"sys":5100,"fields":5107},{"tags":5098,"concepts":5099},[],[],{"space":5101,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5103,"publishedVersion":228,"revision":62,"contentType":5105,"locale":29},{"sys":5102},{"type":12,"linkType":13,"id":14},{"sys":5104},{"id":21,"type":12,"linkType":22},{"sys":5106},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5108,"metaTitle":238,"metaDescription":239,"mainTitle":5109,"subtitle":258,"heroImage":5124,"ctaButton":281,"ctaLink":282},[237],{"data":5110,"content":5111,"nodeType":74},{},[5112,5118],{"data":5113,"content":5114,"nodeType":250},{},[5115],{"data":5116,"marks":5117,"value":249,"nodeType":82},{},[],{"data":5119,"content":5120,"nodeType":87},{},[5121],{"data":5122,"marks":5123,"value":257,"nodeType":82},{},[],{"metadata":5125,"sys":5128,"fields":5133},{"tags":5126,"concepts":5127},[],[],{"space":5129,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5131,"publishedVersion":62,"revision":44,"locale":29},{"sys":5130},{"type":12,"linkType":13,"id":14},{"sys":5132},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5134},{"url":273,"details":5135,"fileName":279,"contentType":280},{"size":275,"image":5136},{"width":277,"height":278},{"sys":5138,"fields":5141},{"id":5139,"createdAt":5140},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":5142,"slug":5143,"articleIntro":5142,"category":5144},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[5145],{"metadata":5146,"sys":5149,"fields":5156},{"tags":5147,"concepts":5148},[],[],{"space":5150,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5152,"publishedVersion":228,"revision":62,"contentType":5154,"locale":29},{"sys":5151},{"type":12,"linkType":13,"id":14},{"sys":5153},{"id":21,"type":12,"linkType":22},{"sys":5155},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5157,"metaTitle":238,"metaDescription":239,"mainTitle":5158,"subtitle":258,"heroImage":5173,"ctaButton":281,"ctaLink":282},[237],{"data":5159,"content":5160,"nodeType":74},{},[5161,5167],{"data":5162,"content":5163,"nodeType":250},{},[5164],{"data":5165,"marks":5166,"value":249,"nodeType":82},{},[],{"data":5168,"content":5169,"nodeType":87},{},[5170],{"data":5171,"marks":5172,"value":257,"nodeType":82},{},[],{"metadata":5174,"sys":5177,"fields":5182},{"tags":5175,"concepts":5176},[],[],{"space":5178,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5180,"publishedVersion":62,"revision":44,"locale":29},{"sys":5179},{"type":12,"linkType":13,"id":14},{"sys":5181},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5183},{"url":273,"details":5184,"fileName":279,"contentType":280},{"size":275,"image":5185},{"width":277,"height":278},{"sys":5187,"fields":5190},{"id":5188,"createdAt":5189},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":5191,"slug":5192,"articleIntro":5191,"category":5193},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[5194],{"metadata":5195,"sys":5198,"fields":5205},{"tags":5196,"concepts":5197},[],[],{"space":5199,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5201,"publishedVersion":228,"revision":62,"contentType":5203,"locale":29},{"sys":5200},{"type":12,"linkType":13,"id":14},{"sys":5202},{"id":21,"type":12,"linkType":22},{"sys":5204},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5206,"metaTitle":238,"metaDescription":239,"mainTitle":5207,"subtitle":258,"heroImage":5222,"ctaButton":281,"ctaLink":282},[237],{"data":5208,"content":5209,"nodeType":74},{},[5210,5216],{"data":5211,"content":5212,"nodeType":250},{},[5213],{"data":5214,"marks":5215,"value":249,"nodeType":82},{},[],{"data":5217,"content":5218,"nodeType":87},{},[5219],{"data":5220,"marks":5221,"value":257,"nodeType":82},{},[],{"metadata":5223,"sys":5226,"fields":5231},{"tags":5224,"concepts":5225},[],[],{"space":5227,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5229,"publishedVersion":62,"revision":44,"locale":29},{"sys":5228},{"type":12,"linkType":13,"id":14},{"sys":5230},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5232},{"url":273,"details":5233,"fileName":279,"contentType":280},{"size":275,"image":5234},{"width":277,"height":278},{"sys":5236,"fields":5239},{"id":5237,"createdAt":5238},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":5240,"slug":5241,"articleIntro":-1,"category":5242},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[5243],{"metadata":5244,"sys":5247,"fields":5254},{"tags":5245,"concepts":5246},[],[],{"space":5248,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5250,"publishedVersion":228,"revision":62,"contentType":5252,"locale":29},{"sys":5249},{"type":12,"linkType":13,"id":14},{"sys":5251},{"id":21,"type":12,"linkType":22},{"sys":5253},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5255,"metaTitle":238,"metaDescription":239,"mainTitle":5256,"subtitle":258,"heroImage":5271,"ctaButton":281,"ctaLink":282},[237],{"data":5257,"content":5258,"nodeType":74},{},[5259,5265],{"data":5260,"content":5261,"nodeType":250},{},[5262],{"data":5263,"marks":5264,"value":249,"nodeType":82},{},[],{"data":5266,"content":5267,"nodeType":87},{},[5268],{"data":5269,"marks":5270,"value":257,"nodeType":82},{},[],{"metadata":5272,"sys":5275,"fields":5280},{"tags":5273,"concepts":5274},[],[],{"space":5276,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5278,"publishedVersion":62,"revision":44,"locale":29},{"sys":5277},{"type":12,"linkType":13,"id":14},{"sys":5279},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5281},{"url":273,"details":5282,"fileName":279,"contentType":280},{"size":275,"image":5283},{"width":277,"height":278},{"sys":5285,"fields":5288},{"id":5286,"createdAt":5287},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":5289,"slug":5290,"articleIntro":5289,"category":5291},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[5292],{"metadata":5293,"sys":5296,"fields":5303},{"tags":5294,"concepts":5295},[],[],{"space":5297,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5299,"publishedVersion":228,"revision":62,"contentType":5301,"locale":29},{"sys":5298},{"type":12,"linkType":13,"id":14},{"sys":5300},{"id":21,"type":12,"linkType":22},{"sys":5302},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5304,"metaTitle":238,"metaDescription":239,"mainTitle":5305,"subtitle":258,"heroImage":5320,"ctaButton":281,"ctaLink":282},[237],{"data":5306,"content":5307,"nodeType":74},{},[5308,5314],{"data":5309,"content":5310,"nodeType":250},{},[5311],{"data":5312,"marks":5313,"value":249,"nodeType":82},{},[],{"data":5315,"content":5316,"nodeType":87},{},[5317],{"data":5318,"marks":5319,"value":257,"nodeType":82},{},[],{"metadata":5321,"sys":5324,"fields":5329},{"tags":5322,"concepts":5323},[],[],{"space":5325,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5327,"publishedVersion":62,"revision":44,"locale":29},{"sys":5326},{"type":12,"linkType":13,"id":14},{"sys":5328},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5330},{"url":273,"details":5331,"fileName":279,"contentType":280},{"size":275,"image":5332},{"width":277,"height":278},{"sys":5334,"fields":5337},{"id":5335,"createdAt":5336},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":5338,"slug":5339,"articleIntro":5338,"category":5340},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[5341],{"metadata":5342,"sys":5345,"fields":5352},{"tags":5343,"concepts":5344},[],[],{"space":5346,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5348,"publishedVersion":228,"revision":62,"contentType":5350,"locale":29},{"sys":5347},{"type":12,"linkType":13,"id":14},{"sys":5349},{"id":21,"type":12,"linkType":22},{"sys":5351},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5353,"metaTitle":238,"metaDescription":239,"mainTitle":5354,"subtitle":258,"heroImage":5369,"ctaButton":281,"ctaLink":282},[237],{"data":5355,"content":5356,"nodeType":74},{},[5357,5363],{"data":5358,"content":5359,"nodeType":250},{},[5360],{"data":5361,"marks":5362,"value":249,"nodeType":82},{},[],{"data":5364,"content":5365,"nodeType":87},{},[5366],{"data":5367,"marks":5368,"value":257,"nodeType":82},{},[],{"metadata":5370,"sys":5373,"fields":5378},{"tags":5371,"concepts":5372},[],[],{"space":5374,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5376,"publishedVersion":62,"revision":44,"locale":29},{"sys":5375},{"type":12,"linkType":13,"id":14},{"sys":5377},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5379},{"url":273,"details":5380,"fileName":279,"contentType":280},{"size":275,"image":5381},{"width":277,"height":278},{"sys":5383,"fields":5386},{"id":5384,"createdAt":5385},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":5387,"slug":5388,"articleIntro":5387,"category":5389},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[5390],{"metadata":5391,"sys":5394,"fields":5401},{"tags":5392,"concepts":5393},[],[],{"space":5395,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5397,"publishedVersion":228,"revision":62,"contentType":5399,"locale":29},{"sys":5396},{"type":12,"linkType":13,"id":14},{"sys":5398},{"id":21,"type":12,"linkType":22},{"sys":5400},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5402,"metaTitle":238,"metaDescription":239,"mainTitle":5403,"subtitle":258,"heroImage":5418,"ctaButton":281,"ctaLink":282},[237],{"data":5404,"content":5405,"nodeType":74},{},[5406,5412],{"data":5407,"content":5408,"nodeType":250},{},[5409],{"data":5410,"marks":5411,"value":249,"nodeType":82},{},[],{"data":5413,"content":5414,"nodeType":87},{},[5415],{"data":5416,"marks":5417,"value":257,"nodeType":82},{},[],{"metadata":5419,"sys":5422,"fields":5427},{"tags":5420,"concepts":5421},[],[],{"space":5423,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5425,"publishedVersion":62,"revision":44,"locale":29},{"sys":5424},{"type":12,"linkType":13,"id":14},{"sys":5426},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5428},{"url":273,"details":5429,"fileName":279,"contentType":280},{"size":275,"image":5430},{"width":277,"height":278},{"sys":5432,"fields":5435},{"id":5433,"createdAt":5434},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":5436,"slug":5437,"articleIntro":-1,"category":5438},"Compte 704 - Travaux","compte-704---travaux",[5439],{"metadata":5440,"sys":5443,"fields":5450},{"tags":5441,"concepts":5442},[],[],{"space":5444,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5446,"publishedVersion":228,"revision":62,"contentType":5448,"locale":29},{"sys":5445},{"type":12,"linkType":13,"id":14},{"sys":5447},{"id":21,"type":12,"linkType":22},{"sys":5449},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5451,"metaTitle":238,"metaDescription":239,"mainTitle":5452,"subtitle":258,"heroImage":5467,"ctaButton":281,"ctaLink":282},[237],{"data":5453,"content":5454,"nodeType":74},{},[5455,5461],{"data":5456,"content":5457,"nodeType":250},{},[5458],{"data":5459,"marks":5460,"value":249,"nodeType":82},{},[],{"data":5462,"content":5463,"nodeType":87},{},[5464],{"data":5465,"marks":5466,"value":257,"nodeType":82},{},[],{"metadata":5468,"sys":5471,"fields":5476},{"tags":5469,"concepts":5470},[],[],{"space":5472,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5474,"publishedVersion":62,"revision":44,"locale":29},{"sys":5473},{"type":12,"linkType":13,"id":14},{"sys":5475},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5477},{"url":273,"details":5478,"fileName":279,"contentType":280},{"size":275,"image":5479},{"width":277,"height":278},{"sys":5481,"fields":5484},{"id":5482,"createdAt":5483},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":5485,"slug":5486,"articleIntro":-1,"category":5487},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[5488],{"metadata":5489,"sys":5492,"fields":5499},{"tags":5490,"concepts":5491},[],[],{"space":5493,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5495,"publishedVersion":228,"revision":62,"contentType":5497,"locale":29},{"sys":5494},{"type":12,"linkType":13,"id":14},{"sys":5496},{"id":21,"type":12,"linkType":22},{"sys":5498},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5500,"metaTitle":238,"metaDescription":239,"mainTitle":5501,"subtitle":258,"heroImage":5516,"ctaButton":281,"ctaLink":282},[237],{"data":5502,"content":5503,"nodeType":74},{},[5504,5510],{"data":5505,"content":5506,"nodeType":250},{},[5507],{"data":5508,"marks":5509,"value":249,"nodeType":82},{},[],{"data":5511,"content":5512,"nodeType":87},{},[5513],{"data":5514,"marks":5515,"value":257,"nodeType":82},{},[],{"metadata":5517,"sys":5520,"fields":5525},{"tags":5518,"concepts":5519},[],[],{"space":5521,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5523,"publishedVersion":62,"revision":44,"locale":29},{"sys":5522},{"type":12,"linkType":13,"id":14},{"sys":5524},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5526},{"url":273,"details":5527,"fileName":279,"contentType":280},{"size":275,"image":5528},{"width":277,"height":278},{"sys":5530,"fields":5533},{"id":5531,"createdAt":5532},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":5534,"slug":5535,"articleIntro":5534,"category":5536},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[5537],{"metadata":5538,"sys":5541,"fields":5548},{"tags":5539,"concepts":5540},[],[],{"space":5542,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5544,"publishedVersion":228,"revision":62,"contentType":5546,"locale":29},{"sys":5543},{"type":12,"linkType":13,"id":14},{"sys":5545},{"id":21,"type":12,"linkType":22},{"sys":5547},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5549,"metaTitle":238,"metaDescription":239,"mainTitle":5550,"subtitle":258,"heroImage":5565,"ctaButton":281,"ctaLink":282},[237],{"data":5551,"content":5552,"nodeType":74},{},[5553,5559],{"data":5554,"content":5555,"nodeType":250},{},[5556],{"data":5557,"marks":5558,"value":249,"nodeType":82},{},[],{"data":5560,"content":5561,"nodeType":87},{},[5562],{"data":5563,"marks":5564,"value":257,"nodeType":82},{},[],{"metadata":5566,"sys":5569,"fields":5574},{"tags":5567,"concepts":5568},[],[],{"space":5570,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5572,"publishedVersion":62,"revision":44,"locale":29},{"sys":5571},{"type":12,"linkType":13,"id":14},{"sys":5573},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5575},{"url":273,"details":5576,"fileName":279,"contentType":280},{"size":275,"image":5577},{"width":277,"height":278},{"sys":5579,"fields":5582},{"id":5580,"createdAt":5581},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":5583,"slug":5584,"articleIntro":5583,"category":5585},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[5586],{"metadata":5587,"sys":5590,"fields":5597},{"tags":5588,"concepts":5589},[],[],{"space":5591,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5593,"publishedVersion":228,"revision":62,"contentType":5595,"locale":29},{"sys":5592},{"type":12,"linkType":13,"id":14},{"sys":5594},{"id":21,"type":12,"linkType":22},{"sys":5596},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5598,"metaTitle":238,"metaDescription":239,"mainTitle":5599,"subtitle":258,"heroImage":5614,"ctaButton":281,"ctaLink":282},[237],{"data":5600,"content":5601,"nodeType":74},{},[5602,5608],{"data":5603,"content":5604,"nodeType":250},{},[5605],{"data":5606,"marks":5607,"value":249,"nodeType":82},{},[],{"data":5609,"content":5610,"nodeType":87},{},[5611],{"data":5612,"marks":5613,"value":257,"nodeType":82},{},[],{"metadata":5615,"sys":5618,"fields":5623},{"tags":5616,"concepts":5617},[],[],{"space":5619,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5621,"publishedVersion":62,"revision":44,"locale":29},{"sys":5620},{"type":12,"linkType":13,"id":14},{"sys":5622},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5624},{"url":273,"details":5625,"fileName":279,"contentType":280},{"size":275,"image":5626},{"width":277,"height":278},{"sys":5628,"fields":5631},{"id":5629,"createdAt":5630},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":5632,"slug":5633,"articleIntro":5632,"category":5634},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[5635],{"metadata":5636,"sys":5639,"fields":5646},{"tags":5637,"concepts":5638},[],[],{"space":5640,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5642,"publishedVersion":228,"revision":62,"contentType":5644,"locale":29},{"sys":5641},{"type":12,"linkType":13,"id":14},{"sys":5643},{"id":21,"type":12,"linkType":22},{"sys":5645},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5647,"metaTitle":238,"metaDescription":239,"mainTitle":5648,"subtitle":258,"heroImage":5663,"ctaButton":281,"ctaLink":282},[237],{"data":5649,"content":5650,"nodeType":74},{},[5651,5657],{"data":5652,"content":5653,"nodeType":250},{},[5654],{"data":5655,"marks":5656,"value":249,"nodeType":82},{},[],{"data":5658,"content":5659,"nodeType":87},{},[5660],{"data":5661,"marks":5662,"value":257,"nodeType":82},{},[],{"metadata":5664,"sys":5667,"fields":5672},{"tags":5665,"concepts":5666},[],[],{"space":5668,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5670,"publishedVersion":62,"revision":44,"locale":29},{"sys":5669},{"type":12,"linkType":13,"id":14},{"sys":5671},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5673},{"url":273,"details":5674,"fileName":279,"contentType":280},{"size":275,"image":5675},{"width":277,"height":278},{"sys":5677,"fields":5680},{"id":5678,"createdAt":5679},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":5681,"slug":5682,"articleIntro":-1,"category":5683},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[5684],{"metadata":5685,"sys":5688,"fields":5695},{"tags":5686,"concepts":5687},[],[],{"space":5689,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5691,"publishedVersion":228,"revision":62,"contentType":5693,"locale":29},{"sys":5690},{"type":12,"linkType":13,"id":14},{"sys":5692},{"id":21,"type":12,"linkType":22},{"sys":5694},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5696,"metaTitle":238,"metaDescription":239,"mainTitle":5697,"subtitle":258,"heroImage":5712,"ctaButton":281,"ctaLink":282},[237],{"data":5698,"content":5699,"nodeType":74},{},[5700,5706],{"data":5701,"content":5702,"nodeType":250},{},[5703],{"data":5704,"marks":5705,"value":249,"nodeType":82},{},[],{"data":5707,"content":5708,"nodeType":87},{},[5709],{"data":5710,"marks":5711,"value":257,"nodeType":82},{},[],{"metadata":5713,"sys":5716,"fields":5721},{"tags":5714,"concepts":5715},[],[],{"space":5717,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5719,"publishedVersion":62,"revision":44,"locale":29},{"sys":5718},{"type":12,"linkType":13,"id":14},{"sys":5720},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5722},{"url":273,"details":5723,"fileName":279,"contentType":280},{"size":275,"image":5724},{"width":277,"height":278},{"sys":5726,"fields":5729},{"id":5727,"createdAt":5728},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":5730,"slug":5731,"articleIntro":5730,"category":5732},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[5733],{"metadata":5734,"sys":5737,"fields":5744},{"tags":5735,"concepts":5736},[],[],{"space":5738,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5740,"publishedVersion":228,"revision":62,"contentType":5742,"locale":29},{"sys":5739},{"type":12,"linkType":13,"id":14},{"sys":5741},{"id":21,"type":12,"linkType":22},{"sys":5743},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5745,"metaTitle":238,"metaDescription":239,"mainTitle":5746,"subtitle":258,"heroImage":5761,"ctaButton":281,"ctaLink":282},[237],{"data":5747,"content":5748,"nodeType":74},{},[5749,5755],{"data":5750,"content":5751,"nodeType":250},{},[5752],{"data":5753,"marks":5754,"value":249,"nodeType":82},{},[],{"data":5756,"content":5757,"nodeType":87},{},[5758],{"data":5759,"marks":5760,"value":257,"nodeType":82},{},[],{"metadata":5762,"sys":5765,"fields":5770},{"tags":5763,"concepts":5764},[],[],{"space":5766,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5768,"publishedVersion":62,"revision":44,"locale":29},{"sys":5767},{"type":12,"linkType":13,"id":14},{"sys":5769},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5771},{"url":273,"details":5772,"fileName":279,"contentType":280},{"size":275,"image":5773},{"width":277,"height":278},{"sys":5775,"fields":5778},{"id":5776,"createdAt":5777},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":5779,"slug":5780,"articleIntro":5779,"category":5781},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[5782],{"metadata":5783,"sys":5786,"fields":5793},{"tags":5784,"concepts":5785},[],[],{"space":5787,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5789,"publishedVersion":228,"revision":62,"contentType":5791,"locale":29},{"sys":5788},{"type":12,"linkType":13,"id":14},{"sys":5790},{"id":21,"type":12,"linkType":22},{"sys":5792},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5794,"metaTitle":238,"metaDescription":239,"mainTitle":5795,"subtitle":258,"heroImage":5810,"ctaButton":281,"ctaLink":282},[237],{"data":5796,"content":5797,"nodeType":74},{},[5798,5804],{"data":5799,"content":5800,"nodeType":250},{},[5801],{"data":5802,"marks":5803,"value":249,"nodeType":82},{},[],{"data":5805,"content":5806,"nodeType":87},{},[5807],{"data":5808,"marks":5809,"value":257,"nodeType":82},{},[],{"metadata":5811,"sys":5814,"fields":5819},{"tags":5812,"concepts":5813},[],[],{"space":5815,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5817,"publishedVersion":62,"revision":44,"locale":29},{"sys":5816},{"type":12,"linkType":13,"id":14},{"sys":5818},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5820},{"url":273,"details":5821,"fileName":279,"contentType":280},{"size":275,"image":5822},{"width":277,"height":278},{"sys":5824,"fields":5827},{"id":5825,"createdAt":5826},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":5828,"slug":5829,"articleIntro":5828,"category":5830},"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",[5831],{"metadata":5832,"sys":5835,"fields":5842},{"tags":5833,"concepts":5834},[],[],{"space":5836,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5838,"publishedVersion":228,"revision":62,"contentType":5840,"locale":29},{"sys":5837},{"type":12,"linkType":13,"id":14},{"sys":5839},{"id":21,"type":12,"linkType":22},{"sys":5841},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5843,"metaTitle":238,"metaDescription":239,"mainTitle":5844,"subtitle":258,"heroImage":5859,"ctaButton":281,"ctaLink":282},[237],{"data":5845,"content":5846,"nodeType":74},{},[5847,5853],{"data":5848,"content":5849,"nodeType":250},{},[5850],{"data":5851,"marks":5852,"value":249,"nodeType":82},{},[],{"data":5854,"content":5855,"nodeType":87},{},[5856],{"data":5857,"marks":5858,"value":257,"nodeType":82},{},[],{"metadata":5860,"sys":5863,"fields":5868},{"tags":5861,"concepts":5862},[],[],{"space":5864,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5866,"publishedVersion":62,"revision":44,"locale":29},{"sys":5865},{"type":12,"linkType":13,"id":14},{"sys":5867},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5869},{"url":273,"details":5870,"fileName":279,"contentType":280},{"size":275,"image":5871},{"width":277,"height":278},{"sys":5873,"fields":5876},{"id":5874,"createdAt":5875},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":5877,"slug":5878,"articleIntro":5877,"category":5879},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[5880],{"metadata":5881,"sys":5884,"fields":5891},{"tags":5882,"concepts":5883},[],[],{"space":5885,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5887,"publishedVersion":228,"revision":62,"contentType":5889,"locale":29},{"sys":5886},{"type":12,"linkType":13,"id":14},{"sys":5888},{"id":21,"type":12,"linkType":22},{"sys":5890},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5892,"metaTitle":238,"metaDescription":239,"mainTitle":5893,"subtitle":258,"heroImage":5908,"ctaButton":281,"ctaLink":282},[237],{"data":5894,"content":5895,"nodeType":74},{},[5896,5902],{"data":5897,"content":5898,"nodeType":250},{},[5899],{"data":5900,"marks":5901,"value":249,"nodeType":82},{},[],{"data":5903,"content":5904,"nodeType":87},{},[5905],{"data":5906,"marks":5907,"value":257,"nodeType":82},{},[],{"metadata":5909,"sys":5912,"fields":5917},{"tags":5910,"concepts":5911},[],[],{"space":5913,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5915,"publishedVersion":62,"revision":44,"locale":29},{"sys":5914},{"type":12,"linkType":13,"id":14},{"sys":5916},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5918},{"url":273,"details":5919,"fileName":279,"contentType":280},{"size":275,"image":5920},{"width":277,"height":278},{"sys":5922,"fields":5925},{"id":5923,"createdAt":5924},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":5926,"slug":5927,"articleIntro":5926,"category":5928},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[5929],{"metadata":5930,"sys":5933,"fields":5940},{"tags":5931,"concepts":5932},[],[],{"space":5934,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5936,"publishedVersion":228,"revision":62,"contentType":5938,"locale":29},{"sys":5935},{"type":12,"linkType":13,"id":14},{"sys":5937},{"id":21,"type":12,"linkType":22},{"sys":5939},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5941,"metaTitle":238,"metaDescription":239,"mainTitle":5942,"subtitle":258,"heroImage":5957,"ctaButton":281,"ctaLink":282},[237],{"data":5943,"content":5944,"nodeType":74},{},[5945,5951],{"data":5946,"content":5947,"nodeType":250},{},[5948],{"data":5949,"marks":5950,"value":249,"nodeType":82},{},[],{"data":5952,"content":5953,"nodeType":87},{},[5954],{"data":5955,"marks":5956,"value":257,"nodeType":82},{},[],{"metadata":5958,"sys":5961,"fields":5966},{"tags":5959,"concepts":5960},[],[],{"space":5962,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5964,"publishedVersion":62,"revision":44,"locale":29},{"sys":5963},{"type":12,"linkType":13,"id":14},{"sys":5965},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5967},{"url":273,"details":5968,"fileName":279,"contentType":280},{"size":275,"image":5969},{"width":277,"height":278},{"sys":5971,"fields":5974},{"id":5972,"createdAt":5973},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":5975,"slug":5976,"articleIntro":5975,"category":5977},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[5978],{"metadata":5979,"sys":5982,"fields":5989},{"tags":5980,"concepts":5981},[],[],{"space":5983,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5985,"publishedVersion":228,"revision":62,"contentType":5987,"locale":29},{"sys":5984},{"type":12,"linkType":13,"id":14},{"sys":5986},{"id":21,"type":12,"linkType":22},{"sys":5988},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5990,"metaTitle":238,"metaDescription":239,"mainTitle":5991,"subtitle":258,"heroImage":6006,"ctaButton":281,"ctaLink":282},[237],{"data":5992,"content":5993,"nodeType":74},{},[5994,6000],{"data":5995,"content":5996,"nodeType":250},{},[5997],{"data":5998,"marks":5999,"value":249,"nodeType":82},{},[],{"data":6001,"content":6002,"nodeType":87},{},[6003],{"data":6004,"marks":6005,"value":257,"nodeType":82},{},[],{"metadata":6007,"sys":6010,"fields":6015},{"tags":6008,"concepts":6009},[],[],{"space":6011,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6013,"publishedVersion":62,"revision":44,"locale":29},{"sys":6012},{"type":12,"linkType":13,"id":14},{"sys":6014},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6016},{"url":273,"details":6017,"fileName":279,"contentType":280},{"size":275,"image":6018},{"width":277,"height":278},{"sys":6020,"fields":6023},{"id":6021,"createdAt":6022},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":6024,"slug":6025,"articleIntro":6024,"category":6026},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[6027],{"metadata":6028,"sys":6031,"fields":6038},{"tags":6029,"concepts":6030},[],[],{"space":6032,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6034,"publishedVersion":228,"revision":62,"contentType":6036,"locale":29},{"sys":6033},{"type":12,"linkType":13,"id":14},{"sys":6035},{"id":21,"type":12,"linkType":22},{"sys":6037},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6039,"metaTitle":238,"metaDescription":239,"mainTitle":6040,"subtitle":258,"heroImage":6055,"ctaButton":281,"ctaLink":282},[237],{"data":6041,"content":6042,"nodeType":74},{},[6043,6049],{"data":6044,"content":6045,"nodeType":250},{},[6046],{"data":6047,"marks":6048,"value":249,"nodeType":82},{},[],{"data":6050,"content":6051,"nodeType":87},{},[6052],{"data":6053,"marks":6054,"value":257,"nodeType":82},{},[],{"metadata":6056,"sys":6059,"fields":6064},{"tags":6057,"concepts":6058},[],[],{"space":6060,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6062,"publishedVersion":62,"revision":44,"locale":29},{"sys":6061},{"type":12,"linkType":13,"id":14},{"sys":6063},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6065},{"url":273,"details":6066,"fileName":279,"contentType":280},{"size":275,"image":6067},{"width":277,"height":278},{"sys":6069,"fields":6072},{"id":6070,"createdAt":6071},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":6073,"slug":6074,"articleIntro":6073,"category":6075},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[6076],{"metadata":6077,"sys":6080,"fields":6087},{"tags":6078,"concepts":6079},[],[],{"space":6081,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6083,"publishedVersion":228,"revision":62,"contentType":6085,"locale":29},{"sys":6082},{"type":12,"linkType":13,"id":14},{"sys":6084},{"id":21,"type":12,"linkType":22},{"sys":6086},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6088,"metaTitle":238,"metaDescription":239,"mainTitle":6089,"subtitle":258,"heroImage":6104,"ctaButton":281,"ctaLink":282},[237],{"data":6090,"content":6091,"nodeType":74},{},[6092,6098],{"data":6093,"content":6094,"nodeType":250},{},[6095],{"data":6096,"marks":6097,"value":249,"nodeType":82},{},[],{"data":6099,"content":6100,"nodeType":87},{},[6101],{"data":6102,"marks":6103,"value":257,"nodeType":82},{},[],{"metadata":6105,"sys":6108,"fields":6113},{"tags":6106,"concepts":6107},[],[],{"space":6109,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6111,"publishedVersion":62,"revision":44,"locale":29},{"sys":6110},{"type":12,"linkType":13,"id":14},{"sys":6112},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6114},{"url":273,"details":6115,"fileName":279,"contentType":280},{"size":275,"image":6116},{"width":277,"height":278},{"sys":6118,"fields":6121},{"id":6119,"createdAt":6120},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":6122,"slug":6123,"articleIntro":-1,"category":6124},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[6125],{"metadata":6126,"sys":6129,"fields":6136},{"tags":6127,"concepts":6128},[],[],{"space":6130,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6132,"publishedVersion":228,"revision":62,"contentType":6134,"locale":29},{"sys":6131},{"type":12,"linkType":13,"id":14},{"sys":6133},{"id":21,"type":12,"linkType":22},{"sys":6135},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6137,"metaTitle":238,"metaDescription":239,"mainTitle":6138,"subtitle":258,"heroImage":6153,"ctaButton":281,"ctaLink":282},[237],{"data":6139,"content":6140,"nodeType":74},{},[6141,6147],{"data":6142,"content":6143,"nodeType":250},{},[6144],{"data":6145,"marks":6146,"value":249,"nodeType":82},{},[],{"data":6148,"content":6149,"nodeType":87},{},[6150],{"data":6151,"marks":6152,"value":257,"nodeType":82},{},[],{"metadata":6154,"sys":6157,"fields":6162},{"tags":6155,"concepts":6156},[],[],{"space":6158,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6160,"publishedVersion":62,"revision":44,"locale":29},{"sys":6159},{"type":12,"linkType":13,"id":14},{"sys":6161},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6163},{"url":273,"details":6164,"fileName":279,"contentType":280},{"size":275,"image":6165},{"width":277,"height":278},{"sys":6167,"fields":6170},{"id":6168,"createdAt":6169},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":6171,"slug":6172,"articleIntro":6171,"category":6173},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[6174],{"metadata":6175,"sys":6178,"fields":6185},{"tags":6176,"concepts":6177},[],[],{"space":6179,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6181,"publishedVersion":228,"revision":62,"contentType":6183,"locale":29},{"sys":6180},{"type":12,"linkType":13,"id":14},{"sys":6182},{"id":21,"type":12,"linkType":22},{"sys":6184},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6186,"metaTitle":238,"metaDescription":239,"mainTitle":6187,"subtitle":258,"heroImage":6202,"ctaButton":281,"ctaLink":282},[237],{"data":6188,"content":6189,"nodeType":74},{},[6190,6196],{"data":6191,"content":6192,"nodeType":250},{},[6193],{"data":6194,"marks":6195,"value":249,"nodeType":82},{},[],{"data":6197,"content":6198,"nodeType":87},{},[6199],{"data":6200,"marks":6201,"value":257,"nodeType":82},{},[],{"metadata":6203,"sys":6206,"fields":6211},{"tags":6204,"concepts":6205},[],[],{"space":6207,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6209,"publishedVersion":62,"revision":44,"locale":29},{"sys":6208},{"type":12,"linkType":13,"id":14},{"sys":6210},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6212},{"url":273,"details":6213,"fileName":279,"contentType":280},{"size":275,"image":6214},{"width":277,"height":278},{"sys":6216,"fields":6219},{"id":6217,"createdAt":6218},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":6220,"slug":6221,"articleIntro":6220,"category":6222},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[6223],{"metadata":6224,"sys":6227,"fields":6234},{"tags":6225,"concepts":6226},[],[],{"space":6228,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6230,"publishedVersion":228,"revision":62,"contentType":6232,"locale":29},{"sys":6229},{"type":12,"linkType":13,"id":14},{"sys":6231},{"id":21,"type":12,"linkType":22},{"sys":6233},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6235,"metaTitle":238,"metaDescription":239,"mainTitle":6236,"subtitle":258,"heroImage":6251,"ctaButton":281,"ctaLink":282},[237],{"data":6237,"content":6238,"nodeType":74},{},[6239,6245],{"data":6240,"content":6241,"nodeType":250},{},[6242],{"data":6243,"marks":6244,"value":249,"nodeType":82},{},[],{"data":6246,"content":6247,"nodeType":87},{},[6248],{"data":6249,"marks":6250,"value":257,"nodeType":82},{},[],{"metadata":6252,"sys":6255,"fields":6260},{"tags":6253,"concepts":6254},[],[],{"space":6256,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6258,"publishedVersion":62,"revision":44,"locale":29},{"sys":6257},{"type":12,"linkType":13,"id":14},{"sys":6259},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6261},{"url":273,"details":6262,"fileName":279,"contentType":280},{"size":275,"image":6263},{"width":277,"height":278},{"sys":6265,"fields":6268},{"id":6266,"createdAt":6267},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":6269,"slug":6270,"articleIntro":6269,"category":6271},"Compte 503 - Actions","compte-503-actions",[6272],{"metadata":6273,"sys":6276,"fields":6283},{"tags":6274,"concepts":6275},[],[],{"space":6277,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6279,"publishedVersion":228,"revision":62,"contentType":6281,"locale":29},{"sys":6278},{"type":12,"linkType":13,"id":14},{"sys":6280},{"id":21,"type":12,"linkType":22},{"sys":6282},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6284,"metaTitle":238,"metaDescription":239,"mainTitle":6285,"subtitle":258,"heroImage":6300,"ctaButton":281,"ctaLink":282},[237],{"data":6286,"content":6287,"nodeType":74},{},[6288,6294],{"data":6289,"content":6290,"nodeType":250},{},[6291],{"data":6292,"marks":6293,"value":249,"nodeType":82},{},[],{"data":6295,"content":6296,"nodeType":87},{},[6297],{"data":6298,"marks":6299,"value":257,"nodeType":82},{},[],{"metadata":6301,"sys":6304,"fields":6309},{"tags":6302,"concepts":6303},[],[],{"space":6305,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6307,"publishedVersion":62,"revision":44,"locale":29},{"sys":6306},{"type":12,"linkType":13,"id":14},{"sys":6308},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6310},{"url":273,"details":6311,"fileName":279,"contentType":280},{"size":275,"image":6312},{"width":277,"height":278},{"sys":6314,"fields":6317},{"id":6315,"createdAt":6316},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":6318,"slug":6319,"articleIntro":6318,"category":6320},"Compte 2131 - Bâtiments","compte-2131-batiments",[6321],{"metadata":6322,"sys":6325,"fields":6332},{"tags":6323,"concepts":6324},[],[],{"space":6326,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6328,"publishedVersion":228,"revision":62,"contentType":6330,"locale":29},{"sys":6327},{"type":12,"linkType":13,"id":14},{"sys":6329},{"id":21,"type":12,"linkType":22},{"sys":6331},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6333,"metaTitle":238,"metaDescription":239,"mainTitle":6334,"subtitle":258,"heroImage":6349,"ctaButton":281,"ctaLink":282},[237],{"data":6335,"content":6336,"nodeType":74},{},[6337,6343],{"data":6338,"content":6339,"nodeType":250},{},[6340],{"data":6341,"marks":6342,"value":249,"nodeType":82},{},[],{"data":6344,"content":6345,"nodeType":87},{},[6346],{"data":6347,"marks":6348,"value":257,"nodeType":82},{},[],{"metadata":6350,"sys":6353,"fields":6358},{"tags":6351,"concepts":6352},[],[],{"space":6354,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6356,"publishedVersion":62,"revision":44,"locale":29},{"sys":6355},{"type":12,"linkType":13,"id":14},{"sys":6357},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6359},{"url":273,"details":6360,"fileName":279,"contentType":280},{"size":275,"image":6361},{"width":277,"height":278},{"sys":6363,"fields":6366},{"id":6364,"createdAt":6365},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":6367,"slug":6368,"articleIntro":6367,"category":6369},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[6370],{"metadata":6371,"sys":6374,"fields":6381},{"tags":6372,"concepts":6373},[],[],{"space":6375,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6377,"publishedVersion":228,"revision":62,"contentType":6379,"locale":29},{"sys":6376},{"type":12,"linkType":13,"id":14},{"sys":6378},{"id":21,"type":12,"linkType":22},{"sys":6380},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6382,"metaTitle":238,"metaDescription":239,"mainTitle":6383,"subtitle":258,"heroImage":6398,"ctaButton":281,"ctaLink":282},[237],{"data":6384,"content":6385,"nodeType":74},{},[6386,6392],{"data":6387,"content":6388,"nodeType":250},{},[6389],{"data":6390,"marks":6391,"value":249,"nodeType":82},{},[],{"data":6393,"content":6394,"nodeType":87},{},[6395],{"data":6396,"marks":6397,"value":257,"nodeType":82},{},[],{"metadata":6399,"sys":6402,"fields":6407},{"tags":6400,"concepts":6401},[],[],{"space":6403,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6405,"publishedVersion":62,"revision":44,"locale":29},{"sys":6404},{"type":12,"linkType":13,"id":14},{"sys":6406},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6408},{"url":273,"details":6409,"fileName":279,"contentType":280},{"size":275,"image":6410},{"width":277,"height":278},{"sys":6412,"fields":6415},{"id":6413,"createdAt":6414},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":6416,"slug":6417,"articleIntro":6416,"category":6418},"2748 - Autres prêts","compte-2748-autres-prets",[6419],{"metadata":6420,"sys":6423,"fields":6430},{"tags":6421,"concepts":6422},[],[],{"space":6424,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6426,"publishedVersion":228,"revision":62,"contentType":6428,"locale":29},{"sys":6425},{"type":12,"linkType":13,"id":14},{"sys":6427},{"id":21,"type":12,"linkType":22},{"sys":6429},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6431,"metaTitle":238,"metaDescription":239,"mainTitle":6432,"subtitle":258,"heroImage":6447,"ctaButton":281,"ctaLink":282},[237],{"data":6433,"content":6434,"nodeType":74},{},[6435,6441],{"data":6436,"content":6437,"nodeType":250},{},[6438],{"data":6439,"marks":6440,"value":249,"nodeType":82},{},[],{"data":6442,"content":6443,"nodeType":87},{},[6444],{"data":6445,"marks":6446,"value":257,"nodeType":82},{},[],{"metadata":6448,"sys":6451,"fields":6456},{"tags":6449,"concepts":6450},[],[],{"space":6452,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6454,"publishedVersion":62,"revision":44,"locale":29},{"sys":6453},{"type":12,"linkType":13,"id":14},{"sys":6455},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6457},{"url":273,"details":6458,"fileName":279,"contentType":280},{"size":275,"image":6459},{"width":277,"height":278},{"sys":6461,"fields":6464},{"id":6462,"createdAt":6463},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":6465,"slug":6466,"articleIntro":6465,"category":6467},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[6468],{"metadata":6469,"sys":6472,"fields":6479},{"tags":6470,"concepts":6471},[],[],{"space":6473,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6475,"publishedVersion":228,"revision":62,"contentType":6477,"locale":29},{"sys":6474},{"type":12,"linkType":13,"id":14},{"sys":6476},{"id":21,"type":12,"linkType":22},{"sys":6478},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6480,"metaTitle":238,"metaDescription":239,"mainTitle":6481,"subtitle":258,"heroImage":6496,"ctaButton":281,"ctaLink":282},[237],{"data":6482,"content":6483,"nodeType":74},{},[6484,6490],{"data":6485,"content":6486,"nodeType":250},{},[6487],{"data":6488,"marks":6489,"value":249,"nodeType":82},{},[],{"data":6491,"content":6492,"nodeType":87},{},[6493],{"data":6494,"marks":6495,"value":257,"nodeType":82},{},[],{"metadata":6497,"sys":6500,"fields":6505},{"tags":6498,"concepts":6499},[],[],{"space":6501,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6503,"publishedVersion":62,"revision":44,"locale":29},{"sys":6502},{"type":12,"linkType":13,"id":14},{"sys":6504},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6506},{"url":273,"details":6507,"fileName":279,"contentType":280},{"size":275,"image":6508},{"width":277,"height":278},{"sys":6510,"fields":6513},{"id":6511,"createdAt":6512},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":6514,"slug":6515,"articleIntro":-1,"category":6516},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[6517],{"metadata":6518,"sys":6521,"fields":6528},{"tags":6519,"concepts":6520},[],[],{"space":6522,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6524,"publishedVersion":228,"revision":62,"contentType":6526,"locale":29},{"sys":6523},{"type":12,"linkType":13,"id":14},{"sys":6525},{"id":21,"type":12,"linkType":22},{"sys":6527},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6529,"metaTitle":238,"metaDescription":239,"mainTitle":6530,"subtitle":258,"heroImage":6545,"ctaButton":281,"ctaLink":282},[237],{"data":6531,"content":6532,"nodeType":74},{},[6533,6539],{"data":6534,"content":6535,"nodeType":250},{},[6536],{"data":6537,"marks":6538,"value":249,"nodeType":82},{},[],{"data":6540,"content":6541,"nodeType":87},{},[6542],{"data":6543,"marks":6544,"value":257,"nodeType":82},{},[],{"metadata":6546,"sys":6549,"fields":6554},{"tags":6547,"concepts":6548},[],[],{"space":6550,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6552,"publishedVersion":62,"revision":44,"locale":29},{"sys":6551},{"type":12,"linkType":13,"id":14},{"sys":6553},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6555},{"url":273,"details":6556,"fileName":279,"contentType":280},{"size":275,"image":6557},{"width":277,"height":278},{"sys":6559,"fields":6562},{"id":6560,"createdAt":6561},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":6563,"slug":6564,"articleIntro":6563,"category":6565},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[6566],{"metadata":6567,"sys":6570,"fields":6577},{"tags":6568,"concepts":6569},[],[],{"space":6571,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6573,"publishedVersion":228,"revision":62,"contentType":6575,"locale":29},{"sys":6572},{"type":12,"linkType":13,"id":14},{"sys":6574},{"id":21,"type":12,"linkType":22},{"sys":6576},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6578,"metaTitle":238,"metaDescription":239,"mainTitle":6579,"subtitle":258,"heroImage":6594,"ctaButton":281,"ctaLink":282},[237],{"data":6580,"content":6581,"nodeType":74},{},[6582,6588],{"data":6583,"content":6584,"nodeType":250},{},[6585],{"data":6586,"marks":6587,"value":249,"nodeType":82},{},[],{"data":6589,"content":6590,"nodeType":87},{},[6591],{"data":6592,"marks":6593,"value":257,"nodeType":82},{},[],{"metadata":6595,"sys":6598,"fields":6603},{"tags":6596,"concepts":6597},[],[],{"space":6599,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6601,"publishedVersion":62,"revision":44,"locale":29},{"sys":6600},{"type":12,"linkType":13,"id":14},{"sys":6602},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6604},{"url":273,"details":6605,"fileName":279,"contentType":280},{"size":275,"image":6606},{"width":277,"height":278},{"sys":6608,"fields":6611},{"id":6609,"createdAt":6610},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":6612,"slug":6613,"articleIntro":6614,"category":6615},"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.",[6616],{"metadata":6617,"sys":6620,"fields":6627},{"tags":6618,"concepts":6619},[],[],{"space":6621,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6623,"publishedVersion":228,"revision":62,"contentType":6625,"locale":29},{"sys":6622},{"type":12,"linkType":13,"id":14},{"sys":6624},{"id":21,"type":12,"linkType":22},{"sys":6626},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6628,"metaTitle":238,"metaDescription":239,"mainTitle":6629,"subtitle":258,"heroImage":6644,"ctaButton":281,"ctaLink":282},[237],{"data":6630,"content":6631,"nodeType":74},{},[6632,6638],{"data":6633,"content":6634,"nodeType":250},{},[6635],{"data":6636,"marks":6637,"value":249,"nodeType":82},{},[],{"data":6639,"content":6640,"nodeType":87},{},[6641],{"data":6642,"marks":6643,"value":257,"nodeType":82},{},[],{"metadata":6645,"sys":6648,"fields":6653},{"tags":6646,"concepts":6647},[],[],{"space":6649,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6651,"publishedVersion":62,"revision":44,"locale":29},{"sys":6650},{"type":12,"linkType":13,"id":14},{"sys":6652},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6654},{"url":273,"details":6655,"fileName":279,"contentType":280},{"size":275,"image":6656},{"width":277,"height":278},{"sys":6658,"fields":6661},{"id":6659,"createdAt":6660},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":6662,"slug":6663,"articleIntro":6662,"category":6664},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[6665],{"metadata":6666,"sys":6669,"fields":6676},{"tags":6667,"concepts":6668},[],[],{"space":6670,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6672,"publishedVersion":228,"revision":62,"contentType":6674,"locale":29},{"sys":6671},{"type":12,"linkType":13,"id":14},{"sys":6673},{"id":21,"type":12,"linkType":22},{"sys":6675},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6677,"metaTitle":238,"metaDescription":239,"mainTitle":6678,"subtitle":258,"heroImage":6693,"ctaButton":281,"ctaLink":282},[237],{"data":6679,"content":6680,"nodeType":74},{},[6681,6687],{"data":6682,"content":6683,"nodeType":250},{},[6684],{"data":6685,"marks":6686,"value":249,"nodeType":82},{},[],{"data":6688,"content":6689,"nodeType":87},{},[6690],{"data":6691,"marks":6692,"value":257,"nodeType":82},{},[],{"metadata":6694,"sys":6697,"fields":6702},{"tags":6695,"concepts":6696},[],[],{"space":6698,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6700,"publishedVersion":62,"revision":44,"locale":29},{"sys":6699},{"type":12,"linkType":13,"id":14},{"sys":6701},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6703},{"url":273,"details":6704,"fileName":279,"contentType":280},{"size":275,"image":6705},{"width":277,"height":278},{"sys":6707,"fields":6710},{"id":6708,"createdAt":6709},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":6711,"slug":6712,"articleIntro":6711,"category":6713},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[6714],{"metadata":6715,"sys":6718,"fields":6725},{"tags":6716,"concepts":6717},[],[],{"space":6719,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6721,"publishedVersion":228,"revision":62,"contentType":6723,"locale":29},{"sys":6720},{"type":12,"linkType":13,"id":14},{"sys":6722},{"id":21,"type":12,"linkType":22},{"sys":6724},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6726,"metaTitle":238,"metaDescription":239,"mainTitle":6727,"subtitle":258,"heroImage":6742,"ctaButton":281,"ctaLink":282},[237],{"data":6728,"content":6729,"nodeType":74},{},[6730,6736],{"data":6731,"content":6732,"nodeType":250},{},[6733],{"data":6734,"marks":6735,"value":249,"nodeType":82},{},[],{"data":6737,"content":6738,"nodeType":87},{},[6739],{"data":6740,"marks":6741,"value":257,"nodeType":82},{},[],{"metadata":6743,"sys":6746,"fields":6751},{"tags":6744,"concepts":6745},[],[],{"space":6747,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6749,"publishedVersion":62,"revision":44,"locale":29},{"sys":6748},{"type":12,"linkType":13,"id":14},{"sys":6750},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6752},{"url":273,"details":6753,"fileName":279,"contentType":280},{"size":275,"image":6754},{"width":277,"height":278},{"sys":6756,"fields":6759},{"id":6757,"createdAt":6758},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":6760,"slug":6761,"articleIntro":6760,"category":6762},"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",[6763],{"metadata":6764,"sys":6767,"fields":6774},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6770,"publishedVersion":228,"revision":62,"contentType":6772,"locale":29},{"sys":6769},{"type":12,"linkType":13,"id":14},{"sys":6771},{"id":21,"type":12,"linkType":22},{"sys":6773},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6775,"metaTitle":238,"metaDescription":239,"mainTitle":6776,"subtitle":258,"heroImage":6791,"ctaButton":281,"ctaLink":282},[237],{"data":6777,"content":6778,"nodeType":74},{},[6779,6785],{"data":6780,"content":6781,"nodeType":250},{},[6782],{"data":6783,"marks":6784,"value":249,"nodeType":82},{},[],{"data":6786,"content":6787,"nodeType":87},{},[6788],{"data":6789,"marks":6790,"value":257,"nodeType":82},{},[],{"metadata":6792,"sys":6795,"fields":6800},{"tags":6793,"concepts":6794},[],[],{"space":6796,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6798,"publishedVersion":62,"revision":44,"locale":29},{"sys":6797},{"type":12,"linkType":13,"id":14},{"sys":6799},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6801},{"url":273,"details":6802,"fileName":279,"contentType":280},{"size":275,"image":6803},{"width":277,"height":278},{"sys":6805,"fields":6808},{"id":6806,"createdAt":6807},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":6809,"slug":6810,"articleIntro":6809,"category":6811},"Compte 101 - Capital","compte-101-capital",[6812],{"metadata":6813,"sys":6816,"fields":6823},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6819,"publishedVersion":228,"revision":62,"contentType":6821,"locale":29},{"sys":6818},{"type":12,"linkType":13,"id":14},{"sys":6820},{"id":21,"type":12,"linkType":22},{"sys":6822},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6824,"metaTitle":238,"metaDescription":239,"mainTitle":6825,"subtitle":258,"heroImage":6840,"ctaButton":281,"ctaLink":282},[237],{"data":6826,"content":6827,"nodeType":74},{},[6828,6834],{"data":6829,"content":6830,"nodeType":250},{},[6831],{"data":6832,"marks":6833,"value":249,"nodeType":82},{},[],{"data":6835,"content":6836,"nodeType":87},{},[6837],{"data":6838,"marks":6839,"value":257,"nodeType":82},{},[],{"metadata":6841,"sys":6844,"fields":6849},{"tags":6842,"concepts":6843},[],[],{"space":6845,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6847,"publishedVersion":62,"revision":44,"locale":29},{"sys":6846},{"type":12,"linkType":13,"id":14},{"sys":6848},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6850},{"url":273,"details":6851,"fileName":279,"contentType":280},{"size":275,"image":6852},{"width":277,"height":278},{"sys":6854,"fields":6857},{"id":6855,"createdAt":6856},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":6858,"slug":6859,"articleIntro":6858,"category":6860},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[6861],{"metadata":6862,"sys":6865,"fields":6872},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6868,"publishedVersion":228,"revision":62,"contentType":6870,"locale":29},{"sys":6867},{"type":12,"linkType":13,"id":14},{"sys":6869},{"id":21,"type":12,"linkType":22},{"sys":6871},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6873,"metaTitle":238,"metaDescription":239,"mainTitle":6874,"subtitle":258,"heroImage":6889,"ctaButton":281,"ctaLink":282},[237],{"data":6875,"content":6876,"nodeType":74},{},[6877,6883],{"data":6878,"content":6879,"nodeType":250},{},[6880],{"data":6881,"marks":6882,"value":249,"nodeType":82},{},[],{"data":6884,"content":6885,"nodeType":87},{},[6886],{"data":6887,"marks":6888,"value":257,"nodeType":82},{},[],{"metadata":6890,"sys":6893,"fields":6898},{"tags":6891,"concepts":6892},[],[],{"space":6894,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6896,"publishedVersion":62,"revision":44,"locale":29},{"sys":6895},{"type":12,"linkType":13,"id":14},{"sys":6897},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6899},{"url":273,"details":6900,"fileName":279,"contentType":280},{"size":275,"image":6901},{"width":277,"height":278},{"sys":6903,"fields":6906},{"id":6904,"createdAt":6905},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":6907,"slug":6908,"articleIntro":6907,"category":6909},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[6910],{"metadata":6911,"sys":6914,"fields":6921},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6917,"publishedVersion":228,"revision":62,"contentType":6919,"locale":29},{"sys":6916},{"type":12,"linkType":13,"id":14},{"sys":6918},{"id":21,"type":12,"linkType":22},{"sys":6920},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6922,"metaTitle":238,"metaDescription":239,"mainTitle":6923,"subtitle":258,"heroImage":6938,"ctaButton":281,"ctaLink":282},[237],{"data":6924,"content":6925,"nodeType":74},{},[6926,6932],{"data":6927,"content":6928,"nodeType":250},{},[6929],{"data":6930,"marks":6931,"value":249,"nodeType":82},{},[],{"data":6933,"content":6934,"nodeType":87},{},[6935],{"data":6936,"marks":6937,"value":257,"nodeType":82},{},[],{"metadata":6939,"sys":6942,"fields":6947},{"tags":6940,"concepts":6941},[],[],{"space":6943,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6945,"publishedVersion":62,"revision":44,"locale":29},{"sys":6944},{"type":12,"linkType":13,"id":14},{"sys":6946},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6948},{"url":273,"details":6949,"fileName":279,"contentType":280},{"size":275,"image":6950},{"width":277,"height":278},{"sys":6952,"fields":6955},{"id":6953,"createdAt":6954},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":6956,"slug":6957,"articleIntro":6956,"category":6958},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[6959],{"metadata":6960,"sys":6963,"fields":6970},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6966,"publishedVersion":228,"revision":62,"contentType":6968,"locale":29},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":21,"type":12,"linkType":22},{"sys":6969},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6971,"metaTitle":238,"metaDescription":239,"mainTitle":6972,"subtitle":258,"heroImage":6987,"ctaButton":281,"ctaLink":282},[237],{"data":6973,"content":6974,"nodeType":74},{},[6975,6981],{"data":6976,"content":6977,"nodeType":250},{},[6978],{"data":6979,"marks":6980,"value":249,"nodeType":82},{},[],{"data":6982,"content":6983,"nodeType":87},{},[6984],{"data":6985,"marks":6986,"value":257,"nodeType":82},{},[],{"metadata":6988,"sys":6991,"fields":6996},{"tags":6989,"concepts":6990},[],[],{"space":6992,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6994,"publishedVersion":62,"revision":44,"locale":29},{"sys":6993},{"type":12,"linkType":13,"id":14},{"sys":6995},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6997},{"url":273,"details":6998,"fileName":279,"contentType":280},{"size":275,"image":6999},{"width":277,"height":278},{"sys":7001,"fields":7004},{"id":7002,"createdAt":7003},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":7005,"slug":7006,"articleIntro":7005,"category":7007},"4558 - Intérêts courus","compte-4558-interets-courus",[7008],{"metadata":7009,"sys":7012,"fields":7019},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7015,"publishedVersion":228,"revision":62,"contentType":7017,"locale":29},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":21,"type":12,"linkType":22},{"sys":7018},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7020,"metaTitle":238,"metaDescription":239,"mainTitle":7021,"subtitle":258,"heroImage":7036,"ctaButton":281,"ctaLink":282},[237],{"data":7022,"content":7023,"nodeType":74},{},[7024,7030],{"data":7025,"content":7026,"nodeType":250},{},[7027],{"data":7028,"marks":7029,"value":249,"nodeType":82},{},[],{"data":7031,"content":7032,"nodeType":87},{},[7033],{"data":7034,"marks":7035,"value":257,"nodeType":82},{},[],{"metadata":7037,"sys":7040,"fields":7045},{"tags":7038,"concepts":7039},[],[],{"space":7041,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7043,"publishedVersion":62,"revision":44,"locale":29},{"sys":7042},{"type":12,"linkType":13,"id":14},{"sys":7044},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7046},{"url":273,"details":7047,"fileName":279,"contentType":280},{"size":275,"image":7048},{"width":277,"height":278},{"sys":7050,"fields":7053},{"id":7051,"createdAt":7052},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7054,"slug":7055,"articleIntro":7054,"category":7056},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7057],{"metadata":7058,"sys":7061,"fields":7068},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7064,"publishedVersion":228,"revision":62,"contentType":7066,"locale":29},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":21,"type":12,"linkType":22},{"sys":7067},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7069,"metaTitle":238,"metaDescription":239,"mainTitle":7070,"subtitle":258,"heroImage":7085,"ctaButton":281,"ctaLink":282},[237],{"data":7071,"content":7072,"nodeType":74},{},[7073,7079],{"data":7074,"content":7075,"nodeType":250},{},[7076],{"data":7077,"marks":7078,"value":249,"nodeType":82},{},[],{"data":7080,"content":7081,"nodeType":87},{},[7082],{"data":7083,"marks":7084,"value":257,"nodeType":82},{},[],{"metadata":7086,"sys":7089,"fields":7094},{"tags":7087,"concepts":7088},[],[],{"space":7090,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7092,"publishedVersion":62,"revision":44,"locale":29},{"sys":7091},{"type":12,"linkType":13,"id":14},{"sys":7093},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7095},{"url":273,"details":7096,"fileName":279,"contentType":280},{"size":275,"image":7097},{"width":277,"height":278},{"sys":7099,"fields":7102},{"id":7100,"createdAt":7101},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":7103,"slug":7104,"articleIntro":7103,"category":7105},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[7106],{"metadata":7107,"sys":7110,"fields":7117},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7113,"publishedVersion":228,"revision":62,"contentType":7115,"locale":29},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":21,"type":12,"linkType":22},{"sys":7116},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7118,"metaTitle":238,"metaDescription":239,"mainTitle":7119,"subtitle":258,"heroImage":7134,"ctaButton":281,"ctaLink":282},[237],{"data":7120,"content":7121,"nodeType":74},{},[7122,7128],{"data":7123,"content":7124,"nodeType":250},{},[7125],{"data":7126,"marks":7127,"value":249,"nodeType":82},{},[],{"data":7129,"content":7130,"nodeType":87},{},[7131],{"data":7132,"marks":7133,"value":257,"nodeType":82},{},[],{"metadata":7135,"sys":7138,"fields":7143},{"tags":7136,"concepts":7137},[],[],{"space":7139,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7141,"publishedVersion":62,"revision":44,"locale":29},{"sys":7140},{"type":12,"linkType":13,"id":14},{"sys":7142},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7144},{"url":273,"details":7145,"fileName":279,"contentType":280},{"size":275,"image":7146},{"width":277,"height":278},{"sys":7148,"fields":7151},{"id":7149,"createdAt":7150},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":7152,"slug":7153,"articleIntro":-1,"category":7154},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[7155],{"metadata":7156,"sys":7159,"fields":7166},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7162,"publishedVersion":228,"revision":62,"contentType":7164,"locale":29},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":21,"type":12,"linkType":22},{"sys":7165},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7167,"metaTitle":238,"metaDescription":239,"mainTitle":7168,"subtitle":258,"heroImage":7183,"ctaButton":281,"ctaLink":282},[237],{"data":7169,"content":7170,"nodeType":74},{},[7171,7177],{"data":7172,"content":7173,"nodeType":250},{},[7174],{"data":7175,"marks":7176,"value":249,"nodeType":82},{},[],{"data":7178,"content":7179,"nodeType":87},{},[7180],{"data":7181,"marks":7182,"value":257,"nodeType":82},{},[],{"metadata":7184,"sys":7187,"fields":7192},{"tags":7185,"concepts":7186},[],[],{"space":7188,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7190,"publishedVersion":62,"revision":44,"locale":29},{"sys":7189},{"type":12,"linkType":13,"id":14},{"sys":7191},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7193},{"url":273,"details":7194,"fileName":279,"contentType":280},{"size":275,"image":7195},{"width":277,"height":278},{"sys":7197,"fields":7200},{"id":7198,"createdAt":7199},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":7201,"slug":7202,"articleIntro":-1,"category":7203},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[7204],{"metadata":7205,"sys":7208,"fields":7215},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7211,"publishedVersion":228,"revision":62,"contentType":7213,"locale":29},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":21,"type":12,"linkType":22},{"sys":7214},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7216,"metaTitle":238,"metaDescription":239,"mainTitle":7217,"subtitle":258,"heroImage":7232,"ctaButton":281,"ctaLink":282},[237],{"data":7218,"content":7219,"nodeType":74},{},[7220,7226],{"data":7221,"content":7222,"nodeType":250},{},[7223],{"data":7224,"marks":7225,"value":249,"nodeType":82},{},[],{"data":7227,"content":7228,"nodeType":87},{},[7229],{"data":7230,"marks":7231,"value":257,"nodeType":82},{},[],{"metadata":7233,"sys":7236,"fields":7241},{"tags":7234,"concepts":7235},[],[],{"space":7237,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7239,"publishedVersion":62,"revision":44,"locale":29},{"sys":7238},{"type":12,"linkType":13,"id":14},{"sys":7240},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7242},{"url":273,"details":7243,"fileName":279,"contentType":280},{"size":275,"image":7244},{"width":277,"height":278},{"sys":7246,"fields":7249},{"id":7247,"createdAt":7248},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":7250,"slug":7251,"articleIntro":-1,"category":7252},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[7253],{"metadata":7254,"sys":7257,"fields":7264},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7260,"publishedVersion":228,"revision":62,"contentType":7262,"locale":29},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":21,"type":12,"linkType":22},{"sys":7263},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7265,"metaTitle":238,"metaDescription":239,"mainTitle":7266,"subtitle":258,"heroImage":7281,"ctaButton":281,"ctaLink":282},[237],{"data":7267,"content":7268,"nodeType":74},{},[7269,7275],{"data":7270,"content":7271,"nodeType":250},{},[7272],{"data":7273,"marks":7274,"value":249,"nodeType":82},{},[],{"data":7276,"content":7277,"nodeType":87},{},[7278],{"data":7279,"marks":7280,"value":257,"nodeType":82},{},[],{"metadata":7282,"sys":7285,"fields":7290},{"tags":7283,"concepts":7284},[],[],{"space":7286,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7288,"publishedVersion":62,"revision":44,"locale":29},{"sys":7287},{"type":12,"linkType":13,"id":14},{"sys":7289},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7291},{"url":273,"details":7292,"fileName":279,"contentType":280},{"size":275,"image":7293},{"width":277,"height":278},{"sys":7295,"fields":7298},{"id":7296,"createdAt":7297},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":7299,"slug":7300,"articleIntro":7299,"category":7301},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[7302],{"metadata":7303,"sys":7306,"fields":7313},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7309,"publishedVersion":228,"revision":62,"contentType":7311,"locale":29},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":21,"type":12,"linkType":22},{"sys":7312},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7314,"metaTitle":238,"metaDescription":239,"mainTitle":7315,"subtitle":258,"heroImage":7330,"ctaButton":281,"ctaLink":282},[237],{"data":7316,"content":7317,"nodeType":74},{},[7318,7324],{"data":7319,"content":7320,"nodeType":250},{},[7321],{"data":7322,"marks":7323,"value":249,"nodeType":82},{},[],{"data":7325,"content":7326,"nodeType":87},{},[7327],{"data":7328,"marks":7329,"value":257,"nodeType":82},{},[],{"metadata":7331,"sys":7334,"fields":7339},{"tags":7332,"concepts":7333},[],[],{"space":7335,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7337,"publishedVersion":62,"revision":44,"locale":29},{"sys":7336},{"type":12,"linkType":13,"id":14},{"sys":7338},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7340},{"url":273,"details":7341,"fileName":279,"contentType":280},{"size":275,"image":7342},{"width":277,"height":278},{"sys":7344,"fields":7347},{"id":7345,"createdAt":7346},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":7348,"slug":7349,"articleIntro":7348,"category":7350},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[7351],{"metadata":7352,"sys":7355,"fields":7362},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7358,"publishedVersion":228,"revision":62,"contentType":7360,"locale":29},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":21,"type":12,"linkType":22},{"sys":7361},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7363,"metaTitle":238,"metaDescription":239,"mainTitle":7364,"subtitle":258,"heroImage":7379,"ctaButton":281,"ctaLink":282},[237],{"data":7365,"content":7366,"nodeType":74},{},[7367,7373],{"data":7368,"content":7369,"nodeType":250},{},[7370],{"data":7371,"marks":7372,"value":249,"nodeType":82},{},[],{"data":7374,"content":7375,"nodeType":87},{},[7376],{"data":7377,"marks":7378,"value":257,"nodeType":82},{},[],{"metadata":7380,"sys":7383,"fields":7388},{"tags":7381,"concepts":7382},[],[],{"space":7384,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7386,"publishedVersion":62,"revision":44,"locale":29},{"sys":7385},{"type":12,"linkType":13,"id":14},{"sys":7387},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7389},{"url":273,"details":7390,"fileName":279,"contentType":280},{"size":275,"image":7391},{"width":277,"height":278},{"sys":7393,"fields":7396},{"id":7394,"createdAt":7395},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":7397,"slug":7398,"articleIntro":7397,"category":7399},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[7400],{"metadata":7401,"sys":7404,"fields":7411},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7407,"publishedVersion":228,"revision":62,"contentType":7409,"locale":29},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":21,"type":12,"linkType":22},{"sys":7410},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7412,"metaTitle":238,"metaDescription":239,"mainTitle":7413,"subtitle":258,"heroImage":7428,"ctaButton":281,"ctaLink":282},[237],{"data":7414,"content":7415,"nodeType":74},{},[7416,7422],{"data":7417,"content":7418,"nodeType":250},{},[7419],{"data":7420,"marks":7421,"value":249,"nodeType":82},{},[],{"data":7423,"content":7424,"nodeType":87},{},[7425],{"data":7426,"marks":7427,"value":257,"nodeType":82},{},[],{"metadata":7429,"sys":7432,"fields":7437},{"tags":7430,"concepts":7431},[],[],{"space":7433,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7435,"publishedVersion":62,"revision":44,"locale":29},{"sys":7434},{"type":12,"linkType":13,"id":14},{"sys":7436},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7438},{"url":273,"details":7439,"fileName":279,"contentType":280},{"size":275,"image":7440},{"width":277,"height":278},{"sys":7442,"fields":7445},{"id":7443,"createdAt":7444},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":7446,"slug":7447,"articleIntro":-1,"category":7448},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[7449],{"metadata":7450,"sys":7453,"fields":7460},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7456,"publishedVersion":228,"revision":62,"contentType":7458,"locale":29},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":21,"type":12,"linkType":22},{"sys":7459},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7461,"metaTitle":238,"metaDescription":239,"mainTitle":7462,"subtitle":258,"heroImage":7477,"ctaButton":281,"ctaLink":282},[237],{"data":7463,"content":7464,"nodeType":74},{},[7465,7471],{"data":7466,"content":7467,"nodeType":250},{},[7468],{"data":7469,"marks":7470,"value":249,"nodeType":82},{},[],{"data":7472,"content":7473,"nodeType":87},{},[7474],{"data":7475,"marks":7476,"value":257,"nodeType":82},{},[],{"metadata":7478,"sys":7481,"fields":7486},{"tags":7479,"concepts":7480},[],[],{"space":7482,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7484,"publishedVersion":62,"revision":44,"locale":29},{"sys":7483},{"type":12,"linkType":13,"id":14},{"sys":7485},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7487},{"url":273,"details":7488,"fileName":279,"contentType":280},{"size":275,"image":7489},{"width":277,"height":278},{"sys":7491,"fields":7494},{"id":7492,"createdAt":7493},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":7495,"slug":7496,"articleIntro":7495,"category":7497},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[7498],{"metadata":7499,"sys":7502,"fields":7509},{"tags":7500,"concepts":7501},[],[],{"space":7503,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7505,"publishedVersion":228,"revision":62,"contentType":7507,"locale":29},{"sys":7504},{"type":12,"linkType":13,"id":14},{"sys":7506},{"id":21,"type":12,"linkType":22},{"sys":7508},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7510,"metaTitle":238,"metaDescription":239,"mainTitle":7511,"subtitle":258,"heroImage":7526,"ctaButton":281,"ctaLink":282},[237],{"data":7512,"content":7513,"nodeType":74},{},[7514,7520],{"data":7515,"content":7516,"nodeType":250},{},[7517],{"data":7518,"marks":7519,"value":249,"nodeType":82},{},[],{"data":7521,"content":7522,"nodeType":87},{},[7523],{"data":7524,"marks":7525,"value":257,"nodeType":82},{},[],{"metadata":7527,"sys":7530,"fields":7535},{"tags":7528,"concepts":7529},[],[],{"space":7531,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7533,"publishedVersion":62,"revision":44,"locale":29},{"sys":7532},{"type":12,"linkType":13,"id":14},{"sys":7534},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7536},{"url":273,"details":7537,"fileName":279,"contentType":280},{"size":275,"image":7538},{"width":277,"height":278},{"sys":7540,"fields":7543},{"id":7541,"createdAt":7542},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":7544,"slug":7545,"articleIntro":-1,"category":7546},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[7547],{"metadata":7548,"sys":7551,"fields":7558},{"tags":7549,"concepts":7550},[],[],{"space":7552,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7554,"publishedVersion":228,"revision":62,"contentType":7556,"locale":29},{"sys":7553},{"type":12,"linkType":13,"id":14},{"sys":7555},{"id":21,"type":12,"linkType":22},{"sys":7557},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7559,"metaTitle":238,"metaDescription":239,"mainTitle":7560,"subtitle":258,"heroImage":7575,"ctaButton":281,"ctaLink":282},[237],{"data":7561,"content":7562,"nodeType":74},{},[7563,7569],{"data":7564,"content":7565,"nodeType":250},{},[7566],{"data":7567,"marks":7568,"value":249,"nodeType":82},{},[],{"data":7570,"content":7571,"nodeType":87},{},[7572],{"data":7573,"marks":7574,"value":257,"nodeType":82},{},[],{"metadata":7576,"sys":7579,"fields":7584},{"tags":7577,"concepts":7578},[],[],{"space":7580,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7582,"publishedVersion":62,"revision":44,"locale":29},{"sys":7581},{"type":12,"linkType":13,"id":14},{"sys":7583},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7585},{"url":273,"details":7586,"fileName":279,"contentType":280},{"size":275,"image":7587},{"width":277,"height":278},{"sys":7589,"fields":7592},{"id":7590,"createdAt":7591},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":7593,"slug":7594,"articleIntro":-1,"category":7595},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[7596],{"metadata":7597,"sys":7600,"fields":7607},{"tags":7598,"concepts":7599},[],[],{"space":7601,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7603,"publishedVersion":228,"revision":62,"contentType":7605,"locale":29},{"sys":7602},{"type":12,"linkType":13,"id":14},{"sys":7604},{"id":21,"type":12,"linkType":22},{"sys":7606},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7608,"metaTitle":238,"metaDescription":239,"mainTitle":7609,"subtitle":258,"heroImage":7624,"ctaButton":281,"ctaLink":282},[237],{"data":7610,"content":7611,"nodeType":74},{},[7612,7618],{"data":7613,"content":7614,"nodeType":250},{},[7615],{"data":7616,"marks":7617,"value":249,"nodeType":82},{},[],{"data":7619,"content":7620,"nodeType":87},{},[7621],{"data":7622,"marks":7623,"value":257,"nodeType":82},{},[],{"metadata":7625,"sys":7628,"fields":7633},{"tags":7626,"concepts":7627},[],[],{"space":7629,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7631,"publishedVersion":62,"revision":44,"locale":29},{"sys":7630},{"type":12,"linkType":13,"id":14},{"sys":7632},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7634},{"url":273,"details":7635,"fileName":279,"contentType":280},{"size":275,"image":7636},{"width":277,"height":278},{"sys":7638,"fields":7641},{"id":7639,"createdAt":7640},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":7642,"slug":7643,"articleIntro":7642,"category":7644},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[7645],{"metadata":7646,"sys":7649,"fields":7656},{"tags":7647,"concepts":7648},[],[],{"space":7650,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7652,"publishedVersion":228,"revision":62,"contentType":7654,"locale":29},{"sys":7651},{"type":12,"linkType":13,"id":14},{"sys":7653},{"id":21,"type":12,"linkType":22},{"sys":7655},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7657,"metaTitle":238,"metaDescription":239,"mainTitle":7658,"subtitle":258,"heroImage":7673,"ctaButton":281,"ctaLink":282},[237],{"data":7659,"content":7660,"nodeType":74},{},[7661,7667],{"data":7662,"content":7663,"nodeType":250},{},[7664],{"data":7665,"marks":7666,"value":249,"nodeType":82},{},[],{"data":7668,"content":7669,"nodeType":87},{},[7670],{"data":7671,"marks":7672,"value":257,"nodeType":82},{},[],{"metadata":7674,"sys":7677,"fields":7682},{"tags":7675,"concepts":7676},[],[],{"space":7678,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7680,"publishedVersion":62,"revision":44,"locale":29},{"sys":7679},{"type":12,"linkType":13,"id":14},{"sys":7681},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7683},{"url":273,"details":7684,"fileName":279,"contentType":280},{"size":275,"image":7685},{"width":277,"height":278},{"sys":7687,"fields":7690},{"id":7688,"createdAt":7689},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":7691,"slug":7692,"articleIntro":7691,"category":7693},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[7694],{"metadata":7695,"sys":7698,"fields":7705},{"tags":7696,"concepts":7697},[],[],{"space":7699,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7701,"publishedVersion":228,"revision":62,"contentType":7703,"locale":29},{"sys":7700},{"type":12,"linkType":13,"id":14},{"sys":7702},{"id":21,"type":12,"linkType":22},{"sys":7704},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7706,"metaTitle":238,"metaDescription":239,"mainTitle":7707,"subtitle":258,"heroImage":7722,"ctaButton":281,"ctaLink":282},[237],{"data":7708,"content":7709,"nodeType":74},{},[7710,7716],{"data":7711,"content":7712,"nodeType":250},{},[7713],{"data":7714,"marks":7715,"value":249,"nodeType":82},{},[],{"data":7717,"content":7718,"nodeType":87},{},[7719],{"data":7720,"marks":7721,"value":257,"nodeType":82},{},[],{"metadata":7723,"sys":7726,"fields":7731},{"tags":7724,"concepts":7725},[],[],{"space":7727,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7729,"publishedVersion":62,"revision":44,"locale":29},{"sys":7728},{"type":12,"linkType":13,"id":14},{"sys":7730},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7732},{"url":273,"details":7733,"fileName":279,"contentType":280},{"size":275,"image":7734},{"width":277,"height":278},{"sys":7736,"fields":7739},{"id":7737,"createdAt":7738},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":7740,"slug":7741,"articleIntro":7740,"category":7742},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[7743],{"metadata":7744,"sys":7747,"fields":7754},{"tags":7745,"concepts":7746},[],[],{"space":7748,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7750,"publishedVersion":228,"revision":62,"contentType":7752,"locale":29},{"sys":7749},{"type":12,"linkType":13,"id":14},{"sys":7751},{"id":21,"type":12,"linkType":22},{"sys":7753},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7755,"metaTitle":238,"metaDescription":239,"mainTitle":7756,"subtitle":258,"heroImage":7771,"ctaButton":281,"ctaLink":282},[237],{"data":7757,"content":7758,"nodeType":74},{},[7759,7765],{"data":7760,"content":7761,"nodeType":250},{},[7762],{"data":7763,"marks":7764,"value":249,"nodeType":82},{},[],{"data":7766,"content":7767,"nodeType":87},{},[7768],{"data":7769,"marks":7770,"value":257,"nodeType":82},{},[],{"metadata":7772,"sys":7775,"fields":7780},{"tags":7773,"concepts":7774},[],[],{"space":7776,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7778,"publishedVersion":62,"revision":44,"locale":29},{"sys":7777},{"type":12,"linkType":13,"id":14},{"sys":7779},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7781},{"url":273,"details":7782,"fileName":279,"contentType":280},{"size":275,"image":7783},{"width":277,"height":278},{"sys":7785,"fields":7788},{"id":7786,"createdAt":7787},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":7789,"slug":7790,"articleIntro":7789,"category":7791},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[7792],{"metadata":7793,"sys":7796,"fields":7803},{"tags":7794,"concepts":7795},[],[],{"space":7797,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7799,"publishedVersion":228,"revision":62,"contentType":7801,"locale":29},{"sys":7798},{"type":12,"linkType":13,"id":14},{"sys":7800},{"id":21,"type":12,"linkType":22},{"sys":7802},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7804,"metaTitle":238,"metaDescription":239,"mainTitle":7805,"subtitle":258,"heroImage":7820,"ctaButton":281,"ctaLink":282},[237],{"data":7806,"content":7807,"nodeType":74},{},[7808,7814],{"data":7809,"content":7810,"nodeType":250},{},[7811],{"data":7812,"marks":7813,"value":249,"nodeType":82},{},[],{"data":7815,"content":7816,"nodeType":87},{},[7817],{"data":7818,"marks":7819,"value":257,"nodeType":82},{},[],{"metadata":7821,"sys":7824,"fields":7829},{"tags":7822,"concepts":7823},[],[],{"space":7825,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7827,"publishedVersion":62,"revision":44,"locale":29},{"sys":7826},{"type":12,"linkType":13,"id":14},{"sys":7828},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7830},{"url":273,"details":7831,"fileName":279,"contentType":280},{"size":275,"image":7832},{"width":277,"height":278},{"sys":7834,"fields":7837},{"id":7835,"createdAt":7836},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":7838,"slug":7839,"articleIntro":7838,"category":7840},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[7841],{"metadata":7842,"sys":7845,"fields":7852},{"tags":7843,"concepts":7844},[],[],{"space":7846,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7848,"publishedVersion":228,"revision":62,"contentType":7850,"locale":29},{"sys":7847},{"type":12,"linkType":13,"id":14},{"sys":7849},{"id":21,"type":12,"linkType":22},{"sys":7851},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7853,"metaTitle":238,"metaDescription":239,"mainTitle":7854,"subtitle":258,"heroImage":7869,"ctaButton":281,"ctaLink":282},[237],{"data":7855,"content":7856,"nodeType":74},{},[7857,7863],{"data":7858,"content":7859,"nodeType":250},{},[7860],{"data":7861,"marks":7862,"value":249,"nodeType":82},{},[],{"data":7864,"content":7865,"nodeType":87},{},[7866],{"data":7867,"marks":7868,"value":257,"nodeType":82},{},[],{"metadata":7870,"sys":7873,"fields":7878},{"tags":7871,"concepts":7872},[],[],{"space":7874,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7876,"publishedVersion":62,"revision":44,"locale":29},{"sys":7875},{"type":12,"linkType":13,"id":14},{"sys":7877},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7879},{"url":273,"details":7880,"fileName":279,"contentType":280},{"size":275,"image":7881},{"width":277,"height":278},{"sys":7883,"fields":7886},{"id":7884,"createdAt":7885},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":7887,"slug":7888,"articleIntro":-1,"category":7889},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[7890],{"metadata":7891,"sys":7894,"fields":7901},{"tags":7892,"concepts":7893},[],[],{"space":7895,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7897,"publishedVersion":228,"revision":62,"contentType":7899,"locale":29},{"sys":7896},{"type":12,"linkType":13,"id":14},{"sys":7898},{"id":21,"type":12,"linkType":22},{"sys":7900},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7902,"metaTitle":238,"metaDescription":239,"mainTitle":7903,"subtitle":258,"heroImage":7918,"ctaButton":281,"ctaLink":282},[237],{"data":7904,"content":7905,"nodeType":74},{},[7906,7912],{"data":7907,"content":7908,"nodeType":250},{},[7909],{"data":7910,"marks":7911,"value":249,"nodeType":82},{},[],{"data":7913,"content":7914,"nodeType":87},{},[7915],{"data":7916,"marks":7917,"value":257,"nodeType":82},{},[],{"metadata":7919,"sys":7922,"fields":7927},{"tags":7920,"concepts":7921},[],[],{"space":7923,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7925,"publishedVersion":62,"revision":44,"locale":29},{"sys":7924},{"type":12,"linkType":13,"id":14},{"sys":7926},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7928},{"url":273,"details":7929,"fileName":279,"contentType":280},{"size":275,"image":7930},{"width":277,"height":278},{"sys":7932,"fields":7935},{"id":7933,"createdAt":7934},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":7936,"slug":7937,"articleIntro":-1,"category":7938},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[7939],{"metadata":7940,"sys":7943,"fields":7950},{"tags":7941,"concepts":7942},[],[],{"space":7944,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7946,"publishedVersion":228,"revision":62,"contentType":7948,"locale":29},{"sys":7945},{"type":12,"linkType":13,"id":14},{"sys":7947},{"id":21,"type":12,"linkType":22},{"sys":7949},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7951,"metaTitle":238,"metaDescription":239,"mainTitle":7952,"subtitle":258,"heroImage":7967,"ctaButton":281,"ctaLink":282},[237],{"data":7953,"content":7954,"nodeType":74},{},[7955,7961],{"data":7956,"content":7957,"nodeType":250},{},[7958],{"data":7959,"marks":7960,"value":249,"nodeType":82},{},[],{"data":7962,"content":7963,"nodeType":87},{},[7964],{"data":7965,"marks":7966,"value":257,"nodeType":82},{},[],{"metadata":7968,"sys":7971,"fields":7976},{"tags":7969,"concepts":7970},[],[],{"space":7972,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7974,"publishedVersion":62,"revision":44,"locale":29},{"sys":7973},{"type":12,"linkType":13,"id":14},{"sys":7975},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7977},{"url":273,"details":7978,"fileName":279,"contentType":280},{"size":275,"image":7979},{"width":277,"height":278},{"sys":7981,"fields":7984},{"id":7982,"createdAt":7983},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":7985,"slug":7986,"articleIntro":7985,"category":7987},"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",[7988],{"metadata":7989,"sys":7992,"fields":7999},{"tags":7990,"concepts":7991},[],[],{"space":7993,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7995,"publishedVersion":228,"revision":62,"contentType":7997,"locale":29},{"sys":7994},{"type":12,"linkType":13,"id":14},{"sys":7996},{"id":21,"type":12,"linkType":22},{"sys":7998},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8000,"metaTitle":238,"metaDescription":239,"mainTitle":8001,"subtitle":258,"heroImage":8016,"ctaButton":281,"ctaLink":282},[237],{"data":8002,"content":8003,"nodeType":74},{},[8004,8010],{"data":8005,"content":8006,"nodeType":250},{},[8007],{"data":8008,"marks":8009,"value":249,"nodeType":82},{},[],{"data":8011,"content":8012,"nodeType":87},{},[8013],{"data":8014,"marks":8015,"value":257,"nodeType":82},{},[],{"metadata":8017,"sys":8020,"fields":8025},{"tags":8018,"concepts":8019},[],[],{"space":8021,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8023,"publishedVersion":62,"revision":44,"locale":29},{"sys":8022},{"type":12,"linkType":13,"id":14},{"sys":8024},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8026},{"url":273,"details":8027,"fileName":279,"contentType":280},{"size":275,"image":8028},{"width":277,"height":278},{"sys":8030,"fields":8033},{"id":8031,"createdAt":8032},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":8034,"slug":8035,"articleIntro":-1,"category":8036},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[8037],{"metadata":8038,"sys":8041,"fields":8048},{"tags":8039,"concepts":8040},[],[],{"space":8042,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8044,"publishedVersion":228,"revision":62,"contentType":8046,"locale":29},{"sys":8043},{"type":12,"linkType":13,"id":14},{"sys":8045},{"id":21,"type":12,"linkType":22},{"sys":8047},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8049,"metaTitle":238,"metaDescription":239,"mainTitle":8050,"subtitle":258,"heroImage":8065,"ctaButton":281,"ctaLink":282},[237],{"data":8051,"content":8052,"nodeType":74},{},[8053,8059],{"data":8054,"content":8055,"nodeType":250},{},[8056],{"data":8057,"marks":8058,"value":249,"nodeType":82},{},[],{"data":8060,"content":8061,"nodeType":87},{},[8062],{"data":8063,"marks":8064,"value":257,"nodeType":82},{},[],{"metadata":8066,"sys":8069,"fields":8074},{"tags":8067,"concepts":8068},[],[],{"space":8070,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8072,"publishedVersion":62,"revision":44,"locale":29},{"sys":8071},{"type":12,"linkType":13,"id":14},{"sys":8073},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8075},{"url":273,"details":8076,"fileName":279,"contentType":280},{"size":275,"image":8077},{"width":277,"height":278},{"sys":8079,"fields":8082},{"id":8080,"createdAt":8081},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":8083,"slug":8084,"articleIntro":8083,"category":8085},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[8086],{"metadata":8087,"sys":8090,"fields":8097},{"tags":8088,"concepts":8089},[],[],{"space":8091,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8093,"publishedVersion":228,"revision":62,"contentType":8095,"locale":29},{"sys":8092},{"type":12,"linkType":13,"id":14},{"sys":8094},{"id":21,"type":12,"linkType":22},{"sys":8096},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8098,"metaTitle":238,"metaDescription":239,"mainTitle":8099,"subtitle":258,"heroImage":8114,"ctaButton":281,"ctaLink":282},[237],{"data":8100,"content":8101,"nodeType":74},{},[8102,8108],{"data":8103,"content":8104,"nodeType":250},{},[8105],{"data":8106,"marks":8107,"value":249,"nodeType":82},{},[],{"data":8109,"content":8110,"nodeType":87},{},[8111],{"data":8112,"marks":8113,"value":257,"nodeType":82},{},[],{"metadata":8115,"sys":8118,"fields":8123},{"tags":8116,"concepts":8117},[],[],{"space":8119,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8121,"publishedVersion":62,"revision":44,"locale":29},{"sys":8120},{"type":12,"linkType":13,"id":14},{"sys":8122},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8124},{"url":273,"details":8125,"fileName":279,"contentType":280},{"size":275,"image":8126},{"width":277,"height":278},{"sys":8128,"fields":8131},{"id":8129,"createdAt":8130},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":8132,"slug":8133,"articleIntro":8132,"category":8134},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[8135],{"metadata":8136,"sys":8139,"fields":8146},{"tags":8137,"concepts":8138},[],[],{"space":8140,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8142,"publishedVersion":228,"revision":62,"contentType":8144,"locale":29},{"sys":8141},{"type":12,"linkType":13,"id":14},{"sys":8143},{"id":21,"type":12,"linkType":22},{"sys":8145},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8147,"metaTitle":238,"metaDescription":239,"mainTitle":8148,"subtitle":258,"heroImage":8163,"ctaButton":281,"ctaLink":282},[237],{"data":8149,"content":8150,"nodeType":74},{},[8151,8157],{"data":8152,"content":8153,"nodeType":250},{},[8154],{"data":8155,"marks":8156,"value":249,"nodeType":82},{},[],{"data":8158,"content":8159,"nodeType":87},{},[8160],{"data":8161,"marks":8162,"value":257,"nodeType":82},{},[],{"metadata":8164,"sys":8167,"fields":8172},{"tags":8165,"concepts":8166},[],[],{"space":8168,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8170,"publishedVersion":62,"revision":44,"locale":29},{"sys":8169},{"type":12,"linkType":13,"id":14},{"sys":8171},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8173},{"url":273,"details":8174,"fileName":279,"contentType":280},{"size":275,"image":8175},{"width":277,"height":278},{"sys":8177,"fields":8180},{"id":8178,"createdAt":8179},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":8181,"slug":8182,"articleIntro":8181,"category":8183},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[8184],{"metadata":8185,"sys":8188,"fields":8195},{"tags":8186,"concepts":8187},[],[],{"space":8189,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8191,"publishedVersion":228,"revision":62,"contentType":8193,"locale":29},{"sys":8190},{"type":12,"linkType":13,"id":14},{"sys":8192},{"id":21,"type":12,"linkType":22},{"sys":8194},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8196,"metaTitle":238,"metaDescription":239,"mainTitle":8197,"subtitle":258,"heroImage":8212,"ctaButton":281,"ctaLink":282},[237],{"data":8198,"content":8199,"nodeType":74},{},[8200,8206],{"data":8201,"content":8202,"nodeType":250},{},[8203],{"data":8204,"marks":8205,"value":249,"nodeType":82},{},[],{"data":8207,"content":8208,"nodeType":87},{},[8209],{"data":8210,"marks":8211,"value":257,"nodeType":82},{},[],{"metadata":8213,"sys":8216,"fields":8221},{"tags":8214,"concepts":8215},[],[],{"space":8217,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8219,"publishedVersion":62,"revision":44,"locale":29},{"sys":8218},{"type":12,"linkType":13,"id":14},{"sys":8220},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8222},{"url":273,"details":8223,"fileName":279,"contentType":280},{"size":275,"image":8224},{"width":277,"height":278},{"sys":8226,"fields":8229},{"id":8227,"createdAt":8228},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":8230,"slug":8231,"articleIntro":8230,"category":8232},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[8233],{"metadata":8234,"sys":8237,"fields":8244},{"tags":8235,"concepts":8236},[],[],{"space":8238,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8240,"publishedVersion":228,"revision":62,"contentType":8242,"locale":29},{"sys":8239},{"type":12,"linkType":13,"id":14},{"sys":8241},{"id":21,"type":12,"linkType":22},{"sys":8243},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8245,"metaTitle":238,"metaDescription":239,"mainTitle":8246,"subtitle":258,"heroImage":8261,"ctaButton":281,"ctaLink":282},[237],{"data":8247,"content":8248,"nodeType":74},{},[8249,8255],{"data":8250,"content":8251,"nodeType":250},{},[8252],{"data":8253,"marks":8254,"value":249,"nodeType":82},{},[],{"data":8256,"content":8257,"nodeType":87},{},[8258],{"data":8259,"marks":8260,"value":257,"nodeType":82},{},[],{"metadata":8262,"sys":8265,"fields":8270},{"tags":8263,"concepts":8264},[],[],{"space":8266,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8268,"publishedVersion":62,"revision":44,"locale":29},{"sys":8267},{"type":12,"linkType":13,"id":14},{"sys":8269},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8271},{"url":273,"details":8272,"fileName":279,"contentType":280},{"size":275,"image":8273},{"width":277,"height":278},{"sys":8275,"fields":8278},{"id":8276,"createdAt":8277},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":8279,"slug":8280,"articleIntro":-1,"category":8281},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[8282],{"metadata":8283,"sys":8286,"fields":8293},{"tags":8284,"concepts":8285},[],[],{"space":8287,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8289,"publishedVersion":228,"revision":62,"contentType":8291,"locale":29},{"sys":8288},{"type":12,"linkType":13,"id":14},{"sys":8290},{"id":21,"type":12,"linkType":22},{"sys":8292},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8294,"metaTitle":238,"metaDescription":239,"mainTitle":8295,"subtitle":258,"heroImage":8310,"ctaButton":281,"ctaLink":282},[237],{"data":8296,"content":8297,"nodeType":74},{},[8298,8304],{"data":8299,"content":8300,"nodeType":250},{},[8301],{"data":8302,"marks":8303,"value":249,"nodeType":82},{},[],{"data":8305,"content":8306,"nodeType":87},{},[8307],{"data":8308,"marks":8309,"value":257,"nodeType":82},{},[],{"metadata":8311,"sys":8314,"fields":8319},{"tags":8312,"concepts":8313},[],[],{"space":8315,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8317,"publishedVersion":62,"revision":44,"locale":29},{"sys":8316},{"type":12,"linkType":13,"id":14},{"sys":8318},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8320},{"url":273,"details":8321,"fileName":279,"contentType":280},{"size":275,"image":8322},{"width":277,"height":278},{"sys":8324,"fields":8327},{"id":8325,"createdAt":8326},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":8328,"slug":8329,"articleIntro":8328,"category":8330},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[8331],{"metadata":8332,"sys":8335,"fields":8342},{"tags":8333,"concepts":8334},[],[],{"space":8336,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8338,"publishedVersion":228,"revision":62,"contentType":8340,"locale":29},{"sys":8337},{"type":12,"linkType":13,"id":14},{"sys":8339},{"id":21,"type":12,"linkType":22},{"sys":8341},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8343,"metaTitle":238,"metaDescription":239,"mainTitle":8344,"subtitle":258,"heroImage":8359,"ctaButton":281,"ctaLink":282},[237],{"data":8345,"content":8346,"nodeType":74},{},[8347,8353],{"data":8348,"content":8349,"nodeType":250},{},[8350],{"data":8351,"marks":8352,"value":249,"nodeType":82},{},[],{"data":8354,"content":8355,"nodeType":87},{},[8356],{"data":8357,"marks":8358,"value":257,"nodeType":82},{},[],{"metadata":8360,"sys":8363,"fields":8368},{"tags":8361,"concepts":8362},[],[],{"space":8364,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8366,"publishedVersion":62,"revision":44,"locale":29},{"sys":8365},{"type":12,"linkType":13,"id":14},{"sys":8367},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8369},{"url":273,"details":8370,"fileName":279,"contentType":280},{"size":275,"image":8371},{"width":277,"height":278},{"sys":8373,"fields":8376},{"id":8374,"createdAt":8375},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":8377,"slug":8378,"articleIntro":8377,"category":8379},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[8380],{"metadata":8381,"sys":8384,"fields":8391},{"tags":8382,"concepts":8383},[],[],{"space":8385,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8387,"publishedVersion":228,"revision":62,"contentType":8389,"locale":29},{"sys":8386},{"type":12,"linkType":13,"id":14},{"sys":8388},{"id":21,"type":12,"linkType":22},{"sys":8390},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8392,"metaTitle":238,"metaDescription":239,"mainTitle":8393,"subtitle":258,"heroImage":8408,"ctaButton":281,"ctaLink":282},[237],{"data":8394,"content":8395,"nodeType":74},{},[8396,8402],{"data":8397,"content":8398,"nodeType":250},{},[8399],{"data":8400,"marks":8401,"value":249,"nodeType":82},{},[],{"data":8403,"content":8404,"nodeType":87},{},[8405],{"data":8406,"marks":8407,"value":257,"nodeType":82},{},[],{"metadata":8409,"sys":8412,"fields":8417},{"tags":8410,"concepts":8411},[],[],{"space":8413,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8415,"publishedVersion":62,"revision":44,"locale":29},{"sys":8414},{"type":12,"linkType":13,"id":14},{"sys":8416},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8418},{"url":273,"details":8419,"fileName":279,"contentType":280},{"size":275,"image":8420},{"width":277,"height":278},{"sys":8422,"fields":8425},{"id":8423,"createdAt":8424},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":8426,"slug":8427,"articleIntro":-1,"category":8428},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[8429],{"metadata":8430,"sys":8433,"fields":8440},{"tags":8431,"concepts":8432},[],[],{"space":8434,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8436,"publishedVersion":228,"revision":62,"contentType":8438,"locale":29},{"sys":8435},{"type":12,"linkType":13,"id":14},{"sys":8437},{"id":21,"type":12,"linkType":22},{"sys":8439},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8441,"metaTitle":238,"metaDescription":239,"mainTitle":8442,"subtitle":258,"heroImage":8457,"ctaButton":281,"ctaLink":282},[237],{"data":8443,"content":8444,"nodeType":74},{},[8445,8451],{"data":8446,"content":8447,"nodeType":250},{},[8448],{"data":8449,"marks":8450,"value":249,"nodeType":82},{},[],{"data":8452,"content":8453,"nodeType":87},{},[8454],{"data":8455,"marks":8456,"value":257,"nodeType":82},{},[],{"metadata":8458,"sys":8461,"fields":8466},{"tags":8459,"concepts":8460},[],[],{"space":8462,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8464,"publishedVersion":62,"revision":44,"locale":29},{"sys":8463},{"type":12,"linkType":13,"id":14},{"sys":8465},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8467},{"url":273,"details":8468,"fileName":279,"contentType":280},{"size":275,"image":8469},{"width":277,"height":278},{"sys":8471,"fields":8474},{"id":8472,"createdAt":8473},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":8475,"slug":8476,"articleIntro":8475,"category":8477},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[8478],{"metadata":8479,"sys":8482,"fields":8489},{"tags":8480,"concepts":8481},[],[],{"space":8483,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8485,"publishedVersion":228,"revision":62,"contentType":8487,"locale":29},{"sys":8484},{"type":12,"linkType":13,"id":14},{"sys":8486},{"id":21,"type":12,"linkType":22},{"sys":8488},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8490,"metaTitle":238,"metaDescription":239,"mainTitle":8491,"subtitle":258,"heroImage":8506,"ctaButton":281,"ctaLink":282},[237],{"data":8492,"content":8493,"nodeType":74},{},[8494,8500],{"data":8495,"content":8496,"nodeType":250},{},[8497],{"data":8498,"marks":8499,"value":249,"nodeType":82},{},[],{"data":8501,"content":8502,"nodeType":87},{},[8503],{"data":8504,"marks":8505,"value":257,"nodeType":82},{},[],{"metadata":8507,"sys":8510,"fields":8515},{"tags":8508,"concepts":8509},[],[],{"space":8511,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8513,"publishedVersion":62,"revision":44,"locale":29},{"sys":8512},{"type":12,"linkType":13,"id":14},{"sys":8514},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8516},{"url":273,"details":8517,"fileName":279,"contentType":280},{"size":275,"image":8518},{"width":277,"height":278},{"sys":8520,"fields":8523},{"id":8521,"createdAt":8522},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":8524,"slug":8525,"articleIntro":8524,"category":8526},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[8527],{"metadata":8528,"sys":8531,"fields":8538},{"tags":8529,"concepts":8530},[],[],{"space":8532,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8534,"publishedVersion":228,"revision":62,"contentType":8536,"locale":29},{"sys":8533},{"type":12,"linkType":13,"id":14},{"sys":8535},{"id":21,"type":12,"linkType":22},{"sys":8537},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8539,"metaTitle":238,"metaDescription":239,"mainTitle":8540,"subtitle":258,"heroImage":8555,"ctaButton":281,"ctaLink":282},[237],{"data":8541,"content":8542,"nodeType":74},{},[8543,8549],{"data":8544,"content":8545,"nodeType":250},{},[8546],{"data":8547,"marks":8548,"value":249,"nodeType":82},{},[],{"data":8550,"content":8551,"nodeType":87},{},[8552],{"data":8553,"marks":8554,"value":257,"nodeType":82},{},[],{"metadata":8556,"sys":8559,"fields":8564},{"tags":8557,"concepts":8558},[],[],{"space":8560,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8562,"publishedVersion":62,"revision":44,"locale":29},{"sys":8561},{"type":12,"linkType":13,"id":14},{"sys":8563},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8565},{"url":273,"details":8566,"fileName":279,"contentType":280},{"size":275,"image":8567},{"width":277,"height":278},{"sys":8569,"fields":8572},{"id":8570,"createdAt":8571},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":8573,"slug":8574,"articleIntro":8573,"category":8575},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[8576],{"metadata":8577,"sys":8580,"fields":8587},{"tags":8578,"concepts":8579},[],[],{"space":8581,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8583,"publishedVersion":228,"revision":62,"contentType":8585,"locale":29},{"sys":8582},{"type":12,"linkType":13,"id":14},{"sys":8584},{"id":21,"type":12,"linkType":22},{"sys":8586},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8588,"metaTitle":238,"metaDescription":239,"mainTitle":8589,"subtitle":258,"heroImage":8604,"ctaButton":281,"ctaLink":282},[237],{"data":8590,"content":8591,"nodeType":74},{},[8592,8598],{"data":8593,"content":8594,"nodeType":250},{},[8595],{"data":8596,"marks":8597,"value":249,"nodeType":82},{},[],{"data":8599,"content":8600,"nodeType":87},{},[8601],{"data":8602,"marks":8603,"value":257,"nodeType":82},{},[],{"metadata":8605,"sys":8608,"fields":8613},{"tags":8606,"concepts":8607},[],[],{"space":8609,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8611,"publishedVersion":62,"revision":44,"locale":29},{"sys":8610},{"type":12,"linkType":13,"id":14},{"sys":8612},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8614},{"url":273,"details":8615,"fileName":279,"contentType":280},{"size":275,"image":8616},{"width":277,"height":278},{"sys":8618,"fields":8621},{"id":8619,"createdAt":8620},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":8622,"slug":8623,"articleIntro":8622,"category":8624},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[8625],{"metadata":8626,"sys":8629,"fields":8636},{"tags":8627,"concepts":8628},[],[],{"space":8630,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8632,"publishedVersion":228,"revision":62,"contentType":8634,"locale":29},{"sys":8631},{"type":12,"linkType":13,"id":14},{"sys":8633},{"id":21,"type":12,"linkType":22},{"sys":8635},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8637,"metaTitle":238,"metaDescription":239,"mainTitle":8638,"subtitle":258,"heroImage":8653,"ctaButton":281,"ctaLink":282},[237],{"data":8639,"content":8640,"nodeType":74},{},[8641,8647],{"data":8642,"content":8643,"nodeType":250},{},[8644],{"data":8645,"marks":8646,"value":249,"nodeType":82},{},[],{"data":8648,"content":8649,"nodeType":87},{},[8650],{"data":8651,"marks":8652,"value":257,"nodeType":82},{},[],{"metadata":8654,"sys":8657,"fields":8662},{"tags":8655,"concepts":8656},[],[],{"space":8658,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8660,"publishedVersion":62,"revision":44,"locale":29},{"sys":8659},{"type":12,"linkType":13,"id":14},{"sys":8661},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8663},{"url":273,"details":8664,"fileName":279,"contentType":280},{"size":275,"image":8665},{"width":277,"height":278},{"sys":8667,"fields":8670},{"id":8668,"createdAt":8669},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":8671,"slug":8672,"articleIntro":8671,"category":8673},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[8674],{"metadata":8675,"sys":8678,"fields":8685},{"tags":8676,"concepts":8677},[],[],{"space":8679,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8681,"publishedVersion":228,"revision":62,"contentType":8683,"locale":29},{"sys":8680},{"type":12,"linkType":13,"id":14},{"sys":8682},{"id":21,"type":12,"linkType":22},{"sys":8684},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8686,"metaTitle":238,"metaDescription":239,"mainTitle":8687,"subtitle":258,"heroImage":8702,"ctaButton":281,"ctaLink":282},[237],{"data":8688,"content":8689,"nodeType":74},{},[8690,8696],{"data":8691,"content":8692,"nodeType":250},{},[8693],{"data":8694,"marks":8695,"value":249,"nodeType":82},{},[],{"data":8697,"content":8698,"nodeType":87},{},[8699],{"data":8700,"marks":8701,"value":257,"nodeType":82},{},[],{"metadata":8703,"sys":8706,"fields":8711},{"tags":8704,"concepts":8705},[],[],{"space":8707,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8709,"publishedVersion":62,"revision":44,"locale":29},{"sys":8708},{"type":12,"linkType":13,"id":14},{"sys":8710},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8712},{"url":273,"details":8713,"fileName":279,"contentType":280},{"size":275,"image":8714},{"width":277,"height":278},{"sys":8716,"fields":8719},{"id":8717,"createdAt":8718},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":8720,"slug":8721,"articleIntro":-1,"category":8722},"Compte 628 - Divers","compte-628-divers",[8723],{"metadata":8724,"sys":8727,"fields":8734},{"tags":8725,"concepts":8726},[],[],{"space":8728,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8730,"publishedVersion":228,"revision":62,"contentType":8732,"locale":29},{"sys":8729},{"type":12,"linkType":13,"id":14},{"sys":8731},{"id":21,"type":12,"linkType":22},{"sys":8733},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8735,"metaTitle":238,"metaDescription":239,"mainTitle":8736,"subtitle":258,"heroImage":8751,"ctaButton":281,"ctaLink":282},[237],{"data":8737,"content":8738,"nodeType":74},{},[8739,8745],{"data":8740,"content":8741,"nodeType":250},{},[8742],{"data":8743,"marks":8744,"value":249,"nodeType":82},{},[],{"data":8746,"content":8747,"nodeType":87},{},[8748],{"data":8749,"marks":8750,"value":257,"nodeType":82},{},[],{"metadata":8752,"sys":8755,"fields":8760},{"tags":8753,"concepts":8754},[],[],{"space":8756,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8758,"publishedVersion":62,"revision":44,"locale":29},{"sys":8757},{"type":12,"linkType":13,"id":14},{"sys":8759},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8761},{"url":273,"details":8762,"fileName":279,"contentType":280},{"size":275,"image":8763},{"width":277,"height":278},{"sys":8765,"fields":8768},{"id":8766,"createdAt":8767},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":8769,"slug":8770,"articleIntro":-1,"category":8771},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[8772],{"metadata":8773,"sys":8776,"fields":8783},{"tags":8774,"concepts":8775},[],[],{"space":8777,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8779,"publishedVersion":228,"revision":62,"contentType":8781,"locale":29},{"sys":8778},{"type":12,"linkType":13,"id":14},{"sys":8780},{"id":21,"type":12,"linkType":22},{"sys":8782},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8784,"metaTitle":238,"metaDescription":239,"mainTitle":8785,"subtitle":258,"heroImage":8800,"ctaButton":281,"ctaLink":282},[237],{"data":8786,"content":8787,"nodeType":74},{},[8788,8794],{"data":8789,"content":8790,"nodeType":250},{},[8791],{"data":8792,"marks":8793,"value":249,"nodeType":82},{},[],{"data":8795,"content":8796,"nodeType":87},{},[8797],{"data":8798,"marks":8799,"value":257,"nodeType":82},{},[],{"metadata":8801,"sys":8804,"fields":8809},{"tags":8802,"concepts":8803},[],[],{"space":8805,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8807,"publishedVersion":62,"revision":44,"locale":29},{"sys":8806},{"type":12,"linkType":13,"id":14},{"sys":8808},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8810},{"url":273,"details":8811,"fileName":279,"contentType":280},{"size":275,"image":8812},{"width":277,"height":278},{"sys":8814,"fields":8817},{"id":8815,"createdAt":8816},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":8818,"slug":8819,"articleIntro":8818,"category":8820},"335 - Travaux en cours","compte-335-travaux-en-cours",[8821],{"metadata":8822,"sys":8825,"fields":8832},{"tags":8823,"concepts":8824},[],[],{"space":8826,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8828,"publishedVersion":228,"revision":62,"contentType":8830,"locale":29},{"sys":8827},{"type":12,"linkType":13,"id":14},{"sys":8829},{"id":21,"type":12,"linkType":22},{"sys":8831},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8833,"metaTitle":238,"metaDescription":239,"mainTitle":8834,"subtitle":258,"heroImage":8849,"ctaButton":281,"ctaLink":282},[237],{"data":8835,"content":8836,"nodeType":74},{},[8837,8843],{"data":8838,"content":8839,"nodeType":250},{},[8840],{"data":8841,"marks":8842,"value":249,"nodeType":82},{},[],{"data":8844,"content":8845,"nodeType":87},{},[8846],{"data":8847,"marks":8848,"value":257,"nodeType":82},{},[],{"metadata":8850,"sys":8853,"fields":8858},{"tags":8851,"concepts":8852},[],[],{"space":8854,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8856,"publishedVersion":62,"revision":44,"locale":29},{"sys":8855},{"type":12,"linkType":13,"id":14},{"sys":8857},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8859},{"url":273,"details":8860,"fileName":279,"contentType":280},{"size":275,"image":8861},{"width":277,"height":278},{"sys":8863,"fields":8866},{"id":8864,"createdAt":8865},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":8867,"slug":8868,"articleIntro":-1,"category":8869},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[8870],{"metadata":8871,"sys":8874,"fields":8881},{"tags":8872,"concepts":8873},[],[],{"space":8875,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8877,"publishedVersion":228,"revision":62,"contentType":8879,"locale":29},{"sys":8876},{"type":12,"linkType":13,"id":14},{"sys":8878},{"id":21,"type":12,"linkType":22},{"sys":8880},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8882,"metaTitle":238,"metaDescription":239,"mainTitle":8883,"subtitle":258,"heroImage":8898,"ctaButton":281,"ctaLink":282},[237],{"data":8884,"content":8885,"nodeType":74},{},[8886,8892],{"data":8887,"content":8888,"nodeType":250},{},[8889],{"data":8890,"marks":8891,"value":249,"nodeType":82},{},[],{"data":8893,"content":8894,"nodeType":87},{},[8895],{"data":8896,"marks":8897,"value":257,"nodeType":82},{},[],{"metadata":8899,"sys":8902,"fields":8907},{"tags":8900,"concepts":8901},[],[],{"space":8903,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8905,"publishedVersion":62,"revision":44,"locale":29},{"sys":8904},{"type":12,"linkType":13,"id":14},{"sys":8906},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8908},{"url":273,"details":8909,"fileName":279,"contentType":280},{"size":275,"image":8910},{"width":277,"height":278},{"sys":8912,"fields":8915},{"id":8913,"createdAt":8914},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":8916,"slug":8917,"articleIntro":8916,"category":8918},"Compte 58 - Virements internes","compte-58-virements-internes",[8919],{"metadata":8920,"sys":8923,"fields":8930},{"tags":8921,"concepts":8922},[],[],{"space":8924,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8926,"publishedVersion":228,"revision":62,"contentType":8928,"locale":29},{"sys":8925},{"type":12,"linkType":13,"id":14},{"sys":8927},{"id":21,"type":12,"linkType":22},{"sys":8929},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8931,"metaTitle":238,"metaDescription":239,"mainTitle":8932,"subtitle":258,"heroImage":8947,"ctaButton":281,"ctaLink":282},[237],{"data":8933,"content":8934,"nodeType":74},{},[8935,8941],{"data":8936,"content":8937,"nodeType":250},{},[8938],{"data":8939,"marks":8940,"value":249,"nodeType":82},{},[],{"data":8942,"content":8943,"nodeType":87},{},[8944],{"data":8945,"marks":8946,"value":257,"nodeType":82},{},[],{"metadata":8948,"sys":8951,"fields":8956},{"tags":8949,"concepts":8950},[],[],{"space":8952,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8954,"publishedVersion":62,"revision":44,"locale":29},{"sys":8953},{"type":12,"linkType":13,"id":14},{"sys":8955},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8957},{"url":273,"details":8958,"fileName":279,"contentType":280},{"size":275,"image":8959},{"width":277,"height":278},{"sys":8961,"fields":8964},{"id":8962,"createdAt":8963},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":8965,"slug":8966,"articleIntro":8965,"category":8967},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[8968],{"metadata":8969,"sys":8972,"fields":8979},{"tags":8970,"concepts":8971},[],[],{"space":8973,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8975,"publishedVersion":228,"revision":62,"contentType":8977,"locale":29},{"sys":8974},{"type":12,"linkType":13,"id":14},{"sys":8976},{"id":21,"type":12,"linkType":22},{"sys":8978},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8980,"metaTitle":238,"metaDescription":239,"mainTitle":8981,"subtitle":258,"heroImage":8996,"ctaButton":281,"ctaLink":282},[237],{"data":8982,"content":8983,"nodeType":74},{},[8984,8990],{"data":8985,"content":8986,"nodeType":250},{},[8987],{"data":8988,"marks":8989,"value":249,"nodeType":82},{},[],{"data":8991,"content":8992,"nodeType":87},{},[8993],{"data":8994,"marks":8995,"value":257,"nodeType":82},{},[],{"metadata":8997,"sys":9000,"fields":9005},{"tags":8998,"concepts":8999},[],[],{"space":9001,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9003,"publishedVersion":62,"revision":44,"locale":29},{"sys":9002},{"type":12,"linkType":13,"id":14},{"sys":9004},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9006},{"url":273,"details":9007,"fileName":279,"contentType":280},{"size":275,"image":9008},{"width":277,"height":278},{"sys":9010,"fields":9013},{"id":9011,"createdAt":9012},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":9014,"slug":9015,"articleIntro":9014,"category":9016},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[9017],{"metadata":9018,"sys":9021,"fields":9028},{"tags":9019,"concepts":9020},[],[],{"space":9022,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9024,"publishedVersion":228,"revision":62,"contentType":9026,"locale":29},{"sys":9023},{"type":12,"linkType":13,"id":14},{"sys":9025},{"id":21,"type":12,"linkType":22},{"sys":9027},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9029,"metaTitle":238,"metaDescription":239,"mainTitle":9030,"subtitle":258,"heroImage":9045,"ctaButton":281,"ctaLink":282},[237],{"data":9031,"content":9032,"nodeType":74},{},[9033,9039],{"data":9034,"content":9035,"nodeType":250},{},[9036],{"data":9037,"marks":9038,"value":249,"nodeType":82},{},[],{"data":9040,"content":9041,"nodeType":87},{},[9042],{"data":9043,"marks":9044,"value":257,"nodeType":82},{},[],{"metadata":9046,"sys":9049,"fields":9054},{"tags":9047,"concepts":9048},[],[],{"space":9050,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9052,"publishedVersion":62,"revision":44,"locale":29},{"sys":9051},{"type":12,"linkType":13,"id":14},{"sys":9053},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9055},{"url":273,"details":9056,"fileName":279,"contentType":280},{"size":275,"image":9057},{"width":277,"height":278},{"sys":9059,"fields":9062},{"id":9060,"createdAt":9061},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":9063,"slug":9064,"articleIntro":9063,"category":9065},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[9066],{"metadata":9067,"sys":9070,"fields":9077},{"tags":9068,"concepts":9069},[],[],{"space":9071,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9073,"publishedVersion":228,"revision":62,"contentType":9075,"locale":29},{"sys":9072},{"type":12,"linkType":13,"id":14},{"sys":9074},{"id":21,"type":12,"linkType":22},{"sys":9076},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9078,"metaTitle":238,"metaDescription":239,"mainTitle":9079,"subtitle":258,"heroImage":9094,"ctaButton":281,"ctaLink":282},[237],{"data":9080,"content":9081,"nodeType":74},{},[9082,9088],{"data":9083,"content":9084,"nodeType":250},{},[9085],{"data":9086,"marks":9087,"value":249,"nodeType":82},{},[],{"data":9089,"content":9090,"nodeType":87},{},[9091],{"data":9092,"marks":9093,"value":257,"nodeType":82},{},[],{"metadata":9095,"sys":9098,"fields":9103},{"tags":9096,"concepts":9097},[],[],{"space":9099,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9101,"publishedVersion":62,"revision":44,"locale":29},{"sys":9100},{"type":12,"linkType":13,"id":14},{"sys":9102},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9104},{"url":273,"details":9105,"fileName":279,"contentType":280},{"size":275,"image":9106},{"width":277,"height":278},{"sys":9108,"fields":9111},{"id":9109,"createdAt":9110},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":9112,"slug":9113,"articleIntro":9112,"category":9114},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[9115],{"metadata":9116,"sys":9119,"fields":9126},{"tags":9117,"concepts":9118},[],[],{"space":9120,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9122,"publishedVersion":228,"revision":62,"contentType":9124,"locale":29},{"sys":9121},{"type":12,"linkType":13,"id":14},{"sys":9123},{"id":21,"type":12,"linkType":22},{"sys":9125},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9127,"metaTitle":238,"metaDescription":239,"mainTitle":9128,"subtitle":258,"heroImage":9143,"ctaButton":281,"ctaLink":282},[237],{"data":9129,"content":9130,"nodeType":74},{},[9131,9137],{"data":9132,"content":9133,"nodeType":250},{},[9134],{"data":9135,"marks":9136,"value":249,"nodeType":82},{},[],{"data":9138,"content":9139,"nodeType":87},{},[9140],{"data":9141,"marks":9142,"value":257,"nodeType":82},{},[],{"metadata":9144,"sys":9147,"fields":9152},{"tags":9145,"concepts":9146},[],[],{"space":9148,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9150,"publishedVersion":62,"revision":44,"locale":29},{"sys":9149},{"type":12,"linkType":13,"id":14},{"sys":9151},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9153},{"url":273,"details":9154,"fileName":279,"contentType":280},{"size":275,"image":9155},{"width":277,"height":278},{"sys":9157,"fields":9160},{"id":9158,"createdAt":9159},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":9161,"slug":9162,"articleIntro":-1,"category":9163},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[9164],{"metadata":9165,"sys":9168,"fields":9175},{"tags":9166,"concepts":9167},[],[],{"space":9169,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9171,"publishedVersion":228,"revision":62,"contentType":9173,"locale":29},{"sys":9170},{"type":12,"linkType":13,"id":14},{"sys":9172},{"id":21,"type":12,"linkType":22},{"sys":9174},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9176,"metaTitle":238,"metaDescription":239,"mainTitle":9177,"subtitle":258,"heroImage":9192,"ctaButton":281,"ctaLink":282},[237],{"data":9178,"content":9179,"nodeType":74},{},[9180,9186],{"data":9181,"content":9182,"nodeType":250},{},[9183],{"data":9184,"marks":9185,"value":249,"nodeType":82},{},[],{"data":9187,"content":9188,"nodeType":87},{},[9189],{"data":9190,"marks":9191,"value":257,"nodeType":82},{},[],{"metadata":9193,"sys":9196,"fields":9201},{"tags":9194,"concepts":9195},[],[],{"space":9197,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9199,"publishedVersion":62,"revision":44,"locale":29},{"sys":9198},{"type":12,"linkType":13,"id":14},{"sys":9200},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9202},{"url":273,"details":9203,"fileName":279,"contentType":280},{"size":275,"image":9204},{"width":277,"height":278},{"sys":9206,"fields":9209},{"id":9207,"createdAt":9208},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":9210,"slug":9211,"articleIntro":9210,"category":9212},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[9213],{"metadata":9214,"sys":9217,"fields":9224},{"tags":9215,"concepts":9216},[],[],{"space":9218,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9220,"publishedVersion":228,"revision":62,"contentType":9222,"locale":29},{"sys":9219},{"type":12,"linkType":13,"id":14},{"sys":9221},{"id":21,"type":12,"linkType":22},{"sys":9223},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9225,"metaTitle":238,"metaDescription":239,"mainTitle":9226,"subtitle":258,"heroImage":9241,"ctaButton":281,"ctaLink":282},[237],{"data":9227,"content":9228,"nodeType":74},{},[9229,9235],{"data":9230,"content":9231,"nodeType":250},{},[9232],{"data":9233,"marks":9234,"value":249,"nodeType":82},{},[],{"data":9236,"content":9237,"nodeType":87},{},[9238],{"data":9239,"marks":9240,"value":257,"nodeType":82},{},[],{"metadata":9242,"sys":9245,"fields":9250},{"tags":9243,"concepts":9244},[],[],{"space":9246,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9248,"publishedVersion":62,"revision":44,"locale":29},{"sys":9247},{"type":12,"linkType":13,"id":14},{"sys":9249},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9251},{"url":273,"details":9252,"fileName":279,"contentType":280},{"size":275,"image":9253},{"width":277,"height":278},{"sys":9255,"fields":9258},{"id":9256,"createdAt":9257},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":9259,"slug":9260,"articleIntro":9259,"category":9261},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[9262],{"metadata":9263,"sys":9266,"fields":9273},{"tags":9264,"concepts":9265},[],[],{"space":9267,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9269,"publishedVersion":228,"revision":62,"contentType":9271,"locale":29},{"sys":9268},{"type":12,"linkType":13,"id":14},{"sys":9270},{"id":21,"type":12,"linkType":22},{"sys":9272},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9274,"metaTitle":238,"metaDescription":239,"mainTitle":9275,"subtitle":258,"heroImage":9290,"ctaButton":281,"ctaLink":282},[237],{"data":9276,"content":9277,"nodeType":74},{},[9278,9284],{"data":9279,"content":9280,"nodeType":250},{},[9281],{"data":9282,"marks":9283,"value":249,"nodeType":82},{},[],{"data":9285,"content":9286,"nodeType":87},{},[9287],{"data":9288,"marks":9289,"value":257,"nodeType":82},{},[],{"metadata":9291,"sys":9294,"fields":9299},{"tags":9292,"concepts":9293},[],[],{"space":9295,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9297,"publishedVersion":62,"revision":44,"locale":29},{"sys":9296},{"type":12,"linkType":13,"id":14},{"sys":9298},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9300},{"url":273,"details":9301,"fileName":279,"contentType":280},{"size":275,"image":9302},{"width":277,"height":278},{"sys":9304,"fields":9307},{"id":9305,"createdAt":9306},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":9308,"slug":9309,"articleIntro":-1,"category":9310},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[9311],{"metadata":9312,"sys":9315,"fields":9322},{"tags":9313,"concepts":9314},[],[],{"space":9316,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9318,"publishedVersion":228,"revision":62,"contentType":9320,"locale":29},{"sys":9317},{"type":12,"linkType":13,"id":14},{"sys":9319},{"id":21,"type":12,"linkType":22},{"sys":9321},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9323,"metaTitle":238,"metaDescription":239,"mainTitle":9324,"subtitle":258,"heroImage":9339,"ctaButton":281,"ctaLink":282},[237],{"data":9325,"content":9326,"nodeType":74},{},[9327,9333],{"data":9328,"content":9329,"nodeType":250},{},[9330],{"data":9331,"marks":9332,"value":249,"nodeType":82},{},[],{"data":9334,"content":9335,"nodeType":87},{},[9336],{"data":9337,"marks":9338,"value":257,"nodeType":82},{},[],{"metadata":9340,"sys":9343,"fields":9348},{"tags":9341,"concepts":9342},[],[],{"space":9344,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9346,"publishedVersion":62,"revision":44,"locale":29},{"sys":9345},{"type":12,"linkType":13,"id":14},{"sys":9347},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9349},{"url":273,"details":9350,"fileName":279,"contentType":280},{"size":275,"image":9351},{"width":277,"height":278},{"sys":9353,"fields":9356},{"id":9354,"createdAt":9355},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":9357,"slug":9358,"articleIntro":9357,"category":9359},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[9360],{"metadata":9361,"sys":9364,"fields":9371},{"tags":9362,"concepts":9363},[],[],{"space":9365,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9367,"publishedVersion":228,"revision":62,"contentType":9369,"locale":29},{"sys":9366},{"type":12,"linkType":13,"id":14},{"sys":9368},{"id":21,"type":12,"linkType":22},{"sys":9370},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9372,"metaTitle":238,"metaDescription":239,"mainTitle":9373,"subtitle":258,"heroImage":9388,"ctaButton":281,"ctaLink":282},[237],{"data":9374,"content":9375,"nodeType":74},{},[9376,9382],{"data":9377,"content":9378,"nodeType":250},{},[9379],{"data":9380,"marks":9381,"value":249,"nodeType":82},{},[],{"data":9383,"content":9384,"nodeType":87},{},[9385],{"data":9386,"marks":9387,"value":257,"nodeType":82},{},[],{"metadata":9389,"sys":9392,"fields":9397},{"tags":9390,"concepts":9391},[],[],{"space":9393,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9395,"publishedVersion":62,"revision":44,"locale":29},{"sys":9394},{"type":12,"linkType":13,"id":14},{"sys":9396},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9398},{"url":273,"details":9399,"fileName":279,"contentType":280},{"size":275,"image":9400},{"width":277,"height":278},{"sys":9402,"fields":9405},{"id":9403,"createdAt":9404},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":9406,"slug":9407,"articleIntro":9406,"category":9408},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[9409],{"metadata":9410,"sys":9413,"fields":9420},{"tags":9411,"concepts":9412},[],[],{"space":9414,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9416,"publishedVersion":228,"revision":62,"contentType":9418,"locale":29},{"sys":9415},{"type":12,"linkType":13,"id":14},{"sys":9417},{"id":21,"type":12,"linkType":22},{"sys":9419},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9421,"metaTitle":238,"metaDescription":239,"mainTitle":9422,"subtitle":258,"heroImage":9437,"ctaButton":281,"ctaLink":282},[237],{"data":9423,"content":9424,"nodeType":74},{},[9425,9431],{"data":9426,"content":9427,"nodeType":250},{},[9428],{"data":9429,"marks":9430,"value":249,"nodeType":82},{},[],{"data":9432,"content":9433,"nodeType":87},{},[9434],{"data":9435,"marks":9436,"value":257,"nodeType":82},{},[],{"metadata":9438,"sys":9441,"fields":9446},{"tags":9439,"concepts":9440},[],[],{"space":9442,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9444,"publishedVersion":62,"revision":44,"locale":29},{"sys":9443},{"type":12,"linkType":13,"id":14},{"sys":9445},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9447},{"url":273,"details":9448,"fileName":279,"contentType":280},{"size":275,"image":9449},{"width":277,"height":278},{"sys":9451,"fields":9454},{"id":9452,"createdAt":9453},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":9455,"slug":9456,"articleIntro":9455,"category":9457},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[9458],{"metadata":9459,"sys":9462,"fields":9469},{"tags":9460,"concepts":9461},[],[],{"space":9463,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9465,"publishedVersion":228,"revision":62,"contentType":9467,"locale":29},{"sys":9464},{"type":12,"linkType":13,"id":14},{"sys":9466},{"id":21,"type":12,"linkType":22},{"sys":9468},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9470,"metaTitle":238,"metaDescription":239,"mainTitle":9471,"subtitle":258,"heroImage":9486,"ctaButton":281,"ctaLink":282},[237],{"data":9472,"content":9473,"nodeType":74},{},[9474,9480],{"data":9475,"content":9476,"nodeType":250},{},[9477],{"data":9478,"marks":9479,"value":249,"nodeType":82},{},[],{"data":9481,"content":9482,"nodeType":87},{},[9483],{"data":9484,"marks":9485,"value":257,"nodeType":82},{},[],{"metadata":9487,"sys":9490,"fields":9495},{"tags":9488,"concepts":9489},[],[],{"space":9491,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9493,"publishedVersion":62,"revision":44,"locale":29},{"sys":9492},{"type":12,"linkType":13,"id":14},{"sys":9494},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9496},{"url":273,"details":9497,"fileName":279,"contentType":280},{"size":275,"image":9498},{"width":277,"height":278},{"sys":9500,"fields":9503},{"id":9501,"createdAt":9502},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":9504,"slug":9505,"articleIntro":9504,"category":9506},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[9507],{"metadata":9508,"sys":9511,"fields":9518},{"tags":9509,"concepts":9510},[],[],{"space":9512,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9514,"publishedVersion":228,"revision":62,"contentType":9516,"locale":29},{"sys":9513},{"type":12,"linkType":13,"id":14},{"sys":9515},{"id":21,"type":12,"linkType":22},{"sys":9517},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9519,"metaTitle":238,"metaDescription":239,"mainTitle":9520,"subtitle":258,"heroImage":9535,"ctaButton":281,"ctaLink":282},[237],{"data":9521,"content":9522,"nodeType":74},{},[9523,9529],{"data":9524,"content":9525,"nodeType":250},{},[9526],{"data":9527,"marks":9528,"value":249,"nodeType":82},{},[],{"data":9530,"content":9531,"nodeType":87},{},[9532],{"data":9533,"marks":9534,"value":257,"nodeType":82},{},[],{"metadata":9536,"sys":9539,"fields":9544},{"tags":9537,"concepts":9538},[],[],{"space":9540,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9542,"publishedVersion":62,"revision":44,"locale":29},{"sys":9541},{"type":12,"linkType":13,"id":14},{"sys":9543},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9545},{"url":273,"details":9546,"fileName":279,"contentType":280},{"size":275,"image":9547},{"width":277,"height":278},{"sys":9549,"fields":9552},{"id":9550,"createdAt":9551},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":9553,"slug":9554,"articleIntro":9553,"category":9555},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[9556],{"metadata":9557,"sys":9560,"fields":9567},{"tags":9558,"concepts":9559},[],[],{"space":9561,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9563,"publishedVersion":228,"revision":62,"contentType":9565,"locale":29},{"sys":9562},{"type":12,"linkType":13,"id":14},{"sys":9564},{"id":21,"type":12,"linkType":22},{"sys":9566},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9568,"metaTitle":238,"metaDescription":239,"mainTitle":9569,"subtitle":258,"heroImage":9584,"ctaButton":281,"ctaLink":282},[237],{"data":9570,"content":9571,"nodeType":74},{},[9572,9578],{"data":9573,"content":9574,"nodeType":250},{},[9575],{"data":9576,"marks":9577,"value":249,"nodeType":82},{},[],{"data":9579,"content":9580,"nodeType":87},{},[9581],{"data":9582,"marks":9583,"value":257,"nodeType":82},{},[],{"metadata":9585,"sys":9588,"fields":9593},{"tags":9586,"concepts":9587},[],[],{"space":9589,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9591,"publishedVersion":62,"revision":44,"locale":29},{"sys":9590},{"type":12,"linkType":13,"id":14},{"sys":9592},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9594},{"url":273,"details":9595,"fileName":279,"contentType":280},{"size":275,"image":9596},{"width":277,"height":278},{"sys":9598,"fields":9601},{"id":9599,"createdAt":9600},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":9602,"slug":9603,"articleIntro":9602,"category":9604},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[9605],{"metadata":9606,"sys":9609,"fields":9616},{"tags":9607,"concepts":9608},[],[],{"space":9610,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9612,"publishedVersion":228,"revision":62,"contentType":9614,"locale":29},{"sys":9611},{"type":12,"linkType":13,"id":14},{"sys":9613},{"id":21,"type":12,"linkType":22},{"sys":9615},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9617,"metaTitle":238,"metaDescription":239,"mainTitle":9618,"subtitle":258,"heroImage":9633,"ctaButton":281,"ctaLink":282},[237],{"data":9619,"content":9620,"nodeType":74},{},[9621,9627],{"data":9622,"content":9623,"nodeType":250},{},[9624],{"data":9625,"marks":9626,"value":249,"nodeType":82},{},[],{"data":9628,"content":9629,"nodeType":87},{},[9630],{"data":9631,"marks":9632,"value":257,"nodeType":82},{},[],{"metadata":9634,"sys":9637,"fields":9642},{"tags":9635,"concepts":9636},[],[],{"space":9638,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9640,"publishedVersion":62,"revision":44,"locale":29},{"sys":9639},{"type":12,"linkType":13,"id":14},{"sys":9641},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9643},{"url":273,"details":9644,"fileName":279,"contentType":280},{"size":275,"image":9645},{"width":277,"height":278},{"sys":9647,"fields":9650},{"id":9648,"createdAt":9649},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":9651,"slug":9652,"articleIntro":-1,"category":9653},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[9654],{"metadata":9655,"sys":9658,"fields":9665},{"tags":9656,"concepts":9657},[],[],{"space":9659,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9661,"publishedVersion":228,"revision":62,"contentType":9663,"locale":29},{"sys":9660},{"type":12,"linkType":13,"id":14},{"sys":9662},{"id":21,"type":12,"linkType":22},{"sys":9664},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9666,"metaTitle":238,"metaDescription":239,"mainTitle":9667,"subtitle":258,"heroImage":9682,"ctaButton":281,"ctaLink":282},[237],{"data":9668,"content":9669,"nodeType":74},{},[9670,9676],{"data":9671,"content":9672,"nodeType":250},{},[9673],{"data":9674,"marks":9675,"value":249,"nodeType":82},{},[],{"data":9677,"content":9678,"nodeType":87},{},[9679],{"data":9680,"marks":9681,"value":257,"nodeType":82},{},[],{"metadata":9683,"sys":9686,"fields":9691},{"tags":9684,"concepts":9685},[],[],{"space":9687,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9689,"publishedVersion":62,"revision":44,"locale":29},{"sys":9688},{"type":12,"linkType":13,"id":14},{"sys":9690},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9692},{"url":273,"details":9693,"fileName":279,"contentType":280},{"size":275,"image":9694},{"width":277,"height":278},{"sys":9696,"fields":9699},{"id":9697,"createdAt":9698},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":9700,"slug":9701,"articleIntro":-1,"category":9702},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[9703],{"metadata":9704,"sys":9707,"fields":9714},{"tags":9705,"concepts":9706},[],[],{"space":9708,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9710,"publishedVersion":228,"revision":62,"contentType":9712,"locale":29},{"sys":9709},{"type":12,"linkType":13,"id":14},{"sys":9711},{"id":21,"type":12,"linkType":22},{"sys":9713},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9715,"metaTitle":238,"metaDescription":239,"mainTitle":9716,"subtitle":258,"heroImage":9731,"ctaButton":281,"ctaLink":282},[237],{"data":9717,"content":9718,"nodeType":74},{},[9719,9725],{"data":9720,"content":9721,"nodeType":250},{},[9722],{"data":9723,"marks":9724,"value":249,"nodeType":82},{},[],{"data":9726,"content":9727,"nodeType":87},{},[9728],{"data":9729,"marks":9730,"value":257,"nodeType":82},{},[],{"metadata":9732,"sys":9735,"fields":9740},{"tags":9733,"concepts":9734},[],[],{"space":9736,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9738,"publishedVersion":62,"revision":44,"locale":29},{"sys":9737},{"type":12,"linkType":13,"id":14},{"sys":9739},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9741},{"url":273,"details":9742,"fileName":279,"contentType":280},{"size":275,"image":9743},{"width":277,"height":278},{"sys":9745,"fields":9748},{"id":9746,"createdAt":9747},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":9749,"slug":9750,"articleIntro":9749,"category":9751},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[9752],{"metadata":9753,"sys":9756,"fields":9763},{"tags":9754,"concepts":9755},[],[],{"space":9757,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9759,"publishedVersion":228,"revision":62,"contentType":9761,"locale":29},{"sys":9758},{"type":12,"linkType":13,"id":14},{"sys":9760},{"id":21,"type":12,"linkType":22},{"sys":9762},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9764,"metaTitle":238,"metaDescription":239,"mainTitle":9765,"subtitle":258,"heroImage":9780,"ctaButton":281,"ctaLink":282},[237],{"data":9766,"content":9767,"nodeType":74},{},[9768,9774],{"data":9769,"content":9770,"nodeType":250},{},[9771],{"data":9772,"marks":9773,"value":249,"nodeType":82},{},[],{"data":9775,"content":9776,"nodeType":87},{},[9777],{"data":9778,"marks":9779,"value":257,"nodeType":82},{},[],{"metadata":9781,"sys":9784,"fields":9789},{"tags":9782,"concepts":9783},[],[],{"space":9785,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9787,"publishedVersion":62,"revision":44,"locale":29},{"sys":9786},{"type":12,"linkType":13,"id":14},{"sys":9788},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9790},{"url":273,"details":9791,"fileName":279,"contentType":280},{"size":275,"image":9792},{"width":277,"height":278},{"sys":9794,"fields":9797},{"id":9795,"createdAt":9796},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":9798,"slug":9799,"articleIntro":9798,"category":9800},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[9801],{"metadata":9802,"sys":9805,"fields":9812},{"tags":9803,"concepts":9804},[],[],{"space":9806,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9808,"publishedVersion":228,"revision":62,"contentType":9810,"locale":29},{"sys":9807},{"type":12,"linkType":13,"id":14},{"sys":9809},{"id":21,"type":12,"linkType":22},{"sys":9811},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9813,"metaTitle":238,"metaDescription":239,"mainTitle":9814,"subtitle":258,"heroImage":9829,"ctaButton":281,"ctaLink":282},[237],{"data":9815,"content":9816,"nodeType":74},{},[9817,9823],{"data":9818,"content":9819,"nodeType":250},{},[9820],{"data":9821,"marks":9822,"value":249,"nodeType":82},{},[],{"data":9824,"content":9825,"nodeType":87},{},[9826],{"data":9827,"marks":9828,"value":257,"nodeType":82},{},[],{"metadata":9830,"sys":9833,"fields":9838},{"tags":9831,"concepts":9832},[],[],{"space":9834,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9836,"publishedVersion":62,"revision":44,"locale":29},{"sys":9835},{"type":12,"linkType":13,"id":14},{"sys":9837},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9839},{"url":273,"details":9840,"fileName":279,"contentType":280},{"size":275,"image":9841},{"width":277,"height":278},{"sys":9843,"fields":9846},{"id":9844,"createdAt":9845},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":9847,"slug":9848,"articleIntro":-1,"category":9849},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[9850],{"metadata":9851,"sys":9854,"fields":9861},{"tags":9852,"concepts":9853},[],[],{"space":9855,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9857,"publishedVersion":228,"revision":62,"contentType":9859,"locale":29},{"sys":9856},{"type":12,"linkType":13,"id":14},{"sys":9858},{"id":21,"type":12,"linkType":22},{"sys":9860},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9862,"metaTitle":238,"metaDescription":239,"mainTitle":9863,"subtitle":258,"heroImage":9878,"ctaButton":281,"ctaLink":282},[237],{"data":9864,"content":9865,"nodeType":74},{},[9866,9872],{"data":9867,"content":9868,"nodeType":250},{},[9869],{"data":9870,"marks":9871,"value":249,"nodeType":82},{},[],{"data":9873,"content":9874,"nodeType":87},{},[9875],{"data":9876,"marks":9877,"value":257,"nodeType":82},{},[],{"metadata":9879,"sys":9882,"fields":9887},{"tags":9880,"concepts":9881},[],[],{"space":9883,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9885,"publishedVersion":62,"revision":44,"locale":29},{"sys":9884},{"type":12,"linkType":13,"id":14},{"sys":9886},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9888},{"url":273,"details":9889,"fileName":279,"contentType":280},{"size":275,"image":9890},{"width":277,"height":278},{"sys":9892,"fields":9895},{"id":9893,"createdAt":9894},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":9896,"slug":9897,"articleIntro":9896,"category":9898},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[9899],{"metadata":9900,"sys":9903,"fields":9910},{"tags":9901,"concepts":9902},[],[],{"space":9904,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9906,"publishedVersion":228,"revision":62,"contentType":9908,"locale":29},{"sys":9905},{"type":12,"linkType":13,"id":14},{"sys":9907},{"id":21,"type":12,"linkType":22},{"sys":9909},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9911,"metaTitle":238,"metaDescription":239,"mainTitle":9912,"subtitle":258,"heroImage":9927,"ctaButton":281,"ctaLink":282},[237],{"data":9913,"content":9914,"nodeType":74},{},[9915,9921],{"data":9916,"content":9917,"nodeType":250},{},[9918],{"data":9919,"marks":9920,"value":249,"nodeType":82},{},[],{"data":9922,"content":9923,"nodeType":87},{},[9924],{"data":9925,"marks":9926,"value":257,"nodeType":82},{},[],{"metadata":9928,"sys":9931,"fields":9936},{"tags":9929,"concepts":9930},[],[],{"space":9932,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9934,"publishedVersion":62,"revision":44,"locale":29},{"sys":9933},{"type":12,"linkType":13,"id":14},{"sys":9935},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9937},{"url":273,"details":9938,"fileName":279,"contentType":280},{"size":275,"image":9939},{"width":277,"height":278},{"sys":9941,"fields":9944},{"id":9942,"createdAt":9943},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":9945,"slug":9946,"articleIntro":9945,"category":9947},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[9948],{"metadata":9949,"sys":9952,"fields":9959},{"tags":9950,"concepts":9951},[],[],{"space":9953,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9955,"publishedVersion":228,"revision":62,"contentType":9957,"locale":29},{"sys":9954},{"type":12,"linkType":13,"id":14},{"sys":9956},{"id":21,"type":12,"linkType":22},{"sys":9958},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9960,"metaTitle":238,"metaDescription":239,"mainTitle":9961,"subtitle":258,"heroImage":9976,"ctaButton":281,"ctaLink":282},[237],{"data":9962,"content":9963,"nodeType":74},{},[9964,9970],{"data":9965,"content":9966,"nodeType":250},{},[9967],{"data":9968,"marks":9969,"value":249,"nodeType":82},{},[],{"data":9971,"content":9972,"nodeType":87},{},[9973],{"data":9974,"marks":9975,"value":257,"nodeType":82},{},[],{"metadata":9977,"sys":9980,"fields":9985},{"tags":9978,"concepts":9979},[],[],{"space":9981,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9983,"publishedVersion":62,"revision":44,"locale":29},{"sys":9982},{"type":12,"linkType":13,"id":14},{"sys":9984},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9986},{"url":273,"details":9987,"fileName":279,"contentType":280},{"size":275,"image":9988},{"width":277,"height":278},{"sys":9990,"fields":9993},{"id":9991,"createdAt":9992},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":9994,"slug":9995,"articleIntro":9994,"category":9996},"Compte 6156 - Maintenance","compte-6156-maintenance",[9997],{"metadata":9998,"sys":10001,"fields":10008},{"tags":9999,"concepts":10000},[],[],{"space":10002,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10004,"publishedVersion":228,"revision":62,"contentType":10006,"locale":29},{"sys":10003},{"type":12,"linkType":13,"id":14},{"sys":10005},{"id":21,"type":12,"linkType":22},{"sys":10007},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10009,"metaTitle":238,"metaDescription":239,"mainTitle":10010,"subtitle":258,"heroImage":10025,"ctaButton":281,"ctaLink":282},[237],{"data":10011,"content":10012,"nodeType":74},{},[10013,10019],{"data":10014,"content":10015,"nodeType":250},{},[10016],{"data":10017,"marks":10018,"value":249,"nodeType":82},{},[],{"data":10020,"content":10021,"nodeType":87},{},[10022],{"data":10023,"marks":10024,"value":257,"nodeType":82},{},[],{"metadata":10026,"sys":10029,"fields":10034},{"tags":10027,"concepts":10028},[],[],{"space":10030,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10032,"publishedVersion":62,"revision":44,"locale":29},{"sys":10031},{"type":12,"linkType":13,"id":14},{"sys":10033},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10035},{"url":273,"details":10036,"fileName":279,"contentType":280},{"size":275,"image":10037},{"width":277,"height":278},{"sys":10039,"fields":10042},{"id":10040,"createdAt":10041},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":10043,"slug":10044,"articleIntro":10045,"category":10046},"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.",[10047],{"metadata":10048,"sys":10051,"fields":10058},{"tags":10049,"concepts":10050},[],[],{"space":10052,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10054,"publishedVersion":228,"revision":62,"contentType":10056,"locale":29},{"sys":10053},{"type":12,"linkType":13,"id":14},{"sys":10055},{"id":21,"type":12,"linkType":22},{"sys":10057},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10059,"metaTitle":238,"metaDescription":239,"mainTitle":10060,"subtitle":258,"heroImage":10075,"ctaButton":281,"ctaLink":282},[237],{"data":10061,"content":10062,"nodeType":74},{},[10063,10069],{"data":10064,"content":10065,"nodeType":250},{},[10066],{"data":10067,"marks":10068,"value":249,"nodeType":82},{},[],{"data":10070,"content":10071,"nodeType":87},{},[10072],{"data":10073,"marks":10074,"value":257,"nodeType":82},{},[],{"metadata":10076,"sys":10079,"fields":10084},{"tags":10077,"concepts":10078},[],[],{"space":10080,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10082,"publishedVersion":62,"revision":44,"locale":29},{"sys":10081},{"type":12,"linkType":13,"id":14},{"sys":10083},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10085},{"url":273,"details":10086,"fileName":279,"contentType":280},{"size":275,"image":10087},{"width":277,"height":278},{"sys":10089,"fields":10092},{"id":10090,"createdAt":10091},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":10093,"slug":10094,"articleIntro":10093,"category":10095},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[10096],{"metadata":10097,"sys":10100,"fields":10107},{"tags":10098,"concepts":10099},[],[],{"space":10101,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10103,"publishedVersion":228,"revision":62,"contentType":10105,"locale":29},{"sys":10102},{"type":12,"linkType":13,"id":14},{"sys":10104},{"id":21,"type":12,"linkType":22},{"sys":10106},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10108,"metaTitle":238,"metaDescription":239,"mainTitle":10109,"subtitle":258,"heroImage":10124,"ctaButton":281,"ctaLink":282},[237],{"data":10110,"content":10111,"nodeType":74},{},[10112,10118],{"data":10113,"content":10114,"nodeType":250},{},[10115],{"data":10116,"marks":10117,"value":249,"nodeType":82},{},[],{"data":10119,"content":10120,"nodeType":87},{},[10121],{"data":10122,"marks":10123,"value":257,"nodeType":82},{},[],{"metadata":10125,"sys":10128,"fields":10133},{"tags":10126,"concepts":10127},[],[],{"space":10129,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10131,"publishedVersion":62,"revision":44,"locale":29},{"sys":10130},{"type":12,"linkType":13,"id":14},{"sys":10132},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10134},{"url":273,"details":10135,"fileName":279,"contentType":280},{"size":275,"image":10136},{"width":277,"height":278},{"sys":10138,"fields":10141},{"id":10139,"createdAt":10140},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":10142,"slug":10143,"articleIntro":10142,"category":10144},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[10145],{"metadata":10146,"sys":10149,"fields":10156},{"tags":10147,"concepts":10148},[],[],{"space":10150,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10152,"publishedVersion":228,"revision":62,"contentType":10154,"locale":29},{"sys":10151},{"type":12,"linkType":13,"id":14},{"sys":10153},{"id":21,"type":12,"linkType":22},{"sys":10155},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10157,"metaTitle":238,"metaDescription":239,"mainTitle":10158,"subtitle":258,"heroImage":10173,"ctaButton":281,"ctaLink":282},[237],{"data":10159,"content":10160,"nodeType":74},{},[10161,10167],{"data":10162,"content":10163,"nodeType":250},{},[10164],{"data":10165,"marks":10166,"value":249,"nodeType":82},{},[],{"data":10168,"content":10169,"nodeType":87},{},[10170],{"data":10171,"marks":10172,"value":257,"nodeType":82},{},[],{"metadata":10174,"sys":10177,"fields":10182},{"tags":10175,"concepts":10176},[],[],{"space":10178,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10180,"publishedVersion":62,"revision":44,"locale":29},{"sys":10179},{"type":12,"linkType":13,"id":14},{"sys":10181},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10183},{"url":273,"details":10184,"fileName":279,"contentType":280},{"size":275,"image":10185},{"width":277,"height":278},{"sys":10187,"fields":10190},{"id":10188,"createdAt":10189},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":10191,"slug":10192,"articleIntro":-1,"category":10193},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[10194],{"metadata":10195,"sys":10198,"fields":10205},{"tags":10196,"concepts":10197},[],[],{"space":10199,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10201,"publishedVersion":228,"revision":62,"contentType":10203,"locale":29},{"sys":10200},{"type":12,"linkType":13,"id":14},{"sys":10202},{"id":21,"type":12,"linkType":22},{"sys":10204},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10206,"metaTitle":238,"metaDescription":239,"mainTitle":10207,"subtitle":258,"heroImage":10222,"ctaButton":281,"ctaLink":282},[237],{"data":10208,"content":10209,"nodeType":74},{},[10210,10216],{"data":10211,"content":10212,"nodeType":250},{},[10213],{"data":10214,"marks":10215,"value":249,"nodeType":82},{},[],{"data":10217,"content":10218,"nodeType":87},{},[10219],{"data":10220,"marks":10221,"value":257,"nodeType":82},{},[],{"metadata":10223,"sys":10226,"fields":10231},{"tags":10224,"concepts":10225},[],[],{"space":10227,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10229,"publishedVersion":62,"revision":44,"locale":29},{"sys":10228},{"type":12,"linkType":13,"id":14},{"sys":10230},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10232},{"url":273,"details":10233,"fileName":279,"contentType":280},{"size":275,"image":10234},{"width":277,"height":278},{"sys":10236,"fields":10239},{"id":10237,"createdAt":10238},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":10240,"slug":10241,"articleIntro":10240,"category":10242},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[10243],{"metadata":10244,"sys":10247,"fields":10254},{"tags":10245,"concepts":10246},[],[],{"space":10248,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10250,"publishedVersion":228,"revision":62,"contentType":10252,"locale":29},{"sys":10249},{"type":12,"linkType":13,"id":14},{"sys":10251},{"id":21,"type":12,"linkType":22},{"sys":10253},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10255,"metaTitle":238,"metaDescription":239,"mainTitle":10256,"subtitle":258,"heroImage":10271,"ctaButton":281,"ctaLink":282},[237],{"data":10257,"content":10258,"nodeType":74},{},[10259,10265],{"data":10260,"content":10261,"nodeType":250},{},[10262],{"data":10263,"marks":10264,"value":249,"nodeType":82},{},[],{"data":10266,"content":10267,"nodeType":87},{},[10268],{"data":10269,"marks":10270,"value":257,"nodeType":82},{},[],{"metadata":10272,"sys":10275,"fields":10280},{"tags":10273,"concepts":10274},[],[],{"space":10276,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10278,"publishedVersion":62,"revision":44,"locale":29},{"sys":10277},{"type":12,"linkType":13,"id":14},{"sys":10279},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10281},{"url":273,"details":10282,"fileName":279,"contentType":280},{"size":275,"image":10283},{"width":277,"height":278},{"sys":10285,"fields":10288},{"id":10286,"createdAt":10287},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":10289,"slug":10290,"articleIntro":10289,"category":10291},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[10292],{"metadata":10293,"sys":10296,"fields":10303},{"tags":10294,"concepts":10295},[],[],{"space":10297,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10299,"publishedVersion":228,"revision":62,"contentType":10301,"locale":29},{"sys":10298},{"type":12,"linkType":13,"id":14},{"sys":10300},{"id":21,"type":12,"linkType":22},{"sys":10302},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10304,"metaTitle":238,"metaDescription":239,"mainTitle":10305,"subtitle":258,"heroImage":10320,"ctaButton":281,"ctaLink":282},[237],{"data":10306,"content":10307,"nodeType":74},{},[10308,10314],{"data":10309,"content":10310,"nodeType":250},{},[10311],{"data":10312,"marks":10313,"value":249,"nodeType":82},{},[],{"data":10315,"content":10316,"nodeType":87},{},[10317],{"data":10318,"marks":10319,"value":257,"nodeType":82},{},[],{"metadata":10321,"sys":10324,"fields":10329},{"tags":10322,"concepts":10323},[],[],{"space":10325,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10327,"publishedVersion":62,"revision":44,"locale":29},{"sys":10326},{"type":12,"linkType":13,"id":14},{"sys":10328},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10330},{"url":273,"details":10331,"fileName":279,"contentType":280},{"size":275,"image":10332},{"width":277,"height":278},{"sys":10334,"fields":10337},{"id":10335,"createdAt":10336},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":10338,"slug":10339,"articleIntro":10338,"category":10340},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[10341],{"metadata":10342,"sys":10345,"fields":10352},{"tags":10343,"concepts":10344},[],[],{"space":10346,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10348,"publishedVersion":228,"revision":62,"contentType":10350,"locale":29},{"sys":10347},{"type":12,"linkType":13,"id":14},{"sys":10349},{"id":21,"type":12,"linkType":22},{"sys":10351},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10353,"metaTitle":238,"metaDescription":239,"mainTitle":10354,"subtitle":258,"heroImage":10369,"ctaButton":281,"ctaLink":282},[237],{"data":10355,"content":10356,"nodeType":74},{},[10357,10363],{"data":10358,"content":10359,"nodeType":250},{},[10360],{"data":10361,"marks":10362,"value":249,"nodeType":82},{},[],{"data":10364,"content":10365,"nodeType":87},{},[10366],{"data":10367,"marks":10368,"value":257,"nodeType":82},{},[],{"metadata":10370,"sys":10373,"fields":10378},{"tags":10371,"concepts":10372},[],[],{"space":10374,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10376,"publishedVersion":62,"revision":44,"locale":29},{"sys":10375},{"type":12,"linkType":13,"id":14},{"sys":10377},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10379},{"url":273,"details":10380,"fileName":279,"contentType":280},{"size":275,"image":10381},{"width":277,"height":278},{"sys":10383,"fields":10386},{"id":10384,"createdAt":10385},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":10387,"slug":10388,"articleIntro":10387,"category":10389},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[10390],{"metadata":10391,"sys":10394,"fields":10401},{"tags":10392,"concepts":10393},[],[],{"space":10395,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10397,"publishedVersion":228,"revision":62,"contentType":10399,"locale":29},{"sys":10396},{"type":12,"linkType":13,"id":14},{"sys":10398},{"id":21,"type":12,"linkType":22},{"sys":10400},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10402,"metaTitle":238,"metaDescription":239,"mainTitle":10403,"subtitle":258,"heroImage":10418,"ctaButton":281,"ctaLink":282},[237],{"data":10404,"content":10405,"nodeType":74},{},[10406,10412],{"data":10407,"content":10408,"nodeType":250},{},[10409],{"data":10410,"marks":10411,"value":249,"nodeType":82},{},[],{"data":10413,"content":10414,"nodeType":87},{},[10415],{"data":10416,"marks":10417,"value":257,"nodeType":82},{},[],{"metadata":10419,"sys":10422,"fields":10427},{"tags":10420,"concepts":10421},[],[],{"space":10423,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10425,"publishedVersion":62,"revision":44,"locale":29},{"sys":10424},{"type":12,"linkType":13,"id":14},{"sys":10426},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10428},{"url":273,"details":10429,"fileName":279,"contentType":280},{"size":275,"image":10430},{"width":277,"height":278},{"sys":10432,"fields":10435},{"id":10433,"createdAt":10434},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":10436,"slug":10437,"articleIntro":10436,"category":10438},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[10439],{"metadata":10440,"sys":10443,"fields":10450},{"tags":10441,"concepts":10442},[],[],{"space":10444,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10446,"publishedVersion":228,"revision":62,"contentType":10448,"locale":29},{"sys":10445},{"type":12,"linkType":13,"id":14},{"sys":10447},{"id":21,"type":12,"linkType":22},{"sys":10449},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10451,"metaTitle":238,"metaDescription":239,"mainTitle":10452,"subtitle":258,"heroImage":10467,"ctaButton":281,"ctaLink":282},[237],{"data":10453,"content":10454,"nodeType":74},{},[10455,10461],{"data":10456,"content":10457,"nodeType":250},{},[10458],{"data":10459,"marks":10460,"value":249,"nodeType":82},{},[],{"data":10462,"content":10463,"nodeType":87},{},[10464],{"data":10465,"marks":10466,"value":257,"nodeType":82},{},[],{"metadata":10468,"sys":10471,"fields":10476},{"tags":10469,"concepts":10470},[],[],{"space":10472,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10474,"publishedVersion":62,"revision":44,"locale":29},{"sys":10473},{"type":12,"linkType":13,"id":14},{"sys":10475},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10477},{"url":273,"details":10478,"fileName":279,"contentType":280},{"size":275,"image":10479},{"width":277,"height":278},{"sys":10481,"fields":10484},{"id":10482,"createdAt":10483},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":10485,"slug":10486,"articleIntro":10485,"category":10487},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[10488],{"metadata":10489,"sys":10492,"fields":10499},{"tags":10490,"concepts":10491},[],[],{"space":10493,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10495,"publishedVersion":228,"revision":62,"contentType":10497,"locale":29},{"sys":10494},{"type":12,"linkType":13,"id":14},{"sys":10496},{"id":21,"type":12,"linkType":22},{"sys":10498},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10500,"metaTitle":238,"metaDescription":239,"mainTitle":10501,"subtitle":258,"heroImage":10516,"ctaButton":281,"ctaLink":282},[237],{"data":10502,"content":10503,"nodeType":74},{},[10504,10510],{"data":10505,"content":10506,"nodeType":250},{},[10507],{"data":10508,"marks":10509,"value":249,"nodeType":82},{},[],{"data":10511,"content":10512,"nodeType":87},{},[10513],{"data":10514,"marks":10515,"value":257,"nodeType":82},{},[],{"metadata":10517,"sys":10520,"fields":10525},{"tags":10518,"concepts":10519},[],[],{"space":10521,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10523,"publishedVersion":62,"revision":44,"locale":29},{"sys":10522},{"type":12,"linkType":13,"id":14},{"sys":10524},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10526},{"url":273,"details":10527,"fileName":279,"contentType":280},{"size":275,"image":10528},{"width":277,"height":278},{"sys":10530,"fields":10533},{"id":10531,"createdAt":10532},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":10534,"slug":10535,"articleIntro":10534,"category":10536},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[10537],{"metadata":10538,"sys":10541,"fields":10548},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10544,"publishedVersion":228,"revision":62,"contentType":10546,"locale":29},{"sys":10543},{"type":12,"linkType":13,"id":14},{"sys":10545},{"id":21,"type":12,"linkType":22},{"sys":10547},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10549,"metaTitle":238,"metaDescription":239,"mainTitle":10550,"subtitle":258,"heroImage":10565,"ctaButton":281,"ctaLink":282},[237],{"data":10551,"content":10552,"nodeType":74},{},[10553,10559],{"data":10554,"content":10555,"nodeType":250},{},[10556],{"data":10557,"marks":10558,"value":249,"nodeType":82},{},[],{"data":10560,"content":10561,"nodeType":87},{},[10562],{"data":10563,"marks":10564,"value":257,"nodeType":82},{},[],{"metadata":10566,"sys":10569,"fields":10574},{"tags":10567,"concepts":10568},[],[],{"space":10570,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10572,"publishedVersion":62,"revision":44,"locale":29},{"sys":10571},{"type":12,"linkType":13,"id":14},{"sys":10573},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10575},{"url":273,"details":10576,"fileName":279,"contentType":280},{"size":275,"image":10577},{"width":277,"height":278},{"sys":10579,"fields":10582},{"id":10580,"createdAt":10581},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":10583,"slug":10584,"articleIntro":10583,"category":10585},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[10586],{"metadata":10587,"sys":10590,"fields":10597},{"tags":10588,"concepts":10589},[],[],{"space":10591,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10593,"publishedVersion":228,"revision":62,"contentType":10595,"locale":29},{"sys":10592},{"type":12,"linkType":13,"id":14},{"sys":10594},{"id":21,"type":12,"linkType":22},{"sys":10596},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10598,"metaTitle":238,"metaDescription":239,"mainTitle":10599,"subtitle":258,"heroImage":10614,"ctaButton":281,"ctaLink":282},[237],{"data":10600,"content":10601,"nodeType":74},{},[10602,10608],{"data":10603,"content":10604,"nodeType":250},{},[10605],{"data":10606,"marks":10607,"value":249,"nodeType":82},{},[],{"data":10609,"content":10610,"nodeType":87},{},[10611],{"data":10612,"marks":10613,"value":257,"nodeType":82},{},[],{"metadata":10615,"sys":10618,"fields":10623},{"tags":10616,"concepts":10617},[],[],{"space":10619,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10621,"publishedVersion":62,"revision":44,"locale":29},{"sys":10620},{"type":12,"linkType":13,"id":14},{"sys":10622},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10624},{"url":273,"details":10625,"fileName":279,"contentType":280},{"size":275,"image":10626},{"width":277,"height":278},{"sys":10628,"fields":10631},{"id":10629,"createdAt":10630},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":10632,"slug":10633,"articleIntro":-1,"category":10634},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[10635],{"metadata":10636,"sys":10639,"fields":10646},{"tags":10637,"concepts":10638},[],[],{"space":10640,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10642,"publishedVersion":228,"revision":62,"contentType":10644,"locale":29},{"sys":10641},{"type":12,"linkType":13,"id":14},{"sys":10643},{"id":21,"type":12,"linkType":22},{"sys":10645},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10647,"metaTitle":238,"metaDescription":239,"mainTitle":10648,"subtitle":258,"heroImage":10663,"ctaButton":281,"ctaLink":282},[237],{"data":10649,"content":10650,"nodeType":74},{},[10651,10657],{"data":10652,"content":10653,"nodeType":250},{},[10654],{"data":10655,"marks":10656,"value":249,"nodeType":82},{},[],{"data":10658,"content":10659,"nodeType":87},{},[10660],{"data":10661,"marks":10662,"value":257,"nodeType":82},{},[],{"metadata":10664,"sys":10667,"fields":10672},{"tags":10665,"concepts":10666},[],[],{"space":10668,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10670,"publishedVersion":62,"revision":44,"locale":29},{"sys":10669},{"type":12,"linkType":13,"id":14},{"sys":10671},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10673},{"url":273,"details":10674,"fileName":279,"contentType":280},{"size":275,"image":10675},{"width":277,"height":278},{"sys":10677,"fields":10680},{"id":10678,"createdAt":10679},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":10681,"slug":10682,"articleIntro":10683,"category":10684},"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. ",[10685],{"metadata":10686,"sys":10689,"fields":10696},{"tags":10687,"concepts":10688},[],[],{"space":10690,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10692,"publishedVersion":228,"revision":62,"contentType":10694,"locale":29},{"sys":10691},{"type":12,"linkType":13,"id":14},{"sys":10693},{"id":21,"type":12,"linkType":22},{"sys":10695},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10697,"metaTitle":238,"metaDescription":239,"mainTitle":10698,"subtitle":258,"heroImage":10713,"ctaButton":281,"ctaLink":282},[237],{"data":10699,"content":10700,"nodeType":74},{},[10701,10707],{"data":10702,"content":10703,"nodeType":250},{},[10704],{"data":10705,"marks":10706,"value":249,"nodeType":82},{},[],{"data":10708,"content":10709,"nodeType":87},{},[10710],{"data":10711,"marks":10712,"value":257,"nodeType":82},{},[],{"metadata":10714,"sys":10717,"fields":10722},{"tags":10715,"concepts":10716},[],[],{"space":10718,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10720,"publishedVersion":62,"revision":44,"locale":29},{"sys":10719},{"type":12,"linkType":13,"id":14},{"sys":10721},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10723},{"url":273,"details":10724,"fileName":279,"contentType":280},{"size":275,"image":10725},{"width":277,"height":278},{"sys":10727,"fields":10730},{"id":10728,"createdAt":10729},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":10731,"slug":10732,"articleIntro":10731,"category":10733},"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",[10734],{"metadata":10735,"sys":10738,"fields":10745},{"tags":10736,"concepts":10737},[],[],{"space":10739,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10741,"publishedVersion":228,"revision":62,"contentType":10743,"locale":29},{"sys":10740},{"type":12,"linkType":13,"id":14},{"sys":10742},{"id":21,"type":12,"linkType":22},{"sys":10744},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10746,"metaTitle":238,"metaDescription":239,"mainTitle":10747,"subtitle":258,"heroImage":10762,"ctaButton":281,"ctaLink":282},[237],{"data":10748,"content":10749,"nodeType":74},{},[10750,10756],{"data":10751,"content":10752,"nodeType":250},{},[10753],{"data":10754,"marks":10755,"value":249,"nodeType":82},{},[],{"data":10757,"content":10758,"nodeType":87},{},[10759],{"data":10760,"marks":10761,"value":257,"nodeType":82},{},[],{"metadata":10763,"sys":10766,"fields":10771},{"tags":10764,"concepts":10765},[],[],{"space":10767,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10769,"publishedVersion":62,"revision":44,"locale":29},{"sys":10768},{"type":12,"linkType":13,"id":14},{"sys":10770},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10772},{"url":273,"details":10773,"fileName":279,"contentType":280},{"size":275,"image":10774},{"width":277,"height":278},{"sys":10776,"fields":10779},{"id":10777,"createdAt":10778},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":10780,"slug":10781,"articleIntro":10780,"category":10782},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[10783],{"metadata":10784,"sys":10787,"fields":10794},{"tags":10785,"concepts":10786},[],[],{"space":10788,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10790,"publishedVersion":228,"revision":62,"contentType":10792,"locale":29},{"sys":10789},{"type":12,"linkType":13,"id":14},{"sys":10791},{"id":21,"type":12,"linkType":22},{"sys":10793},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10795,"metaTitle":238,"metaDescription":239,"mainTitle":10796,"subtitle":258,"heroImage":10811,"ctaButton":281,"ctaLink":282},[237],{"data":10797,"content":10798,"nodeType":74},{},[10799,10805],{"data":10800,"content":10801,"nodeType":250},{},[10802],{"data":10803,"marks":10804,"value":249,"nodeType":82},{},[],{"data":10806,"content":10807,"nodeType":87},{},[10808],{"data":10809,"marks":10810,"value":257,"nodeType":82},{},[],{"metadata":10812,"sys":10815,"fields":10820},{"tags":10813,"concepts":10814},[],[],{"space":10816,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10818,"publishedVersion":62,"revision":44,"locale":29},{"sys":10817},{"type":12,"linkType":13,"id":14},{"sys":10819},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10821},{"url":273,"details":10822,"fileName":279,"contentType":280},{"size":275,"image":10823},{"width":277,"height":278},{"sys":10825,"fields":10828},{"id":10826,"createdAt":10827},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":10829,"slug":10830,"articleIntro":10829,"category":10831},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[10832],{"metadata":10833,"sys":10836,"fields":10843},{"tags":10834,"concepts":10835},[],[],{"space":10837,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10839,"publishedVersion":228,"revision":62,"contentType":10841,"locale":29},{"sys":10838},{"type":12,"linkType":13,"id":14},{"sys":10840},{"id":21,"type":12,"linkType":22},{"sys":10842},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10844,"metaTitle":238,"metaDescription":239,"mainTitle":10845,"subtitle":258,"heroImage":10860,"ctaButton":281,"ctaLink":282},[237],{"data":10846,"content":10847,"nodeType":74},{},[10848,10854],{"data":10849,"content":10850,"nodeType":250},{},[10851],{"data":10852,"marks":10853,"value":249,"nodeType":82},{},[],{"data":10855,"content":10856,"nodeType":87},{},[10857],{"data":10858,"marks":10859,"value":257,"nodeType":82},{},[],{"metadata":10861,"sys":10864,"fields":10869},{"tags":10862,"concepts":10863},[],[],{"space":10865,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10867,"publishedVersion":62,"revision":44,"locale":29},{"sys":10866},{"type":12,"linkType":13,"id":14},{"sys":10868},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10870},{"url":273,"details":10871,"fileName":279,"contentType":280},{"size":275,"image":10872},{"width":277,"height":278},{"sys":10874,"fields":10877},{"id":10875,"createdAt":10876},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":10878,"slug":10879,"articleIntro":-1,"category":10880},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[10881],{"metadata":10882,"sys":10885,"fields":10892},{"tags":10883,"concepts":10884},[],[],{"space":10886,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10888,"publishedVersion":228,"revision":62,"contentType":10890,"locale":29},{"sys":10887},{"type":12,"linkType":13,"id":14},{"sys":10889},{"id":21,"type":12,"linkType":22},{"sys":10891},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10893,"metaTitle":238,"metaDescription":239,"mainTitle":10894,"subtitle":258,"heroImage":10909,"ctaButton":281,"ctaLink":282},[237],{"data":10895,"content":10896,"nodeType":74},{},[10897,10903],{"data":10898,"content":10899,"nodeType":250},{},[10900],{"data":10901,"marks":10902,"value":249,"nodeType":82},{},[],{"data":10904,"content":10905,"nodeType":87},{},[10906],{"data":10907,"marks":10908,"value":257,"nodeType":82},{},[],{"metadata":10910,"sys":10913,"fields":10918},{"tags":10911,"concepts":10912},[],[],{"space":10914,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10916,"publishedVersion":62,"revision":44,"locale":29},{"sys":10915},{"type":12,"linkType":13,"id":14},{"sys":10917},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10919},{"url":273,"details":10920,"fileName":279,"contentType":280},{"size":275,"image":10921},{"width":277,"height":278},{"sys":10923,"fields":10926},{"id":10924,"createdAt":10925},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":10927,"slug":10928,"articleIntro":10927,"category":10929},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[10930],{"metadata":10931,"sys":10934,"fields":10941},{"tags":10932,"concepts":10933},[],[],{"space":10935,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10937,"publishedVersion":228,"revision":62,"contentType":10939,"locale":29},{"sys":10936},{"type":12,"linkType":13,"id":14},{"sys":10938},{"id":21,"type":12,"linkType":22},{"sys":10940},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10942,"metaTitle":238,"metaDescription":239,"mainTitle":10943,"subtitle":258,"heroImage":10958,"ctaButton":281,"ctaLink":282},[237],{"data":10944,"content":10945,"nodeType":74},{},[10946,10952],{"data":10947,"content":10948,"nodeType":250},{},[10949],{"data":10950,"marks":10951,"value":249,"nodeType":82},{},[],{"data":10953,"content":10954,"nodeType":87},{},[10955],{"data":10956,"marks":10957,"value":257,"nodeType":82},{},[],{"metadata":10959,"sys":10962,"fields":10967},{"tags":10960,"concepts":10961},[],[],{"space":10963,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10965,"publishedVersion":62,"revision":44,"locale":29},{"sys":10964},{"type":12,"linkType":13,"id":14},{"sys":10966},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10968},{"url":273,"details":10969,"fileName":279,"contentType":280},{"size":275,"image":10970},{"width":277,"height":278},{"sys":10972,"fields":10975},{"id":10973,"createdAt":10974},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":10976,"slug":10977,"articleIntro":10976,"category":10978},"1688 - Intérêts courus","compte-1688-interets-courus",[10979],{"metadata":10980,"sys":10983,"fields":10990},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10986,"publishedVersion":228,"revision":62,"contentType":10988,"locale":29},{"sys":10985},{"type":12,"linkType":13,"id":14},{"sys":10987},{"id":21,"type":12,"linkType":22},{"sys":10989},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10991,"metaTitle":238,"metaDescription":239,"mainTitle":10992,"subtitle":258,"heroImage":11007,"ctaButton":281,"ctaLink":282},[237],{"data":10993,"content":10994,"nodeType":74},{},[10995,11001],{"data":10996,"content":10997,"nodeType":250},{},[10998],{"data":10999,"marks":11000,"value":249,"nodeType":82},{},[],{"data":11002,"content":11003,"nodeType":87},{},[11004],{"data":11005,"marks":11006,"value":257,"nodeType":82},{},[],{"metadata":11008,"sys":11011,"fields":11016},{"tags":11009,"concepts":11010},[],[],{"space":11012,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11014,"publishedVersion":62,"revision":44,"locale":29},{"sys":11013},{"type":12,"linkType":13,"id":14},{"sys":11015},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11017},{"url":273,"details":11018,"fileName":279,"contentType":280},{"size":275,"image":11019},{"width":277,"height":278},{"sys":11021,"fields":11024},{"id":11022,"createdAt":11023},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":11025,"slug":11026,"articleIntro":11025,"category":11027},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[11028],{"metadata":11029,"sys":11032,"fields":11039},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11035,"publishedVersion":228,"revision":62,"contentType":11037,"locale":29},{"sys":11034},{"type":12,"linkType":13,"id":14},{"sys":11036},{"id":21,"type":12,"linkType":22},{"sys":11038},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11040,"metaTitle":238,"metaDescription":239,"mainTitle":11041,"subtitle":258,"heroImage":11056,"ctaButton":281,"ctaLink":282},[237],{"data":11042,"content":11043,"nodeType":74},{},[11044,11050],{"data":11045,"content":11046,"nodeType":250},{},[11047],{"data":11048,"marks":11049,"value":249,"nodeType":82},{},[],{"data":11051,"content":11052,"nodeType":87},{},[11053],{"data":11054,"marks":11055,"value":257,"nodeType":82},{},[],{"metadata":11057,"sys":11060,"fields":11065},{"tags":11058,"concepts":11059},[],[],{"space":11061,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11063,"publishedVersion":62,"revision":44,"locale":29},{"sys":11062},{"type":12,"linkType":13,"id":14},{"sys":11064},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11066},{"url":273,"details":11067,"fileName":279,"contentType":280},{"size":275,"image":11068},{"width":277,"height":278},{"sys":11070,"fields":11073},{"id":11071,"createdAt":11072},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":11074,"slug":11075,"articleIntro":11074,"category":11076},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[11077],{"metadata":11078,"sys":11081,"fields":11088},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11084,"publishedVersion":228,"revision":62,"contentType":11086,"locale":29},{"sys":11083},{"type":12,"linkType":13,"id":14},{"sys":11085},{"id":21,"type":12,"linkType":22},{"sys":11087},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11089,"metaTitle":238,"metaDescription":239,"mainTitle":11090,"subtitle":258,"heroImage":11105,"ctaButton":281,"ctaLink":282},[237],{"data":11091,"content":11092,"nodeType":74},{},[11093,11099],{"data":11094,"content":11095,"nodeType":250},{},[11096],{"data":11097,"marks":11098,"value":249,"nodeType":82},{},[],{"data":11100,"content":11101,"nodeType":87},{},[11102],{"data":11103,"marks":11104,"value":257,"nodeType":82},{},[],{"metadata":11106,"sys":11109,"fields":11114},{"tags":11107,"concepts":11108},[],[],{"space":11110,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11112,"publishedVersion":62,"revision":44,"locale":29},{"sys":11111},{"type":12,"linkType":13,"id":14},{"sys":11113},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11115},{"url":273,"details":11116,"fileName":279,"contentType":280},{"size":275,"image":11117},{"width":277,"height":278},{"sys":11119,"fields":11122},{"id":11120,"createdAt":11121},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":11123,"slug":11124,"articleIntro":11123,"category":11125},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[11126],{"metadata":11127,"sys":11130,"fields":11137},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11133,"publishedVersion":228,"revision":62,"contentType":11135,"locale":29},{"sys":11132},{"type":12,"linkType":13,"id":14},{"sys":11134},{"id":21,"type":12,"linkType":22},{"sys":11136},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11138,"metaTitle":238,"metaDescription":239,"mainTitle":11139,"subtitle":258,"heroImage":11154,"ctaButton":281,"ctaLink":282},[237],{"data":11140,"content":11141,"nodeType":74},{},[11142,11148],{"data":11143,"content":11144,"nodeType":250},{},[11145],{"data":11146,"marks":11147,"value":249,"nodeType":82},{},[],{"data":11149,"content":11150,"nodeType":87},{},[11151],{"data":11152,"marks":11153,"value":257,"nodeType":82},{},[],{"metadata":11155,"sys":11158,"fields":11163},{"tags":11156,"concepts":11157},[],[],{"space":11159,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11161,"publishedVersion":62,"revision":44,"locale":29},{"sys":11160},{"type":12,"linkType":13,"id":14},{"sys":11162},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11164},{"url":273,"details":11165,"fileName":279,"contentType":280},{"size":275,"image":11166},{"width":277,"height":278},{"sys":11168,"fields":11171},{"id":11169,"createdAt":11170},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":11172,"slug":11173,"articleIntro":11172,"category":11174},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[11175],{"metadata":11176,"sys":11179,"fields":11186},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11182,"publishedVersion":228,"revision":62,"contentType":11184,"locale":29},{"sys":11181},{"type":12,"linkType":13,"id":14},{"sys":11183},{"id":21,"type":12,"linkType":22},{"sys":11185},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11187,"metaTitle":238,"metaDescription":239,"mainTitle":11188,"subtitle":258,"heroImage":11203,"ctaButton":281,"ctaLink":282},[237],{"data":11189,"content":11190,"nodeType":74},{},[11191,11197],{"data":11192,"content":11193,"nodeType":250},{},[11194],{"data":11195,"marks":11196,"value":249,"nodeType":82},{},[],{"data":11198,"content":11199,"nodeType":87},{},[11200],{"data":11201,"marks":11202,"value":257,"nodeType":82},{},[],{"metadata":11204,"sys":11207,"fields":11212},{"tags":11205,"concepts":11206},[],[],{"space":11208,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11210,"publishedVersion":62,"revision":44,"locale":29},{"sys":11209},{"type":12,"linkType":13,"id":14},{"sys":11211},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11213},{"url":273,"details":11214,"fileName":279,"contentType":280},{"size":275,"image":11215},{"width":277,"height":278},{"sys":11217,"fields":11220},{"id":11218,"createdAt":11219},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":11221,"slug":11222,"articleIntro":11221,"category":11223},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[11224],{"metadata":11225,"sys":11228,"fields":11235},{"tags":11226,"concepts":11227},[],[],{"space":11229,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11231,"publishedVersion":228,"revision":62,"contentType":11233,"locale":29},{"sys":11230},{"type":12,"linkType":13,"id":14},{"sys":11232},{"id":21,"type":12,"linkType":22},{"sys":11234},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11236,"metaTitle":238,"metaDescription":239,"mainTitle":11237,"subtitle":258,"heroImage":11252,"ctaButton":281,"ctaLink":282},[237],{"data":11238,"content":11239,"nodeType":74},{},[11240,11246],{"data":11241,"content":11242,"nodeType":250},{},[11243],{"data":11244,"marks":11245,"value":249,"nodeType":82},{},[],{"data":11247,"content":11248,"nodeType":87},{},[11249],{"data":11250,"marks":11251,"value":257,"nodeType":82},{},[],{"metadata":11253,"sys":11256,"fields":11261},{"tags":11254,"concepts":11255},[],[],{"space":11257,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11259,"publishedVersion":62,"revision":44,"locale":29},{"sys":11258},{"type":12,"linkType":13,"id":14},{"sys":11260},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11262},{"url":273,"details":11263,"fileName":279,"contentType":280},{"size":275,"image":11264},{"width":277,"height":278},{"sys":11266,"fields":11269},{"id":11267,"createdAt":11268},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":11270,"slug":11271,"articleIntro":-1,"category":11272},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[11273],{"metadata":11274,"sys":11277,"fields":11284},{"tags":11275,"concepts":11276},[],[],{"space":11278,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11280,"publishedVersion":228,"revision":62,"contentType":11282,"locale":29},{"sys":11279},{"type":12,"linkType":13,"id":14},{"sys":11281},{"id":21,"type":12,"linkType":22},{"sys":11283},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11285,"metaTitle":238,"metaDescription":239,"mainTitle":11286,"subtitle":258,"heroImage":11301,"ctaButton":281,"ctaLink":282},[237],{"data":11287,"content":11288,"nodeType":74},{},[11289,11295],{"data":11290,"content":11291,"nodeType":250},{},[11292],{"data":11293,"marks":11294,"value":249,"nodeType":82},{},[],{"data":11296,"content":11297,"nodeType":87},{},[11298],{"data":11299,"marks":11300,"value":257,"nodeType":82},{},[],{"metadata":11302,"sys":11305,"fields":11310},{"tags":11303,"concepts":11304},[],[],{"space":11306,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11308,"publishedVersion":62,"revision":44,"locale":29},{"sys":11307},{"type":12,"linkType":13,"id":14},{"sys":11309},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11311},{"url":273,"details":11312,"fileName":279,"contentType":280},{"size":275,"image":11313},{"width":277,"height":278},{"sys":11315,"fields":11318},{"id":11316,"createdAt":11317},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":11319,"slug":11320,"articleIntro":11319,"category":11321},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[11322],{"metadata":11323,"sys":11326,"fields":11333},{"tags":11324,"concepts":11325},[],[],{"space":11327,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11329,"publishedVersion":228,"revision":62,"contentType":11331,"locale":29},{"sys":11328},{"type":12,"linkType":13,"id":14},{"sys":11330},{"id":21,"type":12,"linkType":22},{"sys":11332},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11334,"metaTitle":238,"metaDescription":239,"mainTitle":11335,"subtitle":258,"heroImage":11350,"ctaButton":281,"ctaLink":282},[237],{"data":11336,"content":11337,"nodeType":74},{},[11338,11344],{"data":11339,"content":11340,"nodeType":250},{},[11341],{"data":11342,"marks":11343,"value":249,"nodeType":82},{},[],{"data":11345,"content":11346,"nodeType":87},{},[11347],{"data":11348,"marks":11349,"value":257,"nodeType":82},{},[],{"metadata":11351,"sys":11354,"fields":11359},{"tags":11352,"concepts":11353},[],[],{"space":11355,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11357,"publishedVersion":62,"revision":44,"locale":29},{"sys":11356},{"type":12,"linkType":13,"id":14},{"sys":11358},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11360},{"url":273,"details":11361,"fileName":279,"contentType":280},{"size":275,"image":11362},{"width":277,"height":278},{"sys":11364,"fields":11367},{"id":11365,"createdAt":11366},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":11368,"slug":11369,"articleIntro":-1,"category":11370},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[11371],{"metadata":11372,"sys":11375,"fields":11382},{"tags":11373,"concepts":11374},[],[],{"space":11376,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11378,"publishedVersion":228,"revision":62,"contentType":11380,"locale":29},{"sys":11377},{"type":12,"linkType":13,"id":14},{"sys":11379},{"id":21,"type":12,"linkType":22},{"sys":11381},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11383,"metaTitle":238,"metaDescription":239,"mainTitle":11384,"subtitle":258,"heroImage":11399,"ctaButton":281,"ctaLink":282},[237],{"data":11385,"content":11386,"nodeType":74},{},[11387,11393],{"data":11388,"content":11389,"nodeType":250},{},[11390],{"data":11391,"marks":11392,"value":249,"nodeType":82},{},[],{"data":11394,"content":11395,"nodeType":87},{},[11396],{"data":11397,"marks":11398,"value":257,"nodeType":82},{},[],{"metadata":11400,"sys":11403,"fields":11408},{"tags":11401,"concepts":11402},[],[],{"space":11404,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11406,"publishedVersion":62,"revision":44,"locale":29},{"sys":11405},{"type":12,"linkType":13,"id":14},{"sys":11407},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11409},{"url":273,"details":11410,"fileName":279,"contentType":280},{"size":275,"image":11411},{"width":277,"height":278},{"sys":11413,"fields":11416},{"id":11414,"createdAt":11415},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":11417,"slug":11418,"articleIntro":11417,"category":11419},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[11420],{"metadata":11421,"sys":11424,"fields":11431},{"tags":11422,"concepts":11423},[],[],{"space":11425,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11427,"publishedVersion":228,"revision":62,"contentType":11429,"locale":29},{"sys":11426},{"type":12,"linkType":13,"id":14},{"sys":11428},{"id":21,"type":12,"linkType":22},{"sys":11430},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11432,"metaTitle":238,"metaDescription":239,"mainTitle":11433,"subtitle":258,"heroImage":11448,"ctaButton":281,"ctaLink":282},[237],{"data":11434,"content":11435,"nodeType":74},{},[11436,11442],{"data":11437,"content":11438,"nodeType":250},{},[11439],{"data":11440,"marks":11441,"value":249,"nodeType":82},{},[],{"data":11443,"content":11444,"nodeType":87},{},[11445],{"data":11446,"marks":11447,"value":257,"nodeType":82},{},[],{"metadata":11449,"sys":11452,"fields":11457},{"tags":11450,"concepts":11451},[],[],{"space":11453,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11455,"publishedVersion":62,"revision":44,"locale":29},{"sys":11454},{"type":12,"linkType":13,"id":14},{"sys":11456},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11458},{"url":273,"details":11459,"fileName":279,"contentType":280},{"size":275,"image":11460},{"width":277,"height":278},{"sys":11462,"fields":11465},{"id":11463,"createdAt":11464},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":11466,"slug":11467,"articleIntro":11466,"category":11468},"Compte 6256 - Missions","compte-6256-missions",[11469],{"metadata":11470,"sys":11473,"fields":11480},{"tags":11471,"concepts":11472},[],[],{"space":11474,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11476,"publishedVersion":228,"revision":62,"contentType":11478,"locale":29},{"sys":11475},{"type":12,"linkType":13,"id":14},{"sys":11477},{"id":21,"type":12,"linkType":22},{"sys":11479},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11481,"metaTitle":238,"metaDescription":239,"mainTitle":11482,"subtitle":258,"heroImage":11497,"ctaButton":281,"ctaLink":282},[237],{"data":11483,"content":11484,"nodeType":74},{},[11485,11491],{"data":11486,"content":11487,"nodeType":250},{},[11488],{"data":11489,"marks":11490,"value":249,"nodeType":82},{},[],{"data":11492,"content":11493,"nodeType":87},{},[11494],{"data":11495,"marks":11496,"value":257,"nodeType":82},{},[],{"metadata":11498,"sys":11501,"fields":11506},{"tags":11499,"concepts":11500},[],[],{"space":11502,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11504,"publishedVersion":62,"revision":44,"locale":29},{"sys":11503},{"type":12,"linkType":13,"id":14},{"sys":11505},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11507},{"url":273,"details":11508,"fileName":279,"contentType":280},{"size":275,"image":11509},{"width":277,"height":278},{"sys":11511,"fields":11514},{"id":11512,"createdAt":11513},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":11515,"slug":11516,"articleIntro":11515,"category":11517},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[11518],{"metadata":11519,"sys":11522,"fields":11529},{"tags":11520,"concepts":11521},[],[],{"space":11523,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11525,"publishedVersion":228,"revision":62,"contentType":11527,"locale":29},{"sys":11524},{"type":12,"linkType":13,"id":14},{"sys":11526},{"id":21,"type":12,"linkType":22},{"sys":11528},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11530,"metaTitle":238,"metaDescription":239,"mainTitle":11531,"subtitle":258,"heroImage":11546,"ctaButton":281,"ctaLink":282},[237],{"data":11532,"content":11533,"nodeType":74},{},[11534,11540],{"data":11535,"content":11536,"nodeType":250},{},[11537],{"data":11538,"marks":11539,"value":249,"nodeType":82},{},[],{"data":11541,"content":11542,"nodeType":87},{},[11543],{"data":11544,"marks":11545,"value":257,"nodeType":82},{},[],{"metadata":11547,"sys":11550,"fields":11555},{"tags":11548,"concepts":11549},[],[],{"space":11551,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11553,"publishedVersion":62,"revision":44,"locale":29},{"sys":11552},{"type":12,"linkType":13,"id":14},{"sys":11554},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11556},{"url":273,"details":11557,"fileName":279,"contentType":280},{"size":275,"image":11558},{"width":277,"height":278},{"sys":11560,"fields":11563},{"id":11561,"createdAt":11562},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":11564,"slug":11565,"articleIntro":11564,"category":11566},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[11567],{"metadata":11568,"sys":11571,"fields":11578},{"tags":11569,"concepts":11570},[],[],{"space":11572,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11574,"publishedVersion":228,"revision":62,"contentType":11576,"locale":29},{"sys":11573},{"type":12,"linkType":13,"id":14},{"sys":11575},{"id":21,"type":12,"linkType":22},{"sys":11577},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11579,"metaTitle":238,"metaDescription":239,"mainTitle":11580,"subtitle":258,"heroImage":11595,"ctaButton":281,"ctaLink":282},[237],{"data":11581,"content":11582,"nodeType":74},{},[11583,11589],{"data":11584,"content":11585,"nodeType":250},{},[11586],{"data":11587,"marks":11588,"value":249,"nodeType":82},{},[],{"data":11590,"content":11591,"nodeType":87},{},[11592],{"data":11593,"marks":11594,"value":257,"nodeType":82},{},[],{"metadata":11596,"sys":11599,"fields":11604},{"tags":11597,"concepts":11598},[],[],{"space":11600,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11602,"publishedVersion":62,"revision":44,"locale":29},{"sys":11601},{"type":12,"linkType":13,"id":14},{"sys":11603},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11605},{"url":273,"details":11606,"fileName":279,"contentType":280},{"size":275,"image":11607},{"width":277,"height":278},{"sys":11609,"fields":11612},{"id":11610,"createdAt":11611},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":11613,"slug":11614,"articleIntro":11613,"category":11615},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[11616],{"metadata":11617,"sys":11620,"fields":11627},{"tags":11618,"concepts":11619},[],[],{"space":11621,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11623,"publishedVersion":228,"revision":62,"contentType":11625,"locale":29},{"sys":11622},{"type":12,"linkType":13,"id":14},{"sys":11624},{"id":21,"type":12,"linkType":22},{"sys":11626},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11628,"metaTitle":238,"metaDescription":239,"mainTitle":11629,"subtitle":258,"heroImage":11644,"ctaButton":281,"ctaLink":282},[237],{"data":11630,"content":11631,"nodeType":74},{},[11632,11638],{"data":11633,"content":11634,"nodeType":250},{},[11635],{"data":11636,"marks":11637,"value":249,"nodeType":82},{},[],{"data":11639,"content":11640,"nodeType":87},{},[11641],{"data":11642,"marks":11643,"value":257,"nodeType":82},{},[],{"metadata":11645,"sys":11648,"fields":11653},{"tags":11646,"concepts":11647},[],[],{"space":11649,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11651,"publishedVersion":62,"revision":44,"locale":29},{"sys":11650},{"type":12,"linkType":13,"id":14},{"sys":11652},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11654},{"url":273,"details":11655,"fileName":279,"contentType":280},{"size":275,"image":11656},{"width":277,"height":278},{"sys":11658,"fields":11661},{"id":11659,"createdAt":11660},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":11662,"slug":11663,"articleIntro":-1,"category":11664},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[11665],{"metadata":11666,"sys":11669,"fields":11676},{"tags":11667,"concepts":11668},[],[],{"space":11670,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11672,"publishedVersion":228,"revision":62,"contentType":11674,"locale":29},{"sys":11671},{"type":12,"linkType":13,"id":14},{"sys":11673},{"id":21,"type":12,"linkType":22},{"sys":11675},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11677,"metaTitle":238,"metaDescription":239,"mainTitle":11678,"subtitle":258,"heroImage":11693,"ctaButton":281,"ctaLink":282},[237],{"data":11679,"content":11680,"nodeType":74},{},[11681,11687],{"data":11682,"content":11683,"nodeType":250},{},[11684],{"data":11685,"marks":11686,"value":249,"nodeType":82},{},[],{"data":11688,"content":11689,"nodeType":87},{},[11690],{"data":11691,"marks":11692,"value":257,"nodeType":82},{},[],{"metadata":11694,"sys":11697,"fields":11702},{"tags":11695,"concepts":11696},[],[],{"space":11698,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11700,"publishedVersion":62,"revision":44,"locale":29},{"sys":11699},{"type":12,"linkType":13,"id":14},{"sys":11701},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11703},{"url":273,"details":11704,"fileName":279,"contentType":280},{"size":275,"image":11705},{"width":277,"height":278},{"sys":11707,"fields":11710},{"id":11708,"createdAt":11709},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":11711,"slug":11712,"articleIntro":11711,"category":11713},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[11714],{"metadata":11715,"sys":11718,"fields":11725},{"tags":11716,"concepts":11717},[],[],{"space":11719,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11721,"publishedVersion":228,"revision":62,"contentType":11723,"locale":29},{"sys":11720},{"type":12,"linkType":13,"id":14},{"sys":11722},{"id":21,"type":12,"linkType":22},{"sys":11724},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11726,"metaTitle":238,"metaDescription":239,"mainTitle":11727,"subtitle":258,"heroImage":11742,"ctaButton":281,"ctaLink":282},[237],{"data":11728,"content":11729,"nodeType":74},{},[11730,11736],{"data":11731,"content":11732,"nodeType":250},{},[11733],{"data":11734,"marks":11735,"value":249,"nodeType":82},{},[],{"data":11737,"content":11738,"nodeType":87},{},[11739],{"data":11740,"marks":11741,"value":257,"nodeType":82},{},[],{"metadata":11743,"sys":11746,"fields":11751},{"tags":11744,"concepts":11745},[],[],{"space":11747,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11749,"publishedVersion":62,"revision":44,"locale":29},{"sys":11748},{"type":12,"linkType":13,"id":14},{"sys":11750},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11752},{"url":273,"details":11753,"fileName":279,"contentType":280},{"size":275,"image":11754},{"width":277,"height":278},{"sys":11756,"fields":11759},{"id":11757,"createdAt":11758},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":11760,"slug":11761,"articleIntro":11762,"category":11763},"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.",[11764],{"metadata":11765,"sys":11768,"fields":11775},{"tags":11766,"concepts":11767},[],[],{"space":11769,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11771,"publishedVersion":228,"revision":62,"contentType":11773,"locale":29},{"sys":11770},{"type":12,"linkType":13,"id":14},{"sys":11772},{"id":21,"type":12,"linkType":22},{"sys":11774},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11776,"metaTitle":238,"metaDescription":239,"mainTitle":11777,"subtitle":258,"heroImage":11792,"ctaButton":281,"ctaLink":282},[237],{"data":11778,"content":11779,"nodeType":74},{},[11780,11786],{"data":11781,"content":11782,"nodeType":250},{},[11783],{"data":11784,"marks":11785,"value":249,"nodeType":82},{},[],{"data":11787,"content":11788,"nodeType":87},{},[11789],{"data":11790,"marks":11791,"value":257,"nodeType":82},{},[],{"metadata":11793,"sys":11796,"fields":11801},{"tags":11794,"concepts":11795},[],[],{"space":11797,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11799,"publishedVersion":62,"revision":44,"locale":29},{"sys":11798},{"type":12,"linkType":13,"id":14},{"sys":11800},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11802},{"url":273,"details":11803,"fileName":279,"contentType":280},{"size":275,"image":11804},{"width":277,"height":278},{"sys":11806,"fields":11809},{"id":11807,"createdAt":11808},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":11810,"slug":11811,"articleIntro":11810,"category":11812},"6471 - Prestations directes","compte-6471-prestations-directes",[11813],{"metadata":11814,"sys":11817,"fields":11824},{"tags":11815,"concepts":11816},[],[],{"space":11818,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11820,"publishedVersion":228,"revision":62,"contentType":11822,"locale":29},{"sys":11819},{"type":12,"linkType":13,"id":14},{"sys":11821},{"id":21,"type":12,"linkType":22},{"sys":11823},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11825,"metaTitle":238,"metaDescription":239,"mainTitle":11826,"subtitle":258,"heroImage":11841,"ctaButton":281,"ctaLink":282},[237],{"data":11827,"content":11828,"nodeType":74},{},[11829,11835],{"data":11830,"content":11831,"nodeType":250},{},[11832],{"data":11833,"marks":11834,"value":249,"nodeType":82},{},[],{"data":11836,"content":11837,"nodeType":87},{},[11838],{"data":11839,"marks":11840,"value":257,"nodeType":82},{},[],{"metadata":11842,"sys":11845,"fields":11850},{"tags":11843,"concepts":11844},[],[],{"space":11846,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11848,"publishedVersion":62,"revision":44,"locale":29},{"sys":11847},{"type":12,"linkType":13,"id":14},{"sys":11849},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11851},{"url":273,"details":11852,"fileName":279,"contentType":280},{"size":275,"image":11853},{"width":277,"height":278},{"sys":11855,"fields":11858},{"id":11856,"createdAt":11857},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":11859,"slug":11860,"articleIntro":11859,"category":11861},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[11862],{"metadata":11863,"sys":11866,"fields":11873},{"tags":11864,"concepts":11865},[],[],{"space":11867,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11869,"publishedVersion":228,"revision":62,"contentType":11871,"locale":29},{"sys":11868},{"type":12,"linkType":13,"id":14},{"sys":11870},{"id":21,"type":12,"linkType":22},{"sys":11872},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11874,"metaTitle":238,"metaDescription":239,"mainTitle":11875,"subtitle":258,"heroImage":11890,"ctaButton":281,"ctaLink":282},[237],{"data":11876,"content":11877,"nodeType":74},{},[11878,11884],{"data":11879,"content":11880,"nodeType":250},{},[11881],{"data":11882,"marks":11883,"value":249,"nodeType":82},{},[],{"data":11885,"content":11886,"nodeType":87},{},[11887],{"data":11888,"marks":11889,"value":257,"nodeType":82},{},[],{"metadata":11891,"sys":11894,"fields":11899},{"tags":11892,"concepts":11893},[],[],{"space":11895,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11897,"publishedVersion":62,"revision":44,"locale":29},{"sys":11896},{"type":12,"linkType":13,"id":14},{"sys":11898},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11900},{"url":273,"details":11901,"fileName":279,"contentType":280},{"size":275,"image":11902},{"width":277,"height":278},{"sys":11904,"fields":11907},{"id":11905,"createdAt":11906},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":11908,"slug":11909,"articleIntro":11908,"category":11910},"2313 - Constructions","compte-2313-constructions",[11911],{"metadata":11912,"sys":11915,"fields":11922},{"tags":11913,"concepts":11914},[],[],{"space":11916,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11918,"publishedVersion":228,"revision":62,"contentType":11920,"locale":29},{"sys":11917},{"type":12,"linkType":13,"id":14},{"sys":11919},{"id":21,"type":12,"linkType":22},{"sys":11921},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11923,"metaTitle":238,"metaDescription":239,"mainTitle":11924,"subtitle":258,"heroImage":11939,"ctaButton":281,"ctaLink":282},[237],{"data":11925,"content":11926,"nodeType":74},{},[11927,11933],{"data":11928,"content":11929,"nodeType":250},{},[11930],{"data":11931,"marks":11932,"value":249,"nodeType":82},{},[],{"data":11934,"content":11935,"nodeType":87},{},[11936],{"data":11937,"marks":11938,"value":257,"nodeType":82},{},[],{"metadata":11940,"sys":11943,"fields":11948},{"tags":11941,"concepts":11942},[],[],{"space":11944,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11946,"publishedVersion":62,"revision":44,"locale":29},{"sys":11945},{"type":12,"linkType":13,"id":14},{"sys":11947},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11949},{"url":273,"details":11950,"fileName":279,"contentType":280},{"size":275,"image":11951},{"width":277,"height":278},{"sys":11953,"fields":11956},{"id":11954,"createdAt":11955},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":11957,"slug":11958,"articleIntro":11957,"category":11959},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[11960],{"metadata":11961,"sys":11964,"fields":11971},{"tags":11962,"concepts":11963},[],[],{"space":11965,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11967,"publishedVersion":228,"revision":62,"contentType":11969,"locale":29},{"sys":11966},{"type":12,"linkType":13,"id":14},{"sys":11968},{"id":21,"type":12,"linkType":22},{"sys":11970},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11972,"metaTitle":238,"metaDescription":239,"mainTitle":11973,"subtitle":258,"heroImage":11988,"ctaButton":281,"ctaLink":282},[237],{"data":11974,"content":11975,"nodeType":74},{},[11976,11982],{"data":11977,"content":11978,"nodeType":250},{},[11979],{"data":11980,"marks":11981,"value":249,"nodeType":82},{},[],{"data":11983,"content":11984,"nodeType":87},{},[11985],{"data":11986,"marks":11987,"value":257,"nodeType":82},{},[],{"metadata":11989,"sys":11992,"fields":11997},{"tags":11990,"concepts":11991},[],[],{"space":11993,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11995,"publishedVersion":62,"revision":44,"locale":29},{"sys":11994},{"type":12,"linkType":13,"id":14},{"sys":11996},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11998},{"url":273,"details":11999,"fileName":279,"contentType":280},{"size":275,"image":12000},{"width":277,"height":278},{"sys":12002,"fields":12005},{"id":12003,"createdAt":12004},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":12006,"slug":12007,"articleIntro":12006,"category":12008},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[12009],{"metadata":12010,"sys":12013,"fields":12020},{"tags":12011,"concepts":12012},[],[],{"space":12014,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12016,"publishedVersion":228,"revision":62,"contentType":12018,"locale":29},{"sys":12015},{"type":12,"linkType":13,"id":14},{"sys":12017},{"id":21,"type":12,"linkType":22},{"sys":12019},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12021,"metaTitle":238,"metaDescription":239,"mainTitle":12022,"subtitle":258,"heroImage":12037,"ctaButton":281,"ctaLink":282},[237],{"data":12023,"content":12024,"nodeType":74},{},[12025,12031],{"data":12026,"content":12027,"nodeType":250},{},[12028],{"data":12029,"marks":12030,"value":249,"nodeType":82},{},[],{"data":12032,"content":12033,"nodeType":87},{},[12034],{"data":12035,"marks":12036,"value":257,"nodeType":82},{},[],{"metadata":12038,"sys":12041,"fields":12046},{"tags":12039,"concepts":12040},[],[],{"space":12042,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12044,"publishedVersion":62,"revision":44,"locale":29},{"sys":12043},{"type":12,"linkType":13,"id":14},{"sys":12045},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12047},{"url":273,"details":12048,"fileName":279,"contentType":280},{"size":275,"image":12049},{"width":277,"height":278},{"sys":12051,"fields":12054},{"id":12052,"createdAt":12053},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":12055,"slug":12056,"articleIntro":12055,"category":12057},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[12058],{"metadata":12059,"sys":12062,"fields":12069},{"tags":12060,"concepts":12061},[],[],{"space":12063,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12065,"publishedVersion":228,"revision":62,"contentType":12067,"locale":29},{"sys":12064},{"type":12,"linkType":13,"id":14},{"sys":12066},{"id":21,"type":12,"linkType":22},{"sys":12068},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12070,"metaTitle":238,"metaDescription":239,"mainTitle":12071,"subtitle":258,"heroImage":12086,"ctaButton":281,"ctaLink":282},[237],{"data":12072,"content":12073,"nodeType":74},{},[12074,12080],{"data":12075,"content":12076,"nodeType":250},{},[12077],{"data":12078,"marks":12079,"value":249,"nodeType":82},{},[],{"data":12081,"content":12082,"nodeType":87},{},[12083],{"data":12084,"marks":12085,"value":257,"nodeType":82},{},[],{"metadata":12087,"sys":12090,"fields":12095},{"tags":12088,"concepts":12089},[],[],{"space":12091,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12093,"publishedVersion":62,"revision":44,"locale":29},{"sys":12092},{"type":12,"linkType":13,"id":14},{"sys":12094},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12096},{"url":273,"details":12097,"fileName":279,"contentType":280},{"size":275,"image":12098},{"width":277,"height":278},{"sys":12100,"fields":12103},{"id":12101,"createdAt":12102},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":12104,"slug":12105,"articleIntro":12104,"category":12106},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[12107],{"metadata":12108,"sys":12111,"fields":12118},{"tags":12109,"concepts":12110},[],[],{"space":12112,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12114,"publishedVersion":228,"revision":62,"contentType":12116,"locale":29},{"sys":12113},{"type":12,"linkType":13,"id":14},{"sys":12115},{"id":21,"type":12,"linkType":22},{"sys":12117},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12119,"metaTitle":238,"metaDescription":239,"mainTitle":12120,"subtitle":258,"heroImage":12135,"ctaButton":281,"ctaLink":282},[237],{"data":12121,"content":12122,"nodeType":74},{},[12123,12129],{"data":12124,"content":12125,"nodeType":250},{},[12126],{"data":12127,"marks":12128,"value":249,"nodeType":82},{},[],{"data":12130,"content":12131,"nodeType":87},{},[12132],{"data":12133,"marks":12134,"value":257,"nodeType":82},{},[],{"metadata":12136,"sys":12139,"fields":12144},{"tags":12137,"concepts":12138},[],[],{"space":12140,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12142,"publishedVersion":62,"revision":44,"locale":29},{"sys":12141},{"type":12,"linkType":13,"id":14},{"sys":12143},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12145},{"url":273,"details":12146,"fileName":279,"contentType":280},{"size":275,"image":12147},{"width":277,"height":278},{"sys":12149,"fields":12152},{"id":12150,"createdAt":12151},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":12153,"slug":12154,"articleIntro":-1,"category":12155},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[12156],{"metadata":12157,"sys":12160,"fields":12167},{"tags":12158,"concepts":12159},[],[],{"space":12161,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12163,"publishedVersion":228,"revision":62,"contentType":12165,"locale":29},{"sys":12162},{"type":12,"linkType":13,"id":14},{"sys":12164},{"id":21,"type":12,"linkType":22},{"sys":12166},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12168,"metaTitle":238,"metaDescription":239,"mainTitle":12169,"subtitle":258,"heroImage":12184,"ctaButton":281,"ctaLink":282},[237],{"data":12170,"content":12171,"nodeType":74},{},[12172,12178],{"data":12173,"content":12174,"nodeType":250},{},[12175],{"data":12176,"marks":12177,"value":249,"nodeType":82},{},[],{"data":12179,"content":12180,"nodeType":87},{},[12181],{"data":12182,"marks":12183,"value":257,"nodeType":82},{},[],{"metadata":12185,"sys":12188,"fields":12193},{"tags":12186,"concepts":12187},[],[],{"space":12189,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12191,"publishedVersion":62,"revision":44,"locale":29},{"sys":12190},{"type":12,"linkType":13,"id":14},{"sys":12192},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12194},{"url":273,"details":12195,"fileName":279,"contentType":280},{"size":275,"image":12196},{"width":277,"height":278},{"sys":12198,"fields":12201},{"id":12199,"createdAt":12200},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":12202,"slug":12203,"articleIntro":12202,"category":12204},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[12205],{"metadata":12206,"sys":12209,"fields":12216},{"tags":12207,"concepts":12208},[],[],{"space":12210,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12212,"publishedVersion":228,"revision":62,"contentType":12214,"locale":29},{"sys":12211},{"type":12,"linkType":13,"id":14},{"sys":12213},{"id":21,"type":12,"linkType":22},{"sys":12215},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12217,"metaTitle":238,"metaDescription":239,"mainTitle":12218,"subtitle":258,"heroImage":12233,"ctaButton":281,"ctaLink":282},[237],{"data":12219,"content":12220,"nodeType":74},{},[12221,12227],{"data":12222,"content":12223,"nodeType":250},{},[12224],{"data":12225,"marks":12226,"value":249,"nodeType":82},{},[],{"data":12228,"content":12229,"nodeType":87},{},[12230],{"data":12231,"marks":12232,"value":257,"nodeType":82},{},[],{"metadata":12234,"sys":12237,"fields":12242},{"tags":12235,"concepts":12236},[],[],{"space":12238,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12240,"publishedVersion":62,"revision":44,"locale":29},{"sys":12239},{"type":12,"linkType":13,"id":14},{"sys":12241},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12243},{"url":273,"details":12244,"fileName":279,"contentType":280},{"size":275,"image":12245},{"width":277,"height":278},{"sys":12247,"fields":12250},{"id":12248,"createdAt":12249},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":12251,"slug":12252,"articleIntro":12251,"category":12253},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[12254],{"metadata":12255,"sys":12258,"fields":12265},{"tags":12256,"concepts":12257},[],[],{"space":12259,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12261,"publishedVersion":228,"revision":62,"contentType":12263,"locale":29},{"sys":12260},{"type":12,"linkType":13,"id":14},{"sys":12262},{"id":21,"type":12,"linkType":22},{"sys":12264},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12266,"metaTitle":238,"metaDescription":239,"mainTitle":12267,"subtitle":258,"heroImage":12282,"ctaButton":281,"ctaLink":282},[237],{"data":12268,"content":12269,"nodeType":74},{},[12270,12276],{"data":12271,"content":12272,"nodeType":250},{},[12273],{"data":12274,"marks":12275,"value":249,"nodeType":82},{},[],{"data":12277,"content":12278,"nodeType":87},{},[12279],{"data":12280,"marks":12281,"value":257,"nodeType":82},{},[],{"metadata":12283,"sys":12286,"fields":12291},{"tags":12284,"concepts":12285},[],[],{"space":12287,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12289,"publishedVersion":62,"revision":44,"locale":29},{"sys":12288},{"type":12,"linkType":13,"id":14},{"sys":12290},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12292},{"url":273,"details":12293,"fileName":279,"contentType":280},{"size":275,"image":12294},{"width":277,"height":278},{"sys":12296,"fields":12299},{"id":12297,"createdAt":12298},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":12300,"slug":12301,"articleIntro":12300,"category":12302},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[12303],{"metadata":12304,"sys":12307,"fields":12314},{"tags":12305,"concepts":12306},[],[],{"space":12308,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12310,"publishedVersion":228,"revision":62,"contentType":12312,"locale":29},{"sys":12309},{"type":12,"linkType":13,"id":14},{"sys":12311},{"id":21,"type":12,"linkType":22},{"sys":12313},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12315,"metaTitle":238,"metaDescription":239,"mainTitle":12316,"subtitle":258,"heroImage":12331,"ctaButton":281,"ctaLink":282},[237],{"data":12317,"content":12318,"nodeType":74},{},[12319,12325],{"data":12320,"content":12321,"nodeType":250},{},[12322],{"data":12323,"marks":12324,"value":249,"nodeType":82},{},[],{"data":12326,"content":12327,"nodeType":87},{},[12328],{"data":12329,"marks":12330,"value":257,"nodeType":82},{},[],{"metadata":12332,"sys":12335,"fields":12340},{"tags":12333,"concepts":12334},[],[],{"space":12336,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12338,"publishedVersion":62,"revision":44,"locale":29},{"sys":12337},{"type":12,"linkType":13,"id":14},{"sys":12339},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12341},{"url":273,"details":12342,"fileName":279,"contentType":280},{"size":275,"image":12343},{"width":277,"height":278},{"sys":12345,"fields":12348},{"id":12346,"createdAt":12347},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":12349,"slug":12350,"articleIntro":12349,"category":12351},"2751 - Dépôts","compte-2751-depots",[12352],{"metadata":12353,"sys":12356,"fields":12363},{"tags":12354,"concepts":12355},[],[],{"space":12357,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12359,"publishedVersion":228,"revision":62,"contentType":12361,"locale":29},{"sys":12358},{"type":12,"linkType":13,"id":14},{"sys":12360},{"id":21,"type":12,"linkType":22},{"sys":12362},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12364,"metaTitle":238,"metaDescription":239,"mainTitle":12365,"subtitle":258,"heroImage":12380,"ctaButton":281,"ctaLink":282},[237],{"data":12366,"content":12367,"nodeType":74},{},[12368,12374],{"data":12369,"content":12370,"nodeType":250},{},[12371],{"data":12372,"marks":12373,"value":249,"nodeType":82},{},[],{"data":12375,"content":12376,"nodeType":87},{},[12377],{"data":12378,"marks":12379,"value":257,"nodeType":82},{},[],{"metadata":12381,"sys":12384,"fields":12389},{"tags":12382,"concepts":12383},[],[],{"space":12385,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12387,"publishedVersion":62,"revision":44,"locale":29},{"sys":12386},{"type":12,"linkType":13,"id":14},{"sys":12388},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12390},{"url":273,"details":12391,"fileName":279,"contentType":280},{"size":275,"image":12392},{"width":277,"height":278},{"sys":12394,"fields":12397},{"id":12395,"createdAt":12396},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":12398,"slug":12399,"articleIntro":12398,"category":12400},"6331 - Versement de transport","compte-6331-versement-de-transport",[12401],{"metadata":12402,"sys":12405,"fields":12412},{"tags":12403,"concepts":12404},[],[],{"space":12406,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12408,"publishedVersion":228,"revision":62,"contentType":12410,"locale":29},{"sys":12407},{"type":12,"linkType":13,"id":14},{"sys":12409},{"id":21,"type":12,"linkType":22},{"sys":12411},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12413,"metaTitle":238,"metaDescription":239,"mainTitle":12414,"subtitle":258,"heroImage":12429,"ctaButton":281,"ctaLink":282},[237],{"data":12415,"content":12416,"nodeType":74},{},[12417,12423],{"data":12418,"content":12419,"nodeType":250},{},[12420],{"data":12421,"marks":12422,"value":249,"nodeType":82},{},[],{"data":12424,"content":12425,"nodeType":87},{},[12426],{"data":12427,"marks":12428,"value":257,"nodeType":82},{},[],{"metadata":12430,"sys":12433,"fields":12438},{"tags":12431,"concepts":12432},[],[],{"space":12434,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12436,"publishedVersion":62,"revision":44,"locale":29},{"sys":12435},{"type":12,"linkType":13,"id":14},{"sys":12437},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12439},{"url":273,"details":12440,"fileName":279,"contentType":280},{"size":275,"image":12441},{"width":277,"height":278},{"sys":12443,"fields":12446},{"id":12444,"createdAt":12445},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":12447,"slug":12448,"articleIntro":-1,"category":12449},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[12450],{"metadata":12451,"sys":12454,"fields":12461},{"tags":12452,"concepts":12453},[],[],{"space":12455,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12457,"publishedVersion":228,"revision":62,"contentType":12459,"locale":29},{"sys":12456},{"type":12,"linkType":13,"id":14},{"sys":12458},{"id":21,"type":12,"linkType":22},{"sys":12460},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12462,"metaTitle":238,"metaDescription":239,"mainTitle":12463,"subtitle":258,"heroImage":12478,"ctaButton":281,"ctaLink":282},[237],{"data":12464,"content":12465,"nodeType":74},{},[12466,12472],{"data":12467,"content":12468,"nodeType":250},{},[12469],{"data":12470,"marks":12471,"value":249,"nodeType":82},{},[],{"data":12473,"content":12474,"nodeType":87},{},[12475],{"data":12476,"marks":12477,"value":257,"nodeType":82},{},[],{"metadata":12479,"sys":12482,"fields":12487},{"tags":12480,"concepts":12481},[],[],{"space":12483,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12485,"publishedVersion":62,"revision":44,"locale":29},{"sys":12484},{"type":12,"linkType":13,"id":14},{"sys":12486},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12488},{"url":273,"details":12489,"fileName":279,"contentType":280},{"size":275,"image":12490},{"width":277,"height":278},{"sys":12492,"fields":12495},{"id":12493,"createdAt":12494},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":12496,"slug":12497,"articleIntro":12496,"category":12498},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[12499],{"metadata":12500,"sys":12503,"fields":12510},{"tags":12501,"concepts":12502},[],[],{"space":12504,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12506,"publishedVersion":228,"revision":62,"contentType":12508,"locale":29},{"sys":12505},{"type":12,"linkType":13,"id":14},{"sys":12507},{"id":21,"type":12,"linkType":22},{"sys":12509},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12511,"metaTitle":238,"metaDescription":239,"mainTitle":12512,"subtitle":258,"heroImage":12527,"ctaButton":281,"ctaLink":282},[237],{"data":12513,"content":12514,"nodeType":74},{},[12515,12521],{"data":12516,"content":12517,"nodeType":250},{},[12518],{"data":12519,"marks":12520,"value":249,"nodeType":82},{},[],{"data":12522,"content":12523,"nodeType":87},{},[12524],{"data":12525,"marks":12526,"value":257,"nodeType":82},{},[],{"metadata":12528,"sys":12531,"fields":12536},{"tags":12529,"concepts":12530},[],[],{"space":12532,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12534,"publishedVersion":62,"revision":44,"locale":29},{"sys":12533},{"type":12,"linkType":13,"id":14},{"sys":12535},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12537},{"url":273,"details":12538,"fileName":279,"contentType":280},{"size":275,"image":12539},{"width":277,"height":278},{"sys":12541,"fields":12544},{"id":12542,"createdAt":12543},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":12545,"slug":12546,"articleIntro":-1,"category":12547},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[12548],{"metadata":12549,"sys":12552,"fields":12559},{"tags":12550,"concepts":12551},[],[],{"space":12553,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12555,"publishedVersion":228,"revision":62,"contentType":12557,"locale":29},{"sys":12554},{"type":12,"linkType":13,"id":14},{"sys":12556},{"id":21,"type":12,"linkType":22},{"sys":12558},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12560,"metaTitle":238,"metaDescription":239,"mainTitle":12561,"subtitle":258,"heroImage":12576,"ctaButton":281,"ctaLink":282},[237],{"data":12562,"content":12563,"nodeType":74},{},[12564,12570],{"data":12565,"content":12566,"nodeType":250},{},[12567],{"data":12568,"marks":12569,"value":249,"nodeType":82},{},[],{"data":12571,"content":12572,"nodeType":87},{},[12573],{"data":12574,"marks":12575,"value":257,"nodeType":82},{},[],{"metadata":12577,"sys":12580,"fields":12585},{"tags":12578,"concepts":12579},[],[],{"space":12581,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12583,"publishedVersion":62,"revision":44,"locale":29},{"sys":12582},{"type":12,"linkType":13,"id":14},{"sys":12584},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12586},{"url":273,"details":12587,"fileName":279,"contentType":280},{"size":275,"image":12588},{"width":277,"height":278},{"sys":12590,"fields":12593},{"id":12591,"createdAt":12592},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":12594,"slug":12595,"articleIntro":12594,"category":12596},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[12597],{"metadata":12598,"sys":12601,"fields":12608},{"tags":12599,"concepts":12600},[],[],{"space":12602,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12604,"publishedVersion":228,"revision":62,"contentType":12606,"locale":29},{"sys":12603},{"type":12,"linkType":13,"id":14},{"sys":12605},{"id":21,"type":12,"linkType":22},{"sys":12607},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12609,"metaTitle":238,"metaDescription":239,"mainTitle":12610,"subtitle":258,"heroImage":12625,"ctaButton":281,"ctaLink":282},[237],{"data":12611,"content":12612,"nodeType":74},{},[12613,12619],{"data":12614,"content":12615,"nodeType":250},{},[12616],{"data":12617,"marks":12618,"value":249,"nodeType":82},{},[],{"data":12620,"content":12621,"nodeType":87},{},[12622],{"data":12623,"marks":12624,"value":257,"nodeType":82},{},[],{"metadata":12626,"sys":12629,"fields":12634},{"tags":12627,"concepts":12628},[],[],{"space":12630,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12632,"publishedVersion":62,"revision":44,"locale":29},{"sys":12631},{"type":12,"linkType":13,"id":14},{"sys":12633},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12635},{"url":273,"details":12636,"fileName":279,"contentType":280},{"size":275,"image":12637},{"width":277,"height":278},{"sys":12639,"fields":12642},{"id":12640,"createdAt":12641},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":12643,"slug":12644,"articleIntro":-1,"category":12645},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[12646],{"metadata":12647,"sys":12650,"fields":12657},{"tags":12648,"concepts":12649},[],[],{"space":12651,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12653,"publishedVersion":228,"revision":62,"contentType":12655,"locale":29},{"sys":12652},{"type":12,"linkType":13,"id":14},{"sys":12654},{"id":21,"type":12,"linkType":22},{"sys":12656},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12658,"metaTitle":238,"metaDescription":239,"mainTitle":12659,"subtitle":258,"heroImage":12674,"ctaButton":281,"ctaLink":282},[237],{"data":12660,"content":12661,"nodeType":74},{},[12662,12668],{"data":12663,"content":12664,"nodeType":250},{},[12665],{"data":12666,"marks":12667,"value":249,"nodeType":82},{},[],{"data":12669,"content":12670,"nodeType":87},{},[12671],{"data":12672,"marks":12673,"value":257,"nodeType":82},{},[],{"metadata":12675,"sys":12678,"fields":12683},{"tags":12676,"concepts":12677},[],[],{"space":12679,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12681,"publishedVersion":62,"revision":44,"locale":29},{"sys":12680},{"type":12,"linkType":13,"id":14},{"sys":12682},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12684},{"url":273,"details":12685,"fileName":279,"contentType":280},{"size":275,"image":12686},{"width":277,"height":278},{"sys":12688,"fields":12691},{"id":12689,"createdAt":12690},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":12692,"slug":12693,"articleIntro":12692,"category":12694},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[12695],{"metadata":12696,"sys":12699,"fields":12706},{"tags":12697,"concepts":12698},[],[],{"space":12700,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12702,"publishedVersion":228,"revision":62,"contentType":12704,"locale":29},{"sys":12701},{"type":12,"linkType":13,"id":14},{"sys":12703},{"id":21,"type":12,"linkType":22},{"sys":12705},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12707,"metaTitle":238,"metaDescription":239,"mainTitle":12708,"subtitle":258,"heroImage":12723,"ctaButton":281,"ctaLink":282},[237],{"data":12709,"content":12710,"nodeType":74},{},[12711,12717],{"data":12712,"content":12713,"nodeType":250},{},[12714],{"data":12715,"marks":12716,"value":249,"nodeType":82},{},[],{"data":12718,"content":12719,"nodeType":87},{},[12720],{"data":12721,"marks":12722,"value":257,"nodeType":82},{},[],{"metadata":12724,"sys":12727,"fields":12732},{"tags":12725,"concepts":12726},[],[],{"space":12728,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12730,"publishedVersion":62,"revision":44,"locale":29},{"sys":12729},{"type":12,"linkType":13,"id":14},{"sys":12731},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12733},{"url":273,"details":12734,"fileName":279,"contentType":280},{"size":275,"image":12735},{"width":277,"height":278},{"sys":12737,"fields":12740},{"id":12738,"createdAt":12739},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":12741,"slug":12742,"articleIntro":12741,"category":12743},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[12744],{"metadata":12745,"sys":12748,"fields":12755},{"tags":12746,"concepts":12747},[],[],{"space":12749,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12751,"publishedVersion":228,"revision":62,"contentType":12753,"locale":29},{"sys":12750},{"type":12,"linkType":13,"id":14},{"sys":12752},{"id":21,"type":12,"linkType":22},{"sys":12754},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12756,"metaTitle":238,"metaDescription":239,"mainTitle":12757,"subtitle":258,"heroImage":12772,"ctaButton":281,"ctaLink":282},[237],{"data":12758,"content":12759,"nodeType":74},{},[12760,12766],{"data":12761,"content":12762,"nodeType":250},{},[12763],{"data":12764,"marks":12765,"value":249,"nodeType":82},{},[],{"data":12767,"content":12768,"nodeType":87},{},[12769],{"data":12770,"marks":12771,"value":257,"nodeType":82},{},[],{"metadata":12773,"sys":12776,"fields":12781},{"tags":12774,"concepts":12775},[],[],{"space":12777,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12779,"publishedVersion":62,"revision":44,"locale":29},{"sys":12778},{"type":12,"linkType":13,"id":14},{"sys":12780},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12782},{"url":273,"details":12783,"fileName":279,"contentType":280},{"size":275,"image":12784},{"width":277,"height":278},{"sys":12786,"fields":12789},{"id":12787,"createdAt":12788},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":12790,"slug":12791,"articleIntro":12790,"category":12792},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[12793],{"metadata":12794,"sys":12797,"fields":12804},{"tags":12795,"concepts":12796},[],[],{"space":12798,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12800,"publishedVersion":228,"revision":62,"contentType":12802,"locale":29},{"sys":12799},{"type":12,"linkType":13,"id":14},{"sys":12801},{"id":21,"type":12,"linkType":22},{"sys":12803},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12805,"metaTitle":238,"metaDescription":239,"mainTitle":12806,"subtitle":258,"heroImage":12821,"ctaButton":281,"ctaLink":282},[237],{"data":12807,"content":12808,"nodeType":74},{},[12809,12815],{"data":12810,"content":12811,"nodeType":250},{},[12812],{"data":12813,"marks":12814,"value":249,"nodeType":82},{},[],{"data":12816,"content":12817,"nodeType":87},{},[12818],{"data":12819,"marks":12820,"value":257,"nodeType":82},{},[],{"metadata":12822,"sys":12825,"fields":12830},{"tags":12823,"concepts":12824},[],[],{"space":12826,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12828,"publishedVersion":62,"revision":44,"locale":29},{"sys":12827},{"type":12,"linkType":13,"id":14},{"sys":12829},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12831},{"url":273,"details":12832,"fileName":279,"contentType":280},{"size":275,"image":12833},{"width":277,"height":278},{"sys":12835,"fields":12838},{"id":12836,"createdAt":12837},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":12839,"slug":12840,"articleIntro":12839,"category":12841},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[12842],{"metadata":12843,"sys":12846,"fields":12853},{"tags":12844,"concepts":12845},[],[],{"space":12847,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12849,"publishedVersion":228,"revision":62,"contentType":12851,"locale":29},{"sys":12848},{"type":12,"linkType":13,"id":14},{"sys":12850},{"id":21,"type":12,"linkType":22},{"sys":12852},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12854,"metaTitle":238,"metaDescription":239,"mainTitle":12855,"subtitle":258,"heroImage":12870,"ctaButton":281,"ctaLink":282},[237],{"data":12856,"content":12857,"nodeType":74},{},[12858,12864],{"data":12859,"content":12860,"nodeType":250},{},[12861],{"data":12862,"marks":12863,"value":249,"nodeType":82},{},[],{"data":12865,"content":12866,"nodeType":87},{},[12867],{"data":12868,"marks":12869,"value":257,"nodeType":82},{},[],{"metadata":12871,"sys":12874,"fields":12879},{"tags":12872,"concepts":12873},[],[],{"space":12875,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12877,"publishedVersion":62,"revision":44,"locale":29},{"sys":12876},{"type":12,"linkType":13,"id":14},{"sys":12878},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12880},{"url":273,"details":12881,"fileName":279,"contentType":280},{"size":275,"image":12882},{"width":277,"height":278},{"sys":12884,"fields":12887},{"id":12885,"createdAt":12886},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":12888,"slug":12889,"articleIntro":12888,"category":12890},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[12891],{"metadata":12892,"sys":12895,"fields":12902},{"tags":12893,"concepts":12894},[],[],{"space":12896,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12898,"publishedVersion":228,"revision":62,"contentType":12900,"locale":29},{"sys":12897},{"type":12,"linkType":13,"id":14},{"sys":12899},{"id":21,"type":12,"linkType":22},{"sys":12901},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12903,"metaTitle":238,"metaDescription":239,"mainTitle":12904,"subtitle":258,"heroImage":12919,"ctaButton":281,"ctaLink":282},[237],{"data":12905,"content":12906,"nodeType":74},{},[12907,12913],{"data":12908,"content":12909,"nodeType":250},{},[12910],{"data":12911,"marks":12912,"value":249,"nodeType":82},{},[],{"data":12914,"content":12915,"nodeType":87},{},[12916],{"data":12917,"marks":12918,"value":257,"nodeType":82},{},[],{"metadata":12920,"sys":12923,"fields":12928},{"tags":12921,"concepts":12922},[],[],{"space":12924,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12926,"publishedVersion":62,"revision":44,"locale":29},{"sys":12925},{"type":12,"linkType":13,"id":14},{"sys":12927},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12929},{"url":273,"details":12930,"fileName":279,"contentType":280},{"size":275,"image":12931},{"width":277,"height":278},{"sys":12933,"fields":12936},{"id":12934,"createdAt":12935},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":12937,"slug":12938,"articleIntro":12937,"category":12939},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[12940],{"metadata":12941,"sys":12944,"fields":12951},{"tags":12942,"concepts":12943},[],[],{"space":12945,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12947,"publishedVersion":228,"revision":62,"contentType":12949,"locale":29},{"sys":12946},{"type":12,"linkType":13,"id":14},{"sys":12948},{"id":21,"type":12,"linkType":22},{"sys":12950},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12952,"metaTitle":238,"metaDescription":239,"mainTitle":12953,"subtitle":258,"heroImage":12968,"ctaButton":281,"ctaLink":282},[237],{"data":12954,"content":12955,"nodeType":74},{},[12956,12962],{"data":12957,"content":12958,"nodeType":250},{},[12959],{"data":12960,"marks":12961,"value":249,"nodeType":82},{},[],{"data":12963,"content":12964,"nodeType":87},{},[12965],{"data":12966,"marks":12967,"value":257,"nodeType":82},{},[],{"metadata":12969,"sys":12972,"fields":12977},{"tags":12970,"concepts":12971},[],[],{"space":12973,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12975,"publishedVersion":62,"revision":44,"locale":29},{"sys":12974},{"type":12,"linkType":13,"id":14},{"sys":12976},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12978},{"url":273,"details":12979,"fileName":279,"contentType":280},{"size":275,"image":12980},{"width":277,"height":278},{"sys":12982,"fields":12985},{"id":12983,"createdAt":12984},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":12986,"slug":12987,"articleIntro":12986,"category":12988},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[12989],{"metadata":12990,"sys":12993,"fields":13000},{"tags":12991,"concepts":12992},[],[],{"space":12994,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12996,"publishedVersion":228,"revision":62,"contentType":12998,"locale":29},{"sys":12995},{"type":12,"linkType":13,"id":14},{"sys":12997},{"id":21,"type":12,"linkType":22},{"sys":12999},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13001,"metaTitle":238,"metaDescription":239,"mainTitle":13002,"subtitle":258,"heroImage":13017,"ctaButton":281,"ctaLink":282},[237],{"data":13003,"content":13004,"nodeType":74},{},[13005,13011],{"data":13006,"content":13007,"nodeType":250},{},[13008],{"data":13009,"marks":13010,"value":249,"nodeType":82},{},[],{"data":13012,"content":13013,"nodeType":87},{},[13014],{"data":13015,"marks":13016,"value":257,"nodeType":82},{},[],{"metadata":13018,"sys":13021,"fields":13026},{"tags":13019,"concepts":13020},[],[],{"space":13022,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13024,"publishedVersion":62,"revision":44,"locale":29},{"sys":13023},{"type":12,"linkType":13,"id":14},{"sys":13025},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13027},{"url":273,"details":13028,"fileName":279,"contentType":280},{"size":275,"image":13029},{"width":277,"height":278},{"sys":13031,"fields":13034},{"id":13032,"createdAt":13033},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":13035,"slug":13036,"articleIntro":13035,"category":13037},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[13038],{"metadata":13039,"sys":13042,"fields":13049},{"tags":13040,"concepts":13041},[],[],{"space":13043,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13045,"publishedVersion":228,"revision":62,"contentType":13047,"locale":29},{"sys":13044},{"type":12,"linkType":13,"id":14},{"sys":13046},{"id":21,"type":12,"linkType":22},{"sys":13048},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13050,"metaTitle":238,"metaDescription":239,"mainTitle":13051,"subtitle":258,"heroImage":13066,"ctaButton":281,"ctaLink":282},[237],{"data":13052,"content":13053,"nodeType":74},{},[13054,13060],{"data":13055,"content":13056,"nodeType":250},{},[13057],{"data":13058,"marks":13059,"value":249,"nodeType":82},{},[],{"data":13061,"content":13062,"nodeType":87},{},[13063],{"data":13064,"marks":13065,"value":257,"nodeType":82},{},[],{"metadata":13067,"sys":13070,"fields":13075},{"tags":13068,"concepts":13069},[],[],{"space":13071,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13073,"publishedVersion":62,"revision":44,"locale":29},{"sys":13072},{"type":12,"linkType":13,"id":14},{"sys":13074},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13076},{"url":273,"details":13077,"fileName":279,"contentType":280},{"size":275,"image":13078},{"width":277,"height":278},{"sys":13080,"fields":13083},{"id":13081,"createdAt":13082},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":13084,"slug":13085,"articleIntro":13084,"category":13086},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[13087],{"metadata":13088,"sys":13091,"fields":13098},{"tags":13089,"concepts":13090},[],[],{"space":13092,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13094,"publishedVersion":228,"revision":62,"contentType":13096,"locale":29},{"sys":13093},{"type":12,"linkType":13,"id":14},{"sys":13095},{"id":21,"type":12,"linkType":22},{"sys":13097},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13099,"metaTitle":238,"metaDescription":239,"mainTitle":13100,"subtitle":258,"heroImage":13115,"ctaButton":281,"ctaLink":282},[237],{"data":13101,"content":13102,"nodeType":74},{},[13103,13109],{"data":13104,"content":13105,"nodeType":250},{},[13106],{"data":13107,"marks":13108,"value":249,"nodeType":82},{},[],{"data":13110,"content":13111,"nodeType":87},{},[13112],{"data":13113,"marks":13114,"value":257,"nodeType":82},{},[],{"metadata":13116,"sys":13119,"fields":13124},{"tags":13117,"concepts":13118},[],[],{"space":13120,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13122,"publishedVersion":62,"revision":44,"locale":29},{"sys":13121},{"type":12,"linkType":13,"id":14},{"sys":13123},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13125},{"url":273,"details":13126,"fileName":279,"contentType":280},{"size":275,"image":13127},{"width":277,"height":278},{"sys":13129,"fields":13132},{"id":13130,"createdAt":13131},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":13133,"slug":13134,"articleIntro":-1,"category":13135},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[13136],{"metadata":13137,"sys":13140,"fields":13147},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13143,"publishedVersion":228,"revision":62,"contentType":13145,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"sys":13146},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13148,"metaTitle":238,"metaDescription":239,"mainTitle":13149,"subtitle":258,"heroImage":13164,"ctaButton":281,"ctaLink":282},[237],{"data":13150,"content":13151,"nodeType":74},{},[13152,13158],{"data":13153,"content":13154,"nodeType":250},{},[13155],{"data":13156,"marks":13157,"value":249,"nodeType":82},{},[],{"data":13159,"content":13160,"nodeType":87},{},[13161],{"data":13162,"marks":13163,"value":257,"nodeType":82},{},[],{"metadata":13165,"sys":13168,"fields":13173},{"tags":13166,"concepts":13167},[],[],{"space":13169,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13171,"publishedVersion":62,"revision":44,"locale":29},{"sys":13170},{"type":12,"linkType":13,"id":14},{"sys":13172},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13174},{"url":273,"details":13175,"fileName":279,"contentType":280},{"size":275,"image":13176},{"width":277,"height":278},{"sys":13178,"fields":13181},{"id":13179,"createdAt":13180},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":13182,"slug":13183,"articleIntro":-1,"category":13184},"Compte 518 - Intérêts courus","compte-518-interets-courus",[13185],{"metadata":13186,"sys":13189,"fields":13196},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13192,"publishedVersion":228,"revision":62,"contentType":13194,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"sys":13195},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13197,"metaTitle":238,"metaDescription":239,"mainTitle":13198,"subtitle":258,"heroImage":13213,"ctaButton":281,"ctaLink":282},[237],{"data":13199,"content":13200,"nodeType":74},{},[13201,13207],{"data":13202,"content":13203,"nodeType":250},{},[13204],{"data":13205,"marks":13206,"value":249,"nodeType":82},{},[],{"data":13208,"content":13209,"nodeType":87},{},[13210],{"data":13211,"marks":13212,"value":257,"nodeType":82},{},[],{"metadata":13214,"sys":13217,"fields":13222},{"tags":13215,"concepts":13216},[],[],{"space":13218,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13220,"publishedVersion":62,"revision":44,"locale":29},{"sys":13219},{"type":12,"linkType":13,"id":14},{"sys":13221},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13223},{"url":273,"details":13224,"fileName":279,"contentType":280},{"size":275,"image":13225},{"width":277,"height":278},{"sys":13227,"fields":13230},{"id":13228,"createdAt":13229},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":13231,"slug":13232,"articleIntro":13231,"category":13233},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[13234],{"metadata":13235,"sys":13238,"fields":13245},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13241,"publishedVersion":228,"revision":62,"contentType":13243,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"sys":13244},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13246,"metaTitle":238,"metaDescription":239,"mainTitle":13247,"subtitle":258,"heroImage":13262,"ctaButton":281,"ctaLink":282},[237],{"data":13248,"content":13249,"nodeType":74},{},[13250,13256],{"data":13251,"content":13252,"nodeType":250},{},[13253],{"data":13254,"marks":13255,"value":249,"nodeType":82},{},[],{"data":13257,"content":13258,"nodeType":87},{},[13259],{"data":13260,"marks":13261,"value":257,"nodeType":82},{},[],{"metadata":13263,"sys":13266,"fields":13271},{"tags":13264,"concepts":13265},[],[],{"space":13267,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13269,"publishedVersion":62,"revision":44,"locale":29},{"sys":13268},{"type":12,"linkType":13,"id":14},{"sys":13270},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13272},{"url":273,"details":13273,"fileName":279,"contentType":280},{"size":275,"image":13274},{"width":277,"height":278},{"sys":13276,"fields":13279},{"id":13277,"createdAt":13278},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":13280,"slug":13281,"articleIntro":13280,"category":13282},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[13283],{"metadata":13284,"sys":13287,"fields":13294},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13290,"publishedVersion":228,"revision":62,"contentType":13292,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"sys":13293},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13295,"metaTitle":238,"metaDescription":239,"mainTitle":13296,"subtitle":258,"heroImage":13311,"ctaButton":281,"ctaLink":282},[237],{"data":13297,"content":13298,"nodeType":74},{},[13299,13305],{"data":13300,"content":13301,"nodeType":250},{},[13302],{"data":13303,"marks":13304,"value":249,"nodeType":82},{},[],{"data":13306,"content":13307,"nodeType":87},{},[13308],{"data":13309,"marks":13310,"value":257,"nodeType":82},{},[],{"metadata":13312,"sys":13315,"fields":13320},{"tags":13313,"concepts":13314},[],[],{"space":13316,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13318,"publishedVersion":62,"revision":44,"locale":29},{"sys":13317},{"type":12,"linkType":13,"id":14},{"sys":13319},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13321},{"url":273,"details":13322,"fileName":279,"contentType":280},{"size":275,"image":13323},{"width":277,"height":278},{"sys":13325,"fields":13328},{"id":13326,"createdAt":13327},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":13329,"slug":13330,"articleIntro":-1,"category":13331},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[13332],{"metadata":13333,"sys":13336,"fields":13343},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13339,"publishedVersion":228,"revision":62,"contentType":13341,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"sys":13342},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13344,"metaTitle":238,"metaDescription":239,"mainTitle":13345,"subtitle":258,"heroImage":13360,"ctaButton":281,"ctaLink":282},[237],{"data":13346,"content":13347,"nodeType":74},{},[13348,13354],{"data":13349,"content":13350,"nodeType":250},{},[13351],{"data":13352,"marks":13353,"value":249,"nodeType":82},{},[],{"data":13355,"content":13356,"nodeType":87},{},[13357],{"data":13358,"marks":13359,"value":257,"nodeType":82},{},[],{"metadata":13361,"sys":13364,"fields":13369},{"tags":13362,"concepts":13363},[],[],{"space":13365,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13367,"publishedVersion":62,"revision":44,"locale":29},{"sys":13366},{"type":12,"linkType":13,"id":14},{"sys":13368},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13370},{"url":273,"details":13371,"fileName":279,"contentType":280},{"size":275,"image":13372},{"width":277,"height":278},{"sys":13374,"fields":13377},{"id":13375,"createdAt":13376},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":13378,"slug":13379,"articleIntro":13378,"category":13380},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[13381],{"metadata":13382,"sys":13385,"fields":13392},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13388,"publishedVersion":228,"revision":62,"contentType":13390,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"sys":13391},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13393,"metaTitle":238,"metaDescription":239,"mainTitle":13394,"subtitle":258,"heroImage":13409,"ctaButton":281,"ctaLink":282},[237],{"data":13395,"content":13396,"nodeType":74},{},[13397,13403],{"data":13398,"content":13399,"nodeType":250},{},[13400],{"data":13401,"marks":13402,"value":249,"nodeType":82},{},[],{"data":13404,"content":13405,"nodeType":87},{},[13406],{"data":13407,"marks":13408,"value":257,"nodeType":82},{},[],{"metadata":13410,"sys":13413,"fields":13418},{"tags":13411,"concepts":13412},[],[],{"space":13414,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13416,"publishedVersion":62,"revision":44,"locale":29},{"sys":13415},{"type":12,"linkType":13,"id":14},{"sys":13417},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13419},{"url":273,"details":13420,"fileName":279,"contentType":280},{"size":275,"image":13421},{"width":277,"height":278},{"sys":13423,"fields":13426},{"id":13424,"createdAt":13425},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":13427,"slug":13428,"articleIntro":-1,"category":13429},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[13430],{"metadata":13431,"sys":13434,"fields":13441},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13437,"publishedVersion":228,"revision":62,"contentType":13439,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"sys":13440},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13442,"metaTitle":238,"metaDescription":239,"mainTitle":13443,"subtitle":258,"heroImage":13458,"ctaButton":281,"ctaLink":282},[237],{"data":13444,"content":13445,"nodeType":74},{},[13446,13452],{"data":13447,"content":13448,"nodeType":250},{},[13449],{"data":13450,"marks":13451,"value":249,"nodeType":82},{},[],{"data":13453,"content":13454,"nodeType":87},{},[13455],{"data":13456,"marks":13457,"value":257,"nodeType":82},{},[],{"metadata":13459,"sys":13462,"fields":13467},{"tags":13460,"concepts":13461},[],[],{"space":13463,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13465,"publishedVersion":62,"revision":44,"locale":29},{"sys":13464},{"type":12,"linkType":13,"id":14},{"sys":13466},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13468},{"url":273,"details":13469,"fileName":279,"contentType":280},{"size":275,"image":13470},{"width":277,"height":278},{"sys":13472,"fields":13475},{"id":13473,"createdAt":13474},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":13476,"slug":13477,"articleIntro":-1,"category":13478},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[13479],{"metadata":13480,"sys":13483,"fields":13490},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13486,"publishedVersion":228,"revision":62,"contentType":13488,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"sys":13489},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13491,"metaTitle":238,"metaDescription":239,"mainTitle":13492,"subtitle":258,"heroImage":13507,"ctaButton":281,"ctaLink":282},[237],{"data":13493,"content":13494,"nodeType":74},{},[13495,13501],{"data":13496,"content":13497,"nodeType":250},{},[13498],{"data":13499,"marks":13500,"value":249,"nodeType":82},{},[],{"data":13502,"content":13503,"nodeType":87},{},[13504],{"data":13505,"marks":13506,"value":257,"nodeType":82},{},[],{"metadata":13508,"sys":13511,"fields":13516},{"tags":13509,"concepts":13510},[],[],{"space":13512,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13514,"publishedVersion":62,"revision":44,"locale":29},{"sys":13513},{"type":12,"linkType":13,"id":14},{"sys":13515},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13517},{"url":273,"details":13518,"fileName":279,"contentType":280},{"size":275,"image":13519},{"width":277,"height":278},{"sys":13521,"fields":13524},{"id":13522,"createdAt":13523},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":13525,"slug":13526,"articleIntro":13525,"category":13527},"2185 - Cheptel","compte-2185-cheptel",[13528],{"metadata":13529,"sys":13532,"fields":13539},{"tags":13530,"concepts":13531},[],[],{"space":13533,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13535,"publishedVersion":228,"revision":62,"contentType":13537,"locale":29},{"sys":13534},{"type":12,"linkType":13,"id":14},{"sys":13536},{"id":21,"type":12,"linkType":22},{"sys":13538},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13540,"metaTitle":238,"metaDescription":239,"mainTitle":13541,"subtitle":258,"heroImage":13556,"ctaButton":281,"ctaLink":282},[237],{"data":13542,"content":13543,"nodeType":74},{},[13544,13550],{"data":13545,"content":13546,"nodeType":250},{},[13547],{"data":13548,"marks":13549,"value":249,"nodeType":82},{},[],{"data":13551,"content":13552,"nodeType":87},{},[13553],{"data":13554,"marks":13555,"value":257,"nodeType":82},{},[],{"metadata":13557,"sys":13560,"fields":13565},{"tags":13558,"concepts":13559},[],[],{"space":13561,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13563,"publishedVersion":62,"revision":44,"locale":29},{"sys":13562},{"type":12,"linkType":13,"id":14},{"sys":13564},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13566},{"url":273,"details":13567,"fileName":279,"contentType":280},{"size":275,"image":13568},{"width":277,"height":278},{"sys":13570,"fields":13573},{"id":13571,"createdAt":13572},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":13574,"slug":13575,"articleIntro":13574,"category":13576},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[13577],{"metadata":13578,"sys":13581,"fields":13588},{"tags":13579,"concepts":13580},[],[],{"space":13582,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13584,"publishedVersion":228,"revision":62,"contentType":13586,"locale":29},{"sys":13583},{"type":12,"linkType":13,"id":14},{"sys":13585},{"id":21,"type":12,"linkType":22},{"sys":13587},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13589,"metaTitle":238,"metaDescription":239,"mainTitle":13590,"subtitle":258,"heroImage":13605,"ctaButton":281,"ctaLink":282},[237],{"data":13591,"content":13592,"nodeType":74},{},[13593,13599],{"data":13594,"content":13595,"nodeType":250},{},[13596],{"data":13597,"marks":13598,"value":249,"nodeType":82},{},[],{"data":13600,"content":13601,"nodeType":87},{},[13602],{"data":13603,"marks":13604,"value":257,"nodeType":82},{},[],{"metadata":13606,"sys":13609,"fields":13614},{"tags":13607,"concepts":13608},[],[],{"space":13610,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13612,"publishedVersion":62,"revision":44,"locale":29},{"sys":13611},{"type":12,"linkType":13,"id":14},{"sys":13613},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13615},{"url":273,"details":13616,"fileName":279,"contentType":280},{"size":275,"image":13617},{"width":277,"height":278},{"sys":13619,"fields":13622},{"id":13620,"createdAt":13621},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":13623,"slug":13624,"articleIntro":13625,"category":13626},"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.",[13627],{"metadata":13628,"sys":13631,"fields":13638},{"tags":13629,"concepts":13630},[],[],{"space":13632,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13634,"publishedVersion":228,"revision":62,"contentType":13636,"locale":29},{"sys":13633},{"type":12,"linkType":13,"id":14},{"sys":13635},{"id":21,"type":12,"linkType":22},{"sys":13637},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13639,"metaTitle":238,"metaDescription":239,"mainTitle":13640,"subtitle":258,"heroImage":13655,"ctaButton":281,"ctaLink":282},[237],{"data":13641,"content":13642,"nodeType":74},{},[13643,13649],{"data":13644,"content":13645,"nodeType":250},{},[13646],{"data":13647,"marks":13648,"value":249,"nodeType":82},{},[],{"data":13650,"content":13651,"nodeType":87},{},[13652],{"data":13653,"marks":13654,"value":257,"nodeType":82},{},[],{"metadata":13656,"sys":13659,"fields":13664},{"tags":13657,"concepts":13658},[],[],{"space":13660,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13662,"publishedVersion":62,"revision":44,"locale":29},{"sys":13661},{"type":12,"linkType":13,"id":14},{"sys":13663},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13665},{"url":273,"details":13666,"fileName":279,"contentType":280},{"size":275,"image":13667},{"width":277,"height":278},{"sys":13669,"fields":13672},{"id":13670,"createdAt":13671},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":13673,"slug":13674,"articleIntro":13673,"category":13675},"72 - Production immobilisée","compte-72-production-immobilisee",[13676],{"metadata":13677,"sys":13680,"fields":13687},{"tags":13678,"concepts":13679},[],[],{"space":13681,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13683,"publishedVersion":228,"revision":62,"contentType":13685,"locale":29},{"sys":13682},{"type":12,"linkType":13,"id":14},{"sys":13684},{"id":21,"type":12,"linkType":22},{"sys":13686},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13688,"metaTitle":238,"metaDescription":239,"mainTitle":13689,"subtitle":258,"heroImage":13704,"ctaButton":281,"ctaLink":282},[237],{"data":13690,"content":13691,"nodeType":74},{},[13692,13698],{"data":13693,"content":13694,"nodeType":250},{},[13695],{"data":13696,"marks":13697,"value":249,"nodeType":82},{},[],{"data":13699,"content":13700,"nodeType":87},{},[13701],{"data":13702,"marks":13703,"value":257,"nodeType":82},{},[],{"metadata":13705,"sys":13708,"fields":13713},{"tags":13706,"concepts":13707},[],[],{"space":13709,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13711,"publishedVersion":62,"revision":44,"locale":29},{"sys":13710},{"type":12,"linkType":13,"id":14},{"sys":13712},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13714},{"url":273,"details":13715,"fileName":279,"contentType":280},{"size":275,"image":13716},{"width":277,"height":278},{"sys":13718,"fields":13721},{"id":13719,"createdAt":13720},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":13722,"slug":13723,"articleIntro":13722,"category":13724},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[13725],{"metadata":13726,"sys":13729,"fields":13736},{"tags":13727,"concepts":13728},[],[],{"space":13730,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13732,"publishedVersion":228,"revision":62,"contentType":13734,"locale":29},{"sys":13731},{"type":12,"linkType":13,"id":14},{"sys":13733},{"id":21,"type":12,"linkType":22},{"sys":13735},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13737,"metaTitle":238,"metaDescription":239,"mainTitle":13738,"subtitle":258,"heroImage":13753,"ctaButton":281,"ctaLink":282},[237],{"data":13739,"content":13740,"nodeType":74},{},[13741,13747],{"data":13742,"content":13743,"nodeType":250},{},[13744],{"data":13745,"marks":13746,"value":249,"nodeType":82},{},[],{"data":13748,"content":13749,"nodeType":87},{},[13750],{"data":13751,"marks":13752,"value":257,"nodeType":82},{},[],{"metadata":13754,"sys":13757,"fields":13762},{"tags":13755,"concepts":13756},[],[],{"space":13758,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13760,"publishedVersion":62,"revision":44,"locale":29},{"sys":13759},{"type":12,"linkType":13,"id":14},{"sys":13761},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13763},{"url":273,"details":13764,"fileName":279,"contentType":280},{"size":275,"image":13765},{"width":277,"height":278},{"sys":13767,"fields":13770},{"id":13768,"createdAt":13769},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":13771,"slug":13772,"articleIntro":-1,"category":13773},"Compte 512 - Banques","compte-512-banques",[13774],{"metadata":13775,"sys":13778,"fields":13785},{"tags":13776,"concepts":13777},[],[],{"space":13779,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13781,"publishedVersion":228,"revision":62,"contentType":13783,"locale":29},{"sys":13780},{"type":12,"linkType":13,"id":14},{"sys":13782},{"id":21,"type":12,"linkType":22},{"sys":13784},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13786,"metaTitle":238,"metaDescription":239,"mainTitle":13787,"subtitle":258,"heroImage":13802,"ctaButton":281,"ctaLink":282},[237],{"data":13788,"content":13789,"nodeType":74},{},[13790,13796],{"data":13791,"content":13792,"nodeType":250},{},[13793],{"data":13794,"marks":13795,"value":249,"nodeType":82},{},[],{"data":13797,"content":13798,"nodeType":87},{},[13799],{"data":13800,"marks":13801,"value":257,"nodeType":82},{},[],{"metadata":13803,"sys":13806,"fields":13811},{"tags":13804,"concepts":13805},[],[],{"space":13807,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13809,"publishedVersion":62,"revision":44,"locale":29},{"sys":13808},{"type":12,"linkType":13,"id":14},{"sys":13810},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13812},{"url":273,"details":13813,"fileName":279,"contentType":280},{"size":275,"image":13814},{"width":277,"height":278},{"sys":13816,"fields":13819},{"id":13817,"createdAt":13818},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":13820,"slug":13821,"articleIntro":13820,"category":13822},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[13823],{"metadata":13824,"sys":13827,"fields":13834},{"tags":13825,"concepts":13826},[],[],{"space":13828,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13830,"publishedVersion":228,"revision":62,"contentType":13832,"locale":29},{"sys":13829},{"type":12,"linkType":13,"id":14},{"sys":13831},{"id":21,"type":12,"linkType":22},{"sys":13833},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13835,"metaTitle":238,"metaDescription":239,"mainTitle":13836,"subtitle":258,"heroImage":13851,"ctaButton":281,"ctaLink":282},[237],{"data":13837,"content":13838,"nodeType":74},{},[13839,13845],{"data":13840,"content":13841,"nodeType":250},{},[13842],{"data":13843,"marks":13844,"value":249,"nodeType":82},{},[],{"data":13846,"content":13847,"nodeType":87},{},[13848],{"data":13849,"marks":13850,"value":257,"nodeType":82},{},[],{"metadata":13852,"sys":13855,"fields":13860},{"tags":13853,"concepts":13854},[],[],{"space":13856,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13858,"publishedVersion":62,"revision":44,"locale":29},{"sys":13857},{"type":12,"linkType":13,"id":14},{"sys":13859},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13861},{"url":273,"details":13862,"fileName":279,"contentType":280},{"size":275,"image":13863},{"width":277,"height":278},{"sys":13865,"fields":13868},{"id":13866,"createdAt":13867},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":13869,"slug":13870,"articleIntro":13869,"category":13871},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[13872],{"metadata":13873,"sys":13876,"fields":13883},{"tags":13874,"concepts":13875},[],[],{"space":13877,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13879,"publishedVersion":228,"revision":62,"contentType":13881,"locale":29},{"sys":13878},{"type":12,"linkType":13,"id":14},{"sys":13880},{"id":21,"type":12,"linkType":22},{"sys":13882},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13884,"metaTitle":238,"metaDescription":239,"mainTitle":13885,"subtitle":258,"heroImage":13900,"ctaButton":281,"ctaLink":282},[237],{"data":13886,"content":13887,"nodeType":74},{},[13888,13894],{"data":13889,"content":13890,"nodeType":250},{},[13891],{"data":13892,"marks":13893,"value":249,"nodeType":82},{},[],{"data":13895,"content":13896,"nodeType":87},{},[13897],{"data":13898,"marks":13899,"value":257,"nodeType":82},{},[],{"metadata":13901,"sys":13904,"fields":13909},{"tags":13902,"concepts":13903},[],[],{"space":13905,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13907,"publishedVersion":62,"revision":44,"locale":29},{"sys":13906},{"type":12,"linkType":13,"id":14},{"sys":13908},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13910},{"url":273,"details":13911,"fileName":279,"contentType":280},{"size":275,"image":13912},{"width":277,"height":278},{"sys":13914,"fields":13917},{"id":13915,"createdAt":13916},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":13918,"slug":13919,"articleIntro":13918,"category":13920},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[13921],{"metadata":13922,"sys":13925,"fields":13932},{"tags":13923,"concepts":13924},[],[],{"space":13926,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13928,"publishedVersion":228,"revision":62,"contentType":13930,"locale":29},{"sys":13927},{"type":12,"linkType":13,"id":14},{"sys":13929},{"id":21,"type":12,"linkType":22},{"sys":13931},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13933,"metaTitle":238,"metaDescription":239,"mainTitle":13934,"subtitle":258,"heroImage":13949,"ctaButton":281,"ctaLink":282},[237],{"data":13935,"content":13936,"nodeType":74},{},[13937,13943],{"data":13938,"content":13939,"nodeType":250},{},[13940],{"data":13941,"marks":13942,"value":249,"nodeType":82},{},[],{"data":13944,"content":13945,"nodeType":87},{},[13946],{"data":13947,"marks":13948,"value":257,"nodeType":82},{},[],{"metadata":13950,"sys":13953,"fields":13958},{"tags":13951,"concepts":13952},[],[],{"space":13954,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13956,"publishedVersion":62,"revision":44,"locale":29},{"sys":13955},{"type":12,"linkType":13,"id":14},{"sys":13957},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13959},{"url":273,"details":13960,"fileName":279,"contentType":280},{"size":275,"image":13961},{"width":277,"height":278},{"sys":13963,"fields":13966},{"id":13964,"createdAt":13965},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":13967,"slug":13968,"articleIntro":13967,"category":13969},"Compte 451 - Groupe","compte-451-groupe",[13970],{"metadata":13971,"sys":13974,"fields":13981},{"tags":13972,"concepts":13973},[],[],{"space":13975,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13977,"publishedVersion":228,"revision":62,"contentType":13979,"locale":29},{"sys":13976},{"type":12,"linkType":13,"id":14},{"sys":13978},{"id":21,"type":12,"linkType":22},{"sys":13980},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13982,"metaTitle":238,"metaDescription":239,"mainTitle":13983,"subtitle":258,"heroImage":13998,"ctaButton":281,"ctaLink":282},[237],{"data":13984,"content":13985,"nodeType":74},{},[13986,13992],{"data":13987,"content":13988,"nodeType":250},{},[13989],{"data":13990,"marks":13991,"value":249,"nodeType":82},{},[],{"data":13993,"content":13994,"nodeType":87},{},[13995],{"data":13996,"marks":13997,"value":257,"nodeType":82},{},[],{"metadata":13999,"sys":14002,"fields":14007},{"tags":14000,"concepts":14001},[],[],{"space":14003,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14005,"publishedVersion":62,"revision":44,"locale":29},{"sys":14004},{"type":12,"linkType":13,"id":14},{"sys":14006},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14008},{"url":273,"details":14009,"fileName":279,"contentType":280},{"size":275,"image":14010},{"width":277,"height":278},{"sys":14012,"fields":14015},{"id":14013,"createdAt":14014},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":14016,"slug":14017,"articleIntro":14018,"category":14019},"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.",[14020],{"metadata":14021,"sys":14024,"fields":14031},{"tags":14022,"concepts":14023},[],[],{"space":14025,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14027,"publishedVersion":228,"revision":62,"contentType":14029,"locale":29},{"sys":14026},{"type":12,"linkType":13,"id":14},{"sys":14028},{"id":21,"type":12,"linkType":22},{"sys":14030},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14032,"metaTitle":238,"metaDescription":239,"mainTitle":14033,"subtitle":258,"heroImage":14048,"ctaButton":281,"ctaLink":282},[237],{"data":14034,"content":14035,"nodeType":74},{},[14036,14042],{"data":14037,"content":14038,"nodeType":250},{},[14039],{"data":14040,"marks":14041,"value":249,"nodeType":82},{},[],{"data":14043,"content":14044,"nodeType":87},{},[14045],{"data":14046,"marks":14047,"value":257,"nodeType":82},{},[],{"metadata":14049,"sys":14052,"fields":14057},{"tags":14050,"concepts":14051},[],[],{"space":14053,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14055,"publishedVersion":62,"revision":44,"locale":29},{"sys":14054},{"type":12,"linkType":13,"id":14},{"sys":14056},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14058},{"url":273,"details":14059,"fileName":279,"contentType":280},{"size":275,"image":14060},{"width":277,"height":278},{"sys":14062,"fields":14065},{"id":14063,"createdAt":14064},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":14066,"slug":14067,"articleIntro":14066,"category":14068},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[14069],{"metadata":14070,"sys":14073,"fields":14080},{"tags":14071,"concepts":14072},[],[],{"space":14074,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14076,"publishedVersion":228,"revision":62,"contentType":14078,"locale":29},{"sys":14075},{"type":12,"linkType":13,"id":14},{"sys":14077},{"id":21,"type":12,"linkType":22},{"sys":14079},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14081,"metaTitle":238,"metaDescription":239,"mainTitle":14082,"subtitle":258,"heroImage":14097,"ctaButton":281,"ctaLink":282},[237],{"data":14083,"content":14084,"nodeType":74},{},[14085,14091],{"data":14086,"content":14087,"nodeType":250},{},[14088],{"data":14089,"marks":14090,"value":249,"nodeType":82},{},[],{"data":14092,"content":14093,"nodeType":87},{},[14094],{"data":14095,"marks":14096,"value":257,"nodeType":82},{},[],{"metadata":14098,"sys":14101,"fields":14106},{"tags":14099,"concepts":14100},[],[],{"space":14102,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14104,"publishedVersion":62,"revision":44,"locale":29},{"sys":14103},{"type":12,"linkType":13,"id":14},{"sys":14105},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14107},{"url":273,"details":14108,"fileName":279,"contentType":280},{"size":275,"image":14109},{"width":277,"height":278},{"sys":14111,"fields":14114},{"id":14112,"createdAt":14113},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":14115,"slug":14116,"articleIntro":-1,"category":14117},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[14118],{"metadata":14119,"sys":14122,"fields":14129},{"tags":14120,"concepts":14121},[],[],{"space":14123,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14125,"publishedVersion":228,"revision":62,"contentType":14127,"locale":29},{"sys":14124},{"type":12,"linkType":13,"id":14},{"sys":14126},{"id":21,"type":12,"linkType":22},{"sys":14128},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14130,"metaTitle":238,"metaDescription":239,"mainTitle":14131,"subtitle":258,"heroImage":14146,"ctaButton":281,"ctaLink":282},[237],{"data":14132,"content":14133,"nodeType":74},{},[14134,14140],{"data":14135,"content":14136,"nodeType":250},{},[14137],{"data":14138,"marks":14139,"value":249,"nodeType":82},{},[],{"data":14141,"content":14142,"nodeType":87},{},[14143],{"data":14144,"marks":14145,"value":257,"nodeType":82},{},[],{"metadata":14147,"sys":14150,"fields":14155},{"tags":14148,"concepts":14149},[],[],{"space":14151,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14153,"publishedVersion":62,"revision":44,"locale":29},{"sys":14152},{"type":12,"linkType":13,"id":14},{"sys":14154},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14156},{"url":273,"details":14157,"fileName":279,"contentType":280},{"size":275,"image":14158},{"width":277,"height":278},{"sys":14160,"fields":14163},{"id":14161,"createdAt":14162},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":14164,"slug":14165,"articleIntro":-1,"category":14166},"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",[14167],{"metadata":14168,"sys":14171,"fields":14178},{"tags":14169,"concepts":14170},[],[],{"space":14172,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14174,"publishedVersion":228,"revision":62,"contentType":14176,"locale":29},{"sys":14173},{"type":12,"linkType":13,"id":14},{"sys":14175},{"id":21,"type":12,"linkType":22},{"sys":14177},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14179,"metaTitle":238,"metaDescription":239,"mainTitle":14180,"subtitle":258,"heroImage":14195,"ctaButton":281,"ctaLink":282},[237],{"data":14181,"content":14182,"nodeType":74},{},[14183,14189],{"data":14184,"content":14185,"nodeType":250},{},[14186],{"data":14187,"marks":14188,"value":249,"nodeType":82},{},[],{"data":14190,"content":14191,"nodeType":87},{},[14192],{"data":14193,"marks":14194,"value":257,"nodeType":82},{},[],{"metadata":14196,"sys":14199,"fields":14204},{"tags":14197,"concepts":14198},[],[],{"space":14200,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14202,"publishedVersion":62,"revision":44,"locale":29},{"sys":14201},{"type":12,"linkType":13,"id":14},{"sys":14203},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14205},{"url":273,"details":14206,"fileName":279,"contentType":280},{"size":275,"image":14207},{"width":277,"height":278},{"sys":14209,"fields":14212},{"id":14210,"createdAt":14211},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":14213,"slug":14214,"articleIntro":14213,"category":14215},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[14216],{"metadata":14217,"sys":14220,"fields":14227},{"tags":14218,"concepts":14219},[],[],{"space":14221,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14223,"publishedVersion":228,"revision":62,"contentType":14225,"locale":29},{"sys":14222},{"type":12,"linkType":13,"id":14},{"sys":14224},{"id":21,"type":12,"linkType":22},{"sys":14226},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14228,"metaTitle":238,"metaDescription":239,"mainTitle":14229,"subtitle":258,"heroImage":14244,"ctaButton":281,"ctaLink":282},[237],{"data":14230,"content":14231,"nodeType":74},{},[14232,14238],{"data":14233,"content":14234,"nodeType":250},{},[14235],{"data":14236,"marks":14237,"value":249,"nodeType":82},{},[],{"data":14239,"content":14240,"nodeType":87},{},[14241],{"data":14242,"marks":14243,"value":257,"nodeType":82},{},[],{"metadata":14245,"sys":14248,"fields":14253},{"tags":14246,"concepts":14247},[],[],{"space":14249,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14251,"publishedVersion":62,"revision":44,"locale":29},{"sys":14250},{"type":12,"linkType":13,"id":14},{"sys":14252},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14254},{"url":273,"details":14255,"fileName":279,"contentType":280},{"size":275,"image":14256},{"width":277,"height":278},{"sys":14258,"fields":14261},{"id":14259,"createdAt":14260},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":14262,"slug":14263,"articleIntro":-1,"category":14264},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[14265],{"metadata":14266,"sys":14269,"fields":14276},{"tags":14267,"concepts":14268},[],[],{"space":14270,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14272,"publishedVersion":228,"revision":62,"contentType":14274,"locale":29},{"sys":14271},{"type":12,"linkType":13,"id":14},{"sys":14273},{"id":21,"type":12,"linkType":22},{"sys":14275},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14277,"metaTitle":238,"metaDescription":239,"mainTitle":14278,"subtitle":258,"heroImage":14293,"ctaButton":281,"ctaLink":282},[237],{"data":14279,"content":14280,"nodeType":74},{},[14281,14287],{"data":14282,"content":14283,"nodeType":250},{},[14284],{"data":14285,"marks":14286,"value":249,"nodeType":82},{},[],{"data":14288,"content":14289,"nodeType":87},{},[14290],{"data":14291,"marks":14292,"value":257,"nodeType":82},{},[],{"metadata":14294,"sys":14297,"fields":14302},{"tags":14295,"concepts":14296},[],[],{"space":14298,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14300,"publishedVersion":62,"revision":44,"locale":29},{"sys":14299},{"type":12,"linkType":13,"id":14},{"sys":14301},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14303},{"url":273,"details":14304,"fileName":279,"contentType":280},{"size":275,"image":14305},{"width":277,"height":278},{"sys":14307,"fields":14310},{"id":14308,"createdAt":14309},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":14311,"slug":14312,"articleIntro":-1,"category":14313},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[14314],{"metadata":14315,"sys":14318,"fields":14325},{"tags":14316,"concepts":14317},[],[],{"space":14319,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14321,"publishedVersion":228,"revision":62,"contentType":14323,"locale":29},{"sys":14320},{"type":12,"linkType":13,"id":14},{"sys":14322},{"id":21,"type":12,"linkType":22},{"sys":14324},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14326,"metaTitle":238,"metaDescription":239,"mainTitle":14327,"subtitle":258,"heroImage":14342,"ctaButton":281,"ctaLink":282},[237],{"data":14328,"content":14329,"nodeType":74},{},[14330,14336],{"data":14331,"content":14332,"nodeType":250},{},[14333],{"data":14334,"marks":14335,"value":249,"nodeType":82},{},[],{"data":14337,"content":14338,"nodeType":87},{},[14339],{"data":14340,"marks":14341,"value":257,"nodeType":82},{},[],{"metadata":14343,"sys":14346,"fields":14351},{"tags":14344,"concepts":14345},[],[],{"space":14347,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14349,"publishedVersion":62,"revision":44,"locale":29},{"sys":14348},{"type":12,"linkType":13,"id":14},{"sys":14350},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14352},{"url":273,"details":14353,"fileName":279,"contentType":280},{"size":275,"image":14354},{"width":277,"height":278},{"sys":14356,"fields":14359},{"id":14357,"createdAt":14358},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":14360,"slug":14361,"articleIntro":14360,"category":14362},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[14363],{"metadata":14364,"sys":14367,"fields":14374},{"tags":14365,"concepts":14366},[],[],{"space":14368,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14370,"publishedVersion":228,"revision":62,"contentType":14372,"locale":29},{"sys":14369},{"type":12,"linkType":13,"id":14},{"sys":14371},{"id":21,"type":12,"linkType":22},{"sys":14373},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14375,"metaTitle":238,"metaDescription":239,"mainTitle":14376,"subtitle":258,"heroImage":14391,"ctaButton":281,"ctaLink":282},[237],{"data":14377,"content":14378,"nodeType":74},{},[14379,14385],{"data":14380,"content":14381,"nodeType":250},{},[14382],{"data":14383,"marks":14384,"value":249,"nodeType":82},{},[],{"data":14386,"content":14387,"nodeType":87},{},[14388],{"data":14389,"marks":14390,"value":257,"nodeType":82},{},[],{"metadata":14392,"sys":14395,"fields":14400},{"tags":14393,"concepts":14394},[],[],{"space":14396,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14398,"publishedVersion":62,"revision":44,"locale":29},{"sys":14397},{"type":12,"linkType":13,"id":14},{"sys":14399},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14401},{"url":273,"details":14402,"fileName":279,"contentType":280},{"size":275,"image":14403},{"width":277,"height":278},{"sys":14405,"fields":14408},{"id":14406,"createdAt":14407},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":14409,"slug":14410,"articleIntro":-1,"category":14411},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[14412],{"metadata":14413,"sys":14416,"fields":14423},{"tags":14414,"concepts":14415},[],[],{"space":14417,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14419,"publishedVersion":228,"revision":62,"contentType":14421,"locale":29},{"sys":14418},{"type":12,"linkType":13,"id":14},{"sys":14420},{"id":21,"type":12,"linkType":22},{"sys":14422},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14424,"metaTitle":238,"metaDescription":239,"mainTitle":14425,"subtitle":258,"heroImage":14440,"ctaButton":281,"ctaLink":282},[237],{"data":14426,"content":14427,"nodeType":74},{},[14428,14434],{"data":14429,"content":14430,"nodeType":250},{},[14431],{"data":14432,"marks":14433,"value":249,"nodeType":82},{},[],{"data":14435,"content":14436,"nodeType":87},{},[14437],{"data":14438,"marks":14439,"value":257,"nodeType":82},{},[],{"metadata":14441,"sys":14444,"fields":14449},{"tags":14442,"concepts":14443},[],[],{"space":14445,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14447,"publishedVersion":62,"revision":44,"locale":29},{"sys":14446},{"type":12,"linkType":13,"id":14},{"sys":14448},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14450},{"url":273,"details":14451,"fileName":279,"contentType":280},{"size":275,"image":14452},{"width":277,"height":278},{"sys":14454,"fields":14457},{"id":14455,"createdAt":14456},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":14458,"slug":14459,"articleIntro":14458,"category":14460},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[14461],{"metadata":14462,"sys":14465,"fields":14472},{"tags":14463,"concepts":14464},[],[],{"space":14466,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14468,"publishedVersion":228,"revision":62,"contentType":14470,"locale":29},{"sys":14467},{"type":12,"linkType":13,"id":14},{"sys":14469},{"id":21,"type":12,"linkType":22},{"sys":14471},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14473,"metaTitle":238,"metaDescription":239,"mainTitle":14474,"subtitle":258,"heroImage":14489,"ctaButton":281,"ctaLink":282},[237],{"data":14475,"content":14476,"nodeType":74},{},[14477,14483],{"data":14478,"content":14479,"nodeType":250},{},[14480],{"data":14481,"marks":14482,"value":249,"nodeType":82},{},[],{"data":14484,"content":14485,"nodeType":87},{},[14486],{"data":14487,"marks":14488,"value":257,"nodeType":82},{},[],{"metadata":14490,"sys":14493,"fields":14498},{"tags":14491,"concepts":14492},[],[],{"space":14494,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14496,"publishedVersion":62,"revision":44,"locale":29},{"sys":14495},{"type":12,"linkType":13,"id":14},{"sys":14497},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14499},{"url":273,"details":14500,"fileName":279,"contentType":280},{"size":275,"image":14501},{"width":277,"height":278},{"sys":14503,"fields":14506},{"id":14504,"createdAt":14505},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":14507,"slug":14508,"articleIntro":-1,"category":14509},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[14510],{"metadata":14511,"sys":14514,"fields":14521},{"tags":14512,"concepts":14513},[],[],{"space":14515,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14517,"publishedVersion":228,"revision":62,"contentType":14519,"locale":29},{"sys":14516},{"type":12,"linkType":13,"id":14},{"sys":14518},{"id":21,"type":12,"linkType":22},{"sys":14520},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14522,"metaTitle":238,"metaDescription":239,"mainTitle":14523,"subtitle":258,"heroImage":14538,"ctaButton":281,"ctaLink":282},[237],{"data":14524,"content":14525,"nodeType":74},{},[14526,14532],{"data":14527,"content":14528,"nodeType":250},{},[14529],{"data":14530,"marks":14531,"value":249,"nodeType":82},{},[],{"data":14533,"content":14534,"nodeType":87},{},[14535],{"data":14536,"marks":14537,"value":257,"nodeType":82},{},[],{"metadata":14539,"sys":14542,"fields":14547},{"tags":14540,"concepts":14541},[],[],{"space":14543,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14545,"publishedVersion":62,"revision":44,"locale":29},{"sys":14544},{"type":12,"linkType":13,"id":14},{"sys":14546},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14548},{"url":273,"details":14549,"fileName":279,"contentType":280},{"size":275,"image":14550},{"width":277,"height":278},{"sys":14552,"fields":14555},{"id":14553,"createdAt":14554},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":14556,"slug":14557,"articleIntro":14556,"category":14558},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[14559],{"metadata":14560,"sys":14563,"fields":14570},{"tags":14561,"concepts":14562},[],[],{"space":14564,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14566,"publishedVersion":228,"revision":62,"contentType":14568,"locale":29},{"sys":14565},{"type":12,"linkType":13,"id":14},{"sys":14567},{"id":21,"type":12,"linkType":22},{"sys":14569},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14571,"metaTitle":238,"metaDescription":239,"mainTitle":14572,"subtitle":258,"heroImage":14587,"ctaButton":281,"ctaLink":282},[237],{"data":14573,"content":14574,"nodeType":74},{},[14575,14581],{"data":14576,"content":14577,"nodeType":250},{},[14578],{"data":14579,"marks":14580,"value":249,"nodeType":82},{},[],{"data":14582,"content":14583,"nodeType":87},{},[14584],{"data":14585,"marks":14586,"value":257,"nodeType":82},{},[],{"metadata":14588,"sys":14591,"fields":14596},{"tags":14589,"concepts":14590},[],[],{"space":14592,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14594,"publishedVersion":62,"revision":44,"locale":29},{"sys":14593},{"type":12,"linkType":13,"id":14},{"sys":14595},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14597},{"url":273,"details":14598,"fileName":279,"contentType":280},{"size":275,"image":14599},{"width":277,"height":278},{"sys":14601,"fields":14604},{"id":14602,"createdAt":14603},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":14605,"slug":14606,"articleIntro":-1,"category":14607},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[14608],{"metadata":14609,"sys":14612,"fields":14619},{"tags":14610,"concepts":14611},[],[],{"space":14613,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14615,"publishedVersion":228,"revision":62,"contentType":14617,"locale":29},{"sys":14614},{"type":12,"linkType":13,"id":14},{"sys":14616},{"id":21,"type":12,"linkType":22},{"sys":14618},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14620,"metaTitle":238,"metaDescription":239,"mainTitle":14621,"subtitle":258,"heroImage":14636,"ctaButton":281,"ctaLink":282},[237],{"data":14622,"content":14623,"nodeType":74},{},[14624,14630],{"data":14625,"content":14626,"nodeType":250},{},[14627],{"data":14628,"marks":14629,"value":249,"nodeType":82},{},[],{"data":14631,"content":14632,"nodeType":87},{},[14633],{"data":14634,"marks":14635,"value":257,"nodeType":82},{},[],{"metadata":14637,"sys":14640,"fields":14645},{"tags":14638,"concepts":14639},[],[],{"space":14641,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14643,"publishedVersion":62,"revision":44,"locale":29},{"sys":14642},{"type":12,"linkType":13,"id":14},{"sys":14644},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14646},{"url":273,"details":14647,"fileName":279,"contentType":280},{"size":275,"image":14648},{"width":277,"height":278},{"sys":14650,"fields":14653},{"id":14651,"createdAt":14652},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":14654,"slug":14655,"articleIntro":14654,"category":14656},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[14657],{"metadata":14658,"sys":14661,"fields":14668},{"tags":14659,"concepts":14660},[],[],{"space":14662,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14664,"publishedVersion":228,"revision":62,"contentType":14666,"locale":29},{"sys":14663},{"type":12,"linkType":13,"id":14},{"sys":14665},{"id":21,"type":12,"linkType":22},{"sys":14667},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14669,"metaTitle":238,"metaDescription":239,"mainTitle":14670,"subtitle":258,"heroImage":14685,"ctaButton":281,"ctaLink":282},[237],{"data":14671,"content":14672,"nodeType":74},{},[14673,14679],{"data":14674,"content":14675,"nodeType":250},{},[14676],{"data":14677,"marks":14678,"value":249,"nodeType":82},{},[],{"data":14680,"content":14681,"nodeType":87},{},[14682],{"data":14683,"marks":14684,"value":257,"nodeType":82},{},[],{"metadata":14686,"sys":14689,"fields":14694},{"tags":14687,"concepts":14688},[],[],{"space":14690,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14692,"publishedVersion":62,"revision":44,"locale":29},{"sys":14691},{"type":12,"linkType":13,"id":14},{"sys":14693},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14695},{"url":273,"details":14696,"fileName":279,"contentType":280},{"size":275,"image":14697},{"width":277,"height":278},{"sys":14699,"fields":14702},{"id":14700,"createdAt":14701},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":14703,"slug":14704,"articleIntro":-1,"category":14705},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[14706],{"metadata":14707,"sys":14710,"fields":14717},{"tags":14708,"concepts":14709},[],[],{"space":14711,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14713,"publishedVersion":228,"revision":62,"contentType":14715,"locale":29},{"sys":14712},{"type":12,"linkType":13,"id":14},{"sys":14714},{"id":21,"type":12,"linkType":22},{"sys":14716},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14718,"metaTitle":238,"metaDescription":239,"mainTitle":14719,"subtitle":258,"heroImage":14734,"ctaButton":281,"ctaLink":282},[237],{"data":14720,"content":14721,"nodeType":74},{},[14722,14728],{"data":14723,"content":14724,"nodeType":250},{},[14725],{"data":14726,"marks":14727,"value":249,"nodeType":82},{},[],{"data":14729,"content":14730,"nodeType":87},{},[14731],{"data":14732,"marks":14733,"value":257,"nodeType":82},{},[],{"metadata":14735,"sys":14738,"fields":14743},{"tags":14736,"concepts":14737},[],[],{"space":14739,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14741,"publishedVersion":62,"revision":44,"locale":29},{"sys":14740},{"type":12,"linkType":13,"id":14},{"sys":14742},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14744},{"url":273,"details":14745,"fileName":279,"contentType":280},{"size":275,"image":14746},{"width":277,"height":278},{"sys":14748,"fields":14751},{"id":14749,"createdAt":14750},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":14752,"slug":14753,"articleIntro":14752,"category":14754},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[14755],{"metadata":14756,"sys":14759,"fields":14766},{"tags":14757,"concepts":14758},[],[],{"space":14760,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14762,"publishedVersion":228,"revision":62,"contentType":14764,"locale":29},{"sys":14761},{"type":12,"linkType":13,"id":14},{"sys":14763},{"id":21,"type":12,"linkType":22},{"sys":14765},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14767,"metaTitle":238,"metaDescription":239,"mainTitle":14768,"subtitle":258,"heroImage":14783,"ctaButton":281,"ctaLink":282},[237],{"data":14769,"content":14770,"nodeType":74},{},[14771,14777],{"data":14772,"content":14773,"nodeType":250},{},[14774],{"data":14775,"marks":14776,"value":249,"nodeType":82},{},[],{"data":14778,"content":14779,"nodeType":87},{},[14780],{"data":14781,"marks":14782,"value":257,"nodeType":82},{},[],{"metadata":14784,"sys":14787,"fields":14792},{"tags":14785,"concepts":14786},[],[],{"space":14788,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14790,"publishedVersion":62,"revision":44,"locale":29},{"sys":14789},{"type":12,"linkType":13,"id":14},{"sys":14791},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14793},{"url":273,"details":14794,"fileName":279,"contentType":280},{"size":275,"image":14795},{"width":277,"height":278},{"sys":14797,"fields":14800},{"id":14798,"createdAt":14799},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":14801,"slug":14802,"articleIntro":14801,"category":14803},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[14804],{"metadata":14805,"sys":14808,"fields":14815},{"tags":14806,"concepts":14807},[],[],{"space":14809,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14811,"publishedVersion":228,"revision":62,"contentType":14813,"locale":29},{"sys":14810},{"type":12,"linkType":13,"id":14},{"sys":14812},{"id":21,"type":12,"linkType":22},{"sys":14814},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14816,"metaTitle":238,"metaDescription":239,"mainTitle":14817,"subtitle":258,"heroImage":14832,"ctaButton":281,"ctaLink":282},[237],{"data":14818,"content":14819,"nodeType":74},{},[14820,14826],{"data":14821,"content":14822,"nodeType":250},{},[14823],{"data":14824,"marks":14825,"value":249,"nodeType":82},{},[],{"data":14827,"content":14828,"nodeType":87},{},[14829],{"data":14830,"marks":14831,"value":257,"nodeType":82},{},[],{"metadata":14833,"sys":14836,"fields":14841},{"tags":14834,"concepts":14835},[],[],{"space":14837,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14839,"publishedVersion":62,"revision":44,"locale":29},{"sys":14838},{"type":12,"linkType":13,"id":14},{"sys":14840},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14842},{"url":273,"details":14843,"fileName":279,"contentType":280},{"size":275,"image":14844},{"width":277,"height":278},{"sys":14846,"fields":14849},{"id":14847,"createdAt":14848},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":14850,"slug":14851,"articleIntro":14850,"category":14852},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[14853],{"metadata":14854,"sys":14857,"fields":14864},{"tags":14855,"concepts":14856},[],[],{"space":14858,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14860,"publishedVersion":228,"revision":62,"contentType":14862,"locale":29},{"sys":14859},{"type":12,"linkType":13,"id":14},{"sys":14861},{"id":21,"type":12,"linkType":22},{"sys":14863},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14865,"metaTitle":238,"metaDescription":239,"mainTitle":14866,"subtitle":258,"heroImage":14881,"ctaButton":281,"ctaLink":282},[237],{"data":14867,"content":14868,"nodeType":74},{},[14869,14875],{"data":14870,"content":14871,"nodeType":250},{},[14872],{"data":14873,"marks":14874,"value":249,"nodeType":82},{},[],{"data":14876,"content":14877,"nodeType":87},{},[14878],{"data":14879,"marks":14880,"value":257,"nodeType":82},{},[],{"metadata":14882,"sys":14885,"fields":14890},{"tags":14883,"concepts":14884},[],[],{"space":14886,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14888,"publishedVersion":62,"revision":44,"locale":29},{"sys":14887},{"type":12,"linkType":13,"id":14},{"sys":14889},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14891},{"url":273,"details":14892,"fileName":279,"contentType":280},{"size":275,"image":14893},{"width":277,"height":278},{"sys":14895,"fields":14898},{"id":14896,"createdAt":14897},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14899,"slug":14900,"articleIntro":-1,"category":14901},"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",[14902],{"metadata":14903,"sys":14906,"fields":14913},{"tags":14904,"concepts":14905},[],[],{"space":14907,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14909,"publishedVersion":228,"revision":62,"contentType":14911,"locale":29},{"sys":14908},{"type":12,"linkType":13,"id":14},{"sys":14910},{"id":21,"type":12,"linkType":22},{"sys":14912},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14914,"metaTitle":238,"metaDescription":239,"mainTitle":14915,"subtitle":258,"heroImage":14930,"ctaButton":281,"ctaLink":282},[237],{"data":14916,"content":14917,"nodeType":74},{},[14918,14924],{"data":14919,"content":14920,"nodeType":250},{},[14921],{"data":14922,"marks":14923,"value":249,"nodeType":82},{},[],{"data":14925,"content":14926,"nodeType":87},{},[14927],{"data":14928,"marks":14929,"value":257,"nodeType":82},{},[],{"metadata":14931,"sys":14934,"fields":14939},{"tags":14932,"concepts":14933},[],[],{"space":14935,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14937,"publishedVersion":62,"revision":44,"locale":29},{"sys":14936},{"type":12,"linkType":13,"id":14},{"sys":14938},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14940},{"url":273,"details":14941,"fileName":279,"contentType":280},{"size":275,"image":14942},{"width":277,"height":278},{"sys":14944,"fields":14947},{"id":14945,"createdAt":14946},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":14948,"slug":14949,"articleIntro":14948,"category":14950},"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",[14951],{"metadata":14952,"sys":14955,"fields":14962},{"tags":14953,"concepts":14954},[],[],{"space":14956,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14958,"publishedVersion":228,"revision":62,"contentType":14960,"locale":29},{"sys":14957},{"type":12,"linkType":13,"id":14},{"sys":14959},{"id":21,"type":12,"linkType":22},{"sys":14961},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14963,"metaTitle":238,"metaDescription":239,"mainTitle":14964,"subtitle":258,"heroImage":14979,"ctaButton":281,"ctaLink":282},[237],{"data":14965,"content":14966,"nodeType":74},{},[14967,14973],{"data":14968,"content":14969,"nodeType":250},{},[14970],{"data":14971,"marks":14972,"value":249,"nodeType":82},{},[],{"data":14974,"content":14975,"nodeType":87},{},[14976],{"data":14977,"marks":14978,"value":257,"nodeType":82},{},[],{"metadata":14980,"sys":14983,"fields":14988},{"tags":14981,"concepts":14982},[],[],{"space":14984,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14986,"publishedVersion":62,"revision":44,"locale":29},{"sys":14985},{"type":12,"linkType":13,"id":14},{"sys":14987},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14989},{"url":273,"details":14990,"fileName":279,"contentType":280},{"size":275,"image":14991},{"width":277,"height":278},{"sys":14993,"fields":14996},{"id":14994,"createdAt":14995},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":14997,"slug":14998,"articleIntro":14997,"category":14999},"475 - Comptes d'attente","compte-475-comptes-d-attente",[15000],{"metadata":15001,"sys":15004,"fields":15011},{"tags":15002,"concepts":15003},[],[],{"space":15005,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15007,"publishedVersion":228,"revision":62,"contentType":15009,"locale":29},{"sys":15006},{"type":12,"linkType":13,"id":14},{"sys":15008},{"id":21,"type":12,"linkType":22},{"sys":15010},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15012,"metaTitle":238,"metaDescription":239,"mainTitle":15013,"subtitle":258,"heroImage":15028,"ctaButton":281,"ctaLink":282},[237],{"data":15014,"content":15015,"nodeType":74},{},[15016,15022],{"data":15017,"content":15018,"nodeType":250},{},[15019],{"data":15020,"marks":15021,"value":249,"nodeType":82},{},[],{"data":15023,"content":15024,"nodeType":87},{},[15025],{"data":15026,"marks":15027,"value":257,"nodeType":82},{},[],{"metadata":15029,"sys":15032,"fields":15037},{"tags":15030,"concepts":15031},[],[],{"space":15033,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15035,"publishedVersion":62,"revision":44,"locale":29},{"sys":15034},{"type":12,"linkType":13,"id":14},{"sys":15036},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15038},{"url":273,"details":15039,"fileName":279,"contentType":280},{"size":275,"image":15040},{"width":277,"height":278},{"sys":15042,"fields":15045},{"id":15043,"createdAt":15044},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":15046,"slug":15047,"articleIntro":15046,"category":15048},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[15049],{"metadata":15050,"sys":15053,"fields":15060},{"tags":15051,"concepts":15052},[],[],{"space":15054,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15056,"publishedVersion":228,"revision":62,"contentType":15058,"locale":29},{"sys":15055},{"type":12,"linkType":13,"id":14},{"sys":15057},{"id":21,"type":12,"linkType":22},{"sys":15059},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15061,"metaTitle":238,"metaDescription":239,"mainTitle":15062,"subtitle":258,"heroImage":15077,"ctaButton":281,"ctaLink":282},[237],{"data":15063,"content":15064,"nodeType":74},{},[15065,15071],{"data":15066,"content":15067,"nodeType":250},{},[15068],{"data":15069,"marks":15070,"value":249,"nodeType":82},{},[],{"data":15072,"content":15073,"nodeType":87},{},[15074],{"data":15075,"marks":15076,"value":257,"nodeType":82},{},[],{"metadata":15078,"sys":15081,"fields":15086},{"tags":15079,"concepts":15080},[],[],{"space":15082,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15084,"publishedVersion":62,"revision":44,"locale":29},{"sys":15083},{"type":12,"linkType":13,"id":14},{"sys":15085},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15087},{"url":273,"details":15088,"fileName":279,"contentType":280},{"size":275,"image":15089},{"width":277,"height":278},{"sys":15091,"fields":15094},{"id":15092,"createdAt":15093},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":15095,"slug":15096,"articleIntro":15095,"category":15097},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[15098],{"metadata":15099,"sys":15102,"fields":15109},{"tags":15100,"concepts":15101},[],[],{"space":15103,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15105,"publishedVersion":228,"revision":62,"contentType":15107,"locale":29},{"sys":15104},{"type":12,"linkType":13,"id":14},{"sys":15106},{"id":21,"type":12,"linkType":22},{"sys":15108},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15110,"metaTitle":238,"metaDescription":239,"mainTitle":15111,"subtitle":258,"heroImage":15126,"ctaButton":281,"ctaLink":282},[237],{"data":15112,"content":15113,"nodeType":74},{},[15114,15120],{"data":15115,"content":15116,"nodeType":250},{},[15117],{"data":15118,"marks":15119,"value":249,"nodeType":82},{},[],{"data":15121,"content":15122,"nodeType":87},{},[15123],{"data":15124,"marks":15125,"value":257,"nodeType":82},{},[],{"metadata":15127,"sys":15130,"fields":15135},{"tags":15128,"concepts":15129},[],[],{"space":15131,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15133,"publishedVersion":62,"revision":44,"locale":29},{"sys":15132},{"type":12,"linkType":13,"id":14},{"sys":15134},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15136},{"url":273,"details":15137,"fileName":279,"contentType":280},{"size":275,"image":15138},{"width":277,"height":278},{"sys":15140,"fields":15143},{"id":15141,"createdAt":15142},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":15144,"slug":15145,"articleIntro":15144,"category":15146},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[15147],{"metadata":15148,"sys":15151,"fields":15158},{"tags":15149,"concepts":15150},[],[],{"space":15152,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15154,"publishedVersion":228,"revision":62,"contentType":15156,"locale":29},{"sys":15153},{"type":12,"linkType":13,"id":14},{"sys":15155},{"id":21,"type":12,"linkType":22},{"sys":15157},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15159,"metaTitle":238,"metaDescription":239,"mainTitle":15160,"subtitle":258,"heroImage":15175,"ctaButton":281,"ctaLink":282},[237],{"data":15161,"content":15162,"nodeType":74},{},[15163,15169],{"data":15164,"content":15165,"nodeType":250},{},[15166],{"data":15167,"marks":15168,"value":249,"nodeType":82},{},[],{"data":15170,"content":15171,"nodeType":87},{},[15172],{"data":15173,"marks":15174,"value":257,"nodeType":82},{},[],{"metadata":15176,"sys":15179,"fields":15184},{"tags":15177,"concepts":15178},[],[],{"space":15180,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15182,"publishedVersion":62,"revision":44,"locale":29},{"sys":15181},{"type":12,"linkType":13,"id":14},{"sys":15183},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15185},{"url":273,"details":15186,"fileName":279,"contentType":280},{"size":275,"image":15187},{"width":277,"height":278},{"sys":15189,"fields":15192},{"id":15190,"createdAt":15191},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":15193,"slug":15194,"articleIntro":15193,"category":15195},"Compte 6412 - Congés payés","compte-6412-conges-payes",[15196],{"metadata":15197,"sys":15200,"fields":15207},{"tags":15198,"concepts":15199},[],[],{"space":15201,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15203,"publishedVersion":228,"revision":62,"contentType":15205,"locale":29},{"sys":15202},{"type":12,"linkType":13,"id":14},{"sys":15204},{"id":21,"type":12,"linkType":22},{"sys":15206},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15208,"metaTitle":238,"metaDescription":239,"mainTitle":15209,"subtitle":258,"heroImage":15224,"ctaButton":281,"ctaLink":282},[237],{"data":15210,"content":15211,"nodeType":74},{},[15212,15218],{"data":15213,"content":15214,"nodeType":250},{},[15215],{"data":15216,"marks":15217,"value":249,"nodeType":82},{},[],{"data":15219,"content":15220,"nodeType":87},{},[15221],{"data":15222,"marks":15223,"value":257,"nodeType":82},{},[],{"metadata":15225,"sys":15228,"fields":15233},{"tags":15226,"concepts":15227},[],[],{"space":15229,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15231,"publishedVersion":62,"revision":44,"locale":29},{"sys":15230},{"type":12,"linkType":13,"id":14},{"sys":15232},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15234},{"url":273,"details":15235,"fileName":279,"contentType":280},{"size":275,"image":15236},{"width":277,"height":278},{"sys":15238,"fields":15241},{"id":15239,"createdAt":15240},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":15242,"slug":15243,"articleIntro":15242,"category":15244},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[15245],{"metadata":15246,"sys":15249,"fields":15256},{"tags":15247,"concepts":15248},[],[],{"space":15250,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15252,"publishedVersion":228,"revision":62,"contentType":15254,"locale":29},{"sys":15251},{"type":12,"linkType":13,"id":14},{"sys":15253},{"id":21,"type":12,"linkType":22},{"sys":15255},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15257,"metaTitle":238,"metaDescription":239,"mainTitle":15258,"subtitle":258,"heroImage":15273,"ctaButton":281,"ctaLink":282},[237],{"data":15259,"content":15260,"nodeType":74},{},[15261,15267],{"data":15262,"content":15263,"nodeType":250},{},[15264],{"data":15265,"marks":15266,"value":249,"nodeType":82},{},[],{"data":15268,"content":15269,"nodeType":87},{},[15270],{"data":15271,"marks":15272,"value":257,"nodeType":82},{},[],{"metadata":15274,"sys":15277,"fields":15282},{"tags":15275,"concepts":15276},[],[],{"space":15278,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15280,"publishedVersion":62,"revision":44,"locale":29},{"sys":15279},{"type":12,"linkType":13,"id":14},{"sys":15281},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15283},{"url":273,"details":15284,"fileName":279,"contentType":280},{"size":275,"image":15285},{"width":277,"height":278},{"sys":15287,"fields":15290},{"id":15288,"createdAt":15289},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":15291,"slug":15292,"articleIntro":-1,"category":15293},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[15294],{"metadata":15295,"sys":15298,"fields":15305},{"tags":15296,"concepts":15297},[],[],{"space":15299,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15301,"publishedVersion":228,"revision":62,"contentType":15303,"locale":29},{"sys":15300},{"type":12,"linkType":13,"id":14},{"sys":15302},{"id":21,"type":12,"linkType":22},{"sys":15304},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15306,"metaTitle":238,"metaDescription":239,"mainTitle":15307,"subtitle":258,"heroImage":15322,"ctaButton":281,"ctaLink":282},[237],{"data":15308,"content":15309,"nodeType":74},{},[15310,15316],{"data":15311,"content":15312,"nodeType":250},{},[15313],{"data":15314,"marks":15315,"value":249,"nodeType":82},{},[],{"data":15317,"content":15318,"nodeType":87},{},[15319],{"data":15320,"marks":15321,"value":257,"nodeType":82},{},[],{"metadata":15323,"sys":15326,"fields":15331},{"tags":15324,"concepts":15325},[],[],{"space":15327,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15329,"publishedVersion":62,"revision":44,"locale":29},{"sys":15328},{"type":12,"linkType":13,"id":14},{"sys":15330},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15332},{"url":273,"details":15333,"fileName":279,"contentType":280},{"size":275,"image":15334},{"width":277,"height":278},{"sys":15336,"fields":15338},{"id":15337,"createdAt":8816},"6d75pXRLLY65vQhQ8x00pr",{"title":15339,"slug":15340,"articleIntro":15339,"category":15341},"355 - Produits finis","compte-355-produits-finis",[15342],{"metadata":15343,"sys":15346,"fields":15353},{"tags":15344,"concepts":15345},[],[],{"space":15347,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15349,"publishedVersion":228,"revision":62,"contentType":15351,"locale":29},{"sys":15348},{"type":12,"linkType":13,"id":14},{"sys":15350},{"id":21,"type":12,"linkType":22},{"sys":15352},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15354,"metaTitle":238,"metaDescription":239,"mainTitle":15355,"subtitle":258,"heroImage":15370,"ctaButton":281,"ctaLink":282},[237],{"data":15356,"content":15357,"nodeType":74},{},[15358,15364],{"data":15359,"content":15360,"nodeType":250},{},[15361],{"data":15362,"marks":15363,"value":249,"nodeType":82},{},[],{"data":15365,"content":15366,"nodeType":87},{},[15367],{"data":15368,"marks":15369,"value":257,"nodeType":82},{},[],{"metadata":15371,"sys":15374,"fields":15379},{"tags":15372,"concepts":15373},[],[],{"space":15375,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15377,"publishedVersion":62,"revision":44,"locale":29},{"sys":15376},{"type":12,"linkType":13,"id":14},{"sys":15378},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15380},{"url":273,"details":15381,"fileName":279,"contentType":280},{"size":275,"image":15382},{"width":277,"height":278},{"sys":15384,"fields":15387},{"id":15385,"createdAt":15386},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":15388,"slug":15389,"articleIntro":-1,"category":15390},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[15391],{"metadata":15392,"sys":15395,"fields":15402},{"tags":15393,"concepts":15394},[],[],{"space":15396,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15398,"publishedVersion":228,"revision":62,"contentType":15400,"locale":29},{"sys":15397},{"type":12,"linkType":13,"id":14},{"sys":15399},{"id":21,"type":12,"linkType":22},{"sys":15401},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15403,"metaTitle":238,"metaDescription":239,"mainTitle":15404,"subtitle":258,"heroImage":15419,"ctaButton":281,"ctaLink":282},[237],{"data":15405,"content":15406,"nodeType":74},{},[15407,15413],{"data":15408,"content":15409,"nodeType":250},{},[15410],{"data":15411,"marks":15412,"value":249,"nodeType":82},{},[],{"data":15414,"content":15415,"nodeType":87},{},[15416],{"data":15417,"marks":15418,"value":257,"nodeType":82},{},[],{"metadata":15420,"sys":15423,"fields":15428},{"tags":15421,"concepts":15422},[],[],{"space":15424,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15426,"publishedVersion":62,"revision":44,"locale":29},{"sys":15425},{"type":12,"linkType":13,"id":14},{"sys":15427},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15429},{"url":273,"details":15430,"fileName":279,"contentType":280},{"size":275,"image":15431},{"width":277,"height":278},{"sys":15433,"fields":15436},{"id":15434,"createdAt":15435},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":15437,"slug":15438,"articleIntro":-1,"category":15439},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[15440],{"metadata":15441,"sys":15444,"fields":15451},{"tags":15442,"concepts":15443},[],[],{"space":15445,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15447,"publishedVersion":228,"revision":62,"contentType":15449,"locale":29},{"sys":15446},{"type":12,"linkType":13,"id":14},{"sys":15448},{"id":21,"type":12,"linkType":22},{"sys":15450},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15452,"metaTitle":238,"metaDescription":239,"mainTitle":15453,"subtitle":258,"heroImage":15468,"ctaButton":281,"ctaLink":282},[237],{"data":15454,"content":15455,"nodeType":74},{},[15456,15462],{"data":15457,"content":15458,"nodeType":250},{},[15459],{"data":15460,"marks":15461,"value":249,"nodeType":82},{},[],{"data":15463,"content":15464,"nodeType":87},{},[15465],{"data":15466,"marks":15467,"value":257,"nodeType":82},{},[],{"metadata":15469,"sys":15472,"fields":15477},{"tags":15470,"concepts":15471},[],[],{"space":15473,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15475,"publishedVersion":62,"revision":44,"locale":29},{"sys":15474},{"type":12,"linkType":13,"id":14},{"sys":15476},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15478},{"url":273,"details":15479,"fileName":279,"contentType":280},{"size":275,"image":15480},{"width":277,"height":278},{"sys":15482,"fields":15485},{"id":15483,"createdAt":15484},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":15486,"slug":15487,"articleIntro":15486,"category":15488},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[15489],{"metadata":15490,"sys":15493,"fields":15500},{"tags":15491,"concepts":15492},[],[],{"space":15494,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15496,"publishedVersion":228,"revision":62,"contentType":15498,"locale":29},{"sys":15495},{"type":12,"linkType":13,"id":14},{"sys":15497},{"id":21,"type":12,"linkType":22},{"sys":15499},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15501,"metaTitle":238,"metaDescription":239,"mainTitle":15502,"subtitle":258,"heroImage":15517,"ctaButton":281,"ctaLink":282},[237],{"data":15503,"content":15504,"nodeType":74},{},[15505,15511],{"data":15506,"content":15507,"nodeType":250},{},[15508],{"data":15509,"marks":15510,"value":249,"nodeType":82},{},[],{"data":15512,"content":15513,"nodeType":87},{},[15514],{"data":15515,"marks":15516,"value":257,"nodeType":82},{},[],{"metadata":15518,"sys":15521,"fields":15526},{"tags":15519,"concepts":15520},[],[],{"space":15522,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15524,"publishedVersion":62,"revision":44,"locale":29},{"sys":15523},{"type":12,"linkType":13,"id":14},{"sys":15525},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15527},{"url":273,"details":15528,"fileName":279,"contentType":280},{"size":275,"image":15529},{"width":277,"height":278},{"sys":15531,"fields":15534},{"id":15532,"createdAt":15533},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":15535,"slug":15536,"articleIntro":-1,"category":15537},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[15538],{"metadata":15539,"sys":15542,"fields":15549},{"tags":15540,"concepts":15541},[],[],{"space":15543,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15545,"publishedVersion":228,"revision":62,"contentType":15547,"locale":29},{"sys":15544},{"type":12,"linkType":13,"id":14},{"sys":15546},{"id":21,"type":12,"linkType":22},{"sys":15548},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15550,"metaTitle":238,"metaDescription":239,"mainTitle":15551,"subtitle":258,"heroImage":15566,"ctaButton":281,"ctaLink":282},[237],{"data":15552,"content":15553,"nodeType":74},{},[15554,15560],{"data":15555,"content":15556,"nodeType":250},{},[15557],{"data":15558,"marks":15559,"value":249,"nodeType":82},{},[],{"data":15561,"content":15562,"nodeType":87},{},[15563],{"data":15564,"marks":15565,"value":257,"nodeType":82},{},[],{"metadata":15567,"sys":15570,"fields":15575},{"tags":15568,"concepts":15569},[],[],{"space":15571,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15573,"publishedVersion":62,"revision":44,"locale":29},{"sys":15572},{"type":12,"linkType":13,"id":14},{"sys":15574},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15576},{"url":273,"details":15577,"fileName":279,"contentType":280},{"size":275,"image":15578},{"width":277,"height":278},{"sys":15580,"fields":15583},{"id":15581,"createdAt":15582},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":15584,"slug":15585,"articleIntro":15584,"category":15586},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[15587],{"metadata":15588,"sys":15591,"fields":15598},{"tags":15589,"concepts":15590},[],[],{"space":15592,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15594,"publishedVersion":228,"revision":62,"contentType":15596,"locale":29},{"sys":15593},{"type":12,"linkType":13,"id":14},{"sys":15595},{"id":21,"type":12,"linkType":22},{"sys":15597},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15599,"metaTitle":238,"metaDescription":239,"mainTitle":15600,"subtitle":258,"heroImage":15615,"ctaButton":281,"ctaLink":282},[237],{"data":15601,"content":15602,"nodeType":74},{},[15603,15609],{"data":15604,"content":15605,"nodeType":250},{},[15606],{"data":15607,"marks":15608,"value":249,"nodeType":82},{},[],{"data":15610,"content":15611,"nodeType":87},{},[15612],{"data":15613,"marks":15614,"value":257,"nodeType":82},{},[],{"metadata":15616,"sys":15619,"fields":15624},{"tags":15617,"concepts":15618},[],[],{"space":15620,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15622,"publishedVersion":62,"revision":44,"locale":29},{"sys":15621},{"type":12,"linkType":13,"id":14},{"sys":15623},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15625},{"url":273,"details":15626,"fileName":279,"contentType":280},{"size":275,"image":15627},{"width":277,"height":278},{"sys":15629,"fields":15632},{"id":15630,"createdAt":15631},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":15633,"slug":15634,"articleIntro":15633,"category":15635},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[15636],{"metadata":15637,"sys":15640,"fields":15647},{"tags":15638,"concepts":15639},[],[],{"space":15641,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15643,"publishedVersion":228,"revision":62,"contentType":15645,"locale":29},{"sys":15642},{"type":12,"linkType":13,"id":14},{"sys":15644},{"id":21,"type":12,"linkType":22},{"sys":15646},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15648,"metaTitle":238,"metaDescription":239,"mainTitle":15649,"subtitle":258,"heroImage":15664,"ctaButton":281,"ctaLink":282},[237],{"data":15650,"content":15651,"nodeType":74},{},[15652,15658],{"data":15653,"content":15654,"nodeType":250},{},[15655],{"data":15656,"marks":15657,"value":249,"nodeType":82},{},[],{"data":15659,"content":15660,"nodeType":87},{},[15661],{"data":15662,"marks":15663,"value":257,"nodeType":82},{},[],{"metadata":15665,"sys":15668,"fields":15673},{"tags":15666,"concepts":15667},[],[],{"space":15669,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15671,"publishedVersion":62,"revision":44,"locale":29},{"sys":15670},{"type":12,"linkType":13,"id":14},{"sys":15672},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15674},{"url":273,"details":15675,"fileName":279,"contentType":280},{"size":275,"image":15676},{"width":277,"height":278},{"sys":15678,"fields":15681},{"id":15679,"createdAt":15680},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":15682,"slug":15683,"articleIntro":-1,"category":15684},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[15685],{"metadata":15686,"sys":15689,"fields":15696},{"tags":15687,"concepts":15688},[],[],{"space":15690,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15692,"publishedVersion":228,"revision":62,"contentType":15694,"locale":29},{"sys":15691},{"type":12,"linkType":13,"id":14},{"sys":15693},{"id":21,"type":12,"linkType":22},{"sys":15695},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15697,"metaTitle":238,"metaDescription":239,"mainTitle":15698,"subtitle":258,"heroImage":15713,"ctaButton":281,"ctaLink":282},[237],{"data":15699,"content":15700,"nodeType":74},{},[15701,15707],{"data":15702,"content":15703,"nodeType":250},{},[15704],{"data":15705,"marks":15706,"value":249,"nodeType":82},{},[],{"data":15708,"content":15709,"nodeType":87},{},[15710],{"data":15711,"marks":15712,"value":257,"nodeType":82},{},[],{"metadata":15714,"sys":15717,"fields":15722},{"tags":15715,"concepts":15716},[],[],{"space":15718,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15720,"publishedVersion":62,"revision":44,"locale":29},{"sys":15719},{"type":12,"linkType":13,"id":14},{"sys":15721},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15723},{"url":273,"details":15724,"fileName":279,"contentType":280},{"size":275,"image":15725},{"width":277,"height":278},{"sys":15727,"fields":15730},{"id":15728,"createdAt":15729},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":15731,"slug":15732,"articleIntro":-1,"category":15733},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[15734],{"metadata":15735,"sys":15738,"fields":15745},{"tags":15736,"concepts":15737},[],[],{"space":15739,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15741,"publishedVersion":228,"revision":62,"contentType":15743,"locale":29},{"sys":15740},{"type":12,"linkType":13,"id":14},{"sys":15742},{"id":21,"type":12,"linkType":22},{"sys":15744},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15746,"metaTitle":238,"metaDescription":239,"mainTitle":15747,"subtitle":258,"heroImage":15762,"ctaButton":281,"ctaLink":282},[237],{"data":15748,"content":15749,"nodeType":74},{},[15750,15756],{"data":15751,"content":15752,"nodeType":250},{},[15753],{"data":15754,"marks":15755,"value":249,"nodeType":82},{},[],{"data":15757,"content":15758,"nodeType":87},{},[15759],{"data":15760,"marks":15761,"value":257,"nodeType":82},{},[],{"metadata":15763,"sys":15766,"fields":15771},{"tags":15764,"concepts":15765},[],[],{"space":15767,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15769,"publishedVersion":62,"revision":44,"locale":29},{"sys":15768},{"type":12,"linkType":13,"id":14},{"sys":15770},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15772},{"url":273,"details":15773,"fileName":279,"contentType":280},{"size":275,"image":15774},{"width":277,"height":278},{"sys":15776,"fields":15779},{"id":15777,"createdAt":15778},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":15780,"slug":15781,"articleIntro":15780,"category":15782},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[15783],{"metadata":15784,"sys":15787,"fields":15794},{"tags":15785,"concepts":15786},[],[],{"space":15788,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15790,"publishedVersion":228,"revision":62,"contentType":15792,"locale":29},{"sys":15789},{"type":12,"linkType":13,"id":14},{"sys":15791},{"id":21,"type":12,"linkType":22},{"sys":15793},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15795,"metaTitle":238,"metaDescription":239,"mainTitle":15796,"subtitle":258,"heroImage":15811,"ctaButton":281,"ctaLink":282},[237],{"data":15797,"content":15798,"nodeType":74},{},[15799,15805],{"data":15800,"content":15801,"nodeType":250},{},[15802],{"data":15803,"marks":15804,"value":249,"nodeType":82},{},[],{"data":15806,"content":15807,"nodeType":87},{},[15808],{"data":15809,"marks":15810,"value":257,"nodeType":82},{},[],{"metadata":15812,"sys":15815,"fields":15820},{"tags":15813,"concepts":15814},[],[],{"space":15816,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15818,"publishedVersion":62,"revision":44,"locale":29},{"sys":15817},{"type":12,"linkType":13,"id":14},{"sys":15819},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15821},{"url":273,"details":15822,"fileName":279,"contentType":280},{"size":275,"image":15823},{"width":277,"height":278},{"sys":15825,"fields":15828},{"id":15826,"createdAt":15827},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":15829,"slug":15830,"articleIntro":-1,"category":15831},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[15832],{"metadata":15833,"sys":15836,"fields":15843},{"tags":15834,"concepts":15835},[],[],{"space":15837,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15839,"publishedVersion":228,"revision":62,"contentType":15841,"locale":29},{"sys":15838},{"type":12,"linkType":13,"id":14},{"sys":15840},{"id":21,"type":12,"linkType":22},{"sys":15842},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15844,"metaTitle":238,"metaDescription":239,"mainTitle":15845,"subtitle":258,"heroImage":15860,"ctaButton":281,"ctaLink":282},[237],{"data":15846,"content":15847,"nodeType":74},{},[15848,15854],{"data":15849,"content":15850,"nodeType":250},{},[15851],{"data":15852,"marks":15853,"value":249,"nodeType":82},{},[],{"data":15855,"content":15856,"nodeType":87},{},[15857],{"data":15858,"marks":15859,"value":257,"nodeType":82},{},[],{"metadata":15861,"sys":15864,"fields":15869},{"tags":15862,"concepts":15863},[],[],{"space":15865,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15867,"publishedVersion":62,"revision":44,"locale":29},{"sys":15866},{"type":12,"linkType":13,"id":14},{"sys":15868},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15870},{"url":273,"details":15871,"fileName":279,"contentType":280},{"size":275,"image":15872},{"width":277,"height":278},{"sys":15874,"fields":15877},{"id":15875,"createdAt":15876},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":15878,"slug":15879,"articleIntro":15878,"category":15880},"6097 - de marchandises","compte-6097-de-marchandises",[15881],{"metadata":15882,"sys":15885,"fields":15892},{"tags":15883,"concepts":15884},[],[],{"space":15886,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15888,"publishedVersion":228,"revision":62,"contentType":15890,"locale":29},{"sys":15887},{"type":12,"linkType":13,"id":14},{"sys":15889},{"id":21,"type":12,"linkType":22},{"sys":15891},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15893,"metaTitle":238,"metaDescription":239,"mainTitle":15894,"subtitle":258,"heroImage":15909,"ctaButton":281,"ctaLink":282},[237],{"data":15895,"content":15896,"nodeType":74},{},[15897,15903],{"data":15898,"content":15899,"nodeType":250},{},[15900],{"data":15901,"marks":15902,"value":249,"nodeType":82},{},[],{"data":15904,"content":15905,"nodeType":87},{},[15906],{"data":15907,"marks":15908,"value":257,"nodeType":82},{},[],{"metadata":15910,"sys":15913,"fields":15918},{"tags":15911,"concepts":15912},[],[],{"space":15914,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15916,"publishedVersion":62,"revision":44,"locale":29},{"sys":15915},{"type":12,"linkType":13,"id":14},{"sys":15917},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15919},{"url":273,"details":15920,"fileName":279,"contentType":280},{"size":275,"image":15921},{"width":277,"height":278},{"sys":15923,"fields":15926},{"id":15924,"createdAt":15925},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":15927,"slug":15928,"articleIntro":-1,"category":15929},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[15930],{"metadata":15931,"sys":15934,"fields":15941},{"tags":15932,"concepts":15933},[],[],{"space":15935,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15937,"publishedVersion":228,"revision":62,"contentType":15939,"locale":29},{"sys":15936},{"type":12,"linkType":13,"id":14},{"sys":15938},{"id":21,"type":12,"linkType":22},{"sys":15940},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15942,"metaTitle":238,"metaDescription":239,"mainTitle":15943,"subtitle":258,"heroImage":15958,"ctaButton":281,"ctaLink":282},[237],{"data":15944,"content":15945,"nodeType":74},{},[15946,15952],{"data":15947,"content":15948,"nodeType":250},{},[15949],{"data":15950,"marks":15951,"value":249,"nodeType":82},{},[],{"data":15953,"content":15954,"nodeType":87},{},[15955],{"data":15956,"marks":15957,"value":257,"nodeType":82},{},[],{"metadata":15959,"sys":15962,"fields":15967},{"tags":15960,"concepts":15961},[],[],{"space":15963,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15965,"publishedVersion":62,"revision":44,"locale":29},{"sys":15964},{"type":12,"linkType":13,"id":14},{"sys":15966},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15968},{"url":273,"details":15969,"fileName":279,"contentType":280},{"size":275,"image":15970},{"width":277,"height":278},{"sys":15972,"fields":15975},{"id":15973,"createdAt":15974},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":15976,"slug":15977,"articleIntro":15978,"category":15979},"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.",[15980],{"metadata":15981,"sys":15984,"fields":15991},{"tags":15982,"concepts":15983},[],[],{"space":15985,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15987,"publishedVersion":228,"revision":62,"contentType":15989,"locale":29},{"sys":15986},{"type":12,"linkType":13,"id":14},{"sys":15988},{"id":21,"type":12,"linkType":22},{"sys":15990},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15992,"metaTitle":238,"metaDescription":239,"mainTitle":15993,"subtitle":258,"heroImage":16008,"ctaButton":281,"ctaLink":282},[237],{"data":15994,"content":15995,"nodeType":74},{},[15996,16002],{"data":15997,"content":15998,"nodeType":250},{},[15999],{"data":16000,"marks":16001,"value":249,"nodeType":82},{},[],{"data":16003,"content":16004,"nodeType":87},{},[16005],{"data":16006,"marks":16007,"value":257,"nodeType":82},{},[],{"metadata":16009,"sys":16012,"fields":16017},{"tags":16010,"concepts":16011},[],[],{"space":16013,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16015,"publishedVersion":62,"revision":44,"locale":29},{"sys":16014},{"type":12,"linkType":13,"id":14},{"sys":16016},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16018},{"url":273,"details":16019,"fileName":279,"contentType":280},{"size":275,"image":16020},{"width":277,"height":278},{"sys":16022,"fields":16025},{"id":16023,"createdAt":16024},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":16026,"slug":16027,"articleIntro":16026,"category":16028},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[16029],{"metadata":16030,"sys":16033,"fields":16040},{"tags":16031,"concepts":16032},[],[],{"space":16034,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16036,"publishedVersion":228,"revision":62,"contentType":16038,"locale":29},{"sys":16035},{"type":12,"linkType":13,"id":14},{"sys":16037},{"id":21,"type":12,"linkType":22},{"sys":16039},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16041,"metaTitle":238,"metaDescription":239,"mainTitle":16042,"subtitle":258,"heroImage":16057,"ctaButton":281,"ctaLink":282},[237],{"data":16043,"content":16044,"nodeType":74},{},[16045,16051],{"data":16046,"content":16047,"nodeType":250},{},[16048],{"data":16049,"marks":16050,"value":249,"nodeType":82},{},[],{"data":16052,"content":16053,"nodeType":87},{},[16054],{"data":16055,"marks":16056,"value":257,"nodeType":82},{},[],{"metadata":16058,"sys":16061,"fields":16066},{"tags":16059,"concepts":16060},[],[],{"space":16062,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16064,"publishedVersion":62,"revision":44,"locale":29},{"sys":16063},{"type":12,"linkType":13,"id":14},{"sys":16065},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16067},{"url":273,"details":16068,"fileName":279,"contentType":280},{"size":275,"image":16069},{"width":277,"height":278},{"sys":16071,"fields":16074},{"id":16072,"createdAt":16073},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":16075,"slug":16076,"articleIntro":16075,"category":16077},"4551 - Principal","compte-4551-principal",[16078],{"metadata":16079,"sys":16082,"fields":16089},{"tags":16080,"concepts":16081},[],[],{"space":16083,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16085,"publishedVersion":228,"revision":62,"contentType":16087,"locale":29},{"sys":16084},{"type":12,"linkType":13,"id":14},{"sys":16086},{"id":21,"type":12,"linkType":22},{"sys":16088},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16090,"metaTitle":238,"metaDescription":239,"mainTitle":16091,"subtitle":258,"heroImage":16106,"ctaButton":281,"ctaLink":282},[237],{"data":16092,"content":16093,"nodeType":74},{},[16094,16100],{"data":16095,"content":16096,"nodeType":250},{},[16097],{"data":16098,"marks":16099,"value":249,"nodeType":82},{},[],{"data":16101,"content":16102,"nodeType":87},{},[16103],{"data":16104,"marks":16105,"value":257,"nodeType":82},{},[],{"metadata":16107,"sys":16110,"fields":16115},{"tags":16108,"concepts":16109},[],[],{"space":16111,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16113,"publishedVersion":62,"revision":44,"locale":29},{"sys":16112},{"type":12,"linkType":13,"id":14},{"sys":16114},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16116},{"url":273,"details":16117,"fileName":279,"contentType":280},{"size":275,"image":16118},{"width":277,"height":278},{"sys":16120,"fields":16123},{"id":16121,"createdAt":16122},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":16124,"slug":16125,"articleIntro":16124,"category":16126},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[16127],{"metadata":16128,"sys":16131,"fields":16138},{"tags":16129,"concepts":16130},[],[],{"space":16132,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16134,"publishedVersion":228,"revision":62,"contentType":16136,"locale":29},{"sys":16133},{"type":12,"linkType":13,"id":14},{"sys":16135},{"id":21,"type":12,"linkType":22},{"sys":16137},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16139,"metaTitle":238,"metaDescription":239,"mainTitle":16140,"subtitle":258,"heroImage":16155,"ctaButton":281,"ctaLink":282},[237],{"data":16141,"content":16142,"nodeType":74},{},[16143,16149],{"data":16144,"content":16145,"nodeType":250},{},[16146],{"data":16147,"marks":16148,"value":249,"nodeType":82},{},[],{"data":16150,"content":16151,"nodeType":87},{},[16152],{"data":16153,"marks":16154,"value":257,"nodeType":82},{},[],{"metadata":16156,"sys":16159,"fields":16164},{"tags":16157,"concepts":16158},[],[],{"space":16160,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16162,"publishedVersion":62,"revision":44,"locale":29},{"sys":16161},{"type":12,"linkType":13,"id":14},{"sys":16163},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16165},{"url":273,"details":16166,"fileName":279,"contentType":280},{"size":275,"image":16167},{"width":277,"height":278},{"sys":16169,"fields":16172},{"id":16170,"createdAt":16171},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":16173,"slug":16174,"articleIntro":16173,"category":16175},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[16176],{"metadata":16177,"sys":16180,"fields":16187},{"tags":16178,"concepts":16179},[],[],{"space":16181,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16183,"publishedVersion":228,"revision":62,"contentType":16185,"locale":29},{"sys":16182},{"type":12,"linkType":13,"id":14},{"sys":16184},{"id":21,"type":12,"linkType":22},{"sys":16186},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16188,"metaTitle":238,"metaDescription":239,"mainTitle":16189,"subtitle":258,"heroImage":16204,"ctaButton":281,"ctaLink":282},[237],{"data":16190,"content":16191,"nodeType":74},{},[16192,16198],{"data":16193,"content":16194,"nodeType":250},{},[16195],{"data":16196,"marks":16197,"value":249,"nodeType":82},{},[],{"data":16199,"content":16200,"nodeType":87},{},[16201],{"data":16202,"marks":16203,"value":257,"nodeType":82},{},[],{"metadata":16205,"sys":16208,"fields":16213},{"tags":16206,"concepts":16207},[],[],{"space":16209,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16211,"publishedVersion":62,"revision":44,"locale":29},{"sys":16210},{"type":12,"linkType":13,"id":14},{"sys":16212},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16214},{"url":273,"details":16215,"fileName":279,"contentType":280},{"size":275,"image":16216},{"width":277,"height":278},{"sys":16218,"fields":16221},{"id":16219,"createdAt":16220},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":16222,"slug":16223,"articleIntro":16222,"category":16224},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[16225],{"metadata":16226,"sys":16229,"fields":16236},{"tags":16227,"concepts":16228},[],[],{"space":16230,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16232,"publishedVersion":228,"revision":62,"contentType":16234,"locale":29},{"sys":16231},{"type":12,"linkType":13,"id":14},{"sys":16233},{"id":21,"type":12,"linkType":22},{"sys":16235},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16237,"metaTitle":238,"metaDescription":239,"mainTitle":16238,"subtitle":258,"heroImage":16253,"ctaButton":281,"ctaLink":282},[237],{"data":16239,"content":16240,"nodeType":74},{},[16241,16247],{"data":16242,"content":16243,"nodeType":250},{},[16244],{"data":16245,"marks":16246,"value":249,"nodeType":82},{},[],{"data":16248,"content":16249,"nodeType":87},{},[16250],{"data":16251,"marks":16252,"value":257,"nodeType":82},{},[],{"metadata":16254,"sys":16257,"fields":16262},{"tags":16255,"concepts":16256},[],[],{"space":16258,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16260,"publishedVersion":62,"revision":44,"locale":29},{"sys":16259},{"type":12,"linkType":13,"id":14},{"sys":16261},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16263},{"url":273,"details":16264,"fileName":279,"contentType":280},{"size":275,"image":16265},{"width":277,"height":278},{"sys":16267,"fields":16270},{"id":16268,"createdAt":16269},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":16271,"slug":16272,"articleIntro":16271,"category":16273},"613 - Locations","compte-613-locations",[16274],{"metadata":16275,"sys":16278,"fields":16285},{"tags":16276,"concepts":16277},[],[],{"space":16279,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16281,"publishedVersion":228,"revision":62,"contentType":16283,"locale":29},{"sys":16280},{"type":12,"linkType":13,"id":14},{"sys":16282},{"id":21,"type":12,"linkType":22},{"sys":16284},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16286,"metaTitle":238,"metaDescription":239,"mainTitle":16287,"subtitle":258,"heroImage":16302,"ctaButton":281,"ctaLink":282},[237],{"data":16288,"content":16289,"nodeType":74},{},[16290,16296],{"data":16291,"content":16292,"nodeType":250},{},[16293],{"data":16294,"marks":16295,"value":249,"nodeType":82},{},[],{"data":16297,"content":16298,"nodeType":87},{},[16299],{"data":16300,"marks":16301,"value":257,"nodeType":82},{},[],{"metadata":16303,"sys":16306,"fields":16311},{"tags":16304,"concepts":16305},[],[],{"space":16307,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16309,"publishedVersion":62,"revision":44,"locale":29},{"sys":16308},{"type":12,"linkType":13,"id":14},{"sys":16310},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16312},{"url":273,"details":16313,"fileName":279,"contentType":280},{"size":275,"image":16314},{"width":277,"height":278},{"sys":16316,"fields":16319},{"id":16317,"createdAt":16318},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":16320,"slug":16321,"articleIntro":16320,"category":16322},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[16323],{"metadata":16324,"sys":16327,"fields":16334},{"tags":16325,"concepts":16326},[],[],{"space":16328,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16330,"publishedVersion":228,"revision":62,"contentType":16332,"locale":29},{"sys":16329},{"type":12,"linkType":13,"id":14},{"sys":16331},{"id":21,"type":12,"linkType":22},{"sys":16333},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16335,"metaTitle":238,"metaDescription":239,"mainTitle":16336,"subtitle":258,"heroImage":16351,"ctaButton":281,"ctaLink":282},[237],{"data":16337,"content":16338,"nodeType":74},{},[16339,16345],{"data":16340,"content":16341,"nodeType":250},{},[16342],{"data":16343,"marks":16344,"value":249,"nodeType":82},{},[],{"data":16346,"content":16347,"nodeType":87},{},[16348],{"data":16349,"marks":16350,"value":257,"nodeType":82},{},[],{"metadata":16352,"sys":16355,"fields":16360},{"tags":16353,"concepts":16354},[],[],{"space":16356,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16358,"publishedVersion":62,"revision":44,"locale":29},{"sys":16357},{"type":12,"linkType":13,"id":14},{"sys":16359},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16361},{"url":273,"details":16362,"fileName":279,"contentType":280},{"size":275,"image":16363},{"width":277,"height":278},{"sys":16365,"fields":16368},{"id":16366,"createdAt":16367},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":16369,"slug":16370,"articleIntro":16369,"category":16371},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[16372],{"metadata":16373,"sys":16376,"fields":16383},{"tags":16374,"concepts":16375},[],[],{"space":16377,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16379,"publishedVersion":228,"revision":62,"contentType":16381,"locale":29},{"sys":16378},{"type":12,"linkType":13,"id":14},{"sys":16380},{"id":21,"type":12,"linkType":22},{"sys":16382},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16384,"metaTitle":238,"metaDescription":239,"mainTitle":16385,"subtitle":258,"heroImage":16400,"ctaButton":281,"ctaLink":282},[237],{"data":16386,"content":16387,"nodeType":74},{},[16388,16394],{"data":16389,"content":16390,"nodeType":250},{},[16391],{"data":16392,"marks":16393,"value":249,"nodeType":82},{},[],{"data":16395,"content":16396,"nodeType":87},{},[16397],{"data":16398,"marks":16399,"value":257,"nodeType":82},{},[],{"metadata":16401,"sys":16404,"fields":16409},{"tags":16402,"concepts":16403},[],[],{"space":16405,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16407,"publishedVersion":62,"revision":44,"locale":29},{"sys":16406},{"type":12,"linkType":13,"id":14},{"sys":16408},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16410},{"url":273,"details":16411,"fileName":279,"contentType":280},{"size":275,"image":16412},{"width":277,"height":278},{"sys":16414,"fields":16417},{"id":16415,"createdAt":16416},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":16418,"slug":16419,"articleIntro":16420,"category":16421},"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.",[16422],{"metadata":16423,"sys":16426,"fields":16433},{"tags":16424,"concepts":16425},[],[],{"space":16427,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16429,"publishedVersion":228,"revision":62,"contentType":16431,"locale":29},{"sys":16428},{"type":12,"linkType":13,"id":14},{"sys":16430},{"id":21,"type":12,"linkType":22},{"sys":16432},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16434,"metaTitle":238,"metaDescription":239,"mainTitle":16435,"subtitle":258,"heroImage":16450,"ctaButton":281,"ctaLink":282},[237],{"data":16436,"content":16437,"nodeType":74},{},[16438,16444],{"data":16439,"content":16440,"nodeType":250},{},[16441],{"data":16442,"marks":16443,"value":249,"nodeType":82},{},[],{"data":16445,"content":16446,"nodeType":87},{},[16447],{"data":16448,"marks":16449,"value":257,"nodeType":82},{},[],{"metadata":16451,"sys":16454,"fields":16459},{"tags":16452,"concepts":16453},[],[],{"space":16455,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16457,"publishedVersion":62,"revision":44,"locale":29},{"sys":16456},{"type":12,"linkType":13,"id":14},{"sys":16458},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16460},{"url":273,"details":16461,"fileName":279,"contentType":280},{"size":275,"image":16462},{"width":277,"height":278},{"sys":16464,"fields":16467},{"id":16465,"createdAt":16466},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":16468,"slug":16469,"articleIntro":16468,"category":16470},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[16471],{"metadata":16472,"sys":16475,"fields":16482},{"tags":16473,"concepts":16474},[],[],{"space":16476,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16478,"publishedVersion":228,"revision":62,"contentType":16480,"locale":29},{"sys":16477},{"type":12,"linkType":13,"id":14},{"sys":16479},{"id":21,"type":12,"linkType":22},{"sys":16481},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16483,"metaTitle":238,"metaDescription":239,"mainTitle":16484,"subtitle":258,"heroImage":16499,"ctaButton":281,"ctaLink":282},[237],{"data":16485,"content":16486,"nodeType":74},{},[16487,16493],{"data":16488,"content":16489,"nodeType":250},{},[16490],{"data":16491,"marks":16492,"value":249,"nodeType":82},{},[],{"data":16494,"content":16495,"nodeType":87},{},[16496],{"data":16497,"marks":16498,"value":257,"nodeType":82},{},[],{"metadata":16500,"sys":16503,"fields":16508},{"tags":16501,"concepts":16502},[],[],{"space":16504,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16506,"publishedVersion":62,"revision":44,"locale":29},{"sys":16505},{"type":12,"linkType":13,"id":14},{"sys":16507},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16509},{"url":273,"details":16510,"fileName":279,"contentType":280},{"size":275,"image":16511},{"width":277,"height":278},{"sys":16513,"fields":16516},{"id":16514,"createdAt":16515},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":16517,"slug":16518,"articleIntro":-1,"category":16519},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[16520],{"metadata":16521,"sys":16524,"fields":16531},{"tags":16522,"concepts":16523},[],[],{"space":16525,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16527,"publishedVersion":228,"revision":62,"contentType":16529,"locale":29},{"sys":16526},{"type":12,"linkType":13,"id":14},{"sys":16528},{"id":21,"type":12,"linkType":22},{"sys":16530},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16532,"metaTitle":238,"metaDescription":239,"mainTitle":16533,"subtitle":258,"heroImage":16548,"ctaButton":281,"ctaLink":282},[237],{"data":16534,"content":16535,"nodeType":74},{},[16536,16542],{"data":16537,"content":16538,"nodeType":250},{},[16539],{"data":16540,"marks":16541,"value":249,"nodeType":82},{},[],{"data":16543,"content":16544,"nodeType":87},{},[16545],{"data":16546,"marks":16547,"value":257,"nodeType":82},{},[],{"metadata":16549,"sys":16552,"fields":16557},{"tags":16550,"concepts":16551},[],[],{"space":16553,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16555,"publishedVersion":62,"revision":44,"locale":29},{"sys":16554},{"type":12,"linkType":13,"id":14},{"sys":16556},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16558},{"url":273,"details":16559,"fileName":279,"contentType":280},{"size":275,"image":16560},{"width":277,"height":278},{"sys":16562,"fields":16565},{"id":16563,"createdAt":16564},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":16566,"slug":16567,"articleIntro":16566,"category":16568},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[16569],{"metadata":16570,"sys":16573,"fields":16580},{"tags":16571,"concepts":16572},[],[],{"space":16574,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16576,"publishedVersion":228,"revision":62,"contentType":16578,"locale":29},{"sys":16575},{"type":12,"linkType":13,"id":14},{"sys":16577},{"id":21,"type":12,"linkType":22},{"sys":16579},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16581,"metaTitle":238,"metaDescription":239,"mainTitle":16582,"subtitle":258,"heroImage":16597,"ctaButton":281,"ctaLink":282},[237],{"data":16583,"content":16584,"nodeType":74},{},[16585,16591],{"data":16586,"content":16587,"nodeType":250},{},[16588],{"data":16589,"marks":16590,"value":249,"nodeType":82},{},[],{"data":16592,"content":16593,"nodeType":87},{},[16594],{"data":16595,"marks":16596,"value":257,"nodeType":82},{},[],{"metadata":16598,"sys":16601,"fields":16606},{"tags":16599,"concepts":16600},[],[],{"space":16602,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16604,"publishedVersion":62,"revision":44,"locale":29},{"sys":16603},{"type":12,"linkType":13,"id":14},{"sys":16605},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16607},{"url":273,"details":16608,"fileName":279,"contentType":280},{"size":275,"image":16609},{"width":277,"height":278},{"sys":16611,"fields":16614},{"id":16612,"createdAt":16613},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":16615,"slug":16616,"articleIntro":16615,"category":16617},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[16618],{"metadata":16619,"sys":16622,"fields":16629},{"tags":16620,"concepts":16621},[],[],{"space":16623,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16625,"publishedVersion":228,"revision":62,"contentType":16627,"locale":29},{"sys":16624},{"type":12,"linkType":13,"id":14},{"sys":16626},{"id":21,"type":12,"linkType":22},{"sys":16628},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16630,"metaTitle":238,"metaDescription":239,"mainTitle":16631,"subtitle":258,"heroImage":16646,"ctaButton":281,"ctaLink":282},[237],{"data":16632,"content":16633,"nodeType":74},{},[16634,16640],{"data":16635,"content":16636,"nodeType":250},{},[16637],{"data":16638,"marks":16639,"value":249,"nodeType":82},{},[],{"data":16641,"content":16642,"nodeType":87},{},[16643],{"data":16644,"marks":16645,"value":257,"nodeType":82},{},[],{"metadata":16647,"sys":16650,"fields":16655},{"tags":16648,"concepts":16649},[],[],{"space":16651,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16653,"publishedVersion":62,"revision":44,"locale":29},{"sys":16652},{"type":12,"linkType":13,"id":14},{"sys":16654},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16656},{"url":273,"details":16657,"fileName":279,"contentType":280},{"size":275,"image":16658},{"width":277,"height":278},{"sys":16660,"fields":16663},{"id":16661,"createdAt":16662},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":16664,"slug":16665,"articleIntro":16664,"category":16666},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[16667],{"metadata":16668,"sys":16671,"fields":16678},{"tags":16669,"concepts":16670},[],[],{"space":16672,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16674,"publishedVersion":228,"revision":62,"contentType":16676,"locale":29},{"sys":16673},{"type":12,"linkType":13,"id":14},{"sys":16675},{"id":21,"type":12,"linkType":22},{"sys":16677},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16679,"metaTitle":238,"metaDescription":239,"mainTitle":16680,"subtitle":258,"heroImage":16695,"ctaButton":281,"ctaLink":282},[237],{"data":16681,"content":16682,"nodeType":74},{},[16683,16689],{"data":16684,"content":16685,"nodeType":250},{},[16686],{"data":16687,"marks":16688,"value":249,"nodeType":82},{},[],{"data":16690,"content":16691,"nodeType":87},{},[16692],{"data":16693,"marks":16694,"value":257,"nodeType":82},{},[],{"metadata":16696,"sys":16699,"fields":16704},{"tags":16697,"concepts":16698},[],[],{"space":16700,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16702,"publishedVersion":62,"revision":44,"locale":29},{"sys":16701},{"type":12,"linkType":13,"id":14},{"sys":16703},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16705},{"url":273,"details":16706,"fileName":279,"contentType":280},{"size":275,"image":16707},{"width":277,"height":278},{"sys":16709,"fields":16712},{"id":16710,"createdAt":16711},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":16713,"slug":16714,"articleIntro":16713,"category":16715},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[16716],{"metadata":16717,"sys":16720,"fields":16727},{"tags":16718,"concepts":16719},[],[],{"space":16721,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16723,"publishedVersion":228,"revision":62,"contentType":16725,"locale":29},{"sys":16722},{"type":12,"linkType":13,"id":14},{"sys":16724},{"id":21,"type":12,"linkType":22},{"sys":16726},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16728,"metaTitle":238,"metaDescription":239,"mainTitle":16729,"subtitle":258,"heroImage":16744,"ctaButton":281,"ctaLink":282},[237],{"data":16730,"content":16731,"nodeType":74},{},[16732,16738],{"data":16733,"content":16734,"nodeType":250},{},[16735],{"data":16736,"marks":16737,"value":249,"nodeType":82},{},[],{"data":16739,"content":16740,"nodeType":87},{},[16741],{"data":16742,"marks":16743,"value":257,"nodeType":82},{},[],{"metadata":16745,"sys":16748,"fields":16753},{"tags":16746,"concepts":16747},[],[],{"space":16749,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16751,"publishedVersion":62,"revision":44,"locale":29},{"sys":16750},{"type":12,"linkType":13,"id":14},{"sys":16752},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16754},{"url":273,"details":16755,"fileName":279,"contentType":280},{"size":275,"image":16756},{"width":277,"height":278},{"sys":16758,"fields":16761},{"id":16759,"createdAt":16760},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":16762,"slug":16763,"articleIntro":-1,"category":16764},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[16765],{"metadata":16766,"sys":16769,"fields":16776},{"tags":16767,"concepts":16768},[],[],{"space":16770,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16772,"publishedVersion":228,"revision":62,"contentType":16774,"locale":29},{"sys":16771},{"type":12,"linkType":13,"id":14},{"sys":16773},{"id":21,"type":12,"linkType":22},{"sys":16775},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16777,"metaTitle":238,"metaDescription":239,"mainTitle":16778,"subtitle":258,"heroImage":16793,"ctaButton":281,"ctaLink":282},[237],{"data":16779,"content":16780,"nodeType":74},{},[16781,16787],{"data":16782,"content":16783,"nodeType":250},{},[16784],{"data":16785,"marks":16786,"value":249,"nodeType":82},{},[],{"data":16788,"content":16789,"nodeType":87},{},[16790],{"data":16791,"marks":16792,"value":257,"nodeType":82},{},[],{"metadata":16794,"sys":16797,"fields":16802},{"tags":16795,"concepts":16796},[],[],{"space":16798,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16800,"publishedVersion":62,"revision":44,"locale":29},{"sys":16799},{"type":12,"linkType":13,"id":14},{"sys":16801},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16803},{"url":273,"details":16804,"fileName":279,"contentType":280},{"size":275,"image":16805},{"width":277,"height":278},{"sys":16807,"fields":16810},{"id":16808,"createdAt":16809},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":16811,"slug":16812,"articleIntro":16811,"category":16813},"6161 - Multirisques","compte-6161-multirisques",[16814],{"metadata":16815,"sys":16818,"fields":16825},{"tags":16816,"concepts":16817},[],[],{"space":16819,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16821,"publishedVersion":228,"revision":62,"contentType":16823,"locale":29},{"sys":16820},{"type":12,"linkType":13,"id":14},{"sys":16822},{"id":21,"type":12,"linkType":22},{"sys":16824},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16826,"metaTitle":238,"metaDescription":239,"mainTitle":16827,"subtitle":258,"heroImage":16842,"ctaButton":281,"ctaLink":282},[237],{"data":16828,"content":16829,"nodeType":74},{},[16830,16836],{"data":16831,"content":16832,"nodeType":250},{},[16833],{"data":16834,"marks":16835,"value":249,"nodeType":82},{},[],{"data":16837,"content":16838,"nodeType":87},{},[16839],{"data":16840,"marks":16841,"value":257,"nodeType":82},{},[],{"metadata":16843,"sys":16846,"fields":16851},{"tags":16844,"concepts":16845},[],[],{"space":16847,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16849,"publishedVersion":62,"revision":44,"locale":29},{"sys":16848},{"type":12,"linkType":13,"id":14},{"sys":16850},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16852},{"url":273,"details":16853,"fileName":279,"contentType":280},{"size":275,"image":16854},{"width":277,"height":278},{"sys":16856,"fields":16859},{"id":16857,"createdAt":16858},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":16860,"slug":16861,"articleIntro":16860,"category":16862},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[16863],{"metadata":16864,"sys":16867,"fields":16874},{"tags":16865,"concepts":16866},[],[],{"space":16868,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16870,"publishedVersion":228,"revision":62,"contentType":16872,"locale":29},{"sys":16869},{"type":12,"linkType":13,"id":14},{"sys":16871},{"id":21,"type":12,"linkType":22},{"sys":16873},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16875,"metaTitle":238,"metaDescription":239,"mainTitle":16876,"subtitle":258,"heroImage":16891,"ctaButton":281,"ctaLink":282},[237],{"data":16877,"content":16878,"nodeType":74},{},[16879,16885],{"data":16880,"content":16881,"nodeType":250},{},[16882],{"data":16883,"marks":16884,"value":249,"nodeType":82},{},[],{"data":16886,"content":16887,"nodeType":87},{},[16888],{"data":16889,"marks":16890,"value":257,"nodeType":82},{},[],{"metadata":16892,"sys":16895,"fields":16900},{"tags":16893,"concepts":16894},[],[],{"space":16896,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16898,"publishedVersion":62,"revision":44,"locale":29},{"sys":16897},{"type":12,"linkType":13,"id":14},{"sys":16899},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16901},{"url":273,"details":16902,"fileName":279,"contentType":280},{"size":275,"image":16903},{"width":277,"height":278},{"sys":16905,"fields":16908},{"id":16906,"createdAt":16907},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":16909,"slug":16910,"articleIntro":-1,"category":16911},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[16912],{"metadata":16913,"sys":16916,"fields":16923},{"tags":16914,"concepts":16915},[],[],{"space":16917,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16919,"publishedVersion":228,"revision":62,"contentType":16921,"locale":29},{"sys":16918},{"type":12,"linkType":13,"id":14},{"sys":16920},{"id":21,"type":12,"linkType":22},{"sys":16922},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16924,"metaTitle":238,"metaDescription":239,"mainTitle":16925,"subtitle":258,"heroImage":16940,"ctaButton":281,"ctaLink":282},[237],{"data":16926,"content":16927,"nodeType":74},{},[16928,16934],{"data":16929,"content":16930,"nodeType":250},{},[16931],{"data":16932,"marks":16933,"value":249,"nodeType":82},{},[],{"data":16935,"content":16936,"nodeType":87},{},[16937],{"data":16938,"marks":16939,"value":257,"nodeType":82},{},[],{"metadata":16941,"sys":16944,"fields":16949},{"tags":16942,"concepts":16943},[],[],{"space":16945,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16947,"publishedVersion":62,"revision":44,"locale":29},{"sys":16946},{"type":12,"linkType":13,"id":14},{"sys":16948},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16950},{"url":273,"details":16951,"fileName":279,"contentType":280},{"size":275,"image":16952},{"width":277,"height":278},{"sys":16954,"fields":16957},{"id":16955,"createdAt":16956},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":16958,"slug":16959,"articleIntro":16958,"category":16960},"Compte 211 - Terrains","compte-211-terrains",[16961],{"metadata":16962,"sys":16965,"fields":16972},{"tags":16963,"concepts":16964},[],[],{"space":16966,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16968,"publishedVersion":228,"revision":62,"contentType":16970,"locale":29},{"sys":16967},{"type":12,"linkType":13,"id":14},{"sys":16969},{"id":21,"type":12,"linkType":22},{"sys":16971},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16973,"metaTitle":238,"metaDescription":239,"mainTitle":16974,"subtitle":258,"heroImage":16989,"ctaButton":281,"ctaLink":282},[237],{"data":16975,"content":16976,"nodeType":74},{},[16977,16983],{"data":16978,"content":16979,"nodeType":250},{},[16980],{"data":16981,"marks":16982,"value":249,"nodeType":82},{},[],{"data":16984,"content":16985,"nodeType":87},{},[16986],{"data":16987,"marks":16988,"value":257,"nodeType":82},{},[],{"metadata":16990,"sys":16993,"fields":16998},{"tags":16991,"concepts":16992},[],[],{"space":16994,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16996,"publishedVersion":62,"revision":44,"locale":29},{"sys":16995},{"type":12,"linkType":13,"id":14},{"sys":16997},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16999},{"url":273,"details":17000,"fileName":279,"contentType":280},{"size":275,"image":17001},{"width":277,"height":278},{"sys":17003,"fields":17006},{"id":17004,"createdAt":17005},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":17007,"slug":17008,"articleIntro":17007,"category":17009},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[17010],{"metadata":17011,"sys":17014,"fields":17021},{"tags":17012,"concepts":17013},[],[],{"space":17015,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17017,"publishedVersion":228,"revision":62,"contentType":17019,"locale":29},{"sys":17016},{"type":12,"linkType":13,"id":14},{"sys":17018},{"id":21,"type":12,"linkType":22},{"sys":17020},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17022,"metaTitle":238,"metaDescription":239,"mainTitle":17023,"subtitle":258,"heroImage":17038,"ctaButton":281,"ctaLink":282},[237],{"data":17024,"content":17025,"nodeType":74},{},[17026,17032],{"data":17027,"content":17028,"nodeType":250},{},[17029],{"data":17030,"marks":17031,"value":249,"nodeType":82},{},[],{"data":17033,"content":17034,"nodeType":87},{},[17035],{"data":17036,"marks":17037,"value":257,"nodeType":82},{},[],{"metadata":17039,"sys":17042,"fields":17047},{"tags":17040,"concepts":17041},[],[],{"space":17043,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17045,"publishedVersion":62,"revision":44,"locale":29},{"sys":17044},{"type":12,"linkType":13,"id":14},{"sys":17046},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17048},{"url":273,"details":17049,"fileName":279,"contentType":280},{"size":275,"image":17050},{"width":277,"height":278},{"sys":17052,"fields":17055},{"id":17053,"createdAt":17054},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":17056,"slug":17057,"articleIntro":17056,"category":17058},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[17059],{"metadata":17060,"sys":17063,"fields":17070},{"tags":17061,"concepts":17062},[],[],{"space":17064,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17066,"publishedVersion":228,"revision":62,"contentType":17068,"locale":29},{"sys":17065},{"type":12,"linkType":13,"id":14},{"sys":17067},{"id":21,"type":12,"linkType":22},{"sys":17069},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17071,"metaTitle":238,"metaDescription":239,"mainTitle":17072,"subtitle":258,"heroImage":17087,"ctaButton":281,"ctaLink":282},[237],{"data":17073,"content":17074,"nodeType":74},{},[17075,17081],{"data":17076,"content":17077,"nodeType":250},{},[17078],{"data":17079,"marks":17080,"value":249,"nodeType":82},{},[],{"data":17082,"content":17083,"nodeType":87},{},[17084],{"data":17085,"marks":17086,"value":257,"nodeType":82},{},[],{"metadata":17088,"sys":17091,"fields":17096},{"tags":17089,"concepts":17090},[],[],{"space":17092,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17094,"publishedVersion":62,"revision":44,"locale":29},{"sys":17093},{"type":12,"linkType":13,"id":14},{"sys":17095},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17097},{"url":273,"details":17098,"fileName":279,"contentType":280},{"size":275,"image":17099},{"width":277,"height":278},{"sys":17101,"fields":17104},{"id":17102,"createdAt":17103},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":17105,"slug":17106,"articleIntro":17105,"category":17107},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[17108],{"metadata":17109,"sys":17112,"fields":17119},{"tags":17110,"concepts":17111},[],[],{"space":17113,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17115,"publishedVersion":228,"revision":62,"contentType":17117,"locale":29},{"sys":17114},{"type":12,"linkType":13,"id":14},{"sys":17116},{"id":21,"type":12,"linkType":22},{"sys":17118},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17120,"metaTitle":238,"metaDescription":239,"mainTitle":17121,"subtitle":258,"heroImage":17136,"ctaButton":281,"ctaLink":282},[237],{"data":17122,"content":17123,"nodeType":74},{},[17124,17130],{"data":17125,"content":17126,"nodeType":250},{},[17127],{"data":17128,"marks":17129,"value":249,"nodeType":82},{},[],{"data":17131,"content":17132,"nodeType":87},{},[17133],{"data":17134,"marks":17135,"value":257,"nodeType":82},{},[],{"metadata":17137,"sys":17140,"fields":17145},{"tags":17138,"concepts":17139},[],[],{"space":17141,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17143,"publishedVersion":62,"revision":44,"locale":29},{"sys":17142},{"type":12,"linkType":13,"id":14},{"sys":17144},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17146},{"url":273,"details":17147,"fileName":279,"contentType":280},{"size":275,"image":17148},{"width":277,"height":278},{"sys":17150,"fields":17153},{"id":17151,"createdAt":17152},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":17154,"slug":17155,"articleIntro":17154,"category":17156},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[17157],{"metadata":17158,"sys":17161,"fields":17168},{"tags":17159,"concepts":17160},[],[],{"space":17162,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17164,"publishedVersion":228,"revision":62,"contentType":17166,"locale":29},{"sys":17163},{"type":12,"linkType":13,"id":14},{"sys":17165},{"id":21,"type":12,"linkType":22},{"sys":17167},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17169,"metaTitle":238,"metaDescription":239,"mainTitle":17170,"subtitle":258,"heroImage":17185,"ctaButton":281,"ctaLink":282},[237],{"data":17171,"content":17172,"nodeType":74},{},[17173,17179],{"data":17174,"content":17175,"nodeType":250},{},[17176],{"data":17177,"marks":17178,"value":249,"nodeType":82},{},[],{"data":17180,"content":17181,"nodeType":87},{},[17182],{"data":17183,"marks":17184,"value":257,"nodeType":82},{},[],{"metadata":17186,"sys":17189,"fields":17194},{"tags":17187,"concepts":17188},[],[],{"space":17190,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17192,"publishedVersion":62,"revision":44,"locale":29},{"sys":17191},{"type":12,"linkType":13,"id":14},{"sys":17193},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17195},{"url":273,"details":17196,"fileName":279,"contentType":280},{"size":275,"image":17197},{"width":277,"height":278},{"sys":17199,"fields":17202},{"id":17200,"createdAt":17201},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":17203,"slug":17204,"articleIntro":17203,"category":17205},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[17206],{"metadata":17207,"sys":17210,"fields":17217},{"tags":17208,"concepts":17209},[],[],{"space":17211,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17213,"publishedVersion":228,"revision":62,"contentType":17215,"locale":29},{"sys":17212},{"type":12,"linkType":13,"id":14},{"sys":17214},{"id":21,"type":12,"linkType":22},{"sys":17216},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17218,"metaTitle":238,"metaDescription":239,"mainTitle":17219,"subtitle":258,"heroImage":17234,"ctaButton":281,"ctaLink":282},[237],{"data":17220,"content":17221,"nodeType":74},{},[17222,17228],{"data":17223,"content":17224,"nodeType":250},{},[17225],{"data":17226,"marks":17227,"value":249,"nodeType":82},{},[],{"data":17229,"content":17230,"nodeType":87},{},[17231],{"data":17232,"marks":17233,"value":257,"nodeType":82},{},[],{"metadata":17235,"sys":17238,"fields":17243},{"tags":17236,"concepts":17237},[],[],{"space":17239,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17241,"publishedVersion":62,"revision":44,"locale":29},{"sys":17240},{"type":12,"linkType":13,"id":14},{"sys":17242},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17244},{"url":273,"details":17245,"fileName":279,"contentType":280},{"size":275,"image":17246},{"width":277,"height":278},{"sys":17248,"fields":17251},{"id":17249,"createdAt":17250},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":17252,"slug":17253,"articleIntro":17252,"category":17254},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[17255],{"metadata":17256,"sys":17259,"fields":17266},{"tags":17257,"concepts":17258},[],[],{"space":17260,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17262,"publishedVersion":228,"revision":62,"contentType":17264,"locale":29},{"sys":17261},{"type":12,"linkType":13,"id":14},{"sys":17263},{"id":21,"type":12,"linkType":22},{"sys":17265},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17267,"metaTitle":238,"metaDescription":239,"mainTitle":17268,"subtitle":258,"heroImage":17283,"ctaButton":281,"ctaLink":282},[237],{"data":17269,"content":17270,"nodeType":74},{},[17271,17277],{"data":17272,"content":17273,"nodeType":250},{},[17274],{"data":17275,"marks":17276,"value":249,"nodeType":82},{},[],{"data":17278,"content":17279,"nodeType":87},{},[17280],{"data":17281,"marks":17282,"value":257,"nodeType":82},{},[],{"metadata":17284,"sys":17287,"fields":17292},{"tags":17285,"concepts":17286},[],[],{"space":17288,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17290,"publishedVersion":62,"revision":44,"locale":29},{"sys":17289},{"type":12,"linkType":13,"id":14},{"sys":17291},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17293},{"url":273,"details":17294,"fileName":279,"contentType":280},{"size":275,"image":17295},{"width":277,"height":278},{"sys":17297,"fields":17300},{"id":17298,"createdAt":17299},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":17301,"slug":17302,"articleIntro":-1,"category":17303},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[17304],{"metadata":17305,"sys":17308,"fields":17315},{"tags":17306,"concepts":17307},[],[],{"space":17309,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17311,"publishedVersion":228,"revision":62,"contentType":17313,"locale":29},{"sys":17310},{"type":12,"linkType":13,"id":14},{"sys":17312},{"id":21,"type":12,"linkType":22},{"sys":17314},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17316,"metaTitle":238,"metaDescription":239,"mainTitle":17317,"subtitle":258,"heroImage":17332,"ctaButton":281,"ctaLink":282},[237],{"data":17318,"content":17319,"nodeType":74},{},[17320,17326],{"data":17321,"content":17322,"nodeType":250},{},[17323],{"data":17324,"marks":17325,"value":249,"nodeType":82},{},[],{"data":17327,"content":17328,"nodeType":87},{},[17329],{"data":17330,"marks":17331,"value":257,"nodeType":82},{},[],{"metadata":17333,"sys":17336,"fields":17341},{"tags":17334,"concepts":17335},[],[],{"space":17337,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17339,"publishedVersion":62,"revision":44,"locale":29},{"sys":17338},{"type":12,"linkType":13,"id":14},{"sys":17340},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17342},{"url":273,"details":17343,"fileName":279,"contentType":280},{"size":275,"image":17344},{"width":277,"height":278},{"sys":17346,"fields":17349},{"id":17347,"createdAt":17348},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":17350,"slug":17351,"articleIntro":-1,"category":17352},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[17353],{"metadata":17354,"sys":17357,"fields":17364},{"tags":17355,"concepts":17356},[],[],{"space":17358,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17360,"publishedVersion":228,"revision":62,"contentType":17362,"locale":29},{"sys":17359},{"type":12,"linkType":13,"id":14},{"sys":17361},{"id":21,"type":12,"linkType":22},{"sys":17363},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17365,"metaTitle":238,"metaDescription":239,"mainTitle":17366,"subtitle":258,"heroImage":17381,"ctaButton":281,"ctaLink":282},[237],{"data":17367,"content":17368,"nodeType":74},{},[17369,17375],{"data":17370,"content":17371,"nodeType":250},{},[17372],{"data":17373,"marks":17374,"value":249,"nodeType":82},{},[],{"data":17376,"content":17377,"nodeType":87},{},[17378],{"data":17379,"marks":17380,"value":257,"nodeType":82},{},[],{"metadata":17382,"sys":17385,"fields":17390},{"tags":17383,"concepts":17384},[],[],{"space":17386,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17388,"publishedVersion":62,"revision":44,"locale":29},{"sys":17387},{"type":12,"linkType":13,"id":14},{"sys":17389},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17391},{"url":273,"details":17392,"fileName":279,"contentType":280},{"size":275,"image":17393},{"width":277,"height":278},{"sys":17395,"fields":17398},{"id":17396,"createdAt":17397},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":17399,"slug":17400,"articleIntro":17399,"category":17401},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[17402],{"metadata":17403,"sys":17406,"fields":17413},{"tags":17404,"concepts":17405},[],[],{"space":17407,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17409,"publishedVersion":228,"revision":62,"contentType":17411,"locale":29},{"sys":17408},{"type":12,"linkType":13,"id":14},{"sys":17410},{"id":21,"type":12,"linkType":22},{"sys":17412},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17414,"metaTitle":238,"metaDescription":239,"mainTitle":17415,"subtitle":258,"heroImage":17430,"ctaButton":281,"ctaLink":282},[237],{"data":17416,"content":17417,"nodeType":74},{},[17418,17424],{"data":17419,"content":17420,"nodeType":250},{},[17421],{"data":17422,"marks":17423,"value":249,"nodeType":82},{},[],{"data":17425,"content":17426,"nodeType":87},{},[17427],{"data":17428,"marks":17429,"value":257,"nodeType":82},{},[],{"metadata":17431,"sys":17434,"fields":17439},{"tags":17432,"concepts":17433},[],[],{"space":17435,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17437,"publishedVersion":62,"revision":44,"locale":29},{"sys":17436},{"type":12,"linkType":13,"id":14},{"sys":17438},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17440},{"url":273,"details":17441,"fileName":279,"contentType":280},{"size":275,"image":17442},{"width":277,"height":278},{"sys":17444,"fields":17446},{"id":17445,"createdAt":7101},"3I5KJd4shZBebKbC7AQxh7",{"title":17447,"slug":17448,"articleIntro":17447,"category":17449},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[17450],{"metadata":17451,"sys":17454,"fields":17461},{"tags":17452,"concepts":17453},[],[],{"space":17455,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17457,"publishedVersion":228,"revision":62,"contentType":17459,"locale":29},{"sys":17456},{"type":12,"linkType":13,"id":14},{"sys":17458},{"id":21,"type":12,"linkType":22},{"sys":17460},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17462,"metaTitle":238,"metaDescription":239,"mainTitle":17463,"subtitle":258,"heroImage":17478,"ctaButton":281,"ctaLink":282},[237],{"data":17464,"content":17465,"nodeType":74},{},[17466,17472],{"data":17467,"content":17468,"nodeType":250},{},[17469],{"data":17470,"marks":17471,"value":249,"nodeType":82},{},[],{"data":17473,"content":17474,"nodeType":87},{},[17475],{"data":17476,"marks":17477,"value":257,"nodeType":82},{},[],{"metadata":17479,"sys":17482,"fields":17487},{"tags":17480,"concepts":17481},[],[],{"space":17483,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17485,"publishedVersion":62,"revision":44,"locale":29},{"sys":17484},{"type":12,"linkType":13,"id":14},{"sys":17486},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17488},{"url":273,"details":17489,"fileName":279,"contentType":280},{"size":275,"image":17490},{"width":277,"height":278},{"sys":17492,"fields":17495},{"id":17493,"createdAt":17494},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":17496,"slug":17497,"articleIntro":17496,"category":17498},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[17499],{"metadata":17500,"sys":17503,"fields":17510},{"tags":17501,"concepts":17502},[],[],{"space":17504,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17506,"publishedVersion":228,"revision":62,"contentType":17508,"locale":29},{"sys":17505},{"type":12,"linkType":13,"id":14},{"sys":17507},{"id":21,"type":12,"linkType":22},{"sys":17509},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17511,"metaTitle":238,"metaDescription":239,"mainTitle":17512,"subtitle":258,"heroImage":17527,"ctaButton":281,"ctaLink":282},[237],{"data":17513,"content":17514,"nodeType":74},{},[17515,17521],{"data":17516,"content":17517,"nodeType":250},{},[17518],{"data":17519,"marks":17520,"value":249,"nodeType":82},{},[],{"data":17522,"content":17523,"nodeType":87},{},[17524],{"data":17525,"marks":17526,"value":257,"nodeType":82},{},[],{"metadata":17528,"sys":17531,"fields":17536},{"tags":17529,"concepts":17530},[],[],{"space":17532,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17534,"publishedVersion":62,"revision":44,"locale":29},{"sys":17533},{"type":12,"linkType":13,"id":14},{"sys":17535},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17537},{"url":273,"details":17538,"fileName":279,"contentType":280},{"size":275,"image":17539},{"width":277,"height":278},{"sys":17541,"fields":17544},{"id":17542,"createdAt":17543},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":17545,"slug":17546,"articleIntro":17545,"category":17547},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[17548],{"metadata":17549,"sys":17552,"fields":17559},{"tags":17550,"concepts":17551},[],[],{"space":17553,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17555,"publishedVersion":228,"revision":62,"contentType":17557,"locale":29},{"sys":17554},{"type":12,"linkType":13,"id":14},{"sys":17556},{"id":21,"type":12,"linkType":22},{"sys":17558},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17560,"metaTitle":238,"metaDescription":239,"mainTitle":17561,"subtitle":258,"heroImage":17576,"ctaButton":281,"ctaLink":282},[237],{"data":17562,"content":17563,"nodeType":74},{},[17564,17570],{"data":17565,"content":17566,"nodeType":250},{},[17567],{"data":17568,"marks":17569,"value":249,"nodeType":82},{},[],{"data":17571,"content":17572,"nodeType":87},{},[17573],{"data":17574,"marks":17575,"value":257,"nodeType":82},{},[],{"metadata":17577,"sys":17580,"fields":17585},{"tags":17578,"concepts":17579},[],[],{"space":17581,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17583,"publishedVersion":62,"revision":44,"locale":29},{"sys":17582},{"type":12,"linkType":13,"id":14},{"sys":17584},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17586},{"url":273,"details":17587,"fileName":279,"contentType":280},{"size":275,"image":17588},{"width":277,"height":278},{"sys":17590,"fields":17593},{"id":17591,"createdAt":17592},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":17594,"slug":17595,"articleIntro":17594,"category":17596},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[17597],{"metadata":17598,"sys":17601,"fields":17608},{"tags":17599,"concepts":17600},[],[],{"space":17602,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17604,"publishedVersion":228,"revision":62,"contentType":17606,"locale":29},{"sys":17603},{"type":12,"linkType":13,"id":14},{"sys":17605},{"id":21,"type":12,"linkType":22},{"sys":17607},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17609,"metaTitle":238,"metaDescription":239,"mainTitle":17610,"subtitle":258,"heroImage":17625,"ctaButton":281,"ctaLink":282},[237],{"data":17611,"content":17612,"nodeType":74},{},[17613,17619],{"data":17614,"content":17615,"nodeType":250},{},[17616],{"data":17617,"marks":17618,"value":249,"nodeType":82},{},[],{"data":17620,"content":17621,"nodeType":87},{},[17622],{"data":17623,"marks":17624,"value":257,"nodeType":82},{},[],{"metadata":17626,"sys":17629,"fields":17634},{"tags":17627,"concepts":17628},[],[],{"space":17630,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17632,"publishedVersion":62,"revision":44,"locale":29},{"sys":17631},{"type":12,"linkType":13,"id":14},{"sys":17633},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17635},{"url":273,"details":17636,"fileName":279,"contentType":280},{"size":275,"image":17637},{"width":277,"height":278},{"sys":17639,"fields":17642},{"id":17640,"createdAt":17641},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":17643,"slug":17644,"articleIntro":17643,"category":17645},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[17646],{"metadata":17647,"sys":17650,"fields":17657},{"tags":17648,"concepts":17649},[],[],{"space":17651,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17653,"publishedVersion":228,"revision":62,"contentType":17655,"locale":29},{"sys":17652},{"type":12,"linkType":13,"id":14},{"sys":17654},{"id":21,"type":12,"linkType":22},{"sys":17656},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17658,"metaTitle":238,"metaDescription":239,"mainTitle":17659,"subtitle":258,"heroImage":17674,"ctaButton":281,"ctaLink":282},[237],{"data":17660,"content":17661,"nodeType":74},{},[17662,17668],{"data":17663,"content":17664,"nodeType":250},{},[17665],{"data":17666,"marks":17667,"value":249,"nodeType":82},{},[],{"data":17669,"content":17670,"nodeType":87},{},[17671],{"data":17672,"marks":17673,"value":257,"nodeType":82},{},[],{"metadata":17675,"sys":17678,"fields":17683},{"tags":17676,"concepts":17677},[],[],{"space":17679,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17681,"publishedVersion":62,"revision":44,"locale":29},{"sys":17680},{"type":12,"linkType":13,"id":14},{"sys":17682},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17684},{"url":273,"details":17685,"fileName":279,"contentType":280},{"size":275,"image":17686},{"width":277,"height":278},{"sys":17688,"fields":17691},{"id":17689,"createdAt":17690},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":17692,"slug":17693,"articleIntro":17692,"category":17694},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[17695],{"metadata":17696,"sys":17699,"fields":17706},{"tags":17697,"concepts":17698},[],[],{"space":17700,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17702,"publishedVersion":228,"revision":62,"contentType":17704,"locale":29},{"sys":17701},{"type":12,"linkType":13,"id":14},{"sys":17703},{"id":21,"type":12,"linkType":22},{"sys":17705},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17707,"metaTitle":238,"metaDescription":239,"mainTitle":17708,"subtitle":258,"heroImage":17723,"ctaButton":281,"ctaLink":282},[237],{"data":17709,"content":17710,"nodeType":74},{},[17711,17717],{"data":17712,"content":17713,"nodeType":250},{},[17714],{"data":17715,"marks":17716,"value":249,"nodeType":82},{},[],{"data":17718,"content":17719,"nodeType":87},{},[17720],{"data":17721,"marks":17722,"value":257,"nodeType":82},{},[],{"metadata":17724,"sys":17727,"fields":17732},{"tags":17725,"concepts":17726},[],[],{"space":17728,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17730,"publishedVersion":62,"revision":44,"locale":29},{"sys":17729},{"type":12,"linkType":13,"id":14},{"sys":17731},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17733},{"url":273,"details":17734,"fileName":279,"contentType":280},{"size":275,"image":17735},{"width":277,"height":278},{"sys":17737,"fields":17739},{"id":17738,"createdAt":16858},"6Cyiu2vRN9DinrNv9tFLZe",{"title":17740,"slug":17741,"articleIntro":17740,"category":17742},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[17743],{"metadata":17744,"sys":17747,"fields":17754},{"tags":17745,"concepts":17746},[],[],{"space":17748,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17750,"publishedVersion":228,"revision":62,"contentType":17752,"locale":29},{"sys":17749},{"type":12,"linkType":13,"id":14},{"sys":17751},{"id":21,"type":12,"linkType":22},{"sys":17753},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17755,"metaTitle":238,"metaDescription":239,"mainTitle":17756,"subtitle":258,"heroImage":17771,"ctaButton":281,"ctaLink":282},[237],{"data":17757,"content":17758,"nodeType":74},{},[17759,17765],{"data":17760,"content":17761,"nodeType":250},{},[17762],{"data":17763,"marks":17764,"value":249,"nodeType":82},{},[],{"data":17766,"content":17767,"nodeType":87},{},[17768],{"data":17769,"marks":17770,"value":257,"nodeType":82},{},[],{"metadata":17772,"sys":17775,"fields":17780},{"tags":17773,"concepts":17774},[],[],{"space":17776,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17778,"publishedVersion":62,"revision":44,"locale":29},{"sys":17777},{"type":12,"linkType":13,"id":14},{"sys":17779},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17781},{"url":273,"details":17782,"fileName":279,"contentType":280},{"size":275,"image":17783},{"width":277,"height":278},{"sys":17785,"fields":17788},{"id":17786,"createdAt":17787},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":17789,"slug":17790,"articleIntro":17789,"category":17791},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[17792],{"metadata":17793,"sys":17796,"fields":17803},{"tags":17794,"concepts":17795},[],[],{"space":17797,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17799,"publishedVersion":228,"revision":62,"contentType":17801,"locale":29},{"sys":17798},{"type":12,"linkType":13,"id":14},{"sys":17800},{"id":21,"type":12,"linkType":22},{"sys":17802},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17804,"metaTitle":238,"metaDescription":239,"mainTitle":17805,"subtitle":258,"heroImage":17820,"ctaButton":281,"ctaLink":282},[237],{"data":17806,"content":17807,"nodeType":74},{},[17808,17814],{"data":17809,"content":17810,"nodeType":250},{},[17811],{"data":17812,"marks":17813,"value":249,"nodeType":82},{},[],{"data":17815,"content":17816,"nodeType":87},{},[17817],{"data":17818,"marks":17819,"value":257,"nodeType":82},{},[],{"metadata":17821,"sys":17824,"fields":17829},{"tags":17822,"concepts":17823},[],[],{"space":17825,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17827,"publishedVersion":62,"revision":44,"locale":29},{"sys":17826},{"type":12,"linkType":13,"id":14},{"sys":17828},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17830},{"url":273,"details":17831,"fileName":279,"contentType":280},{"size":275,"image":17832},{"width":277,"height":278},{"sys":17834,"fields":17837},{"id":17835,"createdAt":17836},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":17838,"slug":17839,"articleIntro":17838,"category":17840},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[17841],{"metadata":17842,"sys":17845,"fields":17852},{"tags":17843,"concepts":17844},[],[],{"space":17846,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17848,"publishedVersion":228,"revision":62,"contentType":17850,"locale":29},{"sys":17847},{"type":12,"linkType":13,"id":14},{"sys":17849},{"id":21,"type":12,"linkType":22},{"sys":17851},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17853,"metaTitle":238,"metaDescription":239,"mainTitle":17854,"subtitle":258,"heroImage":17869,"ctaButton":281,"ctaLink":282},[237],{"data":17855,"content":17856,"nodeType":74},{},[17857,17863],{"data":17858,"content":17859,"nodeType":250},{},[17860],{"data":17861,"marks":17862,"value":249,"nodeType":82},{},[],{"data":17864,"content":17865,"nodeType":87},{},[17866],{"data":17867,"marks":17868,"value":257,"nodeType":82},{},[],{"metadata":17870,"sys":17873,"fields":17878},{"tags":17871,"concepts":17872},[],[],{"space":17874,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17876,"publishedVersion":62,"revision":44,"locale":29},{"sys":17875},{"type":12,"linkType":13,"id":14},{"sys":17877},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17879},{"url":273,"details":17880,"fileName":279,"contentType":280},{"size":275,"image":17881},{"width":277,"height":278},{"sys":17883,"fields":17886},{"id":17884,"createdAt":17885},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":17887,"slug":17888,"articleIntro":17887,"category":17889},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[17890],{"metadata":17891,"sys":17894,"fields":17901},{"tags":17892,"concepts":17893},[],[],{"space":17895,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17897,"publishedVersion":228,"revision":62,"contentType":17899,"locale":29},{"sys":17896},{"type":12,"linkType":13,"id":14},{"sys":17898},{"id":21,"type":12,"linkType":22},{"sys":17900},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17902,"metaTitle":238,"metaDescription":239,"mainTitle":17903,"subtitle":258,"heroImage":17918,"ctaButton":281,"ctaLink":282},[237],{"data":17904,"content":17905,"nodeType":74},{},[17906,17912],{"data":17907,"content":17908,"nodeType":250},{},[17909],{"data":17910,"marks":17911,"value":249,"nodeType":82},{},[],{"data":17913,"content":17914,"nodeType":87},{},[17915],{"data":17916,"marks":17917,"value":257,"nodeType":82},{},[],{"metadata":17919,"sys":17922,"fields":17927},{"tags":17920,"concepts":17921},[],[],{"space":17923,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17925,"publishedVersion":62,"revision":44,"locale":29},{"sys":17924},{"type":12,"linkType":13,"id":14},{"sys":17926},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17928},{"url":273,"details":17929,"fileName":279,"contentType":280},{"size":275,"image":17930},{"width":277,"height":278},{"sys":17932,"fields":17935},{"id":17933,"createdAt":17934},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":17936,"slug":17937,"articleIntro":17936,"category":17938},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[17939],{"metadata":17940,"sys":17943,"fields":17950},{"tags":17941,"concepts":17942},[],[],{"space":17944,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17946,"publishedVersion":228,"revision":62,"contentType":17948,"locale":29},{"sys":17945},{"type":12,"linkType":13,"id":14},{"sys":17947},{"id":21,"type":12,"linkType":22},{"sys":17949},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17951,"metaTitle":238,"metaDescription":239,"mainTitle":17952,"subtitle":258,"heroImage":17967,"ctaButton":281,"ctaLink":282},[237],{"data":17953,"content":17954,"nodeType":74},{},[17955,17961],{"data":17956,"content":17957,"nodeType":250},{},[17958],{"data":17959,"marks":17960,"value":249,"nodeType":82},{},[],{"data":17962,"content":17963,"nodeType":87},{},[17964],{"data":17965,"marks":17966,"value":257,"nodeType":82},{},[],{"metadata":17968,"sys":17971,"fields":17976},{"tags":17969,"concepts":17970},[],[],{"space":17972,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17974,"publishedVersion":62,"revision":44,"locale":29},{"sys":17973},{"type":12,"linkType":13,"id":14},{"sys":17975},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17977},{"url":273,"details":17978,"fileName":279,"contentType":280},{"size":275,"image":17979},{"width":277,"height":278},{"sys":17981,"fields":17984},{"id":17982,"createdAt":17983},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":17985,"slug":17986,"articleIntro":17985,"category":17987},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[17988],{"metadata":17989,"sys":17992,"fields":17999},{"tags":17990,"concepts":17991},[],[],{"space":17993,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17995,"publishedVersion":228,"revision":62,"contentType":17997,"locale":29},{"sys":17994},{"type":12,"linkType":13,"id":14},{"sys":17996},{"id":21,"type":12,"linkType":22},{"sys":17998},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18000,"metaTitle":238,"metaDescription":239,"mainTitle":18001,"subtitle":258,"heroImage":18016,"ctaButton":281,"ctaLink":282},[237],{"data":18002,"content":18003,"nodeType":74},{},[18004,18010],{"data":18005,"content":18006,"nodeType":250},{},[18007],{"data":18008,"marks":18009,"value":249,"nodeType":82},{},[],{"data":18011,"content":18012,"nodeType":87},{},[18013],{"data":18014,"marks":18015,"value":257,"nodeType":82},{},[],{"metadata":18017,"sys":18020,"fields":18025},{"tags":18018,"concepts":18019},[],[],{"space":18021,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18023,"publishedVersion":62,"revision":44,"locale":29},{"sys":18022},{"type":12,"linkType":13,"id":14},{"sys":18024},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18026},{"url":273,"details":18027,"fileName":279,"contentType":280},{"size":275,"image":18028},{"width":277,"height":278},{"sys":18030,"fields":18033},{"id":18031,"createdAt":18032},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":18034,"slug":18035,"articleIntro":18034,"category":18036},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[18037],{"metadata":18038,"sys":18041,"fields":18048},{"tags":18039,"concepts":18040},[],[],{"space":18042,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18044,"publishedVersion":228,"revision":62,"contentType":18046,"locale":29},{"sys":18043},{"type":12,"linkType":13,"id":14},{"sys":18045},{"id":21,"type":12,"linkType":22},{"sys":18047},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18049,"metaTitle":238,"metaDescription":239,"mainTitle":18050,"subtitle":258,"heroImage":18065,"ctaButton":281,"ctaLink":282},[237],{"data":18051,"content":18052,"nodeType":74},{},[18053,18059],{"data":18054,"content":18055,"nodeType":250},{},[18056],{"data":18057,"marks":18058,"value":249,"nodeType":82},{},[],{"data":18060,"content":18061,"nodeType":87},{},[18062],{"data":18063,"marks":18064,"value":257,"nodeType":82},{},[],{"metadata":18066,"sys":18069,"fields":18074},{"tags":18067,"concepts":18068},[],[],{"space":18070,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18072,"publishedVersion":62,"revision":44,"locale":29},{"sys":18071},{"type":12,"linkType":13,"id":14},{"sys":18073},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18075},{"url":273,"details":18076,"fileName":279,"contentType":280},{"size":275,"image":18077},{"width":277,"height":278},{"sys":18079,"fields":18082},{"id":18080,"createdAt":18081},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":18083,"slug":18084,"articleIntro":18083,"category":18085},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[18086],{"metadata":18087,"sys":18090,"fields":18097},{"tags":18088,"concepts":18089},[],[],{"space":18091,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18093,"publishedVersion":228,"revision":62,"contentType":18095,"locale":29},{"sys":18092},{"type":12,"linkType":13,"id":14},{"sys":18094},{"id":21,"type":12,"linkType":22},{"sys":18096},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18098,"metaTitle":238,"metaDescription":239,"mainTitle":18099,"subtitle":258,"heroImage":18114,"ctaButton":281,"ctaLink":282},[237],{"data":18100,"content":18101,"nodeType":74},{},[18102,18108],{"data":18103,"content":18104,"nodeType":250},{},[18105],{"data":18106,"marks":18107,"value":249,"nodeType":82},{},[],{"data":18109,"content":18110,"nodeType":87},{},[18111],{"data":18112,"marks":18113,"value":257,"nodeType":82},{},[],{"metadata":18115,"sys":18118,"fields":18123},{"tags":18116,"concepts":18117},[],[],{"space":18119,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18121,"publishedVersion":62,"revision":44,"locale":29},{"sys":18120},{"type":12,"linkType":13,"id":14},{"sys":18122},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18124},{"url":273,"details":18125,"fileName":279,"contentType":280},{"size":275,"image":18126},{"width":277,"height":278},{"sys":18128,"fields":18131},{"id":18129,"createdAt":18130},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":18132,"slug":18133,"articleIntro":18132,"category":18134},"78174 - Créances","compte-78174-creances",[18135],{"metadata":18136,"sys":18139,"fields":18146},{"tags":18137,"concepts":18138},[],[],{"space":18140,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18142,"publishedVersion":228,"revision":62,"contentType":18144,"locale":29},{"sys":18141},{"type":12,"linkType":13,"id":14},{"sys":18143},{"id":21,"type":12,"linkType":22},{"sys":18145},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18147,"metaTitle":238,"metaDescription":239,"mainTitle":18148,"subtitle":258,"heroImage":18163,"ctaButton":281,"ctaLink":282},[237],{"data":18149,"content":18150,"nodeType":74},{},[18151,18157],{"data":18152,"content":18153,"nodeType":250},{},[18154],{"data":18155,"marks":18156,"value":249,"nodeType":82},{},[],{"data":18158,"content":18159,"nodeType":87},{},[18160],{"data":18161,"marks":18162,"value":257,"nodeType":82},{},[],{"metadata":18164,"sys":18167,"fields":18172},{"tags":18165,"concepts":18166},[],[],{"space":18168,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18170,"publishedVersion":62,"revision":44,"locale":29},{"sys":18169},{"type":12,"linkType":13,"id":14},{"sys":18171},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18173},{"url":273,"details":18174,"fileName":279,"contentType":280},{"size":275,"image":18175},{"width":277,"height":278},{"sys":18177,"fields":18180},{"id":18178,"createdAt":18179},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":18181,"slug":18182,"articleIntro":18181,"category":18183},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[18184],{"metadata":18185,"sys":18188,"fields":18195},{"tags":18186,"concepts":18187},[],[],{"space":18189,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18191,"publishedVersion":228,"revision":62,"contentType":18193,"locale":29},{"sys":18190},{"type":12,"linkType":13,"id":14},{"sys":18192},{"id":21,"type":12,"linkType":22},{"sys":18194},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18196,"metaTitle":238,"metaDescription":239,"mainTitle":18197,"subtitle":258,"heroImage":18212,"ctaButton":281,"ctaLink":282},[237],{"data":18198,"content":18199,"nodeType":74},{},[18200,18206],{"data":18201,"content":18202,"nodeType":250},{},[18203],{"data":18204,"marks":18205,"value":249,"nodeType":82},{},[],{"data":18207,"content":18208,"nodeType":87},{},[18209],{"data":18210,"marks":18211,"value":257,"nodeType":82},{},[],{"metadata":18213,"sys":18216,"fields":18221},{"tags":18214,"concepts":18215},[],[],{"space":18217,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18219,"publishedVersion":62,"revision":44,"locale":29},{"sys":18218},{"type":12,"linkType":13,"id":14},{"sys":18220},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18222},{"url":273,"details":18223,"fileName":279,"contentType":280},{"size":275,"image":18224},{"width":277,"height":278},{"sys":18226,"fields":18229},{"id":18227,"createdAt":18228},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":18230,"slug":18231,"articleIntro":18230,"category":18232},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[18233],{"metadata":18234,"sys":18237,"fields":18244},{"tags":18235,"concepts":18236},[],[],{"space":18238,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18240,"publishedVersion":228,"revision":62,"contentType":18242,"locale":29},{"sys":18239},{"type":12,"linkType":13,"id":14},{"sys":18241},{"id":21,"type":12,"linkType":22},{"sys":18243},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18245,"metaTitle":238,"metaDescription":239,"mainTitle":18246,"subtitle":258,"heroImage":18261,"ctaButton":281,"ctaLink":282},[237],{"data":18247,"content":18248,"nodeType":74},{},[18249,18255],{"data":18250,"content":18251,"nodeType":250},{},[18252],{"data":18253,"marks":18254,"value":249,"nodeType":82},{},[],{"data":18256,"content":18257,"nodeType":87},{},[18258],{"data":18259,"marks":18260,"value":257,"nodeType":82},{},[],{"metadata":18262,"sys":18265,"fields":18270},{"tags":18263,"concepts":18264},[],[],{"space":18266,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18268,"publishedVersion":62,"revision":44,"locale":29},{"sys":18267},{"type":12,"linkType":13,"id":14},{"sys":18269},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18271},{"url":273,"details":18272,"fileName":279,"contentType":280},{"size":275,"image":18273},{"width":277,"height":278},{"sys":18275,"fields":18278},{"id":18276,"createdAt":18277},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":18279,"slug":18280,"articleIntro":18279,"category":18281},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[18282],{"metadata":18283,"sys":18286,"fields":18293},{"tags":18284,"concepts":18285},[],[],{"space":18287,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18289,"publishedVersion":228,"revision":62,"contentType":18291,"locale":29},{"sys":18288},{"type":12,"linkType":13,"id":14},{"sys":18290},{"id":21,"type":12,"linkType":22},{"sys":18292},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18294,"metaTitle":238,"metaDescription":239,"mainTitle":18295,"subtitle":258,"heroImage":18310,"ctaButton":281,"ctaLink":282},[237],{"data":18296,"content":18297,"nodeType":74},{},[18298,18304],{"data":18299,"content":18300,"nodeType":250},{},[18301],{"data":18302,"marks":18303,"value":249,"nodeType":82},{},[],{"data":18305,"content":18306,"nodeType":87},{},[18307],{"data":18308,"marks":18309,"value":257,"nodeType":82},{},[],{"metadata":18311,"sys":18314,"fields":18319},{"tags":18312,"concepts":18313},[],[],{"space":18315,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18317,"publishedVersion":62,"revision":44,"locale":29},{"sys":18316},{"type":12,"linkType":13,"id":14},{"sys":18318},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18320},{"url":273,"details":18321,"fileName":279,"contentType":280},{"size":275,"image":18322},{"width":277,"height":278},{"sys":18324,"fields":18326},{"id":18325,"createdAt":5924},"2TO1W2hucSJxWox9xj2EhW",{"title":18327,"slug":18328,"articleIntro":18327,"category":18329},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[18330],{"metadata":18331,"sys":18334,"fields":18341},{"tags":18332,"concepts":18333},[],[],{"space":18335,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18337,"publishedVersion":228,"revision":62,"contentType":18339,"locale":29},{"sys":18336},{"type":12,"linkType":13,"id":14},{"sys":18338},{"id":21,"type":12,"linkType":22},{"sys":18340},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18342,"metaTitle":238,"metaDescription":239,"mainTitle":18343,"subtitle":258,"heroImage":18358,"ctaButton":281,"ctaLink":282},[237],{"data":18344,"content":18345,"nodeType":74},{},[18346,18352],{"data":18347,"content":18348,"nodeType":250},{},[18349],{"data":18350,"marks":18351,"value":249,"nodeType":82},{},[],{"data":18353,"content":18354,"nodeType":87},{},[18355],{"data":18356,"marks":18357,"value":257,"nodeType":82},{},[],{"metadata":18359,"sys":18362,"fields":18367},{"tags":18360,"concepts":18361},[],[],{"space":18363,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18365,"publishedVersion":62,"revision":44,"locale":29},{"sys":18364},{"type":12,"linkType":13,"id":14},{"sys":18366},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18368},{"url":273,"details":18369,"fileName":279,"contentType":280},{"size":275,"image":18370},{"width":277,"height":278},{"sys":18372,"fields":18375},{"id":18373,"createdAt":18374},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":18376,"slug":18377,"articleIntro":18376,"category":18378},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[18379],{"metadata":18380,"sys":18383,"fields":18390},{"tags":18381,"concepts":18382},[],[],{"space":18384,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18386,"publishedVersion":228,"revision":62,"contentType":18388,"locale":29},{"sys":18385},{"type":12,"linkType":13,"id":14},{"sys":18387},{"id":21,"type":12,"linkType":22},{"sys":18389},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18391,"metaTitle":238,"metaDescription":239,"mainTitle":18392,"subtitle":258,"heroImage":18407,"ctaButton":281,"ctaLink":282},[237],{"data":18393,"content":18394,"nodeType":74},{},[18395,18401],{"data":18396,"content":18397,"nodeType":250},{},[18398],{"data":18399,"marks":18400,"value":249,"nodeType":82},{},[],{"data":18402,"content":18403,"nodeType":87},{},[18404],{"data":18405,"marks":18406,"value":257,"nodeType":82},{},[],{"metadata":18408,"sys":18411,"fields":18416},{"tags":18409,"concepts":18410},[],[],{"space":18412,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18414,"publishedVersion":62,"revision":44,"locale":29},{"sys":18413},{"type":12,"linkType":13,"id":14},{"sys":18415},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18417},{"url":273,"details":18418,"fileName":279,"contentType":280},{"size":275,"image":18419},{"width":277,"height":278},{"sys":18421,"fields":18424},{"id":18422,"createdAt":18423},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":18425,"slug":18426,"articleIntro":18425,"category":18427},"Compte 53 - Caisse","compte-53-caisse",[18428],{"metadata":18429,"sys":18432,"fields":18439},{"tags":18430,"concepts":18431},[],[],{"space":18433,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18435,"publishedVersion":228,"revision":62,"contentType":18437,"locale":29},{"sys":18434},{"type":12,"linkType":13,"id":14},{"sys":18436},{"id":21,"type":12,"linkType":22},{"sys":18438},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18440,"metaTitle":238,"metaDescription":239,"mainTitle":18441,"subtitle":258,"heroImage":18456,"ctaButton":281,"ctaLink":282},[237],{"data":18442,"content":18443,"nodeType":74},{},[18444,18450],{"data":18445,"content":18446,"nodeType":250},{},[18447],{"data":18448,"marks":18449,"value":249,"nodeType":82},{},[],{"data":18451,"content":18452,"nodeType":87},{},[18453],{"data":18454,"marks":18455,"value":257,"nodeType":82},{},[],{"metadata":18457,"sys":18460,"fields":18465},{"tags":18458,"concepts":18459},[],[],{"space":18461,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18463,"publishedVersion":62,"revision":44,"locale":29},{"sys":18462},{"type":12,"linkType":13,"id":14},{"sys":18464},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18466},{"url":273,"details":18467,"fileName":279,"contentType":280},{"size":275,"image":18468},{"width":277,"height":278},{"sys":18470,"fields":18473},{"id":18471,"createdAt":18472},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":18474,"slug":18475,"articleIntro":18474,"category":18476},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[18477],{"metadata":18478,"sys":18481,"fields":18488},{"tags":18479,"concepts":18480},[],[],{"space":18482,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18484,"publishedVersion":228,"revision":62,"contentType":18486,"locale":29},{"sys":18483},{"type":12,"linkType":13,"id":14},{"sys":18485},{"id":21,"type":12,"linkType":22},{"sys":18487},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18489,"metaTitle":238,"metaDescription":239,"mainTitle":18490,"subtitle":258,"heroImage":18505,"ctaButton":281,"ctaLink":282},[237],{"data":18491,"content":18492,"nodeType":74},{},[18493,18499],{"data":18494,"content":18495,"nodeType":250},{},[18496],{"data":18497,"marks":18498,"value":249,"nodeType":82},{},[],{"data":18500,"content":18501,"nodeType":87},{},[18502],{"data":18503,"marks":18504,"value":257,"nodeType":82},{},[],{"metadata":18506,"sys":18509,"fields":18514},{"tags":18507,"concepts":18508},[],[],{"space":18510,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18512,"publishedVersion":62,"revision":44,"locale":29},{"sys":18511},{"type":12,"linkType":13,"id":14},{"sys":18513},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18515},{"url":273,"details":18516,"fileName":279,"contentType":280},{"size":275,"image":18517},{"width":277,"height":278},{"sys":18519,"fields":18522},{"id":18520,"createdAt":18521},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":18523,"slug":18524,"articleIntro":18523,"category":18525},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[18526],{"metadata":18527,"sys":18530,"fields":18537},{"tags":18528,"concepts":18529},[],[],{"space":18531,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18533,"publishedVersion":228,"revision":62,"contentType":18535,"locale":29},{"sys":18532},{"type":12,"linkType":13,"id":14},{"sys":18534},{"id":21,"type":12,"linkType":22},{"sys":18536},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18538,"metaTitle":238,"metaDescription":239,"mainTitle":18539,"subtitle":258,"heroImage":18554,"ctaButton":281,"ctaLink":282},[237],{"data":18540,"content":18541,"nodeType":74},{},[18542,18548],{"data":18543,"content":18544,"nodeType":250},{},[18545],{"data":18546,"marks":18547,"value":249,"nodeType":82},{},[],{"data":18549,"content":18550,"nodeType":87},{},[18551],{"data":18552,"marks":18553,"value":257,"nodeType":82},{},[],{"metadata":18555,"sys":18558,"fields":18563},{"tags":18556,"concepts":18557},[],[],{"space":18559,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18561,"publishedVersion":62,"revision":44,"locale":29},{"sys":18560},{"type":12,"linkType":13,"id":14},{"sys":18562},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18564},{"url":273,"details":18565,"fileName":279,"contentType":280},{"size":275,"image":18566},{"width":277,"height":278},{"sys":18568,"fields":18571},{"id":18569,"createdAt":18570},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":18572,"slug":18573,"articleIntro":18572,"category":18574},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[18575],{"metadata":18576,"sys":18579,"fields":18586},{"tags":18577,"concepts":18578},[],[],{"space":18580,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18582,"publishedVersion":228,"revision":62,"contentType":18584,"locale":29},{"sys":18581},{"type":12,"linkType":13,"id":14},{"sys":18583},{"id":21,"type":12,"linkType":22},{"sys":18585},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18587,"metaTitle":238,"metaDescription":239,"mainTitle":18588,"subtitle":258,"heroImage":18603,"ctaButton":281,"ctaLink":282},[237],{"data":18589,"content":18590,"nodeType":74},{},[18591,18597],{"data":18592,"content":18593,"nodeType":250},{},[18594],{"data":18595,"marks":18596,"value":249,"nodeType":82},{},[],{"data":18598,"content":18599,"nodeType":87},{},[18600],{"data":18601,"marks":18602,"value":257,"nodeType":82},{},[],{"metadata":18604,"sys":18607,"fields":18612},{"tags":18605,"concepts":18606},[],[],{"space":18608,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18610,"publishedVersion":62,"revision":44,"locale":29},{"sys":18609},{"type":12,"linkType":13,"id":14},{"sys":18611},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18613},{"url":273,"details":18614,"fileName":279,"contentType":280},{"size":275,"image":18615},{"width":277,"height":278},{"sys":18617,"fields":18620},{"id":18618,"createdAt":18619},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":18621,"slug":18622,"articleIntro":18621,"category":18623},"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",[18624],{"metadata":18625,"sys":18628,"fields":18635},{"tags":18626,"concepts":18627},[],[],{"space":18629,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18631,"publishedVersion":228,"revision":62,"contentType":18633,"locale":29},{"sys":18630},{"type":12,"linkType":13,"id":14},{"sys":18632},{"id":21,"type":12,"linkType":22},{"sys":18634},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18636,"metaTitle":238,"metaDescription":239,"mainTitle":18637,"subtitle":258,"heroImage":18652,"ctaButton":281,"ctaLink":282},[237],{"data":18638,"content":18639,"nodeType":74},{},[18640,18646],{"data":18641,"content":18642,"nodeType":250},{},[18643],{"data":18644,"marks":18645,"value":249,"nodeType":82},{},[],{"data":18647,"content":18648,"nodeType":87},{},[18649],{"data":18650,"marks":18651,"value":257,"nodeType":82},{},[],{"metadata":18653,"sys":18656,"fields":18661},{"tags":18654,"concepts":18655},[],[],{"space":18657,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18659,"publishedVersion":62,"revision":44,"locale":29},{"sys":18658},{"type":12,"linkType":13,"id":14},{"sys":18660},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18662},{"url":273,"details":18663,"fileName":279,"contentType":280},{"size":275,"image":18664},{"width":277,"height":278},{"sys":18666,"fields":18669},{"id":18667,"createdAt":18668},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":18670,"slug":18671,"articleIntro":18670,"category":18672},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[18673],{"metadata":18674,"sys":18677,"fields":18684},{"tags":18675,"concepts":18676},[],[],{"space":18678,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18680,"publishedVersion":228,"revision":62,"contentType":18682,"locale":29},{"sys":18679},{"type":12,"linkType":13,"id":14},{"sys":18681},{"id":21,"type":12,"linkType":22},{"sys":18683},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18685,"metaTitle":238,"metaDescription":239,"mainTitle":18686,"subtitle":258,"heroImage":18701,"ctaButton":281,"ctaLink":282},[237],{"data":18687,"content":18688,"nodeType":74},{},[18689,18695],{"data":18690,"content":18691,"nodeType":250},{},[18692],{"data":18693,"marks":18694,"value":249,"nodeType":82},{},[],{"data":18696,"content":18697,"nodeType":87},{},[18698],{"data":18699,"marks":18700,"value":257,"nodeType":82},{},[],{"metadata":18702,"sys":18705,"fields":18710},{"tags":18703,"concepts":18704},[],[],{"space":18706,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18708,"publishedVersion":62,"revision":44,"locale":29},{"sys":18707},{"type":12,"linkType":13,"id":14},{"sys":18709},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18711},{"url":273,"details":18712,"fileName":279,"contentType":280},{"size":275,"image":18713},{"width":277,"height":278},{"sys":18715,"fields":18718},{"id":18716,"createdAt":18717},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":18719,"slug":18720,"articleIntro":-1,"category":18721},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[18722],{"metadata":18723,"sys":18726,"fields":18733},{"tags":18724,"concepts":18725},[],[],{"space":18727,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18729,"publishedVersion":228,"revision":62,"contentType":18731,"locale":29},{"sys":18728},{"type":12,"linkType":13,"id":14},{"sys":18730},{"id":21,"type":12,"linkType":22},{"sys":18732},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18734,"metaTitle":238,"metaDescription":239,"mainTitle":18735,"subtitle":258,"heroImage":18750,"ctaButton":281,"ctaLink":282},[237],{"data":18736,"content":18737,"nodeType":74},{},[18738,18744],{"data":18739,"content":18740,"nodeType":250},{},[18741],{"data":18742,"marks":18743,"value":249,"nodeType":82},{},[],{"data":18745,"content":18746,"nodeType":87},{},[18747],{"data":18748,"marks":18749,"value":257,"nodeType":82},{},[],{"metadata":18751,"sys":18754,"fields":18759},{"tags":18752,"concepts":18753},[],[],{"space":18755,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18757,"publishedVersion":62,"revision":44,"locale":29},{"sys":18756},{"type":12,"linkType":13,"id":14},{"sys":18758},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18760},{"url":273,"details":18761,"fileName":279,"contentType":280},{"size":275,"image":18762},{"width":277,"height":278},{"sys":18764,"fields":18767},{"id":18765,"createdAt":18766},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":18768,"slug":18769,"articleIntro":18768,"category":18770},"2611 - Actions","compte-2611-actions",[18771],{"metadata":18772,"sys":18775,"fields":18782},{"tags":18773,"concepts":18774},[],[],{"space":18776,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18778,"publishedVersion":228,"revision":62,"contentType":18780,"locale":29},{"sys":18777},{"type":12,"linkType":13,"id":14},{"sys":18779},{"id":21,"type":12,"linkType":22},{"sys":18781},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18783,"metaTitle":238,"metaDescription":239,"mainTitle":18784,"subtitle":258,"heroImage":18799,"ctaButton":281,"ctaLink":282},[237],{"data":18785,"content":18786,"nodeType":74},{},[18787,18793],{"data":18788,"content":18789,"nodeType":250},{},[18790],{"data":18791,"marks":18792,"value":249,"nodeType":82},{},[],{"data":18794,"content":18795,"nodeType":87},{},[18796],{"data":18797,"marks":18798,"value":257,"nodeType":82},{},[],{"metadata":18800,"sys":18803,"fields":18808},{"tags":18801,"concepts":18802},[],[],{"space":18804,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18806,"publishedVersion":62,"revision":44,"locale":29},{"sys":18805},{"type":12,"linkType":13,"id":14},{"sys":18807},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18809},{"url":273,"details":18810,"fileName":279,"contentType":280},{"size":275,"image":18811},{"width":277,"height":278},{"sys":18813,"fields":18816},{"id":18814,"createdAt":18815},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":18817,"slug":18818,"articleIntro":18817,"category":18819},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[18820],{"metadata":18821,"sys":18824,"fields":18831},{"tags":18822,"concepts":18823},[],[],{"space":18825,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18827,"publishedVersion":228,"revision":62,"contentType":18829,"locale":29},{"sys":18826},{"type":12,"linkType":13,"id":14},{"sys":18828},{"id":21,"type":12,"linkType":22},{"sys":18830},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18832,"metaTitle":238,"metaDescription":239,"mainTitle":18833,"subtitle":258,"heroImage":18848,"ctaButton":281,"ctaLink":282},[237],{"data":18834,"content":18835,"nodeType":74},{},[18836,18842],{"data":18837,"content":18838,"nodeType":250},{},[18839],{"data":18840,"marks":18841,"value":249,"nodeType":82},{},[],{"data":18843,"content":18844,"nodeType":87},{},[18845],{"data":18846,"marks":18847,"value":257,"nodeType":82},{},[],{"metadata":18849,"sys":18852,"fields":18857},{"tags":18850,"concepts":18851},[],[],{"space":18853,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18855,"publishedVersion":62,"revision":44,"locale":29},{"sys":18854},{"type":12,"linkType":13,"id":14},{"sys":18856},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18858},{"url":273,"details":18859,"fileName":279,"contentType":280},{"size":275,"image":18860},{"width":277,"height":278},{"sys":18862,"fields":18865},{"id":18863,"createdAt":18864},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":18866,"slug":18867,"articleIntro":18866,"category":18868},"68174 - Créances","compte-68174-creances",[18869],{"metadata":18870,"sys":18873,"fields":18880},{"tags":18871,"concepts":18872},[],[],{"space":18874,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18876,"publishedVersion":228,"revision":62,"contentType":18878,"locale":29},{"sys":18875},{"type":12,"linkType":13,"id":14},{"sys":18877},{"id":21,"type":12,"linkType":22},{"sys":18879},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18881,"metaTitle":238,"metaDescription":239,"mainTitle":18882,"subtitle":258,"heroImage":18897,"ctaButton":281,"ctaLink":282},[237],{"data":18883,"content":18884,"nodeType":74},{},[18885,18891],{"data":18886,"content":18887,"nodeType":250},{},[18888],{"data":18889,"marks":18890,"value":249,"nodeType":82},{},[],{"data":18892,"content":18893,"nodeType":87},{},[18894],{"data":18895,"marks":18896,"value":257,"nodeType":82},{},[],{"metadata":18898,"sys":18901,"fields":18906},{"tags":18899,"concepts":18900},[],[],{"space":18902,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18904,"publishedVersion":62,"revision":44,"locale":29},{"sys":18903},{"type":12,"linkType":13,"id":14},{"sys":18905},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18907},{"url":273,"details":18908,"fileName":279,"contentType":280},{"size":275,"image":18909},{"width":277,"height":278},{"sys":18911,"fields":18914},{"id":18912,"createdAt":18913},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":18915,"slug":18916,"articleIntro":18915,"category":18917},"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",[18918],{"metadata":18919,"sys":18922,"fields":18929},{"tags":18920,"concepts":18921},[],[],{"space":18923,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18925,"publishedVersion":228,"revision":62,"contentType":18927,"locale":29},{"sys":18924},{"type":12,"linkType":13,"id":14},{"sys":18926},{"id":21,"type":12,"linkType":22},{"sys":18928},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18930,"metaTitle":238,"metaDescription":239,"mainTitle":18931,"subtitle":258,"heroImage":18946,"ctaButton":281,"ctaLink":282},[237],{"data":18932,"content":18933,"nodeType":74},{},[18934,18940],{"data":18935,"content":18936,"nodeType":250},{},[18937],{"data":18938,"marks":18939,"value":249,"nodeType":82},{},[],{"data":18941,"content":18942,"nodeType":87},{},[18943],{"data":18944,"marks":18945,"value":257,"nodeType":82},{},[],{"metadata":18947,"sys":18950,"fields":18955},{"tags":18948,"concepts":18949},[],[],{"space":18951,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18953,"publishedVersion":62,"revision":44,"locale":29},{"sys":18952},{"type":12,"linkType":13,"id":14},{"sys":18954},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18956},{"url":273,"details":18957,"fileName":279,"contentType":280},{"size":275,"image":18958},{"width":277,"height":278},{"sys":18960,"fields":18963},{"id":18961,"createdAt":18962},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":18964,"slug":18965,"articleIntro":-1,"category":18966},"Compte 6226 - Honoraires","compte-6226-honoraires",[18967],{"metadata":18968,"sys":18971,"fields":18978},{"tags":18969,"concepts":18970},[],[],{"space":18972,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18974,"publishedVersion":228,"revision":62,"contentType":18976,"locale":29},{"sys":18973},{"type":12,"linkType":13,"id":14},{"sys":18975},{"id":21,"type":12,"linkType":22},{"sys":18977},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18979,"metaTitle":238,"metaDescription":239,"mainTitle":18980,"subtitle":258,"heroImage":18995,"ctaButton":281,"ctaLink":282},[237],{"data":18981,"content":18982,"nodeType":74},{},[18983,18989],{"data":18984,"content":18985,"nodeType":250},{},[18986],{"data":18987,"marks":18988,"value":249,"nodeType":82},{},[],{"data":18990,"content":18991,"nodeType":87},{},[18992],{"data":18993,"marks":18994,"value":257,"nodeType":82},{},[],{"metadata":18996,"sys":18999,"fields":19004},{"tags":18997,"concepts":18998},[],[],{"space":19000,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19002,"publishedVersion":62,"revision":44,"locale":29},{"sys":19001},{"type":12,"linkType":13,"id":14},{"sys":19003},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19005},{"url":273,"details":19006,"fileName":279,"contentType":280},{"size":275,"image":19007},{"width":277,"height":278},{"sys":19009,"fields":19012},{"id":19010,"createdAt":19011},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":19013,"slug":19014,"articleIntro":19013,"category":19015},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[19016],{"metadata":19017,"sys":19020,"fields":19027},{"tags":19018,"concepts":19019},[],[],{"space":19021,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19023,"publishedVersion":228,"revision":62,"contentType":19025,"locale":29},{"sys":19022},{"type":12,"linkType":13,"id":14},{"sys":19024},{"id":21,"type":12,"linkType":22},{"sys":19026},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19028,"metaTitle":238,"metaDescription":239,"mainTitle":19029,"subtitle":258,"heroImage":19044,"ctaButton":281,"ctaLink":282},[237],{"data":19030,"content":19031,"nodeType":74},{},[19032,19038],{"data":19033,"content":19034,"nodeType":250},{},[19035],{"data":19036,"marks":19037,"value":249,"nodeType":82},{},[],{"data":19039,"content":19040,"nodeType":87},{},[19041],{"data":19042,"marks":19043,"value":257,"nodeType":82},{},[],{"metadata":19045,"sys":19048,"fields":19053},{"tags":19046,"concepts":19047},[],[],{"space":19049,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19051,"publishedVersion":62,"revision":44,"locale":29},{"sys":19050},{"type":12,"linkType":13,"id":14},{"sys":19052},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19054},{"url":273,"details":19055,"fileName":279,"contentType":280},{"size":275,"image":19056},{"width":277,"height":278},{"sys":19058,"fields":19061},{"id":19059,"createdAt":19060},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":19062,"slug":19063,"articleIntro":19062,"category":19064},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[19065],{"metadata":19066,"sys":19069,"fields":19076},{"tags":19067,"concepts":19068},[],[],{"space":19070,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19072,"publishedVersion":228,"revision":62,"contentType":19074,"locale":29},{"sys":19071},{"type":12,"linkType":13,"id":14},{"sys":19073},{"id":21,"type":12,"linkType":22},{"sys":19075},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19077,"metaTitle":238,"metaDescription":239,"mainTitle":19078,"subtitle":258,"heroImage":19093,"ctaButton":281,"ctaLink":282},[237],{"data":19079,"content":19080,"nodeType":74},{},[19081,19087],{"data":19082,"content":19083,"nodeType":250},{},[19084],{"data":19085,"marks":19086,"value":249,"nodeType":82},{},[],{"data":19088,"content":19089,"nodeType":87},{},[19090],{"data":19091,"marks":19092,"value":257,"nodeType":82},{},[],{"metadata":19094,"sys":19097,"fields":19102},{"tags":19095,"concepts":19096},[],[],{"space":19098,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19100,"publishedVersion":62,"revision":44,"locale":29},{"sys":19099},{"type":12,"linkType":13,"id":14},{"sys":19101},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19103},{"url":273,"details":19104,"fileName":279,"contentType":280},{"size":275,"image":19105},{"width":277,"height":278},{"sys":19107,"fields":19110},{"id":19108,"createdAt":19109},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":19111,"slug":19112,"articleIntro":19113,"category":19114},"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",[19115],{"metadata":19116,"sys":19119,"fields":19126},{"tags":19117,"concepts":19118},[],[],{"space":19120,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19122,"publishedVersion":228,"revision":62,"contentType":19124,"locale":29},{"sys":19121},{"type":12,"linkType":13,"id":14},{"sys":19123},{"id":21,"type":12,"linkType":22},{"sys":19125},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19127,"metaTitle":238,"metaDescription":239,"mainTitle":19128,"subtitle":258,"heroImage":19143,"ctaButton":281,"ctaLink":282},[237],{"data":19129,"content":19130,"nodeType":74},{},[19131,19137],{"data":19132,"content":19133,"nodeType":250},{},[19134],{"data":19135,"marks":19136,"value":249,"nodeType":82},{},[],{"data":19138,"content":19139,"nodeType":87},{},[19140],{"data":19141,"marks":19142,"value":257,"nodeType":82},{},[],{"metadata":19144,"sys":19147,"fields":19152},{"tags":19145,"concepts":19146},[],[],{"space":19148,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19150,"publishedVersion":62,"revision":44,"locale":29},{"sys":19149},{"type":12,"linkType":13,"id":14},{"sys":19151},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19153},{"url":273,"details":19154,"fileName":279,"contentType":280},{"size":275,"image":19155},{"width":277,"height":278},{"sys":19157,"fields":19160},{"id":19158,"createdAt":19159},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":19161,"slug":19162,"articleIntro":19161,"category":19163},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[19164],{"metadata":19165,"sys":19168,"fields":19175},{"tags":19166,"concepts":19167},[],[],{"space":19169,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19171,"publishedVersion":228,"revision":62,"contentType":19173,"locale":29},{"sys":19170},{"type":12,"linkType":13,"id":14},{"sys":19172},{"id":21,"type":12,"linkType":22},{"sys":19174},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19176,"metaTitle":238,"metaDescription":239,"mainTitle":19177,"subtitle":258,"heroImage":19192,"ctaButton":281,"ctaLink":282},[237],{"data":19178,"content":19179,"nodeType":74},{},[19180,19186],{"data":19181,"content":19182,"nodeType":250},{},[19183],{"data":19184,"marks":19185,"value":249,"nodeType":82},{},[],{"data":19187,"content":19188,"nodeType":87},{},[19189],{"data":19190,"marks":19191,"value":257,"nodeType":82},{},[],{"metadata":19193,"sys":19196,"fields":19201},{"tags":19194,"concepts":19195},[],[],{"space":19197,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19199,"publishedVersion":62,"revision":44,"locale":29},{"sys":19198},{"type":12,"linkType":13,"id":14},{"sys":19200},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19202},{"url":273,"details":19203,"fileName":279,"contentType":280},{"size":275,"image":19204},{"width":277,"height":278},{"sys":19206,"fields":19209},{"id":19207,"createdAt":19208},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":19210,"slug":19211,"articleIntro":19210,"category":19212},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[19213],{"metadata":19214,"sys":19217,"fields":19224},{"tags":19215,"concepts":19216},[],[],{"space":19218,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19220,"publishedVersion":228,"revision":62,"contentType":19222,"locale":29},{"sys":19219},{"type":12,"linkType":13,"id":14},{"sys":19221},{"id":21,"type":12,"linkType":22},{"sys":19223},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19225,"metaTitle":238,"metaDescription":239,"mainTitle":19226,"subtitle":258,"heroImage":19241,"ctaButton":281,"ctaLink":282},[237],{"data":19227,"content":19228,"nodeType":74},{},[19229,19235],{"data":19230,"content":19231,"nodeType":250},{},[19232],{"data":19233,"marks":19234,"value":249,"nodeType":82},{},[],{"data":19236,"content":19237,"nodeType":87},{},[19238],{"data":19239,"marks":19240,"value":257,"nodeType":82},{},[],{"metadata":19242,"sys":19245,"fields":19250},{"tags":19243,"concepts":19244},[],[],{"space":19246,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19248,"publishedVersion":62,"revision":44,"locale":29},{"sys":19247},{"type":12,"linkType":13,"id":14},{"sys":19249},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19251},{"url":273,"details":19252,"fileName":279,"contentType":280},{"size":275,"image":19253},{"width":277,"height":278},{"sys":19255,"fields":19258},{"id":19256,"createdAt":19257},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":19259,"slug":19260,"articleIntro":19259,"category":19261},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[19262],{"metadata":19263,"sys":19266,"fields":19273},{"tags":19264,"concepts":19265},[],[],{"space":19267,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19269,"publishedVersion":228,"revision":62,"contentType":19271,"locale":29},{"sys":19268},{"type":12,"linkType":13,"id":14},{"sys":19270},{"id":21,"type":12,"linkType":22},{"sys":19272},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19274,"metaTitle":238,"metaDescription":239,"mainTitle":19275,"subtitle":258,"heroImage":19290,"ctaButton":281,"ctaLink":282},[237],{"data":19276,"content":19277,"nodeType":74},{},[19278,19284],{"data":19279,"content":19280,"nodeType":250},{},[19281],{"data":19282,"marks":19283,"value":249,"nodeType":82},{},[],{"data":19285,"content":19286,"nodeType":87},{},[19287],{"data":19288,"marks":19289,"value":257,"nodeType":82},{},[],{"metadata":19291,"sys":19294,"fields":19299},{"tags":19292,"concepts":19293},[],[],{"space":19295,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19297,"publishedVersion":62,"revision":44,"locale":29},{"sys":19296},{"type":12,"linkType":13,"id":14},{"sys":19298},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19300},{"url":273,"details":19301,"fileName":279,"contentType":280},{"size":275,"image":19302},{"width":277,"height":278},{"sys":19304,"fields":19307},{"id":19305,"createdAt":19306},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":19308,"slug":19309,"articleIntro":19308,"category":19310},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[19311],{"metadata":19312,"sys":19315,"fields":19322},{"tags":19313,"concepts":19314},[],[],{"space":19316,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19318,"publishedVersion":228,"revision":62,"contentType":19320,"locale":29},{"sys":19317},{"type":12,"linkType":13,"id":14},{"sys":19319},{"id":21,"type":12,"linkType":22},{"sys":19321},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19323,"metaTitle":238,"metaDescription":239,"mainTitle":19324,"subtitle":258,"heroImage":19339,"ctaButton":281,"ctaLink":282},[237],{"data":19325,"content":19326,"nodeType":74},{},[19327,19333],{"data":19328,"content":19329,"nodeType":250},{},[19330],{"data":19331,"marks":19332,"value":249,"nodeType":82},{},[],{"data":19334,"content":19335,"nodeType":87},{},[19336],{"data":19337,"marks":19338,"value":257,"nodeType":82},{},[],{"metadata":19340,"sys":19343,"fields":19348},{"tags":19341,"concepts":19342},[],[],{"space":19344,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19346,"publishedVersion":62,"revision":44,"locale":29},{"sys":19345},{"type":12,"linkType":13,"id":14},{"sys":19347},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19349},{"url":273,"details":19350,"fileName":279,"contentType":280},{"size":275,"image":19351},{"width":277,"height":278},{"sys":19353,"fields":19356},{"id":19354,"createdAt":19355},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":19357,"slug":19358,"articleIntro":-1,"category":19359},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[19360],{"metadata":19361,"sys":19364,"fields":19371},{"tags":19362,"concepts":19363},[],[],{"space":19365,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19367,"publishedVersion":228,"revision":62,"contentType":19369,"locale":29},{"sys":19366},{"type":12,"linkType":13,"id":14},{"sys":19368},{"id":21,"type":12,"linkType":22},{"sys":19370},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19372,"metaTitle":238,"metaDescription":239,"mainTitle":19373,"subtitle":258,"heroImage":19388,"ctaButton":281,"ctaLink":282},[237],{"data":19374,"content":19375,"nodeType":74},{},[19376,19382],{"data":19377,"content":19378,"nodeType":250},{},[19379],{"data":19380,"marks":19381,"value":249,"nodeType":82},{},[],{"data":19383,"content":19384,"nodeType":87},{},[19385],{"data":19386,"marks":19387,"value":257,"nodeType":82},{},[],{"metadata":19389,"sys":19392,"fields":19397},{"tags":19390,"concepts":19391},[],[],{"space":19393,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19395,"publishedVersion":62,"revision":44,"locale":29},{"sys":19394},{"type":12,"linkType":13,"id":14},{"sys":19396},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19398},{"url":273,"details":19399,"fileName":279,"contentType":280},{"size":275,"image":19400},{"width":277,"height":278},{"sys":19402,"fields":19405},{"id":19403,"createdAt":19404},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":19406,"slug":19407,"articleIntro":-1,"category":19408},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[19409],{"metadata":19410,"sys":19413,"fields":19420},{"tags":19411,"concepts":19412},[],[],{"space":19414,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19416,"publishedVersion":228,"revision":62,"contentType":19418,"locale":29},{"sys":19415},{"type":12,"linkType":13,"id":14},{"sys":19417},{"id":21,"type":12,"linkType":22},{"sys":19419},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19421,"metaTitle":238,"metaDescription":239,"mainTitle":19422,"subtitle":258,"heroImage":19437,"ctaButton":281,"ctaLink":282},[237],{"data":19423,"content":19424,"nodeType":74},{},[19425,19431],{"data":19426,"content":19427,"nodeType":250},{},[19428],{"data":19429,"marks":19430,"value":249,"nodeType":82},{},[],{"data":19432,"content":19433,"nodeType":87},{},[19434],{"data":19435,"marks":19436,"value":257,"nodeType":82},{},[],{"metadata":19438,"sys":19441,"fields":19446},{"tags":19439,"concepts":19440},[],[],{"space":19442,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19444,"publishedVersion":62,"revision":44,"locale":29},{"sys":19443},{"type":12,"linkType":13,"id":14},{"sys":19445},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19447},{"url":273,"details":19448,"fileName":279,"contentType":280},{"size":275,"image":19449},{"width":277,"height":278},{"sys":19451,"fields":19454},{"id":19452,"createdAt":19453},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":19455,"slug":19456,"articleIntro":19455,"category":19457},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[19458],{"metadata":19459,"sys":19462,"fields":19469},{"tags":19460,"concepts":19461},[],[],{"space":19463,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19465,"publishedVersion":228,"revision":62,"contentType":19467,"locale":29},{"sys":19464},{"type":12,"linkType":13,"id":14},{"sys":19466},{"id":21,"type":12,"linkType":22},{"sys":19468},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19470,"metaTitle":238,"metaDescription":239,"mainTitle":19471,"subtitle":258,"heroImage":19486,"ctaButton":281,"ctaLink":282},[237],{"data":19472,"content":19473,"nodeType":74},{},[19474,19480],{"data":19475,"content":19476,"nodeType":250},{},[19477],{"data":19478,"marks":19479,"value":249,"nodeType":82},{},[],{"data":19481,"content":19482,"nodeType":87},{},[19483],{"data":19484,"marks":19485,"value":257,"nodeType":82},{},[],{"metadata":19487,"sys":19490,"fields":19495},{"tags":19488,"concepts":19489},[],[],{"space":19491,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19493,"publishedVersion":62,"revision":44,"locale":29},{"sys":19492},{"type":12,"linkType":13,"id":14},{"sys":19494},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19496},{"url":273,"details":19497,"fileName":279,"contentType":280},{"size":275,"image":19498},{"width":277,"height":278},{"sys":19500,"fields":19503},{"id":19501,"createdAt":19502},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":19504,"slug":19505,"articleIntro":-1,"category":19506},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[19507],{"metadata":19508,"sys":19511,"fields":19518},{"tags":19509,"concepts":19510},[],[],{"space":19512,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19514,"publishedVersion":228,"revision":62,"contentType":19516,"locale":29},{"sys":19513},{"type":12,"linkType":13,"id":14},{"sys":19515},{"id":21,"type":12,"linkType":22},{"sys":19517},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19519,"metaTitle":238,"metaDescription":239,"mainTitle":19520,"subtitle":258,"heroImage":19535,"ctaButton":281,"ctaLink":282},[237],{"data":19521,"content":19522,"nodeType":74},{},[19523,19529],{"data":19524,"content":19525,"nodeType":250},{},[19526],{"data":19527,"marks":19528,"value":249,"nodeType":82},{},[],{"data":19530,"content":19531,"nodeType":87},{},[19532],{"data":19533,"marks":19534,"value":257,"nodeType":82},{},[],{"metadata":19536,"sys":19539,"fields":19544},{"tags":19537,"concepts":19538},[],[],{"space":19540,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19542,"publishedVersion":62,"revision":44,"locale":29},{"sys":19541},{"type":12,"linkType":13,"id":14},{"sys":19543},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19545},{"url":273,"details":19546,"fileName":279,"contentType":280},{"size":275,"image":19547},{"width":277,"height":278},{"sys":19549,"fields":19552},{"id":19550,"createdAt":19551},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":19553,"slug":19554,"articleIntro":19553,"category":19555},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[19556],{"metadata":19557,"sys":19560,"fields":19567},{"tags":19558,"concepts":19559},[],[],{"space":19561,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19563,"publishedVersion":228,"revision":62,"contentType":19565,"locale":29},{"sys":19562},{"type":12,"linkType":13,"id":14},{"sys":19564},{"id":21,"type":12,"linkType":22},{"sys":19566},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19568,"metaTitle":238,"metaDescription":239,"mainTitle":19569,"subtitle":258,"heroImage":19584,"ctaButton":281,"ctaLink":282},[237],{"data":19570,"content":19571,"nodeType":74},{},[19572,19578],{"data":19573,"content":19574,"nodeType":250},{},[19575],{"data":19576,"marks":19577,"value":249,"nodeType":82},{},[],{"data":19579,"content":19580,"nodeType":87},{},[19581],{"data":19582,"marks":19583,"value":257,"nodeType":82},{},[],{"metadata":19585,"sys":19588,"fields":19593},{"tags":19586,"concepts":19587},[],[],{"space":19589,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19591,"publishedVersion":62,"revision":44,"locale":29},{"sys":19590},{"type":12,"linkType":13,"id":14},{"sys":19592},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19594},{"url":273,"details":19595,"fileName":279,"contentType":280},{"size":275,"image":19596},{"width":277,"height":278},{"sys":19598,"fields":19601},{"id":19599,"createdAt":19600},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":19602,"slug":19603,"articleIntro":19602,"category":19604},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[19605],{"metadata":19606,"sys":19609,"fields":19616},{"tags":19607,"concepts":19608},[],[],{"space":19610,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19612,"publishedVersion":228,"revision":62,"contentType":19614,"locale":29},{"sys":19611},{"type":12,"linkType":13,"id":14},{"sys":19613},{"id":21,"type":12,"linkType":22},{"sys":19615},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19617,"metaTitle":238,"metaDescription":239,"mainTitle":19618,"subtitle":258,"heroImage":19633,"ctaButton":281,"ctaLink":282},[237],{"data":19619,"content":19620,"nodeType":74},{},[19621,19627],{"data":19622,"content":19623,"nodeType":250},{},[19624],{"data":19625,"marks":19626,"value":249,"nodeType":82},{},[],{"data":19628,"content":19629,"nodeType":87},{},[19630],{"data":19631,"marks":19632,"value":257,"nodeType":82},{},[],{"metadata":19634,"sys":19637,"fields":19642},{"tags":19635,"concepts":19636},[],[],{"space":19638,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19640,"publishedVersion":62,"revision":44,"locale":29},{"sys":19639},{"type":12,"linkType":13,"id":14},{"sys":19641},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19643},{"url":273,"details":19644,"fileName":279,"contentType":280},{"size":275,"image":19645},{"width":277,"height":278},{"sys":19647,"fields":19650},{"id":19648,"createdAt":19649},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":19651,"slug":19652,"articleIntro":19651,"category":19653},"331 - Produits en cours","compte-331-produits-en-cours",[19654],{"metadata":19655,"sys":19658,"fields":19665},{"tags":19656,"concepts":19657},[],[],{"space":19659,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19661,"publishedVersion":228,"revision":62,"contentType":19663,"locale":29},{"sys":19660},{"type":12,"linkType":13,"id":14},{"sys":19662},{"id":21,"type":12,"linkType":22},{"sys":19664},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19666,"metaTitle":238,"metaDescription":239,"mainTitle":19667,"subtitle":258,"heroImage":19682,"ctaButton":281,"ctaLink":282},[237],{"data":19668,"content":19669,"nodeType":74},{},[19670,19676],{"data":19671,"content":19672,"nodeType":250},{},[19673],{"data":19674,"marks":19675,"value":249,"nodeType":82},{},[],{"data":19677,"content":19678,"nodeType":87},{},[19679],{"data":19680,"marks":19681,"value":257,"nodeType":82},{},[],{"metadata":19683,"sys":19686,"fields":19691},{"tags":19684,"concepts":19685},[],[],{"space":19687,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19689,"publishedVersion":62,"revision":44,"locale":29},{"sys":19688},{"type":12,"linkType":13,"id":14},{"sys":19690},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19692},{"url":273,"details":19693,"fileName":279,"contentType":280},{"size":275,"image":19694},{"width":277,"height":278},{"sys":19696,"fields":19699},{"id":19697,"createdAt":19698},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":19700,"slug":19701,"articleIntro":19700,"category":19702},"206 - Droit au bail","compte-206-droit-au-bail",[19703],{"metadata":19704,"sys":19707,"fields":19714},{"tags":19705,"concepts":19706},[],[],{"space":19708,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19710,"publishedVersion":228,"revision":62,"contentType":19712,"locale":29},{"sys":19709},{"type":12,"linkType":13,"id":14},{"sys":19711},{"id":21,"type":12,"linkType":22},{"sys":19713},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19715,"metaTitle":238,"metaDescription":239,"mainTitle":19716,"subtitle":258,"heroImage":19731,"ctaButton":281,"ctaLink":282},[237],{"data":19717,"content":19718,"nodeType":74},{},[19719,19725],{"data":19720,"content":19721,"nodeType":250},{},[19722],{"data":19723,"marks":19724,"value":249,"nodeType":82},{},[],{"data":19726,"content":19727,"nodeType":87},{},[19728],{"data":19729,"marks":19730,"value":257,"nodeType":82},{},[],{"metadata":19732,"sys":19735,"fields":19740},{"tags":19733,"concepts":19734},[],[],{"space":19736,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19738,"publishedVersion":62,"revision":44,"locale":29},{"sys":19737},{"type":12,"linkType":13,"id":14},{"sys":19739},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19741},{"url":273,"details":19742,"fileName":279,"contentType":280},{"size":275,"image":19743},{"width":277,"height":278},{"sys":19745,"fields":19748},{"id":19746,"createdAt":19747},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":19749,"slug":19750,"articleIntro":19749,"category":19751},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[19752],{"metadata":19753,"sys":19756,"fields":19763},{"tags":19754,"concepts":19755},[],[],{"space":19757,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19759,"publishedVersion":228,"revision":62,"contentType":19761,"locale":29},{"sys":19758},{"type":12,"linkType":13,"id":14},{"sys":19760},{"id":21,"type":12,"linkType":22},{"sys":19762},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19764,"metaTitle":238,"metaDescription":239,"mainTitle":19765,"subtitle":258,"heroImage":19780,"ctaButton":281,"ctaLink":282},[237],{"data":19766,"content":19767,"nodeType":74},{},[19768,19774],{"data":19769,"content":19770,"nodeType":250},{},[19771],{"data":19772,"marks":19773,"value":249,"nodeType":82},{},[],{"data":19775,"content":19776,"nodeType":87},{},[19777],{"data":19778,"marks":19779,"value":257,"nodeType":82},{},[],{"metadata":19781,"sys":19784,"fields":19789},{"tags":19782,"concepts":19783},[],[],{"space":19785,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19787,"publishedVersion":62,"revision":44,"locale":29},{"sys":19786},{"type":12,"linkType":13,"id":14},{"sys":19788},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19790},{"url":273,"details":19791,"fileName":279,"contentType":280},{"size":275,"image":19792},{"width":277,"height":278},{"sys":19794,"fields":19797},{"id":19795,"createdAt":19796},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":19798,"slug":19799,"articleIntro":-1,"category":19800},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[19801],{"metadata":19802,"sys":19805,"fields":19812},{"tags":19803,"concepts":19804},[],[],{"space":19806,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19808,"publishedVersion":228,"revision":62,"contentType":19810,"locale":29},{"sys":19807},{"type":12,"linkType":13,"id":14},{"sys":19809},{"id":21,"type":12,"linkType":22},{"sys":19811},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19813,"metaTitle":238,"metaDescription":239,"mainTitle":19814,"subtitle":258,"heroImage":19829,"ctaButton":281,"ctaLink":282},[237],{"data":19815,"content":19816,"nodeType":74},{},[19817,19823],{"data":19818,"content":19819,"nodeType":250},{},[19820],{"data":19821,"marks":19822,"value":249,"nodeType":82},{},[],{"data":19824,"content":19825,"nodeType":87},{},[19826],{"data":19827,"marks":19828,"value":257,"nodeType":82},{},[],{"metadata":19830,"sys":19833,"fields":19838},{"tags":19831,"concepts":19832},[],[],{"space":19834,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19836,"publishedVersion":62,"revision":44,"locale":29},{"sys":19835},{"type":12,"linkType":13,"id":14},{"sys":19837},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19839},{"url":273,"details":19840,"fileName":279,"contentType":280},{"size":275,"image":19841},{"width":277,"height":278},{"sys":19843,"fields":19846},{"id":19844,"createdAt":19845},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":19847,"slug":19848,"articleIntro":19847,"category":19849},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[19850],{"metadata":19851,"sys":19854,"fields":19861},{"tags":19852,"concepts":19853},[],[],{"space":19855,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19857,"publishedVersion":228,"revision":62,"contentType":19859,"locale":29},{"sys":19856},{"type":12,"linkType":13,"id":14},{"sys":19858},{"id":21,"type":12,"linkType":22},{"sys":19860},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19862,"metaTitle":238,"metaDescription":239,"mainTitle":19863,"subtitle":258,"heroImage":19878,"ctaButton":281,"ctaLink":282},[237],{"data":19864,"content":19865,"nodeType":74},{},[19866,19872],{"data":19867,"content":19868,"nodeType":250},{},[19869],{"data":19870,"marks":19871,"value":249,"nodeType":82},{},[],{"data":19873,"content":19874,"nodeType":87},{},[19875],{"data":19876,"marks":19877,"value":257,"nodeType":82},{},[],{"metadata":19879,"sys":19882,"fields":19887},{"tags":19880,"concepts":19881},[],[],{"space":19883,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19885,"publishedVersion":62,"revision":44,"locale":29},{"sys":19884},{"type":12,"linkType":13,"id":14},{"sys":19886},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19888},{"url":273,"details":19889,"fileName":279,"contentType":280},{"size":275,"image":19890},{"width":277,"height":278},{"sys":19892,"fields":19895},{"id":19893,"createdAt":19894},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":19896,"slug":19897,"articleIntro":19896,"category":19898},"Compte 508 - Obligations","compte-508-obligations",[19899],{"metadata":19900,"sys":19903,"fields":19910},{"tags":19901,"concepts":19902},[],[],{"space":19904,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19906,"publishedVersion":228,"revision":62,"contentType":19908,"locale":29},{"sys":19905},{"type":12,"linkType":13,"id":14},{"sys":19907},{"id":21,"type":12,"linkType":22},{"sys":19909},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19911,"metaTitle":238,"metaDescription":239,"mainTitle":19912,"subtitle":258,"heroImage":19927,"ctaButton":281,"ctaLink":282},[237],{"data":19913,"content":19914,"nodeType":74},{},[19915,19921],{"data":19916,"content":19917,"nodeType":250},{},[19918],{"data":19919,"marks":19920,"value":249,"nodeType":82},{},[],{"data":19922,"content":19923,"nodeType":87},{},[19924],{"data":19925,"marks":19926,"value":257,"nodeType":82},{},[],{"metadata":19928,"sys":19931,"fields":19936},{"tags":19929,"concepts":19930},[],[],{"space":19932,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19934,"publishedVersion":62,"revision":44,"locale":29},{"sys":19933},{"type":12,"linkType":13,"id":14},{"sys":19935},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19937},{"url":273,"details":19938,"fileName":279,"contentType":280},{"size":275,"image":19939},{"width":277,"height":278},{"sys":19941,"fields":19944},{"id":19942,"createdAt":19943},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":19945,"slug":19946,"articleIntro":19945,"category":19947},"698 - Intégration fiscale","compte-698-integration-fiscale",[19948],{"metadata":19949,"sys":19952,"fields":19959},{"tags":19950,"concepts":19951},[],[],{"space":19953,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19955,"publishedVersion":228,"revision":62,"contentType":19957,"locale":29},{"sys":19954},{"type":12,"linkType":13,"id":14},{"sys":19956},{"id":21,"type":12,"linkType":22},{"sys":19958},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19960,"metaTitle":238,"metaDescription":239,"mainTitle":19961,"subtitle":258,"heroImage":19976,"ctaButton":281,"ctaLink":282},[237],{"data":19962,"content":19963,"nodeType":74},{},[19964,19970],{"data":19965,"content":19966,"nodeType":250},{},[19967],{"data":19968,"marks":19969,"value":249,"nodeType":82},{},[],{"data":19971,"content":19972,"nodeType":87},{},[19973],{"data":19974,"marks":19975,"value":257,"nodeType":82},{},[],{"metadata":19977,"sys":19980,"fields":19985},{"tags":19978,"concepts":19979},[],[],{"space":19981,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19983,"publishedVersion":62,"revision":44,"locale":29},{"sys":19982},{"type":12,"linkType":13,"id":14},{"sys":19984},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19986},{"url":273,"details":19987,"fileName":279,"contentType":280},{"size":275,"image":19988},{"width":277,"height":278},{"sys":19990,"fields":19993},{"id":19991,"createdAt":19992},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":19994,"slug":19995,"articleIntro":-1,"category":19996},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[19997],{"metadata":19998,"sys":20001,"fields":20008},{"tags":19999,"concepts":20000},[],[],{"space":20002,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20004,"publishedVersion":228,"revision":62,"contentType":20006,"locale":29},{"sys":20003},{"type":12,"linkType":13,"id":14},{"sys":20005},{"id":21,"type":12,"linkType":22},{"sys":20007},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20009,"metaTitle":238,"metaDescription":239,"mainTitle":20010,"subtitle":258,"heroImage":20025,"ctaButton":281,"ctaLink":282},[237],{"data":20011,"content":20012,"nodeType":74},{},[20013,20019],{"data":20014,"content":20015,"nodeType":250},{},[20016],{"data":20017,"marks":20018,"value":249,"nodeType":82},{},[],{"data":20020,"content":20021,"nodeType":87},{},[20022],{"data":20023,"marks":20024,"value":257,"nodeType":82},{},[],{"metadata":20026,"sys":20029,"fields":20034},{"tags":20027,"concepts":20028},[],[],{"space":20030,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20032,"publishedVersion":62,"revision":44,"locale":29},{"sys":20031},{"type":12,"linkType":13,"id":14},{"sys":20033},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20035},{"url":273,"details":20036,"fileName":279,"contentType":280},{"size":275,"image":20037},{"width":277,"height":278},{"sys":20039,"fields":20042},{"id":20040,"createdAt":20041},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":20043,"slug":20044,"articleIntro":20043,"category":20045},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[20046],{"metadata":20047,"sys":20050,"fields":20057},{"tags":20048,"concepts":20049},[],[],{"space":20051,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20053,"publishedVersion":228,"revision":62,"contentType":20055,"locale":29},{"sys":20052},{"type":12,"linkType":13,"id":14},{"sys":20054},{"id":21,"type":12,"linkType":22},{"sys":20056},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20058,"metaTitle":238,"metaDescription":239,"mainTitle":20059,"subtitle":258,"heroImage":20074,"ctaButton":281,"ctaLink":282},[237],{"data":20060,"content":20061,"nodeType":74},{},[20062,20068],{"data":20063,"content":20064,"nodeType":250},{},[20065],{"data":20066,"marks":20067,"value":249,"nodeType":82},{},[],{"data":20069,"content":20070,"nodeType":87},{},[20071],{"data":20072,"marks":20073,"value":257,"nodeType":82},{},[],{"metadata":20075,"sys":20078,"fields":20083},{"tags":20076,"concepts":20077},[],[],{"space":20079,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20081,"publishedVersion":62,"revision":44,"locale":29},{"sys":20080},{"type":12,"linkType":13,"id":14},{"sys":20082},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20084},{"url":273,"details":20085,"fileName":279,"contentType":280},{"size":275,"image":20086},{"width":277,"height":278},{"sys":20088,"fields":20091},{"id":20089,"createdAt":20090},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":20092,"slug":20093,"articleIntro":20092,"category":20094},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[20095],{"metadata":20096,"sys":20099,"fields":20106},{"tags":20097,"concepts":20098},[],[],{"space":20100,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20102,"publishedVersion":228,"revision":62,"contentType":20104,"locale":29},{"sys":20101},{"type":12,"linkType":13,"id":14},{"sys":20103},{"id":21,"type":12,"linkType":22},{"sys":20105},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20107,"metaTitle":238,"metaDescription":239,"mainTitle":20108,"subtitle":258,"heroImage":20123,"ctaButton":281,"ctaLink":282},[237],{"data":20109,"content":20110,"nodeType":74},{},[20111,20117],{"data":20112,"content":20113,"nodeType":250},{},[20114],{"data":20115,"marks":20116,"value":249,"nodeType":82},{},[],{"data":20118,"content":20119,"nodeType":87},{},[20120],{"data":20121,"marks":20122,"value":257,"nodeType":82},{},[],{"metadata":20124,"sys":20127,"fields":20132},{"tags":20125,"concepts":20126},[],[],{"space":20128,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20130,"publishedVersion":62,"revision":44,"locale":29},{"sys":20129},{"type":12,"linkType":13,"id":14},{"sys":20131},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20133},{"url":273,"details":20134,"fileName":279,"contentType":280},{"size":275,"image":20135},{"width":277,"height":278},{"sys":20137,"fields":20140},{"id":20138,"createdAt":20139},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":20141,"slug":20142,"articleIntro":20141,"category":20143},"506 - Obligations","compte-506-obligations",[20144],{"metadata":20145,"sys":20148,"fields":20155},{"tags":20146,"concepts":20147},[],[],{"space":20149,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20151,"publishedVersion":228,"revision":62,"contentType":20153,"locale":29},{"sys":20150},{"type":12,"linkType":13,"id":14},{"sys":20152},{"id":21,"type":12,"linkType":22},{"sys":20154},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20156,"metaTitle":238,"metaDescription":239,"mainTitle":20157,"subtitle":258,"heroImage":20172,"ctaButton":281,"ctaLink":282},[237],{"data":20158,"content":20159,"nodeType":74},{},[20160,20166],{"data":20161,"content":20162,"nodeType":250},{},[20163],{"data":20164,"marks":20165,"value":249,"nodeType":82},{},[],{"data":20167,"content":20168,"nodeType":87},{},[20169],{"data":20170,"marks":20171,"value":257,"nodeType":82},{},[],{"metadata":20173,"sys":20176,"fields":20181},{"tags":20174,"concepts":20175},[],[],{"space":20177,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20179,"publishedVersion":62,"revision":44,"locale":29},{"sys":20178},{"type":12,"linkType":13,"id":14},{"sys":20180},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20182},{"url":273,"details":20183,"fileName":279,"contentType":280},{"size":275,"image":20184},{"width":277,"height":278},{"sys":20186,"fields":20189},{"id":20187,"createdAt":20188},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":20190,"slug":20191,"articleIntro":20190,"category":20192},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[20193],{"metadata":20194,"sys":20197,"fields":20204},{"tags":20195,"concepts":20196},[],[],{"space":20198,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20200,"publishedVersion":228,"revision":62,"contentType":20202,"locale":29},{"sys":20199},{"type":12,"linkType":13,"id":14},{"sys":20201},{"id":21,"type":12,"linkType":22},{"sys":20203},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20205,"metaTitle":238,"metaDescription":239,"mainTitle":20206,"subtitle":258,"heroImage":20221,"ctaButton":281,"ctaLink":282},[237],{"data":20207,"content":20208,"nodeType":74},{},[20209,20215],{"data":20210,"content":20211,"nodeType":250},{},[20212],{"data":20213,"marks":20214,"value":249,"nodeType":82},{},[],{"data":20216,"content":20217,"nodeType":87},{},[20218],{"data":20219,"marks":20220,"value":257,"nodeType":82},{},[],{"metadata":20222,"sys":20225,"fields":20230},{"tags":20223,"concepts":20224},[],[],{"space":20226,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20228,"publishedVersion":62,"revision":44,"locale":29},{"sys":20227},{"type":12,"linkType":13,"id":14},{"sys":20229},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20231},{"url":273,"details":20232,"fileName":279,"contentType":280},{"size":275,"image":20233},{"width":277,"height":278},{"sys":20235,"fields":20238},{"id":20236,"createdAt":20237},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":20239,"slug":20240,"articleIntro":-1,"category":20241},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[20242],{"metadata":20243,"sys":20246,"fields":20253},{"tags":20244,"concepts":20245},[],[],{"space":20247,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20249,"publishedVersion":228,"revision":62,"contentType":20251,"locale":29},{"sys":20248},{"type":12,"linkType":13,"id":14},{"sys":20250},{"id":21,"type":12,"linkType":22},{"sys":20252},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20254,"metaTitle":238,"metaDescription":239,"mainTitle":20255,"subtitle":258,"heroImage":20270,"ctaButton":281,"ctaLink":282},[237],{"data":20256,"content":20257,"nodeType":74},{},[20258,20264],{"data":20259,"content":20260,"nodeType":250},{},[20261],{"data":20262,"marks":20263,"value":249,"nodeType":82},{},[],{"data":20265,"content":20266,"nodeType":87},{},[20267],{"data":20268,"marks":20269,"value":257,"nodeType":82},{},[],{"metadata":20271,"sys":20274,"fields":20279},{"tags":20272,"concepts":20273},[],[],{"space":20275,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20277,"publishedVersion":62,"revision":44,"locale":29},{"sys":20276},{"type":12,"linkType":13,"id":14},{"sys":20278},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20280},{"url":273,"details":20281,"fileName":279,"contentType":280},{"size":275,"image":20282},{"width":277,"height":278},{"sys":20284,"fields":20287},{"id":20285,"createdAt":20286},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":20288,"slug":20289,"articleIntro":20288,"category":20290},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[20291],{"metadata":20292,"sys":20295,"fields":20302},{"tags":20293,"concepts":20294},[],[],{"space":20296,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20298,"publishedVersion":228,"revision":62,"contentType":20300,"locale":29},{"sys":20297},{"type":12,"linkType":13,"id":14},{"sys":20299},{"id":21,"type":12,"linkType":22},{"sys":20301},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20303,"metaTitle":238,"metaDescription":239,"mainTitle":20304,"subtitle":258,"heroImage":20319,"ctaButton":281,"ctaLink":282},[237],{"data":20305,"content":20306,"nodeType":74},{},[20307,20313],{"data":20308,"content":20309,"nodeType":250},{},[20310],{"data":20311,"marks":20312,"value":249,"nodeType":82},{},[],{"data":20314,"content":20315,"nodeType":87},{},[20316],{"data":20317,"marks":20318,"value":257,"nodeType":82},{},[],{"metadata":20320,"sys":20323,"fields":20328},{"tags":20321,"concepts":20322},[],[],{"space":20324,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20326,"publishedVersion":62,"revision":44,"locale":29},{"sys":20325},{"type":12,"linkType":13,"id":14},{"sys":20327},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20329},{"url":273,"details":20330,"fileName":279,"contentType":280},{"size":275,"image":20331},{"width":277,"height":278},{"sys":20333,"fields":20336},{"id":20334,"createdAt":20335},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":20337,"slug":20338,"articleIntro":20337,"category":20339},"472 - Comptes d'attente","compte-472-comptes-d-attente",[20340],{"metadata":20341,"sys":20344,"fields":20351},{"tags":20342,"concepts":20343},[],[],{"space":20345,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20347,"publishedVersion":228,"revision":62,"contentType":20349,"locale":29},{"sys":20346},{"type":12,"linkType":13,"id":14},{"sys":20348},{"id":21,"type":12,"linkType":22},{"sys":20350},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20352,"metaTitle":238,"metaDescription":239,"mainTitle":20353,"subtitle":258,"heroImage":20368,"ctaButton":281,"ctaLink":282},[237],{"data":20354,"content":20355,"nodeType":74},{},[20356,20362],{"data":20357,"content":20358,"nodeType":250},{},[20359],{"data":20360,"marks":20361,"value":249,"nodeType":82},{},[],{"data":20363,"content":20364,"nodeType":87},{},[20365],{"data":20366,"marks":20367,"value":257,"nodeType":82},{},[],{"metadata":20369,"sys":20372,"fields":20377},{"tags":20370,"concepts":20371},[],[],{"space":20373,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20375,"publishedVersion":62,"revision":44,"locale":29},{"sys":20374},{"type":12,"linkType":13,"id":14},{"sys":20376},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20378},{"url":273,"details":20379,"fileName":279,"contentType":280},{"size":275,"image":20380},{"width":277,"height":278},{"sys":20382,"fields":20385},{"id":20383,"createdAt":20384},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":20386,"slug":20387,"articleIntro":20386,"category":20388},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[20389],{"metadata":20390,"sys":20393,"fields":20400},{"tags":20391,"concepts":20392},[],[],{"space":20394,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20396,"publishedVersion":228,"revision":62,"contentType":20398,"locale":29},{"sys":20395},{"type":12,"linkType":13,"id":14},{"sys":20397},{"id":21,"type":12,"linkType":22},{"sys":20399},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20401,"metaTitle":238,"metaDescription":239,"mainTitle":20402,"subtitle":258,"heroImage":20417,"ctaButton":281,"ctaLink":282},[237],{"data":20403,"content":20404,"nodeType":74},{},[20405,20411],{"data":20406,"content":20407,"nodeType":250},{},[20408],{"data":20409,"marks":20410,"value":249,"nodeType":82},{},[],{"data":20412,"content":20413,"nodeType":87},{},[20414],{"data":20415,"marks":20416,"value":257,"nodeType":82},{},[],{"metadata":20418,"sys":20421,"fields":20426},{"tags":20419,"concepts":20420},[],[],{"space":20422,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20424,"publishedVersion":62,"revision":44,"locale":29},{"sys":20423},{"type":12,"linkType":13,"id":14},{"sys":20425},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20427},{"url":273,"details":20428,"fileName":279,"contentType":280},{"size":275,"image":20429},{"width":277,"height":278},{"sys":20431,"fields":20434},{"id":20432,"createdAt":20433},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":20435,"slug":20436,"articleIntro":20435,"category":20437},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[20438],{"metadata":20439,"sys":20442,"fields":20449},{"tags":20440,"concepts":20441},[],[],{"space":20443,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20445,"publishedVersion":228,"revision":62,"contentType":20447,"locale":29},{"sys":20444},{"type":12,"linkType":13,"id":14},{"sys":20446},{"id":21,"type":12,"linkType":22},{"sys":20448},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20450,"metaTitle":238,"metaDescription":239,"mainTitle":20451,"subtitle":258,"heroImage":20466,"ctaButton":281,"ctaLink":282},[237],{"data":20452,"content":20453,"nodeType":74},{},[20454,20460],{"data":20455,"content":20456,"nodeType":250},{},[20457],{"data":20458,"marks":20459,"value":249,"nodeType":82},{},[],{"data":20461,"content":20462,"nodeType":87},{},[20463],{"data":20464,"marks":20465,"value":257,"nodeType":82},{},[],{"metadata":20467,"sys":20470,"fields":20475},{"tags":20468,"concepts":20469},[],[],{"space":20471,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20473,"publishedVersion":62,"revision":44,"locale":29},{"sys":20472},{"type":12,"linkType":13,"id":14},{"sys":20474},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20476},{"url":273,"details":20477,"fileName":279,"contentType":280},{"size":275,"image":20478},{"width":277,"height":278},{"sys":20480,"fields":20483},{"id":20481,"createdAt":20482},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":20484,"slug":20485,"articleIntro":20484,"category":20486},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20487],{"metadata":20488,"sys":20491,"fields":20498},{"tags":20489,"concepts":20490},[],[],{"space":20492,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20494,"publishedVersion":228,"revision":62,"contentType":20496,"locale":29},{"sys":20493},{"type":12,"linkType":13,"id":14},{"sys":20495},{"id":21,"type":12,"linkType":22},{"sys":20497},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20499,"metaTitle":238,"metaDescription":239,"mainTitle":20500,"subtitle":258,"heroImage":20515,"ctaButton":281,"ctaLink":282},[237],{"data":20501,"content":20502,"nodeType":74},{},[20503,20509],{"data":20504,"content":20505,"nodeType":250},{},[20506],{"data":20507,"marks":20508,"value":249,"nodeType":82},{},[],{"data":20510,"content":20511,"nodeType":87},{},[20512],{"data":20513,"marks":20514,"value":257,"nodeType":82},{},[],{"metadata":20516,"sys":20519,"fields":20524},{"tags":20517,"concepts":20518},[],[],{"space":20520,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20522,"publishedVersion":62,"revision":44,"locale":29},{"sys":20521},{"type":12,"linkType":13,"id":14},{"sys":20523},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20525},{"url":273,"details":20526,"fileName":279,"contentType":280},{"size":275,"image":20527},{"width":277,"height":278},{"sys":20529,"fields":20532},{"id":20530,"createdAt":20531},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":20533,"slug":20534,"articleIntro":20535,"category":20536},"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",[20537],{"metadata":20538,"sys":20541,"fields":20548},{"tags":20539,"concepts":20540},[],[],{"space":20542,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20544,"publishedVersion":228,"revision":62,"contentType":20546,"locale":29},{"sys":20543},{"type":12,"linkType":13,"id":14},{"sys":20545},{"id":21,"type":12,"linkType":22},{"sys":20547},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20549,"metaTitle":238,"metaDescription":239,"mainTitle":20550,"subtitle":258,"heroImage":20565,"ctaButton":281,"ctaLink":282},[237],{"data":20551,"content":20552,"nodeType":74},{},[20553,20559],{"data":20554,"content":20555,"nodeType":250},{},[20556],{"data":20557,"marks":20558,"value":249,"nodeType":82},{},[],{"data":20560,"content":20561,"nodeType":87},{},[20562],{"data":20563,"marks":20564,"value":257,"nodeType":82},{},[],{"metadata":20566,"sys":20569,"fields":20574},{"tags":20567,"concepts":20568},[],[],{"space":20570,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20572,"publishedVersion":62,"revision":44,"locale":29},{"sys":20571},{"type":12,"linkType":13,"id":14},{"sys":20573},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20575},{"url":273,"details":20576,"fileName":279,"contentType":280},{"size":275,"image":20577},{"width":277,"height":278},{"sys":20579,"fields":20582},{"id":20580,"createdAt":20581},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":20583,"slug":20584,"articleIntro":20583,"category":20585},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[20586],{"metadata":20587,"sys":20590,"fields":20597},{"tags":20588,"concepts":20589},[],[],{"space":20591,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20593,"publishedVersion":228,"revision":62,"contentType":20595,"locale":29},{"sys":20592},{"type":12,"linkType":13,"id":14},{"sys":20594},{"id":21,"type":12,"linkType":22},{"sys":20596},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20598,"metaTitle":238,"metaDescription":239,"mainTitle":20599,"subtitle":258,"heroImage":20614,"ctaButton":281,"ctaLink":282},[237],{"data":20600,"content":20601,"nodeType":74},{},[20602,20608],{"data":20603,"content":20604,"nodeType":250},{},[20605],{"data":20606,"marks":20607,"value":249,"nodeType":82},{},[],{"data":20609,"content":20610,"nodeType":87},{},[20611],{"data":20612,"marks":20613,"value":257,"nodeType":82},{},[],{"metadata":20615,"sys":20618,"fields":20623},{"tags":20616,"concepts":20617},[],[],{"space":20619,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20621,"publishedVersion":62,"revision":44,"locale":29},{"sys":20620},{"type":12,"linkType":13,"id":14},{"sys":20622},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20624},{"url":273,"details":20625,"fileName":279,"contentType":280},{"size":275,"image":20626},{"width":277,"height":278},{"sys":20628,"fields":20631},{"id":20629,"createdAt":20630},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":20632,"slug":20633,"articleIntro":20632,"category":20634},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[20635],{"metadata":20636,"sys":20639,"fields":20646},{"tags":20637,"concepts":20638},[],[],{"space":20640,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20642,"publishedVersion":228,"revision":62,"contentType":20644,"locale":29},{"sys":20641},{"type":12,"linkType":13,"id":14},{"sys":20643},{"id":21,"type":12,"linkType":22},{"sys":20645},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20647,"metaTitle":238,"metaDescription":239,"mainTitle":20648,"subtitle":258,"heroImage":20663,"ctaButton":281,"ctaLink":282},[237],{"data":20649,"content":20650,"nodeType":74},{},[20651,20657],{"data":20652,"content":20653,"nodeType":250},{},[20654],{"data":20655,"marks":20656,"value":249,"nodeType":82},{},[],{"data":20658,"content":20659,"nodeType":87},{},[20660],{"data":20661,"marks":20662,"value":257,"nodeType":82},{},[],{"metadata":20664,"sys":20667,"fields":20672},{"tags":20665,"concepts":20666},[],[],{"space":20668,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20670,"publishedVersion":62,"revision":44,"locale":29},{"sys":20669},{"type":12,"linkType":13,"id":14},{"sys":20671},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20673},{"url":273,"details":20674,"fileName":279,"contentType":280},{"size":275,"image":20675},{"width":277,"height":278},{"sys":20677,"fields":20680},{"id":20678,"createdAt":20679},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":20681,"slug":20682,"articleIntro":20681,"category":20683},"Classe 15 - Provisions","classe-15-provisions",[20684],{"metadata":20685,"sys":20688,"fields":20695},{"tags":20686,"concepts":20687},[],[],{"space":20689,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20691,"publishedVersion":228,"revision":62,"contentType":20693,"locale":29},{"sys":20690},{"type":12,"linkType":13,"id":14},{"sys":20692},{"id":21,"type":12,"linkType":22},{"sys":20694},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20696,"metaTitle":238,"metaDescription":239,"mainTitle":20697,"subtitle":258,"heroImage":20712,"ctaButton":281,"ctaLink":282},[237],{"data":20698,"content":20699,"nodeType":74},{},[20700,20706],{"data":20701,"content":20702,"nodeType":250},{},[20703],{"data":20704,"marks":20705,"value":249,"nodeType":82},{},[],{"data":20707,"content":20708,"nodeType":87},{},[20709],{"data":20710,"marks":20711,"value":257,"nodeType":82},{},[],{"metadata":20713,"sys":20716,"fields":20721},{"tags":20714,"concepts":20715},[],[],{"space":20717,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20719,"publishedVersion":62,"revision":44,"locale":29},{"sys":20718},{"type":12,"linkType":13,"id":14},{"sys":20720},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20722},{"url":273,"details":20723,"fileName":279,"contentType":280},{"size":275,"image":20724},{"width":277,"height":278},{"sys":20726,"fields":20729},{"id":20727,"createdAt":20728},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":20730,"slug":20731,"articleIntro":-1,"category":20732},"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",[20733],{"metadata":20734,"sys":20737,"fields":20744},{"tags":20735,"concepts":20736},[],[],{"space":20738,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20740,"publishedVersion":228,"revision":62,"contentType":20742,"locale":29},{"sys":20739},{"type":12,"linkType":13,"id":14},{"sys":20741},{"id":21,"type":12,"linkType":22},{"sys":20743},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20745,"metaTitle":238,"metaDescription":239,"mainTitle":20746,"subtitle":258,"heroImage":20761,"ctaButton":281,"ctaLink":282},[237],{"data":20747,"content":20748,"nodeType":74},{},[20749,20755],{"data":20750,"content":20751,"nodeType":250},{},[20752],{"data":20753,"marks":20754,"value":249,"nodeType":82},{},[],{"data":20756,"content":20757,"nodeType":87},{},[20758],{"data":20759,"marks":20760,"value":257,"nodeType":82},{},[],{"metadata":20762,"sys":20765,"fields":20770},{"tags":20763,"concepts":20764},[],[],{"space":20766,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20768,"publishedVersion":62,"revision":44,"locale":29},{"sys":20767},{"type":12,"linkType":13,"id":14},{"sys":20769},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20771},{"url":273,"details":20772,"fileName":279,"contentType":280},{"size":275,"image":20773},{"width":277,"height":278},{"sys":20775,"fields":20778},{"id":20776,"createdAt":20777},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":20779,"slug":20780,"articleIntro":-1,"category":20781},"Compte 71 - Production stockée","compte-71-production-stockee",[20782],{"metadata":20783,"sys":20786,"fields":20793},{"tags":20784,"concepts":20785},[],[],{"space":20787,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20789,"publishedVersion":228,"revision":62,"contentType":20791,"locale":29},{"sys":20788},{"type":12,"linkType":13,"id":14},{"sys":20790},{"id":21,"type":12,"linkType":22},{"sys":20792},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20794,"metaTitle":238,"metaDescription":239,"mainTitle":20795,"subtitle":258,"heroImage":20810,"ctaButton":281,"ctaLink":282},[237],{"data":20796,"content":20797,"nodeType":74},{},[20798,20804],{"data":20799,"content":20800,"nodeType":250},{},[20801],{"data":20802,"marks":20803,"value":249,"nodeType":82},{},[],{"data":20805,"content":20806,"nodeType":87},{},[20807],{"data":20808,"marks":20809,"value":257,"nodeType":82},{},[],{"metadata":20811,"sys":20814,"fields":20819},{"tags":20812,"concepts":20813},[],[],{"space":20815,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20817,"publishedVersion":62,"revision":44,"locale":29},{"sys":20816},{"type":12,"linkType":13,"id":14},{"sys":20818},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20820},{"url":273,"details":20821,"fileName":279,"contentType":280},{"size":275,"image":20822},{"width":277,"height":278},{"sys":20824,"fields":20827},{"id":20825,"createdAt":20826},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":20828,"slug":20829,"articleIntro":20828,"category":20830},"2961 - Titres de participation","compte-2961-titres-de-participation",[20831],{"metadata":20832,"sys":20835,"fields":20842},{"tags":20833,"concepts":20834},[],[],{"space":20836,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20838,"publishedVersion":228,"revision":62,"contentType":20840,"locale":29},{"sys":20837},{"type":12,"linkType":13,"id":14},{"sys":20839},{"id":21,"type":12,"linkType":22},{"sys":20841},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20843,"metaTitle":238,"metaDescription":239,"mainTitle":20844,"subtitle":258,"heroImage":20859,"ctaButton":281,"ctaLink":282},[237],{"data":20845,"content":20846,"nodeType":74},{},[20847,20853],{"data":20848,"content":20849,"nodeType":250},{},[20850],{"data":20851,"marks":20852,"value":249,"nodeType":82},{},[],{"data":20854,"content":20855,"nodeType":87},{},[20856],{"data":20857,"marks":20858,"value":257,"nodeType":82},{},[],{"metadata":20860,"sys":20863,"fields":20868},{"tags":20861,"concepts":20862},[],[],{"space":20864,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20866,"publishedVersion":62,"revision":44,"locale":29},{"sys":20865},{"type":12,"linkType":13,"id":14},{"sys":20867},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20869},{"url":273,"details":20870,"fileName":279,"contentType":280},{"size":275,"image":20871},{"width":277,"height":278},{"sys":20873,"fields":20876},{"id":20874,"createdAt":20875},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":20877,"slug":20878,"articleIntro":20877,"category":20879},"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",[20880],{"metadata":20881,"sys":20884,"fields":20891},{"tags":20882,"concepts":20883},[],[],{"space":20885,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20887,"publishedVersion":228,"revision":62,"contentType":20889,"locale":29},{"sys":20886},{"type":12,"linkType":13,"id":14},{"sys":20888},{"id":21,"type":12,"linkType":22},{"sys":20890},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20892,"metaTitle":238,"metaDescription":239,"mainTitle":20893,"subtitle":258,"heroImage":20908,"ctaButton":281,"ctaLink":282},[237],{"data":20894,"content":20895,"nodeType":74},{},[20896,20902],{"data":20897,"content":20898,"nodeType":250},{},[20899],{"data":20900,"marks":20901,"value":249,"nodeType":82},{},[],{"data":20903,"content":20904,"nodeType":87},{},[20905],{"data":20906,"marks":20907,"value":257,"nodeType":82},{},[],{"metadata":20909,"sys":20912,"fields":20917},{"tags":20910,"concepts":20911},[],[],{"space":20913,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20915,"publishedVersion":62,"revision":44,"locale":29},{"sys":20914},{"type":12,"linkType":13,"id":14},{"sys":20916},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20918},{"url":273,"details":20919,"fileName":279,"contentType":280},{"size":275,"image":20920},{"width":277,"height":278},{"sys":20922,"fields":20925},{"id":20923,"createdAt":20924},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":20926,"slug":20927,"articleIntro":20926,"category":20928},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[20929],{"metadata":20930,"sys":20933,"fields":20940},{"tags":20931,"concepts":20932},[],[],{"space":20934,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20936,"publishedVersion":228,"revision":62,"contentType":20938,"locale":29},{"sys":20935},{"type":12,"linkType":13,"id":14},{"sys":20937},{"id":21,"type":12,"linkType":22},{"sys":20939},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20941,"metaTitle":238,"metaDescription":239,"mainTitle":20942,"subtitle":258,"heroImage":20957,"ctaButton":281,"ctaLink":282},[237],{"data":20943,"content":20944,"nodeType":74},{},[20945,20951],{"data":20946,"content":20947,"nodeType":250},{},[20948],{"data":20949,"marks":20950,"value":249,"nodeType":82},{},[],{"data":20952,"content":20953,"nodeType":87},{},[20954],{"data":20955,"marks":20956,"value":257,"nodeType":82},{},[],{"metadata":20958,"sys":20961,"fields":20966},{"tags":20959,"concepts":20960},[],[],{"space":20962,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20964,"publishedVersion":62,"revision":44,"locale":29},{"sys":20963},{"type":12,"linkType":13,"id":14},{"sys":20965},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20967},{"url":273,"details":20968,"fileName":279,"contentType":280},{"size":275,"image":20969},{"width":277,"height":278},{"sys":20971,"fields":20974},{"id":20972,"createdAt":20973},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":20975,"slug":20976,"articleIntro":-1,"category":20977},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[20978],{"metadata":20979,"sys":20982,"fields":20989},{"tags":20980,"concepts":20981},[],[],{"space":20983,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20985,"publishedVersion":228,"revision":62,"contentType":20987,"locale":29},{"sys":20984},{"type":12,"linkType":13,"id":14},{"sys":20986},{"id":21,"type":12,"linkType":22},{"sys":20988},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20990,"metaTitle":238,"metaDescription":239,"mainTitle":20991,"subtitle":258,"heroImage":21006,"ctaButton":281,"ctaLink":282},[237],{"data":20992,"content":20993,"nodeType":74},{},[20994,21000],{"data":20995,"content":20996,"nodeType":250},{},[20997],{"data":20998,"marks":20999,"value":249,"nodeType":82},{},[],{"data":21001,"content":21002,"nodeType":87},{},[21003],{"data":21004,"marks":21005,"value":257,"nodeType":82},{},[],{"metadata":21007,"sys":21010,"fields":21015},{"tags":21008,"concepts":21009},[],[],{"space":21011,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21013,"publishedVersion":62,"revision":44,"locale":29},{"sys":21012},{"type":12,"linkType":13,"id":14},{"sys":21014},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21016},{"url":273,"details":21017,"fileName":279,"contentType":280},{"size":275,"image":21018},{"width":277,"height":278},{"sys":21020,"fields":21023},{"id":21021,"createdAt":21022},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":21024,"slug":21025,"articleIntro":21024,"category":21026},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[21027],{"metadata":21028,"sys":21031,"fields":21038},{"tags":21029,"concepts":21030},[],[],{"space":21032,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21034,"publishedVersion":228,"revision":62,"contentType":21036,"locale":29},{"sys":21033},{"type":12,"linkType":13,"id":14},{"sys":21035},{"id":21,"type":12,"linkType":22},{"sys":21037},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21039,"metaTitle":238,"metaDescription":239,"mainTitle":21040,"subtitle":258,"heroImage":21055,"ctaButton":281,"ctaLink":282},[237],{"data":21041,"content":21042,"nodeType":74},{},[21043,21049],{"data":21044,"content":21045,"nodeType":250},{},[21046],{"data":21047,"marks":21048,"value":249,"nodeType":82},{},[],{"data":21050,"content":21051,"nodeType":87},{},[21052],{"data":21053,"marks":21054,"value":257,"nodeType":82},{},[],{"metadata":21056,"sys":21059,"fields":21064},{"tags":21057,"concepts":21058},[],[],{"space":21060,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21062,"publishedVersion":62,"revision":44,"locale":29},{"sys":21061},{"type":12,"linkType":13,"id":14},{"sys":21063},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21065},{"url":273,"details":21066,"fileName":279,"contentType":280},{"size":275,"image":21067},{"width":277,"height":278},{"sys":21069,"fields":21072},{"id":21070,"createdAt":21071},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":21073,"slug":21074,"articleIntro":21073,"category":21075},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[21076],{"metadata":21077,"sys":21080,"fields":21087},{"tags":21078,"concepts":21079},[],[],{"space":21081,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21083,"publishedVersion":228,"revision":62,"contentType":21085,"locale":29},{"sys":21082},{"type":12,"linkType":13,"id":14},{"sys":21084},{"id":21,"type":12,"linkType":22},{"sys":21086},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21088,"metaTitle":238,"metaDescription":239,"mainTitle":21089,"subtitle":258,"heroImage":21104,"ctaButton":281,"ctaLink":282},[237],{"data":21090,"content":21091,"nodeType":74},{},[21092,21098],{"data":21093,"content":21094,"nodeType":250},{},[21095],{"data":21096,"marks":21097,"value":249,"nodeType":82},{},[],{"data":21099,"content":21100,"nodeType":87},{},[21101],{"data":21102,"marks":21103,"value":257,"nodeType":82},{},[],{"metadata":21105,"sys":21108,"fields":21113},{"tags":21106,"concepts":21107},[],[],{"space":21109,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21111,"publishedVersion":62,"revision":44,"locale":29},{"sys":21110},{"type":12,"linkType":13,"id":14},{"sys":21112},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21114},{"url":273,"details":21115,"fileName":279,"contentType":280},{"size":275,"image":21116},{"width":277,"height":278},{"sys":21118,"fields":21121},{"id":21119,"createdAt":21120},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":21122,"slug":21123,"articleIntro":21122,"category":21124},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[21125],{"metadata":21126,"sys":21129,"fields":21136},{"tags":21127,"concepts":21128},[],[],{"space":21130,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21132,"publishedVersion":228,"revision":62,"contentType":21134,"locale":29},{"sys":21131},{"type":12,"linkType":13,"id":14},{"sys":21133},{"id":21,"type":12,"linkType":22},{"sys":21135},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21137,"metaTitle":238,"metaDescription":239,"mainTitle":21138,"subtitle":258,"heroImage":21153,"ctaButton":281,"ctaLink":282},[237],{"data":21139,"content":21140,"nodeType":74},{},[21141,21147],{"data":21142,"content":21143,"nodeType":250},{},[21144],{"data":21145,"marks":21146,"value":249,"nodeType":82},{},[],{"data":21148,"content":21149,"nodeType":87},{},[21150],{"data":21151,"marks":21152,"value":257,"nodeType":82},{},[],{"metadata":21154,"sys":21157,"fields":21162},{"tags":21155,"concepts":21156},[],[],{"space":21158,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21160,"publishedVersion":62,"revision":44,"locale":29},{"sys":21159},{"type":12,"linkType":13,"id":14},{"sys":21161},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21163},{"url":273,"details":21164,"fileName":279,"contentType":280},{"size":275,"image":21165},{"width":277,"height":278},{"sys":21167,"fields":21170},{"id":21168,"createdAt":21169},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":21171,"slug":21172,"articleIntro":21171,"category":21173},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[21174],{"metadata":21175,"sys":21178,"fields":21185},{"tags":21176,"concepts":21177},[],[],{"space":21179,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21181,"publishedVersion":228,"revision":62,"contentType":21183,"locale":29},{"sys":21180},{"type":12,"linkType":13,"id":14},{"sys":21182},{"id":21,"type":12,"linkType":22},{"sys":21184},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21186,"metaTitle":238,"metaDescription":239,"mainTitle":21187,"subtitle":258,"heroImage":21202,"ctaButton":281,"ctaLink":282},[237],{"data":21188,"content":21189,"nodeType":74},{},[21190,21196],{"data":21191,"content":21192,"nodeType":250},{},[21193],{"data":21194,"marks":21195,"value":249,"nodeType":82},{},[],{"data":21197,"content":21198,"nodeType":87},{},[21199],{"data":21200,"marks":21201,"value":257,"nodeType":82},{},[],{"metadata":21203,"sys":21206,"fields":21211},{"tags":21204,"concepts":21205},[],[],{"space":21207,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21209,"publishedVersion":62,"revision":44,"locale":29},{"sys":21208},{"type":12,"linkType":13,"id":14},{"sys":21210},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21212},{"url":273,"details":21213,"fileName":279,"contentType":280},{"size":275,"image":21214},{"width":277,"height":278},{"sys":21216,"fields":21219},{"id":21217,"createdAt":21218},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":21220,"slug":21221,"articleIntro":-1,"category":21222},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[21223],{"metadata":21224,"sys":21227,"fields":21234},{"tags":21225,"concepts":21226},[],[],{"space":21228,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21230,"publishedVersion":228,"revision":62,"contentType":21232,"locale":29},{"sys":21229},{"type":12,"linkType":13,"id":14},{"sys":21231},{"id":21,"type":12,"linkType":22},{"sys":21233},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21235,"metaTitle":238,"metaDescription":239,"mainTitle":21236,"subtitle":258,"heroImage":21251,"ctaButton":281,"ctaLink":282},[237],{"data":21237,"content":21238,"nodeType":74},{},[21239,21245],{"data":21240,"content":21241,"nodeType":250},{},[21242],{"data":21243,"marks":21244,"value":249,"nodeType":82},{},[],{"data":21246,"content":21247,"nodeType":87},{},[21248],{"data":21249,"marks":21250,"value":257,"nodeType":82},{},[],{"metadata":21252,"sys":21255,"fields":21260},{"tags":21253,"concepts":21254},[],[],{"space":21256,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21258,"publishedVersion":62,"revision":44,"locale":29},{"sys":21257},{"type":12,"linkType":13,"id":14},{"sys":21259},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21261},{"url":273,"details":21262,"fileName":279,"contentType":280},{"size":275,"image":21263},{"width":277,"height":278},{"sys":21265,"fields":21268},{"id":21266,"createdAt":21267},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":21269,"slug":21270,"articleIntro":21269,"category":21271},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[21272],{"metadata":21273,"sys":21276,"fields":21283},{"tags":21274,"concepts":21275},[],[],{"space":21277,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21279,"publishedVersion":228,"revision":62,"contentType":21281,"locale":29},{"sys":21278},{"type":12,"linkType":13,"id":14},{"sys":21280},{"id":21,"type":12,"linkType":22},{"sys":21282},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21284,"metaTitle":238,"metaDescription":239,"mainTitle":21285,"subtitle":258,"heroImage":21300,"ctaButton":281,"ctaLink":282},[237],{"data":21286,"content":21287,"nodeType":74},{},[21288,21294],{"data":21289,"content":21290,"nodeType":250},{},[21291],{"data":21292,"marks":21293,"value":249,"nodeType":82},{},[],{"data":21295,"content":21296,"nodeType":87},{},[21297],{"data":21298,"marks":21299,"value":257,"nodeType":82},{},[],{"metadata":21301,"sys":21304,"fields":21309},{"tags":21302,"concepts":21303},[],[],{"space":21305,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21307,"publishedVersion":62,"revision":44,"locale":29},{"sys":21306},{"type":12,"linkType":13,"id":14},{"sys":21308},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21310},{"url":273,"details":21311,"fileName":279,"contentType":280},{"size":275,"image":21312},{"width":277,"height":278},{"sys":21314,"fields":21317},{"id":21315,"createdAt":21316},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":21318,"slug":21319,"articleIntro":21318,"category":21320},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[21321],{"metadata":21322,"sys":21325,"fields":21332},{"tags":21323,"concepts":21324},[],[],{"space":21326,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21328,"publishedVersion":228,"revision":62,"contentType":21330,"locale":29},{"sys":21327},{"type":12,"linkType":13,"id":14},{"sys":21329},{"id":21,"type":12,"linkType":22},{"sys":21331},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21333,"metaTitle":238,"metaDescription":239,"mainTitle":21334,"subtitle":258,"heroImage":21349,"ctaButton":281,"ctaLink":282},[237],{"data":21335,"content":21336,"nodeType":74},{},[21337,21343],{"data":21338,"content":21339,"nodeType":250},{},[21340],{"data":21341,"marks":21342,"value":249,"nodeType":82},{},[],{"data":21344,"content":21345,"nodeType":87},{},[21346],{"data":21347,"marks":21348,"value":257,"nodeType":82},{},[],{"metadata":21350,"sys":21353,"fields":21358},{"tags":21351,"concepts":21352},[],[],{"space":21354,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21356,"publishedVersion":62,"revision":44,"locale":29},{"sys":21355},{"type":12,"linkType":13,"id":14},{"sys":21357},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21359},{"url":273,"details":21360,"fileName":279,"contentType":280},{"size":275,"image":21361},{"width":277,"height":278},{"sys":21363,"fields":21366},{"id":21364,"createdAt":21365},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":21367,"slug":21368,"articleIntro":21367,"category":21369},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[21370],{"metadata":21371,"sys":21374,"fields":21381},{"tags":21372,"concepts":21373},[],[],{"space":21375,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21377,"publishedVersion":228,"revision":62,"contentType":21379,"locale":29},{"sys":21376},{"type":12,"linkType":13,"id":14},{"sys":21378},{"id":21,"type":12,"linkType":22},{"sys":21380},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21382,"metaTitle":238,"metaDescription":239,"mainTitle":21383,"subtitle":258,"heroImage":21398,"ctaButton":281,"ctaLink":282},[237],{"data":21384,"content":21385,"nodeType":74},{},[21386,21392],{"data":21387,"content":21388,"nodeType":250},{},[21389],{"data":21390,"marks":21391,"value":249,"nodeType":82},{},[],{"data":21393,"content":21394,"nodeType":87},{},[21395],{"data":21396,"marks":21397,"value":257,"nodeType":82},{},[],{"metadata":21399,"sys":21402,"fields":21407},{"tags":21400,"concepts":21401},[],[],{"space":21403,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21405,"publishedVersion":62,"revision":44,"locale":29},{"sys":21404},{"type":12,"linkType":13,"id":14},{"sys":21406},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21408},{"url":273,"details":21409,"fileName":279,"contentType":280},{"size":275,"image":21410},{"width":277,"height":278},{"sys":21412,"fields":21415},{"id":21413,"createdAt":21414},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":21416,"slug":21417,"articleIntro":-1,"category":21418},"Compte 66 - Charges financières","compte-66-charges-financieres",[21419],{"metadata":21420,"sys":21423,"fields":21430},{"tags":21421,"concepts":21422},[],[],{"space":21424,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21426,"publishedVersion":228,"revision":62,"contentType":21428,"locale":29},{"sys":21425},{"type":12,"linkType":13,"id":14},{"sys":21427},{"id":21,"type":12,"linkType":22},{"sys":21429},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21431,"metaTitle":238,"metaDescription":239,"mainTitle":21432,"subtitle":258,"heroImage":21447,"ctaButton":281,"ctaLink":282},[237],{"data":21433,"content":21434,"nodeType":74},{},[21435,21441],{"data":21436,"content":21437,"nodeType":250},{},[21438],{"data":21439,"marks":21440,"value":249,"nodeType":82},{},[],{"data":21442,"content":21443,"nodeType":87},{},[21444],{"data":21445,"marks":21446,"value":257,"nodeType":82},{},[],{"metadata":21448,"sys":21451,"fields":21456},{"tags":21449,"concepts":21450},[],[],{"space":21452,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21454,"publishedVersion":62,"revision":44,"locale":29},{"sys":21453},{"type":12,"linkType":13,"id":14},{"sys":21455},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21457},{"url":273,"details":21458,"fileName":279,"contentType":280},{"size":275,"image":21459},{"width":277,"height":278},{"sys":21461,"fields":21464},{"id":21462,"createdAt":21463},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":21465,"slug":21466,"articleIntro":21465,"category":21467},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[21468],{"metadata":21469,"sys":21472,"fields":21479},{"tags":21470,"concepts":21471},[],[],{"space":21473,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21475,"publishedVersion":228,"revision":62,"contentType":21477,"locale":29},{"sys":21474},{"type":12,"linkType":13,"id":14},{"sys":21476},{"id":21,"type":12,"linkType":22},{"sys":21478},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21480,"metaTitle":238,"metaDescription":239,"mainTitle":21481,"subtitle":258,"heroImage":21496,"ctaButton":281,"ctaLink":282},[237],{"data":21482,"content":21483,"nodeType":74},{},[21484,21490],{"data":21485,"content":21486,"nodeType":250},{},[21487],{"data":21488,"marks":21489,"value":249,"nodeType":82},{},[],{"data":21491,"content":21492,"nodeType":87},{},[21493],{"data":21494,"marks":21495,"value":257,"nodeType":82},{},[],{"metadata":21497,"sys":21500,"fields":21505},{"tags":21498,"concepts":21499},[],[],{"space":21501,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21503,"publishedVersion":62,"revision":44,"locale":29},{"sys":21502},{"type":12,"linkType":13,"id":14},{"sys":21504},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21506},{"url":273,"details":21507,"fileName":279,"contentType":280},{"size":275,"image":21508},{"width":277,"height":278},{"sys":21510,"fields":21513},{"id":21511,"createdAt":21512},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":21514,"slug":21515,"articleIntro":21516,"category":21517},"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.",[21518],{"metadata":21519,"sys":21522,"fields":21529},{"tags":21520,"concepts":21521},[],[],{"space":21523,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21525,"publishedVersion":228,"revision":62,"contentType":21527,"locale":29},{"sys":21524},{"type":12,"linkType":13,"id":14},{"sys":21526},{"id":21,"type":12,"linkType":22},{"sys":21528},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21530,"metaTitle":238,"metaDescription":239,"mainTitle":21531,"subtitle":258,"heroImage":21546,"ctaButton":281,"ctaLink":282},[237],{"data":21532,"content":21533,"nodeType":74},{},[21534,21540],{"data":21535,"content":21536,"nodeType":250},{},[21537],{"data":21538,"marks":21539,"value":249,"nodeType":82},{},[],{"data":21541,"content":21542,"nodeType":87},{},[21543],{"data":21544,"marks":21545,"value":257,"nodeType":82},{},[],{"metadata":21547,"sys":21550,"fields":21555},{"tags":21548,"concepts":21549},[],[],{"space":21551,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21553,"publishedVersion":62,"revision":44,"locale":29},{"sys":21552},{"type":12,"linkType":13,"id":14},{"sys":21554},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21556},{"url":273,"details":21557,"fileName":279,"contentType":280},{"size":275,"image":21558},{"width":277,"height":278},{"sys":21560,"fields":21563},{"id":21561,"createdAt":21562},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":21564,"slug":21565,"articleIntro":-1,"category":21566},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[21567],{"metadata":21568,"sys":21571,"fields":21578},{"tags":21569,"concepts":21570},[],[],{"space":21572,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21574,"publishedVersion":228,"revision":62,"contentType":21576,"locale":29},{"sys":21573},{"type":12,"linkType":13,"id":14},{"sys":21575},{"id":21,"type":12,"linkType":22},{"sys":21577},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21579,"metaTitle":238,"metaDescription":239,"mainTitle":21580,"subtitle":258,"heroImage":21595,"ctaButton":281,"ctaLink":282},[237],{"data":21581,"content":21582,"nodeType":74},{},[21583,21589],{"data":21584,"content":21585,"nodeType":250},{},[21586],{"data":21587,"marks":21588,"value":249,"nodeType":82},{},[],{"data":21590,"content":21591,"nodeType":87},{},[21592],{"data":21593,"marks":21594,"value":257,"nodeType":82},{},[],{"metadata":21596,"sys":21599,"fields":21604},{"tags":21597,"concepts":21598},[],[],{"space":21600,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21602,"publishedVersion":62,"revision":44,"locale":29},{"sys":21601},{"type":12,"linkType":13,"id":14},{"sys":21603},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21605},{"url":273,"details":21606,"fileName":279,"contentType":280},{"size":275,"image":21607},{"width":277,"height":278},{"sys":21609,"fields":21612},{"id":21610,"createdAt":21611},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":21613,"slug":21614,"articleIntro":21613,"category":21615},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[21616],{"metadata":21617,"sys":21620,"fields":21627},{"tags":21618,"concepts":21619},[],[],{"space":21621,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21623,"publishedVersion":228,"revision":62,"contentType":21625,"locale":29},{"sys":21622},{"type":12,"linkType":13,"id":14},{"sys":21624},{"id":21,"type":12,"linkType":22},{"sys":21626},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21628,"metaTitle":238,"metaDescription":239,"mainTitle":21629,"subtitle":258,"heroImage":21644,"ctaButton":281,"ctaLink":282},[237],{"data":21630,"content":21631,"nodeType":74},{},[21632,21638],{"data":21633,"content":21634,"nodeType":250},{},[21635],{"data":21636,"marks":21637,"value":249,"nodeType":82},{},[],{"data":21639,"content":21640,"nodeType":87},{},[21641],{"data":21642,"marks":21643,"value":257,"nodeType":82},{},[],{"metadata":21645,"sys":21648,"fields":21653},{"tags":21646,"concepts":21647},[],[],{"space":21649,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21651,"publishedVersion":62,"revision":44,"locale":29},{"sys":21650},{"type":12,"linkType":13,"id":14},{"sys":21652},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21654},{"url":273,"details":21655,"fileName":279,"contentType":280},{"size":275,"image":21656},{"width":277,"height":278},{"sys":21658,"fields":21661},{"id":21659,"createdAt":21660},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":21662,"slug":21663,"articleIntro":21662,"category":21664},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[21665],{"metadata":21666,"sys":21669,"fields":21676},{"tags":21667,"concepts":21668},[],[],{"space":21670,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21672,"publishedVersion":228,"revision":62,"contentType":21674,"locale":29},{"sys":21671},{"type":12,"linkType":13,"id":14},{"sys":21673},{"id":21,"type":12,"linkType":22},{"sys":21675},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21677,"metaTitle":238,"metaDescription":239,"mainTitle":21678,"subtitle":258,"heroImage":21693,"ctaButton":281,"ctaLink":282},[237],{"data":21679,"content":21680,"nodeType":74},{},[21681,21687],{"data":21682,"content":21683,"nodeType":250},{},[21684],{"data":21685,"marks":21686,"value":249,"nodeType":82},{},[],{"data":21688,"content":21689,"nodeType":87},{},[21690],{"data":21691,"marks":21692,"value":257,"nodeType":82},{},[],{"metadata":21694,"sys":21697,"fields":21702},{"tags":21695,"concepts":21696},[],[],{"space":21698,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21700,"publishedVersion":62,"revision":44,"locale":29},{"sys":21699},{"type":12,"linkType":13,"id":14},{"sys":21701},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21703},{"url":273,"details":21704,"fileName":279,"contentType":280},{"size":275,"image":21705},{"width":277,"height":278},{"sys":21707,"fields":21710},{"id":21708,"createdAt":21709},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":21711,"slug":21712,"articleIntro":21711,"category":21713},"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",[21714],{"metadata":21715,"sys":21718,"fields":21725},{"tags":21716,"concepts":21717},[],[],{"space":21719,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21721,"publishedVersion":228,"revision":62,"contentType":21723,"locale":29},{"sys":21720},{"type":12,"linkType":13,"id":14},{"sys":21722},{"id":21,"type":12,"linkType":22},{"sys":21724},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21726,"metaTitle":238,"metaDescription":239,"mainTitle":21727,"subtitle":258,"heroImage":21742,"ctaButton":281,"ctaLink":282},[237],{"data":21728,"content":21729,"nodeType":74},{},[21730,21736],{"data":21731,"content":21732,"nodeType":250},{},[21733],{"data":21734,"marks":21735,"value":249,"nodeType":82},{},[],{"data":21737,"content":21738,"nodeType":87},{},[21739],{"data":21740,"marks":21741,"value":257,"nodeType":82},{},[],{"metadata":21743,"sys":21746,"fields":21751},{"tags":21744,"concepts":21745},[],[],{"space":21747,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21749,"publishedVersion":62,"revision":44,"locale":29},{"sys":21748},{"type":12,"linkType":13,"id":14},{"sys":21750},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21752},{"url":273,"details":21753,"fileName":279,"contentType":280},{"size":275,"image":21754},{"width":277,"height":278},{"sys":21756,"fields":21759},{"id":21757,"createdAt":21758},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":21760,"slug":21761,"articleIntro":-1,"category":21762},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[21763],{"metadata":21764,"sys":21767,"fields":21774},{"tags":21765,"concepts":21766},[],[],{"space":21768,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21770,"publishedVersion":228,"revision":62,"contentType":21772,"locale":29},{"sys":21769},{"type":12,"linkType":13,"id":14},{"sys":21771},{"id":21,"type":12,"linkType":22},{"sys":21773},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21775,"metaTitle":238,"metaDescription":239,"mainTitle":21776,"subtitle":258,"heroImage":21791,"ctaButton":281,"ctaLink":282},[237],{"data":21777,"content":21778,"nodeType":74},{},[21779,21785],{"data":21780,"content":21781,"nodeType":250},{},[21782],{"data":21783,"marks":21784,"value":249,"nodeType":82},{},[],{"data":21786,"content":21787,"nodeType":87},{},[21788],{"data":21789,"marks":21790,"value":257,"nodeType":82},{},[],{"metadata":21792,"sys":21795,"fields":21800},{"tags":21793,"concepts":21794},[],[],{"space":21796,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21798,"publishedVersion":62,"revision":44,"locale":29},{"sys":21797},{"type":12,"linkType":13,"id":14},{"sys":21799},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21801},{"url":273,"details":21802,"fileName":279,"contentType":280},{"size":275,"image":21803},{"width":277,"height":278},{"sys":21805,"fields":21808},{"id":21806,"createdAt":21807},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":21809,"slug":21810,"articleIntro":21809,"category":21811},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[21812],{"metadata":21813,"sys":21816,"fields":21823},{"tags":21814,"concepts":21815},[],[],{"space":21817,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21819,"publishedVersion":228,"revision":62,"contentType":21821,"locale":29},{"sys":21818},{"type":12,"linkType":13,"id":14},{"sys":21820},{"id":21,"type":12,"linkType":22},{"sys":21822},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21824,"metaTitle":238,"metaDescription":239,"mainTitle":21825,"subtitle":258,"heroImage":21840,"ctaButton":281,"ctaLink":282},[237],{"data":21826,"content":21827,"nodeType":74},{},[21828,21834],{"data":21829,"content":21830,"nodeType":250},{},[21831],{"data":21832,"marks":21833,"value":249,"nodeType":82},{},[],{"data":21835,"content":21836,"nodeType":87},{},[21837],{"data":21838,"marks":21839,"value":257,"nodeType":82},{},[],{"metadata":21841,"sys":21844,"fields":21849},{"tags":21842,"concepts":21843},[],[],{"space":21845,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21847,"publishedVersion":62,"revision":44,"locale":29},{"sys":21846},{"type":12,"linkType":13,"id":14},{"sys":21848},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21850},{"url":273,"details":21851,"fileName":279,"contentType":280},{"size":275,"image":21852},{"width":277,"height":278},{"sys":21854,"fields":21857},{"id":21855,"createdAt":21856},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":21858,"slug":21859,"articleIntro":-1,"category":21860},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[21861],{"metadata":21862,"sys":21865,"fields":21872},{"tags":21863,"concepts":21864},[],[],{"space":21866,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21868,"publishedVersion":228,"revision":62,"contentType":21870,"locale":29},{"sys":21867},{"type":12,"linkType":13,"id":14},{"sys":21869},{"id":21,"type":12,"linkType":22},{"sys":21871},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21873,"metaTitle":238,"metaDescription":239,"mainTitle":21874,"subtitle":258,"heroImage":21889,"ctaButton":281,"ctaLink":282},[237],{"data":21875,"content":21876,"nodeType":74},{},[21877,21883],{"data":21878,"content":21879,"nodeType":250},{},[21880],{"data":21881,"marks":21882,"value":249,"nodeType":82},{},[],{"data":21884,"content":21885,"nodeType":87},{},[21886],{"data":21887,"marks":21888,"value":257,"nodeType":82},{},[],{"metadata":21890,"sys":21893,"fields":21898},{"tags":21891,"concepts":21892},[],[],{"space":21894,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21896,"publishedVersion":62,"revision":44,"locale":29},{"sys":21895},{"type":12,"linkType":13,"id":14},{"sys":21897},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21899},{"url":273,"details":21900,"fileName":279,"contentType":280},{"size":275,"image":21901},{"width":277,"height":278},{"sys":21903,"fields":21906},{"id":21904,"createdAt":21905},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":21907,"slug":21908,"articleIntro":21907,"category":21909},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[21910],{"metadata":21911,"sys":21914,"fields":21921},{"tags":21912,"concepts":21913},[],[],{"space":21915,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21917,"publishedVersion":228,"revision":62,"contentType":21919,"locale":29},{"sys":21916},{"type":12,"linkType":13,"id":14},{"sys":21918},{"id":21,"type":12,"linkType":22},{"sys":21920},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21922,"metaTitle":238,"metaDescription":239,"mainTitle":21923,"subtitle":258,"heroImage":21938,"ctaButton":281,"ctaLink":282},[237],{"data":21924,"content":21925,"nodeType":74},{},[21926,21932],{"data":21927,"content":21928,"nodeType":250},{},[21929],{"data":21930,"marks":21931,"value":249,"nodeType":82},{},[],{"data":21933,"content":21934,"nodeType":87},{},[21935],{"data":21936,"marks":21937,"value":257,"nodeType":82},{},[],{"metadata":21939,"sys":21942,"fields":21947},{"tags":21940,"concepts":21941},[],[],{"space":21943,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21945,"publishedVersion":62,"revision":44,"locale":29},{"sys":21944},{"type":12,"linkType":13,"id":14},{"sys":21946},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21948},{"url":273,"details":21949,"fileName":279,"contentType":280},{"size":275,"image":21950},{"width":277,"height":278},{"sys":21952,"fields":21955},{"id":21953,"createdAt":21954},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":21956,"slug":21957,"articleIntro":21956,"category":21958},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[21959],{"metadata":21960,"sys":21963,"fields":21970},{"tags":21961,"concepts":21962},[],[],{"space":21964,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21966,"publishedVersion":228,"revision":62,"contentType":21968,"locale":29},{"sys":21965},{"type":12,"linkType":13,"id":14},{"sys":21967},{"id":21,"type":12,"linkType":22},{"sys":21969},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21971,"metaTitle":238,"metaDescription":239,"mainTitle":21972,"subtitle":258,"heroImage":21987,"ctaButton":281,"ctaLink":282},[237],{"data":21973,"content":21974,"nodeType":74},{},[21975,21981],{"data":21976,"content":21977,"nodeType":250},{},[21978],{"data":21979,"marks":21980,"value":249,"nodeType":82},{},[],{"data":21982,"content":21983,"nodeType":87},{},[21984],{"data":21985,"marks":21986,"value":257,"nodeType":82},{},[],{"metadata":21988,"sys":21991,"fields":21996},{"tags":21989,"concepts":21990},[],[],{"space":21992,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21994,"publishedVersion":62,"revision":44,"locale":29},{"sys":21993},{"type":12,"linkType":13,"id":14},{"sys":21995},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21997},{"url":273,"details":21998,"fileName":279,"contentType":280},{"size":275,"image":21999},{"width":277,"height":278},{"sys":22001,"fields":22004},{"id":22002,"createdAt":22003},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":22005,"slug":22006,"articleIntro":22005,"category":22007},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[22008],{"metadata":22009,"sys":22012,"fields":22019},{"tags":22010,"concepts":22011},[],[],{"space":22013,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22015,"publishedVersion":228,"revision":62,"contentType":22017,"locale":29},{"sys":22014},{"type":12,"linkType":13,"id":14},{"sys":22016},{"id":21,"type":12,"linkType":22},{"sys":22018},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22020,"metaTitle":238,"metaDescription":239,"mainTitle":22021,"subtitle":258,"heroImage":22036,"ctaButton":281,"ctaLink":282},[237],{"data":22022,"content":22023,"nodeType":74},{},[22024,22030],{"data":22025,"content":22026,"nodeType":250},{},[22027],{"data":22028,"marks":22029,"value":249,"nodeType":82},{},[],{"data":22031,"content":22032,"nodeType":87},{},[22033],{"data":22034,"marks":22035,"value":257,"nodeType":82},{},[],{"metadata":22037,"sys":22040,"fields":22045},{"tags":22038,"concepts":22039},[],[],{"space":22041,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22043,"publishedVersion":62,"revision":44,"locale":29},{"sys":22042},{"type":12,"linkType":13,"id":14},{"sys":22044},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22046},{"url":273,"details":22047,"fileName":279,"contentType":280},{"size":275,"image":22048},{"width":277,"height":278},{"sys":22050,"fields":22053},{"id":22051,"createdAt":22052},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":22054,"slug":22055,"articleIntro":22054,"category":22056},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[22057],{"metadata":22058,"sys":22061,"fields":22068},{"tags":22059,"concepts":22060},[],[],{"space":22062,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22064,"publishedVersion":228,"revision":62,"contentType":22066,"locale":29},{"sys":22063},{"type":12,"linkType":13,"id":14},{"sys":22065},{"id":21,"type":12,"linkType":22},{"sys":22067},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22069,"metaTitle":238,"metaDescription":239,"mainTitle":22070,"subtitle":258,"heroImage":22085,"ctaButton":281,"ctaLink":282},[237],{"data":22071,"content":22072,"nodeType":74},{},[22073,22079],{"data":22074,"content":22075,"nodeType":250},{},[22076],{"data":22077,"marks":22078,"value":249,"nodeType":82},{},[],{"data":22080,"content":22081,"nodeType":87},{},[22082],{"data":22083,"marks":22084,"value":257,"nodeType":82},{},[],{"metadata":22086,"sys":22089,"fields":22094},{"tags":22087,"concepts":22088},[],[],{"space":22090,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22092,"publishedVersion":62,"revision":44,"locale":29},{"sys":22091},{"type":12,"linkType":13,"id":14},{"sys":22093},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22095},{"url":273,"details":22096,"fileName":279,"contentType":280},{"size":275,"image":22097},{"width":277,"height":278},{"sys":22099,"fields":22102},{"id":22100,"createdAt":22101},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":22103,"slug":22104,"articleIntro":22103,"category":22105},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[22106],{"metadata":22107,"sys":22110,"fields":22117},{"tags":22108,"concepts":22109},[],[],{"space":22111,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22113,"publishedVersion":228,"revision":62,"contentType":22115,"locale":29},{"sys":22112},{"type":12,"linkType":13,"id":14},{"sys":22114},{"id":21,"type":12,"linkType":22},{"sys":22116},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22118,"metaTitle":238,"metaDescription":239,"mainTitle":22119,"subtitle":258,"heroImage":22134,"ctaButton":281,"ctaLink":282},[237],{"data":22120,"content":22121,"nodeType":74},{},[22122,22128],{"data":22123,"content":22124,"nodeType":250},{},[22125],{"data":22126,"marks":22127,"value":249,"nodeType":82},{},[],{"data":22129,"content":22130,"nodeType":87},{},[22131],{"data":22132,"marks":22133,"value":257,"nodeType":82},{},[],{"metadata":22135,"sys":22138,"fields":22143},{"tags":22136,"concepts":22137},[],[],{"space":22139,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22141,"publishedVersion":62,"revision":44,"locale":29},{"sys":22140},{"type":12,"linkType":13,"id":14},{"sys":22142},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22144},{"url":273,"details":22145,"fileName":279,"contentType":280},{"size":275,"image":22146},{"width":277,"height":278},{"sys":22148,"fields":22151},{"id":22149,"createdAt":22150},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":22152,"slug":22153,"articleIntro":22152,"category":22154},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[22155],{"metadata":22156,"sys":22159,"fields":22166},{"tags":22157,"concepts":22158},[],[],{"space":22160,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22162,"publishedVersion":228,"revision":62,"contentType":22164,"locale":29},{"sys":22161},{"type":12,"linkType":13,"id":14},{"sys":22163},{"id":21,"type":12,"linkType":22},{"sys":22165},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22167,"metaTitle":238,"metaDescription":239,"mainTitle":22168,"subtitle":258,"heroImage":22183,"ctaButton":281,"ctaLink":282},[237],{"data":22169,"content":22170,"nodeType":74},{},[22171,22177],{"data":22172,"content":22173,"nodeType":250},{},[22174],{"data":22175,"marks":22176,"value":249,"nodeType":82},{},[],{"data":22178,"content":22179,"nodeType":87},{},[22180],{"data":22181,"marks":22182,"value":257,"nodeType":82},{},[],{"metadata":22184,"sys":22187,"fields":22192},{"tags":22185,"concepts":22186},[],[],{"space":22188,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22190,"publishedVersion":62,"revision":44,"locale":29},{"sys":22189},{"type":12,"linkType":13,"id":14},{"sys":22191},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22193},{"url":273,"details":22194,"fileName":279,"contentType":280},{"size":275,"image":22195},{"width":277,"height":278},{"sys":22197,"fields":22200},{"id":22198,"createdAt":22199},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":22201,"slug":22202,"articleIntro":22201,"category":22203},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[22204],{"metadata":22205,"sys":22208,"fields":22215},{"tags":22206,"concepts":22207},[],[],{"space":22209,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22211,"publishedVersion":228,"revision":62,"contentType":22213,"locale":29},{"sys":22210},{"type":12,"linkType":13,"id":14},{"sys":22212},{"id":21,"type":12,"linkType":22},{"sys":22214},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22216,"metaTitle":238,"metaDescription":239,"mainTitle":22217,"subtitle":258,"heroImage":22232,"ctaButton":281,"ctaLink":282},[237],{"data":22218,"content":22219,"nodeType":74},{},[22220,22226],{"data":22221,"content":22222,"nodeType":250},{},[22223],{"data":22224,"marks":22225,"value":249,"nodeType":82},{},[],{"data":22227,"content":22228,"nodeType":87},{},[22229],{"data":22230,"marks":22231,"value":257,"nodeType":82},{},[],{"metadata":22233,"sys":22236,"fields":22241},{"tags":22234,"concepts":22235},[],[],{"space":22237,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22239,"publishedVersion":62,"revision":44,"locale":29},{"sys":22238},{"type":12,"linkType":13,"id":14},{"sys":22240},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22242},{"url":273,"details":22243,"fileName":279,"contentType":280},{"size":275,"image":22244},{"width":277,"height":278},{"sys":22246,"fields":22248},{"id":22247,"createdAt":5434},"1gL1TVBdSVq2maqsnWjSUW",{"title":22249,"slug":22250,"articleIntro":-1,"category":22251},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[22252],{"metadata":22253,"sys":22256,"fields":22263},{"tags":22254,"concepts":22255},[],[],{"space":22257,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22259,"publishedVersion":228,"revision":62,"contentType":22261,"locale":29},{"sys":22258},{"type":12,"linkType":13,"id":14},{"sys":22260},{"id":21,"type":12,"linkType":22},{"sys":22262},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22264,"metaTitle":238,"metaDescription":239,"mainTitle":22265,"subtitle":258,"heroImage":22280,"ctaButton":281,"ctaLink":282},[237],{"data":22266,"content":22267,"nodeType":74},{},[22268,22274],{"data":22269,"content":22270,"nodeType":250},{},[22271],{"data":22272,"marks":22273,"value":249,"nodeType":82},{},[],{"data":22275,"content":22276,"nodeType":87},{},[22277],{"data":22278,"marks":22279,"value":257,"nodeType":82},{},[],{"metadata":22281,"sys":22284,"fields":22289},{"tags":22282,"concepts":22283},[],[],{"space":22285,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22287,"publishedVersion":62,"revision":44,"locale":29},{"sys":22286},{"type":12,"linkType":13,"id":14},{"sys":22288},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22290},{"url":273,"details":22291,"fileName":279,"contentType":280},{"size":275,"image":22292},{"width":277,"height":278},{"sys":22294,"fields":22297},{"id":22295,"createdAt":22296},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":22298,"slug":22299,"articleIntro":22298,"category":22300},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[22301],{"metadata":22302,"sys":22305,"fields":22312},{"tags":22303,"concepts":22304},[],[],{"space":22306,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22308,"publishedVersion":228,"revision":62,"contentType":22310,"locale":29},{"sys":22307},{"type":12,"linkType":13,"id":14},{"sys":22309},{"id":21,"type":12,"linkType":22},{"sys":22311},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22313,"metaTitle":238,"metaDescription":239,"mainTitle":22314,"subtitle":258,"heroImage":22329,"ctaButton":281,"ctaLink":282},[237],{"data":22315,"content":22316,"nodeType":74},{},[22317,22323],{"data":22318,"content":22319,"nodeType":250},{},[22320],{"data":22321,"marks":22322,"value":249,"nodeType":82},{},[],{"data":22324,"content":22325,"nodeType":87},{},[22326],{"data":22327,"marks":22328,"value":257,"nodeType":82},{},[],{"metadata":22330,"sys":22333,"fields":22338},{"tags":22331,"concepts":22332},[],[],{"space":22334,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22336,"publishedVersion":62,"revision":44,"locale":29},{"sys":22335},{"type":12,"linkType":13,"id":14},{"sys":22337},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22339},{"url":273,"details":22340,"fileName":279,"contentType":280},{"size":275,"image":22341},{"width":277,"height":278},{"sys":22343,"fields":22346},{"id":22344,"createdAt":22345},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":22347,"slug":22348,"articleIntro":-1,"category":22349},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[22350],{"metadata":22351,"sys":22354,"fields":22361},{"tags":22352,"concepts":22353},[],[],{"space":22355,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22357,"publishedVersion":228,"revision":62,"contentType":22359,"locale":29},{"sys":22356},{"type":12,"linkType":13,"id":14},{"sys":22358},{"id":21,"type":12,"linkType":22},{"sys":22360},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22362,"metaTitle":238,"metaDescription":239,"mainTitle":22363,"subtitle":258,"heroImage":22378,"ctaButton":281,"ctaLink":282},[237],{"data":22364,"content":22365,"nodeType":74},{},[22366,22372],{"data":22367,"content":22368,"nodeType":250},{},[22369],{"data":22370,"marks":22371,"value":249,"nodeType":82},{},[],{"data":22373,"content":22374,"nodeType":87},{},[22375],{"data":22376,"marks":22377,"value":257,"nodeType":82},{},[],{"metadata":22379,"sys":22382,"fields":22387},{"tags":22380,"concepts":22381},[],[],{"space":22383,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22385,"publishedVersion":62,"revision":44,"locale":29},{"sys":22384},{"type":12,"linkType":13,"id":14},{"sys":22386},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22388},{"url":273,"details":22389,"fileName":279,"contentType":280},{"size":275,"image":22390},{"width":277,"height":278},{"sys":22392,"fields":22395},{"id":22393,"createdAt":22394},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":22396,"slug":22397,"articleIntro":22396,"category":22398},"426 - Personnel - Dépôts","compte-426-personnel-depots",[22399],{"metadata":22400,"sys":22403,"fields":22410},{"tags":22401,"concepts":22402},[],[],{"space":22404,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22406,"publishedVersion":228,"revision":62,"contentType":22408,"locale":29},{"sys":22405},{"type":12,"linkType":13,"id":14},{"sys":22407},{"id":21,"type":12,"linkType":22},{"sys":22409},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22411,"metaTitle":238,"metaDescription":239,"mainTitle":22412,"subtitle":258,"heroImage":22427,"ctaButton":281,"ctaLink":282},[237],{"data":22413,"content":22414,"nodeType":74},{},[22415,22421],{"data":22416,"content":22417,"nodeType":250},{},[22418],{"data":22419,"marks":22420,"value":249,"nodeType":82},{},[],{"data":22422,"content":22423,"nodeType":87},{},[22424],{"data":22425,"marks":22426,"value":257,"nodeType":82},{},[],{"metadata":22428,"sys":22431,"fields":22436},{"tags":22429,"concepts":22430},[],[],{"space":22432,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22434,"publishedVersion":62,"revision":44,"locale":29},{"sys":22433},{"type":12,"linkType":13,"id":14},{"sys":22435},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22437},{"url":273,"details":22438,"fileName":279,"contentType":280},{"size":275,"image":22439},{"width":277,"height":278},{"sys":22441,"fields":22444},{"id":22442,"createdAt":22443},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":22445,"slug":22446,"articleIntro":22445,"category":22447},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[22448],{"metadata":22449,"sys":22452,"fields":22459},{"tags":22450,"concepts":22451},[],[],{"space":22453,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22455,"publishedVersion":228,"revision":62,"contentType":22457,"locale":29},{"sys":22454},{"type":12,"linkType":13,"id":14},{"sys":22456},{"id":21,"type":12,"linkType":22},{"sys":22458},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22460,"metaTitle":238,"metaDescription":239,"mainTitle":22461,"subtitle":258,"heroImage":22476,"ctaButton":281,"ctaLink":282},[237],{"data":22462,"content":22463,"nodeType":74},{},[22464,22470],{"data":22465,"content":22466,"nodeType":250},{},[22467],{"data":22468,"marks":22469,"value":249,"nodeType":82},{},[],{"data":22471,"content":22472,"nodeType":87},{},[22473],{"data":22474,"marks":22475,"value":257,"nodeType":82},{},[],{"metadata":22477,"sys":22480,"fields":22485},{"tags":22478,"concepts":22479},[],[],{"space":22481,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22483,"publishedVersion":62,"revision":44,"locale":29},{"sys":22482},{"type":12,"linkType":13,"id":14},{"sys":22484},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22486},{"url":273,"details":22487,"fileName":279,"contentType":280},{"size":275,"image":22488},{"width":277,"height":278},{"sys":22490,"fields":22491},{"id":15,"createdAt":17},{"title":31,"slug":213,"articleIntro":31,"category":22492},[22493],{"metadata":22494,"sys":22497,"fields":22504},{"tags":22495,"concepts":22496},[],[],{"space":22498,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22500,"publishedVersion":228,"revision":62,"contentType":22502,"locale":29},{"sys":22499},{"type":12,"linkType":13,"id":14},{"sys":22501},{"id":21,"type":12,"linkType":22},{"sys":22503},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22505,"metaTitle":238,"metaDescription":239,"mainTitle":22506,"subtitle":258,"heroImage":22521,"ctaButton":281,"ctaLink":282},[237],{"data":22507,"content":22508,"nodeType":74},{},[22509,22515],{"data":22510,"content":22511,"nodeType":250},{},[22512],{"data":22513,"marks":22514,"value":249,"nodeType":82},{},[],{"data":22516,"content":22517,"nodeType":87},{},[22518],{"data":22519,"marks":22520,"value":257,"nodeType":82},{},[],{"metadata":22522,"sys":22525,"fields":22530},{"tags":22523,"concepts":22524},[],[],{"space":22526,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22528,"publishedVersion":62,"revision":44,"locale":29},{"sys":22527},{"type":12,"linkType":13,"id":14},{"sys":22529},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22531},{"url":273,"details":22532,"fileName":279,"contentType":280},{"size":275,"image":22533},{"width":277,"height":278},{"sys":22535,"fields":22538},{"id":22536,"createdAt":22537},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":22539,"slug":22540,"articleIntro":22539,"category":22541},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[22542],{"metadata":22543,"sys":22546,"fields":22553},{"tags":22544,"concepts":22545},[],[],{"space":22547,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22549,"publishedVersion":228,"revision":62,"contentType":22551,"locale":29},{"sys":22548},{"type":12,"linkType":13,"id":14},{"sys":22550},{"id":21,"type":12,"linkType":22},{"sys":22552},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22554,"metaTitle":238,"metaDescription":239,"mainTitle":22555,"subtitle":258,"heroImage":22570,"ctaButton":281,"ctaLink":282},[237],{"data":22556,"content":22557,"nodeType":74},{},[22558,22564],{"data":22559,"content":22560,"nodeType":250},{},[22561],{"data":22562,"marks":22563,"value":249,"nodeType":82},{},[],{"data":22565,"content":22566,"nodeType":87},{},[22567],{"data":22568,"marks":22569,"value":257,"nodeType":82},{},[],{"metadata":22571,"sys":22574,"fields":22579},{"tags":22572,"concepts":22573},[],[],{"space":22575,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22577,"publishedVersion":62,"revision":44,"locale":29},{"sys":22576},{"type":12,"linkType":13,"id":14},{"sys":22578},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22580},{"url":273,"details":22581,"fileName":279,"contentType":280},{"size":275,"image":22582},{"width":277,"height":278},{"sys":22584,"fields":22587},{"id":22585,"createdAt":22586},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":22588,"slug":22589,"articleIntro":22588,"category":22590},"6232 - Echantillons","compte-6232-echantillons",[22591],{"metadata":22592,"sys":22595,"fields":22602},{"tags":22593,"concepts":22594},[],[],{"space":22596,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22598,"publishedVersion":228,"revision":62,"contentType":22600,"locale":29},{"sys":22597},{"type":12,"linkType":13,"id":14},{"sys":22599},{"id":21,"type":12,"linkType":22},{"sys":22601},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22603,"metaTitle":238,"metaDescription":239,"mainTitle":22604,"subtitle":258,"heroImage":22619,"ctaButton":281,"ctaLink":282},[237],{"data":22605,"content":22606,"nodeType":74},{},[22607,22613],{"data":22608,"content":22609,"nodeType":250},{},[22610],{"data":22611,"marks":22612,"value":249,"nodeType":82},{},[],{"data":22614,"content":22615,"nodeType":87},{},[22616],{"data":22617,"marks":22618,"value":257,"nodeType":82},{},[],{"metadata":22620,"sys":22623,"fields":22628},{"tags":22621,"concepts":22622},[],[],{"space":22624,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22626,"publishedVersion":62,"revision":44,"locale":29},{"sys":22625},{"type":12,"linkType":13,"id":14},{"sys":22627},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22629},{"url":273,"details":22630,"fileName":279,"contentType":280},{"size":275,"image":22631},{"width":277,"height":278},{"sys":22633,"fields":22636},{"id":22634,"createdAt":22635},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":22637,"slug":22638,"articleIntro":22637,"category":22639},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[22640],{"metadata":22641,"sys":22644,"fields":22651},{"tags":22642,"concepts":22643},[],[],{"space":22645,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22647,"publishedVersion":228,"revision":62,"contentType":22649,"locale":29},{"sys":22646},{"type":12,"linkType":13,"id":14},{"sys":22648},{"id":21,"type":12,"linkType":22},{"sys":22650},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22652,"metaTitle":238,"metaDescription":239,"mainTitle":22653,"subtitle":258,"heroImage":22668,"ctaButton":281,"ctaLink":282},[237],{"data":22654,"content":22655,"nodeType":74},{},[22656,22662],{"data":22657,"content":22658,"nodeType":250},{},[22659],{"data":22660,"marks":22661,"value":249,"nodeType":82},{},[],{"data":22663,"content":22664,"nodeType":87},{},[22665],{"data":22666,"marks":22667,"value":257,"nodeType":82},{},[],{"metadata":22669,"sys":22672,"fields":22677},{"tags":22670,"concepts":22671},[],[],{"space":22673,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22675,"publishedVersion":62,"revision":44,"locale":29},{"sys":22674},{"type":12,"linkType":13,"id":14},{"sys":22676},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22678},{"url":273,"details":22679,"fileName":279,"contentType":280},{"size":275,"image":22680},{"width":277,"height":278},{"sys":22682,"fields":22685},{"id":22683,"createdAt":22684},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":22686,"slug":22687,"articleIntro":22686,"category":22688},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[22689],{"metadata":22690,"sys":22693,"fields":22700},{"tags":22691,"concepts":22692},[],[],{"space":22694,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22696,"publishedVersion":228,"revision":62,"contentType":22698,"locale":29},{"sys":22695},{"type":12,"linkType":13,"id":14},{"sys":22697},{"id":21,"type":12,"linkType":22},{"sys":22699},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22701,"metaTitle":238,"metaDescription":239,"mainTitle":22702,"subtitle":258,"heroImage":22717,"ctaButton":281,"ctaLink":282},[237],{"data":22703,"content":22704,"nodeType":74},{},[22705,22711],{"data":22706,"content":22707,"nodeType":250},{},[22708],{"data":22709,"marks":22710,"value":249,"nodeType":82},{},[],{"data":22712,"content":22713,"nodeType":87},{},[22714],{"data":22715,"marks":22716,"value":257,"nodeType":82},{},[],{"metadata":22718,"sys":22721,"fields":22726},{"tags":22719,"concepts":22720},[],[],{"space":22722,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22724,"publishedVersion":62,"revision":44,"locale":29},{"sys":22723},{"type":12,"linkType":13,"id":14},{"sys":22725},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22727},{"url":273,"details":22728,"fileName":279,"contentType":280},{"size":275,"image":22729},{"width":277,"height":278},{"sys":22731,"fields":22734},{"id":22732,"createdAt":22733},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":22735,"slug":22736,"articleIntro":22735,"category":22737},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[22738],{"metadata":22739,"sys":22742,"fields":22749},{"tags":22740,"concepts":22741},[],[],{"space":22743,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22745,"publishedVersion":228,"revision":62,"contentType":22747,"locale":29},{"sys":22744},{"type":12,"linkType":13,"id":14},{"sys":22746},{"id":21,"type":12,"linkType":22},{"sys":22748},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22750,"metaTitle":238,"metaDescription":239,"mainTitle":22751,"subtitle":258,"heroImage":22766,"ctaButton":281,"ctaLink":282},[237],{"data":22752,"content":22753,"nodeType":74},{},[22754,22760],{"data":22755,"content":22756,"nodeType":250},{},[22757],{"data":22758,"marks":22759,"value":249,"nodeType":82},{},[],{"data":22761,"content":22762,"nodeType":87},{},[22763],{"data":22764,"marks":22765,"value":257,"nodeType":82},{},[],{"metadata":22767,"sys":22770,"fields":22775},{"tags":22768,"concepts":22769},[],[],{"space":22771,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22773,"publishedVersion":62,"revision":44,"locale":29},{"sys":22772},{"type":12,"linkType":13,"id":14},{"sys":22774},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22776},{"url":273,"details":22777,"fileName":279,"contentType":280},{"size":275,"image":22778},{"width":277,"height":278},{"sys":22780,"fields":22783},{"id":22781,"createdAt":22782},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":22784,"slug":22785,"articleIntro":22784,"category":22786},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[22787],{"metadata":22788,"sys":22791,"fields":22798},{"tags":22789,"concepts":22790},[],[],{"space":22792,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22794,"publishedVersion":228,"revision":62,"contentType":22796,"locale":29},{"sys":22793},{"type":12,"linkType":13,"id":14},{"sys":22795},{"id":21,"type":12,"linkType":22},{"sys":22797},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22799,"metaTitle":238,"metaDescription":239,"mainTitle":22800,"subtitle":258,"heroImage":22815,"ctaButton":281,"ctaLink":282},[237],{"data":22801,"content":22802,"nodeType":74},{},[22803,22809],{"data":22804,"content":22805,"nodeType":250},{},[22806],{"data":22807,"marks":22808,"value":249,"nodeType":82},{},[],{"data":22810,"content":22811,"nodeType":87},{},[22812],{"data":22813,"marks":22814,"value":257,"nodeType":82},{},[],{"metadata":22816,"sys":22819,"fields":22824},{"tags":22817,"concepts":22818},[],[],{"space":22820,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22822,"publishedVersion":62,"revision":44,"locale":29},{"sys":22821},{"type":12,"linkType":13,"id":14},{"sys":22823},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22825},{"url":273,"details":22826,"fileName":279,"contentType":280},{"size":275,"image":22827},{"width":277,"height":278},{"sys":22829,"fields":22832},{"id":22830,"createdAt":22831},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":22833,"slug":22834,"articleIntro":22833,"category":22835},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[22836],{"metadata":22837,"sys":22840,"fields":22847},{"tags":22838,"concepts":22839},[],[],{"space":22841,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22843,"publishedVersion":228,"revision":62,"contentType":22845,"locale":29},{"sys":22842},{"type":12,"linkType":13,"id":14},{"sys":22844},{"id":21,"type":12,"linkType":22},{"sys":22846},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22848,"metaTitle":238,"metaDescription":239,"mainTitle":22849,"subtitle":258,"heroImage":22864,"ctaButton":281,"ctaLink":282},[237],{"data":22850,"content":22851,"nodeType":74},{},[22852,22858],{"data":22853,"content":22854,"nodeType":250},{},[22855],{"data":22856,"marks":22857,"value":249,"nodeType":82},{},[],{"data":22859,"content":22860,"nodeType":87},{},[22861],{"data":22862,"marks":22863,"value":257,"nodeType":82},{},[],{"metadata":22865,"sys":22868,"fields":22873},{"tags":22866,"concepts":22867},[],[],{"space":22869,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22871,"publishedVersion":62,"revision":44,"locale":29},{"sys":22870},{"type":12,"linkType":13,"id":14},{"sys":22872},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22874},{"url":273,"details":22875,"fileName":279,"contentType":280},{"size":275,"image":22876},{"width":277,"height":278},{"sys":22878,"fields":22881},{"id":22879,"createdAt":22880},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":22882,"slug":22883,"articleIntro":-1,"category":22884},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[22885],{"metadata":22886,"sys":22889,"fields":22896},{"tags":22887,"concepts":22888},[],[],{"space":22890,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22892,"publishedVersion":228,"revision":62,"contentType":22894,"locale":29},{"sys":22891},{"type":12,"linkType":13,"id":14},{"sys":22893},{"id":21,"type":12,"linkType":22},{"sys":22895},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22897,"metaTitle":238,"metaDescription":239,"mainTitle":22898,"subtitle":258,"heroImage":22913,"ctaButton":281,"ctaLink":282},[237],{"data":22899,"content":22900,"nodeType":74},{},[22901,22907],{"data":22902,"content":22903,"nodeType":250},{},[22904],{"data":22905,"marks":22906,"value":249,"nodeType":82},{},[],{"data":22908,"content":22909,"nodeType":87},{},[22910],{"data":22911,"marks":22912,"value":257,"nodeType":82},{},[],{"metadata":22914,"sys":22917,"fields":22922},{"tags":22915,"concepts":22916},[],[],{"space":22918,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22920,"publishedVersion":62,"revision":44,"locale":29},{"sys":22919},{"type":12,"linkType":13,"id":14},{"sys":22921},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22923},{"url":273,"details":22924,"fileName":279,"contentType":280},{"size":275,"image":22925},{"width":277,"height":278},{"sys":22927,"fields":22930},{"id":22928,"createdAt":22929},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":22931,"slug":22932,"articleIntro":22931,"category":22933},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[22934],{"metadata":22935,"sys":22938,"fields":22945},{"tags":22936,"concepts":22937},[],[],{"space":22939,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22941,"publishedVersion":228,"revision":62,"contentType":22943,"locale":29},{"sys":22940},{"type":12,"linkType":13,"id":14},{"sys":22942},{"id":21,"type":12,"linkType":22},{"sys":22944},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22946,"metaTitle":238,"metaDescription":239,"mainTitle":22947,"subtitle":258,"heroImage":22962,"ctaButton":281,"ctaLink":282},[237],{"data":22948,"content":22949,"nodeType":74},{},[22950,22956],{"data":22951,"content":22952,"nodeType":250},{},[22953],{"data":22954,"marks":22955,"value":249,"nodeType":82},{},[],{"data":22957,"content":22958,"nodeType":87},{},[22959],{"data":22960,"marks":22961,"value":257,"nodeType":82},{},[],{"metadata":22963,"sys":22966,"fields":22971},{"tags":22964,"concepts":22965},[],[],{"space":22967,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22969,"publishedVersion":62,"revision":44,"locale":29},{"sys":22968},{"type":12,"linkType":13,"id":14},{"sys":22970},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22972},{"url":273,"details":22973,"fileName":279,"contentType":280},{"size":275,"image":22974},{"width":277,"height":278},{"sys":22976,"fields":22979},{"id":22977,"createdAt":22978},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":22980,"slug":22981,"articleIntro":22980,"category":22982},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[22983],{"metadata":22984,"sys":22987,"fields":22994},{"tags":22985,"concepts":22986},[],[],{"space":22988,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22990,"publishedVersion":228,"revision":62,"contentType":22992,"locale":29},{"sys":22989},{"type":12,"linkType":13,"id":14},{"sys":22991},{"id":21,"type":12,"linkType":22},{"sys":22993},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22995,"metaTitle":238,"metaDescription":239,"mainTitle":22996,"subtitle":258,"heroImage":23011,"ctaButton":281,"ctaLink":282},[237],{"data":22997,"content":22998,"nodeType":74},{},[22999,23005],{"data":23000,"content":23001,"nodeType":250},{},[23002],{"data":23003,"marks":23004,"value":249,"nodeType":82},{},[],{"data":23006,"content":23007,"nodeType":87},{},[23008],{"data":23009,"marks":23010,"value":257,"nodeType":82},{},[],{"metadata":23012,"sys":23015,"fields":23020},{"tags":23013,"concepts":23014},[],[],{"space":23016,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23018,"publishedVersion":62,"revision":44,"locale":29},{"sys":23017},{"type":12,"linkType":13,"id":14},{"sys":23019},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23021},{"url":273,"details":23022,"fileName":279,"contentType":280},{"size":275,"image":23023},{"width":277,"height":278},{"sys":23025,"fields":23028},{"id":23026,"createdAt":23027},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":23029,"slug":23030,"articleIntro":23029,"category":23031},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[23032],{"metadata":23033,"sys":23036,"fields":23043},{"tags":23034,"concepts":23035},[],[],{"space":23037,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23039,"publishedVersion":228,"revision":62,"contentType":23041,"locale":29},{"sys":23038},{"type":12,"linkType":13,"id":14},{"sys":23040},{"id":21,"type":12,"linkType":22},{"sys":23042},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23044,"metaTitle":238,"metaDescription":239,"mainTitle":23045,"subtitle":258,"heroImage":23060,"ctaButton":281,"ctaLink":282},[237],{"data":23046,"content":23047,"nodeType":74},{},[23048,23054],{"data":23049,"content":23050,"nodeType":250},{},[23051],{"data":23052,"marks":23053,"value":249,"nodeType":82},{},[],{"data":23055,"content":23056,"nodeType":87},{},[23057],{"data":23058,"marks":23059,"value":257,"nodeType":82},{},[],{"metadata":23061,"sys":23064,"fields":23069},{"tags":23062,"concepts":23063},[],[],{"space":23065,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23067,"publishedVersion":62,"revision":44,"locale":29},{"sys":23066},{"type":12,"linkType":13,"id":14},{"sys":23068},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23070},{"url":273,"details":23071,"fileName":279,"contentType":280},{"size":275,"image":23072},{"width":277,"height":278},{"sys":23074,"fields":23077},{"id":23075,"createdAt":23076},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":23078,"slug":23079,"articleIntro":-1,"category":23080},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[23081],{"metadata":23082,"sys":23085,"fields":23092},{"tags":23083,"concepts":23084},[],[],{"space":23086,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23088,"publishedVersion":228,"revision":62,"contentType":23090,"locale":29},{"sys":23087},{"type":12,"linkType":13,"id":14},{"sys":23089},{"id":21,"type":12,"linkType":22},{"sys":23091},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23093,"metaTitle":238,"metaDescription":239,"mainTitle":23094,"subtitle":258,"heroImage":23109,"ctaButton":281,"ctaLink":282},[237],{"data":23095,"content":23096,"nodeType":74},{},[23097,23103],{"data":23098,"content":23099,"nodeType":250},{},[23100],{"data":23101,"marks":23102,"value":249,"nodeType":82},{},[],{"data":23104,"content":23105,"nodeType":87},{},[23106],{"data":23107,"marks":23108,"value":257,"nodeType":82},{},[],{"metadata":23110,"sys":23113,"fields":23118},{"tags":23111,"concepts":23112},[],[],{"space":23114,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23116,"publishedVersion":62,"revision":44,"locale":29},{"sys":23115},{"type":12,"linkType":13,"id":14},{"sys":23117},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23119},{"url":273,"details":23120,"fileName":279,"contentType":280},{"size":275,"image":23121},{"width":277,"height":278},{"sys":23123,"fields":23126},{"id":23124,"createdAt":23125},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":23127,"slug":23128,"articleIntro":-1,"category":23129},"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",[23130],{"metadata":23131,"sys":23134,"fields":23141},{"tags":23132,"concepts":23133},[],[],{"space":23135,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23137,"publishedVersion":228,"revision":62,"contentType":23139,"locale":29},{"sys":23136},{"type":12,"linkType":13,"id":14},{"sys":23138},{"id":21,"type":12,"linkType":22},{"sys":23140},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23142,"metaTitle":238,"metaDescription":239,"mainTitle":23143,"subtitle":258,"heroImage":23158,"ctaButton":281,"ctaLink":282},[237],{"data":23144,"content":23145,"nodeType":74},{},[23146,23152],{"data":23147,"content":23148,"nodeType":250},{},[23149],{"data":23150,"marks":23151,"value":249,"nodeType":82},{},[],{"data":23153,"content":23154,"nodeType":87},{},[23155],{"data":23156,"marks":23157,"value":257,"nodeType":82},{},[],{"metadata":23159,"sys":23162,"fields":23167},{"tags":23160,"concepts":23161},[],[],{"space":23163,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23165,"publishedVersion":62,"revision":44,"locale":29},{"sys":23164},{"type":12,"linkType":13,"id":14},{"sys":23166},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23168},{"url":273,"details":23169,"fileName":279,"contentType":280},{"size":275,"image":23170},{"width":277,"height":278},{"sys":23172,"fields":23174},{"id":23173,"createdAt":18766},"162s9jHJG3pe8Lo9DnYq87",{"title":23175,"slug":23176,"articleIntro":23175,"category":23177},"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",[23178],{"metadata":23179,"sys":23182,"fields":23189},{"tags":23180,"concepts":23181},[],[],{"space":23183,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23185,"publishedVersion":228,"revision":62,"contentType":23187,"locale":29},{"sys":23184},{"type":12,"linkType":13,"id":14},{"sys":23186},{"id":21,"type":12,"linkType":22},{"sys":23188},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23190,"metaTitle":238,"metaDescription":239,"mainTitle":23191,"subtitle":258,"heroImage":23206,"ctaButton":281,"ctaLink":282},[237],{"data":23192,"content":23193,"nodeType":74},{},[23194,23200],{"data":23195,"content":23196,"nodeType":250},{},[23197],{"data":23198,"marks":23199,"value":249,"nodeType":82},{},[],{"data":23201,"content":23202,"nodeType":87},{},[23203],{"data":23204,"marks":23205,"value":257,"nodeType":82},{},[],{"metadata":23207,"sys":23210,"fields":23215},{"tags":23208,"concepts":23209},[],[],{"space":23211,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23213,"publishedVersion":62,"revision":44,"locale":29},{"sys":23212},{"type":12,"linkType":13,"id":14},{"sys":23214},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23216},{"url":273,"details":23217,"fileName":279,"contentType":280},{"size":275,"image":23218},{"width":277,"height":278},{"sys":23220,"fields":23223},{"id":23221,"createdAt":23222},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":23224,"slug":23225,"articleIntro":23224,"category":23226},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[23227],{"metadata":23228,"sys":23231,"fields":23238},{"tags":23229,"concepts":23230},[],[],{"space":23232,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23234,"publishedVersion":228,"revision":62,"contentType":23236,"locale":29},{"sys":23233},{"type":12,"linkType":13,"id":14},{"sys":23235},{"id":21,"type":12,"linkType":22},{"sys":23237},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23239,"metaTitle":238,"metaDescription":239,"mainTitle":23240,"subtitle":258,"heroImage":23255,"ctaButton":281,"ctaLink":282},[237],{"data":23241,"content":23242,"nodeType":74},{},[23243,23249],{"data":23244,"content":23245,"nodeType":250},{},[23246],{"data":23247,"marks":23248,"value":249,"nodeType":82},{},[],{"data":23250,"content":23251,"nodeType":87},{},[23252],{"data":23253,"marks":23254,"value":257,"nodeType":82},{},[],{"metadata":23256,"sys":23259,"fields":23264},{"tags":23257,"concepts":23258},[],[],{"space":23260,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23262,"publishedVersion":62,"revision":44,"locale":29},{"sys":23261},{"type":12,"linkType":13,"id":14},{"sys":23263},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23265},{"url":273,"details":23266,"fileName":279,"contentType":280},{"size":275,"image":23267},{"width":277,"height":278},{"sys":23269,"fields":23272},{"id":23270,"createdAt":23271},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":23273,"slug":23274,"articleIntro":-1,"category":23275},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[23276],{"metadata":23277,"sys":23280,"fields":23287},{"tags":23278,"concepts":23279},[],[],{"space":23281,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23283,"publishedVersion":228,"revision":62,"contentType":23285,"locale":29},{"sys":23282},{"type":12,"linkType":13,"id":14},{"sys":23284},{"id":21,"type":12,"linkType":22},{"sys":23286},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23288,"metaTitle":238,"metaDescription":239,"mainTitle":23289,"subtitle":258,"heroImage":23304,"ctaButton":281,"ctaLink":282},[237],{"data":23290,"content":23291,"nodeType":74},{},[23292,23298],{"data":23293,"content":23294,"nodeType":250},{},[23295],{"data":23296,"marks":23297,"value":249,"nodeType":82},{},[],{"data":23299,"content":23300,"nodeType":87},{},[23301],{"data":23302,"marks":23303,"value":257,"nodeType":82},{},[],{"metadata":23305,"sys":23308,"fields":23313},{"tags":23306,"concepts":23307},[],[],{"space":23309,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23311,"publishedVersion":62,"revision":44,"locale":29},{"sys":23310},{"type":12,"linkType":13,"id":14},{"sys":23312},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23314},{"url":273,"details":23315,"fileName":279,"contentType":280},{"size":275,"image":23316},{"width":277,"height":278},{"sys":23318,"fields":23321},{"id":23319,"createdAt":23320},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":23322,"slug":23323,"articleIntro":23322,"category":23324},"Compte 6026 - Emballages","compte-6026-emballages",[23325],{"metadata":23326,"sys":23329,"fields":23336},{"tags":23327,"concepts":23328},[],[],{"space":23330,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23332,"publishedVersion":228,"revision":62,"contentType":23334,"locale":29},{"sys":23331},{"type":12,"linkType":13,"id":14},{"sys":23333},{"id":21,"type":12,"linkType":22},{"sys":23335},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23337,"metaTitle":238,"metaDescription":239,"mainTitle":23338,"subtitle":258,"heroImage":23353,"ctaButton":281,"ctaLink":282},[237],{"data":23339,"content":23340,"nodeType":74},{},[23341,23347],{"data":23342,"content":23343,"nodeType":250},{},[23344],{"data":23345,"marks":23346,"value":249,"nodeType":82},{},[],{"data":23348,"content":23349,"nodeType":87},{},[23350],{"data":23351,"marks":23352,"value":257,"nodeType":82},{},[],{"metadata":23354,"sys":23357,"fields":23362},{"tags":23355,"concepts":23356},[],[],{"space":23358,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23360,"publishedVersion":62,"revision":44,"locale":29},{"sys":23359},{"type":12,"linkType":13,"id":14},{"sys":23361},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23363},{"url":273,"details":23364,"fileName":279,"contentType":280},{"size":275,"image":23365},{"width":277,"height":278},{"sys":23367,"fields":23370},{"id":23368,"createdAt":23369},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":23371,"slug":23372,"articleIntro":23371,"category":23373},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[23374],{"metadata":23375,"sys":23378,"fields":23385},{"tags":23376,"concepts":23377},[],[],{"space":23379,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23381,"publishedVersion":228,"revision":62,"contentType":23383,"locale":29},{"sys":23380},{"type":12,"linkType":13,"id":14},{"sys":23382},{"id":21,"type":12,"linkType":22},{"sys":23384},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23386,"metaTitle":238,"metaDescription":239,"mainTitle":23387,"subtitle":258,"heroImage":23402,"ctaButton":281,"ctaLink":282},[237],{"data":23388,"content":23389,"nodeType":74},{},[23390,23396],{"data":23391,"content":23392,"nodeType":250},{},[23393],{"data":23394,"marks":23395,"value":249,"nodeType":82},{},[],{"data":23397,"content":23398,"nodeType":87},{},[23399],{"data":23400,"marks":23401,"value":257,"nodeType":82},{},[],{"metadata":23403,"sys":23406,"fields":23411},{"tags":23404,"concepts":23405},[],[],{"space":23407,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23409,"publishedVersion":62,"revision":44,"locale":29},{"sys":23408},{"type":12,"linkType":13,"id":14},{"sys":23410},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23412},{"url":273,"details":23413,"fileName":279,"contentType":280},{"size":275,"image":23414},{"width":277,"height":278},{"sys":23416,"fields":23419},{"id":23417,"createdAt":23418},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":23420,"slug":23421,"articleIntro":23420,"category":23422},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[23423],{"metadata":23424,"sys":23427,"fields":23434},{"tags":23425,"concepts":23426},[],[],{"space":23428,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23430,"publishedVersion":228,"revision":62,"contentType":23432,"locale":29},{"sys":23429},{"type":12,"linkType":13,"id":14},{"sys":23431},{"id":21,"type":12,"linkType":22},{"sys":23433},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23435,"metaTitle":238,"metaDescription":239,"mainTitle":23436,"subtitle":258,"heroImage":23451,"ctaButton":281,"ctaLink":282},[237],{"data":23437,"content":23438,"nodeType":74},{},[23439,23445],{"data":23440,"content":23441,"nodeType":250},{},[23442],{"data":23443,"marks":23444,"value":249,"nodeType":82},{},[],{"data":23446,"content":23447,"nodeType":87},{},[23448],{"data":23449,"marks":23450,"value":257,"nodeType":82},{},[],{"metadata":23452,"sys":23455,"fields":23460},{"tags":23453,"concepts":23454},[],[],{"space":23456,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23458,"publishedVersion":62,"revision":44,"locale":29},{"sys":23457},{"type":12,"linkType":13,"id":14},{"sys":23459},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23461},{"url":273,"details":23462,"fileName":279,"contentType":280},{"size":275,"image":23463},{"width":277,"height":278},{"sys":23465,"fields":23468},{"id":23466,"createdAt":23467},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":23469,"slug":23470,"articleIntro":23469,"category":23471},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[23472],{"metadata":23473,"sys":23476,"fields":23483},{"tags":23474,"concepts":23475},[],[],{"space":23477,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23479,"publishedVersion":228,"revision":62,"contentType":23481,"locale":29},{"sys":23478},{"type":12,"linkType":13,"id":14},{"sys":23480},{"id":21,"type":12,"linkType":22},{"sys":23482},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23484,"metaTitle":238,"metaDescription":239,"mainTitle":23485,"subtitle":258,"heroImage":23500,"ctaButton":281,"ctaLink":282},[237],{"data":23486,"content":23487,"nodeType":74},{},[23488,23494],{"data":23489,"content":23490,"nodeType":250},{},[23491],{"data":23492,"marks":23493,"value":249,"nodeType":82},{},[],{"data":23495,"content":23496,"nodeType":87},{},[23497],{"data":23498,"marks":23499,"value":257,"nodeType":82},{},[],{"metadata":23501,"sys":23504,"fields":23509},{"tags":23502,"concepts":23503},[],[],{"space":23505,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23507,"publishedVersion":62,"revision":44,"locale":29},{"sys":23506},{"type":12,"linkType":13,"id":14},{"sys":23508},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23510},{"url":273,"details":23511,"fileName":279,"contentType":280},{"size":275,"image":23512},{"width":277,"height":278},{"sys":23514,"fields":23517},{"id":23515,"createdAt":23516},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":23518,"slug":23519,"articleIntro":23518,"category":23520},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[23521],{"metadata":23522,"sys":23525,"fields":23532},{"tags":23523,"concepts":23524},[],[],{"space":23526,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23528,"publishedVersion":228,"revision":62,"contentType":23530,"locale":29},{"sys":23527},{"type":12,"linkType":13,"id":14},{"sys":23529},{"id":21,"type":12,"linkType":22},{"sys":23531},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23533,"metaTitle":238,"metaDescription":239,"mainTitle":23534,"subtitle":258,"heroImage":23549,"ctaButton":281,"ctaLink":282},[237],{"data":23535,"content":23536,"nodeType":74},{},[23537,23543],{"data":23538,"content":23539,"nodeType":250},{},[23540],{"data":23541,"marks":23542,"value":249,"nodeType":82},{},[],{"data":23544,"content":23545,"nodeType":87},{},[23546],{"data":23547,"marks":23548,"value":257,"nodeType":82},{},[],{"metadata":23550,"sys":23553,"fields":23558},{"tags":23551,"concepts":23552},[],[],{"space":23554,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23556,"publishedVersion":62,"revision":44,"locale":29},{"sys":23555},{"type":12,"linkType":13,"id":14},{"sys":23557},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23559},{"url":273,"details":23560,"fileName":279,"contentType":280},{"size":275,"image":23561},{"width":277,"height":278},{"sys":23563,"fields":23566},{"id":23564,"createdAt":23565},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":23567,"slug":23568,"articleIntro":23569,"category":23570},"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",[23571],{"metadata":23572,"sys":23575,"fields":23582},{"tags":23573,"concepts":23574},[],[],{"space":23576,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23578,"publishedVersion":228,"revision":62,"contentType":23580,"locale":29},{"sys":23577},{"type":12,"linkType":13,"id":14},{"sys":23579},{"id":21,"type":12,"linkType":22},{"sys":23581},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23583,"metaTitle":238,"metaDescription":239,"mainTitle":23584,"subtitle":258,"heroImage":23599,"ctaButton":281,"ctaLink":282},[237],{"data":23585,"content":23586,"nodeType":74},{},[23587,23593],{"data":23588,"content":23589,"nodeType":250},{},[23590],{"data":23591,"marks":23592,"value":249,"nodeType":82},{},[],{"data":23594,"content":23595,"nodeType":87},{},[23596],{"data":23597,"marks":23598,"value":257,"nodeType":82},{},[],{"metadata":23600,"sys":23603,"fields":23608},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23606,"publishedVersion":62,"revision":44,"locale":29},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23609},{"url":273,"details":23610,"fileName":279,"contentType":280},{"size":275,"image":23611},{"width":277,"height":278},{"sys":23613,"fields":23616},{"id":23614,"createdAt":23615},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":23617,"slug":23618,"articleIntro":-1,"category":23619},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[23620],{"metadata":23621,"sys":23624,"fields":23631},{"tags":23622,"concepts":23623},[],[],{"space":23625,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23627,"publishedVersion":228,"revision":62,"contentType":23629,"locale":29},{"sys":23626},{"type":12,"linkType":13,"id":14},{"sys":23628},{"id":21,"type":12,"linkType":22},{"sys":23630},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23632,"metaTitle":238,"metaDescription":239,"mainTitle":23633,"subtitle":258,"heroImage":23648,"ctaButton":281,"ctaLink":282},[237],{"data":23634,"content":23635,"nodeType":74},{},[23636,23642],{"data":23637,"content":23638,"nodeType":250},{},[23639],{"data":23640,"marks":23641,"value":249,"nodeType":82},{},[],{"data":23643,"content":23644,"nodeType":87},{},[23645],{"data":23646,"marks":23647,"value":257,"nodeType":82},{},[],{"metadata":23649,"sys":23652,"fields":23657},{"tags":23650,"concepts":23651},[],[],{"space":23653,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23655,"publishedVersion":62,"revision":44,"locale":29},{"sys":23654},{"type":12,"linkType":13,"id":14},{"sys":23656},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23658},{"url":273,"details":23659,"fileName":279,"contentType":280},{"size":275,"image":23660},{"width":277,"height":278},{"sys":23662,"fields":23665},{"id":23663,"createdAt":23664},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":23666,"slug":23667,"articleIntro":23666,"category":23668},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[23669],{"metadata":23670,"sys":23673,"fields":23680},{"tags":23671,"concepts":23672},[],[],{"space":23674,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23676,"publishedVersion":228,"revision":62,"contentType":23678,"locale":29},{"sys":23675},{"type":12,"linkType":13,"id":14},{"sys":23677},{"id":21,"type":12,"linkType":22},{"sys":23679},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23681,"metaTitle":238,"metaDescription":239,"mainTitle":23682,"subtitle":258,"heroImage":23697,"ctaButton":281,"ctaLink":282},[237],{"data":23683,"content":23684,"nodeType":74},{},[23685,23691],{"data":23686,"content":23687,"nodeType":250},{},[23688],{"data":23689,"marks":23690,"value":249,"nodeType":82},{},[],{"data":23692,"content":23693,"nodeType":87},{},[23694],{"data":23695,"marks":23696,"value":257,"nodeType":82},{},[],{"metadata":23698,"sys":23701,"fields":23706},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23704,"publishedVersion":62,"revision":44,"locale":29},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23707},{"url":273,"details":23708,"fileName":279,"contentType":280},{"size":275,"image":23709},{"width":277,"height":278},{"sys":23711,"fields":23714},{"id":23712,"createdAt":23713},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":23715,"slug":23716,"articleIntro":23715,"category":23717},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[23718],{"metadata":23719,"sys":23722,"fields":23729},{"tags":23720,"concepts":23721},[],[],{"space":23723,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23725,"publishedVersion":228,"revision":62,"contentType":23727,"locale":29},{"sys":23724},{"type":12,"linkType":13,"id":14},{"sys":23726},{"id":21,"type":12,"linkType":22},{"sys":23728},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23730,"metaTitle":238,"metaDescription":239,"mainTitle":23731,"subtitle":258,"heroImage":23746,"ctaButton":281,"ctaLink":282},[237],{"data":23732,"content":23733,"nodeType":74},{},[23734,23740],{"data":23735,"content":23736,"nodeType":250},{},[23737],{"data":23738,"marks":23739,"value":249,"nodeType":82},{},[],{"data":23741,"content":23742,"nodeType":87},{},[23743],{"data":23744,"marks":23745,"value":257,"nodeType":82},{},[],{"metadata":23747,"sys":23750,"fields":23755},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23753,"publishedVersion":62,"revision":44,"locale":29},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23756},{"url":273,"details":23757,"fileName":279,"contentType":280},{"size":275,"image":23758},{"width":277,"height":278},{"sys":23760,"fields":23763},{"id":23761,"createdAt":23762},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":23764,"slug":23765,"articleIntro":23764,"category":23766},"6358 - Autres droits","compte-6358-autres-droits",[23767],{"metadata":23768,"sys":23771,"fields":23778},{"tags":23769,"concepts":23770},[],[],{"space":23772,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23774,"publishedVersion":228,"revision":62,"contentType":23776,"locale":29},{"sys":23773},{"type":12,"linkType":13,"id":14},{"sys":23775},{"id":21,"type":12,"linkType":22},{"sys":23777},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23779,"metaTitle":238,"metaDescription":239,"mainTitle":23780,"subtitle":258,"heroImage":23795,"ctaButton":281,"ctaLink":282},[237],{"data":23781,"content":23782,"nodeType":74},{},[23783,23789],{"data":23784,"content":23785,"nodeType":250},{},[23786],{"data":23787,"marks":23788,"value":249,"nodeType":82},{},[],{"data":23790,"content":23791,"nodeType":87},{},[23792],{"data":23793,"marks":23794,"value":257,"nodeType":82},{},[],{"metadata":23796,"sys":23799,"fields":23804},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23802,"publishedVersion":62,"revision":44,"locale":29},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23805},{"url":273,"details":23806,"fileName":279,"contentType":280},{"size":275,"image":23807},{"width":277,"height":278},{"sys":23809,"fields":23812},{"id":23810,"createdAt":23811},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":23813,"slug":23814,"articleIntro":23813,"category":23815},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[23816],{"metadata":23817,"sys":23820,"fields":23827},{"tags":23818,"concepts":23819},[],[],{"space":23821,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23823,"publishedVersion":228,"revision":62,"contentType":23825,"locale":29},{"sys":23822},{"type":12,"linkType":13,"id":14},{"sys":23824},{"id":21,"type":12,"linkType":22},{"sys":23826},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23828,"metaTitle":238,"metaDescription":239,"mainTitle":23829,"subtitle":258,"heroImage":23844,"ctaButton":281,"ctaLink":282},[237],{"data":23830,"content":23831,"nodeType":74},{},[23832,23838],{"data":23833,"content":23834,"nodeType":250},{},[23835],{"data":23836,"marks":23837,"value":249,"nodeType":82},{},[],{"data":23839,"content":23840,"nodeType":87},{},[23841],{"data":23842,"marks":23843,"value":257,"nodeType":82},{},[],{"metadata":23845,"sys":23848,"fields":23853},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23851,"publishedVersion":62,"revision":44,"locale":29},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23854},{"url":273,"details":23855,"fileName":279,"contentType":280},{"size":275,"image":23856},{"width":277,"height":278},{"sys":23858,"fields":23861},{"id":23859,"createdAt":23860},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":23862,"slug":23863,"articleIntro":23862,"category":23864},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[23865],{"metadata":23866,"sys":23869,"fields":23876},{"tags":23867,"concepts":23868},[],[],{"space":23870,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23872,"publishedVersion":228,"revision":62,"contentType":23874,"locale":29},{"sys":23871},{"type":12,"linkType":13,"id":14},{"sys":23873},{"id":21,"type":12,"linkType":22},{"sys":23875},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23877,"metaTitle":238,"metaDescription":239,"mainTitle":23878,"subtitle":258,"heroImage":23893,"ctaButton":281,"ctaLink":282},[237],{"data":23879,"content":23880,"nodeType":74},{},[23881,23887],{"data":23882,"content":23883,"nodeType":250},{},[23884],{"data":23885,"marks":23886,"value":249,"nodeType":82},{},[],{"data":23888,"content":23889,"nodeType":87},{},[23890],{"data":23891,"marks":23892,"value":257,"nodeType":82},{},[],{"metadata":23894,"sys":23897,"fields":23902},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23900,"publishedVersion":62,"revision":44,"locale":29},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23903},{"url":273,"details":23904,"fileName":279,"contentType":280},{"size":275,"image":23905},{"width":277,"height":278},{"sys":23907,"fields":23910},{"id":23908,"createdAt":23909},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":23911,"slug":23912,"articleIntro":23911,"category":23913},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[23914],{"metadata":23915,"sys":23918,"fields":23925},{"tags":23916,"concepts":23917},[],[],{"space":23919,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23921,"publishedVersion":228,"revision":62,"contentType":23923,"locale":29},{"sys":23920},{"type":12,"linkType":13,"id":14},{"sys":23922},{"id":21,"type":12,"linkType":22},{"sys":23924},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23926,"metaTitle":238,"metaDescription":239,"mainTitle":23927,"subtitle":258,"heroImage":23942,"ctaButton":281,"ctaLink":282},[237],{"data":23928,"content":23929,"nodeType":74},{},[23930,23936],{"data":23931,"content":23932,"nodeType":250},{},[23933],{"data":23934,"marks":23935,"value":249,"nodeType":82},{},[],{"data":23937,"content":23938,"nodeType":87},{},[23939],{"data":23940,"marks":23941,"value":257,"nodeType":82},{},[],{"metadata":23943,"sys":23946,"fields":23951},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23949,"publishedVersion":62,"revision":44,"locale":29},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23952},{"url":273,"details":23953,"fileName":279,"contentType":280},{"size":275,"image":23954},{"width":277,"height":278},{"sys":23956,"fields":23959},{"id":23957,"createdAt":23958},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":23960,"slug":23961,"articleIntro":23960,"category":23962},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[23963],{"metadata":23964,"sys":23967,"fields":23974},{"tags":23965,"concepts":23966},[],[],{"space":23968,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23970,"publishedVersion":228,"revision":62,"contentType":23972,"locale":29},{"sys":23969},{"type":12,"linkType":13,"id":14},{"sys":23971},{"id":21,"type":12,"linkType":22},{"sys":23973},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23975,"metaTitle":238,"metaDescription":239,"mainTitle":23976,"subtitle":258,"heroImage":23991,"ctaButton":281,"ctaLink":282},[237],{"data":23977,"content":23978,"nodeType":74},{},[23979,23985],{"data":23980,"content":23981,"nodeType":250},{},[23982],{"data":23983,"marks":23984,"value":249,"nodeType":82},{},[],{"data":23986,"content":23987,"nodeType":87},{},[23988],{"data":23989,"marks":23990,"value":257,"nodeType":82},{},[],{"metadata":23992,"sys":23995,"fields":24000},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23998,"publishedVersion":62,"revision":44,"locale":29},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24001},{"url":273,"details":24002,"fileName":279,"contentType":280},{"size":275,"image":24003},{"width":277,"height":278},{"sys":24005,"fields":24008},{"id":24006,"createdAt":24007},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":24009,"slug":24010,"articleIntro":24009,"category":24011},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[24012],{"metadata":24013,"sys":24016,"fields":24023},{"tags":24014,"concepts":24015},[],[],{"space":24017,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24019,"publishedVersion":228,"revision":62,"contentType":24021,"locale":29},{"sys":24018},{"type":12,"linkType":13,"id":14},{"sys":24020},{"id":21,"type":12,"linkType":22},{"sys":24022},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24024,"metaTitle":238,"metaDescription":239,"mainTitle":24025,"subtitle":258,"heroImage":24040,"ctaButton":281,"ctaLink":282},[237],{"data":24026,"content":24027,"nodeType":74},{},[24028,24034],{"data":24029,"content":24030,"nodeType":250},{},[24031],{"data":24032,"marks":24033,"value":249,"nodeType":82},{},[],{"data":24035,"content":24036,"nodeType":87},{},[24037],{"data":24038,"marks":24039,"value":257,"nodeType":82},{},[],{"metadata":24041,"sys":24044,"fields":24049},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24047,"publishedVersion":62,"revision":44,"locale":29},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24050},{"url":273,"details":24051,"fileName":279,"contentType":280},{"size":275,"image":24052},{"width":277,"height":278},{"sys":24054,"fields":24057},{"id":24055,"createdAt":24056},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":24058,"slug":24059,"articleIntro":-1,"category":24060},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[24061],{"metadata":24062,"sys":24065,"fields":24072},{"tags":24063,"concepts":24064},[],[],{"space":24066,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24068,"publishedVersion":228,"revision":62,"contentType":24070,"locale":29},{"sys":24067},{"type":12,"linkType":13,"id":14},{"sys":24069},{"id":21,"type":12,"linkType":22},{"sys":24071},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24073,"metaTitle":238,"metaDescription":239,"mainTitle":24074,"subtitle":258,"heroImage":24089,"ctaButton":281,"ctaLink":282},[237],{"data":24075,"content":24076,"nodeType":74},{},[24077,24083],{"data":24078,"content":24079,"nodeType":250},{},[24080],{"data":24081,"marks":24082,"value":249,"nodeType":82},{},[],{"data":24084,"content":24085,"nodeType":87},{},[24086],{"data":24087,"marks":24088,"value":257,"nodeType":82},{},[],{"metadata":24090,"sys":24093,"fields":24098},{"tags":24091,"concepts":24092},[],[],{"space":24094,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24096,"publishedVersion":62,"revision":44,"locale":29},{"sys":24095},{"type":12,"linkType":13,"id":14},{"sys":24097},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24099},{"url":273,"details":24100,"fileName":279,"contentType":280},{"size":275,"image":24101},{"width":277,"height":278},{"sys":24103,"fields":24106},{"id":24104,"createdAt":24105},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":24107,"slug":24108,"articleIntro":24107,"category":24109},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[24110],{"metadata":24111,"sys":24114,"fields":24121},{"tags":24112,"concepts":24113},[],[],{"space":24115,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24117,"publishedVersion":228,"revision":62,"contentType":24119,"locale":29},{"sys":24116},{"type":12,"linkType":13,"id":14},{"sys":24118},{"id":21,"type":12,"linkType":22},{"sys":24120},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24122,"metaTitle":238,"metaDescription":239,"mainTitle":24123,"subtitle":258,"heroImage":24138,"ctaButton":281,"ctaLink":282},[237],{"data":24124,"content":24125,"nodeType":74},{},[24126,24132],{"data":24127,"content":24128,"nodeType":250},{},[24129],{"data":24130,"marks":24131,"value":249,"nodeType":82},{},[],{"data":24133,"content":24134,"nodeType":87},{},[24135],{"data":24136,"marks":24137,"value":257,"nodeType":82},{},[],{"metadata":24139,"sys":24142,"fields":24147},{"tags":24140,"concepts":24141},[],[],{"space":24143,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24145,"publishedVersion":62,"revision":44,"locale":29},{"sys":24144},{"type":12,"linkType":13,"id":14},{"sys":24146},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24148},{"url":273,"details":24149,"fileName":279,"contentType":280},{"size":275,"image":24150},{"width":277,"height":278},{"sys":24152,"fields":24155},{"id":24153,"createdAt":24154},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":24156,"slug":24157,"articleIntro":24156,"category":24158},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[24159],{"metadata":24160,"sys":24163,"fields":24170},{"tags":24161,"concepts":24162},[],[],{"space":24164,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24166,"publishedVersion":228,"revision":62,"contentType":24168,"locale":29},{"sys":24165},{"type":12,"linkType":13,"id":14},{"sys":24167},{"id":21,"type":12,"linkType":22},{"sys":24169},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24171,"metaTitle":238,"metaDescription":239,"mainTitle":24172,"subtitle":258,"heroImage":24187,"ctaButton":281,"ctaLink":282},[237],{"data":24173,"content":24174,"nodeType":74},{},[24175,24181],{"data":24176,"content":24177,"nodeType":250},{},[24178],{"data":24179,"marks":24180,"value":249,"nodeType":82},{},[],{"data":24182,"content":24183,"nodeType":87},{},[24184],{"data":24185,"marks":24186,"value":257,"nodeType":82},{},[],{"metadata":24188,"sys":24191,"fields":24196},{"tags":24189,"concepts":24190},[],[],{"space":24192,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24194,"publishedVersion":62,"revision":44,"locale":29},{"sys":24193},{"type":12,"linkType":13,"id":14},{"sys":24195},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24197},{"url":273,"details":24198,"fileName":279,"contentType":280},{"size":275,"image":24199},{"width":277,"height":278},{"sys":24201,"fields":24204},{"id":24202,"createdAt":24203},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":24205,"slug":24206,"articleIntro":24205,"category":24207},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[24208],{"metadata":24209,"sys":24212,"fields":24219},{"tags":24210,"concepts":24211},[],[],{"space":24213,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24215,"publishedVersion":228,"revision":62,"contentType":24217,"locale":29},{"sys":24214},{"type":12,"linkType":13,"id":14},{"sys":24216},{"id":21,"type":12,"linkType":22},{"sys":24218},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24220,"metaTitle":238,"metaDescription":239,"mainTitle":24221,"subtitle":258,"heroImage":24236,"ctaButton":281,"ctaLink":282},[237],{"data":24222,"content":24223,"nodeType":74},{},[24224,24230],{"data":24225,"content":24226,"nodeType":250},{},[24227],{"data":24228,"marks":24229,"value":249,"nodeType":82},{},[],{"data":24231,"content":24232,"nodeType":87},{},[24233],{"data":24234,"marks":24235,"value":257,"nodeType":82},{},[],{"metadata":24237,"sys":24240,"fields":24245},{"tags":24238,"concepts":24239},[],[],{"space":24241,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24243,"publishedVersion":62,"revision":44,"locale":29},{"sys":24242},{"type":12,"linkType":13,"id":14},{"sys":24244},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24246},{"url":273,"details":24247,"fileName":279,"contentType":280},{"size":275,"image":24248},{"width":277,"height":278},{"sys":24250,"fields":24253},{"id":24251,"createdAt":24252},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":24254,"slug":24255,"articleIntro":-1,"category":24256},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[24257],{"metadata":24258,"sys":24261,"fields":24268},{"tags":24259,"concepts":24260},[],[],{"space":24262,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24264,"publishedVersion":228,"revision":62,"contentType":24266,"locale":29},{"sys":24263},{"type":12,"linkType":13,"id":14},{"sys":24265},{"id":21,"type":12,"linkType":22},{"sys":24267},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24269,"metaTitle":238,"metaDescription":239,"mainTitle":24270,"subtitle":258,"heroImage":24285,"ctaButton":281,"ctaLink":282},[237],{"data":24271,"content":24272,"nodeType":74},{},[24273,24279],{"data":24274,"content":24275,"nodeType":250},{},[24276],{"data":24277,"marks":24278,"value":249,"nodeType":82},{},[],{"data":24280,"content":24281,"nodeType":87},{},[24282],{"data":24283,"marks":24284,"value":257,"nodeType":82},{},[],{"metadata":24286,"sys":24289,"fields":24294},{"tags":24287,"concepts":24288},[],[],{"space":24290,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24292,"publishedVersion":62,"revision":44,"locale":29},{"sys":24291},{"type":12,"linkType":13,"id":14},{"sys":24293},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24295},{"url":273,"details":24296,"fileName":279,"contentType":280},{"size":275,"image":24297},{"width":277,"height":278},{"sys":24299,"fields":24302},{"id":24300,"createdAt":24301},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":24303,"slug":24304,"articleIntro":24303,"category":24305},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[24306],{"metadata":24307,"sys":24310,"fields":24317},{"tags":24308,"concepts":24309},[],[],{"space":24311,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24313,"publishedVersion":228,"revision":62,"contentType":24315,"locale":29},{"sys":24312},{"type":12,"linkType":13,"id":14},{"sys":24314},{"id":21,"type":12,"linkType":22},{"sys":24316},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24318,"metaTitle":238,"metaDescription":239,"mainTitle":24319,"subtitle":258,"heroImage":24334,"ctaButton":281,"ctaLink":282},[237],{"data":24320,"content":24321,"nodeType":74},{},[24322,24328],{"data":24323,"content":24324,"nodeType":250},{},[24325],{"data":24326,"marks":24327,"value":249,"nodeType":82},{},[],{"data":24329,"content":24330,"nodeType":87},{},[24331],{"data":24332,"marks":24333,"value":257,"nodeType":82},{},[],{"metadata":24335,"sys":24338,"fields":24343},{"tags":24336,"concepts":24337},[],[],{"space":24339,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24341,"publishedVersion":62,"revision":44,"locale":29},{"sys":24340},{"type":12,"linkType":13,"id":14},{"sys":24342},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24344},{"url":273,"details":24345,"fileName":279,"contentType":280},{"size":275,"image":24346},{"width":277,"height":278},{"sys":24348,"fields":24351},{"id":24349,"createdAt":24350},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":24352,"slug":24353,"articleIntro":24352,"category":24354},"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",[24355],{"metadata":24356,"sys":24359,"fields":24366},{"tags":24357,"concepts":24358},[],[],{"space":24360,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24362,"publishedVersion":228,"revision":62,"contentType":24364,"locale":29},{"sys":24361},{"type":12,"linkType":13,"id":14},{"sys":24363},{"id":21,"type":12,"linkType":22},{"sys":24365},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24367,"metaTitle":238,"metaDescription":239,"mainTitle":24368,"subtitle":258,"heroImage":24383,"ctaButton":281,"ctaLink":282},[237],{"data":24369,"content":24370,"nodeType":74},{},[24371,24377],{"data":24372,"content":24373,"nodeType":250},{},[24374],{"data":24375,"marks":24376,"value":249,"nodeType":82},{},[],{"data":24378,"content":24379,"nodeType":87},{},[24380],{"data":24381,"marks":24382,"value":257,"nodeType":82},{},[],{"metadata":24384,"sys":24387,"fields":24392},{"tags":24385,"concepts":24386},[],[],{"space":24388,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24390,"publishedVersion":62,"revision":44,"locale":29},{"sys":24389},{"type":12,"linkType":13,"id":14},{"sys":24391},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24393},{"url":273,"details":24394,"fileName":279,"contentType":280},{"size":275,"image":24395},{"width":277,"height":278},{"sys":24397,"fields":24400},{"id":24398,"createdAt":24399},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":24401,"slug":24402,"articleIntro":-1,"category":24403},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[24404],{"metadata":24405,"sys":24408,"fields":24415},{"tags":24406,"concepts":24407},[],[],{"space":24409,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24411,"publishedVersion":228,"revision":62,"contentType":24413,"locale":29},{"sys":24410},{"type":12,"linkType":13,"id":14},{"sys":24412},{"id":21,"type":12,"linkType":22},{"sys":24414},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24416,"metaTitle":238,"metaDescription":239,"mainTitle":24417,"subtitle":258,"heroImage":24432,"ctaButton":281,"ctaLink":282},[237],{"data":24418,"content":24419,"nodeType":74},{},[24420,24426],{"data":24421,"content":24422,"nodeType":250},{},[24423],{"data":24424,"marks":24425,"value":249,"nodeType":82},{},[],{"data":24427,"content":24428,"nodeType":87},{},[24429],{"data":24430,"marks":24431,"value":257,"nodeType":82},{},[],{"metadata":24433,"sys":24436,"fields":24441},{"tags":24434,"concepts":24435},[],[],{"space":24437,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24439,"publishedVersion":62,"revision":44,"locale":29},{"sys":24438},{"type":12,"linkType":13,"id":14},{"sys":24440},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24442},{"url":273,"details":24443,"fileName":279,"contentType":280},{"size":275,"image":24444},{"width":277,"height":278},{"sys":24446,"fields":24449},{"id":24447,"createdAt":24448},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":24450,"slug":24451,"articleIntro":24450,"category":24452},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[24453],{"metadata":24454,"sys":24457,"fields":24464},{"tags":24455,"concepts":24456},[],[],{"space":24458,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24460,"publishedVersion":228,"revision":62,"contentType":24462,"locale":29},{"sys":24459},{"type":12,"linkType":13,"id":14},{"sys":24461},{"id":21,"type":12,"linkType":22},{"sys":24463},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24465,"metaTitle":238,"metaDescription":239,"mainTitle":24466,"subtitle":258,"heroImage":24481,"ctaButton":281,"ctaLink":282},[237],{"data":24467,"content":24468,"nodeType":74},{},[24469,24475],{"data":24470,"content":24471,"nodeType":250},{},[24472],{"data":24473,"marks":24474,"value":249,"nodeType":82},{},[],{"data":24476,"content":24477,"nodeType":87},{},[24478],{"data":24479,"marks":24480,"value":257,"nodeType":82},{},[],{"metadata":24482,"sys":24485,"fields":24490},{"tags":24483,"concepts":24484},[],[],{"space":24486,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24488,"publishedVersion":62,"revision":44,"locale":29},{"sys":24487},{"type":12,"linkType":13,"id":14},{"sys":24489},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24491},{"url":273,"details":24492,"fileName":279,"contentType":280},{"size":275,"image":24493},{"width":277,"height":278},{"sys":24495,"fields":24498},{"id":24496,"createdAt":24497},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":24499,"slug":24500,"articleIntro":24501,"category":24502},"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.",[24503],{"metadata":24504,"sys":24507,"fields":24514},{"tags":24505,"concepts":24506},[],[],{"space":24508,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24510,"publishedVersion":228,"revision":62,"contentType":24512,"locale":29},{"sys":24509},{"type":12,"linkType":13,"id":14},{"sys":24511},{"id":21,"type":12,"linkType":22},{"sys":24513},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24515,"metaTitle":238,"metaDescription":239,"mainTitle":24516,"subtitle":258,"heroImage":24531,"ctaButton":281,"ctaLink":282},[237],{"data":24517,"content":24518,"nodeType":74},{},[24519,24525],{"data":24520,"content":24521,"nodeType":250},{},[24522],{"data":24523,"marks":24524,"value":249,"nodeType":82},{},[],{"data":24526,"content":24527,"nodeType":87},{},[24528],{"data":24529,"marks":24530,"value":257,"nodeType":82},{},[],{"metadata":24532,"sys":24535,"fields":24540},{"tags":24533,"concepts":24534},[],[],{"space":24536,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24538,"publishedVersion":62,"revision":44,"locale":29},{"sys":24537},{"type":12,"linkType":13,"id":14},{"sys":24539},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24541},{"url":273,"details":24542,"fileName":279,"contentType":280},{"size":275,"image":24543},{"width":277,"height":278},{"sys":24545,"fields":24548},{"id":24546,"createdAt":24547},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":24549,"slug":24550,"articleIntro":24549,"category":24551},"618 - Divers","compte-618-divers",[24552],{"metadata":24553,"sys":24556,"fields":24563},{"tags":24554,"concepts":24555},[],[],{"space":24557,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24559,"publishedVersion":228,"revision":62,"contentType":24561,"locale":29},{"sys":24558},{"type":12,"linkType":13,"id":14},{"sys":24560},{"id":21,"type":12,"linkType":22},{"sys":24562},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24564,"metaTitle":238,"metaDescription":239,"mainTitle":24565,"subtitle":258,"heroImage":24580,"ctaButton":281,"ctaLink":282},[237],{"data":24566,"content":24567,"nodeType":74},{},[24568,24574],{"data":24569,"content":24570,"nodeType":250},{},[24571],{"data":24572,"marks":24573,"value":249,"nodeType":82},{},[],{"data":24575,"content":24576,"nodeType":87},{},[24577],{"data":24578,"marks":24579,"value":257,"nodeType":82},{},[],{"metadata":24581,"sys":24584,"fields":24589},{"tags":24582,"concepts":24583},[],[],{"space":24585,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24587,"publishedVersion":62,"revision":44,"locale":29},{"sys":24586},{"type":12,"linkType":13,"id":14},{"sys":24588},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24590},{"url":273,"details":24591,"fileName":279,"contentType":280},{"size":275,"image":24592},{"width":277,"height":278},{"sys":24594,"fields":24597},{"id":24595,"createdAt":24596},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":24598,"slug":24599,"articleIntro":24598,"category":24600},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[24601],{"metadata":24602,"sys":24605,"fields":24612},{"tags":24603,"concepts":24604},[],[],{"space":24606,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24608,"publishedVersion":228,"revision":62,"contentType":24610,"locale":29},{"sys":24607},{"type":12,"linkType":13,"id":14},{"sys":24609},{"id":21,"type":12,"linkType":22},{"sys":24611},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24613,"metaTitle":238,"metaDescription":239,"mainTitle":24614,"subtitle":258,"heroImage":24629,"ctaButton":281,"ctaLink":282},[237],{"data":24615,"content":24616,"nodeType":74},{},[24617,24623],{"data":24618,"content":24619,"nodeType":250},{},[24620],{"data":24621,"marks":24622,"value":249,"nodeType":82},{},[],{"data":24624,"content":24625,"nodeType":87},{},[24626],{"data":24627,"marks":24628,"value":257,"nodeType":82},{},[],{"metadata":24630,"sys":24633,"fields":24638},{"tags":24631,"concepts":24632},[],[],{"space":24634,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24636,"publishedVersion":62,"revision":44,"locale":29},{"sys":24635},{"type":12,"linkType":13,"id":14},{"sys":24637},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24639},{"url":273,"details":24640,"fileName":279,"contentType":280},{"size":275,"image":24641},{"width":277,"height":278},{"sys":24643,"fields":24646},{"id":24644,"createdAt":24645},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":24647,"slug":24648,"articleIntro":-1,"category":24649},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[24650],{"metadata":24651,"sys":24654,"fields":24661},{"tags":24652,"concepts":24653},[],[],{"space":24655,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24657,"publishedVersion":228,"revision":62,"contentType":24659,"locale":29},{"sys":24656},{"type":12,"linkType":13,"id":14},{"sys":24658},{"id":21,"type":12,"linkType":22},{"sys":24660},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24662,"metaTitle":238,"metaDescription":239,"mainTitle":24663,"subtitle":258,"heroImage":24678,"ctaButton":281,"ctaLink":282},[237],{"data":24664,"content":24665,"nodeType":74},{},[24666,24672],{"data":24667,"content":24668,"nodeType":250},{},[24669],{"data":24670,"marks":24671,"value":249,"nodeType":82},{},[],{"data":24673,"content":24674,"nodeType":87},{},[24675],{"data":24676,"marks":24677,"value":257,"nodeType":82},{},[],{"metadata":24679,"sys":24682,"fields":24687},{"tags":24680,"concepts":24681},[],[],{"space":24683,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24685,"publishedVersion":62,"revision":44,"locale":29},{"sys":24684},{"type":12,"linkType":13,"id":14},{"sys":24686},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24688},{"url":273,"details":24689,"fileName":279,"contentType":280},{"size":275,"image":24690},{"width":277,"height":278},{"sys":24692,"fields":24695},{"id":24693,"createdAt":24694},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":24696,"slug":24697,"articleIntro":-1,"category":24698},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[24699],{"metadata":24700,"sys":24703,"fields":24710},{"tags":24701,"concepts":24702},[],[],{"space":24704,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24706,"publishedVersion":228,"revision":62,"contentType":24708,"locale":29},{"sys":24705},{"type":12,"linkType":13,"id":14},{"sys":24707},{"id":21,"type":12,"linkType":22},{"sys":24709},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24711,"metaTitle":238,"metaDescription":239,"mainTitle":24712,"subtitle":258,"heroImage":24727,"ctaButton":281,"ctaLink":282},[237],{"data":24713,"content":24714,"nodeType":74},{},[24715,24721],{"data":24716,"content":24717,"nodeType":250},{},[24718],{"data":24719,"marks":24720,"value":249,"nodeType":82},{},[],{"data":24722,"content":24723,"nodeType":87},{},[24724],{"data":24725,"marks":24726,"value":257,"nodeType":82},{},[],{"metadata":24728,"sys":24731,"fields":24736},{"tags":24729,"concepts":24730},[],[],{"space":24732,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24734,"publishedVersion":62,"revision":44,"locale":29},{"sys":24733},{"type":12,"linkType":13,"id":14},{"sys":24735},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24737},{"url":273,"details":24738,"fileName":279,"contentType":280},{"size":275,"image":24739},{"width":277,"height":278},{"sys":24741,"fields":24744},{"id":24742,"createdAt":24743},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":24745,"slug":24746,"articleIntro":24745,"category":24747},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[24748],{"metadata":24749,"sys":24752,"fields":24759},{"tags":24750,"concepts":24751},[],[],{"space":24753,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24755,"publishedVersion":228,"revision":62,"contentType":24757,"locale":29},{"sys":24754},{"type":12,"linkType":13,"id":14},{"sys":24756},{"id":21,"type":12,"linkType":22},{"sys":24758},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24760,"metaTitle":238,"metaDescription":239,"mainTitle":24761,"subtitle":258,"heroImage":24776,"ctaButton":281,"ctaLink":282},[237],{"data":24762,"content":24763,"nodeType":74},{},[24764,24770],{"data":24765,"content":24766,"nodeType":250},{},[24767],{"data":24768,"marks":24769,"value":249,"nodeType":82},{},[],{"data":24771,"content":24772,"nodeType":87},{},[24773],{"data":24774,"marks":24775,"value":257,"nodeType":82},{},[],{"metadata":24777,"sys":24780,"fields":24785},{"tags":24778,"concepts":24779},[],[],{"space":24781,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24783,"publishedVersion":62,"revision":44,"locale":29},{"sys":24782},{"type":12,"linkType":13,"id":14},{"sys":24784},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24786},{"url":273,"details":24787,"fileName":279,"contentType":280},{"size":275,"image":24788},{"width":277,"height":278},{"sys":24790,"fields":24793},{"id":24791,"createdAt":24792},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":24794,"slug":24795,"articleIntro":24794,"category":24796},"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",[24797],{"metadata":24798,"sys":24801,"fields":24808},{"tags":24799,"concepts":24800},[],[],{"space":24802,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24804,"publishedVersion":228,"revision":62,"contentType":24806,"locale":29},{"sys":24803},{"type":12,"linkType":13,"id":14},{"sys":24805},{"id":21,"type":12,"linkType":22},{"sys":24807},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24809,"metaTitle":238,"metaDescription":239,"mainTitle":24810,"subtitle":258,"heroImage":24825,"ctaButton":281,"ctaLink":282},[237],{"data":24811,"content":24812,"nodeType":74},{},[24813,24819],{"data":24814,"content":24815,"nodeType":250},{},[24816],{"data":24817,"marks":24818,"value":249,"nodeType":82},{},[],{"data":24820,"content":24821,"nodeType":87},{},[24822],{"data":24823,"marks":24824,"value":257,"nodeType":82},{},[],{"metadata":24826,"sys":24829,"fields":24834},{"tags":24827,"concepts":24828},[],[],{"space":24830,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24832,"publishedVersion":62,"revision":44,"locale":29},{"sys":24831},{"type":12,"linkType":13,"id":14},{"sys":24833},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24835},{"url":273,"details":24836,"fileName":279,"contentType":280},{"size":275,"image":24837},{"width":277,"height":278},{"sys":24839,"fields":24842},{"id":24840,"createdAt":24841},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":24843,"slug":24844,"articleIntro":24843,"category":24845},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[24846],{"metadata":24847,"sys":24850,"fields":24857},{"tags":24848,"concepts":24849},[],[],{"space":24851,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24853,"publishedVersion":228,"revision":62,"contentType":24855,"locale":29},{"sys":24852},{"type":12,"linkType":13,"id":14},{"sys":24854},{"id":21,"type":12,"linkType":22},{"sys":24856},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24858,"metaTitle":238,"metaDescription":239,"mainTitle":24859,"subtitle":258,"heroImage":24874,"ctaButton":281,"ctaLink":282},[237],{"data":24860,"content":24861,"nodeType":74},{},[24862,24868],{"data":24863,"content":24864,"nodeType":250},{},[24865],{"data":24866,"marks":24867,"value":249,"nodeType":82},{},[],{"data":24869,"content":24870,"nodeType":87},{},[24871],{"data":24872,"marks":24873,"value":257,"nodeType":82},{},[],{"metadata":24875,"sys":24878,"fields":24883},{"tags":24876,"concepts":24877},[],[],{"space":24879,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24881,"publishedVersion":62,"revision":44,"locale":29},{"sys":24880},{"type":12,"linkType":13,"id":14},{"sys":24882},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24884},{"url":273,"details":24885,"fileName":279,"contentType":280},{"size":275,"image":24886},{"width":277,"height":278},{"sys":24888,"fields":24891},{"id":24889,"createdAt":24890},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":24892,"slug":24893,"articleIntro":24892,"category":24894},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[24895],{"metadata":24896,"sys":24899,"fields":24906},{"tags":24897,"concepts":24898},[],[],{"space":24900,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24902,"publishedVersion":228,"revision":62,"contentType":24904,"locale":29},{"sys":24901},{"type":12,"linkType":13,"id":14},{"sys":24903},{"id":21,"type":12,"linkType":22},{"sys":24905},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24907,"metaTitle":238,"metaDescription":239,"mainTitle":24908,"subtitle":258,"heroImage":24923,"ctaButton":281,"ctaLink":282},[237],{"data":24909,"content":24910,"nodeType":74},{},[24911,24917],{"data":24912,"content":24913,"nodeType":250},{},[24914],{"data":24915,"marks":24916,"value":249,"nodeType":82},{},[],{"data":24918,"content":24919,"nodeType":87},{},[24920],{"data":24921,"marks":24922,"value":257,"nodeType":82},{},[],{"metadata":24924,"sys":24927,"fields":24932},{"tags":24925,"concepts":24926},[],[],{"space":24928,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24930,"publishedVersion":62,"revision":44,"locale":29},{"sys":24929},{"type":12,"linkType":13,"id":14},{"sys":24931},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24933},{"url":273,"details":24934,"fileName":279,"contentType":280},{"size":275,"image":24935},{"width":277,"height":278},{"sys":24937,"fields":24940},{"id":24938,"createdAt":24939},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":24941,"slug":24942,"articleIntro":-1,"category":24943},"Compte 6257 - Réceptions","compte-6257-receptions",[24944],{"metadata":24945,"sys":24948,"fields":24955},{"tags":24946,"concepts":24947},[],[],{"space":24949,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24951,"publishedVersion":228,"revision":62,"contentType":24953,"locale":29},{"sys":24950},{"type":12,"linkType":13,"id":14},{"sys":24952},{"id":21,"type":12,"linkType":22},{"sys":24954},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24956,"metaTitle":238,"metaDescription":239,"mainTitle":24957,"subtitle":258,"heroImage":24972,"ctaButton":281,"ctaLink":282},[237],{"data":24958,"content":24959,"nodeType":74},{},[24960,24966],{"data":24961,"content":24962,"nodeType":250},{},[24963],{"data":24964,"marks":24965,"value":249,"nodeType":82},{},[],{"data":24967,"content":24968,"nodeType":87},{},[24969],{"data":24970,"marks":24971,"value":257,"nodeType":82},{},[],{"metadata":24973,"sys":24976,"fields":24981},{"tags":24974,"concepts":24975},[],[],{"space":24977,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24979,"publishedVersion":62,"revision":44,"locale":29},{"sys":24978},{"type":12,"linkType":13,"id":14},{"sys":24980},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24982},{"url":273,"details":24983,"fileName":279,"contentType":280},{"size":275,"image":24984},{"width":277,"height":278},{"sys":24986,"fields":24989},{"id":24987,"createdAt":24988},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":24990,"slug":24991,"articleIntro":24990,"category":24992},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[24993],{"metadata":24994,"sys":24997,"fields":25004},{"tags":24995,"concepts":24996},[],[],{"space":24998,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25000,"publishedVersion":228,"revision":62,"contentType":25002,"locale":29},{"sys":24999},{"type":12,"linkType":13,"id":14},{"sys":25001},{"id":21,"type":12,"linkType":22},{"sys":25003},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25005,"metaTitle":238,"metaDescription":239,"mainTitle":25006,"subtitle":258,"heroImage":25021,"ctaButton":281,"ctaLink":282},[237],{"data":25007,"content":25008,"nodeType":74},{},[25009,25015],{"data":25010,"content":25011,"nodeType":250},{},[25012],{"data":25013,"marks":25014,"value":249,"nodeType":82},{},[],{"data":25016,"content":25017,"nodeType":87},{},[25018],{"data":25019,"marks":25020,"value":257,"nodeType":82},{},[],{"metadata":25022,"sys":25025,"fields":25030},{"tags":25023,"concepts":25024},[],[],{"space":25026,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25028,"publishedVersion":62,"revision":44,"locale":29},{"sys":25027},{"type":12,"linkType":13,"id":14},{"sys":25029},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25031},{"url":273,"details":25032,"fileName":279,"contentType":280},{"size":275,"image":25033},{"width":277,"height":278},{"sys":25035,"fields":25038},{"id":25036,"createdAt":25037},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":25039,"slug":25040,"articleIntro":25039,"category":25041},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[25042],{"metadata":25043,"sys":25046,"fields":25053},{"tags":25044,"concepts":25045},[],[],{"space":25047,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25049,"publishedVersion":228,"revision":62,"contentType":25051,"locale":29},{"sys":25048},{"type":12,"linkType":13,"id":14},{"sys":25050},{"id":21,"type":12,"linkType":22},{"sys":25052},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25054,"metaTitle":238,"metaDescription":239,"mainTitle":25055,"subtitle":258,"heroImage":25070,"ctaButton":281,"ctaLink":282},[237],{"data":25056,"content":25057,"nodeType":74},{},[25058,25064],{"data":25059,"content":25060,"nodeType":250},{},[25061],{"data":25062,"marks":25063,"value":249,"nodeType":82},{},[],{"data":25065,"content":25066,"nodeType":87},{},[25067],{"data":25068,"marks":25069,"value":257,"nodeType":82},{},[],{"metadata":25071,"sys":25074,"fields":25079},{"tags":25072,"concepts":25073},[],[],{"space":25075,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25077,"publishedVersion":62,"revision":44,"locale":29},{"sys":25076},{"type":12,"linkType":13,"id":14},{"sys":25078},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25080},{"url":273,"details":25081,"fileName":279,"contentType":280},{"size":275,"image":25082},{"width":277,"height":278},{"sys":25084,"fields":25087},{"id":25085,"createdAt":25086},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":25088,"slug":25089,"articleIntro":-1,"category":25090},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[25091],{"metadata":25092,"sys":25095,"fields":25102},{"tags":25093,"concepts":25094},[],[],{"space":25096,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25098,"publishedVersion":228,"revision":62,"contentType":25100,"locale":29},{"sys":25097},{"type":12,"linkType":13,"id":14},{"sys":25099},{"id":21,"type":12,"linkType":22},{"sys":25101},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25103,"metaTitle":238,"metaDescription":239,"mainTitle":25104,"subtitle":258,"heroImage":25119,"ctaButton":281,"ctaLink":282},[237],{"data":25105,"content":25106,"nodeType":74},{},[25107,25113],{"data":25108,"content":25109,"nodeType":250},{},[25110],{"data":25111,"marks":25112,"value":249,"nodeType":82},{},[],{"data":25114,"content":25115,"nodeType":87},{},[25116],{"data":25117,"marks":25118,"value":257,"nodeType":82},{},[],{"metadata":25120,"sys":25123,"fields":25128},{"tags":25121,"concepts":25122},[],[],{"space":25124,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25126,"publishedVersion":62,"revision":44,"locale":29},{"sys":25125},{"type":12,"linkType":13,"id":14},{"sys":25127},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25129},{"url":273,"details":25130,"fileName":279,"contentType":280},{"size":275,"image":25131},{"width":277,"height":278},{"sys":25133,"fields":25136},{"id":25134,"createdAt":25135},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":25137,"slug":25138,"articleIntro":25137,"category":25139},"Compte 502 - Actions propres","compte-502-actions-propres",[25140],{"metadata":25141,"sys":25144,"fields":25151},{"tags":25142,"concepts":25143},[],[],{"space":25145,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25147,"publishedVersion":228,"revision":62,"contentType":25149,"locale":29},{"sys":25146},{"type":12,"linkType":13,"id":14},{"sys":25148},{"id":21,"type":12,"linkType":22},{"sys":25150},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25152,"metaTitle":238,"metaDescription":239,"mainTitle":25153,"subtitle":258,"heroImage":25168,"ctaButton":281,"ctaLink":282},[237],{"data":25154,"content":25155,"nodeType":74},{},[25156,25162],{"data":25157,"content":25158,"nodeType":250},{},[25159],{"data":25160,"marks":25161,"value":249,"nodeType":82},{},[],{"data":25163,"content":25164,"nodeType":87},{},[25165],{"data":25166,"marks":25167,"value":257,"nodeType":82},{},[],{"metadata":25169,"sys":25172,"fields":25177},{"tags":25170,"concepts":25171},[],[],{"space":25173,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25175,"publishedVersion":62,"revision":44,"locale":29},{"sys":25174},{"type":12,"linkType":13,"id":14},{"sys":25176},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25178},{"url":273,"details":25179,"fileName":279,"contentType":280},{"size":275,"image":25180},{"width":277,"height":278},{"sys":25182,"fields":25185},{"id":25183,"createdAt":25184},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":25186,"slug":25187,"articleIntro":25186,"category":25188},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[25189],{"metadata":25190,"sys":25193,"fields":25200},{"tags":25191,"concepts":25192},[],[],{"space":25194,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25196,"publishedVersion":228,"revision":62,"contentType":25198,"locale":29},{"sys":25195},{"type":12,"linkType":13,"id":14},{"sys":25197},{"id":21,"type":12,"linkType":22},{"sys":25199},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25201,"metaTitle":238,"metaDescription":239,"mainTitle":25202,"subtitle":258,"heroImage":25217,"ctaButton":281,"ctaLink":282},[237],{"data":25203,"content":25204,"nodeType":74},{},[25205,25211],{"data":25206,"content":25207,"nodeType":250},{},[25208],{"data":25209,"marks":25210,"value":249,"nodeType":82},{},[],{"data":25212,"content":25213,"nodeType":87},{},[25214],{"data":25215,"marks":25216,"value":257,"nodeType":82},{},[],{"metadata":25218,"sys":25221,"fields":25226},{"tags":25219,"concepts":25220},[],[],{"space":25222,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25224,"publishedVersion":62,"revision":44,"locale":29},{"sys":25223},{"type":12,"linkType":13,"id":14},{"sys":25225},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25227},{"url":273,"details":25228,"fileName":279,"contentType":280},{"size":275,"image":25229},{"width":277,"height":278},{"sys":25231,"fields":25234},{"id":25232,"createdAt":25233},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":25235,"slug":25236,"articleIntro":25235,"category":25237},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[25238],{"metadata":25239,"sys":25242,"fields":25249},{"tags":25240,"concepts":25241},[],[],{"space":25243,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25245,"publishedVersion":228,"revision":62,"contentType":25247,"locale":29},{"sys":25244},{"type":12,"linkType":13,"id":14},{"sys":25246},{"id":21,"type":12,"linkType":22},{"sys":25248},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25250,"metaTitle":238,"metaDescription":239,"mainTitle":25251,"subtitle":258,"heroImage":25266,"ctaButton":281,"ctaLink":282},[237],{"data":25252,"content":25253,"nodeType":74},{},[25254,25260],{"data":25255,"content":25256,"nodeType":250},{},[25257],{"data":25258,"marks":25259,"value":249,"nodeType":82},{},[],{"data":25261,"content":25262,"nodeType":87},{},[25263],{"data":25264,"marks":25265,"value":257,"nodeType":82},{},[],{"metadata":25267,"sys":25270,"fields":25275},{"tags":25268,"concepts":25269},[],[],{"space":25271,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25273,"publishedVersion":62,"revision":44,"locale":29},{"sys":25272},{"type":12,"linkType":13,"id":14},{"sys":25274},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25276},{"url":273,"details":25277,"fileName":279,"contentType":280},{"size":275,"image":25278},{"width":277,"height":278},{"sys":25280,"fields":25283},{"id":25281,"createdAt":25282},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":25284,"slug":25285,"articleIntro":-1,"category":25286},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[25287],{"metadata":25288,"sys":25291,"fields":25298},{"tags":25289,"concepts":25290},[],[],{"space":25292,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25294,"publishedVersion":228,"revision":62,"contentType":25296,"locale":29},{"sys":25293},{"type":12,"linkType":13,"id":14},{"sys":25295},{"id":21,"type":12,"linkType":22},{"sys":25297},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25299,"metaTitle":238,"metaDescription":239,"mainTitle":25300,"subtitle":258,"heroImage":25315,"ctaButton":281,"ctaLink":282},[237],{"data":25301,"content":25302,"nodeType":74},{},[25303,25309],{"data":25304,"content":25305,"nodeType":250},{},[25306],{"data":25307,"marks":25308,"value":249,"nodeType":82},{},[],{"data":25310,"content":25311,"nodeType":87},{},[25312],{"data":25313,"marks":25314,"value":257,"nodeType":82},{},[],{"metadata":25316,"sys":25319,"fields":25324},{"tags":25317,"concepts":25318},[],[],{"space":25320,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25322,"publishedVersion":62,"revision":44,"locale":29},{"sys":25321},{"type":12,"linkType":13,"id":14},{"sys":25323},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25325},{"url":273,"details":25326,"fileName":279,"contentType":280},{"size":275,"image":25327},{"width":277,"height":278},{"sys":25329,"fields":25332},{"id":25330,"createdAt":25331},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":25333,"slug":25334,"articleIntro":-1,"category":25335},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[25336],{"metadata":25337,"sys":25340,"fields":25347},{"tags":25338,"concepts":25339},[],[],{"space":25341,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25343,"publishedVersion":228,"revision":62,"contentType":25345,"locale":29},{"sys":25342},{"type":12,"linkType":13,"id":14},{"sys":25344},{"id":21,"type":12,"linkType":22},{"sys":25346},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25348,"metaTitle":238,"metaDescription":239,"mainTitle":25349,"subtitle":258,"heroImage":25364,"ctaButton":281,"ctaLink":282},[237],{"data":25350,"content":25351,"nodeType":74},{},[25352,25358],{"data":25353,"content":25354,"nodeType":250},{},[25355],{"data":25356,"marks":25357,"value":249,"nodeType":82},{},[],{"data":25359,"content":25360,"nodeType":87},{},[25361],{"data":25362,"marks":25363,"value":257,"nodeType":82},{},[],{"metadata":25365,"sys":25368,"fields":25373},{"tags":25366,"concepts":25367},[],[],{"space":25369,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25371,"publishedVersion":62,"revision":44,"locale":29},{"sys":25370},{"type":12,"linkType":13,"id":14},{"sys":25372},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25374},{"url":273,"details":25375,"fileName":279,"contentType":280},{"size":275,"image":25376},{"width":277,"height":278},{"sys":25378,"fields":25381},{"id":25379,"createdAt":25380},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":25382,"slug":25383,"articleIntro":-1,"category":25384},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[25385],{"metadata":25386,"sys":25389,"fields":25396},{"tags":25387,"concepts":25388},[],[],{"space":25390,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25392,"publishedVersion":228,"revision":62,"contentType":25394,"locale":29},{"sys":25391},{"type":12,"linkType":13,"id":14},{"sys":25393},{"id":21,"type":12,"linkType":22},{"sys":25395},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25397,"metaTitle":238,"metaDescription":239,"mainTitle":25398,"subtitle":258,"heroImage":25413,"ctaButton":281,"ctaLink":282},[237],{"data":25399,"content":25400,"nodeType":74},{},[25401,25407],{"data":25402,"content":25403,"nodeType":250},{},[25404],{"data":25405,"marks":25406,"value":249,"nodeType":82},{},[],{"data":25408,"content":25409,"nodeType":87},{},[25410],{"data":25411,"marks":25412,"value":257,"nodeType":82},{},[],{"metadata":25414,"sys":25417,"fields":25422},{"tags":25415,"concepts":25416},[],[],{"space":25418,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25420,"publishedVersion":62,"revision":44,"locale":29},{"sys":25419},{"type":12,"linkType":13,"id":14},{"sys":25421},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25423},{"url":273,"details":25424,"fileName":279,"contentType":280},{"size":275,"image":25425},{"width":277,"height":278},{"sys":25427,"fields":25430},{"id":25428,"createdAt":25429},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":25431,"slug":25432,"articleIntro":25431,"category":25433},"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",[25434],{"metadata":25435,"sys":25438,"fields":25445},{"tags":25436,"concepts":25437},[],[],{"space":25439,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25441,"publishedVersion":228,"revision":62,"contentType":25443,"locale":29},{"sys":25440},{"type":12,"linkType":13,"id":14},{"sys":25442},{"id":21,"type":12,"linkType":22},{"sys":25444},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25446,"metaTitle":238,"metaDescription":239,"mainTitle":25447,"subtitle":258,"heroImage":25462,"ctaButton":281,"ctaLink":282},[237],{"data":25448,"content":25449,"nodeType":74},{},[25450,25456],{"data":25451,"content":25452,"nodeType":250},{},[25453],{"data":25454,"marks":25455,"value":249,"nodeType":82},{},[],{"data":25457,"content":25458,"nodeType":87},{},[25459],{"data":25460,"marks":25461,"value":257,"nodeType":82},{},[],{"metadata":25463,"sys":25466,"fields":25471},{"tags":25464,"concepts":25465},[],[],{"space":25467,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25469,"publishedVersion":62,"revision":44,"locale":29},{"sys":25468},{"type":12,"linkType":13,"id":14},{"sys":25470},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25472},{"url":273,"details":25473,"fileName":279,"contentType":280},{"size":275,"image":25474},{"width":277,"height":278},{"sys":25476,"fields":25479},{"id":25477,"createdAt":25478},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":25480,"slug":25481,"articleIntro":25480,"category":25482},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[25483],{"metadata":25484,"sys":25487,"fields":25494},{"tags":25485,"concepts":25486},[],[],{"space":25488,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25490,"publishedVersion":228,"revision":62,"contentType":25492,"locale":29},{"sys":25489},{"type":12,"linkType":13,"id":14},{"sys":25491},{"id":21,"type":12,"linkType":22},{"sys":25493},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25495,"metaTitle":238,"metaDescription":239,"mainTitle":25496,"subtitle":258,"heroImage":25511,"ctaButton":281,"ctaLink":282},[237],{"data":25497,"content":25498,"nodeType":74},{},[25499,25505],{"data":25500,"content":25501,"nodeType":250},{},[25502],{"data":25503,"marks":25504,"value":249,"nodeType":82},{},[],{"data":25506,"content":25507,"nodeType":87},{},[25508],{"data":25509,"marks":25510,"value":257,"nodeType":82},{},[],{"metadata":25512,"sys":25515,"fields":25520},{"tags":25513,"concepts":25514},[],[],{"space":25516,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25518,"publishedVersion":62,"revision":44,"locale":29},{"sys":25517},{"type":12,"linkType":13,"id":14},{"sys":25519},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25521},{"url":273,"details":25522,"fileName":279,"contentType":280},{"size":275,"image":25523},{"width":277,"height":278},{"sys":25525,"fields":25528},{"id":25526,"createdAt":25527},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":25529,"slug":25530,"articleIntro":-1,"category":25531},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[25532],{"metadata":25533,"sys":25536,"fields":25543},{"tags":25534,"concepts":25535},[],[],{"space":25537,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25539,"publishedVersion":228,"revision":62,"contentType":25541,"locale":29},{"sys":25538},{"type":12,"linkType":13,"id":14},{"sys":25540},{"id":21,"type":12,"linkType":22},{"sys":25542},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25544,"metaTitle":238,"metaDescription":239,"mainTitle":25545,"subtitle":258,"heroImage":25560,"ctaButton":281,"ctaLink":282},[237],{"data":25546,"content":25547,"nodeType":74},{},[25548,25554],{"data":25549,"content":25550,"nodeType":250},{},[25551],{"data":25552,"marks":25553,"value":249,"nodeType":82},{},[],{"data":25555,"content":25556,"nodeType":87},{},[25557],{"data":25558,"marks":25559,"value":257,"nodeType":82},{},[],{"metadata":25561,"sys":25564,"fields":25569},{"tags":25562,"concepts":25563},[],[],{"space":25565,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25567,"publishedVersion":62,"revision":44,"locale":29},{"sys":25566},{"type":12,"linkType":13,"id":14},{"sys":25568},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25570},{"url":273,"details":25571,"fileName":279,"contentType":280},{"size":275,"image":25572},{"width":277,"height":278},{"sys":25574,"fields":25577},{"id":25575,"createdAt":25576},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":25578,"slug":25579,"articleIntro":25580,"category":25581},"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.",[25582],{"metadata":25583,"sys":25586,"fields":25593},{"tags":25584,"concepts":25585},[],[],{"space":25587,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25589,"publishedVersion":228,"revision":62,"contentType":25591,"locale":29},{"sys":25588},{"type":12,"linkType":13,"id":14},{"sys":25590},{"id":21,"type":12,"linkType":22},{"sys":25592},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25594,"metaTitle":238,"metaDescription":239,"mainTitle":25595,"subtitle":258,"heroImage":25610,"ctaButton":281,"ctaLink":282},[237],{"data":25596,"content":25597,"nodeType":74},{},[25598,25604],{"data":25599,"content":25600,"nodeType":250},{},[25601],{"data":25602,"marks":25603,"value":249,"nodeType":82},{},[],{"data":25605,"content":25606,"nodeType":87},{},[25607],{"data":25608,"marks":25609,"value":257,"nodeType":82},{},[],{"metadata":25611,"sys":25614,"fields":25619},{"tags":25612,"concepts":25613},[],[],{"space":25615,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25617,"publishedVersion":62,"revision":44,"locale":29},{"sys":25616},{"type":12,"linkType":13,"id":14},{"sys":25618},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25620},{"url":273,"details":25621,"fileName":279,"contentType":280},{"size":275,"image":25622},{"width":277,"height":278},{"sys":25624,"fields":25627},{"id":25625,"createdAt":25626},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":25628,"slug":25629,"articleIntro":25630,"category":25631},"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.",[25632],{"metadata":25633,"sys":25636,"fields":25643},{"tags":25634,"concepts":25635},[],[],{"space":25637,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25639,"publishedVersion":228,"revision":62,"contentType":25641,"locale":29},{"sys":25638},{"type":12,"linkType":13,"id":14},{"sys":25640},{"id":21,"type":12,"linkType":22},{"sys":25642},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25644,"metaTitle":238,"metaDescription":239,"mainTitle":25645,"subtitle":258,"heroImage":25660,"ctaButton":281,"ctaLink":282},[237],{"data":25646,"content":25647,"nodeType":74},{},[25648,25654],{"data":25649,"content":25650,"nodeType":250},{},[25651],{"data":25652,"marks":25653,"value":249,"nodeType":82},{},[],{"data":25655,"content":25656,"nodeType":87},{},[25657],{"data":25658,"marks":25659,"value":257,"nodeType":82},{},[],{"metadata":25661,"sys":25664,"fields":25669},{"tags":25662,"concepts":25663},[],[],{"space":25665,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25667,"publishedVersion":62,"revision":44,"locale":29},{"sys":25666},{"type":12,"linkType":13,"id":14},{"sys":25668},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25670},{"url":273,"details":25671,"fileName":279,"contentType":280},{"size":275,"image":25672},{"width":277,"height":278},{"sys":25674,"fields":25677},{"id":25675,"createdAt":25676},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":25678,"slug":25679,"articleIntro":25678,"category":25680},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[25681],{"metadata":25682,"sys":25685,"fields":25692},{"tags":25683,"concepts":25684},[],[],{"space":25686,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25688,"publishedVersion":228,"revision":62,"contentType":25690,"locale":29},{"sys":25687},{"type":12,"linkType":13,"id":14},{"sys":25689},{"id":21,"type":12,"linkType":22},{"sys":25691},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25693,"metaTitle":238,"metaDescription":239,"mainTitle":25694,"subtitle":258,"heroImage":25709,"ctaButton":281,"ctaLink":282},[237],{"data":25695,"content":25696,"nodeType":74},{},[25697,25703],{"data":25698,"content":25699,"nodeType":250},{},[25700],{"data":25701,"marks":25702,"value":249,"nodeType":82},{},[],{"data":25704,"content":25705,"nodeType":87},{},[25706],{"data":25707,"marks":25708,"value":257,"nodeType":82},{},[],{"metadata":25710,"sys":25713,"fields":25718},{"tags":25711,"concepts":25712},[],[],{"space":25714,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25716,"publishedVersion":62,"revision":44,"locale":29},{"sys":25715},{"type":12,"linkType":13,"id":14},{"sys":25717},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25719},{"url":273,"details":25720,"fileName":279,"contentType":280},{"size":275,"image":25721},{"width":277,"height":278},{"sys":25723,"fields":25726},{"id":25724,"createdAt":25725},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":25727,"slug":25728,"articleIntro":-1,"category":25729},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[25730],{"metadata":25731,"sys":25734,"fields":25741},{"tags":25732,"concepts":25733},[],[],{"space":25735,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25737,"publishedVersion":228,"revision":62,"contentType":25739,"locale":29},{"sys":25736},{"type":12,"linkType":13,"id":14},{"sys":25738},{"id":21,"type":12,"linkType":22},{"sys":25740},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25742,"metaTitle":238,"metaDescription":239,"mainTitle":25743,"subtitle":258,"heroImage":25758,"ctaButton":281,"ctaLink":282},[237],{"data":25744,"content":25745,"nodeType":74},{},[25746,25752],{"data":25747,"content":25748,"nodeType":250},{},[25749],{"data":25750,"marks":25751,"value":249,"nodeType":82},{},[],{"data":25753,"content":25754,"nodeType":87},{},[25755],{"data":25756,"marks":25757,"value":257,"nodeType":82},{},[],{"metadata":25759,"sys":25762,"fields":25767},{"tags":25760,"concepts":25761},[],[],{"space":25763,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25765,"publishedVersion":62,"revision":44,"locale":29},{"sys":25764},{"type":12,"linkType":13,"id":14},{"sys":25766},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25768},{"url":273,"details":25769,"fileName":279,"contentType":280},{"size":275,"image":25770},{"width":277,"height":278},{"sys":25772,"fields":25775},{"id":25773,"createdAt":25774},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":25776,"slug":25777,"articleIntro":25776,"category":25778},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[25779],{"metadata":25780,"sys":25783,"fields":25790},{"tags":25781,"concepts":25782},[],[],{"space":25784,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25786,"publishedVersion":228,"revision":62,"contentType":25788,"locale":29},{"sys":25785},{"type":12,"linkType":13,"id":14},{"sys":25787},{"id":21,"type":12,"linkType":22},{"sys":25789},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25791,"metaTitle":238,"metaDescription":239,"mainTitle":25792,"subtitle":258,"heroImage":25807,"ctaButton":281,"ctaLink":282},[237],{"data":25793,"content":25794,"nodeType":74},{},[25795,25801],{"data":25796,"content":25797,"nodeType":250},{},[25798],{"data":25799,"marks":25800,"value":249,"nodeType":82},{},[],{"data":25802,"content":25803,"nodeType":87},{},[25804],{"data":25805,"marks":25806,"value":257,"nodeType":82},{},[],{"metadata":25808,"sys":25811,"fields":25816},{"tags":25809,"concepts":25810},[],[],{"space":25812,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25814,"publishedVersion":62,"revision":44,"locale":29},{"sys":25813},{"type":12,"linkType":13,"id":14},{"sys":25815},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25817},{"url":273,"details":25818,"fileName":279,"contentType":280},{"size":275,"image":25819},{"width":277,"height":278},{"sys":25821,"fields":25824},{"id":25822,"createdAt":25823},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":25825,"slug":25826,"articleIntro":25825,"category":25827},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[25828],{"metadata":25829,"sys":25832,"fields":25839},{"tags":25830,"concepts":25831},[],[],{"space":25833,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25835,"publishedVersion":228,"revision":62,"contentType":25837,"locale":29},{"sys":25834},{"type":12,"linkType":13,"id":14},{"sys":25836},{"id":21,"type":12,"linkType":22},{"sys":25838},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25840,"metaTitle":238,"metaDescription":239,"mainTitle":25841,"subtitle":258,"heroImage":25856,"ctaButton":281,"ctaLink":282},[237],{"data":25842,"content":25843,"nodeType":74},{},[25844,25850],{"data":25845,"content":25846,"nodeType":250},{},[25847],{"data":25848,"marks":25849,"value":249,"nodeType":82},{},[],{"data":25851,"content":25852,"nodeType":87},{},[25853],{"data":25854,"marks":25855,"value":257,"nodeType":82},{},[],{"metadata":25857,"sys":25860,"fields":25865},{"tags":25858,"concepts":25859},[],[],{"space":25861,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25863,"publishedVersion":62,"revision":44,"locale":29},{"sys":25862},{"type":12,"linkType":13,"id":14},{"sys":25864},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25866},{"url":273,"details":25867,"fileName":279,"contentType":280},{"size":275,"image":25868},{"width":277,"height":278},{"sys":25870,"fields":25873},{"id":25871,"createdAt":25872},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":25874,"slug":25875,"articleIntro":25874,"category":25876},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[25877],{"metadata":25878,"sys":25881,"fields":25888},{"tags":25879,"concepts":25880},[],[],{"space":25882,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25884,"publishedVersion":228,"revision":62,"contentType":25886,"locale":29},{"sys":25883},{"type":12,"linkType":13,"id":14},{"sys":25885},{"id":21,"type":12,"linkType":22},{"sys":25887},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25889,"metaTitle":238,"metaDescription":239,"mainTitle":25890,"subtitle":258,"heroImage":25905,"ctaButton":281,"ctaLink":282},[237],{"data":25891,"content":25892,"nodeType":74},{},[25893,25899],{"data":25894,"content":25895,"nodeType":250},{},[25896],{"data":25897,"marks":25898,"value":249,"nodeType":82},{},[],{"data":25900,"content":25901,"nodeType":87},{},[25902],{"data":25903,"marks":25904,"value":257,"nodeType":82},{},[],{"metadata":25906,"sys":25909,"fields":25914},{"tags":25907,"concepts":25908},[],[],{"space":25910,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25912,"publishedVersion":62,"revision":44,"locale":29},{"sys":25911},{"type":12,"linkType":13,"id":14},{"sys":25913},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25915},{"url":273,"details":25916,"fileName":279,"contentType":280},{"size":275,"image":25917},{"width":277,"height":278},{"sys":25919,"fields":25922},{"id":25920,"createdAt":25921},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":25923,"slug":25924,"articleIntro":25923,"category":25925},"4886 - Charges","compte-4886-charges",[25926],{"metadata":25927,"sys":25930,"fields":25937},{"tags":25928,"concepts":25929},[],[],{"space":25931,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25933,"publishedVersion":228,"revision":62,"contentType":25935,"locale":29},{"sys":25932},{"type":12,"linkType":13,"id":14},{"sys":25934},{"id":21,"type":12,"linkType":22},{"sys":25936},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25938,"metaTitle":238,"metaDescription":239,"mainTitle":25939,"subtitle":258,"heroImage":25954,"ctaButton":281,"ctaLink":282},[237],{"data":25940,"content":25941,"nodeType":74},{},[25942,25948],{"data":25943,"content":25944,"nodeType":250},{},[25945],{"data":25946,"marks":25947,"value":249,"nodeType":82},{},[],{"data":25949,"content":25950,"nodeType":87},{},[25951],{"data":25952,"marks":25953,"value":257,"nodeType":82},{},[],{"metadata":25955,"sys":25958,"fields":25963},{"tags":25956,"concepts":25957},[],[],{"space":25959,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25961,"publishedVersion":62,"revision":44,"locale":29},{"sys":25960},{"type":12,"linkType":13,"id":14},{"sys":25962},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25964},{"url":273,"details":25965,"fileName":279,"contentType":280},{"size":275,"image":25966},{"width":277,"height":278},{"sys":25968,"fields":25971},{"id":25969,"createdAt":25970},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":25972,"slug":25973,"articleIntro":25972,"category":25974},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[25975],{"metadata":25976,"sys":25979,"fields":25986},{"tags":25977,"concepts":25978},[],[],{"space":25980,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25982,"publishedVersion":228,"revision":62,"contentType":25984,"locale":29},{"sys":25981},{"type":12,"linkType":13,"id":14},{"sys":25983},{"id":21,"type":12,"linkType":22},{"sys":25985},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25987,"metaTitle":238,"metaDescription":239,"mainTitle":25988,"subtitle":258,"heroImage":26003,"ctaButton":281,"ctaLink":282},[237],{"data":25989,"content":25990,"nodeType":74},{},[25991,25997],{"data":25992,"content":25993,"nodeType":250},{},[25994],{"data":25995,"marks":25996,"value":249,"nodeType":82},{},[],{"data":25998,"content":25999,"nodeType":87},{},[26000],{"data":26001,"marks":26002,"value":257,"nodeType":82},{},[],{"metadata":26004,"sys":26007,"fields":26012},{"tags":26005,"concepts":26006},[],[],{"space":26008,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26010,"publishedVersion":62,"revision":44,"locale":29},{"sys":26009},{"type":12,"linkType":13,"id":14},{"sys":26011},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26013},{"url":273,"details":26014,"fileName":279,"contentType":280},{"size":275,"image":26015},{"width":277,"height":278},{"sys":26017,"fields":26020},{"id":26018,"createdAt":26019},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":26021,"slug":26022,"articleIntro":-1,"category":26023},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[26024],{"metadata":26025,"sys":26028,"fields":26035},{"tags":26026,"concepts":26027},[],[],{"space":26029,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26031,"publishedVersion":228,"revision":62,"contentType":26033,"locale":29},{"sys":26030},{"type":12,"linkType":13,"id":14},{"sys":26032},{"id":21,"type":12,"linkType":22},{"sys":26034},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26036,"metaTitle":238,"metaDescription":239,"mainTitle":26037,"subtitle":258,"heroImage":26052,"ctaButton":281,"ctaLink":282},[237],{"data":26038,"content":26039,"nodeType":74},{},[26040,26046],{"data":26041,"content":26042,"nodeType":250},{},[26043],{"data":26044,"marks":26045,"value":249,"nodeType":82},{},[],{"data":26047,"content":26048,"nodeType":87},{},[26049],{"data":26050,"marks":26051,"value":257,"nodeType":82},{},[],{"metadata":26053,"sys":26056,"fields":26061},{"tags":26054,"concepts":26055},[],[],{"space":26057,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26059,"publishedVersion":62,"revision":44,"locale":29},{"sys":26058},{"type":12,"linkType":13,"id":14},{"sys":26060},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26062},{"url":273,"details":26063,"fileName":279,"contentType":280},{"size":275,"image":26064},{"width":277,"height":278},{"sys":26066,"fields":26069},{"id":26067,"createdAt":26068},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":26070,"slug":26071,"articleIntro":-1,"category":26072},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[26073],{"metadata":26074,"sys":26077,"fields":26084},{"tags":26075,"concepts":26076},[],[],{"space":26078,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26080,"publishedVersion":228,"revision":62,"contentType":26082,"locale":29},{"sys":26079},{"type":12,"linkType":13,"id":14},{"sys":26081},{"id":21,"type":12,"linkType":22},{"sys":26083},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26085,"metaTitle":238,"metaDescription":239,"mainTitle":26086,"subtitle":258,"heroImage":26101,"ctaButton":281,"ctaLink":282},[237],{"data":26087,"content":26088,"nodeType":74},{},[26089,26095],{"data":26090,"content":26091,"nodeType":250},{},[26092],{"data":26093,"marks":26094,"value":249,"nodeType":82},{},[],{"data":26096,"content":26097,"nodeType":87},{},[26098],{"data":26099,"marks":26100,"value":257,"nodeType":82},{},[],{"metadata":26102,"sys":26105,"fields":26110},{"tags":26103,"concepts":26104},[],[],{"space":26106,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26108,"publishedVersion":62,"revision":44,"locale":29},{"sys":26107},{"type":12,"linkType":13,"id":14},{"sys":26109},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26111},{"url":273,"details":26112,"fileName":279,"contentType":280},{"size":275,"image":26113},{"width":277,"height":278},{"sys":26115,"fields":26118},{"id":26116,"createdAt":26117},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":26119,"slug":26120,"articleIntro":26119,"category":26121},"1681 - Autres emprunts","compte-1681-autres-emprunts",[26122],{"metadata":26123,"sys":26126,"fields":26133},{"tags":26124,"concepts":26125},[],[],{"space":26127,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26129,"publishedVersion":228,"revision":62,"contentType":26131,"locale":29},{"sys":26128},{"type":12,"linkType":13,"id":14},{"sys":26130},{"id":21,"type":12,"linkType":22},{"sys":26132},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26134,"metaTitle":238,"metaDescription":239,"mainTitle":26135,"subtitle":258,"heroImage":26150,"ctaButton":281,"ctaLink":282},[237],{"data":26136,"content":26137,"nodeType":74},{},[26138,26144],{"data":26139,"content":26140,"nodeType":250},{},[26141],{"data":26142,"marks":26143,"value":249,"nodeType":82},{},[],{"data":26145,"content":26146,"nodeType":87},{},[26147],{"data":26148,"marks":26149,"value":257,"nodeType":82},{},[],{"metadata":26151,"sys":26154,"fields":26159},{"tags":26152,"concepts":26153},[],[],{"space":26155,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26157,"publishedVersion":62,"revision":44,"locale":29},{"sys":26156},{"type":12,"linkType":13,"id":14},{"sys":26158},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26160},{"url":273,"details":26161,"fileName":279,"contentType":280},{"size":275,"image":26162},{"width":277,"height":278},{"sys":26164,"fields":26167},{"id":26165,"createdAt":26166},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":26168,"slug":26169,"articleIntro":-1,"category":26170},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[26171],{"metadata":26172,"sys":26175,"fields":26182},{"tags":26173,"concepts":26174},[],[],{"space":26176,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26178,"publishedVersion":228,"revision":62,"contentType":26180,"locale":29},{"sys":26177},{"type":12,"linkType":13,"id":14},{"sys":26179},{"id":21,"type":12,"linkType":22},{"sys":26181},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26183,"metaTitle":238,"metaDescription":239,"mainTitle":26184,"subtitle":258,"heroImage":26199,"ctaButton":281,"ctaLink":282},[237],{"data":26185,"content":26186,"nodeType":74},{},[26187,26193],{"data":26188,"content":26189,"nodeType":250},{},[26190],{"data":26191,"marks":26192,"value":249,"nodeType":82},{},[],{"data":26194,"content":26195,"nodeType":87},{},[26196],{"data":26197,"marks":26198,"value":257,"nodeType":82},{},[],{"metadata":26200,"sys":26203,"fields":26208},{"tags":26201,"concepts":26202},[],[],{"space":26204,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26206,"publishedVersion":62,"revision":44,"locale":29},{"sys":26205},{"type":12,"linkType":13,"id":14},{"sys":26207},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26209},{"url":273,"details":26210,"fileName":279,"contentType":280},{"size":275,"image":26211},{"width":277,"height":278},{"sys":26213,"fields":26216},{"id":26214,"createdAt":26215},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":26217,"slug":26218,"articleIntro":26217,"category":26219},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[26220],{"metadata":26221,"sys":26224,"fields":26231},{"tags":26222,"concepts":26223},[],[],{"space":26225,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26227,"publishedVersion":228,"revision":62,"contentType":26229,"locale":29},{"sys":26226},{"type":12,"linkType":13,"id":14},{"sys":26228},{"id":21,"type":12,"linkType":22},{"sys":26230},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26232,"metaTitle":238,"metaDescription":239,"mainTitle":26233,"subtitle":258,"heroImage":26248,"ctaButton":281,"ctaLink":282},[237],{"data":26234,"content":26235,"nodeType":74},{},[26236,26242],{"data":26237,"content":26238,"nodeType":250},{},[26239],{"data":26240,"marks":26241,"value":249,"nodeType":82},{},[],{"data":26243,"content":26244,"nodeType":87},{},[26245],{"data":26246,"marks":26247,"value":257,"nodeType":82},{},[],{"metadata":26249,"sys":26252,"fields":26257},{"tags":26250,"concepts":26251},[],[],{"space":26253,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26255,"publishedVersion":62,"revision":44,"locale":29},{"sys":26254},{"type":12,"linkType":13,"id":14},{"sys":26256},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26258},{"url":273,"details":26259,"fileName":279,"contentType":280},{"size":275,"image":26260},{"width":277,"height":278},{"sys":26262,"fields":26265},{"id":26263,"createdAt":26264},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":26266,"slug":26267,"articleIntro":-1,"category":26268},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[26269],{"metadata":26270,"sys":26273,"fields":26280},{"tags":26271,"concepts":26272},[],[],{"space":26274,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26276,"publishedVersion":228,"revision":62,"contentType":26278,"locale":29},{"sys":26275},{"type":12,"linkType":13,"id":14},{"sys":26277},{"id":21,"type":12,"linkType":22},{"sys":26279},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26281,"metaTitle":238,"metaDescription":239,"mainTitle":26282,"subtitle":258,"heroImage":26297,"ctaButton":281,"ctaLink":282},[237],{"data":26283,"content":26284,"nodeType":74},{},[26285,26291],{"data":26286,"content":26287,"nodeType":250},{},[26288],{"data":26289,"marks":26290,"value":249,"nodeType":82},{},[],{"data":26292,"content":26293,"nodeType":87},{},[26294],{"data":26295,"marks":26296,"value":257,"nodeType":82},{},[],{"metadata":26298,"sys":26301,"fields":26306},{"tags":26299,"concepts":26300},[],[],{"space":26302,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26304,"publishedVersion":62,"revision":44,"locale":29},{"sys":26303},{"type":12,"linkType":13,"id":14},{"sys":26305},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26307},{"url":273,"details":26308,"fileName":279,"contentType":280},{"size":275,"image":26309},{"width":277,"height":278},{"sys":26311,"fields":26314},{"id":26312,"createdAt":26313},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":26315,"slug":26316,"articleIntro":-1,"category":26317},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[26318],{"metadata":26319,"sys":26322,"fields":26329},{"tags":26320,"concepts":26321},[],[],{"space":26323,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26325,"publishedVersion":228,"revision":62,"contentType":26327,"locale":29},{"sys":26324},{"type":12,"linkType":13,"id":14},{"sys":26326},{"id":21,"type":12,"linkType":22},{"sys":26328},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26330,"metaTitle":238,"metaDescription":239,"mainTitle":26331,"subtitle":258,"heroImage":26346,"ctaButton":281,"ctaLink":282},[237],{"data":26332,"content":26333,"nodeType":74},{},[26334,26340],{"data":26335,"content":26336,"nodeType":250},{},[26337],{"data":26338,"marks":26339,"value":249,"nodeType":82},{},[],{"data":26341,"content":26342,"nodeType":87},{},[26343],{"data":26344,"marks":26345,"value":257,"nodeType":82},{},[],{"metadata":26347,"sys":26350,"fields":26355},{"tags":26348,"concepts":26349},[],[],{"space":26351,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26353,"publishedVersion":62,"revision":44,"locale":29},{"sys":26352},{"type":12,"linkType":13,"id":14},{"sys":26354},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26356},{"url":273,"details":26357,"fileName":279,"contentType":280},{"size":275,"image":26358},{"width":277,"height":278},{"sys":26360,"fields":26363},{"id":26361,"createdAt":26362},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":26364,"slug":26365,"articleIntro":26364,"category":26366},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[26367],{"metadata":26368,"sys":26371,"fields":26378},{"tags":26369,"concepts":26370},[],[],{"space":26372,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26374,"publishedVersion":228,"revision":62,"contentType":26376,"locale":29},{"sys":26373},{"type":12,"linkType":13,"id":14},{"sys":26375},{"id":21,"type":12,"linkType":22},{"sys":26377},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26379,"metaTitle":238,"metaDescription":239,"mainTitle":26380,"subtitle":258,"heroImage":26395,"ctaButton":281,"ctaLink":282},[237],{"data":26381,"content":26382,"nodeType":74},{},[26383,26389],{"data":26384,"content":26385,"nodeType":250},{},[26386],{"data":26387,"marks":26388,"value":249,"nodeType":82},{},[],{"data":26390,"content":26391,"nodeType":87},{},[26392],{"data":26393,"marks":26394,"value":257,"nodeType":82},{},[],{"metadata":26396,"sys":26399,"fields":26404},{"tags":26397,"concepts":26398},[],[],{"space":26400,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26402,"publishedVersion":62,"revision":44,"locale":29},{"sys":26401},{"type":12,"linkType":13,"id":14},{"sys":26403},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26405},{"url":273,"details":26406,"fileName":279,"contentType":280},{"size":275,"image":26407},{"width":277,"height":278},{"sys":26409,"fields":26412},{"id":26410,"createdAt":26411},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":26413,"slug":26414,"articleIntro":26413,"category":26415},"2768 - Intérêts courus","compte-2768-interets-courus",[26416],{"metadata":26417,"sys":26420,"fields":26427},{"tags":26418,"concepts":26419},[],[],{"space":26421,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26423,"publishedVersion":228,"revision":62,"contentType":26425,"locale":29},{"sys":26422},{"type":12,"linkType":13,"id":14},{"sys":26424},{"id":21,"type":12,"linkType":22},{"sys":26426},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26428,"metaTitle":238,"metaDescription":239,"mainTitle":26429,"subtitle":258,"heroImage":26444,"ctaButton":281,"ctaLink":282},[237],{"data":26430,"content":26431,"nodeType":74},{},[26432,26438],{"data":26433,"content":26434,"nodeType":250},{},[26435],{"data":26436,"marks":26437,"value":249,"nodeType":82},{},[],{"data":26439,"content":26440,"nodeType":87},{},[26441],{"data":26442,"marks":26443,"value":257,"nodeType":82},{},[],{"metadata":26445,"sys":26448,"fields":26453},{"tags":26446,"concepts":26447},[],[],{"space":26449,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26451,"publishedVersion":62,"revision":44,"locale":29},{"sys":26450},{"type":12,"linkType":13,"id":14},{"sys":26452},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26454},{"url":273,"details":26455,"fileName":279,"contentType":280},{"size":275,"image":26456},{"width":277,"height":278},{"sys":26458,"fields":26461},{"id":26459,"createdAt":26460},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":26462,"slug":26463,"articleIntro":26462,"category":26464},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[26465],{"metadata":26466,"sys":26469,"fields":26476},{"tags":26467,"concepts":26468},[],[],{"space":26470,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26472,"publishedVersion":228,"revision":62,"contentType":26474,"locale":29},{"sys":26471},{"type":12,"linkType":13,"id":14},{"sys":26473},{"id":21,"type":12,"linkType":22},{"sys":26475},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26477,"metaTitle":238,"metaDescription":239,"mainTitle":26478,"subtitle":258,"heroImage":26493,"ctaButton":281,"ctaLink":282},[237],{"data":26479,"content":26480,"nodeType":74},{},[26481,26487],{"data":26482,"content":26483,"nodeType":250},{},[26484],{"data":26485,"marks":26486,"value":249,"nodeType":82},{},[],{"data":26488,"content":26489,"nodeType":87},{},[26490],{"data":26491,"marks":26492,"value":257,"nodeType":82},{},[],{"metadata":26494,"sys":26497,"fields":26502},{"tags":26495,"concepts":26496},[],[],{"space":26498,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26500,"publishedVersion":62,"revision":44,"locale":29},{"sys":26499},{"type":12,"linkType":13,"id":14},{"sys":26501},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26503},{"url":273,"details":26504,"fileName":279,"contentType":280},{"size":275,"image":26505},{"width":277,"height":278},{"sys":26507,"fields":26510},{"id":26508,"createdAt":26509},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":26511,"slug":26512,"articleIntro":26511,"category":26513},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[26514],{"metadata":26515,"sys":26518,"fields":26525},{"tags":26516,"concepts":26517},[],[],{"space":26519,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26521,"publishedVersion":228,"revision":62,"contentType":26523,"locale":29},{"sys":26520},{"type":12,"linkType":13,"id":14},{"sys":26522},{"id":21,"type":12,"linkType":22},{"sys":26524},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26526,"metaTitle":238,"metaDescription":239,"mainTitle":26527,"subtitle":258,"heroImage":26542,"ctaButton":281,"ctaLink":282},[237],{"data":26528,"content":26529,"nodeType":74},{},[26530,26536],{"data":26531,"content":26532,"nodeType":250},{},[26533],{"data":26534,"marks":26535,"value":249,"nodeType":82},{},[],{"data":26537,"content":26538,"nodeType":87},{},[26539],{"data":26540,"marks":26541,"value":257,"nodeType":82},{},[],{"metadata":26543,"sys":26546,"fields":26551},{"tags":26544,"concepts":26545},[],[],{"space":26547,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26549,"publishedVersion":62,"revision":44,"locale":29},{"sys":26548},{"type":12,"linkType":13,"id":14},{"sys":26550},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26552},{"url":273,"details":26553,"fileName":279,"contentType":280},{"size":275,"image":26554},{"width":277,"height":278},{"sys":26556,"fields":26559},{"id":26557,"createdAt":26558},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":26560,"slug":26561,"articleIntro":26560,"category":26562},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[26563],{"metadata":26564,"sys":26567,"fields":26574},{"tags":26565,"concepts":26566},[],[],{"space":26568,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26570,"publishedVersion":228,"revision":62,"contentType":26572,"locale":29},{"sys":26569},{"type":12,"linkType":13,"id":14},{"sys":26571},{"id":21,"type":12,"linkType":22},{"sys":26573},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26575,"metaTitle":238,"metaDescription":239,"mainTitle":26576,"subtitle":258,"heroImage":26591,"ctaButton":281,"ctaLink":282},[237],{"data":26577,"content":26578,"nodeType":74},{},[26579,26585],{"data":26580,"content":26581,"nodeType":250},{},[26582],{"data":26583,"marks":26584,"value":249,"nodeType":82},{},[],{"data":26586,"content":26587,"nodeType":87},{},[26588],{"data":26589,"marks":26590,"value":257,"nodeType":82},{},[],{"metadata":26592,"sys":26595,"fields":26600},{"tags":26593,"concepts":26594},[],[],{"space":26596,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26598,"publishedVersion":62,"revision":44,"locale":29},{"sys":26597},{"type":12,"linkType":13,"id":14},{"sys":26599},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26601},{"url":273,"details":26602,"fileName":279,"contentType":280},{"size":275,"image":26603},{"width":277,"height":278},{"sys":26605,"fields":26608},{"id":26606,"createdAt":26607},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":26609,"slug":26610,"articleIntro":26609,"category":26611},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[26612],{"metadata":26613,"sys":26616,"fields":26623},{"tags":26614,"concepts":26615},[],[],{"space":26617,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26619,"publishedVersion":228,"revision":62,"contentType":26621,"locale":29},{"sys":26618},{"type":12,"linkType":13,"id":14},{"sys":26620},{"id":21,"type":12,"linkType":22},{"sys":26622},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26624,"metaTitle":238,"metaDescription":239,"mainTitle":26625,"subtitle":258,"heroImage":26640,"ctaButton":281,"ctaLink":282},[237],{"data":26626,"content":26627,"nodeType":74},{},[26628,26634],{"data":26629,"content":26630,"nodeType":250},{},[26631],{"data":26632,"marks":26633,"value":249,"nodeType":82},{},[],{"data":26635,"content":26636,"nodeType":87},{},[26637],{"data":26638,"marks":26639,"value":257,"nodeType":82},{},[],{"metadata":26641,"sys":26644,"fields":26649},{"tags":26642,"concepts":26643},[],[],{"space":26645,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26647,"publishedVersion":62,"revision":44,"locale":29},{"sys":26646},{"type":12,"linkType":13,"id":14},{"sys":26648},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26650},{"url":273,"details":26651,"fileName":279,"contentType":280},{"size":275,"image":26652},{"width":277,"height":278},{"sys":26654,"fields":26657},{"id":26655,"createdAt":26656},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":26658,"slug":26659,"articleIntro":26658,"category":26660},"473 - Comptes d'attente","compte-473-comptes-d-attente",[26661],{"metadata":26662,"sys":26665,"fields":26672},{"tags":26663,"concepts":26664},[],[],{"space":26666,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26668,"publishedVersion":228,"revision":62,"contentType":26670,"locale":29},{"sys":26667},{"type":12,"linkType":13,"id":14},{"sys":26669},{"id":21,"type":12,"linkType":22},{"sys":26671},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26673,"metaTitle":238,"metaDescription":239,"mainTitle":26674,"subtitle":258,"heroImage":26689,"ctaButton":281,"ctaLink":282},[237],{"data":26675,"content":26676,"nodeType":74},{},[26677,26683],{"data":26678,"content":26679,"nodeType":250},{},[26680],{"data":26681,"marks":26682,"value":249,"nodeType":82},{},[],{"data":26684,"content":26685,"nodeType":87},{},[26686],{"data":26687,"marks":26688,"value":257,"nodeType":82},{},[],{"metadata":26690,"sys":26693,"fields":26698},{"tags":26691,"concepts":26692},[],[],{"space":26694,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26696,"publishedVersion":62,"revision":44,"locale":29},{"sys":26695},{"type":12,"linkType":13,"id":14},{"sys":26697},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26699},{"url":273,"details":26700,"fileName":279,"contentType":280},{"size":275,"image":26701},{"width":277,"height":278},{"sys":26703,"fields":26706},{"id":26704,"createdAt":26705},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":26707,"slug":26708,"articleIntro":26707,"category":26709},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[26710],{"metadata":26711,"sys":26714,"fields":26721},{"tags":26712,"concepts":26713},[],[],{"space":26715,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26717,"publishedVersion":228,"revision":62,"contentType":26719,"locale":29},{"sys":26716},{"type":12,"linkType":13,"id":14},{"sys":26718},{"id":21,"type":12,"linkType":22},{"sys":26720},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26722,"metaTitle":238,"metaDescription":239,"mainTitle":26723,"subtitle":258,"heroImage":26738,"ctaButton":281,"ctaLink":282},[237],{"data":26724,"content":26725,"nodeType":74},{},[26726,26732],{"data":26727,"content":26728,"nodeType":250},{},[26729],{"data":26730,"marks":26731,"value":249,"nodeType":82},{},[],{"data":26733,"content":26734,"nodeType":87},{},[26735],{"data":26736,"marks":26737,"value":257,"nodeType":82},{},[],{"metadata":26739,"sys":26742,"fields":26747},{"tags":26740,"concepts":26741},[],[],{"space":26743,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26745,"publishedVersion":62,"revision":44,"locale":29},{"sys":26744},{"type":12,"linkType":13,"id":14},{"sys":26746},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26748},{"url":273,"details":26749,"fileName":279,"contentType":280},{"size":275,"image":26750},{"width":277,"height":278},{"sys":26752,"fields":26755},{"id":26753,"createdAt":26754},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":26756,"slug":26757,"articleIntro":26758,"category":26759},"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.",[26760],{"metadata":26761,"sys":26764,"fields":26771},{"tags":26762,"concepts":26763},[],[],{"space":26765,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26767,"publishedVersion":228,"revision":62,"contentType":26769,"locale":29},{"sys":26766},{"type":12,"linkType":13,"id":14},{"sys":26768},{"id":21,"type":12,"linkType":22},{"sys":26770},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26772,"metaTitle":238,"metaDescription":239,"mainTitle":26773,"subtitle":258,"heroImage":26788,"ctaButton":281,"ctaLink":282},[237],{"data":26774,"content":26775,"nodeType":74},{},[26776,26782],{"data":26777,"content":26778,"nodeType":250},{},[26779],{"data":26780,"marks":26781,"value":249,"nodeType":82},{},[],{"data":26783,"content":26784,"nodeType":87},{},[26785],{"data":26786,"marks":26787,"value":257,"nodeType":82},{},[],{"metadata":26789,"sys":26792,"fields":26797},{"tags":26790,"concepts":26791},[],[],{"space":26793,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26795,"publishedVersion":62,"revision":44,"locale":29},{"sys":26794},{"type":12,"linkType":13,"id":14},{"sys":26796},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26798},{"url":273,"details":26799,"fileName":279,"contentType":280},{"size":275,"image":26800},{"width":277,"height":278},{"sys":26802,"fields":26805},{"id":26803,"createdAt":26804},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":26806,"slug":26807,"articleIntro":26806,"category":26808},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[26809],{"metadata":26810,"sys":26813,"fields":26820},{"tags":26811,"concepts":26812},[],[],{"space":26814,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26816,"publishedVersion":228,"revision":62,"contentType":26818,"locale":29},{"sys":26815},{"type":12,"linkType":13,"id":14},{"sys":26817},{"id":21,"type":12,"linkType":22},{"sys":26819},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26821,"metaTitle":238,"metaDescription":239,"mainTitle":26822,"subtitle":258,"heroImage":26837,"ctaButton":281,"ctaLink":282},[237],{"data":26823,"content":26824,"nodeType":74},{},[26825,26831],{"data":26826,"content":26827,"nodeType":250},{},[26828],{"data":26829,"marks":26830,"value":249,"nodeType":82},{},[],{"data":26832,"content":26833,"nodeType":87},{},[26834],{"data":26835,"marks":26836,"value":257,"nodeType":82},{},[],{"metadata":26838,"sys":26841,"fields":26846},{"tags":26839,"concepts":26840},[],[],{"space":26842,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26844,"publishedVersion":62,"revision":44,"locale":29},{"sys":26843},{"type":12,"linkType":13,"id":14},{"sys":26845},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26847},{"url":273,"details":26848,"fileName":279,"contentType":280},{"size":275,"image":26849},{"width":277,"height":278},{"sys":26851,"fields":26854},{"id":26852,"createdAt":26853},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":26855,"slug":26856,"articleIntro":26855,"category":26857},"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",[26858],{"metadata":26859,"sys":26862,"fields":26869},{"tags":26860,"concepts":26861},[],[],{"space":26863,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26865,"publishedVersion":228,"revision":62,"contentType":26867,"locale":29},{"sys":26864},{"type":12,"linkType":13,"id":14},{"sys":26866},{"id":21,"type":12,"linkType":22},{"sys":26868},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26870,"metaTitle":238,"metaDescription":239,"mainTitle":26871,"subtitle":258,"heroImage":26886,"ctaButton":281,"ctaLink":282},[237],{"data":26872,"content":26873,"nodeType":74},{},[26874,26880],{"data":26875,"content":26876,"nodeType":250},{},[26877],{"data":26878,"marks":26879,"value":249,"nodeType":82},{},[],{"data":26881,"content":26882,"nodeType":87},{},[26883],{"data":26884,"marks":26885,"value":257,"nodeType":82},{},[],{"metadata":26887,"sys":26890,"fields":26895},{"tags":26888,"concepts":26889},[],[],{"space":26891,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26893,"publishedVersion":62,"revision":44,"locale":29},{"sys":26892},{"type":12,"linkType":13,"id":14},{"sys":26894},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26896},{"url":273,"details":26897,"fileName":279,"contentType":280},{"size":275,"image":26898},{"width":277,"height":278},{"sys":26900,"fields":26903},{"id":26901,"createdAt":26902},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":26904,"slug":26905,"articleIntro":26904,"category":26906},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[26907],{"metadata":26908,"sys":26911,"fields":26918},{"tags":26909,"concepts":26910},[],[],{"space":26912,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26914,"publishedVersion":228,"revision":62,"contentType":26916,"locale":29},{"sys":26913},{"type":12,"linkType":13,"id":14},{"sys":26915},{"id":21,"type":12,"linkType":22},{"sys":26917},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26919,"metaTitle":238,"metaDescription":239,"mainTitle":26920,"subtitle":258,"heroImage":26935,"ctaButton":281,"ctaLink":282},[237],{"data":26921,"content":26922,"nodeType":74},{},[26923,26929],{"data":26924,"content":26925,"nodeType":250},{},[26926],{"data":26927,"marks":26928,"value":249,"nodeType":82},{},[],{"data":26930,"content":26931,"nodeType":87},{},[26932],{"data":26933,"marks":26934,"value":257,"nodeType":82},{},[],{"metadata":26936,"sys":26939,"fields":26944},{"tags":26937,"concepts":26938},[],[],{"space":26940,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26942,"publishedVersion":62,"revision":44,"locale":29},{"sys":26941},{"type":12,"linkType":13,"id":14},{"sys":26943},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26945},{"url":273,"details":26946,"fileName":279,"contentType":280},{"size":275,"image":26947},{"width":277,"height":278},{"sys":26949,"fields":26952},{"id":26950,"createdAt":26951},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":26953,"slug":26954,"articleIntro":26955,"category":26956},"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.",[26957],{"metadata":26958,"sys":26961,"fields":26968},{"tags":26959,"concepts":26960},[],[],{"space":26962,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26964,"publishedVersion":228,"revision":62,"contentType":26966,"locale":29},{"sys":26963},{"type":12,"linkType":13,"id":14},{"sys":26965},{"id":21,"type":12,"linkType":22},{"sys":26967},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26969,"metaTitle":238,"metaDescription":239,"mainTitle":26970,"subtitle":258,"heroImage":26985,"ctaButton":281,"ctaLink":282},[237],{"data":26971,"content":26972,"nodeType":74},{},[26973,26979],{"data":26974,"content":26975,"nodeType":250},{},[26976],{"data":26977,"marks":26978,"value":249,"nodeType":82},{},[],{"data":26980,"content":26981,"nodeType":87},{},[26982],{"data":26983,"marks":26984,"value":257,"nodeType":82},{},[],{"metadata":26986,"sys":26989,"fields":26994},{"tags":26987,"concepts":26988},[],[],{"space":26990,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26992,"publishedVersion":62,"revision":44,"locale":29},{"sys":26991},{"type":12,"linkType":13,"id":14},{"sys":26993},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26995},{"url":273,"details":26996,"fileName":279,"contentType":280},{"size":275,"image":26997},{"width":277,"height":278},{"sys":26999,"fields":27002},{"id":27000,"createdAt":27001},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":27003,"slug":27004,"articleIntro":-1,"category":27005},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[27006],{"metadata":27007,"sys":27010,"fields":27017},{"tags":27008,"concepts":27009},[],[],{"space":27011,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27013,"publishedVersion":228,"revision":62,"contentType":27015,"locale":29},{"sys":27012},{"type":12,"linkType":13,"id":14},{"sys":27014},{"id":21,"type":12,"linkType":22},{"sys":27016},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27018,"metaTitle":238,"metaDescription":239,"mainTitle":27019,"subtitle":258,"heroImage":27034,"ctaButton":281,"ctaLink":282},[237],{"data":27020,"content":27021,"nodeType":74},{},[27022,27028],{"data":27023,"content":27024,"nodeType":250},{},[27025],{"data":27026,"marks":27027,"value":249,"nodeType":82},{},[],{"data":27029,"content":27030,"nodeType":87},{},[27031],{"data":27032,"marks":27033,"value":257,"nodeType":82},{},[],{"metadata":27035,"sys":27038,"fields":27043},{"tags":27036,"concepts":27037},[],[],{"space":27039,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27041,"publishedVersion":62,"revision":44,"locale":29},{"sys":27040},{"type":12,"linkType":13,"id":14},{"sys":27042},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27044},{"url":273,"details":27045,"fileName":279,"contentType":280},{"size":275,"image":27046},{"width":277,"height":278},{"sys":27048,"fields":27051},{"id":27049,"createdAt":27050},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":27052,"slug":27053,"articleIntro":27052,"category":27054},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[27055],{"metadata":27056,"sys":27059,"fields":27066},{"tags":27057,"concepts":27058},[],[],{"space":27060,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27062,"publishedVersion":228,"revision":62,"contentType":27064,"locale":29},{"sys":27061},{"type":12,"linkType":13,"id":14},{"sys":27063},{"id":21,"type":12,"linkType":22},{"sys":27065},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27067,"metaTitle":238,"metaDescription":239,"mainTitle":27068,"subtitle":258,"heroImage":27083,"ctaButton":281,"ctaLink":282},[237],{"data":27069,"content":27070,"nodeType":74},{},[27071,27077],{"data":27072,"content":27073,"nodeType":250},{},[27074],{"data":27075,"marks":27076,"value":249,"nodeType":82},{},[],{"data":27078,"content":27079,"nodeType":87},{},[27080],{"data":27081,"marks":27082,"value":257,"nodeType":82},{},[],{"metadata":27084,"sys":27087,"fields":27092},{"tags":27085,"concepts":27086},[],[],{"space":27088,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27090,"publishedVersion":62,"revision":44,"locale":29},{"sys":27089},{"type":12,"linkType":13,"id":14},{"sys":27091},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27093},{"url":273,"details":27094,"fileName":279,"contentType":280},{"size":275,"image":27095},{"width":277,"height":278},{"sys":27097,"fields":27100},{"id":27098,"createdAt":27099},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":27101,"slug":27102,"articleIntro":-1,"category":27103},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[27104],{"metadata":27105,"sys":27108,"fields":27115},{"tags":27106,"concepts":27107},[],[],{"space":27109,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27111,"publishedVersion":228,"revision":62,"contentType":27113,"locale":29},{"sys":27110},{"type":12,"linkType":13,"id":14},{"sys":27112},{"id":21,"type":12,"linkType":22},{"sys":27114},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27116,"metaTitle":238,"metaDescription":239,"mainTitle":27117,"subtitle":258,"heroImage":27132,"ctaButton":281,"ctaLink":282},[237],{"data":27118,"content":27119,"nodeType":74},{},[27120,27126],{"data":27121,"content":27122,"nodeType":250},{},[27123],{"data":27124,"marks":27125,"value":249,"nodeType":82},{},[],{"data":27127,"content":27128,"nodeType":87},{},[27129],{"data":27130,"marks":27131,"value":257,"nodeType":82},{},[],{"metadata":27133,"sys":27136,"fields":27141},{"tags":27134,"concepts":27135},[],[],{"space":27137,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27139,"publishedVersion":62,"revision":44,"locale":29},{"sys":27138},{"type":12,"linkType":13,"id":14},{"sys":27140},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27142},{"url":273,"details":27143,"fileName":279,"contentType":280},{"size":275,"image":27144},{"width":277,"height":278},{"sys":27146,"fields":27149},{"id":27147,"createdAt":27148},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":27150,"slug":27151,"articleIntro":27150,"category":27152},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[27153],{"metadata":27154,"sys":27157,"fields":27164},{"tags":27155,"concepts":27156},[],[],{"space":27158,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27160,"publishedVersion":228,"revision":62,"contentType":27162,"locale":29},{"sys":27159},{"type":12,"linkType":13,"id":14},{"sys":27161},{"id":21,"type":12,"linkType":22},{"sys":27163},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27165,"metaTitle":238,"metaDescription":239,"mainTitle":27166,"subtitle":258,"heroImage":27181,"ctaButton":281,"ctaLink":282},[237],{"data":27167,"content":27168,"nodeType":74},{},[27169,27175],{"data":27170,"content":27171,"nodeType":250},{},[27172],{"data":27173,"marks":27174,"value":249,"nodeType":82},{},[],{"data":27176,"content":27177,"nodeType":87},{},[27178],{"data":27179,"marks":27180,"value":257,"nodeType":82},{},[],{"metadata":27182,"sys":27185,"fields":27190},{"tags":27183,"concepts":27184},[],[],{"space":27186,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27188,"publishedVersion":62,"revision":44,"locale":29},{"sys":27187},{"type":12,"linkType":13,"id":14},{"sys":27189},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27191},{"url":273,"details":27192,"fileName":279,"contentType":280},{"size":275,"image":27193},{"width":277,"height":278},{"sys":27195,"fields":27198},{"id":27196,"createdAt":27197},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":27199,"slug":27200,"articleIntro":27199,"category":27201},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[27202],{"metadata":27203,"sys":27206,"fields":27213},{"tags":27204,"concepts":27205},[],[],{"space":27207,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27209,"publishedVersion":228,"revision":62,"contentType":27211,"locale":29},{"sys":27208},{"type":12,"linkType":13,"id":14},{"sys":27210},{"id":21,"type":12,"linkType":22},{"sys":27212},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27214,"metaTitle":238,"metaDescription":239,"mainTitle":27215,"subtitle":258,"heroImage":27230,"ctaButton":281,"ctaLink":282},[237],{"data":27216,"content":27217,"nodeType":74},{},[27218,27224],{"data":27219,"content":27220,"nodeType":250},{},[27221],{"data":27222,"marks":27223,"value":249,"nodeType":82},{},[],{"data":27225,"content":27226,"nodeType":87},{},[27227],{"data":27228,"marks":27229,"value":257,"nodeType":82},{},[],{"metadata":27231,"sys":27234,"fields":27239},{"tags":27232,"concepts":27233},[],[],{"space":27235,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27237,"publishedVersion":62,"revision":44,"locale":29},{"sys":27236},{"type":12,"linkType":13,"id":14},{"sys":27238},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27240},{"url":273,"details":27241,"fileName":279,"contentType":280},{"size":275,"image":27242},{"width":277,"height":278},{"sys":27244,"fields":27247},{"id":27245,"createdAt":27246},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":27248,"slug":27249,"articleIntro":27248,"category":27250},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[27251],{"metadata":27252,"sys":27255,"fields":27262},{"tags":27253,"concepts":27254},[],[],{"space":27256,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27258,"publishedVersion":228,"revision":62,"contentType":27260,"locale":29},{"sys":27257},{"type":12,"linkType":13,"id":14},{"sys":27259},{"id":21,"type":12,"linkType":22},{"sys":27261},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27263,"metaTitle":238,"metaDescription":239,"mainTitle":27264,"subtitle":258,"heroImage":27279,"ctaButton":281,"ctaLink":282},[237],{"data":27265,"content":27266,"nodeType":74},{},[27267,27273],{"data":27268,"content":27269,"nodeType":250},{},[27270],{"data":27271,"marks":27272,"value":249,"nodeType":82},{},[],{"data":27274,"content":27275,"nodeType":87},{},[27276],{"data":27277,"marks":27278,"value":257,"nodeType":82},{},[],{"metadata":27280,"sys":27283,"fields":27288},{"tags":27281,"concepts":27282},[],[],{"space":27284,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27286,"publishedVersion":62,"revision":44,"locale":29},{"sys":27285},{"type":12,"linkType":13,"id":14},{"sys":27287},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27289},{"url":273,"details":27290,"fileName":279,"contentType":280},{"size":275,"image":27291},{"width":277,"height":278},{"sys":27293,"fields":27296},{"id":27294,"createdAt":27295},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":27297,"slug":27298,"articleIntro":27297,"category":27299},"Compte 213 - Constructions","compte-213-constructions",[27300],{"metadata":27301,"sys":27304,"fields":27311},{"tags":27302,"concepts":27303},[],[],{"space":27305,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27307,"publishedVersion":228,"revision":62,"contentType":27309,"locale":29},{"sys":27306},{"type":12,"linkType":13,"id":14},{"sys":27308},{"id":21,"type":12,"linkType":22},{"sys":27310},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27312,"metaTitle":238,"metaDescription":239,"mainTitle":27313,"subtitle":258,"heroImage":27328,"ctaButton":281,"ctaLink":282},[237],{"data":27314,"content":27315,"nodeType":74},{},[27316,27322],{"data":27317,"content":27318,"nodeType":250},{},[27319],{"data":27320,"marks":27321,"value":249,"nodeType":82},{},[],{"data":27323,"content":27324,"nodeType":87},{},[27325],{"data":27326,"marks":27327,"value":257,"nodeType":82},{},[],{"metadata":27329,"sys":27332,"fields":27337},{"tags":27330,"concepts":27331},[],[],{"space":27333,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27335,"publishedVersion":62,"revision":44,"locale":29},{"sys":27334},{"type":12,"linkType":13,"id":14},{"sys":27336},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27338},{"url":273,"details":27339,"fileName":279,"contentType":280},{"size":275,"image":27340},{"width":277,"height":278},{"sys":27342,"fields":27345},{"id":27343,"createdAt":27344},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":27346,"slug":27347,"articleIntro":27348,"category":27349},"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.",[27350],{"metadata":27351,"sys":27354,"fields":27361},{"tags":27352,"concepts":27353},[],[],{"space":27355,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27357,"publishedVersion":228,"revision":62,"contentType":27359,"locale":29},{"sys":27356},{"type":12,"linkType":13,"id":14},{"sys":27358},{"id":21,"type":12,"linkType":22},{"sys":27360},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27362,"metaTitle":238,"metaDescription":239,"mainTitle":27363,"subtitle":258,"heroImage":27378,"ctaButton":281,"ctaLink":282},[237],{"data":27364,"content":27365,"nodeType":74},{},[27366,27372],{"data":27367,"content":27368,"nodeType":250},{},[27369],{"data":27370,"marks":27371,"value":249,"nodeType":82},{},[],{"data":27373,"content":27374,"nodeType":87},{},[27375],{"data":27376,"marks":27377,"value":257,"nodeType":82},{},[],{"metadata":27379,"sys":27382,"fields":27387},{"tags":27380,"concepts":27381},[],[],{"space":27383,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27385,"publishedVersion":62,"revision":44,"locale":29},{"sys":27384},{"type":12,"linkType":13,"id":14},{"sys":27386},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27388},{"url":273,"details":27389,"fileName":279,"contentType":280},{"size":275,"image":27390},{"width":277,"height":278},{"sys":27392,"fields":27395},{"id":27393,"createdAt":27394},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":27396,"slug":27397,"articleIntro":-1,"category":27398},"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",[27399],{"metadata":27400,"sys":27403,"fields":27410},{"tags":27401,"concepts":27402},[],[],{"space":27404,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27406,"publishedVersion":228,"revision":62,"contentType":27408,"locale":29},{"sys":27405},{"type":12,"linkType":13,"id":14},{"sys":27407},{"id":21,"type":12,"linkType":22},{"sys":27409},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27411,"metaTitle":238,"metaDescription":239,"mainTitle":27412,"subtitle":258,"heroImage":27427,"ctaButton":281,"ctaLink":282},[237],{"data":27413,"content":27414,"nodeType":74},{},[27415,27421],{"data":27416,"content":27417,"nodeType":250},{},[27418],{"data":27419,"marks":27420,"value":249,"nodeType":82},{},[],{"data":27422,"content":27423,"nodeType":87},{},[27424],{"data":27425,"marks":27426,"value":257,"nodeType":82},{},[],{"metadata":27428,"sys":27431,"fields":27436},{"tags":27429,"concepts":27430},[],[],{"space":27432,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27434,"publishedVersion":62,"revision":44,"locale":29},{"sys":27433},{"type":12,"linkType":13,"id":14},{"sys":27435},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27437},{"url":273,"details":27438,"fileName":279,"contentType":280},{"size":275,"image":27439},{"width":277,"height":278},{"sys":27441,"fields":27444},{"id":27442,"createdAt":27443},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":27445,"slug":27446,"articleIntro":27445,"category":27447},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[27448],{"metadata":27449,"sys":27452,"fields":27459},{"tags":27450,"concepts":27451},[],[],{"space":27453,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27455,"publishedVersion":228,"revision":62,"contentType":27457,"locale":29},{"sys":27454},{"type":12,"linkType":13,"id":14},{"sys":27456},{"id":21,"type":12,"linkType":22},{"sys":27458},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27460,"metaTitle":238,"metaDescription":239,"mainTitle":27461,"subtitle":258,"heroImage":27476,"ctaButton":281,"ctaLink":282},[237],{"data":27462,"content":27463,"nodeType":74},{},[27464,27470],{"data":27465,"content":27466,"nodeType":250},{},[27467],{"data":27468,"marks":27469,"value":249,"nodeType":82},{},[],{"data":27471,"content":27472,"nodeType":87},{},[27473],{"data":27474,"marks":27475,"value":257,"nodeType":82},{},[],{"metadata":27477,"sys":27480,"fields":27485},{"tags":27478,"concepts":27479},[],[],{"space":27481,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27483,"publishedVersion":62,"revision":44,"locale":29},{"sys":27482},{"type":12,"linkType":13,"id":14},{"sys":27484},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27486},{"url":273,"details":27487,"fileName":279,"contentType":280},{"size":275,"image":27488},{"width":277,"height":278},1780321851363]