[{"data":1,"prerenderedAt":27730},["ShallowReactive",2],{"tip-plan-comptable-compte-68112-immobilisations-corporelles":3,"plan-comptable-compte-68112-immobilisations-corporelles-similars":524},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-68112-immobilisations-corporelles",{"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","3VT33ipPu4BzYmvuM3r2eg","Entry","2025-05-27T14:02:39.318Z","2025-06-03T09:53:00.275Z",{"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":454,"faq_structured_data":455,"category":456},"68112 - Immobilisations corporelles",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,101,156,163,216,223,230,284,291,298,305,414,421],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","À quoi sert le compte 68112 en comptabilité ?",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 68112 sert à enregistrer les dotations aux amortissements des immobilisations corporelles de l'entreprise. Il s'agit d'un sous-compte du compte 6811 \"Dotations aux amortissements sur immobilisations incorporelles et corporelles\", lui-même rattaché au compte 681 \"Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges d'exploitation)\". ",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"Ce compte permet de constater la dépréciation systématique des immobilisations corporelles dans le temps, soit :",[],{},{"nodeType":102,"data":103,"content":104},"unordered-list",{},[105,116,126,136,146],{"nodeType":106,"data":107,"content":108},"list-item",{},[109],{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Les terrains aménagés (compte 212)",[],{},{"nodeType":106,"data":117,"content":118},{},[119],{"nodeType":87,"data":120,"content":121},{},[122],{"nodeType":82,"value":123,"marks":124,"data":125},"Les constructions (compte 213)",[],{},{"nodeType":106,"data":127,"content":128},{},[129],{"nodeType":87,"data":130,"content":131},{},[132],{"nodeType":82,"value":133,"marks":134,"data":135},"Les constructions sur sol d'autrui (compte 214)",[],{},{"nodeType":106,"data":137,"content":138},{},[139],{"nodeType":87,"data":140,"content":141},{},[142],{"nodeType":82,"value":143,"marks":144,"data":145},"Les installations techniques, matériels et outillages industriels (compte 215)",[],{},{"nodeType":106,"data":147,"content":148},{},[149],{"nodeType":87,"data":150,"content":151},{},[152],{"nodeType":82,"value":153,"marks":154,"data":155},"Les autres immobilisations corporelles comme le matériel de transport, de bureau, informatique, et le mobilier (compte 218)",[],{},{"nodeType":87,"data":157,"content":158},{},[159],{"nodeType":82,"value":160,"marks":161,"data":162},"Les dotations aux amortissements enregistrées au débit du compte 68112 ont pour contrepartie le crédit des subdivisions appropriées du compte 28 \"Amortissements des immobilisations\", notamment :",[],{},{"nodeType":102,"data":164,"content":165},{},[166,176,186,196,206],{"nodeType":106,"data":167,"content":168},{},[169],{"nodeType":87,"data":170,"content":171},{},[172],{"nodeType":82,"value":173,"marks":174,"data":175},"Compte 2812 : Amortissements des agencements et aménagements de terrains",[],{},{"nodeType":106,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Compte 2813 : Amortissements des constructions",[],{},{"nodeType":106,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Compte 2814 : Amortissements des constructions sur sol d'autrui",[],{},{"nodeType":106,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Compte 2815 : Amortissements des installations, matériels et outillages industriels",[],{},{"nodeType":106,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Compte 2818 : Amortissements des autres immobilisations corporelles",[],{},{"nodeType":78,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Quand utiliser le compte 68112 ?",[],{},{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Le compte 68112 est utilisé dans les situations suivantes :",[],{},{"nodeType":231,"data":232,"content":233},"ordered-list",{},[234,244,254,264,274],{"nodeType":106,"data":235,"content":236},{},[237],{"nodeType":87,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"marks":242,"data":243},"À chaque clôture d'exercice pour constater la dépréciation annuelle des immobilisations corporelles selon le plan d'amortissement établi.",[],{},{"nodeType":106,"data":245,"content":246},{},[247],{"nodeType":87,"data":248,"content":249},{},[250],{"nodeType":82,"value":251,"marks":252,"data":253},"Lors de la mise en service d'une nouvelle immobilisation corporelle pour commencer à constater son amortissement (au prorata temporis si nécessaire).",[],{},{"nodeType":106,"data":255,"content":256},{},[257],{"nodeType":87,"data":258,"content":259},{},[260],{"nodeType":82,"value":261,"marks":262,"data":263},"En cas de révision du plan d'amortissement d'une immobilisation corporelle suite à un changement significatif dans les conditions d'utilisation du bien (changement de durée d'utilisation, dépréciation technique, etc.).",[],{},{"nodeType":106,"data":265,"content":266},{},[267],{"nodeType":87,"data":268,"content":269},{},[270],{"nodeType":82,"value":271,"marks":272,"data":273},"Pour les immobilisations décomposables (comme les constructions), afin d'enregistrer l'amortissement spécifique de chaque composant selon son propre plan d'amortissement.",[],{},{"nodeType":106,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Lors d'une cession ou mise au rebut d'une immobilisation corporelle pour mettre à jour les amortissements jusqu'à la date de sortie du bien.",[],{},{"nodeType":87,"data":285,"content":286},{},[287],{"nodeType":82,"value":288,"marks":289,"data":290},"Le compte 68112 apparaît au compte de résultat dans la catégorie des charges d'exploitation, contribuant ainsi à la détermination du résultat d'exploitation de l'entité.",[],{},{"nodeType":78,"data":292,"content":293},{},[294],{"nodeType":82,"value":295,"marks":296,"data":297},"Quels sont les impacts fiscaux du compte 68112 ?",[],{},{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"L'utilisation du compte 68112 pour les dotations aux amortissements des immobilisations corporelles présente plusieurs implications fiscales importantes :",[],{},{"nodeType":231,"data":306,"content":307},{},[308,351,361,394,404],{"nodeType":106,"data":309,"content":310},{},[311,318],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Déductibilité fiscale : Les dotations aux amortissements des immobilisations corporelles sont généralement déductibles du résultat fiscal, sous réserve qu'elles respectent les conditions suivantes :",[],{},{"nodeType":102,"data":319,"content":320},{},[321,331,341],{"nodeType":106,"data":322,"content":323},{},[324],{"nodeType":87,"data":325,"content":326},{},[327],{"nodeType":82,"value":328,"marks":329,"data":330},"Elles correspondent à une dépréciation effective",[],{},{"nodeType":106,"data":332,"content":333},{},[334],{"nodeType":87,"data":335,"content":336},{},[337],{"nodeType":82,"value":338,"marks":339,"data":340},"Elles sont calculées selon les règles fiscales admises (durées d'usage, modes d'amortissement)",[],{},{"nodeType":106,"data":342,"content":343},{},[344],{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"Elles sont comptabilisées dans les comptes de l'exercice",[],{},{"nodeType":106,"data":352,"content":353},{},[354],{"nodeType":87,"data":355,"content":356},{},[357],{"nodeType":82,"value":358,"marks":359,"data":360},"Amortissements dérogatoires : Lorsque la durée d'amortissement comptable (basée sur la durée d'utilisation) diffère de la durée fiscale (basée sur les usages), l'entreprise peut constater des amortissements dérogatoires (compte 145) via le compte 6872, pour bénéficier de la déduction fiscale maximale autorisée.",[],{},{"nodeType":106,"data":362,"content":363},{},[364,371],{"nodeType":87,"data":365,"content":366},{},[367],{"nodeType":82,"value":368,"marks":369,"data":370},"Limitations spécifiques : Certains biens font l'objet de limitations de déductibilité, notamment :",[],{},{"nodeType":102,"data":372,"content":373},{},[374,384],{"nodeType":106,"data":375,"content":376},{},[377],{"nodeType":87,"data":378,"content":379},{},[380],{"nodeType":82,"value":381,"marks":382,"data":383},"Les véhicules de tourisme dont l'amortissement est plafonné",[],{},{"nodeType":106,"data":385,"content":386},{},[387],{"nodeType":87,"data":388,"content":389},{},[390],{"nodeType":82,"value":391,"marks":392,"data":393},"Les biens somptuaires dont l'amortissement n'est pas déductible",[],{},{"nodeType":106,"data":395,"content":396},{},[397],{"nodeType":87,"data":398,"content":399},{},[400],{"nodeType":82,"value":401,"marks":402,"data":403},"Base de calcul des plus ou moins-values : Les amortissements cumulés comptabilisés via le compte 68112 déterminent la valeur nette comptable des immobilisations, servant de base au calcul des plus ou moins-values lors de leur cession.",[],{},{"nodeType":106,"data":405,"content":406},{},[407],{"nodeType":87,"data":408,"content":409},{},[410],{"nodeType":82,"value":411,"marks":412,"data":413},"Optimisation fiscale : Le choix des méthodes d'amortissement (linéaire, dégressif) et l'application de dispositifs comme l'amortissement exceptionnel peuvent constituer des leviers d'optimisation fiscale significatifs.",[],{},{"nodeType":78,"data":415,"content":416},{},[417],{"nodeType":82,"value":418,"marks":419,"data":420},"3 points clés à retenir sur le compte 68112",[],{},{"nodeType":231,"data":422,"content":423},{},[424,434,444],{"nodeType":106,"data":425,"content":426},{},[427],{"nodeType":87,"data":428,"content":429},{},[430],{"nodeType":82,"value":431,"marks":432,"data":433},"Mécanisme fondamental de la comptabilité : Le compte 68112 permet de constater la dépréciation systématique des immobilisations corporelles et de répartir leur coût sur leur durée d'utilisation, respectant ainsi le principe comptable de prudence et l'image fidèle des comptes.",[],{},{"nodeType":106,"data":435,"content":436},{},[437],{"nodeType":87,"data":438,"content":439},{},[440],{"nodeType":82,"value":441,"marks":442,"data":443},"Lien avec le bilan : Chaque dotation au compte 68112 a pour contrepartie une augmentation des amortissements cumulés au bilan (compte 28), réduisant ainsi progressivement la valeur nette comptable des immobilisations corporelles.",[],{},{"nodeType":106,"data":445,"content":446},{},[447],{"nodeType":87,"data":448,"content":449},{},[450],{"nodeType":82,"value":451,"marks":452,"data":453},"Impact fiscal significatif : Les dotations aux amortissements des immobilisations corporelles constituent généralement des charges déductibles fiscalement, mais doivent respecter les règles fiscales spécifiques pour être pleinement admises en déduction.",[],{},"compte-68112-immobilisations-corporelles",false,[457],{"metadata":458,"sys":461,"fields":473},{"tags":459,"concepts":460},[],[],{"space":462,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":467,"publishedVersion":469,"revision":62,"contentType":470,"locale":29},{"sys":463},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":468},{"id":21,"type":12,"linkType":22},24,{"sys":471},{"type":12,"linkType":27,"id":472},"category",{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":477,"metaTitle":479,"metaDescription":480,"mainTitle":481,"subtitle":499,"heroImage":500,"ctaButton":522,"ctaLink":523},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[478],"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":482,"content":483,"nodeType":74},{},[484,492],{"data":485,"content":486,"nodeType":491},{},[487],{"data":488,"marks":489,"value":490,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":493,"content":494,"nodeType":87},{},[495],{"data":496,"marks":497,"value":498,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":501,"sys":504,"fields":511},{"tags":502,"concepts":503},[],[],{"space":505,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":509,"publishedVersion":62,"revision":44,"locale":29},{"sys":506},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":510},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":513},"Facturation",{"url":514,"details":515,"fileName":520,"contentType":521},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":516,"image":517},246703,{"width":518,"height":519},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[525,574,623,672,721,770,819,868,917,966,1015,1064,1113,1162,1211,1260,1309,1358,1407,1456,1505,1554,1603,1652,1701,1750,1799,1848,1897,1946,1995,2044,2093,2142,2191,2240,2289,2338,2387,2436,2485,2534,2583,2632,2681,2730,2779,2829,2878,2927,2976,3025,3074,3123,3173,3222,3271,3320,3369,3418,3468,3517,3566,3615,3664,3713,3762,3811,3860,3909,3958,4007,4056,4105,4154,4203,4252,4301,4350,4399,4448,4497,4546,4595,4644,4693,4742,4791,4840,4890,4939,4988,5037,5086,5135,5184,5233,5282,5331,5380,5429,5478,5527,5576,5626,5675,5724,5773,5822,5871,5920,5969,6018,6067,6116,6165,6214,6264,6313,6362,6411,6460,6510,6559,6608,6657,6706,6755,6804,6853,6902,6951,7000,7049,7098,7147,7196,7245,7294,7343,7392,7441,7490,7540,7589,7638,7687,7736,7785,7834,7883,7932,7981,8030,8079,8128,8177,8226,8275,8324,8373,8422,8471,8520,8569,8618,8667,8716,8765,8814,8863,8912,8961,9010,9059,9108,9157,9206,9255,9304,9353,9402,9451,9500,9549,9598,9647,9696,9745,9794,9843,9892,9941,9990,10039,10088,10137,10186,10235,10284,10333,10382,10431,10480,10529,10578,10627,10676,10725,10774,10823,10872,10921,10971,11020,11069,11118,11167,11216,11265,11314,11363,11412,11461,11510,11559,11608,11657,11706,11755,11804,11853,11902,11951,12000,12049,12099,12148,12197,12246,12295,12344,12393,12438,12488,12537,12586,12635,12684,12734,12783,12832,12881,12930,12979,13028,13077,13126,13175,13224,13273,13322,13371,13420,13469,13518,13567,13616,13665,13714,13763,13813,13862,13911,13960,14009,14058,14107,14156,14205,14254,14303,14352,14401,14450,14499,14548,14598,14647,14696,14745,14794,14843,14892,14941,14990,15039,15088,15137,15186,15235,15284,15333,15382,15431,15480,15529,15578,15627,15676,15725,15774,15823,15872,15921,15970,16019,16068,16117,16166,16215,16264,16313,16362,16410,16459,16508,16557,16606,16655,16704,16754,16803,16852,16901,16950,16999,17048,17097,17146,17195,17244,17293,17342,17391,17440,17489,17538,17587,17636,17685,17734,17783,17832,17881,17930,17979,18028,18077,18126,18175,18224,18273,18322,18371,18420,18469,18518,18567,18616,18665,18714,18763,18812,18861,18910,18959,19008,19057,19106,19155,19204,19253,19302,19351,19400,19449,19498,19547,19596,19645,19694,19743,19792,19841,19890,19939,19988,20037,20086,20135,20185,20234,20283,20333,20382,20431,20480,20529,20578,20627,20676,20725,20774,20823,20872,20921,20970,21019,21068,21117,21166,21215,21264,21313,21362,21411,21460,21509,21558,21607,21656,21705,21754,21803,21852,21901,21950,21999,22048,22097,22146,22195,22244,22293,22342,22391,22440,22489,22538,22587,22636,22685,22734,22783,22832,22881,22930,22979,23028,23077,23126,23175,23224,23273,23322,23371,23420,23469,23518,23567,23615,23664,23713,23762,23811,23860,23909,23958,24007,24056,24105,24154,24203,24252,24301,24350,24399,24448,24497,24546,24595,24644,24693,24742,24791,24840,24889,24938,24987,25037,25087,25136,25185,25234,25283,25332,25381,25430,25479,25528,25577,25626,25675,25723,25771,25820,25869,25918,25967,26016,26065,26114,26163,26211,26261,26310,26359,26408,26457,26506,26555,26604,26653,26702,26751,26800,26849,26898,26947,26996,27045,27094,27143,27192,27241,27290,27339,27388,27437,27486,27535,27583,27632,27681],{"sys":526,"fields":529},{"id":527,"createdAt":528},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":530,"slug":531,"articleIntro":530,"category":532},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[533],{"metadata":534,"sys":537,"fields":544},{"tags":535,"concepts":536},[],[],{"space":538,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":540,"publishedVersion":469,"revision":62,"contentType":542,"locale":29},{"sys":539},{"type":12,"linkType":13,"id":14},{"sys":541},{"id":21,"type":12,"linkType":22},{"sys":543},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":545,"metaTitle":479,"metaDescription":480,"mainTitle":546,"subtitle":499,"heroImage":561,"ctaButton":522,"ctaLink":523},[478],{"data":547,"content":548,"nodeType":74},{},[549,555],{"data":550,"content":551,"nodeType":491},{},[552],{"data":553,"marks":554,"value":490,"nodeType":82},{},[],{"data":556,"content":557,"nodeType":87},{},[558],{"data":559,"marks":560,"value":498,"nodeType":82},{},[],{"metadata":562,"sys":565,"fields":570},{"tags":563,"concepts":564},[],[],{"space":566,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":568,"publishedVersion":62,"revision":44,"locale":29},{"sys":567},{"type":12,"linkType":13,"id":14},{"sys":569},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":571},{"url":514,"details":572,"fileName":520,"contentType":521},{"size":516,"image":573},{"width":518,"height":519},{"sys":575,"fields":578},{"id":576,"createdAt":577},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":579,"slug":580,"articleIntro":579,"category":581},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[582],{"metadata":583,"sys":586,"fields":593},{"tags":584,"concepts":585},[],[],{"space":587,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":589,"publishedVersion":469,"revision":62,"contentType":591,"locale":29},{"sys":588},{"type":12,"linkType":13,"id":14},{"sys":590},{"id":21,"type":12,"linkType":22},{"sys":592},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":594,"metaTitle":479,"metaDescription":480,"mainTitle":595,"subtitle":499,"heroImage":610,"ctaButton":522,"ctaLink":523},[478],{"data":596,"content":597,"nodeType":74},{},[598,604],{"data":599,"content":600,"nodeType":491},{},[601],{"data":602,"marks":603,"value":490,"nodeType":82},{},[],{"data":605,"content":606,"nodeType":87},{},[607],{"data":608,"marks":609,"value":498,"nodeType":82},{},[],{"metadata":611,"sys":614,"fields":619},{"tags":612,"concepts":613},[],[],{"space":615,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":617,"publishedVersion":62,"revision":44,"locale":29},{"sys":616},{"type":12,"linkType":13,"id":14},{"sys":618},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":620},{"url":514,"details":621,"fileName":520,"contentType":521},{"size":516,"image":622},{"width":518,"height":519},{"sys":624,"fields":627},{"id":625,"createdAt":626},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":628,"slug":629,"articleIntro":628,"category":630},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[631],{"metadata":632,"sys":635,"fields":642},{"tags":633,"concepts":634},[],[],{"space":636,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":638,"publishedVersion":469,"revision":62,"contentType":640,"locale":29},{"sys":637},{"type":12,"linkType":13,"id":14},{"sys":639},{"id":21,"type":12,"linkType":22},{"sys":641},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":643,"metaTitle":479,"metaDescription":480,"mainTitle":644,"subtitle":499,"heroImage":659,"ctaButton":522,"ctaLink":523},[478],{"data":645,"content":646,"nodeType":74},{},[647,653],{"data":648,"content":649,"nodeType":491},{},[650],{"data":651,"marks":652,"value":490,"nodeType":82},{},[],{"data":654,"content":655,"nodeType":87},{},[656],{"data":657,"marks":658,"value":498,"nodeType":82},{},[],{"metadata":660,"sys":663,"fields":668},{"tags":661,"concepts":662},[],[],{"space":664,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":666,"publishedVersion":62,"revision":44,"locale":29},{"sys":665},{"type":12,"linkType":13,"id":14},{"sys":667},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":669},{"url":514,"details":670,"fileName":520,"contentType":521},{"size":516,"image":671},{"width":518,"height":519},{"sys":673,"fields":676},{"id":674,"createdAt":675},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":677,"slug":678,"articleIntro":677,"category":679},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[680],{"metadata":681,"sys":684,"fields":691},{"tags":682,"concepts":683},[],[],{"space":685,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":687,"publishedVersion":469,"revision":62,"contentType":689,"locale":29},{"sys":686},{"type":12,"linkType":13,"id":14},{"sys":688},{"id":21,"type":12,"linkType":22},{"sys":690},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":692,"metaTitle":479,"metaDescription":480,"mainTitle":693,"subtitle":499,"heroImage":708,"ctaButton":522,"ctaLink":523},[478],{"data":694,"content":695,"nodeType":74},{},[696,702],{"data":697,"content":698,"nodeType":491},{},[699],{"data":700,"marks":701,"value":490,"nodeType":82},{},[],{"data":703,"content":704,"nodeType":87},{},[705],{"data":706,"marks":707,"value":498,"nodeType":82},{},[],{"metadata":709,"sys":712,"fields":717},{"tags":710,"concepts":711},[],[],{"space":713,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":715,"publishedVersion":62,"revision":44,"locale":29},{"sys":714},{"type":12,"linkType":13,"id":14},{"sys":716},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":718},{"url":514,"details":719,"fileName":520,"contentType":521},{"size":516,"image":720},{"width":518,"height":519},{"sys":722,"fields":725},{"id":723,"createdAt":724},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":726,"slug":727,"articleIntro":-1,"category":728},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[729],{"metadata":730,"sys":733,"fields":740},{"tags":731,"concepts":732},[],[],{"space":734,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":736,"publishedVersion":469,"revision":62,"contentType":738,"locale":29},{"sys":735},{"type":12,"linkType":13,"id":14},{"sys":737},{"id":21,"type":12,"linkType":22},{"sys":739},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":741,"metaTitle":479,"metaDescription":480,"mainTitle":742,"subtitle":499,"heroImage":757,"ctaButton":522,"ctaLink":523},[478],{"data":743,"content":744,"nodeType":74},{},[745,751],{"data":746,"content":747,"nodeType":491},{},[748],{"data":749,"marks":750,"value":490,"nodeType":82},{},[],{"data":752,"content":753,"nodeType":87},{},[754],{"data":755,"marks":756,"value":498,"nodeType":82},{},[],{"metadata":758,"sys":761,"fields":766},{"tags":759,"concepts":760},[],[],{"space":762,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":764,"publishedVersion":62,"revision":44,"locale":29},{"sys":763},{"type":12,"linkType":13,"id":14},{"sys":765},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":767},{"url":514,"details":768,"fileName":520,"contentType":521},{"size":516,"image":769},{"width":518,"height":519},{"sys":771,"fields":774},{"id":772,"createdAt":773},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":775,"slug":776,"articleIntro":775,"category":777},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[778],{"metadata":779,"sys":782,"fields":789},{"tags":780,"concepts":781},[],[],{"space":783,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":785,"publishedVersion":469,"revision":62,"contentType":787,"locale":29},{"sys":784},{"type":12,"linkType":13,"id":14},{"sys":786},{"id":21,"type":12,"linkType":22},{"sys":788},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":790,"metaTitle":479,"metaDescription":480,"mainTitle":791,"subtitle":499,"heroImage":806,"ctaButton":522,"ctaLink":523},[478],{"data":792,"content":793,"nodeType":74},{},[794,800],{"data":795,"content":796,"nodeType":491},{},[797],{"data":798,"marks":799,"value":490,"nodeType":82},{},[],{"data":801,"content":802,"nodeType":87},{},[803],{"data":804,"marks":805,"value":498,"nodeType":82},{},[],{"metadata":807,"sys":810,"fields":815},{"tags":808,"concepts":809},[],[],{"space":811,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":813,"publishedVersion":62,"revision":44,"locale":29},{"sys":812},{"type":12,"linkType":13,"id":14},{"sys":814},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":816},{"url":514,"details":817,"fileName":520,"contentType":521},{"size":516,"image":818},{"width":518,"height":519},{"sys":820,"fields":823},{"id":821,"createdAt":822},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":824,"slug":825,"articleIntro":824,"category":826},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[827],{"metadata":828,"sys":831,"fields":838},{"tags":829,"concepts":830},[],[],{"space":832,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":834,"publishedVersion":469,"revision":62,"contentType":836,"locale":29},{"sys":833},{"type":12,"linkType":13,"id":14},{"sys":835},{"id":21,"type":12,"linkType":22},{"sys":837},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":839,"metaTitle":479,"metaDescription":480,"mainTitle":840,"subtitle":499,"heroImage":855,"ctaButton":522,"ctaLink":523},[478],{"data":841,"content":842,"nodeType":74},{},[843,849],{"data":844,"content":845,"nodeType":491},{},[846],{"data":847,"marks":848,"value":490,"nodeType":82},{},[],{"data":850,"content":851,"nodeType":87},{},[852],{"data":853,"marks":854,"value":498,"nodeType":82},{},[],{"metadata":856,"sys":859,"fields":864},{"tags":857,"concepts":858},[],[],{"space":860,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":862,"publishedVersion":62,"revision":44,"locale":29},{"sys":861},{"type":12,"linkType":13,"id":14},{"sys":863},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":865},{"url":514,"details":866,"fileName":520,"contentType":521},{"size":516,"image":867},{"width":518,"height":519},{"sys":869,"fields":872},{"id":870,"createdAt":871},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":873,"slug":874,"articleIntro":873,"category":875},"2611 - Actions","compte-2611-actions",[876],{"metadata":877,"sys":880,"fields":887},{"tags":878,"concepts":879},[],[],{"space":881,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":883,"publishedVersion":469,"revision":62,"contentType":885,"locale":29},{"sys":882},{"type":12,"linkType":13,"id":14},{"sys":884},{"id":21,"type":12,"linkType":22},{"sys":886},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":888,"metaTitle":479,"metaDescription":480,"mainTitle":889,"subtitle":499,"heroImage":904,"ctaButton":522,"ctaLink":523},[478],{"data":890,"content":891,"nodeType":74},{},[892,898],{"data":893,"content":894,"nodeType":491},{},[895],{"data":896,"marks":897,"value":490,"nodeType":82},{},[],{"data":899,"content":900,"nodeType":87},{},[901],{"data":902,"marks":903,"value":498,"nodeType":82},{},[],{"metadata":905,"sys":908,"fields":913},{"tags":906,"concepts":907},[],[],{"space":909,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":911,"publishedVersion":62,"revision":44,"locale":29},{"sys":910},{"type":12,"linkType":13,"id":14},{"sys":912},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":914},{"url":514,"details":915,"fileName":520,"contentType":521},{"size":516,"image":916},{"width":518,"height":519},{"sys":918,"fields":921},{"id":919,"createdAt":920},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":922,"slug":923,"articleIntro":922,"category":924},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[925],{"metadata":926,"sys":929,"fields":936},{"tags":927,"concepts":928},[],[],{"space":930,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":932,"publishedVersion":469,"revision":62,"contentType":934,"locale":29},{"sys":931},{"type":12,"linkType":13,"id":14},{"sys":933},{"id":21,"type":12,"linkType":22},{"sys":935},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":937,"metaTitle":479,"metaDescription":480,"mainTitle":938,"subtitle":499,"heroImage":953,"ctaButton":522,"ctaLink":523},[478],{"data":939,"content":940,"nodeType":74},{},[941,947],{"data":942,"content":943,"nodeType":491},{},[944],{"data":945,"marks":946,"value":490,"nodeType":82},{},[],{"data":948,"content":949,"nodeType":87},{},[950],{"data":951,"marks":952,"value":498,"nodeType":82},{},[],{"metadata":954,"sys":957,"fields":962},{"tags":955,"concepts":956},[],[],{"space":958,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":960,"publishedVersion":62,"revision":44,"locale":29},{"sys":959},{"type":12,"linkType":13,"id":14},{"sys":961},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":963},{"url":514,"details":964,"fileName":520,"contentType":521},{"size":516,"image":965},{"width":518,"height":519},{"sys":967,"fields":970},{"id":968,"createdAt":969},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":971,"slug":972,"articleIntro":971,"category":973},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[974],{"metadata":975,"sys":978,"fields":985},{"tags":976,"concepts":977},[],[],{"space":979,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":981,"publishedVersion":469,"revision":62,"contentType":983,"locale":29},{"sys":980},{"type":12,"linkType":13,"id":14},{"sys":982},{"id":21,"type":12,"linkType":22},{"sys":984},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":986,"metaTitle":479,"metaDescription":480,"mainTitle":987,"subtitle":499,"heroImage":1002,"ctaButton":522,"ctaLink":523},[478],{"data":988,"content":989,"nodeType":74},{},[990,996],{"data":991,"content":992,"nodeType":491},{},[993],{"data":994,"marks":995,"value":490,"nodeType":82},{},[],{"data":997,"content":998,"nodeType":87},{},[999],{"data":1000,"marks":1001,"value":498,"nodeType":82},{},[],{"metadata":1003,"sys":1006,"fields":1011},{"tags":1004,"concepts":1005},[],[],{"space":1007,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1009,"publishedVersion":62,"revision":44,"locale":29},{"sys":1008},{"type":12,"linkType":13,"id":14},{"sys":1010},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1012},{"url":514,"details":1013,"fileName":520,"contentType":521},{"size":516,"image":1014},{"width":518,"height":519},{"sys":1016,"fields":1019},{"id":1017,"createdAt":1018},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":1020,"slug":1021,"articleIntro":-1,"category":1022},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[1023],{"metadata":1024,"sys":1027,"fields":1034},{"tags":1025,"concepts":1026},[],[],{"space":1028,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1030,"publishedVersion":469,"revision":62,"contentType":1032,"locale":29},{"sys":1029},{"type":12,"linkType":13,"id":14},{"sys":1031},{"id":21,"type":12,"linkType":22},{"sys":1033},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1035,"metaTitle":479,"metaDescription":480,"mainTitle":1036,"subtitle":499,"heroImage":1051,"ctaButton":522,"ctaLink":523},[478],{"data":1037,"content":1038,"nodeType":74},{},[1039,1045],{"data":1040,"content":1041,"nodeType":491},{},[1042],{"data":1043,"marks":1044,"value":490,"nodeType":82},{},[],{"data":1046,"content":1047,"nodeType":87},{},[1048],{"data":1049,"marks":1050,"value":498,"nodeType":82},{},[],{"metadata":1052,"sys":1055,"fields":1060},{"tags":1053,"concepts":1054},[],[],{"space":1056,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1058,"publishedVersion":62,"revision":44,"locale":29},{"sys":1057},{"type":12,"linkType":13,"id":14},{"sys":1059},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1061},{"url":514,"details":1062,"fileName":520,"contentType":521},{"size":516,"image":1063},{"width":518,"height":519},{"sys":1065,"fields":1068},{"id":1066,"createdAt":1067},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":1069,"slug":1070,"articleIntro":1069,"category":1071},"2961 - Titres de participation","compte-2961-titres-de-participation",[1072],{"metadata":1073,"sys":1076,"fields":1083},{"tags":1074,"concepts":1075},[],[],{"space":1077,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1079,"publishedVersion":469,"revision":62,"contentType":1081,"locale":29},{"sys":1078},{"type":12,"linkType":13,"id":14},{"sys":1080},{"id":21,"type":12,"linkType":22},{"sys":1082},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1084,"metaTitle":479,"metaDescription":480,"mainTitle":1085,"subtitle":499,"heroImage":1100,"ctaButton":522,"ctaLink":523},[478],{"data":1086,"content":1087,"nodeType":74},{},[1088,1094],{"data":1089,"content":1090,"nodeType":491},{},[1091],{"data":1092,"marks":1093,"value":490,"nodeType":82},{},[],{"data":1095,"content":1096,"nodeType":87},{},[1097],{"data":1098,"marks":1099,"value":498,"nodeType":82},{},[],{"metadata":1101,"sys":1104,"fields":1109},{"tags":1102,"concepts":1103},[],[],{"space":1105,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1107,"publishedVersion":62,"revision":44,"locale":29},{"sys":1106},{"type":12,"linkType":13,"id":14},{"sys":1108},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1110},{"url":514,"details":1111,"fileName":520,"contentType":521},{"size":516,"image":1112},{"width":518,"height":519},{"sys":1114,"fields":1117},{"id":1115,"createdAt":1116},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":1118,"slug":1119,"articleIntro":1118,"category":1120},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[1121],{"metadata":1122,"sys":1125,"fields":1132},{"tags":1123,"concepts":1124},[],[],{"space":1126,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1128,"publishedVersion":469,"revision":62,"contentType":1130,"locale":29},{"sys":1127},{"type":12,"linkType":13,"id":14},{"sys":1129},{"id":21,"type":12,"linkType":22},{"sys":1131},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1133,"metaTitle":479,"metaDescription":480,"mainTitle":1134,"subtitle":499,"heroImage":1149,"ctaButton":522,"ctaLink":523},[478],{"data":1135,"content":1136,"nodeType":74},{},[1137,1143],{"data":1138,"content":1139,"nodeType":491},{},[1140],{"data":1141,"marks":1142,"value":490,"nodeType":82},{},[],{"data":1144,"content":1145,"nodeType":87},{},[1146],{"data":1147,"marks":1148,"value":498,"nodeType":82},{},[],{"metadata":1150,"sys":1153,"fields":1158},{"tags":1151,"concepts":1152},[],[],{"space":1154,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1156,"publishedVersion":62,"revision":44,"locale":29},{"sys":1155},{"type":12,"linkType":13,"id":14},{"sys":1157},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1159},{"url":514,"details":1160,"fileName":520,"contentType":521},{"size":516,"image":1161},{"width":518,"height":519},{"sys":1163,"fields":1166},{"id":1164,"createdAt":1165},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":1167,"slug":1168,"articleIntro":1167,"category":1169},"Compte 614 - Charges locatives","compte-614-charges-locatives",[1170],{"metadata":1171,"sys":1174,"fields":1181},{"tags":1172,"concepts":1173},[],[],{"space":1175,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1177,"publishedVersion":469,"revision":62,"contentType":1179,"locale":29},{"sys":1176},{"type":12,"linkType":13,"id":14},{"sys":1178},{"id":21,"type":12,"linkType":22},{"sys":1180},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1182,"metaTitle":479,"metaDescription":480,"mainTitle":1183,"subtitle":499,"heroImage":1198,"ctaButton":522,"ctaLink":523},[478],{"data":1184,"content":1185,"nodeType":74},{},[1186,1192],{"data":1187,"content":1188,"nodeType":491},{},[1189],{"data":1190,"marks":1191,"value":490,"nodeType":82},{},[],{"data":1193,"content":1194,"nodeType":87},{},[1195],{"data":1196,"marks":1197,"value":498,"nodeType":82},{},[],{"metadata":1199,"sys":1202,"fields":1207},{"tags":1200,"concepts":1201},[],[],{"space":1203,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1205,"publishedVersion":62,"revision":44,"locale":29},{"sys":1204},{"type":12,"linkType":13,"id":14},{"sys":1206},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1208},{"url":514,"details":1209,"fileName":520,"contentType":521},{"size":516,"image":1210},{"width":518,"height":519},{"sys":1212,"fields":1215},{"id":1213,"createdAt":1214},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":1216,"slug":1217,"articleIntro":1216,"category":1218},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[1219],{"metadata":1220,"sys":1223,"fields":1230},{"tags":1221,"concepts":1222},[],[],{"space":1224,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1226,"publishedVersion":469,"revision":62,"contentType":1228,"locale":29},{"sys":1225},{"type":12,"linkType":13,"id":14},{"sys":1227},{"id":21,"type":12,"linkType":22},{"sys":1229},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1231,"metaTitle":479,"metaDescription":480,"mainTitle":1232,"subtitle":499,"heroImage":1247,"ctaButton":522,"ctaLink":523},[478],{"data":1233,"content":1234,"nodeType":74},{},[1235,1241],{"data":1236,"content":1237,"nodeType":491},{},[1238],{"data":1239,"marks":1240,"value":490,"nodeType":82},{},[],{"data":1242,"content":1243,"nodeType":87},{},[1244],{"data":1245,"marks":1246,"value":498,"nodeType":82},{},[],{"metadata":1248,"sys":1251,"fields":1256},{"tags":1249,"concepts":1250},[],[],{"space":1252,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1254,"publishedVersion":62,"revision":44,"locale":29},{"sys":1253},{"type":12,"linkType":13,"id":14},{"sys":1255},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1257},{"url":514,"details":1258,"fileName":520,"contentType":521},{"size":516,"image":1259},{"width":518,"height":519},{"sys":1261,"fields":1264},{"id":1262,"createdAt":1263},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":1265,"slug":1266,"articleIntro":-1,"category":1267},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[1268],{"metadata":1269,"sys":1272,"fields":1279},{"tags":1270,"concepts":1271},[],[],{"space":1273,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1275,"publishedVersion":469,"revision":62,"contentType":1277,"locale":29},{"sys":1274},{"type":12,"linkType":13,"id":14},{"sys":1276},{"id":21,"type":12,"linkType":22},{"sys":1278},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1280,"metaTitle":479,"metaDescription":480,"mainTitle":1281,"subtitle":499,"heroImage":1296,"ctaButton":522,"ctaLink":523},[478],{"data":1282,"content":1283,"nodeType":74},{},[1284,1290],{"data":1285,"content":1286,"nodeType":491},{},[1287],{"data":1288,"marks":1289,"value":490,"nodeType":82},{},[],{"data":1291,"content":1292,"nodeType":87},{},[1293],{"data":1294,"marks":1295,"value":498,"nodeType":82},{},[],{"metadata":1297,"sys":1300,"fields":1305},{"tags":1298,"concepts":1299},[],[],{"space":1301,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1303,"publishedVersion":62,"revision":44,"locale":29},{"sys":1302},{"type":12,"linkType":13,"id":14},{"sys":1304},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1306},{"url":514,"details":1307,"fileName":520,"contentType":521},{"size":516,"image":1308},{"width":518,"height":519},{"sys":1310,"fields":1313},{"id":1311,"createdAt":1312},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":1314,"slug":1315,"articleIntro":1314,"category":1316},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[1317],{"metadata":1318,"sys":1321,"fields":1328},{"tags":1319,"concepts":1320},[],[],{"space":1322,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1324,"publishedVersion":469,"revision":62,"contentType":1326,"locale":29},{"sys":1323},{"type":12,"linkType":13,"id":14},{"sys":1325},{"id":21,"type":12,"linkType":22},{"sys":1327},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1329,"metaTitle":479,"metaDescription":480,"mainTitle":1330,"subtitle":499,"heroImage":1345,"ctaButton":522,"ctaLink":523},[478],{"data":1331,"content":1332,"nodeType":74},{},[1333,1339],{"data":1334,"content":1335,"nodeType":491},{},[1336],{"data":1337,"marks":1338,"value":490,"nodeType":82},{},[],{"data":1340,"content":1341,"nodeType":87},{},[1342],{"data":1343,"marks":1344,"value":498,"nodeType":82},{},[],{"metadata":1346,"sys":1349,"fields":1354},{"tags":1347,"concepts":1348},[],[],{"space":1350,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1352,"publishedVersion":62,"revision":44,"locale":29},{"sys":1351},{"type":12,"linkType":13,"id":14},{"sys":1353},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1355},{"url":514,"details":1356,"fileName":520,"contentType":521},{"size":516,"image":1357},{"width":518,"height":519},{"sys":1359,"fields":1362},{"id":1360,"createdAt":1361},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":1363,"slug":1364,"articleIntro":1363,"category":1365},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[1366],{"metadata":1367,"sys":1370,"fields":1377},{"tags":1368,"concepts":1369},[],[],{"space":1371,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1373,"publishedVersion":469,"revision":62,"contentType":1375,"locale":29},{"sys":1372},{"type":12,"linkType":13,"id":14},{"sys":1374},{"id":21,"type":12,"linkType":22},{"sys":1376},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1378,"metaTitle":479,"metaDescription":480,"mainTitle":1379,"subtitle":499,"heroImage":1394,"ctaButton":522,"ctaLink":523},[478],{"data":1380,"content":1381,"nodeType":74},{},[1382,1388],{"data":1383,"content":1384,"nodeType":491},{},[1385],{"data":1386,"marks":1387,"value":490,"nodeType":82},{},[],{"data":1389,"content":1390,"nodeType":87},{},[1391],{"data":1392,"marks":1393,"value":498,"nodeType":82},{},[],{"metadata":1395,"sys":1398,"fields":1403},{"tags":1396,"concepts":1397},[],[],{"space":1399,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1401,"publishedVersion":62,"revision":44,"locale":29},{"sys":1400},{"type":12,"linkType":13,"id":14},{"sys":1402},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1404},{"url":514,"details":1405,"fileName":520,"contentType":521},{"size":516,"image":1406},{"width":518,"height":519},{"sys":1408,"fields":1411},{"id":1409,"createdAt":1410},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":1412,"slug":1413,"articleIntro":1412,"category":1414},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[1415],{"metadata":1416,"sys":1419,"fields":1426},{"tags":1417,"concepts":1418},[],[],{"space":1420,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1422,"publishedVersion":469,"revision":62,"contentType":1424,"locale":29},{"sys":1421},{"type":12,"linkType":13,"id":14},{"sys":1423},{"id":21,"type":12,"linkType":22},{"sys":1425},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1427,"metaTitle":479,"metaDescription":480,"mainTitle":1428,"subtitle":499,"heroImage":1443,"ctaButton":522,"ctaLink":523},[478],{"data":1429,"content":1430,"nodeType":74},{},[1431,1437],{"data":1432,"content":1433,"nodeType":491},{},[1434],{"data":1435,"marks":1436,"value":490,"nodeType":82},{},[],{"data":1438,"content":1439,"nodeType":87},{},[1440],{"data":1441,"marks":1442,"value":498,"nodeType":82},{},[],{"metadata":1444,"sys":1447,"fields":1452},{"tags":1445,"concepts":1446},[],[],{"space":1448,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1450,"publishedVersion":62,"revision":44,"locale":29},{"sys":1449},{"type":12,"linkType":13,"id":14},{"sys":1451},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1453},{"url":514,"details":1454,"fileName":520,"contentType":521},{"size":516,"image":1455},{"width":518,"height":519},{"sys":1457,"fields":1460},{"id":1458,"createdAt":1459},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":1461,"slug":1462,"articleIntro":1461,"category":1463},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[1464],{"metadata":1465,"sys":1468,"fields":1475},{"tags":1466,"concepts":1467},[],[],{"space":1469,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1471,"publishedVersion":469,"revision":62,"contentType":1473,"locale":29},{"sys":1470},{"type":12,"linkType":13,"id":14},{"sys":1472},{"id":21,"type":12,"linkType":22},{"sys":1474},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1476,"metaTitle":479,"metaDescription":480,"mainTitle":1477,"subtitle":499,"heroImage":1492,"ctaButton":522,"ctaLink":523},[478],{"data":1478,"content":1479,"nodeType":74},{},[1480,1486],{"data":1481,"content":1482,"nodeType":491},{},[1483],{"data":1484,"marks":1485,"value":490,"nodeType":82},{},[],{"data":1487,"content":1488,"nodeType":87},{},[1489],{"data":1490,"marks":1491,"value":498,"nodeType":82},{},[],{"metadata":1493,"sys":1496,"fields":1501},{"tags":1494,"concepts":1495},[],[],{"space":1497,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1499,"publishedVersion":62,"revision":44,"locale":29},{"sys":1498},{"type":12,"linkType":13,"id":14},{"sys":1500},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1502},{"url":514,"details":1503,"fileName":520,"contentType":521},{"size":516,"image":1504},{"width":518,"height":519},{"sys":1506,"fields":1509},{"id":1507,"createdAt":1508},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":1510,"slug":1511,"articleIntro":1510,"category":1512},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[1513],{"metadata":1514,"sys":1517,"fields":1524},{"tags":1515,"concepts":1516},[],[],{"space":1518,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1520,"publishedVersion":469,"revision":62,"contentType":1522,"locale":29},{"sys":1519},{"type":12,"linkType":13,"id":14},{"sys":1521},{"id":21,"type":12,"linkType":22},{"sys":1523},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1525,"metaTitle":479,"metaDescription":480,"mainTitle":1526,"subtitle":499,"heroImage":1541,"ctaButton":522,"ctaLink":523},[478],{"data":1527,"content":1528,"nodeType":74},{},[1529,1535],{"data":1530,"content":1531,"nodeType":491},{},[1532],{"data":1533,"marks":1534,"value":490,"nodeType":82},{},[],{"data":1536,"content":1537,"nodeType":87},{},[1538],{"data":1539,"marks":1540,"value":498,"nodeType":82},{},[],{"metadata":1542,"sys":1545,"fields":1550},{"tags":1543,"concepts":1544},[],[],{"space":1546,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1548,"publishedVersion":62,"revision":44,"locale":29},{"sys":1547},{"type":12,"linkType":13,"id":14},{"sys":1549},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1551},{"url":514,"details":1552,"fileName":520,"contentType":521},{"size":516,"image":1553},{"width":518,"height":519},{"sys":1555,"fields":1558},{"id":1556,"createdAt":1557},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":1559,"slug":1560,"articleIntro":1559,"category":1561},"355 - Produits finis","compte-355-produits-finis",[1562],{"metadata":1563,"sys":1566,"fields":1573},{"tags":1564,"concepts":1565},[],[],{"space":1567,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1569,"publishedVersion":469,"revision":62,"contentType":1571,"locale":29},{"sys":1568},{"type":12,"linkType":13,"id":14},{"sys":1570},{"id":21,"type":12,"linkType":22},{"sys":1572},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1574,"metaTitle":479,"metaDescription":480,"mainTitle":1575,"subtitle":499,"heroImage":1590,"ctaButton":522,"ctaLink":523},[478],{"data":1576,"content":1577,"nodeType":74},{},[1578,1584],{"data":1579,"content":1580,"nodeType":491},{},[1581],{"data":1582,"marks":1583,"value":490,"nodeType":82},{},[],{"data":1585,"content":1586,"nodeType":87},{},[1587],{"data":1588,"marks":1589,"value":498,"nodeType":82},{},[],{"metadata":1591,"sys":1594,"fields":1599},{"tags":1592,"concepts":1593},[],[],{"space":1595,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1597,"publishedVersion":62,"revision":44,"locale":29},{"sys":1596},{"type":12,"linkType":13,"id":14},{"sys":1598},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1600},{"url":514,"details":1601,"fileName":520,"contentType":521},{"size":516,"image":1602},{"width":518,"height":519},{"sys":1604,"fields":1607},{"id":1605,"createdAt":1606},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":1608,"slug":1609,"articleIntro":1608,"category":1610},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[1611],{"metadata":1612,"sys":1615,"fields":1622},{"tags":1613,"concepts":1614},[],[],{"space":1616,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1618,"publishedVersion":469,"revision":62,"contentType":1620,"locale":29},{"sys":1617},{"type":12,"linkType":13,"id":14},{"sys":1619},{"id":21,"type":12,"linkType":22},{"sys":1621},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1623,"metaTitle":479,"metaDescription":480,"mainTitle":1624,"subtitle":499,"heroImage":1639,"ctaButton":522,"ctaLink":523},[478],{"data":1625,"content":1626,"nodeType":74},{},[1627,1633],{"data":1628,"content":1629,"nodeType":491},{},[1630],{"data":1631,"marks":1632,"value":490,"nodeType":82},{},[],{"data":1634,"content":1635,"nodeType":87},{},[1636],{"data":1637,"marks":1638,"value":498,"nodeType":82},{},[],{"metadata":1640,"sys":1643,"fields":1648},{"tags":1641,"concepts":1642},[],[],{"space":1644,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1646,"publishedVersion":62,"revision":44,"locale":29},{"sys":1645},{"type":12,"linkType":13,"id":14},{"sys":1647},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1649},{"url":514,"details":1650,"fileName":520,"contentType":521},{"size":516,"image":1651},{"width":518,"height":519},{"sys":1653,"fields":1656},{"id":1654,"createdAt":1655},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":1657,"slug":1658,"articleIntro":1657,"category":1659},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[1660],{"metadata":1661,"sys":1664,"fields":1671},{"tags":1662,"concepts":1663},[],[],{"space":1665,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1667,"publishedVersion":469,"revision":62,"contentType":1669,"locale":29},{"sys":1666},{"type":12,"linkType":13,"id":14},{"sys":1668},{"id":21,"type":12,"linkType":22},{"sys":1670},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1672,"metaTitle":479,"metaDescription":480,"mainTitle":1673,"subtitle":499,"heroImage":1688,"ctaButton":522,"ctaLink":523},[478],{"data":1674,"content":1675,"nodeType":74},{},[1676,1682],{"data":1677,"content":1678,"nodeType":491},{},[1679],{"data":1680,"marks":1681,"value":490,"nodeType":82},{},[],{"data":1683,"content":1684,"nodeType":87},{},[1685],{"data":1686,"marks":1687,"value":498,"nodeType":82},{},[],{"metadata":1689,"sys":1692,"fields":1697},{"tags":1690,"concepts":1691},[],[],{"space":1693,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1695,"publishedVersion":62,"revision":44,"locale":29},{"sys":1694},{"type":12,"linkType":13,"id":14},{"sys":1696},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1698},{"url":514,"details":1699,"fileName":520,"contentType":521},{"size":516,"image":1700},{"width":518,"height":519},{"sys":1702,"fields":1705},{"id":1703,"createdAt":1704},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":1706,"slug":1707,"articleIntro":1706,"category":1708},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[1709],{"metadata":1710,"sys":1713,"fields":1720},{"tags":1711,"concepts":1712},[],[],{"space":1714,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1716,"publishedVersion":469,"revision":62,"contentType":1718,"locale":29},{"sys":1715},{"type":12,"linkType":13,"id":14},{"sys":1717},{"id":21,"type":12,"linkType":22},{"sys":1719},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1721,"metaTitle":479,"metaDescription":480,"mainTitle":1722,"subtitle":499,"heroImage":1737,"ctaButton":522,"ctaLink":523},[478],{"data":1723,"content":1724,"nodeType":74},{},[1725,1731],{"data":1726,"content":1727,"nodeType":491},{},[1728],{"data":1729,"marks":1730,"value":490,"nodeType":82},{},[],{"data":1732,"content":1733,"nodeType":87},{},[1734],{"data":1735,"marks":1736,"value":498,"nodeType":82},{},[],{"metadata":1738,"sys":1741,"fields":1746},{"tags":1739,"concepts":1740},[],[],{"space":1742,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1744,"publishedVersion":62,"revision":44,"locale":29},{"sys":1743},{"type":12,"linkType":13,"id":14},{"sys":1745},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1747},{"url":514,"details":1748,"fileName":520,"contentType":521},{"size":516,"image":1749},{"width":518,"height":519},{"sys":1751,"fields":1754},{"id":1752,"createdAt":1753},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":1755,"slug":1756,"articleIntro":1755,"category":1757},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[1758],{"metadata":1759,"sys":1762,"fields":1769},{"tags":1760,"concepts":1761},[],[],{"space":1763,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1765,"publishedVersion":469,"revision":62,"contentType":1767,"locale":29},{"sys":1764},{"type":12,"linkType":13,"id":14},{"sys":1766},{"id":21,"type":12,"linkType":22},{"sys":1768},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1770,"metaTitle":479,"metaDescription":480,"mainTitle":1771,"subtitle":499,"heroImage":1786,"ctaButton":522,"ctaLink":523},[478],{"data":1772,"content":1773,"nodeType":74},{},[1774,1780],{"data":1775,"content":1776,"nodeType":491},{},[1777],{"data":1778,"marks":1779,"value":490,"nodeType":82},{},[],{"data":1781,"content":1782,"nodeType":87},{},[1783],{"data":1784,"marks":1785,"value":498,"nodeType":82},{},[],{"metadata":1787,"sys":1790,"fields":1795},{"tags":1788,"concepts":1789},[],[],{"space":1791,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1793,"publishedVersion":62,"revision":44,"locale":29},{"sys":1792},{"type":12,"linkType":13,"id":14},{"sys":1794},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1796},{"url":514,"details":1797,"fileName":520,"contentType":521},{"size":516,"image":1798},{"width":518,"height":519},{"sys":1800,"fields":1803},{"id":1801,"createdAt":1802},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":1804,"slug":1805,"articleIntro":1804,"category":1806},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[1807],{"metadata":1808,"sys":1811,"fields":1818},{"tags":1809,"concepts":1810},[],[],{"space":1812,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1814,"publishedVersion":469,"revision":62,"contentType":1816,"locale":29},{"sys":1813},{"type":12,"linkType":13,"id":14},{"sys":1815},{"id":21,"type":12,"linkType":22},{"sys":1817},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1819,"metaTitle":479,"metaDescription":480,"mainTitle":1820,"subtitle":499,"heroImage":1835,"ctaButton":522,"ctaLink":523},[478],{"data":1821,"content":1822,"nodeType":74},{},[1823,1829],{"data":1824,"content":1825,"nodeType":491},{},[1826],{"data":1827,"marks":1828,"value":490,"nodeType":82},{},[],{"data":1830,"content":1831,"nodeType":87},{},[1832],{"data":1833,"marks":1834,"value":498,"nodeType":82},{},[],{"metadata":1836,"sys":1839,"fields":1844},{"tags":1837,"concepts":1838},[],[],{"space":1840,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1842,"publishedVersion":62,"revision":44,"locale":29},{"sys":1841},{"type":12,"linkType":13,"id":14},{"sys":1843},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1845},{"url":514,"details":1846,"fileName":520,"contentType":521},{"size":516,"image":1847},{"width":518,"height":519},{"sys":1849,"fields":1852},{"id":1850,"createdAt":1851},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":1853,"slug":1854,"articleIntro":1853,"category":1855},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[1856],{"metadata":1857,"sys":1860,"fields":1867},{"tags":1858,"concepts":1859},[],[],{"space":1861,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1863,"publishedVersion":469,"revision":62,"contentType":1865,"locale":29},{"sys":1862},{"type":12,"linkType":13,"id":14},{"sys":1864},{"id":21,"type":12,"linkType":22},{"sys":1866},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1868,"metaTitle":479,"metaDescription":480,"mainTitle":1869,"subtitle":499,"heroImage":1884,"ctaButton":522,"ctaLink":523},[478],{"data":1870,"content":1871,"nodeType":74},{},[1872,1878],{"data":1873,"content":1874,"nodeType":491},{},[1875],{"data":1876,"marks":1877,"value":490,"nodeType":82},{},[],{"data":1879,"content":1880,"nodeType":87},{},[1881],{"data":1882,"marks":1883,"value":498,"nodeType":82},{},[],{"metadata":1885,"sys":1888,"fields":1893},{"tags":1886,"concepts":1887},[],[],{"space":1889,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1891,"publishedVersion":62,"revision":44,"locale":29},{"sys":1890},{"type":12,"linkType":13,"id":14},{"sys":1892},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1894},{"url":514,"details":1895,"fileName":520,"contentType":521},{"size":516,"image":1896},{"width":518,"height":519},{"sys":1898,"fields":1901},{"id":1899,"createdAt":1900},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":1902,"slug":1903,"articleIntro":1902,"category":1904},"Compte 213 - Constructions","compte-213-constructions",[1905],{"metadata":1906,"sys":1909,"fields":1916},{"tags":1907,"concepts":1908},[],[],{"space":1910,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1912,"publishedVersion":469,"revision":62,"contentType":1914,"locale":29},{"sys":1911},{"type":12,"linkType":13,"id":14},{"sys":1913},{"id":21,"type":12,"linkType":22},{"sys":1915},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1917,"metaTitle":479,"metaDescription":480,"mainTitle":1918,"subtitle":499,"heroImage":1933,"ctaButton":522,"ctaLink":523},[478],{"data":1919,"content":1920,"nodeType":74},{},[1921,1927],{"data":1922,"content":1923,"nodeType":491},{},[1924],{"data":1925,"marks":1926,"value":490,"nodeType":82},{},[],{"data":1928,"content":1929,"nodeType":87},{},[1930],{"data":1931,"marks":1932,"value":498,"nodeType":82},{},[],{"metadata":1934,"sys":1937,"fields":1942},{"tags":1935,"concepts":1936},[],[],{"space":1938,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1940,"publishedVersion":62,"revision":44,"locale":29},{"sys":1939},{"type":12,"linkType":13,"id":14},{"sys":1941},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1943},{"url":514,"details":1944,"fileName":520,"contentType":521},{"size":516,"image":1945},{"width":518,"height":519},{"sys":1947,"fields":1950},{"id":1948,"createdAt":1949},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":1951,"slug":1952,"articleIntro":1951,"category":1953},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[1954],{"metadata":1955,"sys":1958,"fields":1965},{"tags":1956,"concepts":1957},[],[],{"space":1959,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":1961,"publishedVersion":469,"revision":62,"contentType":1963,"locale":29},{"sys":1960},{"type":12,"linkType":13,"id":14},{"sys":1962},{"id":21,"type":12,"linkType":22},{"sys":1964},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":1966,"metaTitle":479,"metaDescription":480,"mainTitle":1967,"subtitle":499,"heroImage":1982,"ctaButton":522,"ctaLink":523},[478],{"data":1968,"content":1969,"nodeType":74},{},[1970,1976],{"data":1971,"content":1972,"nodeType":491},{},[1973],{"data":1974,"marks":1975,"value":490,"nodeType":82},{},[],{"data":1977,"content":1978,"nodeType":87},{},[1979],{"data":1980,"marks":1981,"value":498,"nodeType":82},{},[],{"metadata":1983,"sys":1986,"fields":1991},{"tags":1984,"concepts":1985},[],[],{"space":1987,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":1989,"publishedVersion":62,"revision":44,"locale":29},{"sys":1988},{"type":12,"linkType":13,"id":14},{"sys":1990},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":1992},{"url":514,"details":1993,"fileName":520,"contentType":521},{"size":516,"image":1994},{"width":518,"height":519},{"sys":1996,"fields":1999},{"id":1997,"createdAt":1998},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":2000,"slug":2001,"articleIntro":2000,"category":2002},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[2003],{"metadata":2004,"sys":2007,"fields":2014},{"tags":2005,"concepts":2006},[],[],{"space":2008,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2010,"publishedVersion":469,"revision":62,"contentType":2012,"locale":29},{"sys":2009},{"type":12,"linkType":13,"id":14},{"sys":2011},{"id":21,"type":12,"linkType":22},{"sys":2013},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2015,"metaTitle":479,"metaDescription":480,"mainTitle":2016,"subtitle":499,"heroImage":2031,"ctaButton":522,"ctaLink":523},[478],{"data":2017,"content":2018,"nodeType":74},{},[2019,2025],{"data":2020,"content":2021,"nodeType":491},{},[2022],{"data":2023,"marks":2024,"value":490,"nodeType":82},{},[],{"data":2026,"content":2027,"nodeType":87},{},[2028],{"data":2029,"marks":2030,"value":498,"nodeType":82},{},[],{"metadata":2032,"sys":2035,"fields":2040},{"tags":2033,"concepts":2034},[],[],{"space":2036,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2038,"publishedVersion":62,"revision":44,"locale":29},{"sys":2037},{"type":12,"linkType":13,"id":14},{"sys":2039},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2041},{"url":514,"details":2042,"fileName":520,"contentType":521},{"size":516,"image":2043},{"width":518,"height":519},{"sys":2045,"fields":2048},{"id":2046,"createdAt":2047},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":2049,"slug":2050,"articleIntro":2049,"category":2051},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[2052],{"metadata":2053,"sys":2056,"fields":2063},{"tags":2054,"concepts":2055},[],[],{"space":2057,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2059,"publishedVersion":469,"revision":62,"contentType":2061,"locale":29},{"sys":2058},{"type":12,"linkType":13,"id":14},{"sys":2060},{"id":21,"type":12,"linkType":22},{"sys":2062},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2064,"metaTitle":479,"metaDescription":480,"mainTitle":2065,"subtitle":499,"heroImage":2080,"ctaButton":522,"ctaLink":523},[478],{"data":2066,"content":2067,"nodeType":74},{},[2068,2074],{"data":2069,"content":2070,"nodeType":491},{},[2071],{"data":2072,"marks":2073,"value":490,"nodeType":82},{},[],{"data":2075,"content":2076,"nodeType":87},{},[2077],{"data":2078,"marks":2079,"value":498,"nodeType":82},{},[],{"metadata":2081,"sys":2084,"fields":2089},{"tags":2082,"concepts":2083},[],[],{"space":2085,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2087,"publishedVersion":62,"revision":44,"locale":29},{"sys":2086},{"type":12,"linkType":13,"id":14},{"sys":2088},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2090},{"url":514,"details":2091,"fileName":520,"contentType":521},{"size":516,"image":2092},{"width":518,"height":519},{"sys":2094,"fields":2097},{"id":2095,"createdAt":2096},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":2098,"slug":2099,"articleIntro":2098,"category":2100},"6232 - Echantillons","compte-6232-echantillons",[2101],{"metadata":2102,"sys":2105,"fields":2112},{"tags":2103,"concepts":2104},[],[],{"space":2106,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2108,"publishedVersion":469,"revision":62,"contentType":2110,"locale":29},{"sys":2107},{"type":12,"linkType":13,"id":14},{"sys":2109},{"id":21,"type":12,"linkType":22},{"sys":2111},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2113,"metaTitle":479,"metaDescription":480,"mainTitle":2114,"subtitle":499,"heroImage":2129,"ctaButton":522,"ctaLink":523},[478],{"data":2115,"content":2116,"nodeType":74},{},[2117,2123],{"data":2118,"content":2119,"nodeType":491},{},[2120],{"data":2121,"marks":2122,"value":490,"nodeType":82},{},[],{"data":2124,"content":2125,"nodeType":87},{},[2126],{"data":2127,"marks":2128,"value":498,"nodeType":82},{},[],{"metadata":2130,"sys":2133,"fields":2138},{"tags":2131,"concepts":2132},[],[],{"space":2134,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2136,"publishedVersion":62,"revision":44,"locale":29},{"sys":2135},{"type":12,"linkType":13,"id":14},{"sys":2137},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2139},{"url":514,"details":2140,"fileName":520,"contentType":521},{"size":516,"image":2141},{"width":518,"height":519},{"sys":2143,"fields":2146},{"id":2144,"createdAt":2145},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":2147,"slug":2148,"articleIntro":2147,"category":2149},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[2150],{"metadata":2151,"sys":2154,"fields":2161},{"tags":2152,"concepts":2153},[],[],{"space":2155,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2157,"publishedVersion":469,"revision":62,"contentType":2159,"locale":29},{"sys":2156},{"type":12,"linkType":13,"id":14},{"sys":2158},{"id":21,"type":12,"linkType":22},{"sys":2160},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2162,"metaTitle":479,"metaDescription":480,"mainTitle":2163,"subtitle":499,"heroImage":2178,"ctaButton":522,"ctaLink":523},[478],{"data":2164,"content":2165,"nodeType":74},{},[2166,2172],{"data":2167,"content":2168,"nodeType":491},{},[2169],{"data":2170,"marks":2171,"value":490,"nodeType":82},{},[],{"data":2173,"content":2174,"nodeType":87},{},[2175],{"data":2176,"marks":2177,"value":498,"nodeType":82},{},[],{"metadata":2179,"sys":2182,"fields":2187},{"tags":2180,"concepts":2181},[],[],{"space":2183,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2185,"publishedVersion":62,"revision":44,"locale":29},{"sys":2184},{"type":12,"linkType":13,"id":14},{"sys":2186},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2188},{"url":514,"details":2189,"fileName":520,"contentType":521},{"size":516,"image":2190},{"width":518,"height":519},{"sys":2192,"fields":2195},{"id":2193,"createdAt":2194},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":2196,"slug":2197,"articleIntro":-1,"category":2198},"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",[2199],{"metadata":2200,"sys":2203,"fields":2210},{"tags":2201,"concepts":2202},[],[],{"space":2204,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2206,"publishedVersion":469,"revision":62,"contentType":2208,"locale":29},{"sys":2205},{"type":12,"linkType":13,"id":14},{"sys":2207},{"id":21,"type":12,"linkType":22},{"sys":2209},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2211,"metaTitle":479,"metaDescription":480,"mainTitle":2212,"subtitle":499,"heroImage":2227,"ctaButton":522,"ctaLink":523},[478],{"data":2213,"content":2214,"nodeType":74},{},[2215,2221],{"data":2216,"content":2217,"nodeType":491},{},[2218],{"data":2219,"marks":2220,"value":490,"nodeType":82},{},[],{"data":2222,"content":2223,"nodeType":87},{},[2224],{"data":2225,"marks":2226,"value":498,"nodeType":82},{},[],{"metadata":2228,"sys":2231,"fields":2236},{"tags":2229,"concepts":2230},[],[],{"space":2232,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2234,"publishedVersion":62,"revision":44,"locale":29},{"sys":2233},{"type":12,"linkType":13,"id":14},{"sys":2235},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2237},{"url":514,"details":2238,"fileName":520,"contentType":521},{"size":516,"image":2239},{"width":518,"height":519},{"sys":2241,"fields":2244},{"id":2242,"createdAt":2243},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":2245,"slug":2246,"articleIntro":2245,"category":2247},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[2248],{"metadata":2249,"sys":2252,"fields":2259},{"tags":2250,"concepts":2251},[],[],{"space":2253,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2255,"publishedVersion":469,"revision":62,"contentType":2257,"locale":29},{"sys":2254},{"type":12,"linkType":13,"id":14},{"sys":2256},{"id":21,"type":12,"linkType":22},{"sys":2258},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2260,"metaTitle":479,"metaDescription":480,"mainTitle":2261,"subtitle":499,"heroImage":2276,"ctaButton":522,"ctaLink":523},[478],{"data":2262,"content":2263,"nodeType":74},{},[2264,2270],{"data":2265,"content":2266,"nodeType":491},{},[2267],{"data":2268,"marks":2269,"value":490,"nodeType":82},{},[],{"data":2271,"content":2272,"nodeType":87},{},[2273],{"data":2274,"marks":2275,"value":498,"nodeType":82},{},[],{"metadata":2277,"sys":2280,"fields":2285},{"tags":2278,"concepts":2279},[],[],{"space":2281,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2283,"publishedVersion":62,"revision":44,"locale":29},{"sys":2282},{"type":12,"linkType":13,"id":14},{"sys":2284},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2286},{"url":514,"details":2287,"fileName":520,"contentType":521},{"size":516,"image":2288},{"width":518,"height":519},{"sys":2290,"fields":2293},{"id":2291,"createdAt":2292},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":2294,"slug":2295,"articleIntro":-1,"category":2296},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[2297],{"metadata":2298,"sys":2301,"fields":2308},{"tags":2299,"concepts":2300},[],[],{"space":2302,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2304,"publishedVersion":469,"revision":62,"contentType":2306,"locale":29},{"sys":2303},{"type":12,"linkType":13,"id":14},{"sys":2305},{"id":21,"type":12,"linkType":22},{"sys":2307},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2309,"metaTitle":479,"metaDescription":480,"mainTitle":2310,"subtitle":499,"heroImage":2325,"ctaButton":522,"ctaLink":523},[478],{"data":2311,"content":2312,"nodeType":74},{},[2313,2319],{"data":2314,"content":2315,"nodeType":491},{},[2316],{"data":2317,"marks":2318,"value":490,"nodeType":82},{},[],{"data":2320,"content":2321,"nodeType":87},{},[2322],{"data":2323,"marks":2324,"value":498,"nodeType":82},{},[],{"metadata":2326,"sys":2329,"fields":2334},{"tags":2327,"concepts":2328},[],[],{"space":2330,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2332,"publishedVersion":62,"revision":44,"locale":29},{"sys":2331},{"type":12,"linkType":13,"id":14},{"sys":2333},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2335},{"url":514,"details":2336,"fileName":520,"contentType":521},{"size":516,"image":2337},{"width":518,"height":519},{"sys":2339,"fields":2342},{"id":2340,"createdAt":2341},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":2343,"slug":2344,"articleIntro":2343,"category":2345},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[2346],{"metadata":2347,"sys":2350,"fields":2357},{"tags":2348,"concepts":2349},[],[],{"space":2351,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2353,"publishedVersion":469,"revision":62,"contentType":2355,"locale":29},{"sys":2352},{"type":12,"linkType":13,"id":14},{"sys":2354},{"id":21,"type":12,"linkType":22},{"sys":2356},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2358,"metaTitle":479,"metaDescription":480,"mainTitle":2359,"subtitle":499,"heroImage":2374,"ctaButton":522,"ctaLink":523},[478],{"data":2360,"content":2361,"nodeType":74},{},[2362,2368],{"data":2363,"content":2364,"nodeType":491},{},[2365],{"data":2366,"marks":2367,"value":490,"nodeType":82},{},[],{"data":2369,"content":2370,"nodeType":87},{},[2371],{"data":2372,"marks":2373,"value":498,"nodeType":82},{},[],{"metadata":2375,"sys":2378,"fields":2383},{"tags":2376,"concepts":2377},[],[],{"space":2379,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2381,"publishedVersion":62,"revision":44,"locale":29},{"sys":2380},{"type":12,"linkType":13,"id":14},{"sys":2382},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2384},{"url":514,"details":2385,"fileName":520,"contentType":521},{"size":516,"image":2386},{"width":518,"height":519},{"sys":2388,"fields":2391},{"id":2389,"createdAt":2390},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":2392,"slug":2393,"articleIntro":2392,"category":2394},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[2395],{"metadata":2396,"sys":2399,"fields":2406},{"tags":2397,"concepts":2398},[],[],{"space":2400,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2402,"publishedVersion":469,"revision":62,"contentType":2404,"locale":29},{"sys":2401},{"type":12,"linkType":13,"id":14},{"sys":2403},{"id":21,"type":12,"linkType":22},{"sys":2405},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2407,"metaTitle":479,"metaDescription":480,"mainTitle":2408,"subtitle":499,"heroImage":2423,"ctaButton":522,"ctaLink":523},[478],{"data":2409,"content":2410,"nodeType":74},{},[2411,2417],{"data":2412,"content":2413,"nodeType":491},{},[2414],{"data":2415,"marks":2416,"value":490,"nodeType":82},{},[],{"data":2418,"content":2419,"nodeType":87},{},[2420],{"data":2421,"marks":2422,"value":498,"nodeType":82},{},[],{"metadata":2424,"sys":2427,"fields":2432},{"tags":2425,"concepts":2426},[],[],{"space":2428,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2430,"publishedVersion":62,"revision":44,"locale":29},{"sys":2429},{"type":12,"linkType":13,"id":14},{"sys":2431},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2433},{"url":514,"details":2434,"fileName":520,"contentType":521},{"size":516,"image":2435},{"width":518,"height":519},{"sys":2437,"fields":2440},{"id":2438,"createdAt":2439},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":2441,"slug":2442,"articleIntro":2441,"category":2443},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[2444],{"metadata":2445,"sys":2448,"fields":2455},{"tags":2446,"concepts":2447},[],[],{"space":2449,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2451,"publishedVersion":469,"revision":62,"contentType":2453,"locale":29},{"sys":2450},{"type":12,"linkType":13,"id":14},{"sys":2452},{"id":21,"type":12,"linkType":22},{"sys":2454},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2456,"metaTitle":479,"metaDescription":480,"mainTitle":2457,"subtitle":499,"heroImage":2472,"ctaButton":522,"ctaLink":523},[478],{"data":2458,"content":2459,"nodeType":74},{},[2460,2466],{"data":2461,"content":2462,"nodeType":491},{},[2463],{"data":2464,"marks":2465,"value":490,"nodeType":82},{},[],{"data":2467,"content":2468,"nodeType":87},{},[2469],{"data":2470,"marks":2471,"value":498,"nodeType":82},{},[],{"metadata":2473,"sys":2476,"fields":2481},{"tags":2474,"concepts":2475},[],[],{"space":2477,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2479,"publishedVersion":62,"revision":44,"locale":29},{"sys":2478},{"type":12,"linkType":13,"id":14},{"sys":2480},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2482},{"url":514,"details":2483,"fileName":520,"contentType":521},{"size":516,"image":2484},{"width":518,"height":519},{"sys":2486,"fields":2489},{"id":2487,"createdAt":2488},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":2490,"slug":2491,"articleIntro":2490,"category":2492},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[2493],{"metadata":2494,"sys":2497,"fields":2504},{"tags":2495,"concepts":2496},[],[],{"space":2498,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2500,"publishedVersion":469,"revision":62,"contentType":2502,"locale":29},{"sys":2499},{"type":12,"linkType":13,"id":14},{"sys":2501},{"id":21,"type":12,"linkType":22},{"sys":2503},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2505,"metaTitle":479,"metaDescription":480,"mainTitle":2506,"subtitle":499,"heroImage":2521,"ctaButton":522,"ctaLink":523},[478],{"data":2507,"content":2508,"nodeType":74},{},[2509,2515],{"data":2510,"content":2511,"nodeType":491},{},[2512],{"data":2513,"marks":2514,"value":490,"nodeType":82},{},[],{"data":2516,"content":2517,"nodeType":87},{},[2518],{"data":2519,"marks":2520,"value":498,"nodeType":82},{},[],{"metadata":2522,"sys":2525,"fields":2530},{"tags":2523,"concepts":2524},[],[],{"space":2526,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2528,"publishedVersion":62,"revision":44,"locale":29},{"sys":2527},{"type":12,"linkType":13,"id":14},{"sys":2529},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2531},{"url":514,"details":2532,"fileName":520,"contentType":521},{"size":516,"image":2533},{"width":518,"height":519},{"sys":2535,"fields":2538},{"id":2536,"createdAt":2537},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":2539,"slug":2540,"articleIntro":2539,"category":2541},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[2542],{"metadata":2543,"sys":2546,"fields":2553},{"tags":2544,"concepts":2545},[],[],{"space":2547,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2549,"publishedVersion":469,"revision":62,"contentType":2551,"locale":29},{"sys":2548},{"type":12,"linkType":13,"id":14},{"sys":2550},{"id":21,"type":12,"linkType":22},{"sys":2552},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2554,"metaTitle":479,"metaDescription":480,"mainTitle":2555,"subtitle":499,"heroImage":2570,"ctaButton":522,"ctaLink":523},[478],{"data":2556,"content":2557,"nodeType":74},{},[2558,2564],{"data":2559,"content":2560,"nodeType":491},{},[2561],{"data":2562,"marks":2563,"value":490,"nodeType":82},{},[],{"data":2565,"content":2566,"nodeType":87},{},[2567],{"data":2568,"marks":2569,"value":498,"nodeType":82},{},[],{"metadata":2571,"sys":2574,"fields":2579},{"tags":2572,"concepts":2573},[],[],{"space":2575,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2577,"publishedVersion":62,"revision":44,"locale":29},{"sys":2576},{"type":12,"linkType":13,"id":14},{"sys":2578},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2580},{"url":514,"details":2581,"fileName":520,"contentType":521},{"size":516,"image":2582},{"width":518,"height":519},{"sys":2584,"fields":2587},{"id":2585,"createdAt":2586},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":2588,"slug":2589,"articleIntro":2588,"category":2590},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[2591],{"metadata":2592,"sys":2595,"fields":2602},{"tags":2593,"concepts":2594},[],[],{"space":2596,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2598,"publishedVersion":469,"revision":62,"contentType":2600,"locale":29},{"sys":2597},{"type":12,"linkType":13,"id":14},{"sys":2599},{"id":21,"type":12,"linkType":22},{"sys":2601},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2603,"metaTitle":479,"metaDescription":480,"mainTitle":2604,"subtitle":499,"heroImage":2619,"ctaButton":522,"ctaLink":523},[478],{"data":2605,"content":2606,"nodeType":74},{},[2607,2613],{"data":2608,"content":2609,"nodeType":491},{},[2610],{"data":2611,"marks":2612,"value":490,"nodeType":82},{},[],{"data":2614,"content":2615,"nodeType":87},{},[2616],{"data":2617,"marks":2618,"value":498,"nodeType":82},{},[],{"metadata":2620,"sys":2623,"fields":2628},{"tags":2621,"concepts":2622},[],[],{"space":2624,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2626,"publishedVersion":62,"revision":44,"locale":29},{"sys":2625},{"type":12,"linkType":13,"id":14},{"sys":2627},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2629},{"url":514,"details":2630,"fileName":520,"contentType":521},{"size":516,"image":2631},{"width":518,"height":519},{"sys":2633,"fields":2636},{"id":2634,"createdAt":2635},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":2637,"slug":2638,"articleIntro":2637,"category":2639},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[2640],{"metadata":2641,"sys":2644,"fields":2651},{"tags":2642,"concepts":2643},[],[],{"space":2645,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2647,"publishedVersion":469,"revision":62,"contentType":2649,"locale":29},{"sys":2646},{"type":12,"linkType":13,"id":14},{"sys":2648},{"id":21,"type":12,"linkType":22},{"sys":2650},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2652,"metaTitle":479,"metaDescription":480,"mainTitle":2653,"subtitle":499,"heroImage":2668,"ctaButton":522,"ctaLink":523},[478],{"data":2654,"content":2655,"nodeType":74},{},[2656,2662],{"data":2657,"content":2658,"nodeType":491},{},[2659],{"data":2660,"marks":2661,"value":490,"nodeType":82},{},[],{"data":2663,"content":2664,"nodeType":87},{},[2665],{"data":2666,"marks":2667,"value":498,"nodeType":82},{},[],{"metadata":2669,"sys":2672,"fields":2677},{"tags":2670,"concepts":2671},[],[],{"space":2673,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2675,"publishedVersion":62,"revision":44,"locale":29},{"sys":2674},{"type":12,"linkType":13,"id":14},{"sys":2676},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2678},{"url":514,"details":2679,"fileName":520,"contentType":521},{"size":516,"image":2680},{"width":518,"height":519},{"sys":2682,"fields":2685},{"id":2683,"createdAt":2684},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":2686,"slug":2687,"articleIntro":-1,"category":2688},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[2689],{"metadata":2690,"sys":2693,"fields":2700},{"tags":2691,"concepts":2692},[],[],{"space":2694,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2696,"publishedVersion":469,"revision":62,"contentType":2698,"locale":29},{"sys":2695},{"type":12,"linkType":13,"id":14},{"sys":2697},{"id":21,"type":12,"linkType":22},{"sys":2699},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2701,"metaTitle":479,"metaDescription":480,"mainTitle":2702,"subtitle":499,"heroImage":2717,"ctaButton":522,"ctaLink":523},[478],{"data":2703,"content":2704,"nodeType":74},{},[2705,2711],{"data":2706,"content":2707,"nodeType":491},{},[2708],{"data":2709,"marks":2710,"value":490,"nodeType":82},{},[],{"data":2712,"content":2713,"nodeType":87},{},[2714],{"data":2715,"marks":2716,"value":498,"nodeType":82},{},[],{"metadata":2718,"sys":2721,"fields":2726},{"tags":2719,"concepts":2720},[],[],{"space":2722,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2724,"publishedVersion":62,"revision":44,"locale":29},{"sys":2723},{"type":12,"linkType":13,"id":14},{"sys":2725},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2727},{"url":514,"details":2728,"fileName":520,"contentType":521},{"size":516,"image":2729},{"width":518,"height":519},{"sys":2731,"fields":2734},{"id":2732,"createdAt":2733},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":2735,"slug":2736,"articleIntro":-1,"category":2737},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[2738],{"metadata":2739,"sys":2742,"fields":2749},{"tags":2740,"concepts":2741},[],[],{"space":2743,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2745,"publishedVersion":469,"revision":62,"contentType":2747,"locale":29},{"sys":2744},{"type":12,"linkType":13,"id":14},{"sys":2746},{"id":21,"type":12,"linkType":22},{"sys":2748},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2750,"metaTitle":479,"metaDescription":480,"mainTitle":2751,"subtitle":499,"heroImage":2766,"ctaButton":522,"ctaLink":523},[478],{"data":2752,"content":2753,"nodeType":74},{},[2754,2760],{"data":2755,"content":2756,"nodeType":491},{},[2757],{"data":2758,"marks":2759,"value":490,"nodeType":82},{},[],{"data":2761,"content":2762,"nodeType":87},{},[2763],{"data":2764,"marks":2765,"value":498,"nodeType":82},{},[],{"metadata":2767,"sys":2770,"fields":2775},{"tags":2768,"concepts":2769},[],[],{"space":2771,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2773,"publishedVersion":62,"revision":44,"locale":29},{"sys":2772},{"type":12,"linkType":13,"id":14},{"sys":2774},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2776},{"url":514,"details":2777,"fileName":520,"contentType":521},{"size":516,"image":2778},{"width":518,"height":519},{"sys":2780,"fields":2783},{"id":2781,"createdAt":2782},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":2784,"slug":2785,"articleIntro":2786,"category":2787},"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.",[2788],{"metadata":2789,"sys":2792,"fields":2799},{"tags":2790,"concepts":2791},[],[],{"space":2793,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2795,"publishedVersion":469,"revision":62,"contentType":2797,"locale":29},{"sys":2794},{"type":12,"linkType":13,"id":14},{"sys":2796},{"id":21,"type":12,"linkType":22},{"sys":2798},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2800,"metaTitle":479,"metaDescription":480,"mainTitle":2801,"subtitle":499,"heroImage":2816,"ctaButton":522,"ctaLink":523},[478],{"data":2802,"content":2803,"nodeType":74},{},[2804,2810],{"data":2805,"content":2806,"nodeType":491},{},[2807],{"data":2808,"marks":2809,"value":490,"nodeType":82},{},[],{"data":2811,"content":2812,"nodeType":87},{},[2813],{"data":2814,"marks":2815,"value":498,"nodeType":82},{},[],{"metadata":2817,"sys":2820,"fields":2825},{"tags":2818,"concepts":2819},[],[],{"space":2821,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2823,"publishedVersion":62,"revision":44,"locale":29},{"sys":2822},{"type":12,"linkType":13,"id":14},{"sys":2824},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2826},{"url":514,"details":2827,"fileName":520,"contentType":521},{"size":516,"image":2828},{"width":518,"height":519},{"sys":2830,"fields":2833},{"id":2831,"createdAt":2832},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":2834,"slug":2835,"articleIntro":2834,"category":2836},"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",[2837],{"metadata":2838,"sys":2841,"fields":2848},{"tags":2839,"concepts":2840},[],[],{"space":2842,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2844,"publishedVersion":469,"revision":62,"contentType":2846,"locale":29},{"sys":2843},{"type":12,"linkType":13,"id":14},{"sys":2845},{"id":21,"type":12,"linkType":22},{"sys":2847},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2849,"metaTitle":479,"metaDescription":480,"mainTitle":2850,"subtitle":499,"heroImage":2865,"ctaButton":522,"ctaLink":523},[478],{"data":2851,"content":2852,"nodeType":74},{},[2853,2859],{"data":2854,"content":2855,"nodeType":491},{},[2856],{"data":2857,"marks":2858,"value":490,"nodeType":82},{},[],{"data":2860,"content":2861,"nodeType":87},{},[2862],{"data":2863,"marks":2864,"value":498,"nodeType":82},{},[],{"metadata":2866,"sys":2869,"fields":2874},{"tags":2867,"concepts":2868},[],[],{"space":2870,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2872,"publishedVersion":62,"revision":44,"locale":29},{"sys":2871},{"type":12,"linkType":13,"id":14},{"sys":2873},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2875},{"url":514,"details":2876,"fileName":520,"contentType":521},{"size":516,"image":2877},{"width":518,"height":519},{"sys":2879,"fields":2882},{"id":2880,"createdAt":2881},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":2883,"slug":2884,"articleIntro":2883,"category":2885},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[2886],{"metadata":2887,"sys":2890,"fields":2897},{"tags":2888,"concepts":2889},[],[],{"space":2891,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2893,"publishedVersion":469,"revision":62,"contentType":2895,"locale":29},{"sys":2892},{"type":12,"linkType":13,"id":14},{"sys":2894},{"id":21,"type":12,"linkType":22},{"sys":2896},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2898,"metaTitle":479,"metaDescription":480,"mainTitle":2899,"subtitle":499,"heroImage":2914,"ctaButton":522,"ctaLink":523},[478],{"data":2900,"content":2901,"nodeType":74},{},[2902,2908],{"data":2903,"content":2904,"nodeType":491},{},[2905],{"data":2906,"marks":2907,"value":490,"nodeType":82},{},[],{"data":2909,"content":2910,"nodeType":87},{},[2911],{"data":2912,"marks":2913,"value":498,"nodeType":82},{},[],{"metadata":2915,"sys":2918,"fields":2923},{"tags":2916,"concepts":2917},[],[],{"space":2919,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2921,"publishedVersion":62,"revision":44,"locale":29},{"sys":2920},{"type":12,"linkType":13,"id":14},{"sys":2922},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2924},{"url":514,"details":2925,"fileName":520,"contentType":521},{"size":516,"image":2926},{"width":518,"height":519},{"sys":2928,"fields":2931},{"id":2929,"createdAt":2930},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":2932,"slug":2933,"articleIntro":2932,"category":2934},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[2935],{"metadata":2936,"sys":2939,"fields":2946},{"tags":2937,"concepts":2938},[],[],{"space":2940,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2942,"publishedVersion":469,"revision":62,"contentType":2944,"locale":29},{"sys":2941},{"type":12,"linkType":13,"id":14},{"sys":2943},{"id":21,"type":12,"linkType":22},{"sys":2945},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2947,"metaTitle":479,"metaDescription":480,"mainTitle":2948,"subtitle":499,"heroImage":2963,"ctaButton":522,"ctaLink":523},[478],{"data":2949,"content":2950,"nodeType":74},{},[2951,2957],{"data":2952,"content":2953,"nodeType":491},{},[2954],{"data":2955,"marks":2956,"value":490,"nodeType":82},{},[],{"data":2958,"content":2959,"nodeType":87},{},[2960],{"data":2961,"marks":2962,"value":498,"nodeType":82},{},[],{"metadata":2964,"sys":2967,"fields":2972},{"tags":2965,"concepts":2966},[],[],{"space":2968,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":2970,"publishedVersion":62,"revision":44,"locale":29},{"sys":2969},{"type":12,"linkType":13,"id":14},{"sys":2971},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":2973},{"url":514,"details":2974,"fileName":520,"contentType":521},{"size":516,"image":2975},{"width":518,"height":519},{"sys":2977,"fields":2980},{"id":2978,"createdAt":2979},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":2981,"slug":2982,"articleIntro":2981,"category":2983},"613 - Locations","compte-613-locations",[2984],{"metadata":2985,"sys":2988,"fields":2995},{"tags":2986,"concepts":2987},[],[],{"space":2989,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":2991,"publishedVersion":469,"revision":62,"contentType":2993,"locale":29},{"sys":2990},{"type":12,"linkType":13,"id":14},{"sys":2992},{"id":21,"type":12,"linkType":22},{"sys":2994},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":2996,"metaTitle":479,"metaDescription":480,"mainTitle":2997,"subtitle":499,"heroImage":3012,"ctaButton":522,"ctaLink":523},[478],{"data":2998,"content":2999,"nodeType":74},{},[3000,3006],{"data":3001,"content":3002,"nodeType":491},{},[3003],{"data":3004,"marks":3005,"value":490,"nodeType":82},{},[],{"data":3007,"content":3008,"nodeType":87},{},[3009],{"data":3010,"marks":3011,"value":498,"nodeType":82},{},[],{"metadata":3013,"sys":3016,"fields":3021},{"tags":3014,"concepts":3015},[],[],{"space":3017,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3019,"publishedVersion":62,"revision":44,"locale":29},{"sys":3018},{"type":12,"linkType":13,"id":14},{"sys":3020},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3022},{"url":514,"details":3023,"fileName":520,"contentType":521},{"size":516,"image":3024},{"width":518,"height":519},{"sys":3026,"fields":3029},{"id":3027,"createdAt":3028},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":3030,"slug":3031,"articleIntro":3030,"category":3032},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[3033],{"metadata":3034,"sys":3037,"fields":3044},{"tags":3035,"concepts":3036},[],[],{"space":3038,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3040,"publishedVersion":469,"revision":62,"contentType":3042,"locale":29},{"sys":3039},{"type":12,"linkType":13,"id":14},{"sys":3041},{"id":21,"type":12,"linkType":22},{"sys":3043},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3045,"metaTitle":479,"metaDescription":480,"mainTitle":3046,"subtitle":499,"heroImage":3061,"ctaButton":522,"ctaLink":523},[478],{"data":3047,"content":3048,"nodeType":74},{},[3049,3055],{"data":3050,"content":3051,"nodeType":491},{},[3052],{"data":3053,"marks":3054,"value":490,"nodeType":82},{},[],{"data":3056,"content":3057,"nodeType":87},{},[3058],{"data":3059,"marks":3060,"value":498,"nodeType":82},{},[],{"metadata":3062,"sys":3065,"fields":3070},{"tags":3063,"concepts":3064},[],[],{"space":3066,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3068,"publishedVersion":62,"revision":44,"locale":29},{"sys":3067},{"type":12,"linkType":13,"id":14},{"sys":3069},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3071},{"url":514,"details":3072,"fileName":520,"contentType":521},{"size":516,"image":3073},{"width":518,"height":519},{"sys":3075,"fields":3078},{"id":3076,"createdAt":3077},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":3079,"slug":3080,"articleIntro":3079,"category":3081},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[3082],{"metadata":3083,"sys":3086,"fields":3093},{"tags":3084,"concepts":3085},[],[],{"space":3087,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3089,"publishedVersion":469,"revision":62,"contentType":3091,"locale":29},{"sys":3088},{"type":12,"linkType":13,"id":14},{"sys":3090},{"id":21,"type":12,"linkType":22},{"sys":3092},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3094,"metaTitle":479,"metaDescription":480,"mainTitle":3095,"subtitle":499,"heroImage":3110,"ctaButton":522,"ctaLink":523},[478],{"data":3096,"content":3097,"nodeType":74},{},[3098,3104],{"data":3099,"content":3100,"nodeType":491},{},[3101],{"data":3102,"marks":3103,"value":490,"nodeType":82},{},[],{"data":3105,"content":3106,"nodeType":87},{},[3107],{"data":3108,"marks":3109,"value":498,"nodeType":82},{},[],{"metadata":3111,"sys":3114,"fields":3119},{"tags":3112,"concepts":3113},[],[],{"space":3115,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3117,"publishedVersion":62,"revision":44,"locale":29},{"sys":3116},{"type":12,"linkType":13,"id":14},{"sys":3118},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3120},{"url":514,"details":3121,"fileName":520,"contentType":521},{"size":516,"image":3122},{"width":518,"height":519},{"sys":3124,"fields":3127},{"id":3125,"createdAt":3126},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":3128,"slug":3129,"articleIntro":3130,"category":3131},"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.",[3132],{"metadata":3133,"sys":3136,"fields":3143},{"tags":3134,"concepts":3135},[],[],{"space":3137,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3139,"publishedVersion":469,"revision":62,"contentType":3141,"locale":29},{"sys":3138},{"type":12,"linkType":13,"id":14},{"sys":3140},{"id":21,"type":12,"linkType":22},{"sys":3142},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3144,"metaTitle":479,"metaDescription":480,"mainTitle":3145,"subtitle":499,"heroImage":3160,"ctaButton":522,"ctaLink":523},[478],{"data":3146,"content":3147,"nodeType":74},{},[3148,3154],{"data":3149,"content":3150,"nodeType":491},{},[3151],{"data":3152,"marks":3153,"value":490,"nodeType":82},{},[],{"data":3155,"content":3156,"nodeType":87},{},[3157],{"data":3158,"marks":3159,"value":498,"nodeType":82},{},[],{"metadata":3161,"sys":3164,"fields":3169},{"tags":3162,"concepts":3163},[],[],{"space":3165,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3167,"publishedVersion":62,"revision":44,"locale":29},{"sys":3166},{"type":12,"linkType":13,"id":14},{"sys":3168},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3170},{"url":514,"details":3171,"fileName":520,"contentType":521},{"size":516,"image":3172},{"width":518,"height":519},{"sys":3174,"fields":3177},{"id":3175,"createdAt":3176},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":3178,"slug":3179,"articleIntro":3178,"category":3180},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[3181],{"metadata":3182,"sys":3185,"fields":3192},{"tags":3183,"concepts":3184},[],[],{"space":3186,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3188,"publishedVersion":469,"revision":62,"contentType":3190,"locale":29},{"sys":3187},{"type":12,"linkType":13,"id":14},{"sys":3189},{"id":21,"type":12,"linkType":22},{"sys":3191},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3193,"metaTitle":479,"metaDescription":480,"mainTitle":3194,"subtitle":499,"heroImage":3209,"ctaButton":522,"ctaLink":523},[478],{"data":3195,"content":3196,"nodeType":74},{},[3197,3203],{"data":3198,"content":3199,"nodeType":491},{},[3200],{"data":3201,"marks":3202,"value":490,"nodeType":82},{},[],{"data":3204,"content":3205,"nodeType":87},{},[3206],{"data":3207,"marks":3208,"value":498,"nodeType":82},{},[],{"metadata":3210,"sys":3213,"fields":3218},{"tags":3211,"concepts":3212},[],[],{"space":3214,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3216,"publishedVersion":62,"revision":44,"locale":29},{"sys":3215},{"type":12,"linkType":13,"id":14},{"sys":3217},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3219},{"url":514,"details":3220,"fileName":520,"contentType":521},{"size":516,"image":3221},{"width":518,"height":519},{"sys":3223,"fields":3226},{"id":3224,"createdAt":3225},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":3227,"slug":3228,"articleIntro":-1,"category":3229},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[3230],{"metadata":3231,"sys":3234,"fields":3241},{"tags":3232,"concepts":3233},[],[],{"space":3235,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3237,"publishedVersion":469,"revision":62,"contentType":3239,"locale":29},{"sys":3236},{"type":12,"linkType":13,"id":14},{"sys":3238},{"id":21,"type":12,"linkType":22},{"sys":3240},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3242,"metaTitle":479,"metaDescription":480,"mainTitle":3243,"subtitle":499,"heroImage":3258,"ctaButton":522,"ctaLink":523},[478],{"data":3244,"content":3245,"nodeType":74},{},[3246,3252],{"data":3247,"content":3248,"nodeType":491},{},[3249],{"data":3250,"marks":3251,"value":490,"nodeType":82},{},[],{"data":3253,"content":3254,"nodeType":87},{},[3255],{"data":3256,"marks":3257,"value":498,"nodeType":82},{},[],{"metadata":3259,"sys":3262,"fields":3267},{"tags":3260,"concepts":3261},[],[],{"space":3263,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3265,"publishedVersion":62,"revision":44,"locale":29},{"sys":3264},{"type":12,"linkType":13,"id":14},{"sys":3266},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3268},{"url":514,"details":3269,"fileName":520,"contentType":521},{"size":516,"image":3270},{"width":518,"height":519},{"sys":3272,"fields":3275},{"id":3273,"createdAt":3274},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":3276,"slug":3277,"articleIntro":3276,"category":3278},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[3279],{"metadata":3280,"sys":3283,"fields":3290},{"tags":3281,"concepts":3282},[],[],{"space":3284,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3286,"publishedVersion":469,"revision":62,"contentType":3288,"locale":29},{"sys":3285},{"type":12,"linkType":13,"id":14},{"sys":3287},{"id":21,"type":12,"linkType":22},{"sys":3289},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3291,"metaTitle":479,"metaDescription":480,"mainTitle":3292,"subtitle":499,"heroImage":3307,"ctaButton":522,"ctaLink":523},[478],{"data":3293,"content":3294,"nodeType":74},{},[3295,3301],{"data":3296,"content":3297,"nodeType":491},{},[3298],{"data":3299,"marks":3300,"value":490,"nodeType":82},{},[],{"data":3302,"content":3303,"nodeType":87},{},[3304],{"data":3305,"marks":3306,"value":498,"nodeType":82},{},[],{"metadata":3308,"sys":3311,"fields":3316},{"tags":3309,"concepts":3310},[],[],{"space":3312,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3314,"publishedVersion":62,"revision":44,"locale":29},{"sys":3313},{"type":12,"linkType":13,"id":14},{"sys":3315},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3317},{"url":514,"details":3318,"fileName":520,"contentType":521},{"size":516,"image":3319},{"width":518,"height":519},{"sys":3321,"fields":3324},{"id":3322,"createdAt":3323},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":3325,"slug":3326,"articleIntro":3325,"category":3327},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[3328],{"metadata":3329,"sys":3332,"fields":3339},{"tags":3330,"concepts":3331},[],[],{"space":3333,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3335,"publishedVersion":469,"revision":62,"contentType":3337,"locale":29},{"sys":3334},{"type":12,"linkType":13,"id":14},{"sys":3336},{"id":21,"type":12,"linkType":22},{"sys":3338},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3340,"metaTitle":479,"metaDescription":480,"mainTitle":3341,"subtitle":499,"heroImage":3356,"ctaButton":522,"ctaLink":523},[478],{"data":3342,"content":3343,"nodeType":74},{},[3344,3350],{"data":3345,"content":3346,"nodeType":491},{},[3347],{"data":3348,"marks":3349,"value":490,"nodeType":82},{},[],{"data":3351,"content":3352,"nodeType":87},{},[3353],{"data":3354,"marks":3355,"value":498,"nodeType":82},{},[],{"metadata":3357,"sys":3360,"fields":3365},{"tags":3358,"concepts":3359},[],[],{"space":3361,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3363,"publishedVersion":62,"revision":44,"locale":29},{"sys":3362},{"type":12,"linkType":13,"id":14},{"sys":3364},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3366},{"url":514,"details":3367,"fileName":520,"contentType":521},{"size":516,"image":3368},{"width":518,"height":519},{"sys":3370,"fields":3373},{"id":3371,"createdAt":3372},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":3374,"slug":3375,"articleIntro":3374,"category":3376},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[3377],{"metadata":3378,"sys":3381,"fields":3388},{"tags":3379,"concepts":3380},[],[],{"space":3382,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3384,"publishedVersion":469,"revision":62,"contentType":3386,"locale":29},{"sys":3383},{"type":12,"linkType":13,"id":14},{"sys":3385},{"id":21,"type":12,"linkType":22},{"sys":3387},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3389,"metaTitle":479,"metaDescription":480,"mainTitle":3390,"subtitle":499,"heroImage":3405,"ctaButton":522,"ctaLink":523},[478],{"data":3391,"content":3392,"nodeType":74},{},[3393,3399],{"data":3394,"content":3395,"nodeType":491},{},[3396],{"data":3397,"marks":3398,"value":490,"nodeType":82},{},[],{"data":3400,"content":3401,"nodeType":87},{},[3402],{"data":3403,"marks":3404,"value":498,"nodeType":82},{},[],{"metadata":3406,"sys":3409,"fields":3414},{"tags":3407,"concepts":3408},[],[],{"space":3410,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3412,"publishedVersion":62,"revision":44,"locale":29},{"sys":3411},{"type":12,"linkType":13,"id":14},{"sys":3413},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3415},{"url":514,"details":3416,"fileName":520,"contentType":521},{"size":516,"image":3417},{"width":518,"height":519},{"sys":3419,"fields":3422},{"id":3420,"createdAt":3421},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3423,"slug":3424,"articleIntro":3425,"category":3426},"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",[3427],{"metadata":3428,"sys":3431,"fields":3438},{"tags":3429,"concepts":3430},[],[],{"space":3432,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3434,"publishedVersion":469,"revision":62,"contentType":3436,"locale":29},{"sys":3433},{"type":12,"linkType":13,"id":14},{"sys":3435},{"id":21,"type":12,"linkType":22},{"sys":3437},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3439,"metaTitle":479,"metaDescription":480,"mainTitle":3440,"subtitle":499,"heroImage":3455,"ctaButton":522,"ctaLink":523},[478],{"data":3441,"content":3442,"nodeType":74},{},[3443,3449],{"data":3444,"content":3445,"nodeType":491},{},[3446],{"data":3447,"marks":3448,"value":490,"nodeType":82},{},[],{"data":3450,"content":3451,"nodeType":87},{},[3452],{"data":3453,"marks":3454,"value":498,"nodeType":82},{},[],{"metadata":3456,"sys":3459,"fields":3464},{"tags":3457,"concepts":3458},[],[],{"space":3460,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3462,"publishedVersion":62,"revision":44,"locale":29},{"sys":3461},{"type":12,"linkType":13,"id":14},{"sys":3463},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3465},{"url":514,"details":3466,"fileName":520,"contentType":521},{"size":516,"image":3467},{"width":518,"height":519},{"sys":3469,"fields":3472},{"id":3470,"createdAt":3471},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":3473,"slug":3474,"articleIntro":-1,"category":3475},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[3476],{"metadata":3477,"sys":3480,"fields":3487},{"tags":3478,"concepts":3479},[],[],{"space":3481,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3483,"publishedVersion":469,"revision":62,"contentType":3485,"locale":29},{"sys":3482},{"type":12,"linkType":13,"id":14},{"sys":3484},{"id":21,"type":12,"linkType":22},{"sys":3486},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3488,"metaTitle":479,"metaDescription":480,"mainTitle":3489,"subtitle":499,"heroImage":3504,"ctaButton":522,"ctaLink":523},[478],{"data":3490,"content":3491,"nodeType":74},{},[3492,3498],{"data":3493,"content":3494,"nodeType":491},{},[3495],{"data":3496,"marks":3497,"value":490,"nodeType":82},{},[],{"data":3499,"content":3500,"nodeType":87},{},[3501],{"data":3502,"marks":3503,"value":498,"nodeType":82},{},[],{"metadata":3505,"sys":3508,"fields":3513},{"tags":3506,"concepts":3507},[],[],{"space":3509,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3511,"publishedVersion":62,"revision":44,"locale":29},{"sys":3510},{"type":12,"linkType":13,"id":14},{"sys":3512},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3514},{"url":514,"details":3515,"fileName":520,"contentType":521},{"size":516,"image":3516},{"width":518,"height":519},{"sys":3518,"fields":3521},{"id":3519,"createdAt":3520},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":3522,"slug":3523,"articleIntro":3522,"category":3524},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[3525],{"metadata":3526,"sys":3529,"fields":3536},{"tags":3527,"concepts":3528},[],[],{"space":3530,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3532,"publishedVersion":469,"revision":62,"contentType":3534,"locale":29},{"sys":3531},{"type":12,"linkType":13,"id":14},{"sys":3533},{"id":21,"type":12,"linkType":22},{"sys":3535},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3537,"metaTitle":479,"metaDescription":480,"mainTitle":3538,"subtitle":499,"heroImage":3553,"ctaButton":522,"ctaLink":523},[478],{"data":3539,"content":3540,"nodeType":74},{},[3541,3547],{"data":3542,"content":3543,"nodeType":491},{},[3544],{"data":3545,"marks":3546,"value":490,"nodeType":82},{},[],{"data":3548,"content":3549,"nodeType":87},{},[3550],{"data":3551,"marks":3552,"value":498,"nodeType":82},{},[],{"metadata":3554,"sys":3557,"fields":3562},{"tags":3555,"concepts":3556},[],[],{"space":3558,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3560,"publishedVersion":62,"revision":44,"locale":29},{"sys":3559},{"type":12,"linkType":13,"id":14},{"sys":3561},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3563},{"url":514,"details":3564,"fileName":520,"contentType":521},{"size":516,"image":3565},{"width":518,"height":519},{"sys":3567,"fields":3570},{"id":3568,"createdAt":3569},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":3571,"slug":3572,"articleIntro":3571,"category":3573},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[3574],{"metadata":3575,"sys":3578,"fields":3585},{"tags":3576,"concepts":3577},[],[],{"space":3579,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3581,"publishedVersion":469,"revision":62,"contentType":3583,"locale":29},{"sys":3580},{"type":12,"linkType":13,"id":14},{"sys":3582},{"id":21,"type":12,"linkType":22},{"sys":3584},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3586,"metaTitle":479,"metaDescription":480,"mainTitle":3587,"subtitle":499,"heroImage":3602,"ctaButton":522,"ctaLink":523},[478],{"data":3588,"content":3589,"nodeType":74},{},[3590,3596],{"data":3591,"content":3592,"nodeType":491},{},[3593],{"data":3594,"marks":3595,"value":490,"nodeType":82},{},[],{"data":3597,"content":3598,"nodeType":87},{},[3599],{"data":3600,"marks":3601,"value":498,"nodeType":82},{},[],{"metadata":3603,"sys":3606,"fields":3611},{"tags":3604,"concepts":3605},[],[],{"space":3607,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3609,"publishedVersion":62,"revision":44,"locale":29},{"sys":3608},{"type":12,"linkType":13,"id":14},{"sys":3610},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3612},{"url":514,"details":3613,"fileName":520,"contentType":521},{"size":516,"image":3614},{"width":518,"height":519},{"sys":3616,"fields":3619},{"id":3617,"createdAt":3618},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":3620,"slug":3621,"articleIntro":-1,"category":3622},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[3623],{"metadata":3624,"sys":3627,"fields":3634},{"tags":3625,"concepts":3626},[],[],{"space":3628,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3630,"publishedVersion":469,"revision":62,"contentType":3632,"locale":29},{"sys":3629},{"type":12,"linkType":13,"id":14},{"sys":3631},{"id":21,"type":12,"linkType":22},{"sys":3633},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3635,"metaTitle":479,"metaDescription":480,"mainTitle":3636,"subtitle":499,"heroImage":3651,"ctaButton":522,"ctaLink":523},[478],{"data":3637,"content":3638,"nodeType":74},{},[3639,3645],{"data":3640,"content":3641,"nodeType":491},{},[3642],{"data":3643,"marks":3644,"value":490,"nodeType":82},{},[],{"data":3646,"content":3647,"nodeType":87},{},[3648],{"data":3649,"marks":3650,"value":498,"nodeType":82},{},[],{"metadata":3652,"sys":3655,"fields":3660},{"tags":3653,"concepts":3654},[],[],{"space":3656,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3658,"publishedVersion":62,"revision":44,"locale":29},{"sys":3657},{"type":12,"linkType":13,"id":14},{"sys":3659},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3661},{"url":514,"details":3662,"fileName":520,"contentType":521},{"size":516,"image":3663},{"width":518,"height":519},{"sys":3665,"fields":3668},{"id":3666,"createdAt":3667},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":3669,"slug":3670,"articleIntro":3669,"category":3671},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[3672],{"metadata":3673,"sys":3676,"fields":3683},{"tags":3674,"concepts":3675},[],[],{"space":3677,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3679,"publishedVersion":469,"revision":62,"contentType":3681,"locale":29},{"sys":3678},{"type":12,"linkType":13,"id":14},{"sys":3680},{"id":21,"type":12,"linkType":22},{"sys":3682},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3684,"metaTitle":479,"metaDescription":480,"mainTitle":3685,"subtitle":499,"heroImage":3700,"ctaButton":522,"ctaLink":523},[478],{"data":3686,"content":3687,"nodeType":74},{},[3688,3694],{"data":3689,"content":3690,"nodeType":491},{},[3691],{"data":3692,"marks":3693,"value":490,"nodeType":82},{},[],{"data":3695,"content":3696,"nodeType":87},{},[3697],{"data":3698,"marks":3699,"value":498,"nodeType":82},{},[],{"metadata":3701,"sys":3704,"fields":3709},{"tags":3702,"concepts":3703},[],[],{"space":3705,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3707,"publishedVersion":62,"revision":44,"locale":29},{"sys":3706},{"type":12,"linkType":13,"id":14},{"sys":3708},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3710},{"url":514,"details":3711,"fileName":520,"contentType":521},{"size":516,"image":3712},{"width":518,"height":519},{"sys":3714,"fields":3717},{"id":3715,"createdAt":3716},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":3718,"slug":3719,"articleIntro":3718,"category":3720},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[3721],{"metadata":3722,"sys":3725,"fields":3732},{"tags":3723,"concepts":3724},[],[],{"space":3726,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3728,"publishedVersion":469,"revision":62,"contentType":3730,"locale":29},{"sys":3727},{"type":12,"linkType":13,"id":14},{"sys":3729},{"id":21,"type":12,"linkType":22},{"sys":3731},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3733,"metaTitle":479,"metaDescription":480,"mainTitle":3734,"subtitle":499,"heroImage":3749,"ctaButton":522,"ctaLink":523},[478],{"data":3735,"content":3736,"nodeType":74},{},[3737,3743],{"data":3738,"content":3739,"nodeType":491},{},[3740],{"data":3741,"marks":3742,"value":490,"nodeType":82},{},[],{"data":3744,"content":3745,"nodeType":87},{},[3746],{"data":3747,"marks":3748,"value":498,"nodeType":82},{},[],{"metadata":3750,"sys":3753,"fields":3758},{"tags":3751,"concepts":3752},[],[],{"space":3754,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3756,"publishedVersion":62,"revision":44,"locale":29},{"sys":3755},{"type":12,"linkType":13,"id":14},{"sys":3757},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3759},{"url":514,"details":3760,"fileName":520,"contentType":521},{"size":516,"image":3761},{"width":518,"height":519},{"sys":3763,"fields":3766},{"id":3764,"createdAt":3765},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":3767,"slug":3768,"articleIntro":3767,"category":3769},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[3770],{"metadata":3771,"sys":3774,"fields":3781},{"tags":3772,"concepts":3773},[],[],{"space":3775,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3777,"publishedVersion":469,"revision":62,"contentType":3779,"locale":29},{"sys":3776},{"type":12,"linkType":13,"id":14},{"sys":3778},{"id":21,"type":12,"linkType":22},{"sys":3780},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3782,"metaTitle":479,"metaDescription":480,"mainTitle":3783,"subtitle":499,"heroImage":3798,"ctaButton":522,"ctaLink":523},[478],{"data":3784,"content":3785,"nodeType":74},{},[3786,3792],{"data":3787,"content":3788,"nodeType":491},{},[3789],{"data":3790,"marks":3791,"value":490,"nodeType":82},{},[],{"data":3793,"content":3794,"nodeType":87},{},[3795],{"data":3796,"marks":3797,"value":498,"nodeType":82},{},[],{"metadata":3799,"sys":3802,"fields":3807},{"tags":3800,"concepts":3801},[],[],{"space":3803,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3805,"publishedVersion":62,"revision":44,"locale":29},{"sys":3804},{"type":12,"linkType":13,"id":14},{"sys":3806},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3808},{"url":514,"details":3809,"fileName":520,"contentType":521},{"size":516,"image":3810},{"width":518,"height":519},{"sys":3812,"fields":3815},{"id":3813,"createdAt":3814},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":3816,"slug":3817,"articleIntro":3816,"category":3818},"6358 - Autres droits","compte-6358-autres-droits",[3819],{"metadata":3820,"sys":3823,"fields":3830},{"tags":3821,"concepts":3822},[],[],{"space":3824,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3826,"publishedVersion":469,"revision":62,"contentType":3828,"locale":29},{"sys":3825},{"type":12,"linkType":13,"id":14},{"sys":3827},{"id":21,"type":12,"linkType":22},{"sys":3829},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3831,"metaTitle":479,"metaDescription":480,"mainTitle":3832,"subtitle":499,"heroImage":3847,"ctaButton":522,"ctaLink":523},[478],{"data":3833,"content":3834,"nodeType":74},{},[3835,3841],{"data":3836,"content":3837,"nodeType":491},{},[3838],{"data":3839,"marks":3840,"value":490,"nodeType":82},{},[],{"data":3842,"content":3843,"nodeType":87},{},[3844],{"data":3845,"marks":3846,"value":498,"nodeType":82},{},[],{"metadata":3848,"sys":3851,"fields":3856},{"tags":3849,"concepts":3850},[],[],{"space":3852,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3854,"publishedVersion":62,"revision":44,"locale":29},{"sys":3853},{"type":12,"linkType":13,"id":14},{"sys":3855},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3857},{"url":514,"details":3858,"fileName":520,"contentType":521},{"size":516,"image":3859},{"width":518,"height":519},{"sys":3861,"fields":3864},{"id":3862,"createdAt":3863},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":3865,"slug":3866,"articleIntro":3865,"category":3867},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[3868],{"metadata":3869,"sys":3872,"fields":3879},{"tags":3870,"concepts":3871},[],[],{"space":3873,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3875,"publishedVersion":469,"revision":62,"contentType":3877,"locale":29},{"sys":3874},{"type":12,"linkType":13,"id":14},{"sys":3876},{"id":21,"type":12,"linkType":22},{"sys":3878},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3880,"metaTitle":479,"metaDescription":480,"mainTitle":3881,"subtitle":499,"heroImage":3896,"ctaButton":522,"ctaLink":523},[478],{"data":3882,"content":3883,"nodeType":74},{},[3884,3890],{"data":3885,"content":3886,"nodeType":491},{},[3887],{"data":3888,"marks":3889,"value":490,"nodeType":82},{},[],{"data":3891,"content":3892,"nodeType":87},{},[3893],{"data":3894,"marks":3895,"value":498,"nodeType":82},{},[],{"metadata":3897,"sys":3900,"fields":3905},{"tags":3898,"concepts":3899},[],[],{"space":3901,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3903,"publishedVersion":62,"revision":44,"locale":29},{"sys":3902},{"type":12,"linkType":13,"id":14},{"sys":3904},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3906},{"url":514,"details":3907,"fileName":520,"contentType":521},{"size":516,"image":3908},{"width":518,"height":519},{"sys":3910,"fields":3913},{"id":3911,"createdAt":3912},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":3914,"slug":3915,"articleIntro":3914,"category":3916},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[3917],{"metadata":3918,"sys":3921,"fields":3928},{"tags":3919,"concepts":3920},[],[],{"space":3922,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3924,"publishedVersion":469,"revision":62,"contentType":3926,"locale":29},{"sys":3923},{"type":12,"linkType":13,"id":14},{"sys":3925},{"id":21,"type":12,"linkType":22},{"sys":3927},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3929,"metaTitle":479,"metaDescription":480,"mainTitle":3930,"subtitle":499,"heroImage":3945,"ctaButton":522,"ctaLink":523},[478],{"data":3931,"content":3932,"nodeType":74},{},[3933,3939],{"data":3934,"content":3935,"nodeType":491},{},[3936],{"data":3937,"marks":3938,"value":490,"nodeType":82},{},[],{"data":3940,"content":3941,"nodeType":87},{},[3942],{"data":3943,"marks":3944,"value":498,"nodeType":82},{},[],{"metadata":3946,"sys":3949,"fields":3954},{"tags":3947,"concepts":3948},[],[],{"space":3950,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":3952,"publishedVersion":62,"revision":44,"locale":29},{"sys":3951},{"type":12,"linkType":13,"id":14},{"sys":3953},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":3955},{"url":514,"details":3956,"fileName":520,"contentType":521},{"size":516,"image":3957},{"width":518,"height":519},{"sys":3959,"fields":3962},{"id":3960,"createdAt":3961},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":3963,"slug":3964,"articleIntro":-1,"category":3965},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[3966],{"metadata":3967,"sys":3970,"fields":3977},{"tags":3968,"concepts":3969},[],[],{"space":3971,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":3973,"publishedVersion":469,"revision":62,"contentType":3975,"locale":29},{"sys":3972},{"type":12,"linkType":13,"id":14},{"sys":3974},{"id":21,"type":12,"linkType":22},{"sys":3976},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":3978,"metaTitle":479,"metaDescription":480,"mainTitle":3979,"subtitle":499,"heroImage":3994,"ctaButton":522,"ctaLink":523},[478],{"data":3980,"content":3981,"nodeType":74},{},[3982,3988],{"data":3983,"content":3984,"nodeType":491},{},[3985],{"data":3986,"marks":3987,"value":490,"nodeType":82},{},[],{"data":3989,"content":3990,"nodeType":87},{},[3991],{"data":3992,"marks":3993,"value":498,"nodeType":82},{},[],{"metadata":3995,"sys":3998,"fields":4003},{"tags":3996,"concepts":3997},[],[],{"space":3999,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4001,"publishedVersion":62,"revision":44,"locale":29},{"sys":4000},{"type":12,"linkType":13,"id":14},{"sys":4002},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4004},{"url":514,"details":4005,"fileName":520,"contentType":521},{"size":516,"image":4006},{"width":518,"height":519},{"sys":4008,"fields":4011},{"id":4009,"createdAt":4010},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":4012,"slug":4013,"articleIntro":4012,"category":4014},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[4015],{"metadata":4016,"sys":4019,"fields":4026},{"tags":4017,"concepts":4018},[],[],{"space":4020,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4022,"publishedVersion":469,"revision":62,"contentType":4024,"locale":29},{"sys":4021},{"type":12,"linkType":13,"id":14},{"sys":4023},{"id":21,"type":12,"linkType":22},{"sys":4025},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4027,"metaTitle":479,"metaDescription":480,"mainTitle":4028,"subtitle":499,"heroImage":4043,"ctaButton":522,"ctaLink":523},[478],{"data":4029,"content":4030,"nodeType":74},{},[4031,4037],{"data":4032,"content":4033,"nodeType":491},{},[4034],{"data":4035,"marks":4036,"value":490,"nodeType":82},{},[],{"data":4038,"content":4039,"nodeType":87},{},[4040],{"data":4041,"marks":4042,"value":498,"nodeType":82},{},[],{"metadata":4044,"sys":4047,"fields":4052},{"tags":4045,"concepts":4046},[],[],{"space":4048,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4050,"publishedVersion":62,"revision":44,"locale":29},{"sys":4049},{"type":12,"linkType":13,"id":14},{"sys":4051},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4053},{"url":514,"details":4054,"fileName":520,"contentType":521},{"size":516,"image":4055},{"width":518,"height":519},{"sys":4057,"fields":4060},{"id":4058,"createdAt":4059},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":4061,"slug":4062,"articleIntro":4061,"category":4063},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[4064],{"metadata":4065,"sys":4068,"fields":4075},{"tags":4066,"concepts":4067},[],[],{"space":4069,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4071,"publishedVersion":469,"revision":62,"contentType":4073,"locale":29},{"sys":4070},{"type":12,"linkType":13,"id":14},{"sys":4072},{"id":21,"type":12,"linkType":22},{"sys":4074},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4076,"metaTitle":479,"metaDescription":480,"mainTitle":4077,"subtitle":499,"heroImage":4092,"ctaButton":522,"ctaLink":523},[478],{"data":4078,"content":4079,"nodeType":74},{},[4080,4086],{"data":4081,"content":4082,"nodeType":491},{},[4083],{"data":4084,"marks":4085,"value":490,"nodeType":82},{},[],{"data":4087,"content":4088,"nodeType":87},{},[4089],{"data":4090,"marks":4091,"value":498,"nodeType":82},{},[],{"metadata":4093,"sys":4096,"fields":4101},{"tags":4094,"concepts":4095},[],[],{"space":4097,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4099,"publishedVersion":62,"revision":44,"locale":29},{"sys":4098},{"type":12,"linkType":13,"id":14},{"sys":4100},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4102},{"url":514,"details":4103,"fileName":520,"contentType":521},{"size":516,"image":4104},{"width":518,"height":519},{"sys":4106,"fields":4109},{"id":4107,"createdAt":4108},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":4110,"slug":4111,"articleIntro":4110,"category":4112},"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",[4113],{"metadata":4114,"sys":4117,"fields":4124},{"tags":4115,"concepts":4116},[],[],{"space":4118,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4120,"publishedVersion":469,"revision":62,"contentType":4122,"locale":29},{"sys":4119},{"type":12,"linkType":13,"id":14},{"sys":4121},{"id":21,"type":12,"linkType":22},{"sys":4123},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4125,"metaTitle":479,"metaDescription":480,"mainTitle":4126,"subtitle":499,"heroImage":4141,"ctaButton":522,"ctaLink":523},[478],{"data":4127,"content":4128,"nodeType":74},{},[4129,4135],{"data":4130,"content":4131,"nodeType":491},{},[4132],{"data":4133,"marks":4134,"value":490,"nodeType":82},{},[],{"data":4136,"content":4137,"nodeType":87},{},[4138],{"data":4139,"marks":4140,"value":498,"nodeType":82},{},[],{"metadata":4142,"sys":4145,"fields":4150},{"tags":4143,"concepts":4144},[],[],{"space":4146,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4148,"publishedVersion":62,"revision":44,"locale":29},{"sys":4147},{"type":12,"linkType":13,"id":14},{"sys":4149},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4151},{"url":514,"details":4152,"fileName":520,"contentType":521},{"size":516,"image":4153},{"width":518,"height":519},{"sys":4155,"fields":4158},{"id":4156,"createdAt":4157},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":4159,"slug":4160,"articleIntro":4159,"category":4161},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[4162],{"metadata":4163,"sys":4166,"fields":4173},{"tags":4164,"concepts":4165},[],[],{"space":4167,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4169,"publishedVersion":469,"revision":62,"contentType":4171,"locale":29},{"sys":4168},{"type":12,"linkType":13,"id":14},{"sys":4170},{"id":21,"type":12,"linkType":22},{"sys":4172},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4174,"metaTitle":479,"metaDescription":480,"mainTitle":4175,"subtitle":499,"heroImage":4190,"ctaButton":522,"ctaLink":523},[478],{"data":4176,"content":4177,"nodeType":74},{},[4178,4184],{"data":4179,"content":4180,"nodeType":491},{},[4181],{"data":4182,"marks":4183,"value":490,"nodeType":82},{},[],{"data":4185,"content":4186,"nodeType":87},{},[4187],{"data":4188,"marks":4189,"value":498,"nodeType":82},{},[],{"metadata":4191,"sys":4194,"fields":4199},{"tags":4192,"concepts":4193},[],[],{"space":4195,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4197,"publishedVersion":62,"revision":44,"locale":29},{"sys":4196},{"type":12,"linkType":13,"id":14},{"sys":4198},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4200},{"url":514,"details":4201,"fileName":520,"contentType":521},{"size":516,"image":4202},{"width":518,"height":519},{"sys":4204,"fields":4207},{"id":4205,"createdAt":4206},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":4208,"slug":4209,"articleIntro":-1,"category":4210},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[4211],{"metadata":4212,"sys":4215,"fields":4222},{"tags":4213,"concepts":4214},[],[],{"space":4216,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4218,"publishedVersion":469,"revision":62,"contentType":4220,"locale":29},{"sys":4217},{"type":12,"linkType":13,"id":14},{"sys":4219},{"id":21,"type":12,"linkType":22},{"sys":4221},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4223,"metaTitle":479,"metaDescription":480,"mainTitle":4224,"subtitle":499,"heroImage":4239,"ctaButton":522,"ctaLink":523},[478],{"data":4225,"content":4226,"nodeType":74},{},[4227,4233],{"data":4228,"content":4229,"nodeType":491},{},[4230],{"data":4231,"marks":4232,"value":490,"nodeType":82},{},[],{"data":4234,"content":4235,"nodeType":87},{},[4236],{"data":4237,"marks":4238,"value":498,"nodeType":82},{},[],{"metadata":4240,"sys":4243,"fields":4248},{"tags":4241,"concepts":4242},[],[],{"space":4244,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4246,"publishedVersion":62,"revision":44,"locale":29},{"sys":4245},{"type":12,"linkType":13,"id":14},{"sys":4247},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4249},{"url":514,"details":4250,"fileName":520,"contentType":521},{"size":516,"image":4251},{"width":518,"height":519},{"sys":4253,"fields":4256},{"id":4254,"createdAt":4255},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":4257,"slug":4258,"articleIntro":-1,"category":4259},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[4260],{"metadata":4261,"sys":4264,"fields":4271},{"tags":4262,"concepts":4263},[],[],{"space":4265,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4267,"publishedVersion":469,"revision":62,"contentType":4269,"locale":29},{"sys":4266},{"type":12,"linkType":13,"id":14},{"sys":4268},{"id":21,"type":12,"linkType":22},{"sys":4270},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4272,"metaTitle":479,"metaDescription":480,"mainTitle":4273,"subtitle":499,"heroImage":4288,"ctaButton":522,"ctaLink":523},[478],{"data":4274,"content":4275,"nodeType":74},{},[4276,4282],{"data":4277,"content":4278,"nodeType":491},{},[4279],{"data":4280,"marks":4281,"value":490,"nodeType":82},{},[],{"data":4283,"content":4284,"nodeType":87},{},[4285],{"data":4286,"marks":4287,"value":498,"nodeType":82},{},[],{"metadata":4289,"sys":4292,"fields":4297},{"tags":4290,"concepts":4291},[],[],{"space":4293,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4295,"publishedVersion":62,"revision":44,"locale":29},{"sys":4294},{"type":12,"linkType":13,"id":14},{"sys":4296},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4298},{"url":514,"details":4299,"fileName":520,"contentType":521},{"size":516,"image":4300},{"width":518,"height":519},{"sys":4302,"fields":4305},{"id":4303,"createdAt":4304},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":4306,"slug":4307,"articleIntro":-1,"category":4308},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[4309],{"metadata":4310,"sys":4313,"fields":4320},{"tags":4311,"concepts":4312},[],[],{"space":4314,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4316,"publishedVersion":469,"revision":62,"contentType":4318,"locale":29},{"sys":4315},{"type":12,"linkType":13,"id":14},{"sys":4317},{"id":21,"type":12,"linkType":22},{"sys":4319},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4321,"metaTitle":479,"metaDescription":480,"mainTitle":4322,"subtitle":499,"heroImage":4337,"ctaButton":522,"ctaLink":523},[478],{"data":4323,"content":4324,"nodeType":74},{},[4325,4331],{"data":4326,"content":4327,"nodeType":491},{},[4328],{"data":4329,"marks":4330,"value":490,"nodeType":82},{},[],{"data":4332,"content":4333,"nodeType":87},{},[4334],{"data":4335,"marks":4336,"value":498,"nodeType":82},{},[],{"metadata":4338,"sys":4341,"fields":4346},{"tags":4339,"concepts":4340},[],[],{"space":4342,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4344,"publishedVersion":62,"revision":44,"locale":29},{"sys":4343},{"type":12,"linkType":13,"id":14},{"sys":4345},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4347},{"url":514,"details":4348,"fileName":520,"contentType":521},{"size":516,"image":4349},{"width":518,"height":519},{"sys":4351,"fields":4354},{"id":4352,"createdAt":4353},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":4355,"slug":4356,"articleIntro":-1,"category":4357},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[4358],{"metadata":4359,"sys":4362,"fields":4369},{"tags":4360,"concepts":4361},[],[],{"space":4363,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4365,"publishedVersion":469,"revision":62,"contentType":4367,"locale":29},{"sys":4364},{"type":12,"linkType":13,"id":14},{"sys":4366},{"id":21,"type":12,"linkType":22},{"sys":4368},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4370,"metaTitle":479,"metaDescription":480,"mainTitle":4371,"subtitle":499,"heroImage":4386,"ctaButton":522,"ctaLink":523},[478],{"data":4372,"content":4373,"nodeType":74},{},[4374,4380],{"data":4375,"content":4376,"nodeType":491},{},[4377],{"data":4378,"marks":4379,"value":490,"nodeType":82},{},[],{"data":4381,"content":4382,"nodeType":87},{},[4383],{"data":4384,"marks":4385,"value":498,"nodeType":82},{},[],{"metadata":4387,"sys":4390,"fields":4395},{"tags":4388,"concepts":4389},[],[],{"space":4391,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4393,"publishedVersion":62,"revision":44,"locale":29},{"sys":4392},{"type":12,"linkType":13,"id":14},{"sys":4394},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4396},{"url":514,"details":4397,"fileName":520,"contentType":521},{"size":516,"image":4398},{"width":518,"height":519},{"sys":4400,"fields":4403},{"id":4401,"createdAt":4402},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":4404,"slug":4405,"articleIntro":4404,"category":4406},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[4407],{"metadata":4408,"sys":4411,"fields":4418},{"tags":4409,"concepts":4410},[],[],{"space":4412,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4414,"publishedVersion":469,"revision":62,"contentType":4416,"locale":29},{"sys":4413},{"type":12,"linkType":13,"id":14},{"sys":4415},{"id":21,"type":12,"linkType":22},{"sys":4417},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4419,"metaTitle":479,"metaDescription":480,"mainTitle":4420,"subtitle":499,"heroImage":4435,"ctaButton":522,"ctaLink":523},[478],{"data":4421,"content":4422,"nodeType":74},{},[4423,4429],{"data":4424,"content":4425,"nodeType":491},{},[4426],{"data":4427,"marks":4428,"value":490,"nodeType":82},{},[],{"data":4430,"content":4431,"nodeType":87},{},[4432],{"data":4433,"marks":4434,"value":498,"nodeType":82},{},[],{"metadata":4436,"sys":4439,"fields":4444},{"tags":4437,"concepts":4438},[],[],{"space":4440,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4442,"publishedVersion":62,"revision":44,"locale":29},{"sys":4441},{"type":12,"linkType":13,"id":14},{"sys":4443},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4445},{"url":514,"details":4446,"fileName":520,"contentType":521},{"size":516,"image":4447},{"width":518,"height":519},{"sys":4449,"fields":4452},{"id":4450,"createdAt":4451},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":4453,"slug":4454,"articleIntro":-1,"category":4455},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[4456],{"metadata":4457,"sys":4460,"fields":4467},{"tags":4458,"concepts":4459},[],[],{"space":4461,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4463,"publishedVersion":469,"revision":62,"contentType":4465,"locale":29},{"sys":4462},{"type":12,"linkType":13,"id":14},{"sys":4464},{"id":21,"type":12,"linkType":22},{"sys":4466},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4468,"metaTitle":479,"metaDescription":480,"mainTitle":4469,"subtitle":499,"heroImage":4484,"ctaButton":522,"ctaLink":523},[478],{"data":4470,"content":4471,"nodeType":74},{},[4472,4478],{"data":4473,"content":4474,"nodeType":491},{},[4475],{"data":4476,"marks":4477,"value":490,"nodeType":82},{},[],{"data":4479,"content":4480,"nodeType":87},{},[4481],{"data":4482,"marks":4483,"value":498,"nodeType":82},{},[],{"metadata":4485,"sys":4488,"fields":4493},{"tags":4486,"concepts":4487},[],[],{"space":4489,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4491,"publishedVersion":62,"revision":44,"locale":29},{"sys":4490},{"type":12,"linkType":13,"id":14},{"sys":4492},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4494},{"url":514,"details":4495,"fileName":520,"contentType":521},{"size":516,"image":4496},{"width":518,"height":519},{"sys":4498,"fields":4501},{"id":4499,"createdAt":4500},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":4502,"slug":4503,"articleIntro":-1,"category":4504},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[4505],{"metadata":4506,"sys":4509,"fields":4516},{"tags":4507,"concepts":4508},[],[],{"space":4510,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4512,"publishedVersion":469,"revision":62,"contentType":4514,"locale":29},{"sys":4511},{"type":12,"linkType":13,"id":14},{"sys":4513},{"id":21,"type":12,"linkType":22},{"sys":4515},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4517,"metaTitle":479,"metaDescription":480,"mainTitle":4518,"subtitle":499,"heroImage":4533,"ctaButton":522,"ctaLink":523},[478],{"data":4519,"content":4520,"nodeType":74},{},[4521,4527],{"data":4522,"content":4523,"nodeType":491},{},[4524],{"data":4525,"marks":4526,"value":490,"nodeType":82},{},[],{"data":4528,"content":4529,"nodeType":87},{},[4530],{"data":4531,"marks":4532,"value":498,"nodeType":82},{},[],{"metadata":4534,"sys":4537,"fields":4542},{"tags":4535,"concepts":4536},[],[],{"space":4538,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4540,"publishedVersion":62,"revision":44,"locale":29},{"sys":4539},{"type":12,"linkType":13,"id":14},{"sys":4541},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4543},{"url":514,"details":4544,"fileName":520,"contentType":521},{"size":516,"image":4545},{"width":518,"height":519},{"sys":4547,"fields":4550},{"id":4548,"createdAt":4549},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":4551,"slug":4552,"articleIntro":4551,"category":4553},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[4554],{"metadata":4555,"sys":4558,"fields":4565},{"tags":4556,"concepts":4557},[],[],{"space":4559,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4561,"publishedVersion":469,"revision":62,"contentType":4563,"locale":29},{"sys":4560},{"type":12,"linkType":13,"id":14},{"sys":4562},{"id":21,"type":12,"linkType":22},{"sys":4564},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4566,"metaTitle":479,"metaDescription":480,"mainTitle":4567,"subtitle":499,"heroImage":4582,"ctaButton":522,"ctaLink":523},[478],{"data":4568,"content":4569,"nodeType":74},{},[4570,4576],{"data":4571,"content":4572,"nodeType":491},{},[4573],{"data":4574,"marks":4575,"value":490,"nodeType":82},{},[],{"data":4577,"content":4578,"nodeType":87},{},[4579],{"data":4580,"marks":4581,"value":498,"nodeType":82},{},[],{"metadata":4583,"sys":4586,"fields":4591},{"tags":4584,"concepts":4585},[],[],{"space":4587,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4589,"publishedVersion":62,"revision":44,"locale":29},{"sys":4588},{"type":12,"linkType":13,"id":14},{"sys":4590},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4592},{"url":514,"details":4593,"fileName":520,"contentType":521},{"size":516,"image":4594},{"width":518,"height":519},{"sys":4596,"fields":4599},{"id":4597,"createdAt":4598},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":4600,"slug":4601,"articleIntro":4600,"category":4602},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[4603],{"metadata":4604,"sys":4607,"fields":4614},{"tags":4605,"concepts":4606},[],[],{"space":4608,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4610,"publishedVersion":469,"revision":62,"contentType":4612,"locale":29},{"sys":4609},{"type":12,"linkType":13,"id":14},{"sys":4611},{"id":21,"type":12,"linkType":22},{"sys":4613},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4615,"metaTitle":479,"metaDescription":480,"mainTitle":4616,"subtitle":499,"heroImage":4631,"ctaButton":522,"ctaLink":523},[478],{"data":4617,"content":4618,"nodeType":74},{},[4619,4625],{"data":4620,"content":4621,"nodeType":491},{},[4622],{"data":4623,"marks":4624,"value":490,"nodeType":82},{},[],{"data":4626,"content":4627,"nodeType":87},{},[4628],{"data":4629,"marks":4630,"value":498,"nodeType":82},{},[],{"metadata":4632,"sys":4635,"fields":4640},{"tags":4633,"concepts":4634},[],[],{"space":4636,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4638,"publishedVersion":62,"revision":44,"locale":29},{"sys":4637},{"type":12,"linkType":13,"id":14},{"sys":4639},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4641},{"url":514,"details":4642,"fileName":520,"contentType":521},{"size":516,"image":4643},{"width":518,"height":519},{"sys":4645,"fields":4648},{"id":4646,"createdAt":4647},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":4649,"slug":4650,"articleIntro":4649,"category":4651},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[4652],{"metadata":4653,"sys":4656,"fields":4663},{"tags":4654,"concepts":4655},[],[],{"space":4657,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4659,"publishedVersion":469,"revision":62,"contentType":4661,"locale":29},{"sys":4658},{"type":12,"linkType":13,"id":14},{"sys":4660},{"id":21,"type":12,"linkType":22},{"sys":4662},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4664,"metaTitle":479,"metaDescription":480,"mainTitle":4665,"subtitle":499,"heroImage":4680,"ctaButton":522,"ctaLink":523},[478],{"data":4666,"content":4667,"nodeType":74},{},[4668,4674],{"data":4669,"content":4670,"nodeType":491},{},[4671],{"data":4672,"marks":4673,"value":490,"nodeType":82},{},[],{"data":4675,"content":4676,"nodeType":87},{},[4677],{"data":4678,"marks":4679,"value":498,"nodeType":82},{},[],{"metadata":4681,"sys":4684,"fields":4689},{"tags":4682,"concepts":4683},[],[],{"space":4685,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4687,"publishedVersion":62,"revision":44,"locale":29},{"sys":4686},{"type":12,"linkType":13,"id":14},{"sys":4688},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4690},{"url":514,"details":4691,"fileName":520,"contentType":521},{"size":516,"image":4692},{"width":518,"height":519},{"sys":4694,"fields":4697},{"id":4695,"createdAt":4696},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":4698,"slug":4699,"articleIntro":4698,"category":4700},"206 - Droit au bail","compte-206-droit-au-bail",[4701],{"metadata":4702,"sys":4705,"fields":4712},{"tags":4703,"concepts":4704},[],[],{"space":4706,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4708,"publishedVersion":469,"revision":62,"contentType":4710,"locale":29},{"sys":4707},{"type":12,"linkType":13,"id":14},{"sys":4709},{"id":21,"type":12,"linkType":22},{"sys":4711},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4713,"metaTitle":479,"metaDescription":480,"mainTitle":4714,"subtitle":499,"heroImage":4729,"ctaButton":522,"ctaLink":523},[478],{"data":4715,"content":4716,"nodeType":74},{},[4717,4723],{"data":4718,"content":4719,"nodeType":491},{},[4720],{"data":4721,"marks":4722,"value":490,"nodeType":82},{},[],{"data":4724,"content":4725,"nodeType":87},{},[4726],{"data":4727,"marks":4728,"value":498,"nodeType":82},{},[],{"metadata":4730,"sys":4733,"fields":4738},{"tags":4731,"concepts":4732},[],[],{"space":4734,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4736,"publishedVersion":62,"revision":44,"locale":29},{"sys":4735},{"type":12,"linkType":13,"id":14},{"sys":4737},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4739},{"url":514,"details":4740,"fileName":520,"contentType":521},{"size":516,"image":4741},{"width":518,"height":519},{"sys":4743,"fields":4746},{"id":4744,"createdAt":4745},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":4747,"slug":4748,"articleIntro":4747,"category":4749},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[4750],{"metadata":4751,"sys":4754,"fields":4761},{"tags":4752,"concepts":4753},[],[],{"space":4755,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4757,"publishedVersion":469,"revision":62,"contentType":4759,"locale":29},{"sys":4756},{"type":12,"linkType":13,"id":14},{"sys":4758},{"id":21,"type":12,"linkType":22},{"sys":4760},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4762,"metaTitle":479,"metaDescription":480,"mainTitle":4763,"subtitle":499,"heroImage":4778,"ctaButton":522,"ctaLink":523},[478],{"data":4764,"content":4765,"nodeType":74},{},[4766,4772],{"data":4767,"content":4768,"nodeType":491},{},[4769],{"data":4770,"marks":4771,"value":490,"nodeType":82},{},[],{"data":4773,"content":4774,"nodeType":87},{},[4775],{"data":4776,"marks":4777,"value":498,"nodeType":82},{},[],{"metadata":4779,"sys":4782,"fields":4787},{"tags":4780,"concepts":4781},[],[],{"space":4783,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4785,"publishedVersion":62,"revision":44,"locale":29},{"sys":4784},{"type":12,"linkType":13,"id":14},{"sys":4786},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4788},{"url":514,"details":4789,"fileName":520,"contentType":521},{"size":516,"image":4790},{"width":518,"height":519},{"sys":4792,"fields":4795},{"id":4793,"createdAt":4794},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":4796,"slug":4797,"articleIntro":4796,"category":4798},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[4799],{"metadata":4800,"sys":4803,"fields":4810},{"tags":4801,"concepts":4802},[],[],{"space":4804,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4806,"publishedVersion":469,"revision":62,"contentType":4808,"locale":29},{"sys":4805},{"type":12,"linkType":13,"id":14},{"sys":4807},{"id":21,"type":12,"linkType":22},{"sys":4809},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4811,"metaTitle":479,"metaDescription":480,"mainTitle":4812,"subtitle":499,"heroImage":4827,"ctaButton":522,"ctaLink":523},[478],{"data":4813,"content":4814,"nodeType":74},{},[4815,4821],{"data":4816,"content":4817,"nodeType":491},{},[4818],{"data":4819,"marks":4820,"value":490,"nodeType":82},{},[],{"data":4822,"content":4823,"nodeType":87},{},[4824],{"data":4825,"marks":4826,"value":498,"nodeType":82},{},[],{"metadata":4828,"sys":4831,"fields":4836},{"tags":4829,"concepts":4830},[],[],{"space":4832,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4834,"publishedVersion":62,"revision":44,"locale":29},{"sys":4833},{"type":12,"linkType":13,"id":14},{"sys":4835},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4837},{"url":514,"details":4838,"fileName":520,"contentType":521},{"size":516,"image":4839},{"width":518,"height":519},{"sys":4841,"fields":4844},{"id":4842,"createdAt":4843},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":4845,"slug":4846,"articleIntro":4847,"category":4848},"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.",[4849],{"metadata":4850,"sys":4853,"fields":4860},{"tags":4851,"concepts":4852},[],[],{"space":4854,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4856,"publishedVersion":469,"revision":62,"contentType":4858,"locale":29},{"sys":4855},{"type":12,"linkType":13,"id":14},{"sys":4857},{"id":21,"type":12,"linkType":22},{"sys":4859},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4861,"metaTitle":479,"metaDescription":480,"mainTitle":4862,"subtitle":499,"heroImage":4877,"ctaButton":522,"ctaLink":523},[478],{"data":4863,"content":4864,"nodeType":74},{},[4865,4871],{"data":4866,"content":4867,"nodeType":491},{},[4868],{"data":4869,"marks":4870,"value":490,"nodeType":82},{},[],{"data":4872,"content":4873,"nodeType":87},{},[4874],{"data":4875,"marks":4876,"value":498,"nodeType":82},{},[],{"metadata":4878,"sys":4881,"fields":4886},{"tags":4879,"concepts":4880},[],[],{"space":4882,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4884,"publishedVersion":62,"revision":44,"locale":29},{"sys":4883},{"type":12,"linkType":13,"id":14},{"sys":4885},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4887},{"url":514,"details":4888,"fileName":520,"contentType":521},{"size":516,"image":4889},{"width":518,"height":519},{"sys":4891,"fields":4894},{"id":4892,"createdAt":4893},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":4895,"slug":4896,"articleIntro":4895,"category":4897},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[4898],{"metadata":4899,"sys":4902,"fields":4909},{"tags":4900,"concepts":4901},[],[],{"space":4903,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4905,"publishedVersion":469,"revision":62,"contentType":4907,"locale":29},{"sys":4904},{"type":12,"linkType":13,"id":14},{"sys":4906},{"id":21,"type":12,"linkType":22},{"sys":4908},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4910,"metaTitle":479,"metaDescription":480,"mainTitle":4911,"subtitle":499,"heroImage":4926,"ctaButton":522,"ctaLink":523},[478],{"data":4912,"content":4913,"nodeType":74},{},[4914,4920],{"data":4915,"content":4916,"nodeType":491},{},[4917],{"data":4918,"marks":4919,"value":490,"nodeType":82},{},[],{"data":4921,"content":4922,"nodeType":87},{},[4923],{"data":4924,"marks":4925,"value":498,"nodeType":82},{},[],{"metadata":4927,"sys":4930,"fields":4935},{"tags":4928,"concepts":4929},[],[],{"space":4931,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4933,"publishedVersion":62,"revision":44,"locale":29},{"sys":4932},{"type":12,"linkType":13,"id":14},{"sys":4934},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4936},{"url":514,"details":4937,"fileName":520,"contentType":521},{"size":516,"image":4938},{"width":518,"height":519},{"sys":4940,"fields":4943},{"id":4941,"createdAt":4942},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":4944,"slug":4945,"articleIntro":-1,"category":4946},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[4947],{"metadata":4948,"sys":4951,"fields":4958},{"tags":4949,"concepts":4950},[],[],{"space":4952,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":4954,"publishedVersion":469,"revision":62,"contentType":4956,"locale":29},{"sys":4953},{"type":12,"linkType":13,"id":14},{"sys":4955},{"id":21,"type":12,"linkType":22},{"sys":4957},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":4959,"metaTitle":479,"metaDescription":480,"mainTitle":4960,"subtitle":499,"heroImage":4975,"ctaButton":522,"ctaLink":523},[478],{"data":4961,"content":4962,"nodeType":74},{},[4963,4969],{"data":4964,"content":4965,"nodeType":491},{},[4966],{"data":4967,"marks":4968,"value":490,"nodeType":82},{},[],{"data":4970,"content":4971,"nodeType":87},{},[4972],{"data":4973,"marks":4974,"value":498,"nodeType":82},{},[],{"metadata":4976,"sys":4979,"fields":4984},{"tags":4977,"concepts":4978},[],[],{"space":4980,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":4982,"publishedVersion":62,"revision":44,"locale":29},{"sys":4981},{"type":12,"linkType":13,"id":14},{"sys":4983},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":4985},{"url":514,"details":4986,"fileName":520,"contentType":521},{"size":516,"image":4987},{"width":518,"height":519},{"sys":4989,"fields":4992},{"id":4990,"createdAt":4991},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":4993,"slug":4994,"articleIntro":4993,"category":4995},"274 - Prêts","compte-274-prets",[4996],{"metadata":4997,"sys":5000,"fields":5007},{"tags":4998,"concepts":4999},[],[],{"space":5001,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5003,"publishedVersion":469,"revision":62,"contentType":5005,"locale":29},{"sys":5002},{"type":12,"linkType":13,"id":14},{"sys":5004},{"id":21,"type":12,"linkType":22},{"sys":5006},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5008,"metaTitle":479,"metaDescription":480,"mainTitle":5009,"subtitle":499,"heroImage":5024,"ctaButton":522,"ctaLink":523},[478],{"data":5010,"content":5011,"nodeType":74},{},[5012,5018],{"data":5013,"content":5014,"nodeType":491},{},[5015],{"data":5016,"marks":5017,"value":490,"nodeType":82},{},[],{"data":5019,"content":5020,"nodeType":87},{},[5021],{"data":5022,"marks":5023,"value":498,"nodeType":82},{},[],{"metadata":5025,"sys":5028,"fields":5033},{"tags":5026,"concepts":5027},[],[],{"space":5029,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5031,"publishedVersion":62,"revision":44,"locale":29},{"sys":5030},{"type":12,"linkType":13,"id":14},{"sys":5032},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5034},{"url":514,"details":5035,"fileName":520,"contentType":521},{"size":516,"image":5036},{"width":518,"height":519},{"sys":5038,"fields":5041},{"id":5039,"createdAt":5040},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":5042,"slug":5043,"articleIntro":5042,"category":5044},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[5045],{"metadata":5046,"sys":5049,"fields":5056},{"tags":5047,"concepts":5048},[],[],{"space":5050,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5052,"publishedVersion":469,"revision":62,"contentType":5054,"locale":29},{"sys":5051},{"type":12,"linkType":13,"id":14},{"sys":5053},{"id":21,"type":12,"linkType":22},{"sys":5055},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5057,"metaTitle":479,"metaDescription":480,"mainTitle":5058,"subtitle":499,"heroImage":5073,"ctaButton":522,"ctaLink":523},[478],{"data":5059,"content":5060,"nodeType":74},{},[5061,5067],{"data":5062,"content":5063,"nodeType":491},{},[5064],{"data":5065,"marks":5066,"value":490,"nodeType":82},{},[],{"data":5068,"content":5069,"nodeType":87},{},[5070],{"data":5071,"marks":5072,"value":498,"nodeType":82},{},[],{"metadata":5074,"sys":5077,"fields":5082},{"tags":5075,"concepts":5076},[],[],{"space":5078,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5080,"publishedVersion":62,"revision":44,"locale":29},{"sys":5079},{"type":12,"linkType":13,"id":14},{"sys":5081},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5083},{"url":514,"details":5084,"fileName":520,"contentType":521},{"size":516,"image":5085},{"width":518,"height":519},{"sys":5087,"fields":5090},{"id":5088,"createdAt":5089},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":5091,"slug":5092,"articleIntro":5091,"category":5093},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[5094],{"metadata":5095,"sys":5098,"fields":5105},{"tags":5096,"concepts":5097},[],[],{"space":5099,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5101,"publishedVersion":469,"revision":62,"contentType":5103,"locale":29},{"sys":5100},{"type":12,"linkType":13,"id":14},{"sys":5102},{"id":21,"type":12,"linkType":22},{"sys":5104},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5106,"metaTitle":479,"metaDescription":480,"mainTitle":5107,"subtitle":499,"heroImage":5122,"ctaButton":522,"ctaLink":523},[478],{"data":5108,"content":5109,"nodeType":74},{},[5110,5116],{"data":5111,"content":5112,"nodeType":491},{},[5113],{"data":5114,"marks":5115,"value":490,"nodeType":82},{},[],{"data":5117,"content":5118,"nodeType":87},{},[5119],{"data":5120,"marks":5121,"value":498,"nodeType":82},{},[],{"metadata":5123,"sys":5126,"fields":5131},{"tags":5124,"concepts":5125},[],[],{"space":5127,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5129,"publishedVersion":62,"revision":44,"locale":29},{"sys":5128},{"type":12,"linkType":13,"id":14},{"sys":5130},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5132},{"url":514,"details":5133,"fileName":520,"contentType":521},{"size":516,"image":5134},{"width":518,"height":519},{"sys":5136,"fields":5139},{"id":5137,"createdAt":5138},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":5140,"slug":5141,"articleIntro":5140,"category":5142},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[5143],{"metadata":5144,"sys":5147,"fields":5154},{"tags":5145,"concepts":5146},[],[],{"space":5148,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5150,"publishedVersion":469,"revision":62,"contentType":5152,"locale":29},{"sys":5149},{"type":12,"linkType":13,"id":14},{"sys":5151},{"id":21,"type":12,"linkType":22},{"sys":5153},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5155,"metaTitle":479,"metaDescription":480,"mainTitle":5156,"subtitle":499,"heroImage":5171,"ctaButton":522,"ctaLink":523},[478],{"data":5157,"content":5158,"nodeType":74},{},[5159,5165],{"data":5160,"content":5161,"nodeType":491},{},[5162],{"data":5163,"marks":5164,"value":490,"nodeType":82},{},[],{"data":5166,"content":5167,"nodeType":87},{},[5168],{"data":5169,"marks":5170,"value":498,"nodeType":82},{},[],{"metadata":5172,"sys":5175,"fields":5180},{"tags":5173,"concepts":5174},[],[],{"space":5176,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5178,"publishedVersion":62,"revision":44,"locale":29},{"sys":5177},{"type":12,"linkType":13,"id":14},{"sys":5179},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5181},{"url":514,"details":5182,"fileName":520,"contentType":521},{"size":516,"image":5183},{"width":518,"height":519},{"sys":5185,"fields":5188},{"id":5186,"createdAt":5187},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":5189,"slug":5190,"articleIntro":5189,"category":5191},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[5192],{"metadata":5193,"sys":5196,"fields":5203},{"tags":5194,"concepts":5195},[],[],{"space":5197,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5199,"publishedVersion":469,"revision":62,"contentType":5201,"locale":29},{"sys":5198},{"type":12,"linkType":13,"id":14},{"sys":5200},{"id":21,"type":12,"linkType":22},{"sys":5202},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5204,"metaTitle":479,"metaDescription":480,"mainTitle":5205,"subtitle":499,"heroImage":5220,"ctaButton":522,"ctaLink":523},[478],{"data":5206,"content":5207,"nodeType":74},{},[5208,5214],{"data":5209,"content":5210,"nodeType":491},{},[5211],{"data":5212,"marks":5213,"value":490,"nodeType":82},{},[],{"data":5215,"content":5216,"nodeType":87},{},[5217],{"data":5218,"marks":5219,"value":498,"nodeType":82},{},[],{"metadata":5221,"sys":5224,"fields":5229},{"tags":5222,"concepts":5223},[],[],{"space":5225,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5227,"publishedVersion":62,"revision":44,"locale":29},{"sys":5226},{"type":12,"linkType":13,"id":14},{"sys":5228},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5230},{"url":514,"details":5231,"fileName":520,"contentType":521},{"size":516,"image":5232},{"width":518,"height":519},{"sys":5234,"fields":5237},{"id":5235,"createdAt":5236},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":5238,"slug":5239,"articleIntro":-1,"category":5240},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[5241],{"metadata":5242,"sys":5245,"fields":5252},{"tags":5243,"concepts":5244},[],[],{"space":5246,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5248,"publishedVersion":469,"revision":62,"contentType":5250,"locale":29},{"sys":5247},{"type":12,"linkType":13,"id":14},{"sys":5249},{"id":21,"type":12,"linkType":22},{"sys":5251},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5253,"metaTitle":479,"metaDescription":480,"mainTitle":5254,"subtitle":499,"heroImage":5269,"ctaButton":522,"ctaLink":523},[478],{"data":5255,"content":5256,"nodeType":74},{},[5257,5263],{"data":5258,"content":5259,"nodeType":491},{},[5260],{"data":5261,"marks":5262,"value":490,"nodeType":82},{},[],{"data":5264,"content":5265,"nodeType":87},{},[5266],{"data":5267,"marks":5268,"value":498,"nodeType":82},{},[],{"metadata":5270,"sys":5273,"fields":5278},{"tags":5271,"concepts":5272},[],[],{"space":5274,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5276,"publishedVersion":62,"revision":44,"locale":29},{"sys":5275},{"type":12,"linkType":13,"id":14},{"sys":5277},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5279},{"url":514,"details":5280,"fileName":520,"contentType":521},{"size":516,"image":5281},{"width":518,"height":519},{"sys":5283,"fields":5286},{"id":5284,"createdAt":5285},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":5287,"slug":5288,"articleIntro":5287,"category":5289},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[5290],{"metadata":5291,"sys":5294,"fields":5301},{"tags":5292,"concepts":5293},[],[],{"space":5295,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5297,"publishedVersion":469,"revision":62,"contentType":5299,"locale":29},{"sys":5296},{"type":12,"linkType":13,"id":14},{"sys":5298},{"id":21,"type":12,"linkType":22},{"sys":5300},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5302,"metaTitle":479,"metaDescription":480,"mainTitle":5303,"subtitle":499,"heroImage":5318,"ctaButton":522,"ctaLink":523},[478],{"data":5304,"content":5305,"nodeType":74},{},[5306,5312],{"data":5307,"content":5308,"nodeType":491},{},[5309],{"data":5310,"marks":5311,"value":490,"nodeType":82},{},[],{"data":5313,"content":5314,"nodeType":87},{},[5315],{"data":5316,"marks":5317,"value":498,"nodeType":82},{},[],{"metadata":5319,"sys":5322,"fields":5327},{"tags":5320,"concepts":5321},[],[],{"space":5323,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5325,"publishedVersion":62,"revision":44,"locale":29},{"sys":5324},{"type":12,"linkType":13,"id":14},{"sys":5326},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5328},{"url":514,"details":5329,"fileName":520,"contentType":521},{"size":516,"image":5330},{"width":518,"height":519},{"sys":5332,"fields":5335},{"id":5333,"createdAt":5334},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":5336,"slug":5337,"articleIntro":5336,"category":5338},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[5339],{"metadata":5340,"sys":5343,"fields":5350},{"tags":5341,"concepts":5342},[],[],{"space":5344,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5346,"publishedVersion":469,"revision":62,"contentType":5348,"locale":29},{"sys":5345},{"type":12,"linkType":13,"id":14},{"sys":5347},{"id":21,"type":12,"linkType":22},{"sys":5349},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5351,"metaTitle":479,"metaDescription":480,"mainTitle":5352,"subtitle":499,"heroImage":5367,"ctaButton":522,"ctaLink":523},[478],{"data":5353,"content":5354,"nodeType":74},{},[5355,5361],{"data":5356,"content":5357,"nodeType":491},{},[5358],{"data":5359,"marks":5360,"value":490,"nodeType":82},{},[],{"data":5362,"content":5363,"nodeType":87},{},[5364],{"data":5365,"marks":5366,"value":498,"nodeType":82},{},[],{"metadata":5368,"sys":5371,"fields":5376},{"tags":5369,"concepts":5370},[],[],{"space":5372,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5374,"publishedVersion":62,"revision":44,"locale":29},{"sys":5373},{"type":12,"linkType":13,"id":14},{"sys":5375},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5377},{"url":514,"details":5378,"fileName":520,"contentType":521},{"size":516,"image":5379},{"width":518,"height":519},{"sys":5381,"fields":5384},{"id":5382,"createdAt":5383},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":5385,"slug":5386,"articleIntro":5385,"category":5387},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[5388],{"metadata":5389,"sys":5392,"fields":5399},{"tags":5390,"concepts":5391},[],[],{"space":5393,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5395,"publishedVersion":469,"revision":62,"contentType":5397,"locale":29},{"sys":5394},{"type":12,"linkType":13,"id":14},{"sys":5396},{"id":21,"type":12,"linkType":22},{"sys":5398},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5400,"metaTitle":479,"metaDescription":480,"mainTitle":5401,"subtitle":499,"heroImage":5416,"ctaButton":522,"ctaLink":523},[478],{"data":5402,"content":5403,"nodeType":74},{},[5404,5410],{"data":5405,"content":5406,"nodeType":491},{},[5407],{"data":5408,"marks":5409,"value":490,"nodeType":82},{},[],{"data":5411,"content":5412,"nodeType":87},{},[5413],{"data":5414,"marks":5415,"value":498,"nodeType":82},{},[],{"metadata":5417,"sys":5420,"fields":5425},{"tags":5418,"concepts":5419},[],[],{"space":5421,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5423,"publishedVersion":62,"revision":44,"locale":29},{"sys":5422},{"type":12,"linkType":13,"id":14},{"sys":5424},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5426},{"url":514,"details":5427,"fileName":520,"contentType":521},{"size":516,"image":5428},{"width":518,"height":519},{"sys":5430,"fields":5433},{"id":5431,"createdAt":5432},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":5434,"slug":5435,"articleIntro":5434,"category":5436},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[5437],{"metadata":5438,"sys":5441,"fields":5448},{"tags":5439,"concepts":5440},[],[],{"space":5442,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5444,"publishedVersion":469,"revision":62,"contentType":5446,"locale":29},{"sys":5443},{"type":12,"linkType":13,"id":14},{"sys":5445},{"id":21,"type":12,"linkType":22},{"sys":5447},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5449,"metaTitle":479,"metaDescription":480,"mainTitle":5450,"subtitle":499,"heroImage":5465,"ctaButton":522,"ctaLink":523},[478],{"data":5451,"content":5452,"nodeType":74},{},[5453,5459],{"data":5454,"content":5455,"nodeType":491},{},[5456],{"data":5457,"marks":5458,"value":490,"nodeType":82},{},[],{"data":5460,"content":5461,"nodeType":87},{},[5462],{"data":5463,"marks":5464,"value":498,"nodeType":82},{},[],{"metadata":5466,"sys":5469,"fields":5474},{"tags":5467,"concepts":5468},[],[],{"space":5470,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5472,"publishedVersion":62,"revision":44,"locale":29},{"sys":5471},{"type":12,"linkType":13,"id":14},{"sys":5473},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5475},{"url":514,"details":5476,"fileName":520,"contentType":521},{"size":516,"image":5477},{"width":518,"height":519},{"sys":5479,"fields":5482},{"id":5480,"createdAt":5481},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":5483,"slug":5484,"articleIntro":-1,"category":5485},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[5486],{"metadata":5487,"sys":5490,"fields":5497},{"tags":5488,"concepts":5489},[],[],{"space":5491,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5493,"publishedVersion":469,"revision":62,"contentType":5495,"locale":29},{"sys":5492},{"type":12,"linkType":13,"id":14},{"sys":5494},{"id":21,"type":12,"linkType":22},{"sys":5496},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5498,"metaTitle":479,"metaDescription":480,"mainTitle":5499,"subtitle":499,"heroImage":5514,"ctaButton":522,"ctaLink":523},[478],{"data":5500,"content":5501,"nodeType":74},{},[5502,5508],{"data":5503,"content":5504,"nodeType":491},{},[5505],{"data":5506,"marks":5507,"value":490,"nodeType":82},{},[],{"data":5509,"content":5510,"nodeType":87},{},[5511],{"data":5512,"marks":5513,"value":498,"nodeType":82},{},[],{"metadata":5515,"sys":5518,"fields":5523},{"tags":5516,"concepts":5517},[],[],{"space":5519,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5521,"publishedVersion":62,"revision":44,"locale":29},{"sys":5520},{"type":12,"linkType":13,"id":14},{"sys":5522},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5524},{"url":514,"details":5525,"fileName":520,"contentType":521},{"size":516,"image":5526},{"width":518,"height":519},{"sys":5528,"fields":5531},{"id":5529,"createdAt":5530},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":5532,"slug":5533,"articleIntro":-1,"category":5534},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[5535],{"metadata":5536,"sys":5539,"fields":5546},{"tags":5537,"concepts":5538},[],[],{"space":5540,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5542,"publishedVersion":469,"revision":62,"contentType":5544,"locale":29},{"sys":5541},{"type":12,"linkType":13,"id":14},{"sys":5543},{"id":21,"type":12,"linkType":22},{"sys":5545},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5547,"metaTitle":479,"metaDescription":480,"mainTitle":5548,"subtitle":499,"heroImage":5563,"ctaButton":522,"ctaLink":523},[478],{"data":5549,"content":5550,"nodeType":74},{},[5551,5557],{"data":5552,"content":5553,"nodeType":491},{},[5554],{"data":5555,"marks":5556,"value":490,"nodeType":82},{},[],{"data":5558,"content":5559,"nodeType":87},{},[5560],{"data":5561,"marks":5562,"value":498,"nodeType":82},{},[],{"metadata":5564,"sys":5567,"fields":5572},{"tags":5565,"concepts":5566},[],[],{"space":5568,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5570,"publishedVersion":62,"revision":44,"locale":29},{"sys":5569},{"type":12,"linkType":13,"id":14},{"sys":5571},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5573},{"url":514,"details":5574,"fileName":520,"contentType":521},{"size":516,"image":5575},{"width":518,"height":519},{"sys":5577,"fields":5580},{"id":5578,"createdAt":5579},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":5581,"slug":5582,"articleIntro":5583,"category":5584},"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.",[5585],{"metadata":5586,"sys":5589,"fields":5596},{"tags":5587,"concepts":5588},[],[],{"space":5590,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5592,"publishedVersion":469,"revision":62,"contentType":5594,"locale":29},{"sys":5591},{"type":12,"linkType":13,"id":14},{"sys":5593},{"id":21,"type":12,"linkType":22},{"sys":5595},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5597,"metaTitle":479,"metaDescription":480,"mainTitle":5598,"subtitle":499,"heroImage":5613,"ctaButton":522,"ctaLink":523},[478],{"data":5599,"content":5600,"nodeType":74},{},[5601,5607],{"data":5602,"content":5603,"nodeType":491},{},[5604],{"data":5605,"marks":5606,"value":490,"nodeType":82},{},[],{"data":5608,"content":5609,"nodeType":87},{},[5610],{"data":5611,"marks":5612,"value":498,"nodeType":82},{},[],{"metadata":5614,"sys":5617,"fields":5622},{"tags":5615,"concepts":5616},[],[],{"space":5618,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5620,"publishedVersion":62,"revision":44,"locale":29},{"sys":5619},{"type":12,"linkType":13,"id":14},{"sys":5621},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5623},{"url":514,"details":5624,"fileName":520,"contentType":521},{"size":516,"image":5625},{"width":518,"height":519},{"sys":5627,"fields":5630},{"id":5628,"createdAt":5629},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":5631,"slug":5632,"articleIntro":5631,"category":5633},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[5634],{"metadata":5635,"sys":5638,"fields":5645},{"tags":5636,"concepts":5637},[],[],{"space":5639,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5641,"publishedVersion":469,"revision":62,"contentType":5643,"locale":29},{"sys":5640},{"type":12,"linkType":13,"id":14},{"sys":5642},{"id":21,"type":12,"linkType":22},{"sys":5644},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5646,"metaTitle":479,"metaDescription":480,"mainTitle":5647,"subtitle":499,"heroImage":5662,"ctaButton":522,"ctaLink":523},[478],{"data":5648,"content":5649,"nodeType":74},{},[5650,5656],{"data":5651,"content":5652,"nodeType":491},{},[5653],{"data":5654,"marks":5655,"value":490,"nodeType":82},{},[],{"data":5657,"content":5658,"nodeType":87},{},[5659],{"data":5660,"marks":5661,"value":498,"nodeType":82},{},[],{"metadata":5663,"sys":5666,"fields":5671},{"tags":5664,"concepts":5665},[],[],{"space":5667,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5669,"publishedVersion":62,"revision":44,"locale":29},{"sys":5668},{"type":12,"linkType":13,"id":14},{"sys":5670},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5672},{"url":514,"details":5673,"fileName":520,"contentType":521},{"size":516,"image":5674},{"width":518,"height":519},{"sys":5676,"fields":5679},{"id":5677,"createdAt":5678},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":5680,"slug":5681,"articleIntro":5680,"category":5682},"2313 - Constructions","compte-2313-constructions",[5683],{"metadata":5684,"sys":5687,"fields":5694},{"tags":5685,"concepts":5686},[],[],{"space":5688,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5690,"publishedVersion":469,"revision":62,"contentType":5692,"locale":29},{"sys":5689},{"type":12,"linkType":13,"id":14},{"sys":5691},{"id":21,"type":12,"linkType":22},{"sys":5693},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5695,"metaTitle":479,"metaDescription":480,"mainTitle":5696,"subtitle":499,"heroImage":5711,"ctaButton":522,"ctaLink":523},[478],{"data":5697,"content":5698,"nodeType":74},{},[5699,5705],{"data":5700,"content":5701,"nodeType":491},{},[5702],{"data":5703,"marks":5704,"value":490,"nodeType":82},{},[],{"data":5706,"content":5707,"nodeType":87},{},[5708],{"data":5709,"marks":5710,"value":498,"nodeType":82},{},[],{"metadata":5712,"sys":5715,"fields":5720},{"tags":5713,"concepts":5714},[],[],{"space":5716,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5718,"publishedVersion":62,"revision":44,"locale":29},{"sys":5717},{"type":12,"linkType":13,"id":14},{"sys":5719},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5721},{"url":514,"details":5722,"fileName":520,"contentType":521},{"size":516,"image":5723},{"width":518,"height":519},{"sys":5725,"fields":5728},{"id":5726,"createdAt":5727},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":5729,"slug":5730,"articleIntro":-1,"category":5731},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[5732],{"metadata":5733,"sys":5736,"fields":5743},{"tags":5734,"concepts":5735},[],[],{"space":5737,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5739,"publishedVersion":469,"revision":62,"contentType":5741,"locale":29},{"sys":5738},{"type":12,"linkType":13,"id":14},{"sys":5740},{"id":21,"type":12,"linkType":22},{"sys":5742},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5744,"metaTitle":479,"metaDescription":480,"mainTitle":5745,"subtitle":499,"heroImage":5760,"ctaButton":522,"ctaLink":523},[478],{"data":5746,"content":5747,"nodeType":74},{},[5748,5754],{"data":5749,"content":5750,"nodeType":491},{},[5751],{"data":5752,"marks":5753,"value":490,"nodeType":82},{},[],{"data":5755,"content":5756,"nodeType":87},{},[5757],{"data":5758,"marks":5759,"value":498,"nodeType":82},{},[],{"metadata":5761,"sys":5764,"fields":5769},{"tags":5762,"concepts":5763},[],[],{"space":5765,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5767,"publishedVersion":62,"revision":44,"locale":29},{"sys":5766},{"type":12,"linkType":13,"id":14},{"sys":5768},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5770},{"url":514,"details":5771,"fileName":520,"contentType":521},{"size":516,"image":5772},{"width":518,"height":519},{"sys":5774,"fields":5777},{"id":5775,"createdAt":5776},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":5778,"slug":5779,"articleIntro":5778,"category":5780},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[5781],{"metadata":5782,"sys":5785,"fields":5792},{"tags":5783,"concepts":5784},[],[],{"space":5786,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5788,"publishedVersion":469,"revision":62,"contentType":5790,"locale":29},{"sys":5787},{"type":12,"linkType":13,"id":14},{"sys":5789},{"id":21,"type":12,"linkType":22},{"sys":5791},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5793,"metaTitle":479,"metaDescription":480,"mainTitle":5794,"subtitle":499,"heroImage":5809,"ctaButton":522,"ctaLink":523},[478],{"data":5795,"content":5796,"nodeType":74},{},[5797,5803],{"data":5798,"content":5799,"nodeType":491},{},[5800],{"data":5801,"marks":5802,"value":490,"nodeType":82},{},[],{"data":5804,"content":5805,"nodeType":87},{},[5806],{"data":5807,"marks":5808,"value":498,"nodeType":82},{},[],{"metadata":5810,"sys":5813,"fields":5818},{"tags":5811,"concepts":5812},[],[],{"space":5814,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5816,"publishedVersion":62,"revision":44,"locale":29},{"sys":5815},{"type":12,"linkType":13,"id":14},{"sys":5817},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5819},{"url":514,"details":5820,"fileName":520,"contentType":521},{"size":516,"image":5821},{"width":518,"height":519},{"sys":5823,"fields":5826},{"id":5824,"createdAt":5825},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":5827,"slug":5828,"articleIntro":5827,"category":5829},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[5830],{"metadata":5831,"sys":5834,"fields":5841},{"tags":5832,"concepts":5833},[],[],{"space":5835,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5837,"publishedVersion":469,"revision":62,"contentType":5839,"locale":29},{"sys":5836},{"type":12,"linkType":13,"id":14},{"sys":5838},{"id":21,"type":12,"linkType":22},{"sys":5840},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5842,"metaTitle":479,"metaDescription":480,"mainTitle":5843,"subtitle":499,"heroImage":5858,"ctaButton":522,"ctaLink":523},[478],{"data":5844,"content":5845,"nodeType":74},{},[5846,5852],{"data":5847,"content":5848,"nodeType":491},{},[5849],{"data":5850,"marks":5851,"value":490,"nodeType":82},{},[],{"data":5853,"content":5854,"nodeType":87},{},[5855],{"data":5856,"marks":5857,"value":498,"nodeType":82},{},[],{"metadata":5859,"sys":5862,"fields":5867},{"tags":5860,"concepts":5861},[],[],{"space":5863,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5865,"publishedVersion":62,"revision":44,"locale":29},{"sys":5864},{"type":12,"linkType":13,"id":14},{"sys":5866},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5868},{"url":514,"details":5869,"fileName":520,"contentType":521},{"size":516,"image":5870},{"width":518,"height":519},{"sys":5872,"fields":5875},{"id":5873,"createdAt":5874},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":5876,"slug":5877,"articleIntro":5876,"category":5878},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[5879],{"metadata":5880,"sys":5883,"fields":5890},{"tags":5881,"concepts":5882},[],[],{"space":5884,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5886,"publishedVersion":469,"revision":62,"contentType":5888,"locale":29},{"sys":5885},{"type":12,"linkType":13,"id":14},{"sys":5887},{"id":21,"type":12,"linkType":22},{"sys":5889},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5891,"metaTitle":479,"metaDescription":480,"mainTitle":5892,"subtitle":499,"heroImage":5907,"ctaButton":522,"ctaLink":523},[478],{"data":5893,"content":5894,"nodeType":74},{},[5895,5901],{"data":5896,"content":5897,"nodeType":491},{},[5898],{"data":5899,"marks":5900,"value":490,"nodeType":82},{},[],{"data":5902,"content":5903,"nodeType":87},{},[5904],{"data":5905,"marks":5906,"value":498,"nodeType":82},{},[],{"metadata":5908,"sys":5911,"fields":5916},{"tags":5909,"concepts":5910},[],[],{"space":5912,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5914,"publishedVersion":62,"revision":44,"locale":29},{"sys":5913},{"type":12,"linkType":13,"id":14},{"sys":5915},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5917},{"url":514,"details":5918,"fileName":520,"contentType":521},{"size":516,"image":5919},{"width":518,"height":519},{"sys":5921,"fields":5924},{"id":5922,"createdAt":5923},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":5925,"slug":5926,"articleIntro":5925,"category":5927},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[5928],{"metadata":5929,"sys":5932,"fields":5939},{"tags":5930,"concepts":5931},[],[],{"space":5933,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5935,"publishedVersion":469,"revision":62,"contentType":5937,"locale":29},{"sys":5934},{"type":12,"linkType":13,"id":14},{"sys":5936},{"id":21,"type":12,"linkType":22},{"sys":5938},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5940,"metaTitle":479,"metaDescription":480,"mainTitle":5941,"subtitle":499,"heroImage":5956,"ctaButton":522,"ctaLink":523},[478],{"data":5942,"content":5943,"nodeType":74},{},[5944,5950],{"data":5945,"content":5946,"nodeType":491},{},[5947],{"data":5948,"marks":5949,"value":490,"nodeType":82},{},[],{"data":5951,"content":5952,"nodeType":87},{},[5953],{"data":5954,"marks":5955,"value":498,"nodeType":82},{},[],{"metadata":5957,"sys":5960,"fields":5965},{"tags":5958,"concepts":5959},[],[],{"space":5961,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":5963,"publishedVersion":62,"revision":44,"locale":29},{"sys":5962},{"type":12,"linkType":13,"id":14},{"sys":5964},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":5966},{"url":514,"details":5967,"fileName":520,"contentType":521},{"size":516,"image":5968},{"width":518,"height":519},{"sys":5970,"fields":5973},{"id":5971,"createdAt":5972},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":5974,"slug":5975,"articleIntro":5974,"category":5976},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[5977],{"metadata":5978,"sys":5981,"fields":5988},{"tags":5979,"concepts":5980},[],[],{"space":5982,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":5984,"publishedVersion":469,"revision":62,"contentType":5986,"locale":29},{"sys":5983},{"type":12,"linkType":13,"id":14},{"sys":5985},{"id":21,"type":12,"linkType":22},{"sys":5987},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":5989,"metaTitle":479,"metaDescription":480,"mainTitle":5990,"subtitle":499,"heroImage":6005,"ctaButton":522,"ctaLink":523},[478],{"data":5991,"content":5992,"nodeType":74},{},[5993,5999],{"data":5994,"content":5995,"nodeType":491},{},[5996],{"data":5997,"marks":5998,"value":490,"nodeType":82},{},[],{"data":6000,"content":6001,"nodeType":87},{},[6002],{"data":6003,"marks":6004,"value":498,"nodeType":82},{},[],{"metadata":6006,"sys":6009,"fields":6014},{"tags":6007,"concepts":6008},[],[],{"space":6010,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6012,"publishedVersion":62,"revision":44,"locale":29},{"sys":6011},{"type":12,"linkType":13,"id":14},{"sys":6013},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6015},{"url":514,"details":6016,"fileName":520,"contentType":521},{"size":516,"image":6017},{"width":518,"height":519},{"sys":6019,"fields":6022},{"id":6020,"createdAt":6021},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":6023,"slug":6024,"articleIntro":6023,"category":6025},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[6026],{"metadata":6027,"sys":6030,"fields":6037},{"tags":6028,"concepts":6029},[],[],{"space":6031,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6033,"publishedVersion":469,"revision":62,"contentType":6035,"locale":29},{"sys":6032},{"type":12,"linkType":13,"id":14},{"sys":6034},{"id":21,"type":12,"linkType":22},{"sys":6036},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6038,"metaTitle":479,"metaDescription":480,"mainTitle":6039,"subtitle":499,"heroImage":6054,"ctaButton":522,"ctaLink":523},[478],{"data":6040,"content":6041,"nodeType":74},{},[6042,6048],{"data":6043,"content":6044,"nodeType":491},{},[6045],{"data":6046,"marks":6047,"value":490,"nodeType":82},{},[],{"data":6049,"content":6050,"nodeType":87},{},[6051],{"data":6052,"marks":6053,"value":498,"nodeType":82},{},[],{"metadata":6055,"sys":6058,"fields":6063},{"tags":6056,"concepts":6057},[],[],{"space":6059,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6061,"publishedVersion":62,"revision":44,"locale":29},{"sys":6060},{"type":12,"linkType":13,"id":14},{"sys":6062},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6064},{"url":514,"details":6065,"fileName":520,"contentType":521},{"size":516,"image":6066},{"width":518,"height":519},{"sys":6068,"fields":6071},{"id":6069,"createdAt":6070},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":6072,"slug":6073,"articleIntro":-1,"category":6074},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[6075],{"metadata":6076,"sys":6079,"fields":6086},{"tags":6077,"concepts":6078},[],[],{"space":6080,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6082,"publishedVersion":469,"revision":62,"contentType":6084,"locale":29},{"sys":6081},{"type":12,"linkType":13,"id":14},{"sys":6083},{"id":21,"type":12,"linkType":22},{"sys":6085},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6087,"metaTitle":479,"metaDescription":480,"mainTitle":6088,"subtitle":499,"heroImage":6103,"ctaButton":522,"ctaLink":523},[478],{"data":6089,"content":6090,"nodeType":74},{},[6091,6097],{"data":6092,"content":6093,"nodeType":491},{},[6094],{"data":6095,"marks":6096,"value":490,"nodeType":82},{},[],{"data":6098,"content":6099,"nodeType":87},{},[6100],{"data":6101,"marks":6102,"value":498,"nodeType":82},{},[],{"metadata":6104,"sys":6107,"fields":6112},{"tags":6105,"concepts":6106},[],[],{"space":6108,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6110,"publishedVersion":62,"revision":44,"locale":29},{"sys":6109},{"type":12,"linkType":13,"id":14},{"sys":6111},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6113},{"url":514,"details":6114,"fileName":520,"contentType":521},{"size":516,"image":6115},{"width":518,"height":519},{"sys":6117,"fields":6120},{"id":6118,"createdAt":6119},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":6121,"slug":6122,"articleIntro":6121,"category":6123},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[6124],{"metadata":6125,"sys":6128,"fields":6135},{"tags":6126,"concepts":6127},[],[],{"space":6129,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6131,"publishedVersion":469,"revision":62,"contentType":6133,"locale":29},{"sys":6130},{"type":12,"linkType":13,"id":14},{"sys":6132},{"id":21,"type":12,"linkType":22},{"sys":6134},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6136,"metaTitle":479,"metaDescription":480,"mainTitle":6137,"subtitle":499,"heroImage":6152,"ctaButton":522,"ctaLink":523},[478],{"data":6138,"content":6139,"nodeType":74},{},[6140,6146],{"data":6141,"content":6142,"nodeType":491},{},[6143],{"data":6144,"marks":6145,"value":490,"nodeType":82},{},[],{"data":6147,"content":6148,"nodeType":87},{},[6149],{"data":6150,"marks":6151,"value":498,"nodeType":82},{},[],{"metadata":6153,"sys":6156,"fields":6161},{"tags":6154,"concepts":6155},[],[],{"space":6157,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6159,"publishedVersion":62,"revision":44,"locale":29},{"sys":6158},{"type":12,"linkType":13,"id":14},{"sys":6160},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6162},{"url":514,"details":6163,"fileName":520,"contentType":521},{"size":516,"image":6164},{"width":518,"height":519},{"sys":6166,"fields":6169},{"id":6167,"createdAt":6168},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":6170,"slug":6171,"articleIntro":-1,"category":6172},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[6173],{"metadata":6174,"sys":6177,"fields":6184},{"tags":6175,"concepts":6176},[],[],{"space":6178,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6180,"publishedVersion":469,"revision":62,"contentType":6182,"locale":29},{"sys":6179},{"type":12,"linkType":13,"id":14},{"sys":6181},{"id":21,"type":12,"linkType":22},{"sys":6183},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6185,"metaTitle":479,"metaDescription":480,"mainTitle":6186,"subtitle":499,"heroImage":6201,"ctaButton":522,"ctaLink":523},[478],{"data":6187,"content":6188,"nodeType":74},{},[6189,6195],{"data":6190,"content":6191,"nodeType":491},{},[6192],{"data":6193,"marks":6194,"value":490,"nodeType":82},{},[],{"data":6196,"content":6197,"nodeType":87},{},[6198],{"data":6199,"marks":6200,"value":498,"nodeType":82},{},[],{"metadata":6202,"sys":6205,"fields":6210},{"tags":6203,"concepts":6204},[],[],{"space":6206,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6208,"publishedVersion":62,"revision":44,"locale":29},{"sys":6207},{"type":12,"linkType":13,"id":14},{"sys":6209},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6211},{"url":514,"details":6212,"fileName":520,"contentType":521},{"size":516,"image":6213},{"width":518,"height":519},{"sys":6215,"fields":6218},{"id":6216,"createdAt":6217},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":6219,"slug":6220,"articleIntro":6221,"category":6222},"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.",[6223],{"metadata":6224,"sys":6227,"fields":6234},{"tags":6225,"concepts":6226},[],[],{"space":6228,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6230,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6235,"metaTitle":479,"metaDescription":480,"mainTitle":6236,"subtitle":499,"heroImage":6251,"ctaButton":522,"ctaLink":523},[478],{"data":6237,"content":6238,"nodeType":74},{},[6239,6245],{"data":6240,"content":6241,"nodeType":491},{},[6242],{"data":6243,"marks":6244,"value":490,"nodeType":82},{},[],{"data":6246,"content":6247,"nodeType":87},{},[6248],{"data":6249,"marks":6250,"value":498,"nodeType":82},{},[],{"metadata":6252,"sys":6255,"fields":6260},{"tags":6253,"concepts":6254},[],[],{"space":6256,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6261},{"url":514,"details":6262,"fileName":520,"contentType":521},{"size":516,"image":6263},{"width":518,"height":519},{"sys":6265,"fields":6268},{"id":6266,"createdAt":6267},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":6269,"slug":6270,"articleIntro":6269,"category":6271},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[6272],{"metadata":6273,"sys":6276,"fields":6283},{"tags":6274,"concepts":6275},[],[],{"space":6277,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6279,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6284,"metaTitle":479,"metaDescription":480,"mainTitle":6285,"subtitle":499,"heroImage":6300,"ctaButton":522,"ctaLink":523},[478],{"data":6286,"content":6287,"nodeType":74},{},[6288,6294],{"data":6289,"content":6290,"nodeType":491},{},[6291],{"data":6292,"marks":6293,"value":490,"nodeType":82},{},[],{"data":6295,"content":6296,"nodeType":87},{},[6297],{"data":6298,"marks":6299,"value":498,"nodeType":82},{},[],{"metadata":6301,"sys":6304,"fields":6309},{"tags":6302,"concepts":6303},[],[],{"space":6305,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6310},{"url":514,"details":6311,"fileName":520,"contentType":521},{"size":516,"image":6312},{"width":518,"height":519},{"sys":6314,"fields":6317},{"id":6315,"createdAt":6316},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":6318,"slug":6319,"articleIntro":6318,"category":6320},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[6321],{"metadata":6322,"sys":6325,"fields":6332},{"tags":6323,"concepts":6324},[],[],{"space":6326,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6328,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6333,"metaTitle":479,"metaDescription":480,"mainTitle":6334,"subtitle":499,"heroImage":6349,"ctaButton":522,"ctaLink":523},[478],{"data":6335,"content":6336,"nodeType":74},{},[6337,6343],{"data":6338,"content":6339,"nodeType":491},{},[6340],{"data":6341,"marks":6342,"value":490,"nodeType":82},{},[],{"data":6344,"content":6345,"nodeType":87},{},[6346],{"data":6347,"marks":6348,"value":498,"nodeType":82},{},[],{"metadata":6350,"sys":6353,"fields":6358},{"tags":6351,"concepts":6352},[],[],{"space":6354,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6359},{"url":514,"details":6360,"fileName":520,"contentType":521},{"size":516,"image":6361},{"width":518,"height":519},{"sys":6363,"fields":6366},{"id":6364,"createdAt":6365},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":6367,"slug":6368,"articleIntro":-1,"category":6369},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[6370],{"metadata":6371,"sys":6374,"fields":6381},{"tags":6372,"concepts":6373},[],[],{"space":6375,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6377,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6382,"metaTitle":479,"metaDescription":480,"mainTitle":6383,"subtitle":499,"heroImage":6398,"ctaButton":522,"ctaLink":523},[478],{"data":6384,"content":6385,"nodeType":74},{},[6386,6392],{"data":6387,"content":6388,"nodeType":491},{},[6389],{"data":6390,"marks":6391,"value":490,"nodeType":82},{},[],{"data":6393,"content":6394,"nodeType":87},{},[6395],{"data":6396,"marks":6397,"value":498,"nodeType":82},{},[],{"metadata":6399,"sys":6402,"fields":6407},{"tags":6400,"concepts":6401},[],[],{"space":6403,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6408},{"url":514,"details":6409,"fileName":520,"contentType":521},{"size":516,"image":6410},{"width":518,"height":519},{"sys":6412,"fields":6415},{"id":6413,"createdAt":6414},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":6416,"slug":6417,"articleIntro":6416,"category":6418},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[6419],{"metadata":6420,"sys":6423,"fields":6430},{"tags":6421,"concepts":6422},[],[],{"space":6424,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6426,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6431,"metaTitle":479,"metaDescription":480,"mainTitle":6432,"subtitle":499,"heroImage":6447,"ctaButton":522,"ctaLink":523},[478],{"data":6433,"content":6434,"nodeType":74},{},[6435,6441],{"data":6436,"content":6437,"nodeType":491},{},[6438],{"data":6439,"marks":6440,"value":490,"nodeType":82},{},[],{"data":6442,"content":6443,"nodeType":87},{},[6444],{"data":6445,"marks":6446,"value":498,"nodeType":82},{},[],{"metadata":6448,"sys":6451,"fields":6456},{"tags":6449,"concepts":6450},[],[],{"space":6452,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6457},{"url":514,"details":6458,"fileName":520,"contentType":521},{"size":516,"image":6459},{"width":518,"height":519},{"sys":6461,"fields":6464},{"id":6462,"createdAt":6463},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":6465,"slug":6466,"articleIntro":6467,"category":6468},"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.",[6469],{"metadata":6470,"sys":6473,"fields":6480},{"tags":6471,"concepts":6472},[],[],{"space":6474,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6476,"publishedVersion":469,"revision":62,"contentType":6478,"locale":29},{"sys":6475},{"type":12,"linkType":13,"id":14},{"sys":6477},{"id":21,"type":12,"linkType":22},{"sys":6479},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6481,"metaTitle":479,"metaDescription":480,"mainTitle":6482,"subtitle":499,"heroImage":6497,"ctaButton":522,"ctaLink":523},[478],{"data":6483,"content":6484,"nodeType":74},{},[6485,6491],{"data":6486,"content":6487,"nodeType":491},{},[6488],{"data":6489,"marks":6490,"value":490,"nodeType":82},{},[],{"data":6492,"content":6493,"nodeType":87},{},[6494],{"data":6495,"marks":6496,"value":498,"nodeType":82},{},[],{"metadata":6498,"sys":6501,"fields":6506},{"tags":6499,"concepts":6500},[],[],{"space":6502,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6504,"publishedVersion":62,"revision":44,"locale":29},{"sys":6503},{"type":12,"linkType":13,"id":14},{"sys":6505},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6507},{"url":514,"details":6508,"fileName":520,"contentType":521},{"size":516,"image":6509},{"width":518,"height":519},{"sys":6511,"fields":6514},{"id":6512,"createdAt":6513},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":6515,"slug":6516,"articleIntro":6515,"category":6517},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[6518],{"metadata":6519,"sys":6522,"fields":6529},{"tags":6520,"concepts":6521},[],[],{"space":6523,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6525,"publishedVersion":469,"revision":62,"contentType":6527,"locale":29},{"sys":6524},{"type":12,"linkType":13,"id":14},{"sys":6526},{"id":21,"type":12,"linkType":22},{"sys":6528},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6530,"metaTitle":479,"metaDescription":480,"mainTitle":6531,"subtitle":499,"heroImage":6546,"ctaButton":522,"ctaLink":523},[478],{"data":6532,"content":6533,"nodeType":74},{},[6534,6540],{"data":6535,"content":6536,"nodeType":491},{},[6537],{"data":6538,"marks":6539,"value":490,"nodeType":82},{},[],{"data":6541,"content":6542,"nodeType":87},{},[6543],{"data":6544,"marks":6545,"value":498,"nodeType":82},{},[],{"metadata":6547,"sys":6550,"fields":6555},{"tags":6548,"concepts":6549},[],[],{"space":6551,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6553,"publishedVersion":62,"revision":44,"locale":29},{"sys":6552},{"type":12,"linkType":13,"id":14},{"sys":6554},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6556},{"url":514,"details":6557,"fileName":520,"contentType":521},{"size":516,"image":6558},{"width":518,"height":519},{"sys":6560,"fields":6563},{"id":6561,"createdAt":6562},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":6564,"slug":6565,"articleIntro":-1,"category":6566},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[6567],{"metadata":6568,"sys":6571,"fields":6578},{"tags":6569,"concepts":6570},[],[],{"space":6572,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6574,"publishedVersion":469,"revision":62,"contentType":6576,"locale":29},{"sys":6573},{"type":12,"linkType":13,"id":14},{"sys":6575},{"id":21,"type":12,"linkType":22},{"sys":6577},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6579,"metaTitle":479,"metaDescription":480,"mainTitle":6580,"subtitle":499,"heroImage":6595,"ctaButton":522,"ctaLink":523},[478],{"data":6581,"content":6582,"nodeType":74},{},[6583,6589],{"data":6584,"content":6585,"nodeType":491},{},[6586],{"data":6587,"marks":6588,"value":490,"nodeType":82},{},[],{"data":6590,"content":6591,"nodeType":87},{},[6592],{"data":6593,"marks":6594,"value":498,"nodeType":82},{},[],{"metadata":6596,"sys":6599,"fields":6604},{"tags":6597,"concepts":6598},[],[],{"space":6600,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":6602,"publishedVersion":62,"revision":44,"locale":29},{"sys":6601},{"type":12,"linkType":13,"id":14},{"sys":6603},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":6605},{"url":514,"details":6606,"fileName":520,"contentType":521},{"size":516,"image":6607},{"width":518,"height":519},{"sys":6609,"fields":6612},{"id":6610,"createdAt":6611},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":6613,"slug":6614,"articleIntro":-1,"category":6615},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[6616],{"metadata":6617,"sys":6620,"fields":6627},{"tags":6618,"concepts":6619},[],[],{"space":6621,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6623,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6628,"metaTitle":479,"metaDescription":480,"mainTitle":6629,"subtitle":499,"heroImage":6644,"ctaButton":522,"ctaLink":523},[478],{"data":6630,"content":6631,"nodeType":74},{},[6632,6638],{"data":6633,"content":6634,"nodeType":491},{},[6635],{"data":6636,"marks":6637,"value":490,"nodeType":82},{},[],{"data":6639,"content":6640,"nodeType":87},{},[6641],{"data":6642,"marks":6643,"value":498,"nodeType":82},{},[],{"metadata":6645,"sys":6648,"fields":6653},{"tags":6646,"concepts":6647},[],[],{"space":6649,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6654},{"url":514,"details":6655,"fileName":520,"contentType":521},{"size":516,"image":6656},{"width":518,"height":519},{"sys":6658,"fields":6661},{"id":6659,"createdAt":6660},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":6662,"slug":6663,"articleIntro":6662,"category":6664},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[6665],{"metadata":6666,"sys":6669,"fields":6676},{"tags":6667,"concepts":6668},[],[],{"space":6670,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6672,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6677,"metaTitle":479,"metaDescription":480,"mainTitle":6678,"subtitle":499,"heroImage":6693,"ctaButton":522,"ctaLink":523},[478],{"data":6679,"content":6680,"nodeType":74},{},[6681,6687],{"data":6682,"content":6683,"nodeType":491},{},[6684],{"data":6685,"marks":6686,"value":490,"nodeType":82},{},[],{"data":6688,"content":6689,"nodeType":87},{},[6690],{"data":6691,"marks":6692,"value":498,"nodeType":82},{},[],{"metadata":6694,"sys":6697,"fields":6702},{"tags":6695,"concepts":6696},[],[],{"space":6698,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6703},{"url":514,"details":6704,"fileName":520,"contentType":521},{"size":516,"image":6705},{"width":518,"height":519},{"sys":6707,"fields":6710},{"id":6708,"createdAt":6709},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":6711,"slug":6712,"articleIntro":6711,"category":6713},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[6714],{"metadata":6715,"sys":6718,"fields":6725},{"tags":6716,"concepts":6717},[],[],{"space":6719,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6721,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6726,"metaTitle":479,"metaDescription":480,"mainTitle":6727,"subtitle":499,"heroImage":6742,"ctaButton":522,"ctaLink":523},[478],{"data":6728,"content":6729,"nodeType":74},{},[6730,6736],{"data":6731,"content":6732,"nodeType":491},{},[6733],{"data":6734,"marks":6735,"value":490,"nodeType":82},{},[],{"data":6737,"content":6738,"nodeType":87},{},[6739],{"data":6740,"marks":6741,"value":498,"nodeType":82},{},[],{"metadata":6743,"sys":6746,"fields":6751},{"tags":6744,"concepts":6745},[],[],{"space":6747,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6752},{"url":514,"details":6753,"fileName":520,"contentType":521},{"size":516,"image":6754},{"width":518,"height":519},{"sys":6756,"fields":6759},{"id":6757,"createdAt":6758},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":6760,"slug":6761,"articleIntro":6760,"category":6762},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[6763],{"metadata":6764,"sys":6767,"fields":6774},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6770,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6775,"metaTitle":479,"metaDescription":480,"mainTitle":6776,"subtitle":499,"heroImage":6791,"ctaButton":522,"ctaLink":523},[478],{"data":6777,"content":6778,"nodeType":74},{},[6779,6785],{"data":6780,"content":6781,"nodeType":491},{},[6782],{"data":6783,"marks":6784,"value":490,"nodeType":82},{},[],{"data":6786,"content":6787,"nodeType":87},{},[6788],{"data":6789,"marks":6790,"value":498,"nodeType":82},{},[],{"metadata":6792,"sys":6795,"fields":6800},{"tags":6793,"concepts":6794},[],[],{"space":6796,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6801},{"url":514,"details":6802,"fileName":520,"contentType":521},{"size":516,"image":6803},{"width":518,"height":519},{"sys":6805,"fields":6808},{"id":6806,"createdAt":6807},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":6809,"slug":6810,"articleIntro":6809,"category":6811},"618 - Divers","compte-618-divers",[6812],{"metadata":6813,"sys":6816,"fields":6823},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6819,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6824,"metaTitle":479,"metaDescription":480,"mainTitle":6825,"subtitle":499,"heroImage":6840,"ctaButton":522,"ctaLink":523},[478],{"data":6826,"content":6827,"nodeType":74},{},[6828,6834],{"data":6829,"content":6830,"nodeType":491},{},[6831],{"data":6832,"marks":6833,"value":490,"nodeType":82},{},[],{"data":6835,"content":6836,"nodeType":87},{},[6837],{"data":6838,"marks":6839,"value":498,"nodeType":82},{},[],{"metadata":6841,"sys":6844,"fields":6849},{"tags":6842,"concepts":6843},[],[],{"space":6845,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6850},{"url":514,"details":6851,"fileName":520,"contentType":521},{"size":516,"image":6852},{"width":518,"height":519},{"sys":6854,"fields":6857},{"id":6855,"createdAt":6856},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":6858,"slug":6859,"articleIntro":6858,"category":6860},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[6861],{"metadata":6862,"sys":6865,"fields":6872},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6868,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6873,"metaTitle":479,"metaDescription":480,"mainTitle":6874,"subtitle":499,"heroImage":6889,"ctaButton":522,"ctaLink":523},[478],{"data":6875,"content":6876,"nodeType":74},{},[6877,6883],{"data":6878,"content":6879,"nodeType":491},{},[6880],{"data":6881,"marks":6882,"value":490,"nodeType":82},{},[],{"data":6884,"content":6885,"nodeType":87},{},[6886],{"data":6887,"marks":6888,"value":498,"nodeType":82},{},[],{"metadata":6890,"sys":6893,"fields":6898},{"tags":6891,"concepts":6892},[],[],{"space":6894,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6899},{"url":514,"details":6900,"fileName":520,"contentType":521},{"size":516,"image":6901},{"width":518,"height":519},{"sys":6903,"fields":6906},{"id":6904,"createdAt":6905},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":6907,"slug":6908,"articleIntro":6907,"category":6909},"Compte 503 - Actions","compte-503-actions",[6910],{"metadata":6911,"sys":6914,"fields":6921},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6917,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6922,"metaTitle":479,"metaDescription":480,"mainTitle":6923,"subtitle":499,"heroImage":6938,"ctaButton":522,"ctaLink":523},[478],{"data":6924,"content":6925,"nodeType":74},{},[6926,6932],{"data":6927,"content":6928,"nodeType":491},{},[6929],{"data":6930,"marks":6931,"value":490,"nodeType":82},{},[],{"data":6933,"content":6934,"nodeType":87},{},[6935],{"data":6936,"marks":6937,"value":498,"nodeType":82},{},[],{"metadata":6939,"sys":6942,"fields":6947},{"tags":6940,"concepts":6941},[],[],{"space":6943,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6948},{"url":514,"details":6949,"fileName":520,"contentType":521},{"size":516,"image":6950},{"width":518,"height":519},{"sys":6952,"fields":6955},{"id":6953,"createdAt":6954},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":6956,"slug":6957,"articleIntro":6956,"category":6958},"506 - Obligations","compte-506-obligations",[6959],{"metadata":6960,"sys":6963,"fields":6970},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":6966,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":6971,"metaTitle":479,"metaDescription":480,"mainTitle":6972,"subtitle":499,"heroImage":6987,"ctaButton":522,"ctaLink":523},[478],{"data":6973,"content":6974,"nodeType":74},{},[6975,6981],{"data":6976,"content":6977,"nodeType":491},{},[6978],{"data":6979,"marks":6980,"value":490,"nodeType":82},{},[],{"data":6982,"content":6983,"nodeType":87},{},[6984],{"data":6985,"marks":6986,"value":498,"nodeType":82},{},[],{"metadata":6988,"sys":6991,"fields":6996},{"tags":6989,"concepts":6990},[],[],{"space":6992,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":6997},{"url":514,"details":6998,"fileName":520,"contentType":521},{"size":516,"image":6999},{"width":518,"height":519},{"sys":7001,"fields":7004},{"id":7002,"createdAt":7003},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":7005,"slug":7006,"articleIntro":7005,"category":7007},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[7008],{"metadata":7009,"sys":7012,"fields":7019},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7015,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7020,"metaTitle":479,"metaDescription":480,"mainTitle":7021,"subtitle":499,"heroImage":7036,"ctaButton":522,"ctaLink":523},[478],{"data":7022,"content":7023,"nodeType":74},{},[7024,7030],{"data":7025,"content":7026,"nodeType":491},{},[7027],{"data":7028,"marks":7029,"value":490,"nodeType":82},{},[],{"data":7031,"content":7032,"nodeType":87},{},[7033],{"data":7034,"marks":7035,"value":498,"nodeType":82},{},[],{"metadata":7037,"sys":7040,"fields":7045},{"tags":7038,"concepts":7039},[],[],{"space":7041,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7046},{"url":514,"details":7047,"fileName":520,"contentType":521},{"size":516,"image":7048},{"width":518,"height":519},{"sys":7050,"fields":7053},{"id":7051,"createdAt":7052},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":7054,"slug":7055,"articleIntro":7054,"category":7056},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[7057],{"metadata":7058,"sys":7061,"fields":7068},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7064,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7069,"metaTitle":479,"metaDescription":480,"mainTitle":7070,"subtitle":499,"heroImage":7085,"ctaButton":522,"ctaLink":523},[478],{"data":7071,"content":7072,"nodeType":74},{},[7073,7079],{"data":7074,"content":7075,"nodeType":491},{},[7076],{"data":7077,"marks":7078,"value":490,"nodeType":82},{},[],{"data":7080,"content":7081,"nodeType":87},{},[7082],{"data":7083,"marks":7084,"value":498,"nodeType":82},{},[],{"metadata":7086,"sys":7089,"fields":7094},{"tags":7087,"concepts":7088},[],[],{"space":7090,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7095},{"url":514,"details":7096,"fileName":520,"contentType":521},{"size":516,"image":7097},{"width":518,"height":519},{"sys":7099,"fields":7102},{"id":7100,"createdAt":7101},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":7103,"slug":7104,"articleIntro":-1,"category":7105},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[7106],{"metadata":7107,"sys":7110,"fields":7117},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7113,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7118,"metaTitle":479,"metaDescription":480,"mainTitle":7119,"subtitle":499,"heroImage":7134,"ctaButton":522,"ctaLink":523},[478],{"data":7120,"content":7121,"nodeType":74},{},[7122,7128],{"data":7123,"content":7124,"nodeType":491},{},[7125],{"data":7126,"marks":7127,"value":490,"nodeType":82},{},[],{"data":7129,"content":7130,"nodeType":87},{},[7131],{"data":7132,"marks":7133,"value":498,"nodeType":82},{},[],{"metadata":7135,"sys":7138,"fields":7143},{"tags":7136,"concepts":7137},[],[],{"space":7139,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7144},{"url":514,"details":7145,"fileName":520,"contentType":521},{"size":516,"image":7146},{"width":518,"height":519},{"sys":7148,"fields":7151},{"id":7149,"createdAt":7150},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":7152,"slug":7153,"articleIntro":7152,"category":7154},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[7155],{"metadata":7156,"sys":7159,"fields":7166},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7162,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7167,"metaTitle":479,"metaDescription":480,"mainTitle":7168,"subtitle":499,"heroImage":7183,"ctaButton":522,"ctaLink":523},[478],{"data":7169,"content":7170,"nodeType":74},{},[7171,7177],{"data":7172,"content":7173,"nodeType":491},{},[7174],{"data":7175,"marks":7176,"value":490,"nodeType":82},{},[],{"data":7178,"content":7179,"nodeType":87},{},[7180],{"data":7181,"marks":7182,"value":498,"nodeType":82},{},[],{"metadata":7184,"sys":7187,"fields":7192},{"tags":7185,"concepts":7186},[],[],{"space":7188,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7193},{"url":514,"details":7194,"fileName":520,"contentType":521},{"size":516,"image":7195},{"width":518,"height":519},{"sys":7197,"fields":7200},{"id":7198,"createdAt":7199},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":7201,"slug":7202,"articleIntro":-1,"category":7203},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[7204],{"metadata":7205,"sys":7208,"fields":7215},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7211,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7216,"metaTitle":479,"metaDescription":480,"mainTitle":7217,"subtitle":499,"heroImage":7232,"ctaButton":522,"ctaLink":523},[478],{"data":7218,"content":7219,"nodeType":74},{},[7220,7226],{"data":7221,"content":7222,"nodeType":491},{},[7223],{"data":7224,"marks":7225,"value":490,"nodeType":82},{},[],{"data":7227,"content":7228,"nodeType":87},{},[7229],{"data":7230,"marks":7231,"value":498,"nodeType":82},{},[],{"metadata":7233,"sys":7236,"fields":7241},{"tags":7234,"concepts":7235},[],[],{"space":7237,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7242},{"url":514,"details":7243,"fileName":520,"contentType":521},{"size":516,"image":7244},{"width":518,"height":519},{"sys":7246,"fields":7249},{"id":7247,"createdAt":7248},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":7250,"slug":7251,"articleIntro":7250,"category":7252},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[7253],{"metadata":7254,"sys":7257,"fields":7264},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7260,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7265,"metaTitle":479,"metaDescription":480,"mainTitle":7266,"subtitle":499,"heroImage":7281,"ctaButton":522,"ctaLink":523},[478],{"data":7267,"content":7268,"nodeType":74},{},[7269,7275],{"data":7270,"content":7271,"nodeType":491},{},[7272],{"data":7273,"marks":7274,"value":490,"nodeType":82},{},[],{"data":7276,"content":7277,"nodeType":87},{},[7278],{"data":7279,"marks":7280,"value":498,"nodeType":82},{},[],{"metadata":7282,"sys":7285,"fields":7290},{"tags":7283,"concepts":7284},[],[],{"space":7286,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7291},{"url":514,"details":7292,"fileName":520,"contentType":521},{"size":516,"image":7293},{"width":518,"height":519},{"sys":7295,"fields":7298},{"id":7296,"createdAt":7297},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":7299,"slug":7300,"articleIntro":7299,"category":7301},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[7302],{"metadata":7303,"sys":7306,"fields":7313},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7309,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7314,"metaTitle":479,"metaDescription":480,"mainTitle":7315,"subtitle":499,"heroImage":7330,"ctaButton":522,"ctaLink":523},[478],{"data":7316,"content":7317,"nodeType":74},{},[7318,7324],{"data":7319,"content":7320,"nodeType":491},{},[7321],{"data":7322,"marks":7323,"value":490,"nodeType":82},{},[],{"data":7325,"content":7326,"nodeType":87},{},[7327],{"data":7328,"marks":7329,"value":498,"nodeType":82},{},[],{"metadata":7331,"sys":7334,"fields":7339},{"tags":7332,"concepts":7333},[],[],{"space":7335,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7340},{"url":514,"details":7341,"fileName":520,"contentType":521},{"size":516,"image":7342},{"width":518,"height":519},{"sys":7344,"fields":7347},{"id":7345,"createdAt":7346},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":7348,"slug":7349,"articleIntro":7348,"category":7350},"Compte 6026 - Emballages","compte-6026-emballages",[7351],{"metadata":7352,"sys":7355,"fields":7362},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7358,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7363,"metaTitle":479,"metaDescription":480,"mainTitle":7364,"subtitle":499,"heroImage":7379,"ctaButton":522,"ctaLink":523},[478],{"data":7365,"content":7366,"nodeType":74},{},[7367,7373],{"data":7368,"content":7369,"nodeType":491},{},[7370],{"data":7371,"marks":7372,"value":490,"nodeType":82},{},[],{"data":7374,"content":7375,"nodeType":87},{},[7376],{"data":7377,"marks":7378,"value":498,"nodeType":82},{},[],{"metadata":7380,"sys":7383,"fields":7388},{"tags":7381,"concepts":7382},[],[],{"space":7384,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7389},{"url":514,"details":7390,"fileName":520,"contentType":521},{"size":516,"image":7391},{"width":518,"height":519},{"sys":7393,"fields":7396},{"id":7394,"createdAt":7395},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":7397,"slug":7398,"articleIntro":-1,"category":7399},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[7400],{"metadata":7401,"sys":7404,"fields":7411},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7407,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7412,"metaTitle":479,"metaDescription":480,"mainTitle":7413,"subtitle":499,"heroImage":7428,"ctaButton":522,"ctaLink":523},[478],{"data":7414,"content":7415,"nodeType":74},{},[7416,7422],{"data":7417,"content":7418,"nodeType":491},{},[7419],{"data":7420,"marks":7421,"value":490,"nodeType":82},{},[],{"data":7423,"content":7424,"nodeType":87},{},[7425],{"data":7426,"marks":7427,"value":498,"nodeType":82},{},[],{"metadata":7429,"sys":7432,"fields":7437},{"tags":7430,"concepts":7431},[],[],{"space":7433,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7438},{"url":514,"details":7439,"fileName":520,"contentType":521},{"size":516,"image":7440},{"width":518,"height":519},{"sys":7442,"fields":7445},{"id":7443,"createdAt":7444},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":7446,"slug":7447,"articleIntro":7446,"category":7448},"668 - Autres charges financières","compte-668-autres-charges-financieres",[7449],{"metadata":7450,"sys":7453,"fields":7460},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7456,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7461,"metaTitle":479,"metaDescription":480,"mainTitle":7462,"subtitle":499,"heroImage":7477,"ctaButton":522,"ctaLink":523},[478],{"data":7463,"content":7464,"nodeType":74},{},[7465,7471],{"data":7466,"content":7467,"nodeType":491},{},[7468],{"data":7469,"marks":7470,"value":490,"nodeType":82},{},[],{"data":7472,"content":7473,"nodeType":87},{},[7474],{"data":7475,"marks":7476,"value":498,"nodeType":82},{},[],{"metadata":7478,"sys":7481,"fields":7486},{"tags":7479,"concepts":7480},[],[],{"space":7482,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":7487},{"url":514,"details":7488,"fileName":520,"contentType":521},{"size":516,"image":7489},{"width":518,"height":519},{"sys":7491,"fields":7494},{"id":7492,"createdAt":7493},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":7495,"slug":7496,"articleIntro":7497,"category":7498},"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.",[7499],{"metadata":7500,"sys":7503,"fields":7510},{"tags":7501,"concepts":7502},[],[],{"space":7504,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7506,"publishedVersion":469,"revision":62,"contentType":7508,"locale":29},{"sys":7505},{"type":12,"linkType":13,"id":14},{"sys":7507},{"id":21,"type":12,"linkType":22},{"sys":7509},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7511,"metaTitle":479,"metaDescription":480,"mainTitle":7512,"subtitle":499,"heroImage":7527,"ctaButton":522,"ctaLink":523},[478],{"data":7513,"content":7514,"nodeType":74},{},[7515,7521],{"data":7516,"content":7517,"nodeType":491},{},[7518],{"data":7519,"marks":7520,"value":490,"nodeType":82},{},[],{"data":7522,"content":7523,"nodeType":87},{},[7524],{"data":7525,"marks":7526,"value":498,"nodeType":82},{},[],{"metadata":7528,"sys":7531,"fields":7536},{"tags":7529,"concepts":7530},[],[],{"space":7532,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7534,"publishedVersion":62,"revision":44,"locale":29},{"sys":7533},{"type":12,"linkType":13,"id":14},{"sys":7535},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7537},{"url":514,"details":7538,"fileName":520,"contentType":521},{"size":516,"image":7539},{"width":518,"height":519},{"sys":7541,"fields":7544},{"id":7542,"createdAt":7543},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":7545,"slug":7546,"articleIntro":-1,"category":7547},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[7548],{"metadata":7549,"sys":7552,"fields":7559},{"tags":7550,"concepts":7551},[],[],{"space":7553,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7555,"publishedVersion":469,"revision":62,"contentType":7557,"locale":29},{"sys":7554},{"type":12,"linkType":13,"id":14},{"sys":7556},{"id":21,"type":12,"linkType":22},{"sys":7558},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7560,"metaTitle":479,"metaDescription":480,"mainTitle":7561,"subtitle":499,"heroImage":7576,"ctaButton":522,"ctaLink":523},[478],{"data":7562,"content":7563,"nodeType":74},{},[7564,7570],{"data":7565,"content":7566,"nodeType":491},{},[7567],{"data":7568,"marks":7569,"value":490,"nodeType":82},{},[],{"data":7571,"content":7572,"nodeType":87},{},[7573],{"data":7574,"marks":7575,"value":498,"nodeType":82},{},[],{"metadata":7577,"sys":7580,"fields":7585},{"tags":7578,"concepts":7579},[],[],{"space":7581,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7583,"publishedVersion":62,"revision":44,"locale":29},{"sys":7582},{"type":12,"linkType":13,"id":14},{"sys":7584},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7586},{"url":514,"details":7587,"fileName":520,"contentType":521},{"size":516,"image":7588},{"width":518,"height":519},{"sys":7590,"fields":7593},{"id":7591,"createdAt":7592},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":7594,"slug":7595,"articleIntro":-1,"category":7596},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[7597],{"metadata":7598,"sys":7601,"fields":7608},{"tags":7599,"concepts":7600},[],[],{"space":7602,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7604,"publishedVersion":469,"revision":62,"contentType":7606,"locale":29},{"sys":7603},{"type":12,"linkType":13,"id":14},{"sys":7605},{"id":21,"type":12,"linkType":22},{"sys":7607},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7609,"metaTitle":479,"metaDescription":480,"mainTitle":7610,"subtitle":499,"heroImage":7625,"ctaButton":522,"ctaLink":523},[478],{"data":7611,"content":7612,"nodeType":74},{},[7613,7619],{"data":7614,"content":7615,"nodeType":491},{},[7616],{"data":7617,"marks":7618,"value":490,"nodeType":82},{},[],{"data":7620,"content":7621,"nodeType":87},{},[7622],{"data":7623,"marks":7624,"value":498,"nodeType":82},{},[],{"metadata":7626,"sys":7629,"fields":7634},{"tags":7627,"concepts":7628},[],[],{"space":7630,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7632,"publishedVersion":62,"revision":44,"locale":29},{"sys":7631},{"type":12,"linkType":13,"id":14},{"sys":7633},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7635},{"url":514,"details":7636,"fileName":520,"contentType":521},{"size":516,"image":7637},{"width":518,"height":519},{"sys":7639,"fields":7642},{"id":7640,"createdAt":7641},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":7643,"slug":7644,"articleIntro":7643,"category":7645},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[7646],{"metadata":7647,"sys":7650,"fields":7657},{"tags":7648,"concepts":7649},[],[],{"space":7651,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7653,"publishedVersion":469,"revision":62,"contentType":7655,"locale":29},{"sys":7652},{"type":12,"linkType":13,"id":14},{"sys":7654},{"id":21,"type":12,"linkType":22},{"sys":7656},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7658,"metaTitle":479,"metaDescription":480,"mainTitle":7659,"subtitle":499,"heroImage":7674,"ctaButton":522,"ctaLink":523},[478],{"data":7660,"content":7661,"nodeType":74},{},[7662,7668],{"data":7663,"content":7664,"nodeType":491},{},[7665],{"data":7666,"marks":7667,"value":490,"nodeType":82},{},[],{"data":7669,"content":7670,"nodeType":87},{},[7671],{"data":7672,"marks":7673,"value":498,"nodeType":82},{},[],{"metadata":7675,"sys":7678,"fields":7683},{"tags":7676,"concepts":7677},[],[],{"space":7679,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7681,"publishedVersion":62,"revision":44,"locale":29},{"sys":7680},{"type":12,"linkType":13,"id":14},{"sys":7682},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7684},{"url":514,"details":7685,"fileName":520,"contentType":521},{"size":516,"image":7686},{"width":518,"height":519},{"sys":7688,"fields":7691},{"id":7689,"createdAt":7690},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":7692,"slug":7693,"articleIntro":7692,"category":7694},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[7695],{"metadata":7696,"sys":7699,"fields":7706},{"tags":7697,"concepts":7698},[],[],{"space":7700,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7702,"publishedVersion":469,"revision":62,"contentType":7704,"locale":29},{"sys":7701},{"type":12,"linkType":13,"id":14},{"sys":7703},{"id":21,"type":12,"linkType":22},{"sys":7705},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7707,"metaTitle":479,"metaDescription":480,"mainTitle":7708,"subtitle":499,"heroImage":7723,"ctaButton":522,"ctaLink":523},[478],{"data":7709,"content":7710,"nodeType":74},{},[7711,7717],{"data":7712,"content":7713,"nodeType":491},{},[7714],{"data":7715,"marks":7716,"value":490,"nodeType":82},{},[],{"data":7718,"content":7719,"nodeType":87},{},[7720],{"data":7721,"marks":7722,"value":498,"nodeType":82},{},[],{"metadata":7724,"sys":7727,"fields":7732},{"tags":7725,"concepts":7726},[],[],{"space":7728,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7730,"publishedVersion":62,"revision":44,"locale":29},{"sys":7729},{"type":12,"linkType":13,"id":14},{"sys":7731},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7733},{"url":514,"details":7734,"fileName":520,"contentType":521},{"size":516,"image":7735},{"width":518,"height":519},{"sys":7737,"fields":7740},{"id":7738,"createdAt":7739},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":7741,"slug":7742,"articleIntro":-1,"category":7743},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[7744],{"metadata":7745,"sys":7748,"fields":7755},{"tags":7746,"concepts":7747},[],[],{"space":7749,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7751,"publishedVersion":469,"revision":62,"contentType":7753,"locale":29},{"sys":7750},{"type":12,"linkType":13,"id":14},{"sys":7752},{"id":21,"type":12,"linkType":22},{"sys":7754},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7756,"metaTitle":479,"metaDescription":480,"mainTitle":7757,"subtitle":499,"heroImage":7772,"ctaButton":522,"ctaLink":523},[478],{"data":7758,"content":7759,"nodeType":74},{},[7760,7766],{"data":7761,"content":7762,"nodeType":491},{},[7763],{"data":7764,"marks":7765,"value":490,"nodeType":82},{},[],{"data":7767,"content":7768,"nodeType":87},{},[7769],{"data":7770,"marks":7771,"value":498,"nodeType":82},{},[],{"metadata":7773,"sys":7776,"fields":7781},{"tags":7774,"concepts":7775},[],[],{"space":7777,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7779,"publishedVersion":62,"revision":44,"locale":29},{"sys":7778},{"type":12,"linkType":13,"id":14},{"sys":7780},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7782},{"url":514,"details":7783,"fileName":520,"contentType":521},{"size":516,"image":7784},{"width":518,"height":519},{"sys":7786,"fields":7789},{"id":7787,"createdAt":7788},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":7790,"slug":7791,"articleIntro":7790,"category":7792},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[7793],{"metadata":7794,"sys":7797,"fields":7804},{"tags":7795,"concepts":7796},[],[],{"space":7798,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7800,"publishedVersion":469,"revision":62,"contentType":7802,"locale":29},{"sys":7799},{"type":12,"linkType":13,"id":14},{"sys":7801},{"id":21,"type":12,"linkType":22},{"sys":7803},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7805,"metaTitle":479,"metaDescription":480,"mainTitle":7806,"subtitle":499,"heroImage":7821,"ctaButton":522,"ctaLink":523},[478],{"data":7807,"content":7808,"nodeType":74},{},[7809,7815],{"data":7810,"content":7811,"nodeType":491},{},[7812],{"data":7813,"marks":7814,"value":490,"nodeType":82},{},[],{"data":7816,"content":7817,"nodeType":87},{},[7818],{"data":7819,"marks":7820,"value":498,"nodeType":82},{},[],{"metadata":7822,"sys":7825,"fields":7830},{"tags":7823,"concepts":7824},[],[],{"space":7826,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7828,"publishedVersion":62,"revision":44,"locale":29},{"sys":7827},{"type":12,"linkType":13,"id":14},{"sys":7829},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7831},{"url":514,"details":7832,"fileName":520,"contentType":521},{"size":516,"image":7833},{"width":518,"height":519},{"sys":7835,"fields":7838},{"id":7836,"createdAt":7837},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":7839,"slug":7840,"articleIntro":7839,"category":7841},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[7842],{"metadata":7843,"sys":7846,"fields":7853},{"tags":7844,"concepts":7845},[],[],{"space":7847,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7849,"publishedVersion":469,"revision":62,"contentType":7851,"locale":29},{"sys":7848},{"type":12,"linkType":13,"id":14},{"sys":7850},{"id":21,"type":12,"linkType":22},{"sys":7852},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7854,"metaTitle":479,"metaDescription":480,"mainTitle":7855,"subtitle":499,"heroImage":7870,"ctaButton":522,"ctaLink":523},[478],{"data":7856,"content":7857,"nodeType":74},{},[7858,7864],{"data":7859,"content":7860,"nodeType":491},{},[7861],{"data":7862,"marks":7863,"value":490,"nodeType":82},{},[],{"data":7865,"content":7866,"nodeType":87},{},[7867],{"data":7868,"marks":7869,"value":498,"nodeType":82},{},[],{"metadata":7871,"sys":7874,"fields":7879},{"tags":7872,"concepts":7873},[],[],{"space":7875,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7877,"publishedVersion":62,"revision":44,"locale":29},{"sys":7876},{"type":12,"linkType":13,"id":14},{"sys":7878},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7880},{"url":514,"details":7881,"fileName":520,"contentType":521},{"size":516,"image":7882},{"width":518,"height":519},{"sys":7884,"fields":7887},{"id":7885,"createdAt":7886},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":7888,"slug":7889,"articleIntro":7888,"category":7890},"6378 - Taxes diverses","compte-6378-taxes-diverses",[7891],{"metadata":7892,"sys":7895,"fields":7902},{"tags":7893,"concepts":7894},[],[],{"space":7896,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7898,"publishedVersion":469,"revision":62,"contentType":7900,"locale":29},{"sys":7897},{"type":12,"linkType":13,"id":14},{"sys":7899},{"id":21,"type":12,"linkType":22},{"sys":7901},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7903,"metaTitle":479,"metaDescription":480,"mainTitle":7904,"subtitle":499,"heroImage":7919,"ctaButton":522,"ctaLink":523},[478],{"data":7905,"content":7906,"nodeType":74},{},[7907,7913],{"data":7908,"content":7909,"nodeType":491},{},[7910],{"data":7911,"marks":7912,"value":490,"nodeType":82},{},[],{"data":7914,"content":7915,"nodeType":87},{},[7916],{"data":7917,"marks":7918,"value":498,"nodeType":82},{},[],{"metadata":7920,"sys":7923,"fields":7928},{"tags":7921,"concepts":7922},[],[],{"space":7924,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7926,"publishedVersion":62,"revision":44,"locale":29},{"sys":7925},{"type":12,"linkType":13,"id":14},{"sys":7927},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7929},{"url":514,"details":7930,"fileName":520,"contentType":521},{"size":516,"image":7931},{"width":518,"height":519},{"sys":7933,"fields":7936},{"id":7934,"createdAt":7935},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":7937,"slug":7938,"articleIntro":7937,"category":7939},"4686 - Charges à payer","compte-4686-charges-a-payer",[7940],{"metadata":7941,"sys":7944,"fields":7951},{"tags":7942,"concepts":7943},[],[],{"space":7945,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7947,"publishedVersion":469,"revision":62,"contentType":7949,"locale":29},{"sys":7946},{"type":12,"linkType":13,"id":14},{"sys":7948},{"id":21,"type":12,"linkType":22},{"sys":7950},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":7952,"metaTitle":479,"metaDescription":480,"mainTitle":7953,"subtitle":499,"heroImage":7968,"ctaButton":522,"ctaLink":523},[478],{"data":7954,"content":7955,"nodeType":74},{},[7956,7962],{"data":7957,"content":7958,"nodeType":491},{},[7959],{"data":7960,"marks":7961,"value":490,"nodeType":82},{},[],{"data":7963,"content":7964,"nodeType":87},{},[7965],{"data":7966,"marks":7967,"value":498,"nodeType":82},{},[],{"metadata":7969,"sys":7972,"fields":7977},{"tags":7970,"concepts":7971},[],[],{"space":7973,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":7975,"publishedVersion":62,"revision":44,"locale":29},{"sys":7974},{"type":12,"linkType":13,"id":14},{"sys":7976},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":7978},{"url":514,"details":7979,"fileName":520,"contentType":521},{"size":516,"image":7980},{"width":518,"height":519},{"sys":7982,"fields":7985},{"id":7983,"createdAt":7984},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":7986,"slug":7987,"articleIntro":-1,"category":7988},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[7989],{"metadata":7990,"sys":7993,"fields":8000},{"tags":7991,"concepts":7992},[],[],{"space":7994,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":7996,"publishedVersion":469,"revision":62,"contentType":7998,"locale":29},{"sys":7995},{"type":12,"linkType":13,"id":14},{"sys":7997},{"id":21,"type":12,"linkType":22},{"sys":7999},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8001,"metaTitle":479,"metaDescription":480,"mainTitle":8002,"subtitle":499,"heroImage":8017,"ctaButton":522,"ctaLink":523},[478],{"data":8003,"content":8004,"nodeType":74},{},[8005,8011],{"data":8006,"content":8007,"nodeType":491},{},[8008],{"data":8009,"marks":8010,"value":490,"nodeType":82},{},[],{"data":8012,"content":8013,"nodeType":87},{},[8014],{"data":8015,"marks":8016,"value":498,"nodeType":82},{},[],{"metadata":8018,"sys":8021,"fields":8026},{"tags":8019,"concepts":8020},[],[],{"space":8022,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8024,"publishedVersion":62,"revision":44,"locale":29},{"sys":8023},{"type":12,"linkType":13,"id":14},{"sys":8025},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8027},{"url":514,"details":8028,"fileName":520,"contentType":521},{"size":516,"image":8029},{"width":518,"height":519},{"sys":8031,"fields":8034},{"id":8032,"createdAt":8033},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":8035,"slug":8036,"articleIntro":8035,"category":8037},"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",[8038],{"metadata":8039,"sys":8042,"fields":8049},{"tags":8040,"concepts":8041},[],[],{"space":8043,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8045,"publishedVersion":469,"revision":62,"contentType":8047,"locale":29},{"sys":8044},{"type":12,"linkType":13,"id":14},{"sys":8046},{"id":21,"type":12,"linkType":22},{"sys":8048},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8050,"metaTitle":479,"metaDescription":480,"mainTitle":8051,"subtitle":499,"heroImage":8066,"ctaButton":522,"ctaLink":523},[478],{"data":8052,"content":8053,"nodeType":74},{},[8054,8060],{"data":8055,"content":8056,"nodeType":491},{},[8057],{"data":8058,"marks":8059,"value":490,"nodeType":82},{},[],{"data":8061,"content":8062,"nodeType":87},{},[8063],{"data":8064,"marks":8065,"value":498,"nodeType":82},{},[],{"metadata":8067,"sys":8070,"fields":8075},{"tags":8068,"concepts":8069},[],[],{"space":8071,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8073,"publishedVersion":62,"revision":44,"locale":29},{"sys":8072},{"type":12,"linkType":13,"id":14},{"sys":8074},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8076},{"url":514,"details":8077,"fileName":520,"contentType":521},{"size":516,"image":8078},{"width":518,"height":519},{"sys":8080,"fields":8083},{"id":8081,"createdAt":8082},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":8084,"slug":8085,"articleIntro":8084,"category":8086},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[8087],{"metadata":8088,"sys":8091,"fields":8098},{"tags":8089,"concepts":8090},[],[],{"space":8092,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8094,"publishedVersion":469,"revision":62,"contentType":8096,"locale":29},{"sys":8093},{"type":12,"linkType":13,"id":14},{"sys":8095},{"id":21,"type":12,"linkType":22},{"sys":8097},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8099,"metaTitle":479,"metaDescription":480,"mainTitle":8100,"subtitle":499,"heroImage":8115,"ctaButton":522,"ctaLink":523},[478],{"data":8101,"content":8102,"nodeType":74},{},[8103,8109],{"data":8104,"content":8105,"nodeType":491},{},[8106],{"data":8107,"marks":8108,"value":490,"nodeType":82},{},[],{"data":8110,"content":8111,"nodeType":87},{},[8112],{"data":8113,"marks":8114,"value":498,"nodeType":82},{},[],{"metadata":8116,"sys":8119,"fields":8124},{"tags":8117,"concepts":8118},[],[],{"space":8120,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8122,"publishedVersion":62,"revision":44,"locale":29},{"sys":8121},{"type":12,"linkType":13,"id":14},{"sys":8123},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8125},{"url":514,"details":8126,"fileName":520,"contentType":521},{"size":516,"image":8127},{"width":518,"height":519},{"sys":8129,"fields":8132},{"id":8130,"createdAt":8131},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":8133,"slug":8134,"articleIntro":8133,"category":8135},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[8136],{"metadata":8137,"sys":8140,"fields":8147},{"tags":8138,"concepts":8139},[],[],{"space":8141,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8143,"publishedVersion":469,"revision":62,"contentType":8145,"locale":29},{"sys":8142},{"type":12,"linkType":13,"id":14},{"sys":8144},{"id":21,"type":12,"linkType":22},{"sys":8146},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8148,"metaTitle":479,"metaDescription":480,"mainTitle":8149,"subtitle":499,"heroImage":8164,"ctaButton":522,"ctaLink":523},[478],{"data":8150,"content":8151,"nodeType":74},{},[8152,8158],{"data":8153,"content":8154,"nodeType":491},{},[8155],{"data":8156,"marks":8157,"value":490,"nodeType":82},{},[],{"data":8159,"content":8160,"nodeType":87},{},[8161],{"data":8162,"marks":8163,"value":498,"nodeType":82},{},[],{"metadata":8165,"sys":8168,"fields":8173},{"tags":8166,"concepts":8167},[],[],{"space":8169,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8171,"publishedVersion":62,"revision":44,"locale":29},{"sys":8170},{"type":12,"linkType":13,"id":14},{"sys":8172},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8174},{"url":514,"details":8175,"fileName":520,"contentType":521},{"size":516,"image":8176},{"width":518,"height":519},{"sys":8178,"fields":8181},{"id":8179,"createdAt":8180},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":8182,"slug":8183,"articleIntro":8182,"category":8184},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[8185],{"metadata":8186,"sys":8189,"fields":8196},{"tags":8187,"concepts":8188},[],[],{"space":8190,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8192,"publishedVersion":469,"revision":62,"contentType":8194,"locale":29},{"sys":8191},{"type":12,"linkType":13,"id":14},{"sys":8193},{"id":21,"type":12,"linkType":22},{"sys":8195},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8197,"metaTitle":479,"metaDescription":480,"mainTitle":8198,"subtitle":499,"heroImage":8213,"ctaButton":522,"ctaLink":523},[478],{"data":8199,"content":8200,"nodeType":74},{},[8201,8207],{"data":8202,"content":8203,"nodeType":491},{},[8204],{"data":8205,"marks":8206,"value":490,"nodeType":82},{},[],{"data":8208,"content":8209,"nodeType":87},{},[8210],{"data":8211,"marks":8212,"value":498,"nodeType":82},{},[],{"metadata":8214,"sys":8217,"fields":8222},{"tags":8215,"concepts":8216},[],[],{"space":8218,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8220,"publishedVersion":62,"revision":44,"locale":29},{"sys":8219},{"type":12,"linkType":13,"id":14},{"sys":8221},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8223},{"url":514,"details":8224,"fileName":520,"contentType":521},{"size":516,"image":8225},{"width":518,"height":519},{"sys":8227,"fields":8230},{"id":8228,"createdAt":8229},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":8231,"slug":8232,"articleIntro":8231,"category":8233},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[8234],{"metadata":8235,"sys":8238,"fields":8245},{"tags":8236,"concepts":8237},[],[],{"space":8239,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8241,"publishedVersion":469,"revision":62,"contentType":8243,"locale":29},{"sys":8240},{"type":12,"linkType":13,"id":14},{"sys":8242},{"id":21,"type":12,"linkType":22},{"sys":8244},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8246,"metaTitle":479,"metaDescription":480,"mainTitle":8247,"subtitle":499,"heroImage":8262,"ctaButton":522,"ctaLink":523},[478],{"data":8248,"content":8249,"nodeType":74},{},[8250,8256],{"data":8251,"content":8252,"nodeType":491},{},[8253],{"data":8254,"marks":8255,"value":490,"nodeType":82},{},[],{"data":8257,"content":8258,"nodeType":87},{},[8259],{"data":8260,"marks":8261,"value":498,"nodeType":82},{},[],{"metadata":8263,"sys":8266,"fields":8271},{"tags":8264,"concepts":8265},[],[],{"space":8267,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8269,"publishedVersion":62,"revision":44,"locale":29},{"sys":8268},{"type":12,"linkType":13,"id":14},{"sys":8270},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8272},{"url":514,"details":8273,"fileName":520,"contentType":521},{"size":516,"image":8274},{"width":518,"height":519},{"sys":8276,"fields":8279},{"id":8277,"createdAt":8278},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":8280,"slug":8281,"articleIntro":-1,"category":8282},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[8283],{"metadata":8284,"sys":8287,"fields":8294},{"tags":8285,"concepts":8286},[],[],{"space":8288,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8290,"publishedVersion":469,"revision":62,"contentType":8292,"locale":29},{"sys":8289},{"type":12,"linkType":13,"id":14},{"sys":8291},{"id":21,"type":12,"linkType":22},{"sys":8293},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8295,"metaTitle":479,"metaDescription":480,"mainTitle":8296,"subtitle":499,"heroImage":8311,"ctaButton":522,"ctaLink":523},[478],{"data":8297,"content":8298,"nodeType":74},{},[8299,8305],{"data":8300,"content":8301,"nodeType":491},{},[8302],{"data":8303,"marks":8304,"value":490,"nodeType":82},{},[],{"data":8306,"content":8307,"nodeType":87},{},[8308],{"data":8309,"marks":8310,"value":498,"nodeType":82},{},[],{"metadata":8312,"sys":8315,"fields":8320},{"tags":8313,"concepts":8314},[],[],{"space":8316,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8318,"publishedVersion":62,"revision":44,"locale":29},{"sys":8317},{"type":12,"linkType":13,"id":14},{"sys":8319},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8321},{"url":514,"details":8322,"fileName":520,"contentType":521},{"size":516,"image":8323},{"width":518,"height":519},{"sys":8325,"fields":8328},{"id":8326,"createdAt":8327},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":8329,"slug":8330,"articleIntro":8329,"category":8331},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[8332],{"metadata":8333,"sys":8336,"fields":8343},{"tags":8334,"concepts":8335},[],[],{"space":8337,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8339,"publishedVersion":469,"revision":62,"contentType":8341,"locale":29},{"sys":8338},{"type":12,"linkType":13,"id":14},{"sys":8340},{"id":21,"type":12,"linkType":22},{"sys":8342},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8344,"metaTitle":479,"metaDescription":480,"mainTitle":8345,"subtitle":499,"heroImage":8360,"ctaButton":522,"ctaLink":523},[478],{"data":8346,"content":8347,"nodeType":74},{},[8348,8354],{"data":8349,"content":8350,"nodeType":491},{},[8351],{"data":8352,"marks":8353,"value":490,"nodeType":82},{},[],{"data":8355,"content":8356,"nodeType":87},{},[8357],{"data":8358,"marks":8359,"value":498,"nodeType":82},{},[],{"metadata":8361,"sys":8364,"fields":8369},{"tags":8362,"concepts":8363},[],[],{"space":8365,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8367,"publishedVersion":62,"revision":44,"locale":29},{"sys":8366},{"type":12,"linkType":13,"id":14},{"sys":8368},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8370},{"url":514,"details":8371,"fileName":520,"contentType":521},{"size":516,"image":8372},{"width":518,"height":519},{"sys":8374,"fields":8377},{"id":8375,"createdAt":8376},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":8378,"slug":8379,"articleIntro":8378,"category":8380},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[8381],{"metadata":8382,"sys":8385,"fields":8392},{"tags":8383,"concepts":8384},[],[],{"space":8386,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8388,"publishedVersion":469,"revision":62,"contentType":8390,"locale":29},{"sys":8387},{"type":12,"linkType":13,"id":14},{"sys":8389},{"id":21,"type":12,"linkType":22},{"sys":8391},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8393,"metaTitle":479,"metaDescription":480,"mainTitle":8394,"subtitle":499,"heroImage":8409,"ctaButton":522,"ctaLink":523},[478],{"data":8395,"content":8396,"nodeType":74},{},[8397,8403],{"data":8398,"content":8399,"nodeType":491},{},[8400],{"data":8401,"marks":8402,"value":490,"nodeType":82},{},[],{"data":8404,"content":8405,"nodeType":87},{},[8406],{"data":8407,"marks":8408,"value":498,"nodeType":82},{},[],{"metadata":8410,"sys":8413,"fields":8418},{"tags":8411,"concepts":8412},[],[],{"space":8414,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8416,"publishedVersion":62,"revision":44,"locale":29},{"sys":8415},{"type":12,"linkType":13,"id":14},{"sys":8417},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8419},{"url":514,"details":8420,"fileName":520,"contentType":521},{"size":516,"image":8421},{"width":518,"height":519},{"sys":8423,"fields":8426},{"id":8424,"createdAt":8425},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":8427,"slug":8428,"articleIntro":8427,"category":8429},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[8430],{"metadata":8431,"sys":8434,"fields":8441},{"tags":8432,"concepts":8433},[],[],{"space":8435,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8437,"publishedVersion":469,"revision":62,"contentType":8439,"locale":29},{"sys":8436},{"type":12,"linkType":13,"id":14},{"sys":8438},{"id":21,"type":12,"linkType":22},{"sys":8440},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8442,"metaTitle":479,"metaDescription":480,"mainTitle":8443,"subtitle":499,"heroImage":8458,"ctaButton":522,"ctaLink":523},[478],{"data":8444,"content":8445,"nodeType":74},{},[8446,8452],{"data":8447,"content":8448,"nodeType":491},{},[8449],{"data":8450,"marks":8451,"value":490,"nodeType":82},{},[],{"data":8453,"content":8454,"nodeType":87},{},[8455],{"data":8456,"marks":8457,"value":498,"nodeType":82},{},[],{"metadata":8459,"sys":8462,"fields":8467},{"tags":8460,"concepts":8461},[],[],{"space":8463,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8465,"publishedVersion":62,"revision":44,"locale":29},{"sys":8464},{"type":12,"linkType":13,"id":14},{"sys":8466},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8468},{"url":514,"details":8469,"fileName":520,"contentType":521},{"size":516,"image":8470},{"width":518,"height":519},{"sys":8472,"fields":8475},{"id":8473,"createdAt":8474},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":8476,"slug":8477,"articleIntro":8476,"category":8478},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[8479],{"metadata":8480,"sys":8483,"fields":8490},{"tags":8481,"concepts":8482},[],[],{"space":8484,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8486,"publishedVersion":469,"revision":62,"contentType":8488,"locale":29},{"sys":8485},{"type":12,"linkType":13,"id":14},{"sys":8487},{"id":21,"type":12,"linkType":22},{"sys":8489},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8491,"metaTitle":479,"metaDescription":480,"mainTitle":8492,"subtitle":499,"heroImage":8507,"ctaButton":522,"ctaLink":523},[478],{"data":8493,"content":8494,"nodeType":74},{},[8495,8501],{"data":8496,"content":8497,"nodeType":491},{},[8498],{"data":8499,"marks":8500,"value":490,"nodeType":82},{},[],{"data":8502,"content":8503,"nodeType":87},{},[8504],{"data":8505,"marks":8506,"value":498,"nodeType":82},{},[],{"metadata":8508,"sys":8511,"fields":8516},{"tags":8509,"concepts":8510},[],[],{"space":8512,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8514,"publishedVersion":62,"revision":44,"locale":29},{"sys":8513},{"type":12,"linkType":13,"id":14},{"sys":8515},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8517},{"url":514,"details":8518,"fileName":520,"contentType":521},{"size":516,"image":8519},{"width":518,"height":519},{"sys":8521,"fields":8524},{"id":8522,"createdAt":8523},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":8525,"slug":8526,"articleIntro":8525,"category":8527},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[8528],{"metadata":8529,"sys":8532,"fields":8539},{"tags":8530,"concepts":8531},[],[],{"space":8533,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8535,"publishedVersion":469,"revision":62,"contentType":8537,"locale":29},{"sys":8534},{"type":12,"linkType":13,"id":14},{"sys":8536},{"id":21,"type":12,"linkType":22},{"sys":8538},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8540,"metaTitle":479,"metaDescription":480,"mainTitle":8541,"subtitle":499,"heroImage":8556,"ctaButton":522,"ctaLink":523},[478],{"data":8542,"content":8543,"nodeType":74},{},[8544,8550],{"data":8545,"content":8546,"nodeType":491},{},[8547],{"data":8548,"marks":8549,"value":490,"nodeType":82},{},[],{"data":8551,"content":8552,"nodeType":87},{},[8553],{"data":8554,"marks":8555,"value":498,"nodeType":82},{},[],{"metadata":8557,"sys":8560,"fields":8565},{"tags":8558,"concepts":8559},[],[],{"space":8561,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8563,"publishedVersion":62,"revision":44,"locale":29},{"sys":8562},{"type":12,"linkType":13,"id":14},{"sys":8564},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8566},{"url":514,"details":8567,"fileName":520,"contentType":521},{"size":516,"image":8568},{"width":518,"height":519},{"sys":8570,"fields":8573},{"id":8571,"createdAt":8572},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":8574,"slug":8575,"articleIntro":8574,"category":8576},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[8577],{"metadata":8578,"sys":8581,"fields":8588},{"tags":8579,"concepts":8580},[],[],{"space":8582,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8584,"publishedVersion":469,"revision":62,"contentType":8586,"locale":29},{"sys":8583},{"type":12,"linkType":13,"id":14},{"sys":8585},{"id":21,"type":12,"linkType":22},{"sys":8587},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8589,"metaTitle":479,"metaDescription":480,"mainTitle":8590,"subtitle":499,"heroImage":8605,"ctaButton":522,"ctaLink":523},[478],{"data":8591,"content":8592,"nodeType":74},{},[8593,8599],{"data":8594,"content":8595,"nodeType":491},{},[8596],{"data":8597,"marks":8598,"value":490,"nodeType":82},{},[],{"data":8600,"content":8601,"nodeType":87},{},[8602],{"data":8603,"marks":8604,"value":498,"nodeType":82},{},[],{"metadata":8606,"sys":8609,"fields":8614},{"tags":8607,"concepts":8608},[],[],{"space":8610,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8612,"publishedVersion":62,"revision":44,"locale":29},{"sys":8611},{"type":12,"linkType":13,"id":14},{"sys":8613},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8615},{"url":514,"details":8616,"fileName":520,"contentType":521},{"size":516,"image":8617},{"width":518,"height":519},{"sys":8619,"fields":8622},{"id":8620,"createdAt":8621},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":8623,"slug":8624,"articleIntro":8623,"category":8625},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[8626],{"metadata":8627,"sys":8630,"fields":8637},{"tags":8628,"concepts":8629},[],[],{"space":8631,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8633,"publishedVersion":469,"revision":62,"contentType":8635,"locale":29},{"sys":8632},{"type":12,"linkType":13,"id":14},{"sys":8634},{"id":21,"type":12,"linkType":22},{"sys":8636},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8638,"metaTitle":479,"metaDescription":480,"mainTitle":8639,"subtitle":499,"heroImage":8654,"ctaButton":522,"ctaLink":523},[478],{"data":8640,"content":8641,"nodeType":74},{},[8642,8648],{"data":8643,"content":8644,"nodeType":491},{},[8645],{"data":8646,"marks":8647,"value":490,"nodeType":82},{},[],{"data":8649,"content":8650,"nodeType":87},{},[8651],{"data":8652,"marks":8653,"value":498,"nodeType":82},{},[],{"metadata":8655,"sys":8658,"fields":8663},{"tags":8656,"concepts":8657},[],[],{"space":8659,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8661,"publishedVersion":62,"revision":44,"locale":29},{"sys":8660},{"type":12,"linkType":13,"id":14},{"sys":8662},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8664},{"url":514,"details":8665,"fileName":520,"contentType":521},{"size":516,"image":8666},{"width":518,"height":519},{"sys":8668,"fields":8671},{"id":8669,"createdAt":8670},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":8672,"slug":8673,"articleIntro":8672,"category":8674},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[8675],{"metadata":8676,"sys":8679,"fields":8686},{"tags":8677,"concepts":8678},[],[],{"space":8680,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8682,"publishedVersion":469,"revision":62,"contentType":8684,"locale":29},{"sys":8681},{"type":12,"linkType":13,"id":14},{"sys":8683},{"id":21,"type":12,"linkType":22},{"sys":8685},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8687,"metaTitle":479,"metaDescription":480,"mainTitle":8688,"subtitle":499,"heroImage":8703,"ctaButton":522,"ctaLink":523},[478],{"data":8689,"content":8690,"nodeType":74},{},[8691,8697],{"data":8692,"content":8693,"nodeType":491},{},[8694],{"data":8695,"marks":8696,"value":490,"nodeType":82},{},[],{"data":8698,"content":8699,"nodeType":87},{},[8700],{"data":8701,"marks":8702,"value":498,"nodeType":82},{},[],{"metadata":8704,"sys":8707,"fields":8712},{"tags":8705,"concepts":8706},[],[],{"space":8708,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8710,"publishedVersion":62,"revision":44,"locale":29},{"sys":8709},{"type":12,"linkType":13,"id":14},{"sys":8711},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8713},{"url":514,"details":8714,"fileName":520,"contentType":521},{"size":516,"image":8715},{"width":518,"height":519},{"sys":8717,"fields":8720},{"id":8718,"createdAt":8719},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":8721,"slug":8722,"articleIntro":8721,"category":8723},"6161 - Multirisques","compte-6161-multirisques",[8724],{"metadata":8725,"sys":8728,"fields":8735},{"tags":8726,"concepts":8727},[],[],{"space":8729,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8731,"publishedVersion":469,"revision":62,"contentType":8733,"locale":29},{"sys":8730},{"type":12,"linkType":13,"id":14},{"sys":8732},{"id":21,"type":12,"linkType":22},{"sys":8734},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8736,"metaTitle":479,"metaDescription":480,"mainTitle":8737,"subtitle":499,"heroImage":8752,"ctaButton":522,"ctaLink":523},[478],{"data":8738,"content":8739,"nodeType":74},{},[8740,8746],{"data":8741,"content":8742,"nodeType":491},{},[8743],{"data":8744,"marks":8745,"value":490,"nodeType":82},{},[],{"data":8747,"content":8748,"nodeType":87},{},[8749],{"data":8750,"marks":8751,"value":498,"nodeType":82},{},[],{"metadata":8753,"sys":8756,"fields":8761},{"tags":8754,"concepts":8755},[],[],{"space":8757,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8759,"publishedVersion":62,"revision":44,"locale":29},{"sys":8758},{"type":12,"linkType":13,"id":14},{"sys":8760},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8762},{"url":514,"details":8763,"fileName":520,"contentType":521},{"size":516,"image":8764},{"width":518,"height":519},{"sys":8766,"fields":8769},{"id":8767,"createdAt":8768},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":8770,"slug":8771,"articleIntro":-1,"category":8772},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[8773],{"metadata":8774,"sys":8777,"fields":8784},{"tags":8775,"concepts":8776},[],[],{"space":8778,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8780,"publishedVersion":469,"revision":62,"contentType":8782,"locale":29},{"sys":8779},{"type":12,"linkType":13,"id":14},{"sys":8781},{"id":21,"type":12,"linkType":22},{"sys":8783},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8785,"metaTitle":479,"metaDescription":480,"mainTitle":8786,"subtitle":499,"heroImage":8801,"ctaButton":522,"ctaLink":523},[478],{"data":8787,"content":8788,"nodeType":74},{},[8789,8795],{"data":8790,"content":8791,"nodeType":491},{},[8792],{"data":8793,"marks":8794,"value":490,"nodeType":82},{},[],{"data":8796,"content":8797,"nodeType":87},{},[8798],{"data":8799,"marks":8800,"value":498,"nodeType":82},{},[],{"metadata":8802,"sys":8805,"fields":8810},{"tags":8803,"concepts":8804},[],[],{"space":8806,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8808,"publishedVersion":62,"revision":44,"locale":29},{"sys":8807},{"type":12,"linkType":13,"id":14},{"sys":8809},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8811},{"url":514,"details":8812,"fileName":520,"contentType":521},{"size":516,"image":8813},{"width":518,"height":519},{"sys":8815,"fields":8818},{"id":8816,"createdAt":8817},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":8819,"slug":8820,"articleIntro":8819,"category":8821},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[8822],{"metadata":8823,"sys":8826,"fields":8833},{"tags":8824,"concepts":8825},[],[],{"space":8827,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8829,"publishedVersion":469,"revision":62,"contentType":8831,"locale":29},{"sys":8828},{"type":12,"linkType":13,"id":14},{"sys":8830},{"id":21,"type":12,"linkType":22},{"sys":8832},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8834,"metaTitle":479,"metaDescription":480,"mainTitle":8835,"subtitle":499,"heroImage":8850,"ctaButton":522,"ctaLink":523},[478],{"data":8836,"content":8837,"nodeType":74},{},[8838,8844],{"data":8839,"content":8840,"nodeType":491},{},[8841],{"data":8842,"marks":8843,"value":490,"nodeType":82},{},[],{"data":8845,"content":8846,"nodeType":87},{},[8847],{"data":8848,"marks":8849,"value":498,"nodeType":82},{},[],{"metadata":8851,"sys":8854,"fields":8859},{"tags":8852,"concepts":8853},[],[],{"space":8855,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8857,"publishedVersion":62,"revision":44,"locale":29},{"sys":8856},{"type":12,"linkType":13,"id":14},{"sys":8858},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8860},{"url":514,"details":8861,"fileName":520,"contentType":521},{"size":516,"image":8862},{"width":518,"height":519},{"sys":8864,"fields":8867},{"id":8865,"createdAt":8866},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":8868,"slug":8869,"articleIntro":8868,"category":8870},"4886 - Charges","compte-4886-charges",[8871],{"metadata":8872,"sys":8875,"fields":8882},{"tags":8873,"concepts":8874},[],[],{"space":8876,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8878,"publishedVersion":469,"revision":62,"contentType":8880,"locale":29},{"sys":8877},{"type":12,"linkType":13,"id":14},{"sys":8879},{"id":21,"type":12,"linkType":22},{"sys":8881},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8883,"metaTitle":479,"metaDescription":480,"mainTitle":8884,"subtitle":499,"heroImage":8899,"ctaButton":522,"ctaLink":523},[478],{"data":8885,"content":8886,"nodeType":74},{},[8887,8893],{"data":8888,"content":8889,"nodeType":491},{},[8890],{"data":8891,"marks":8892,"value":490,"nodeType":82},{},[],{"data":8894,"content":8895,"nodeType":87},{},[8896],{"data":8897,"marks":8898,"value":498,"nodeType":82},{},[],{"metadata":8900,"sys":8903,"fields":8908},{"tags":8901,"concepts":8902},[],[],{"space":8904,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8906,"publishedVersion":62,"revision":44,"locale":29},{"sys":8905},{"type":12,"linkType":13,"id":14},{"sys":8907},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8909},{"url":514,"details":8910,"fileName":520,"contentType":521},{"size":516,"image":8911},{"width":518,"height":519},{"sys":8913,"fields":8916},{"id":8914,"createdAt":8915},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":8917,"slug":8918,"articleIntro":8917,"category":8919},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[8920],{"metadata":8921,"sys":8924,"fields":8931},{"tags":8922,"concepts":8923},[],[],{"space":8925,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8927,"publishedVersion":469,"revision":62,"contentType":8929,"locale":29},{"sys":8926},{"type":12,"linkType":13,"id":14},{"sys":8928},{"id":21,"type":12,"linkType":22},{"sys":8930},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8932,"metaTitle":479,"metaDescription":480,"mainTitle":8933,"subtitle":499,"heroImage":8948,"ctaButton":522,"ctaLink":523},[478],{"data":8934,"content":8935,"nodeType":74},{},[8936,8942],{"data":8937,"content":8938,"nodeType":491},{},[8939],{"data":8940,"marks":8941,"value":490,"nodeType":82},{},[],{"data":8943,"content":8944,"nodeType":87},{},[8945],{"data":8946,"marks":8947,"value":498,"nodeType":82},{},[],{"metadata":8949,"sys":8952,"fields":8957},{"tags":8950,"concepts":8951},[],[],{"space":8953,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":8955,"publishedVersion":62,"revision":44,"locale":29},{"sys":8954},{"type":12,"linkType":13,"id":14},{"sys":8956},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":8958},{"url":514,"details":8959,"fileName":520,"contentType":521},{"size":516,"image":8960},{"width":518,"height":519},{"sys":8962,"fields":8965},{"id":8963,"createdAt":8964},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":8966,"slug":8967,"articleIntro":8966,"category":8968},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[8969],{"metadata":8970,"sys":8973,"fields":8980},{"tags":8971,"concepts":8972},[],[],{"space":8974,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":8976,"publishedVersion":469,"revision":62,"contentType":8978,"locale":29},{"sys":8975},{"type":12,"linkType":13,"id":14},{"sys":8977},{"id":21,"type":12,"linkType":22},{"sys":8979},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":8981,"metaTitle":479,"metaDescription":480,"mainTitle":8982,"subtitle":499,"heroImage":8997,"ctaButton":522,"ctaLink":523},[478],{"data":8983,"content":8984,"nodeType":74},{},[8985,8991],{"data":8986,"content":8987,"nodeType":491},{},[8988],{"data":8989,"marks":8990,"value":490,"nodeType":82},{},[],{"data":8992,"content":8993,"nodeType":87},{},[8994],{"data":8995,"marks":8996,"value":498,"nodeType":82},{},[],{"metadata":8998,"sys":9001,"fields":9006},{"tags":8999,"concepts":9000},[],[],{"space":9002,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9004,"publishedVersion":62,"revision":44,"locale":29},{"sys":9003},{"type":12,"linkType":13,"id":14},{"sys":9005},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9007},{"url":514,"details":9008,"fileName":520,"contentType":521},{"size":516,"image":9009},{"width":518,"height":519},{"sys":9011,"fields":9014},{"id":9012,"createdAt":9013},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":9015,"slug":9016,"articleIntro":9015,"category":9017},"4551 - Principal","compte-4551-principal",[9018],{"metadata":9019,"sys":9022,"fields":9029},{"tags":9020,"concepts":9021},[],[],{"space":9023,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9025,"publishedVersion":469,"revision":62,"contentType":9027,"locale":29},{"sys":9024},{"type":12,"linkType":13,"id":14},{"sys":9026},{"id":21,"type":12,"linkType":22},{"sys":9028},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9030,"metaTitle":479,"metaDescription":480,"mainTitle":9031,"subtitle":499,"heroImage":9046,"ctaButton":522,"ctaLink":523},[478],{"data":9032,"content":9033,"nodeType":74},{},[9034,9040],{"data":9035,"content":9036,"nodeType":491},{},[9037],{"data":9038,"marks":9039,"value":490,"nodeType":82},{},[],{"data":9041,"content":9042,"nodeType":87},{},[9043],{"data":9044,"marks":9045,"value":498,"nodeType":82},{},[],{"metadata":9047,"sys":9050,"fields":9055},{"tags":9048,"concepts":9049},[],[],{"space":9051,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9053,"publishedVersion":62,"revision":44,"locale":29},{"sys":9052},{"type":12,"linkType":13,"id":14},{"sys":9054},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9056},{"url":514,"details":9057,"fileName":520,"contentType":521},{"size":516,"image":9058},{"width":518,"height":519},{"sys":9060,"fields":9063},{"id":9061,"createdAt":9062},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":9064,"slug":9065,"articleIntro":9064,"category":9066},"472 - Comptes d'attente","compte-472-comptes-d-attente",[9067],{"metadata":9068,"sys":9071,"fields":9078},{"tags":9069,"concepts":9070},[],[],{"space":9072,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9074,"publishedVersion":469,"revision":62,"contentType":9076,"locale":29},{"sys":9073},{"type":12,"linkType":13,"id":14},{"sys":9075},{"id":21,"type":12,"linkType":22},{"sys":9077},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9079,"metaTitle":479,"metaDescription":480,"mainTitle":9080,"subtitle":499,"heroImage":9095,"ctaButton":522,"ctaLink":523},[478],{"data":9081,"content":9082,"nodeType":74},{},[9083,9089],{"data":9084,"content":9085,"nodeType":491},{},[9086],{"data":9087,"marks":9088,"value":490,"nodeType":82},{},[],{"data":9090,"content":9091,"nodeType":87},{},[9092],{"data":9093,"marks":9094,"value":498,"nodeType":82},{},[],{"metadata":9096,"sys":9099,"fields":9104},{"tags":9097,"concepts":9098},[],[],{"space":9100,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9102,"publishedVersion":62,"revision":44,"locale":29},{"sys":9101},{"type":12,"linkType":13,"id":14},{"sys":9103},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9105},{"url":514,"details":9106,"fileName":520,"contentType":521},{"size":516,"image":9107},{"width":518,"height":519},{"sys":9109,"fields":9112},{"id":9110,"createdAt":9111},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":9113,"slug":9114,"articleIntro":-1,"category":9115},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[9116],{"metadata":9117,"sys":9120,"fields":9127},{"tags":9118,"concepts":9119},[],[],{"space":9121,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9123,"publishedVersion":469,"revision":62,"contentType":9125,"locale":29},{"sys":9122},{"type":12,"linkType":13,"id":14},{"sys":9124},{"id":21,"type":12,"linkType":22},{"sys":9126},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9128,"metaTitle":479,"metaDescription":480,"mainTitle":9129,"subtitle":499,"heroImage":9144,"ctaButton":522,"ctaLink":523},[478],{"data":9130,"content":9131,"nodeType":74},{},[9132,9138],{"data":9133,"content":9134,"nodeType":491},{},[9135],{"data":9136,"marks":9137,"value":490,"nodeType":82},{},[],{"data":9139,"content":9140,"nodeType":87},{},[9141],{"data":9142,"marks":9143,"value":498,"nodeType":82},{},[],{"metadata":9145,"sys":9148,"fields":9153},{"tags":9146,"concepts":9147},[],[],{"space":9149,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9151,"publishedVersion":62,"revision":44,"locale":29},{"sys":9150},{"type":12,"linkType":13,"id":14},{"sys":9152},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9154},{"url":514,"details":9155,"fileName":520,"contentType":521},{"size":516,"image":9156},{"width":518,"height":519},{"sys":9158,"fields":9161},{"id":9159,"createdAt":9160},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":9162,"slug":9163,"articleIntro":9162,"category":9164},"6021 - Matières consommables","compte-6021-matieres-consommables",[9165],{"metadata":9166,"sys":9169,"fields":9176},{"tags":9167,"concepts":9168},[],[],{"space":9170,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9172,"publishedVersion":469,"revision":62,"contentType":9174,"locale":29},{"sys":9171},{"type":12,"linkType":13,"id":14},{"sys":9173},{"id":21,"type":12,"linkType":22},{"sys":9175},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9177,"metaTitle":479,"metaDescription":480,"mainTitle":9178,"subtitle":499,"heroImage":9193,"ctaButton":522,"ctaLink":523},[478],{"data":9179,"content":9180,"nodeType":74},{},[9181,9187],{"data":9182,"content":9183,"nodeType":491},{},[9184],{"data":9185,"marks":9186,"value":490,"nodeType":82},{},[],{"data":9188,"content":9189,"nodeType":87},{},[9190],{"data":9191,"marks":9192,"value":498,"nodeType":82},{},[],{"metadata":9194,"sys":9197,"fields":9202},{"tags":9195,"concepts":9196},[],[],{"space":9198,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9200,"publishedVersion":62,"revision":44,"locale":29},{"sys":9199},{"type":12,"linkType":13,"id":14},{"sys":9201},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9203},{"url":514,"details":9204,"fileName":520,"contentType":521},{"size":516,"image":9205},{"width":518,"height":519},{"sys":9207,"fields":9210},{"id":9208,"createdAt":9209},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":9211,"slug":9212,"articleIntro":9211,"category":9213},"7083 - Locations diverses","compte-7083-locations-diverses",[9214],{"metadata":9215,"sys":9218,"fields":9225},{"tags":9216,"concepts":9217},[],[],{"space":9219,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9221,"publishedVersion":469,"revision":62,"contentType":9223,"locale":29},{"sys":9220},{"type":12,"linkType":13,"id":14},{"sys":9222},{"id":21,"type":12,"linkType":22},{"sys":9224},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9226,"metaTitle":479,"metaDescription":480,"mainTitle":9227,"subtitle":499,"heroImage":9242,"ctaButton":522,"ctaLink":523},[478],{"data":9228,"content":9229,"nodeType":74},{},[9230,9236],{"data":9231,"content":9232,"nodeType":491},{},[9233],{"data":9234,"marks":9235,"value":490,"nodeType":82},{},[],{"data":9237,"content":9238,"nodeType":87},{},[9239],{"data":9240,"marks":9241,"value":498,"nodeType":82},{},[],{"metadata":9243,"sys":9246,"fields":9251},{"tags":9244,"concepts":9245},[],[],{"space":9247,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9249,"publishedVersion":62,"revision":44,"locale":29},{"sys":9248},{"type":12,"linkType":13,"id":14},{"sys":9250},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9252},{"url":514,"details":9253,"fileName":520,"contentType":521},{"size":516,"image":9254},{"width":518,"height":519},{"sys":9256,"fields":9259},{"id":9257,"createdAt":9258},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":9260,"slug":9261,"articleIntro":9260,"category":9262},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[9263],{"metadata":9264,"sys":9267,"fields":9274},{"tags":9265,"concepts":9266},[],[],{"space":9268,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9270,"publishedVersion":469,"revision":62,"contentType":9272,"locale":29},{"sys":9269},{"type":12,"linkType":13,"id":14},{"sys":9271},{"id":21,"type":12,"linkType":22},{"sys":9273},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9275,"metaTitle":479,"metaDescription":480,"mainTitle":9276,"subtitle":499,"heroImage":9291,"ctaButton":522,"ctaLink":523},[478],{"data":9277,"content":9278,"nodeType":74},{},[9279,9285],{"data":9280,"content":9281,"nodeType":491},{},[9282],{"data":9283,"marks":9284,"value":490,"nodeType":82},{},[],{"data":9286,"content":9287,"nodeType":87},{},[9288],{"data":9289,"marks":9290,"value":498,"nodeType":82},{},[],{"metadata":9292,"sys":9295,"fields":9300},{"tags":9293,"concepts":9294},[],[],{"space":9296,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9298,"publishedVersion":62,"revision":44,"locale":29},{"sys":9297},{"type":12,"linkType":13,"id":14},{"sys":9299},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9301},{"url":514,"details":9302,"fileName":520,"contentType":521},{"size":516,"image":9303},{"width":518,"height":519},{"sys":9305,"fields":9308},{"id":9306,"createdAt":9307},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":9309,"slug":9310,"articleIntro":9309,"category":9311},"Compte 211 - Terrains","compte-211-terrains",[9312],{"metadata":9313,"sys":9316,"fields":9323},{"tags":9314,"concepts":9315},[],[],{"space":9317,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9319,"publishedVersion":469,"revision":62,"contentType":9321,"locale":29},{"sys":9318},{"type":12,"linkType":13,"id":14},{"sys":9320},{"id":21,"type":12,"linkType":22},{"sys":9322},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9324,"metaTitle":479,"metaDescription":480,"mainTitle":9325,"subtitle":499,"heroImage":9340,"ctaButton":522,"ctaLink":523},[478],{"data":9326,"content":9327,"nodeType":74},{},[9328,9334],{"data":9329,"content":9330,"nodeType":491},{},[9331],{"data":9332,"marks":9333,"value":490,"nodeType":82},{},[],{"data":9335,"content":9336,"nodeType":87},{},[9337],{"data":9338,"marks":9339,"value":498,"nodeType":82},{},[],{"metadata":9341,"sys":9344,"fields":9349},{"tags":9342,"concepts":9343},[],[],{"space":9345,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9347,"publishedVersion":62,"revision":44,"locale":29},{"sys":9346},{"type":12,"linkType":13,"id":14},{"sys":9348},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9350},{"url":514,"details":9351,"fileName":520,"contentType":521},{"size":516,"image":9352},{"width":518,"height":519},{"sys":9354,"fields":9357},{"id":9355,"createdAt":9356},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":9358,"slug":9359,"articleIntro":9358,"category":9360},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[9361],{"metadata":9362,"sys":9365,"fields":9372},{"tags":9363,"concepts":9364},[],[],{"space":9366,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9368,"publishedVersion":469,"revision":62,"contentType":9370,"locale":29},{"sys":9367},{"type":12,"linkType":13,"id":14},{"sys":9369},{"id":21,"type":12,"linkType":22},{"sys":9371},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9373,"metaTitle":479,"metaDescription":480,"mainTitle":9374,"subtitle":499,"heroImage":9389,"ctaButton":522,"ctaLink":523},[478],{"data":9375,"content":9376,"nodeType":74},{},[9377,9383],{"data":9378,"content":9379,"nodeType":491},{},[9380],{"data":9381,"marks":9382,"value":490,"nodeType":82},{},[],{"data":9384,"content":9385,"nodeType":87},{},[9386],{"data":9387,"marks":9388,"value":498,"nodeType":82},{},[],{"metadata":9390,"sys":9393,"fields":9398},{"tags":9391,"concepts":9392},[],[],{"space":9394,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9396,"publishedVersion":62,"revision":44,"locale":29},{"sys":9395},{"type":12,"linkType":13,"id":14},{"sys":9397},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9399},{"url":514,"details":9400,"fileName":520,"contentType":521},{"size":516,"image":9401},{"width":518,"height":519},{"sys":9403,"fields":9406},{"id":9404,"createdAt":9405},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":9407,"slug":9408,"articleIntro":-1,"category":9409},"Compte 704 - Travaux","compte-704---travaux",[9410],{"metadata":9411,"sys":9414,"fields":9421},{"tags":9412,"concepts":9413},[],[],{"space":9415,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9417,"publishedVersion":469,"revision":62,"contentType":9419,"locale":29},{"sys":9416},{"type":12,"linkType":13,"id":14},{"sys":9418},{"id":21,"type":12,"linkType":22},{"sys":9420},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9422,"metaTitle":479,"metaDescription":480,"mainTitle":9423,"subtitle":499,"heroImage":9438,"ctaButton":522,"ctaLink":523},[478],{"data":9424,"content":9425,"nodeType":74},{},[9426,9432],{"data":9427,"content":9428,"nodeType":491},{},[9429],{"data":9430,"marks":9431,"value":490,"nodeType":82},{},[],{"data":9433,"content":9434,"nodeType":87},{},[9435],{"data":9436,"marks":9437,"value":498,"nodeType":82},{},[],{"metadata":9439,"sys":9442,"fields":9447},{"tags":9440,"concepts":9441},[],[],{"space":9443,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9445,"publishedVersion":62,"revision":44,"locale":29},{"sys":9444},{"type":12,"linkType":13,"id":14},{"sys":9446},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9448},{"url":514,"details":9449,"fileName":520,"contentType":521},{"size":516,"image":9450},{"width":518,"height":519},{"sys":9452,"fields":9455},{"id":9453,"createdAt":9454},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":9456,"slug":9457,"articleIntro":9456,"category":9458},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[9459],{"metadata":9460,"sys":9463,"fields":9470},{"tags":9461,"concepts":9462},[],[],{"space":9464,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9466,"publishedVersion":469,"revision":62,"contentType":9468,"locale":29},{"sys":9465},{"type":12,"linkType":13,"id":14},{"sys":9467},{"id":21,"type":12,"linkType":22},{"sys":9469},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9471,"metaTitle":479,"metaDescription":480,"mainTitle":9472,"subtitle":499,"heroImage":9487,"ctaButton":522,"ctaLink":523},[478],{"data":9473,"content":9474,"nodeType":74},{},[9475,9481],{"data":9476,"content":9477,"nodeType":491},{},[9478],{"data":9479,"marks":9480,"value":490,"nodeType":82},{},[],{"data":9482,"content":9483,"nodeType":87},{},[9484],{"data":9485,"marks":9486,"value":498,"nodeType":82},{},[],{"metadata":9488,"sys":9491,"fields":9496},{"tags":9489,"concepts":9490},[],[],{"space":9492,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9494,"publishedVersion":62,"revision":44,"locale":29},{"sys":9493},{"type":12,"linkType":13,"id":14},{"sys":9495},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9497},{"url":514,"details":9498,"fileName":520,"contentType":521},{"size":516,"image":9499},{"width":518,"height":519},{"sys":9501,"fields":9504},{"id":9502,"createdAt":9503},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":9505,"slug":9506,"articleIntro":9505,"category":9507},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[9508],{"metadata":9509,"sys":9512,"fields":9519},{"tags":9510,"concepts":9511},[],[],{"space":9513,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9515,"publishedVersion":469,"revision":62,"contentType":9517,"locale":29},{"sys":9514},{"type":12,"linkType":13,"id":14},{"sys":9516},{"id":21,"type":12,"linkType":22},{"sys":9518},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9520,"metaTitle":479,"metaDescription":480,"mainTitle":9521,"subtitle":499,"heroImage":9536,"ctaButton":522,"ctaLink":523},[478],{"data":9522,"content":9523,"nodeType":74},{},[9524,9530],{"data":9525,"content":9526,"nodeType":491},{},[9527],{"data":9528,"marks":9529,"value":490,"nodeType":82},{},[],{"data":9531,"content":9532,"nodeType":87},{},[9533],{"data":9534,"marks":9535,"value":498,"nodeType":82},{},[],{"metadata":9537,"sys":9540,"fields":9545},{"tags":9538,"concepts":9539},[],[],{"space":9541,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9543,"publishedVersion":62,"revision":44,"locale":29},{"sys":9542},{"type":12,"linkType":13,"id":14},{"sys":9544},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9546},{"url":514,"details":9547,"fileName":520,"contentType":521},{"size":516,"image":9548},{"width":518,"height":519},{"sys":9550,"fields":9553},{"id":9551,"createdAt":9552},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":9554,"slug":9555,"articleIntro":9554,"category":9556},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[9557],{"metadata":9558,"sys":9561,"fields":9568},{"tags":9559,"concepts":9560},[],[],{"space":9562,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9564,"publishedVersion":469,"revision":62,"contentType":9566,"locale":29},{"sys":9563},{"type":12,"linkType":13,"id":14},{"sys":9565},{"id":21,"type":12,"linkType":22},{"sys":9567},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9569,"metaTitle":479,"metaDescription":480,"mainTitle":9570,"subtitle":499,"heroImage":9585,"ctaButton":522,"ctaLink":523},[478],{"data":9571,"content":9572,"nodeType":74},{},[9573,9579],{"data":9574,"content":9575,"nodeType":491},{},[9576],{"data":9577,"marks":9578,"value":490,"nodeType":82},{},[],{"data":9580,"content":9581,"nodeType":87},{},[9582],{"data":9583,"marks":9584,"value":498,"nodeType":82},{},[],{"metadata":9586,"sys":9589,"fields":9594},{"tags":9587,"concepts":9588},[],[],{"space":9590,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9592,"publishedVersion":62,"revision":44,"locale":29},{"sys":9591},{"type":12,"linkType":13,"id":14},{"sys":9593},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9595},{"url":514,"details":9596,"fileName":520,"contentType":521},{"size":516,"image":9597},{"width":518,"height":519},{"sys":9599,"fields":9602},{"id":9600,"createdAt":9601},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":9603,"slug":9604,"articleIntro":9603,"category":9605},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[9606],{"metadata":9607,"sys":9610,"fields":9617},{"tags":9608,"concepts":9609},[],[],{"space":9611,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9613,"publishedVersion":469,"revision":62,"contentType":9615,"locale":29},{"sys":9612},{"type":12,"linkType":13,"id":14},{"sys":9614},{"id":21,"type":12,"linkType":22},{"sys":9616},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9618,"metaTitle":479,"metaDescription":480,"mainTitle":9619,"subtitle":499,"heroImage":9634,"ctaButton":522,"ctaLink":523},[478],{"data":9620,"content":9621,"nodeType":74},{},[9622,9628],{"data":9623,"content":9624,"nodeType":491},{},[9625],{"data":9626,"marks":9627,"value":490,"nodeType":82},{},[],{"data":9629,"content":9630,"nodeType":87},{},[9631],{"data":9632,"marks":9633,"value":498,"nodeType":82},{},[],{"metadata":9635,"sys":9638,"fields":9643},{"tags":9636,"concepts":9637},[],[],{"space":9639,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9641,"publishedVersion":62,"revision":44,"locale":29},{"sys":9640},{"type":12,"linkType":13,"id":14},{"sys":9642},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9644},{"url":514,"details":9645,"fileName":520,"contentType":521},{"size":516,"image":9646},{"width":518,"height":519},{"sys":9648,"fields":9651},{"id":9649,"createdAt":9650},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":9652,"slug":9653,"articleIntro":-1,"category":9654},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[9655],{"metadata":9656,"sys":9659,"fields":9666},{"tags":9657,"concepts":9658},[],[],{"space":9660,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9662,"publishedVersion":469,"revision":62,"contentType":9664,"locale":29},{"sys":9661},{"type":12,"linkType":13,"id":14},{"sys":9663},{"id":21,"type":12,"linkType":22},{"sys":9665},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9667,"metaTitle":479,"metaDescription":480,"mainTitle":9668,"subtitle":499,"heroImage":9683,"ctaButton":522,"ctaLink":523},[478],{"data":9669,"content":9670,"nodeType":74},{},[9671,9677],{"data":9672,"content":9673,"nodeType":491},{},[9674],{"data":9675,"marks":9676,"value":490,"nodeType":82},{},[],{"data":9678,"content":9679,"nodeType":87},{},[9680],{"data":9681,"marks":9682,"value":498,"nodeType":82},{},[],{"metadata":9684,"sys":9687,"fields":9692},{"tags":9685,"concepts":9686},[],[],{"space":9688,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9690,"publishedVersion":62,"revision":44,"locale":29},{"sys":9689},{"type":12,"linkType":13,"id":14},{"sys":9691},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9693},{"url":514,"details":9694,"fileName":520,"contentType":521},{"size":516,"image":9695},{"width":518,"height":519},{"sys":9697,"fields":9700},{"id":9698,"createdAt":9699},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":9701,"slug":9702,"articleIntro":9701,"category":9703},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[9704],{"metadata":9705,"sys":9708,"fields":9715},{"tags":9706,"concepts":9707},[],[],{"space":9709,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9711,"publishedVersion":469,"revision":62,"contentType":9713,"locale":29},{"sys":9710},{"type":12,"linkType":13,"id":14},{"sys":9712},{"id":21,"type":12,"linkType":22},{"sys":9714},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9716,"metaTitle":479,"metaDescription":480,"mainTitle":9717,"subtitle":499,"heroImage":9732,"ctaButton":522,"ctaLink":523},[478],{"data":9718,"content":9719,"nodeType":74},{},[9720,9726],{"data":9721,"content":9722,"nodeType":491},{},[9723],{"data":9724,"marks":9725,"value":490,"nodeType":82},{},[],{"data":9727,"content":9728,"nodeType":87},{},[9729],{"data":9730,"marks":9731,"value":498,"nodeType":82},{},[],{"metadata":9733,"sys":9736,"fields":9741},{"tags":9734,"concepts":9735},[],[],{"space":9737,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9739,"publishedVersion":62,"revision":44,"locale":29},{"sys":9738},{"type":12,"linkType":13,"id":14},{"sys":9740},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9742},{"url":514,"details":9743,"fileName":520,"contentType":521},{"size":516,"image":9744},{"width":518,"height":519},{"sys":9746,"fields":9749},{"id":9747,"createdAt":9748},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":9750,"slug":9751,"articleIntro":9750,"category":9752},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[9753],{"metadata":9754,"sys":9757,"fields":9764},{"tags":9755,"concepts":9756},[],[],{"space":9758,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9760,"publishedVersion":469,"revision":62,"contentType":9762,"locale":29},{"sys":9759},{"type":12,"linkType":13,"id":14},{"sys":9761},{"id":21,"type":12,"linkType":22},{"sys":9763},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9765,"metaTitle":479,"metaDescription":480,"mainTitle":9766,"subtitle":499,"heroImage":9781,"ctaButton":522,"ctaLink":523},[478],{"data":9767,"content":9768,"nodeType":74},{},[9769,9775],{"data":9770,"content":9771,"nodeType":491},{},[9772],{"data":9773,"marks":9774,"value":490,"nodeType":82},{},[],{"data":9776,"content":9777,"nodeType":87},{},[9778],{"data":9779,"marks":9780,"value":498,"nodeType":82},{},[],{"metadata":9782,"sys":9785,"fields":9790},{"tags":9783,"concepts":9784},[],[],{"space":9786,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9788,"publishedVersion":62,"revision":44,"locale":29},{"sys":9787},{"type":12,"linkType":13,"id":14},{"sys":9789},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9791},{"url":514,"details":9792,"fileName":520,"contentType":521},{"size":516,"image":9793},{"width":518,"height":519},{"sys":9795,"fields":9798},{"id":9796,"createdAt":9797},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":9799,"slug":9800,"articleIntro":9799,"category":9801},"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",[9802],{"metadata":9803,"sys":9806,"fields":9813},{"tags":9804,"concepts":9805},[],[],{"space":9807,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9809,"publishedVersion":469,"revision":62,"contentType":9811,"locale":29},{"sys":9808},{"type":12,"linkType":13,"id":14},{"sys":9810},{"id":21,"type":12,"linkType":22},{"sys":9812},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9814,"metaTitle":479,"metaDescription":480,"mainTitle":9815,"subtitle":499,"heroImage":9830,"ctaButton":522,"ctaLink":523},[478],{"data":9816,"content":9817,"nodeType":74},{},[9818,9824],{"data":9819,"content":9820,"nodeType":491},{},[9821],{"data":9822,"marks":9823,"value":490,"nodeType":82},{},[],{"data":9825,"content":9826,"nodeType":87},{},[9827],{"data":9828,"marks":9829,"value":498,"nodeType":82},{},[],{"metadata":9831,"sys":9834,"fields":9839},{"tags":9832,"concepts":9833},[],[],{"space":9835,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9837,"publishedVersion":62,"revision":44,"locale":29},{"sys":9836},{"type":12,"linkType":13,"id":14},{"sys":9838},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9840},{"url":514,"details":9841,"fileName":520,"contentType":521},{"size":516,"image":9842},{"width":518,"height":519},{"sys":9844,"fields":9847},{"id":9845,"createdAt":9846},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":9848,"slug":9849,"articleIntro":9848,"category":9850},"Compte 6237 - Publications","compte-6237-publications",[9851],{"metadata":9852,"sys":9855,"fields":9862},{"tags":9853,"concepts":9854},[],[],{"space":9856,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9858,"publishedVersion":469,"revision":62,"contentType":9860,"locale":29},{"sys":9857},{"type":12,"linkType":13,"id":14},{"sys":9859},{"id":21,"type":12,"linkType":22},{"sys":9861},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9863,"metaTitle":479,"metaDescription":480,"mainTitle":9864,"subtitle":499,"heroImage":9879,"ctaButton":522,"ctaLink":523},[478],{"data":9865,"content":9866,"nodeType":74},{},[9867,9873],{"data":9868,"content":9869,"nodeType":491},{},[9870],{"data":9871,"marks":9872,"value":490,"nodeType":82},{},[],{"data":9874,"content":9875,"nodeType":87},{},[9876],{"data":9877,"marks":9878,"value":498,"nodeType":82},{},[],{"metadata":9880,"sys":9883,"fields":9888},{"tags":9881,"concepts":9882},[],[],{"space":9884,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9886,"publishedVersion":62,"revision":44,"locale":29},{"sys":9885},{"type":12,"linkType":13,"id":14},{"sys":9887},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9889},{"url":514,"details":9890,"fileName":520,"contentType":521},{"size":516,"image":9891},{"width":518,"height":519},{"sys":9893,"fields":9896},{"id":9894,"createdAt":9895},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":9897,"slug":9898,"articleIntro":9897,"category":9899},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[9900],{"metadata":9901,"sys":9904,"fields":9911},{"tags":9902,"concepts":9903},[],[],{"space":9905,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9907,"publishedVersion":469,"revision":62,"contentType":9909,"locale":29},{"sys":9906},{"type":12,"linkType":13,"id":14},{"sys":9908},{"id":21,"type":12,"linkType":22},{"sys":9910},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9912,"metaTitle":479,"metaDescription":480,"mainTitle":9913,"subtitle":499,"heroImage":9928,"ctaButton":522,"ctaLink":523},[478],{"data":9914,"content":9915,"nodeType":74},{},[9916,9922],{"data":9917,"content":9918,"nodeType":491},{},[9919],{"data":9920,"marks":9921,"value":490,"nodeType":82},{},[],{"data":9923,"content":9924,"nodeType":87},{},[9925],{"data":9926,"marks":9927,"value":498,"nodeType":82},{},[],{"metadata":9929,"sys":9932,"fields":9937},{"tags":9930,"concepts":9931},[],[],{"space":9933,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9935,"publishedVersion":62,"revision":44,"locale":29},{"sys":9934},{"type":12,"linkType":13,"id":14},{"sys":9936},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9938},{"url":514,"details":9939,"fileName":520,"contentType":521},{"size":516,"image":9940},{"width":518,"height":519},{"sys":9942,"fields":9945},{"id":9943,"createdAt":9944},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":9946,"slug":9947,"articleIntro":9946,"category":9948},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[9949],{"metadata":9950,"sys":9953,"fields":9960},{"tags":9951,"concepts":9952},[],[],{"space":9954,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":9956,"publishedVersion":469,"revision":62,"contentType":9958,"locale":29},{"sys":9955},{"type":12,"linkType":13,"id":14},{"sys":9957},{"id":21,"type":12,"linkType":22},{"sys":9959},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":9961,"metaTitle":479,"metaDescription":480,"mainTitle":9962,"subtitle":499,"heroImage":9977,"ctaButton":522,"ctaLink":523},[478],{"data":9963,"content":9964,"nodeType":74},{},[9965,9971],{"data":9966,"content":9967,"nodeType":491},{},[9968],{"data":9969,"marks":9970,"value":490,"nodeType":82},{},[],{"data":9972,"content":9973,"nodeType":87},{},[9974],{"data":9975,"marks":9976,"value":498,"nodeType":82},{},[],{"metadata":9978,"sys":9981,"fields":9986},{"tags":9979,"concepts":9980},[],[],{"space":9982,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":9984,"publishedVersion":62,"revision":44,"locale":29},{"sys":9983},{"type":12,"linkType":13,"id":14},{"sys":9985},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":9987},{"url":514,"details":9988,"fileName":520,"contentType":521},{"size":516,"image":9989},{"width":518,"height":519},{"sys":9991,"fields":9994},{"id":9992,"createdAt":9993},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":9995,"slug":9996,"articleIntro":-1,"category":9997},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[9998],{"metadata":9999,"sys":10002,"fields":10009},{"tags":10000,"concepts":10001},[],[],{"space":10003,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10005,"publishedVersion":469,"revision":62,"contentType":10007,"locale":29},{"sys":10004},{"type":12,"linkType":13,"id":14},{"sys":10006},{"id":21,"type":12,"linkType":22},{"sys":10008},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10010,"metaTitle":479,"metaDescription":480,"mainTitle":10011,"subtitle":499,"heroImage":10026,"ctaButton":522,"ctaLink":523},[478],{"data":10012,"content":10013,"nodeType":74},{},[10014,10020],{"data":10015,"content":10016,"nodeType":491},{},[10017],{"data":10018,"marks":10019,"value":490,"nodeType":82},{},[],{"data":10021,"content":10022,"nodeType":87},{},[10023],{"data":10024,"marks":10025,"value":498,"nodeType":82},{},[],{"metadata":10027,"sys":10030,"fields":10035},{"tags":10028,"concepts":10029},[],[],{"space":10031,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":10033,"publishedVersion":62,"revision":44,"locale":29},{"sys":10032},{"type":12,"linkType":13,"id":14},{"sys":10034},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":10036},{"url":514,"details":10037,"fileName":520,"contentType":521},{"size":516,"image":10038},{"width":518,"height":519},{"sys":10040,"fields":10043},{"id":10041,"createdAt":10042},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":10044,"slug":10045,"articleIntro":10044,"category":10046},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[10047],{"metadata":10048,"sys":10051,"fields":10058},{"tags":10049,"concepts":10050},[],[],{"space":10052,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10054,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10059,"metaTitle":479,"metaDescription":480,"mainTitle":10060,"subtitle":499,"heroImage":10075,"ctaButton":522,"ctaLink":523},[478],{"data":10061,"content":10062,"nodeType":74},{},[10063,10069],{"data":10064,"content":10065,"nodeType":491},{},[10066],{"data":10067,"marks":10068,"value":490,"nodeType":82},{},[],{"data":10070,"content":10071,"nodeType":87},{},[10072],{"data":10073,"marks":10074,"value":498,"nodeType":82},{},[],{"metadata":10076,"sys":10079,"fields":10084},{"tags":10077,"concepts":10078},[],[],{"space":10080,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10085},{"url":514,"details":10086,"fileName":520,"contentType":521},{"size":516,"image":10087},{"width":518,"height":519},{"sys":10089,"fields":10092},{"id":10090,"createdAt":10091},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":10093,"slug":10094,"articleIntro":10093,"category":10095},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[10096],{"metadata":10097,"sys":10100,"fields":10107},{"tags":10098,"concepts":10099},[],[],{"space":10101,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10103,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10108,"metaTitle":479,"metaDescription":480,"mainTitle":10109,"subtitle":499,"heroImage":10124,"ctaButton":522,"ctaLink":523},[478],{"data":10110,"content":10111,"nodeType":74},{},[10112,10118],{"data":10113,"content":10114,"nodeType":491},{},[10115],{"data":10116,"marks":10117,"value":490,"nodeType":82},{},[],{"data":10119,"content":10120,"nodeType":87},{},[10121],{"data":10122,"marks":10123,"value":498,"nodeType":82},{},[],{"metadata":10125,"sys":10128,"fields":10133},{"tags":10126,"concepts":10127},[],[],{"space":10129,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10134},{"url":514,"details":10135,"fileName":520,"contentType":521},{"size":516,"image":10136},{"width":518,"height":519},{"sys":10138,"fields":10141},{"id":10139,"createdAt":10140},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":10142,"slug":10143,"articleIntro":-1,"category":10144},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[10145],{"metadata":10146,"sys":10149,"fields":10156},{"tags":10147,"concepts":10148},[],[],{"space":10150,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10152,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10157,"metaTitle":479,"metaDescription":480,"mainTitle":10158,"subtitle":499,"heroImage":10173,"ctaButton":522,"ctaLink":523},[478],{"data":10159,"content":10160,"nodeType":74},{},[10161,10167],{"data":10162,"content":10163,"nodeType":491},{},[10164],{"data":10165,"marks":10166,"value":490,"nodeType":82},{},[],{"data":10168,"content":10169,"nodeType":87},{},[10170],{"data":10171,"marks":10172,"value":498,"nodeType":82},{},[],{"metadata":10174,"sys":10177,"fields":10182},{"tags":10175,"concepts":10176},[],[],{"space":10178,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10183},{"url":514,"details":10184,"fileName":520,"contentType":521},{"size":516,"image":10185},{"width":518,"height":519},{"sys":10187,"fields":10190},{"id":10188,"createdAt":10189},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":10191,"slug":10192,"articleIntro":-1,"category":10193},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[10194],{"metadata":10195,"sys":10198,"fields":10205},{"tags":10196,"concepts":10197},[],[],{"space":10199,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10201,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10206,"metaTitle":479,"metaDescription":480,"mainTitle":10207,"subtitle":499,"heroImage":10222,"ctaButton":522,"ctaLink":523},[478],{"data":10208,"content":10209,"nodeType":74},{},[10210,10216],{"data":10211,"content":10212,"nodeType":491},{},[10213],{"data":10214,"marks":10215,"value":490,"nodeType":82},{},[],{"data":10217,"content":10218,"nodeType":87},{},[10219],{"data":10220,"marks":10221,"value":498,"nodeType":82},{},[],{"metadata":10223,"sys":10226,"fields":10231},{"tags":10224,"concepts":10225},[],[],{"space":10227,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10232},{"url":514,"details":10233,"fileName":520,"contentType":521},{"size":516,"image":10234},{"width":518,"height":519},{"sys":10236,"fields":10239},{"id":10237,"createdAt":10238},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":10240,"slug":10241,"articleIntro":10240,"category":10242},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[10243],{"metadata":10244,"sys":10247,"fields":10254},{"tags":10245,"concepts":10246},[],[],{"space":10248,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10250,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10255,"metaTitle":479,"metaDescription":480,"mainTitle":10256,"subtitle":499,"heroImage":10271,"ctaButton":522,"ctaLink":523},[478],{"data":10257,"content":10258,"nodeType":74},{},[10259,10265],{"data":10260,"content":10261,"nodeType":491},{},[10262],{"data":10263,"marks":10264,"value":490,"nodeType":82},{},[],{"data":10266,"content":10267,"nodeType":87},{},[10268],{"data":10269,"marks":10270,"value":498,"nodeType":82},{},[],{"metadata":10272,"sys":10275,"fields":10280},{"tags":10273,"concepts":10274},[],[],{"space":10276,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10281},{"url":514,"details":10282,"fileName":520,"contentType":521},{"size":516,"image":10283},{"width":518,"height":519},{"sys":10285,"fields":10288},{"id":10286,"createdAt":10287},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":10289,"slug":10290,"articleIntro":-1,"category":10291},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[10292],{"metadata":10293,"sys":10296,"fields":10303},{"tags":10294,"concepts":10295},[],[],{"space":10297,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10299,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10304,"metaTitle":479,"metaDescription":480,"mainTitle":10305,"subtitle":499,"heroImage":10320,"ctaButton":522,"ctaLink":523},[478],{"data":10306,"content":10307,"nodeType":74},{},[10308,10314],{"data":10309,"content":10310,"nodeType":491},{},[10311],{"data":10312,"marks":10313,"value":490,"nodeType":82},{},[],{"data":10315,"content":10316,"nodeType":87},{},[10317],{"data":10318,"marks":10319,"value":498,"nodeType":82},{},[],{"metadata":10321,"sys":10324,"fields":10329},{"tags":10322,"concepts":10323},[],[],{"space":10325,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10330},{"url":514,"details":10331,"fileName":520,"contentType":521},{"size":516,"image":10332},{"width":518,"height":519},{"sys":10334,"fields":10337},{"id":10335,"createdAt":10336},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":10338,"slug":10339,"articleIntro":10338,"category":10340},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[10341],{"metadata":10342,"sys":10345,"fields":10352},{"tags":10343,"concepts":10344},[],[],{"space":10346,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10348,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10353,"metaTitle":479,"metaDescription":480,"mainTitle":10354,"subtitle":499,"heroImage":10369,"ctaButton":522,"ctaLink":523},[478],{"data":10355,"content":10356,"nodeType":74},{},[10357,10363],{"data":10358,"content":10359,"nodeType":491},{},[10360],{"data":10361,"marks":10362,"value":490,"nodeType":82},{},[],{"data":10364,"content":10365,"nodeType":87},{},[10366],{"data":10367,"marks":10368,"value":498,"nodeType":82},{},[],{"metadata":10370,"sys":10373,"fields":10378},{"tags":10371,"concepts":10372},[],[],{"space":10374,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10379},{"url":514,"details":10380,"fileName":520,"contentType":521},{"size":516,"image":10381},{"width":518,"height":519},{"sys":10383,"fields":10386},{"id":10384,"createdAt":10385},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":10387,"slug":10388,"articleIntro":-1,"category":10389},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[10390],{"metadata":10391,"sys":10394,"fields":10401},{"tags":10392,"concepts":10393},[],[],{"space":10395,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10397,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10402,"metaTitle":479,"metaDescription":480,"mainTitle":10403,"subtitle":499,"heroImage":10418,"ctaButton":522,"ctaLink":523},[478],{"data":10404,"content":10405,"nodeType":74},{},[10406,10412],{"data":10407,"content":10408,"nodeType":491},{},[10409],{"data":10410,"marks":10411,"value":490,"nodeType":82},{},[],{"data":10413,"content":10414,"nodeType":87},{},[10415],{"data":10416,"marks":10417,"value":498,"nodeType":82},{},[],{"metadata":10419,"sys":10422,"fields":10427},{"tags":10420,"concepts":10421},[],[],{"space":10423,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10428},{"url":514,"details":10429,"fileName":520,"contentType":521},{"size":516,"image":10430},{"width":518,"height":519},{"sys":10432,"fields":10435},{"id":10433,"createdAt":10434},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":10436,"slug":10437,"articleIntro":10436,"category":10438},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[10439],{"metadata":10440,"sys":10443,"fields":10450},{"tags":10441,"concepts":10442},[],[],{"space":10444,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10446,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10451,"metaTitle":479,"metaDescription":480,"mainTitle":10452,"subtitle":499,"heroImage":10467,"ctaButton":522,"ctaLink":523},[478],{"data":10453,"content":10454,"nodeType":74},{},[10455,10461],{"data":10456,"content":10457,"nodeType":491},{},[10458],{"data":10459,"marks":10460,"value":490,"nodeType":82},{},[],{"data":10462,"content":10463,"nodeType":87},{},[10464],{"data":10465,"marks":10466,"value":498,"nodeType":82},{},[],{"metadata":10468,"sys":10471,"fields":10476},{"tags":10469,"concepts":10470},[],[],{"space":10472,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10477},{"url":514,"details":10478,"fileName":520,"contentType":521},{"size":516,"image":10479},{"width":518,"height":519},{"sys":10481,"fields":10484},{"id":10482,"createdAt":10483},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":10485,"slug":10486,"articleIntro":10485,"category":10487},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[10488],{"metadata":10489,"sys":10492,"fields":10499},{"tags":10490,"concepts":10491},[],[],{"space":10493,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10495,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10500,"metaTitle":479,"metaDescription":480,"mainTitle":10501,"subtitle":499,"heroImage":10516,"ctaButton":522,"ctaLink":523},[478],{"data":10502,"content":10503,"nodeType":74},{},[10504,10510],{"data":10505,"content":10506,"nodeType":491},{},[10507],{"data":10508,"marks":10509,"value":490,"nodeType":82},{},[],{"data":10511,"content":10512,"nodeType":87},{},[10513],{"data":10514,"marks":10515,"value":498,"nodeType":82},{},[],{"metadata":10517,"sys":10520,"fields":10525},{"tags":10518,"concepts":10519},[],[],{"space":10521,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10526},{"url":514,"details":10527,"fileName":520,"contentType":521},{"size":516,"image":10528},{"width":518,"height":519},{"sys":10530,"fields":10533},{"id":10531,"createdAt":10532},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":10534,"slug":10535,"articleIntro":10534,"category":10536},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[10537],{"metadata":10538,"sys":10541,"fields":10548},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10544,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10549,"metaTitle":479,"metaDescription":480,"mainTitle":10550,"subtitle":499,"heroImage":10565,"ctaButton":522,"ctaLink":523},[478],{"data":10551,"content":10552,"nodeType":74},{},[10553,10559],{"data":10554,"content":10555,"nodeType":491},{},[10556],{"data":10557,"marks":10558,"value":490,"nodeType":82},{},[],{"data":10560,"content":10561,"nodeType":87},{},[10562],{"data":10563,"marks":10564,"value":498,"nodeType":82},{},[],{"metadata":10566,"sys":10569,"fields":10574},{"tags":10567,"concepts":10568},[],[],{"space":10570,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10575},{"url":514,"details":10576,"fileName":520,"contentType":521},{"size":516,"image":10577},{"width":518,"height":519},{"sys":10579,"fields":10582},{"id":10580,"createdAt":10581},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":10583,"slug":10584,"articleIntro":10583,"category":10585},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[10586],{"metadata":10587,"sys":10590,"fields":10597},{"tags":10588,"concepts":10589},[],[],{"space":10591,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10593,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10598,"metaTitle":479,"metaDescription":480,"mainTitle":10599,"subtitle":499,"heroImage":10614,"ctaButton":522,"ctaLink":523},[478],{"data":10600,"content":10601,"nodeType":74},{},[10602,10608],{"data":10603,"content":10604,"nodeType":491},{},[10605],{"data":10606,"marks":10607,"value":490,"nodeType":82},{},[],{"data":10609,"content":10610,"nodeType":87},{},[10611],{"data":10612,"marks":10613,"value":498,"nodeType":82},{},[],{"metadata":10615,"sys":10618,"fields":10623},{"tags":10616,"concepts":10617},[],[],{"space":10619,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10624},{"url":514,"details":10625,"fileName":520,"contentType":521},{"size":516,"image":10626},{"width":518,"height":519},{"sys":10628,"fields":10631},{"id":10629,"createdAt":10630},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":10632,"slug":10633,"articleIntro":-1,"category":10634},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[10635],{"metadata":10636,"sys":10639,"fields":10646},{"tags":10637,"concepts":10638},[],[],{"space":10640,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10642,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10647,"metaTitle":479,"metaDescription":480,"mainTitle":10648,"subtitle":499,"heroImage":10663,"ctaButton":522,"ctaLink":523},[478],{"data":10649,"content":10650,"nodeType":74},{},[10651,10657],{"data":10652,"content":10653,"nodeType":491},{},[10654],{"data":10655,"marks":10656,"value":490,"nodeType":82},{},[],{"data":10658,"content":10659,"nodeType":87},{},[10660],{"data":10661,"marks":10662,"value":498,"nodeType":82},{},[],{"metadata":10664,"sys":10667,"fields":10672},{"tags":10665,"concepts":10666},[],[],{"space":10668,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10673},{"url":514,"details":10674,"fileName":520,"contentType":521},{"size":516,"image":10675},{"width":518,"height":519},{"sys":10677,"fields":10680},{"id":10678,"createdAt":10679},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":10681,"slug":10682,"articleIntro":-1,"category":10683},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[10684],{"metadata":10685,"sys":10688,"fields":10695},{"tags":10686,"concepts":10687},[],[],{"space":10689,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10691,"publishedVersion":469,"revision":62,"contentType":10693,"locale":29},{"sys":10690},{"type":12,"linkType":13,"id":14},{"sys":10692},{"id":21,"type":12,"linkType":22},{"sys":10694},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10696,"metaTitle":479,"metaDescription":480,"mainTitle":10697,"subtitle":499,"heroImage":10712,"ctaButton":522,"ctaLink":523},[478],{"data":10698,"content":10699,"nodeType":74},{},[10700,10706],{"data":10701,"content":10702,"nodeType":491},{},[10703],{"data":10704,"marks":10705,"value":490,"nodeType":82},{},[],{"data":10707,"content":10708,"nodeType":87},{},[10709],{"data":10710,"marks":10711,"value":498,"nodeType":82},{},[],{"metadata":10713,"sys":10716,"fields":10721},{"tags":10714,"concepts":10715},[],[],{"space":10717,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":10719,"publishedVersion":62,"revision":44,"locale":29},{"sys":10718},{"type":12,"linkType":13,"id":14},{"sys":10720},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":10722},{"url":514,"details":10723,"fileName":520,"contentType":521},{"size":516,"image":10724},{"width":518,"height":519},{"sys":10726,"fields":10729},{"id":10727,"createdAt":10728},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":10730,"slug":10731,"articleIntro":10730,"category":10732},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[10733],{"metadata":10734,"sys":10737,"fields":10744},{"tags":10735,"concepts":10736},[],[],{"space":10738,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10740,"publishedVersion":469,"revision":62,"contentType":10742,"locale":29},{"sys":10739},{"type":12,"linkType":13,"id":14},{"sys":10741},{"id":21,"type":12,"linkType":22},{"sys":10743},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10745,"metaTitle":479,"metaDescription":480,"mainTitle":10746,"subtitle":499,"heroImage":10761,"ctaButton":522,"ctaLink":523},[478],{"data":10747,"content":10748,"nodeType":74},{},[10749,10755],{"data":10750,"content":10751,"nodeType":491},{},[10752],{"data":10753,"marks":10754,"value":490,"nodeType":82},{},[],{"data":10756,"content":10757,"nodeType":87},{},[10758],{"data":10759,"marks":10760,"value":498,"nodeType":82},{},[],{"metadata":10762,"sys":10765,"fields":10770},{"tags":10763,"concepts":10764},[],[],{"space":10766,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":10768,"publishedVersion":62,"revision":44,"locale":29},{"sys":10767},{"type":12,"linkType":13,"id":14},{"sys":10769},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":10771},{"url":514,"details":10772,"fileName":520,"contentType":521},{"size":516,"image":10773},{"width":518,"height":519},{"sys":10775,"fields":10778},{"id":10776,"createdAt":10777},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":10779,"slug":10780,"articleIntro":10779,"category":10781},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[10782],{"metadata":10783,"sys":10786,"fields":10793},{"tags":10784,"concepts":10785},[],[],{"space":10787,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10789,"publishedVersion":469,"revision":62,"contentType":10791,"locale":29},{"sys":10788},{"type":12,"linkType":13,"id":14},{"sys":10790},{"id":21,"type":12,"linkType":22},{"sys":10792},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10794,"metaTitle":479,"metaDescription":480,"mainTitle":10795,"subtitle":499,"heroImage":10810,"ctaButton":522,"ctaLink":523},[478],{"data":10796,"content":10797,"nodeType":74},{},[10798,10804],{"data":10799,"content":10800,"nodeType":491},{},[10801],{"data":10802,"marks":10803,"value":490,"nodeType":82},{},[],{"data":10805,"content":10806,"nodeType":87},{},[10807],{"data":10808,"marks":10809,"value":498,"nodeType":82},{},[],{"metadata":10811,"sys":10814,"fields":10819},{"tags":10812,"concepts":10813},[],[],{"space":10815,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":10817,"publishedVersion":62,"revision":44,"locale":29},{"sys":10816},{"type":12,"linkType":13,"id":14},{"sys":10818},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":10820},{"url":514,"details":10821,"fileName":520,"contentType":521},{"size":516,"image":10822},{"width":518,"height":519},{"sys":10824,"fields":10827},{"id":10825,"createdAt":10826},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":10828,"slug":10829,"articleIntro":-1,"category":10830},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[10831],{"metadata":10832,"sys":10835,"fields":10842},{"tags":10833,"concepts":10834},[],[],{"space":10836,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10838,"publishedVersion":469,"revision":62,"contentType":10840,"locale":29},{"sys":10837},{"type":12,"linkType":13,"id":14},{"sys":10839},{"id":21,"type":12,"linkType":22},{"sys":10841},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10843,"metaTitle":479,"metaDescription":480,"mainTitle":10844,"subtitle":499,"heroImage":10859,"ctaButton":522,"ctaLink":523},[478],{"data":10845,"content":10846,"nodeType":74},{},[10847,10853],{"data":10848,"content":10849,"nodeType":491},{},[10850],{"data":10851,"marks":10852,"value":490,"nodeType":82},{},[],{"data":10854,"content":10855,"nodeType":87},{},[10856],{"data":10857,"marks":10858,"value":498,"nodeType":82},{},[],{"metadata":10860,"sys":10863,"fields":10868},{"tags":10861,"concepts":10862},[],[],{"space":10864,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":10866,"publishedVersion":62,"revision":44,"locale":29},{"sys":10865},{"type":12,"linkType":13,"id":14},{"sys":10867},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":10869},{"url":514,"details":10870,"fileName":520,"contentType":521},{"size":516,"image":10871},{"width":518,"height":519},{"sys":10873,"fields":10876},{"id":10874,"createdAt":10875},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":10877,"slug":10878,"articleIntro":10877,"category":10879},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[10880],{"metadata":10881,"sys":10884,"fields":10891},{"tags":10882,"concepts":10883},[],[],{"space":10885,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10887,"publishedVersion":469,"revision":62,"contentType":10889,"locale":29},{"sys":10886},{"type":12,"linkType":13,"id":14},{"sys":10888},{"id":21,"type":12,"linkType":22},{"sys":10890},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10892,"metaTitle":479,"metaDescription":480,"mainTitle":10893,"subtitle":499,"heroImage":10908,"ctaButton":522,"ctaLink":523},[478],{"data":10894,"content":10895,"nodeType":74},{},[10896,10902],{"data":10897,"content":10898,"nodeType":491},{},[10899],{"data":10900,"marks":10901,"value":490,"nodeType":82},{},[],{"data":10903,"content":10904,"nodeType":87},{},[10905],{"data":10906,"marks":10907,"value":498,"nodeType":82},{},[],{"metadata":10909,"sys":10912,"fields":10917},{"tags":10910,"concepts":10911},[],[],{"space":10913,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":10915,"publishedVersion":62,"revision":44,"locale":29},{"sys":10914},{"type":12,"linkType":13,"id":14},{"sys":10916},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":10918},{"url":514,"details":10919,"fileName":520,"contentType":521},{"size":516,"image":10920},{"width":518,"height":519},{"sys":10922,"fields":10925},{"id":10923,"createdAt":10924},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":10926,"slug":10927,"articleIntro":10928,"category":10929},"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",[10930],{"metadata":10931,"sys":10934,"fields":10941},{"tags":10932,"concepts":10933},[],[],{"space":10935,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10937,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10942,"metaTitle":479,"metaDescription":480,"mainTitle":10943,"subtitle":499,"heroImage":10958,"ctaButton":522,"ctaLink":523},[478],{"data":10944,"content":10945,"nodeType":74},{},[10946,10952],{"data":10947,"content":10948,"nodeType":491},{},[10949],{"data":10950,"marks":10951,"value":490,"nodeType":82},{},[],{"data":10953,"content":10954,"nodeType":87},{},[10955],{"data":10956,"marks":10957,"value":498,"nodeType":82},{},[],{"metadata":10959,"sys":10962,"fields":10967},{"tags":10960,"concepts":10961},[],[],{"space":10963,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":10968},{"url":514,"details":10969,"fileName":520,"contentType":521},{"size":516,"image":10970},{"width":518,"height":519},{"sys":10972,"fields":10975},{"id":10973,"createdAt":10974},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":10976,"slug":10977,"articleIntro":10976,"category":10978},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[10979],{"metadata":10980,"sys":10983,"fields":10990},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":10986,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":10991,"metaTitle":479,"metaDescription":480,"mainTitle":10992,"subtitle":499,"heroImage":11007,"ctaButton":522,"ctaLink":523},[478],{"data":10993,"content":10994,"nodeType":74},{},[10995,11001],{"data":10996,"content":10997,"nodeType":491},{},[10998],{"data":10999,"marks":11000,"value":490,"nodeType":82},{},[],{"data":11002,"content":11003,"nodeType":87},{},[11004],{"data":11005,"marks":11006,"value":498,"nodeType":82},{},[],{"metadata":11008,"sys":11011,"fields":11016},{"tags":11009,"concepts":11010},[],[],{"space":11012,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11017},{"url":514,"details":11018,"fileName":520,"contentType":521},{"size":516,"image":11019},{"width":518,"height":519},{"sys":11021,"fields":11024},{"id":11022,"createdAt":11023},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":11025,"slug":11026,"articleIntro":-1,"category":11027},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[11028],{"metadata":11029,"sys":11032,"fields":11039},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11035,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11040,"metaTitle":479,"metaDescription":480,"mainTitle":11041,"subtitle":499,"heroImage":11056,"ctaButton":522,"ctaLink":523},[478],{"data":11042,"content":11043,"nodeType":74},{},[11044,11050],{"data":11045,"content":11046,"nodeType":491},{},[11047],{"data":11048,"marks":11049,"value":490,"nodeType":82},{},[],{"data":11051,"content":11052,"nodeType":87},{},[11053],{"data":11054,"marks":11055,"value":498,"nodeType":82},{},[],{"metadata":11057,"sys":11060,"fields":11065},{"tags":11058,"concepts":11059},[],[],{"space":11061,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11066},{"url":514,"details":11067,"fileName":520,"contentType":521},{"size":516,"image":11068},{"width":518,"height":519},{"sys":11070,"fields":11073},{"id":11071,"createdAt":11072},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":11074,"slug":11075,"articleIntro":11074,"category":11076},"2748 - Autres prêts","compte-2748-autres-prets",[11077],{"metadata":11078,"sys":11081,"fields":11088},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11084,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11089,"metaTitle":479,"metaDescription":480,"mainTitle":11090,"subtitle":499,"heroImage":11105,"ctaButton":522,"ctaLink":523},[478],{"data":11091,"content":11092,"nodeType":74},{},[11093,11099],{"data":11094,"content":11095,"nodeType":491},{},[11096],{"data":11097,"marks":11098,"value":490,"nodeType":82},{},[],{"data":11100,"content":11101,"nodeType":87},{},[11102],{"data":11103,"marks":11104,"value":498,"nodeType":82},{},[],{"metadata":11106,"sys":11109,"fields":11114},{"tags":11107,"concepts":11108},[],[],{"space":11110,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11115},{"url":514,"details":11116,"fileName":520,"contentType":521},{"size":516,"image":11117},{"width":518,"height":519},{"sys":11119,"fields":11122},{"id":11120,"createdAt":11121},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":11123,"slug":11124,"articleIntro":11123,"category":11125},"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",[11126],{"metadata":11127,"sys":11130,"fields":11137},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11133,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11138,"metaTitle":479,"metaDescription":480,"mainTitle":11139,"subtitle":499,"heroImage":11154,"ctaButton":522,"ctaLink":523},[478],{"data":11140,"content":11141,"nodeType":74},{},[11142,11148],{"data":11143,"content":11144,"nodeType":491},{},[11145],{"data":11146,"marks":11147,"value":490,"nodeType":82},{},[],{"data":11149,"content":11150,"nodeType":87},{},[11151],{"data":11152,"marks":11153,"value":498,"nodeType":82},{},[],{"metadata":11155,"sys":11158,"fields":11163},{"tags":11156,"concepts":11157},[],[],{"space":11159,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11164},{"url":514,"details":11165,"fileName":520,"contentType":521},{"size":516,"image":11166},{"width":518,"height":519},{"sys":11168,"fields":11171},{"id":11169,"createdAt":11170},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":11172,"slug":11173,"articleIntro":11172,"category":11174},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[11175],{"metadata":11176,"sys":11179,"fields":11186},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11182,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11187,"metaTitle":479,"metaDescription":480,"mainTitle":11188,"subtitle":499,"heroImage":11203,"ctaButton":522,"ctaLink":523},[478],{"data":11189,"content":11190,"nodeType":74},{},[11191,11197],{"data":11192,"content":11193,"nodeType":491},{},[11194],{"data":11195,"marks":11196,"value":490,"nodeType":82},{},[],{"data":11198,"content":11199,"nodeType":87},{},[11200],{"data":11201,"marks":11202,"value":498,"nodeType":82},{},[],{"metadata":11204,"sys":11207,"fields":11212},{"tags":11205,"concepts":11206},[],[],{"space":11208,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11213},{"url":514,"details":11214,"fileName":520,"contentType":521},{"size":516,"image":11215},{"width":518,"height":519},{"sys":11217,"fields":11220},{"id":11218,"createdAt":11219},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":11221,"slug":11222,"articleIntro":11221,"category":11223},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[11224],{"metadata":11225,"sys":11228,"fields":11235},{"tags":11226,"concepts":11227},[],[],{"space":11229,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11231,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11236,"metaTitle":479,"metaDescription":480,"mainTitle":11237,"subtitle":499,"heroImage":11252,"ctaButton":522,"ctaLink":523},[478],{"data":11238,"content":11239,"nodeType":74},{},[11240,11246],{"data":11241,"content":11242,"nodeType":491},{},[11243],{"data":11244,"marks":11245,"value":490,"nodeType":82},{},[],{"data":11247,"content":11248,"nodeType":87},{},[11249],{"data":11250,"marks":11251,"value":498,"nodeType":82},{},[],{"metadata":11253,"sys":11256,"fields":11261},{"tags":11254,"concepts":11255},[],[],{"space":11257,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11262},{"url":514,"details":11263,"fileName":520,"contentType":521},{"size":516,"image":11264},{"width":518,"height":519},{"sys":11266,"fields":11269},{"id":11267,"createdAt":11268},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":11270,"slug":11271,"articleIntro":11270,"category":11272},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[11273],{"metadata":11274,"sys":11277,"fields":11284},{"tags":11275,"concepts":11276},[],[],{"space":11278,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11280,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11285,"metaTitle":479,"metaDescription":480,"mainTitle":11286,"subtitle":499,"heroImage":11301,"ctaButton":522,"ctaLink":523},[478],{"data":11287,"content":11288,"nodeType":74},{},[11289,11295],{"data":11290,"content":11291,"nodeType":491},{},[11292],{"data":11293,"marks":11294,"value":490,"nodeType":82},{},[],{"data":11296,"content":11297,"nodeType":87},{},[11298],{"data":11299,"marks":11300,"value":498,"nodeType":82},{},[],{"metadata":11302,"sys":11305,"fields":11310},{"tags":11303,"concepts":11304},[],[],{"space":11306,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11311},{"url":514,"details":11312,"fileName":520,"contentType":521},{"size":516,"image":11313},{"width":518,"height":519},{"sys":11315,"fields":11318},{"id":11316,"createdAt":11317},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":11319,"slug":11320,"articleIntro":11319,"category":11321},"Compte 6256 - Missions","compte-6256-missions",[11322],{"metadata":11323,"sys":11326,"fields":11333},{"tags":11324,"concepts":11325},[],[],{"space":11327,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11329,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11334,"metaTitle":479,"metaDescription":480,"mainTitle":11335,"subtitle":499,"heroImage":11350,"ctaButton":522,"ctaLink":523},[478],{"data":11336,"content":11337,"nodeType":74},{},[11338,11344],{"data":11339,"content":11340,"nodeType":491},{},[11341],{"data":11342,"marks":11343,"value":490,"nodeType":82},{},[],{"data":11345,"content":11346,"nodeType":87},{},[11347],{"data":11348,"marks":11349,"value":498,"nodeType":82},{},[],{"metadata":11351,"sys":11354,"fields":11359},{"tags":11352,"concepts":11353},[],[],{"space":11355,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11360},{"url":514,"details":11361,"fileName":520,"contentType":521},{"size":516,"image":11362},{"width":518,"height":519},{"sys":11364,"fields":11367},{"id":11365,"createdAt":11366},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":11368,"slug":11369,"articleIntro":11368,"category":11370},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[11371],{"metadata":11372,"sys":11375,"fields":11382},{"tags":11373,"concepts":11374},[],[],{"space":11376,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11378,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11383,"metaTitle":479,"metaDescription":480,"mainTitle":11384,"subtitle":499,"heroImage":11399,"ctaButton":522,"ctaLink":523},[478],{"data":11385,"content":11386,"nodeType":74},{},[11387,11393],{"data":11388,"content":11389,"nodeType":491},{},[11390],{"data":11391,"marks":11392,"value":490,"nodeType":82},{},[],{"data":11394,"content":11395,"nodeType":87},{},[11396],{"data":11397,"marks":11398,"value":498,"nodeType":82},{},[],{"metadata":11400,"sys":11403,"fields":11408},{"tags":11401,"concepts":11402},[],[],{"space":11404,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11409},{"url":514,"details":11410,"fileName":520,"contentType":521},{"size":516,"image":11411},{"width":518,"height":519},{"sys":11413,"fields":11416},{"id":11414,"createdAt":11415},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":11417,"slug":11418,"articleIntro":11417,"category":11419},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[11420],{"metadata":11421,"sys":11424,"fields":11431},{"tags":11422,"concepts":11423},[],[],{"space":11425,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11427,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11432,"metaTitle":479,"metaDescription":480,"mainTitle":11433,"subtitle":499,"heroImage":11448,"ctaButton":522,"ctaLink":523},[478],{"data":11434,"content":11435,"nodeType":74},{},[11436,11442],{"data":11437,"content":11438,"nodeType":491},{},[11439],{"data":11440,"marks":11441,"value":490,"nodeType":82},{},[],{"data":11443,"content":11444,"nodeType":87},{},[11445],{"data":11446,"marks":11447,"value":498,"nodeType":82},{},[],{"metadata":11449,"sys":11452,"fields":11457},{"tags":11450,"concepts":11451},[],[],{"space":11453,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11458},{"url":514,"details":11459,"fileName":520,"contentType":521},{"size":516,"image":11460},{"width":518,"height":519},{"sys":11462,"fields":11465},{"id":11463,"createdAt":11464},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":11466,"slug":11467,"articleIntro":-1,"category":11468},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[11469],{"metadata":11470,"sys":11473,"fields":11480},{"tags":11471,"concepts":11472},[],[],{"space":11474,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11476,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11481,"metaTitle":479,"metaDescription":480,"mainTitle":11482,"subtitle":499,"heroImage":11497,"ctaButton":522,"ctaLink":523},[478],{"data":11483,"content":11484,"nodeType":74},{},[11485,11491],{"data":11486,"content":11487,"nodeType":491},{},[11488],{"data":11489,"marks":11490,"value":490,"nodeType":82},{},[],{"data":11492,"content":11493,"nodeType":87},{},[11494],{"data":11495,"marks":11496,"value":498,"nodeType":82},{},[],{"metadata":11498,"sys":11501,"fields":11506},{"tags":11499,"concepts":11500},[],[],{"space":11502,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11507},{"url":514,"details":11508,"fileName":520,"contentType":521},{"size":516,"image":11509},{"width":518,"height":519},{"sys":11511,"fields":11514},{"id":11512,"createdAt":11513},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":11515,"slug":11516,"articleIntro":11515,"category":11517},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[11518],{"metadata":11519,"sys":11522,"fields":11529},{"tags":11520,"concepts":11521},[],[],{"space":11523,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11525,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11530,"metaTitle":479,"metaDescription":480,"mainTitle":11531,"subtitle":499,"heroImage":11546,"ctaButton":522,"ctaLink":523},[478],{"data":11532,"content":11533,"nodeType":74},{},[11534,11540],{"data":11535,"content":11536,"nodeType":491},{},[11537],{"data":11538,"marks":11539,"value":490,"nodeType":82},{},[],{"data":11541,"content":11542,"nodeType":87},{},[11543],{"data":11544,"marks":11545,"value":498,"nodeType":82},{},[],{"metadata":11547,"sys":11550,"fields":11555},{"tags":11548,"concepts":11549},[],[],{"space":11551,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11556},{"url":514,"details":11557,"fileName":520,"contentType":521},{"size":516,"image":11558},{"width":518,"height":519},{"sys":11560,"fields":11563},{"id":11561,"createdAt":11562},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":11564,"slug":11565,"articleIntro":11564,"category":11566},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[11567],{"metadata":11568,"sys":11571,"fields":11578},{"tags":11569,"concepts":11570},[],[],{"space":11572,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11574,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11579,"metaTitle":479,"metaDescription":480,"mainTitle":11580,"subtitle":499,"heroImage":11595,"ctaButton":522,"ctaLink":523},[478],{"data":11581,"content":11582,"nodeType":74},{},[11583,11589],{"data":11584,"content":11585,"nodeType":491},{},[11586],{"data":11587,"marks":11588,"value":490,"nodeType":82},{},[],{"data":11590,"content":11591,"nodeType":87},{},[11592],{"data":11593,"marks":11594,"value":498,"nodeType":82},{},[],{"metadata":11596,"sys":11599,"fields":11604},{"tags":11597,"concepts":11598},[],[],{"space":11600,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11605},{"url":514,"details":11606,"fileName":520,"contentType":521},{"size":516,"image":11607},{"width":518,"height":519},{"sys":11609,"fields":11612},{"id":11610,"createdAt":11611},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":11613,"slug":11614,"articleIntro":-1,"category":11615},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[11616],{"metadata":11617,"sys":11620,"fields":11627},{"tags":11618,"concepts":11619},[],[],{"space":11621,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11623,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11628,"metaTitle":479,"metaDescription":480,"mainTitle":11629,"subtitle":499,"heroImage":11644,"ctaButton":522,"ctaLink":523},[478],{"data":11630,"content":11631,"nodeType":74},{},[11632,11638],{"data":11633,"content":11634,"nodeType":491},{},[11635],{"data":11636,"marks":11637,"value":490,"nodeType":82},{},[],{"data":11639,"content":11640,"nodeType":87},{},[11641],{"data":11642,"marks":11643,"value":498,"nodeType":82},{},[],{"metadata":11645,"sys":11648,"fields":11653},{"tags":11646,"concepts":11647},[],[],{"space":11649,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11654},{"url":514,"details":11655,"fileName":520,"contentType":521},{"size":516,"image":11656},{"width":518,"height":519},{"sys":11658,"fields":11661},{"id":11659,"createdAt":11660},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":11662,"slug":11663,"articleIntro":11662,"category":11664},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[11665],{"metadata":11666,"sys":11669,"fields":11676},{"tags":11667,"concepts":11668},[],[],{"space":11670,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11672,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11677,"metaTitle":479,"metaDescription":480,"mainTitle":11678,"subtitle":499,"heroImage":11693,"ctaButton":522,"ctaLink":523},[478],{"data":11679,"content":11680,"nodeType":74},{},[11681,11687],{"data":11682,"content":11683,"nodeType":491},{},[11684],{"data":11685,"marks":11686,"value":490,"nodeType":82},{},[],{"data":11688,"content":11689,"nodeType":87},{},[11690],{"data":11691,"marks":11692,"value":498,"nodeType":82},{},[],{"metadata":11694,"sys":11697,"fields":11702},{"tags":11695,"concepts":11696},[],[],{"space":11698,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11703},{"url":514,"details":11704,"fileName":520,"contentType":521},{"size":516,"image":11705},{"width":518,"height":519},{"sys":11707,"fields":11710},{"id":11708,"createdAt":11709},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":11711,"slug":11712,"articleIntro":11711,"category":11713},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[11714],{"metadata":11715,"sys":11718,"fields":11725},{"tags":11716,"concepts":11717},[],[],{"space":11719,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11721,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11726,"metaTitle":479,"metaDescription":480,"mainTitle":11727,"subtitle":499,"heroImage":11742,"ctaButton":522,"ctaLink":523},[478],{"data":11728,"content":11729,"nodeType":74},{},[11730,11736],{"data":11731,"content":11732,"nodeType":491},{},[11733],{"data":11734,"marks":11735,"value":490,"nodeType":82},{},[],{"data":11737,"content":11738,"nodeType":87},{},[11739],{"data":11740,"marks":11741,"value":498,"nodeType":82},{},[],{"metadata":11743,"sys":11746,"fields":11751},{"tags":11744,"concepts":11745},[],[],{"space":11747,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":11752},{"url":514,"details":11753,"fileName":520,"contentType":521},{"size":516,"image":11754},{"width":518,"height":519},{"sys":11756,"fields":11759},{"id":11757,"createdAt":11758},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":11760,"slug":11761,"articleIntro":11760,"category":11762},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[11763],{"metadata":11764,"sys":11767,"fields":11774},{"tags":11765,"concepts":11766},[],[],{"space":11768,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11770,"publishedVersion":469,"revision":62,"contentType":11772,"locale":29},{"sys":11769},{"type":12,"linkType":13,"id":14},{"sys":11771},{"id":21,"type":12,"linkType":22},{"sys":11773},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11775,"metaTitle":479,"metaDescription":480,"mainTitle":11776,"subtitle":499,"heroImage":11791,"ctaButton":522,"ctaLink":523},[478],{"data":11777,"content":11778,"nodeType":74},{},[11779,11785],{"data":11780,"content":11781,"nodeType":491},{},[11782],{"data":11783,"marks":11784,"value":490,"nodeType":82},{},[],{"data":11786,"content":11787,"nodeType":87},{},[11788],{"data":11789,"marks":11790,"value":498,"nodeType":82},{},[],{"metadata":11792,"sys":11795,"fields":11800},{"tags":11793,"concepts":11794},[],[],{"space":11796,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":11798,"publishedVersion":62,"revision":44,"locale":29},{"sys":11797},{"type":12,"linkType":13,"id":14},{"sys":11799},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":11801},{"url":514,"details":11802,"fileName":520,"contentType":521},{"size":516,"image":11803},{"width":518,"height":519},{"sys":11805,"fields":11808},{"id":11806,"createdAt":11807},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":11809,"slug":11810,"articleIntro":11809,"category":11811},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[11812],{"metadata":11813,"sys":11816,"fields":11823},{"tags":11814,"concepts":11815},[],[],{"space":11817,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11819,"publishedVersion":469,"revision":62,"contentType":11821,"locale":29},{"sys":11818},{"type":12,"linkType":13,"id":14},{"sys":11820},{"id":21,"type":12,"linkType":22},{"sys":11822},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11824,"metaTitle":479,"metaDescription":480,"mainTitle":11825,"subtitle":499,"heroImage":11840,"ctaButton":522,"ctaLink":523},[478],{"data":11826,"content":11827,"nodeType":74},{},[11828,11834],{"data":11829,"content":11830,"nodeType":491},{},[11831],{"data":11832,"marks":11833,"value":490,"nodeType":82},{},[],{"data":11835,"content":11836,"nodeType":87},{},[11837],{"data":11838,"marks":11839,"value":498,"nodeType":82},{},[],{"metadata":11841,"sys":11844,"fields":11849},{"tags":11842,"concepts":11843},[],[],{"space":11845,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":11847,"publishedVersion":62,"revision":44,"locale":29},{"sys":11846},{"type":12,"linkType":13,"id":14},{"sys":11848},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":11850},{"url":514,"details":11851,"fileName":520,"contentType":521},{"size":516,"image":11852},{"width":518,"height":519},{"sys":11854,"fields":11857},{"id":11855,"createdAt":11856},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":11858,"slug":11859,"articleIntro":11858,"category":11860},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[11861],{"metadata":11862,"sys":11865,"fields":11872},{"tags":11863,"concepts":11864},[],[],{"space":11866,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11868,"publishedVersion":469,"revision":62,"contentType":11870,"locale":29},{"sys":11867},{"type":12,"linkType":13,"id":14},{"sys":11869},{"id":21,"type":12,"linkType":22},{"sys":11871},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11873,"metaTitle":479,"metaDescription":480,"mainTitle":11874,"subtitle":499,"heroImage":11889,"ctaButton":522,"ctaLink":523},[478],{"data":11875,"content":11876,"nodeType":74},{},[11877,11883],{"data":11878,"content":11879,"nodeType":491},{},[11880],{"data":11881,"marks":11882,"value":490,"nodeType":82},{},[],{"data":11884,"content":11885,"nodeType":87},{},[11886],{"data":11887,"marks":11888,"value":498,"nodeType":82},{},[],{"metadata":11890,"sys":11893,"fields":11898},{"tags":11891,"concepts":11892},[],[],{"space":11894,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":11896,"publishedVersion":62,"revision":44,"locale":29},{"sys":11895},{"type":12,"linkType":13,"id":14},{"sys":11897},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":11899},{"url":514,"details":11900,"fileName":520,"contentType":521},{"size":516,"image":11901},{"width":518,"height":519},{"sys":11903,"fields":11906},{"id":11904,"createdAt":11905},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":11907,"slug":11908,"articleIntro":11907,"category":11909},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[11910],{"metadata":11911,"sys":11914,"fields":11921},{"tags":11912,"concepts":11913},[],[],{"space":11915,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11917,"publishedVersion":469,"revision":62,"contentType":11919,"locale":29},{"sys":11916},{"type":12,"linkType":13,"id":14},{"sys":11918},{"id":21,"type":12,"linkType":22},{"sys":11920},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11922,"metaTitle":479,"metaDescription":480,"mainTitle":11923,"subtitle":499,"heroImage":11938,"ctaButton":522,"ctaLink":523},[478],{"data":11924,"content":11925,"nodeType":74},{},[11926,11932],{"data":11927,"content":11928,"nodeType":491},{},[11929],{"data":11930,"marks":11931,"value":490,"nodeType":82},{},[],{"data":11933,"content":11934,"nodeType":87},{},[11935],{"data":11936,"marks":11937,"value":498,"nodeType":82},{},[],{"metadata":11939,"sys":11942,"fields":11947},{"tags":11940,"concepts":11941},[],[],{"space":11943,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":11945,"publishedVersion":62,"revision":44,"locale":29},{"sys":11944},{"type":12,"linkType":13,"id":14},{"sys":11946},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":11948},{"url":514,"details":11949,"fileName":520,"contentType":521},{"size":516,"image":11950},{"width":518,"height":519},{"sys":11952,"fields":11955},{"id":11953,"createdAt":11954},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":11956,"slug":11957,"articleIntro":-1,"category":11958},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[11959],{"metadata":11960,"sys":11963,"fields":11970},{"tags":11961,"concepts":11962},[],[],{"space":11964,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":11966,"publishedVersion":469,"revision":62,"contentType":11968,"locale":29},{"sys":11965},{"type":12,"linkType":13,"id":14},{"sys":11967},{"id":21,"type":12,"linkType":22},{"sys":11969},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":11971,"metaTitle":479,"metaDescription":480,"mainTitle":11972,"subtitle":499,"heroImage":11987,"ctaButton":522,"ctaLink":523},[478],{"data":11973,"content":11974,"nodeType":74},{},[11975,11981],{"data":11976,"content":11977,"nodeType":491},{},[11978],{"data":11979,"marks":11980,"value":490,"nodeType":82},{},[],{"data":11982,"content":11983,"nodeType":87},{},[11984],{"data":11985,"marks":11986,"value":498,"nodeType":82},{},[],{"metadata":11988,"sys":11991,"fields":11996},{"tags":11989,"concepts":11990},[],[],{"space":11992,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":11994,"publishedVersion":62,"revision":44,"locale":29},{"sys":11993},{"type":12,"linkType":13,"id":14},{"sys":11995},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":11997},{"url":514,"details":11998,"fileName":520,"contentType":521},{"size":516,"image":11999},{"width":518,"height":519},{"sys":12001,"fields":12004},{"id":12002,"createdAt":12003},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":12005,"slug":12006,"articleIntro":12005,"category":12007},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[12008],{"metadata":12009,"sys":12012,"fields":12019},{"tags":12010,"concepts":12011},[],[],{"space":12013,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12015,"publishedVersion":469,"revision":62,"contentType":12017,"locale":29},{"sys":12014},{"type":12,"linkType":13,"id":14},{"sys":12016},{"id":21,"type":12,"linkType":22},{"sys":12018},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12020,"metaTitle":479,"metaDescription":480,"mainTitle":12021,"subtitle":499,"heroImage":12036,"ctaButton":522,"ctaLink":523},[478],{"data":12022,"content":12023,"nodeType":74},{},[12024,12030],{"data":12025,"content":12026,"nodeType":491},{},[12027],{"data":12028,"marks":12029,"value":490,"nodeType":82},{},[],{"data":12031,"content":12032,"nodeType":87},{},[12033],{"data":12034,"marks":12035,"value":498,"nodeType":82},{},[],{"metadata":12037,"sys":12040,"fields":12045},{"tags":12038,"concepts":12039},[],[],{"space":12041,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12043,"publishedVersion":62,"revision":44,"locale":29},{"sys":12042},{"type":12,"linkType":13,"id":14},{"sys":12044},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12046},{"url":514,"details":12047,"fileName":520,"contentType":521},{"size":516,"image":12048},{"width":518,"height":519},{"sys":12050,"fields":12053},{"id":12051,"createdAt":12052},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":12054,"slug":12055,"articleIntro":12056,"category":12057},"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",[12058],{"metadata":12059,"sys":12062,"fields":12069},{"tags":12060,"concepts":12061},[],[],{"space":12063,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12065,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12070,"metaTitle":479,"metaDescription":480,"mainTitle":12071,"subtitle":499,"heroImage":12086,"ctaButton":522,"ctaLink":523},[478],{"data":12072,"content":12073,"nodeType":74},{},[12074,12080],{"data":12075,"content":12076,"nodeType":491},{},[12077],{"data":12078,"marks":12079,"value":490,"nodeType":82},{},[],{"data":12081,"content":12082,"nodeType":87},{},[12083],{"data":12084,"marks":12085,"value":498,"nodeType":82},{},[],{"metadata":12087,"sys":12090,"fields":12095},{"tags":12088,"concepts":12089},[],[],{"space":12091,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":12096},{"url":514,"details":12097,"fileName":520,"contentType":521},{"size":516,"image":12098},{"width":518,"height":519},{"sys":12100,"fields":12103},{"id":12101,"createdAt":12102},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":12104,"slug":12105,"articleIntro":12104,"category":12106},"698 - Intégration fiscale","compte-698-integration-fiscale",[12107],{"metadata":12108,"sys":12111,"fields":12118},{"tags":12109,"concepts":12110},[],[],{"space":12112,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12114,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12119,"metaTitle":479,"metaDescription":480,"mainTitle":12120,"subtitle":499,"heroImage":12135,"ctaButton":522,"ctaLink":523},[478],{"data":12121,"content":12122,"nodeType":74},{},[12123,12129],{"data":12124,"content":12125,"nodeType":491},{},[12126],{"data":12127,"marks":12128,"value":490,"nodeType":82},{},[],{"data":12130,"content":12131,"nodeType":87},{},[12132],{"data":12133,"marks":12134,"value":498,"nodeType":82},{},[],{"metadata":12136,"sys":12139,"fields":12144},{"tags":12137,"concepts":12138},[],[],{"space":12140,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":12145},{"url":514,"details":12146,"fileName":520,"contentType":521},{"size":516,"image":12147},{"width":518,"height":519},{"sys":12149,"fields":12152},{"id":12150,"createdAt":12151},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":12153,"slug":12154,"articleIntro":-1,"category":12155},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[12156],{"metadata":12157,"sys":12160,"fields":12167},{"tags":12158,"concepts":12159},[],[],{"space":12161,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12163,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12168,"metaTitle":479,"metaDescription":480,"mainTitle":12169,"subtitle":499,"heroImage":12184,"ctaButton":522,"ctaLink":523},[478],{"data":12170,"content":12171,"nodeType":74},{},[12172,12178],{"data":12173,"content":12174,"nodeType":491},{},[12175],{"data":12176,"marks":12177,"value":490,"nodeType":82},{},[],{"data":12179,"content":12180,"nodeType":87},{},[12181],{"data":12182,"marks":12183,"value":498,"nodeType":82},{},[],{"metadata":12185,"sys":12188,"fields":12193},{"tags":12186,"concepts":12187},[],[],{"space":12189,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":12194},{"url":514,"details":12195,"fileName":520,"contentType":521},{"size":516,"image":12196},{"width":518,"height":519},{"sys":12198,"fields":12201},{"id":12199,"createdAt":12200},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":12202,"slug":12203,"articleIntro":12202,"category":12204},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[12205],{"metadata":12206,"sys":12209,"fields":12216},{"tags":12207,"concepts":12208},[],[],{"space":12210,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12212,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12217,"metaTitle":479,"metaDescription":480,"mainTitle":12218,"subtitle":499,"heroImage":12233,"ctaButton":522,"ctaLink":523},[478],{"data":12219,"content":12220,"nodeType":74},{},[12221,12227],{"data":12222,"content":12223,"nodeType":491},{},[12224],{"data":12225,"marks":12226,"value":490,"nodeType":82},{},[],{"data":12228,"content":12229,"nodeType":87},{},[12230],{"data":12231,"marks":12232,"value":498,"nodeType":82},{},[],{"metadata":12234,"sys":12237,"fields":12242},{"tags":12235,"concepts":12236},[],[],{"space":12238,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":12243},{"url":514,"details":12244,"fileName":520,"contentType":521},{"size":516,"image":12245},{"width":518,"height":519},{"sys":12247,"fields":12250},{"id":12248,"createdAt":12249},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":12251,"slug":12252,"articleIntro":12251,"category":12253},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[12254],{"metadata":12255,"sys":12258,"fields":12265},{"tags":12256,"concepts":12257},[],[],{"space":12259,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12261,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12266,"metaTitle":479,"metaDescription":480,"mainTitle":12267,"subtitle":499,"heroImage":12282,"ctaButton":522,"ctaLink":523},[478],{"data":12268,"content":12269,"nodeType":74},{},[12270,12276],{"data":12271,"content":12272,"nodeType":491},{},[12273],{"data":12274,"marks":12275,"value":490,"nodeType":82},{},[],{"data":12277,"content":12278,"nodeType":87},{},[12279],{"data":12280,"marks":12281,"value":498,"nodeType":82},{},[],{"metadata":12283,"sys":12286,"fields":12291},{"tags":12284,"concepts":12285},[],[],{"space":12287,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":12292},{"url":514,"details":12293,"fileName":520,"contentType":521},{"size":516,"image":12294},{"width":518,"height":519},{"sys":12296,"fields":12299},{"id":12297,"createdAt":12298},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":12300,"slug":12301,"articleIntro":-1,"category":12302},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[12303],{"metadata":12304,"sys":12307,"fields":12314},{"tags":12305,"concepts":12306},[],[],{"space":12308,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12310,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12315,"metaTitle":479,"metaDescription":480,"mainTitle":12316,"subtitle":499,"heroImage":12331,"ctaButton":522,"ctaLink":523},[478],{"data":12317,"content":12318,"nodeType":74},{},[12319,12325],{"data":12320,"content":12321,"nodeType":491},{},[12322],{"data":12323,"marks":12324,"value":490,"nodeType":82},{},[],{"data":12326,"content":12327,"nodeType":87},{},[12328],{"data":12329,"marks":12330,"value":498,"nodeType":82},{},[],{"metadata":12332,"sys":12335,"fields":12340},{"tags":12333,"concepts":12334},[],[],{"space":12336,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":12341},{"url":514,"details":12342,"fileName":520,"contentType":521},{"size":516,"image":12343},{"width":518,"height":519},{"sys":12345,"fields":12348},{"id":12346,"createdAt":12347},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":12349,"slug":12350,"articleIntro":12349,"category":12351},"475 - Comptes d'attente","compte-475-comptes-d-attente",[12352],{"metadata":12353,"sys":12356,"fields":12363},{"tags":12354,"concepts":12355},[],[],{"space":12357,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12359,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12364,"metaTitle":479,"metaDescription":480,"mainTitle":12365,"subtitle":499,"heroImage":12380,"ctaButton":522,"ctaLink":523},[478],{"data":12366,"content":12367,"nodeType":74},{},[12368,12374],{"data":12369,"content":12370,"nodeType":491},{},[12371],{"data":12372,"marks":12373,"value":490,"nodeType":82},{},[],{"data":12375,"content":12376,"nodeType":87},{},[12377],{"data":12378,"marks":12379,"value":498,"nodeType":82},{},[],{"metadata":12381,"sys":12384,"fields":12389},{"tags":12382,"concepts":12383},[],[],{"space":12385,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":12390},{"url":514,"details":12391,"fileName":520,"contentType":521},{"size":516,"image":12392},{"width":518,"height":519},{"sys":12394,"fields":12395},{"id":15,"createdAt":17},{"title":31,"slug":454,"articleIntro":31,"category":12396},[12397],{"metadata":12398,"sys":12401,"fields":12408},{"tags":12399,"concepts":12400},[],[],{"space":12402,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12404,"publishedVersion":469,"revision":62,"contentType":12406,"locale":29},{"sys":12403},{"type":12,"linkType":13,"id":14},{"sys":12405},{"id":21,"type":12,"linkType":22},{"sys":12407},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12409,"metaTitle":479,"metaDescription":480,"mainTitle":12410,"subtitle":499,"heroImage":12425,"ctaButton":522,"ctaLink":523},[478],{"data":12411,"content":12412,"nodeType":74},{},[12413,12419],{"data":12414,"content":12415,"nodeType":491},{},[12416],{"data":12417,"marks":12418,"value":490,"nodeType":82},{},[],{"data":12420,"content":12421,"nodeType":87},{},[12422],{"data":12423,"marks":12424,"value":498,"nodeType":82},{},[],{"metadata":12426,"sys":12429,"fields":12434},{"tags":12427,"concepts":12428},[],[],{"space":12430,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12432,"publishedVersion":62,"revision":44,"locale":29},{"sys":12431},{"type":12,"linkType":13,"id":14},{"sys":12433},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12435},{"url":514,"details":12436,"fileName":520,"contentType":521},{"size":516,"image":12437},{"width":518,"height":519},{"sys":12439,"fields":12442},{"id":12440,"createdAt":12441},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":12443,"slug":12444,"articleIntro":12445,"category":12446},"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.",[12447],{"metadata":12448,"sys":12451,"fields":12458},{"tags":12449,"concepts":12450},[],[],{"space":12452,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12454,"publishedVersion":469,"revision":62,"contentType":12456,"locale":29},{"sys":12453},{"type":12,"linkType":13,"id":14},{"sys":12455},{"id":21,"type":12,"linkType":22},{"sys":12457},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12459,"metaTitle":479,"metaDescription":480,"mainTitle":12460,"subtitle":499,"heroImage":12475,"ctaButton":522,"ctaLink":523},[478],{"data":12461,"content":12462,"nodeType":74},{},[12463,12469],{"data":12464,"content":12465,"nodeType":491},{},[12466],{"data":12467,"marks":12468,"value":490,"nodeType":82},{},[],{"data":12470,"content":12471,"nodeType":87},{},[12472],{"data":12473,"marks":12474,"value":498,"nodeType":82},{},[],{"metadata":12476,"sys":12479,"fields":12484},{"tags":12477,"concepts":12478},[],[],{"space":12480,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12482,"publishedVersion":62,"revision":44,"locale":29},{"sys":12481},{"type":12,"linkType":13,"id":14},{"sys":12483},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12485},{"url":514,"details":12486,"fileName":520,"contentType":521},{"size":516,"image":12487},{"width":518,"height":519},{"sys":12489,"fields":12492},{"id":12490,"createdAt":12491},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":12493,"slug":12494,"articleIntro":-1,"category":12495},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[12496],{"metadata":12497,"sys":12500,"fields":12507},{"tags":12498,"concepts":12499},[],[],{"space":12501,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12503,"publishedVersion":469,"revision":62,"contentType":12505,"locale":29},{"sys":12502},{"type":12,"linkType":13,"id":14},{"sys":12504},{"id":21,"type":12,"linkType":22},{"sys":12506},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12508,"metaTitle":479,"metaDescription":480,"mainTitle":12509,"subtitle":499,"heroImage":12524,"ctaButton":522,"ctaLink":523},[478],{"data":12510,"content":12511,"nodeType":74},{},[12512,12518],{"data":12513,"content":12514,"nodeType":491},{},[12515],{"data":12516,"marks":12517,"value":490,"nodeType":82},{},[],{"data":12519,"content":12520,"nodeType":87},{},[12521],{"data":12522,"marks":12523,"value":498,"nodeType":82},{},[],{"metadata":12525,"sys":12528,"fields":12533},{"tags":12526,"concepts":12527},[],[],{"space":12529,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12531,"publishedVersion":62,"revision":44,"locale":29},{"sys":12530},{"type":12,"linkType":13,"id":14},{"sys":12532},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12534},{"url":514,"details":12535,"fileName":520,"contentType":521},{"size":516,"image":12536},{"width":518,"height":519},{"sys":12538,"fields":12541},{"id":12539,"createdAt":12540},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":12542,"slug":12543,"articleIntro":12542,"category":12544},"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",[12545],{"metadata":12546,"sys":12549,"fields":12556},{"tags":12547,"concepts":12548},[],[],{"space":12550,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12552,"publishedVersion":469,"revision":62,"contentType":12554,"locale":29},{"sys":12551},{"type":12,"linkType":13,"id":14},{"sys":12553},{"id":21,"type":12,"linkType":22},{"sys":12555},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12557,"metaTitle":479,"metaDescription":480,"mainTitle":12558,"subtitle":499,"heroImage":12573,"ctaButton":522,"ctaLink":523},[478],{"data":12559,"content":12560,"nodeType":74},{},[12561,12567],{"data":12562,"content":12563,"nodeType":491},{},[12564],{"data":12565,"marks":12566,"value":490,"nodeType":82},{},[],{"data":12568,"content":12569,"nodeType":87},{},[12570],{"data":12571,"marks":12572,"value":498,"nodeType":82},{},[],{"metadata":12574,"sys":12577,"fields":12582},{"tags":12575,"concepts":12576},[],[],{"space":12578,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12580,"publishedVersion":62,"revision":44,"locale":29},{"sys":12579},{"type":12,"linkType":13,"id":14},{"sys":12581},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12583},{"url":514,"details":12584,"fileName":520,"contentType":521},{"size":516,"image":12585},{"width":518,"height":519},{"sys":12587,"fields":12590},{"id":12588,"createdAt":12589},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":12591,"slug":12592,"articleIntro":12591,"category":12593},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[12594],{"metadata":12595,"sys":12598,"fields":12605},{"tags":12596,"concepts":12597},[],[],{"space":12599,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12601,"publishedVersion":469,"revision":62,"contentType":12603,"locale":29},{"sys":12600},{"type":12,"linkType":13,"id":14},{"sys":12602},{"id":21,"type":12,"linkType":22},{"sys":12604},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12606,"metaTitle":479,"metaDescription":480,"mainTitle":12607,"subtitle":499,"heroImage":12622,"ctaButton":522,"ctaLink":523},[478],{"data":12608,"content":12609,"nodeType":74},{},[12610,12616],{"data":12611,"content":12612,"nodeType":491},{},[12613],{"data":12614,"marks":12615,"value":490,"nodeType":82},{},[],{"data":12617,"content":12618,"nodeType":87},{},[12619],{"data":12620,"marks":12621,"value":498,"nodeType":82},{},[],{"metadata":12623,"sys":12626,"fields":12631},{"tags":12624,"concepts":12625},[],[],{"space":12627,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12629,"publishedVersion":62,"revision":44,"locale":29},{"sys":12628},{"type":12,"linkType":13,"id":14},{"sys":12630},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12632},{"url":514,"details":12633,"fileName":520,"contentType":521},{"size":516,"image":12634},{"width":518,"height":519},{"sys":12636,"fields":12639},{"id":12637,"createdAt":12638},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":12640,"slug":12641,"articleIntro":12640,"category":12642},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[12643],{"metadata":12644,"sys":12647,"fields":12654},{"tags":12645,"concepts":12646},[],[],{"space":12648,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12650,"publishedVersion":469,"revision":62,"contentType":12652,"locale":29},{"sys":12649},{"type":12,"linkType":13,"id":14},{"sys":12651},{"id":21,"type":12,"linkType":22},{"sys":12653},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12655,"metaTitle":479,"metaDescription":480,"mainTitle":12656,"subtitle":499,"heroImage":12671,"ctaButton":522,"ctaLink":523},[478],{"data":12657,"content":12658,"nodeType":74},{},[12659,12665],{"data":12660,"content":12661,"nodeType":491},{},[12662],{"data":12663,"marks":12664,"value":490,"nodeType":82},{},[],{"data":12666,"content":12667,"nodeType":87},{},[12668],{"data":12669,"marks":12670,"value":498,"nodeType":82},{},[],{"metadata":12672,"sys":12675,"fields":12680},{"tags":12673,"concepts":12674},[],[],{"space":12676,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12678,"publishedVersion":62,"revision":44,"locale":29},{"sys":12677},{"type":12,"linkType":13,"id":14},{"sys":12679},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12681},{"url":514,"details":12682,"fileName":520,"contentType":521},{"size":516,"image":12683},{"width":518,"height":519},{"sys":12685,"fields":12688},{"id":12686,"createdAt":12687},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":12689,"slug":12690,"articleIntro":12691,"category":12692},"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",[12693],{"metadata":12694,"sys":12697,"fields":12704},{"tags":12695,"concepts":12696},[],[],{"space":12698,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12700,"publishedVersion":469,"revision":62,"contentType":12702,"locale":29},{"sys":12699},{"type":12,"linkType":13,"id":14},{"sys":12701},{"id":21,"type":12,"linkType":22},{"sys":12703},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12705,"metaTitle":479,"metaDescription":480,"mainTitle":12706,"subtitle":499,"heroImage":12721,"ctaButton":522,"ctaLink":523},[478],{"data":12707,"content":12708,"nodeType":74},{},[12709,12715],{"data":12710,"content":12711,"nodeType":491},{},[12712],{"data":12713,"marks":12714,"value":490,"nodeType":82},{},[],{"data":12716,"content":12717,"nodeType":87},{},[12718],{"data":12719,"marks":12720,"value":498,"nodeType":82},{},[],{"metadata":12722,"sys":12725,"fields":12730},{"tags":12723,"concepts":12724},[],[],{"space":12726,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12728,"publishedVersion":62,"revision":44,"locale":29},{"sys":12727},{"type":12,"linkType":13,"id":14},{"sys":12729},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12731},{"url":514,"details":12732,"fileName":520,"contentType":521},{"size":516,"image":12733},{"width":518,"height":519},{"sys":12735,"fields":12738},{"id":12736,"createdAt":12737},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":12739,"slug":12740,"articleIntro":-1,"category":12741},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[12742],{"metadata":12743,"sys":12746,"fields":12753},{"tags":12744,"concepts":12745},[],[],{"space":12747,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12749,"publishedVersion":469,"revision":62,"contentType":12751,"locale":29},{"sys":12748},{"type":12,"linkType":13,"id":14},{"sys":12750},{"id":21,"type":12,"linkType":22},{"sys":12752},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12754,"metaTitle":479,"metaDescription":480,"mainTitle":12755,"subtitle":499,"heroImage":12770,"ctaButton":522,"ctaLink":523},[478],{"data":12756,"content":12757,"nodeType":74},{},[12758,12764],{"data":12759,"content":12760,"nodeType":491},{},[12761],{"data":12762,"marks":12763,"value":490,"nodeType":82},{},[],{"data":12765,"content":12766,"nodeType":87},{},[12767],{"data":12768,"marks":12769,"value":498,"nodeType":82},{},[],{"metadata":12771,"sys":12774,"fields":12779},{"tags":12772,"concepts":12773},[],[],{"space":12775,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12777,"publishedVersion":62,"revision":44,"locale":29},{"sys":12776},{"type":12,"linkType":13,"id":14},{"sys":12778},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12780},{"url":514,"details":12781,"fileName":520,"contentType":521},{"size":516,"image":12782},{"width":518,"height":519},{"sys":12784,"fields":12787},{"id":12785,"createdAt":12786},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":12788,"slug":12789,"articleIntro":12788,"category":12790},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[12791],{"metadata":12792,"sys":12795,"fields":12802},{"tags":12793,"concepts":12794},[],[],{"space":12796,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12798,"publishedVersion":469,"revision":62,"contentType":12800,"locale":29},{"sys":12797},{"type":12,"linkType":13,"id":14},{"sys":12799},{"id":21,"type":12,"linkType":22},{"sys":12801},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12803,"metaTitle":479,"metaDescription":480,"mainTitle":12804,"subtitle":499,"heroImage":12819,"ctaButton":522,"ctaLink":523},[478],{"data":12805,"content":12806,"nodeType":74},{},[12807,12813],{"data":12808,"content":12809,"nodeType":491},{},[12810],{"data":12811,"marks":12812,"value":490,"nodeType":82},{},[],{"data":12814,"content":12815,"nodeType":87},{},[12816],{"data":12817,"marks":12818,"value":498,"nodeType":82},{},[],{"metadata":12820,"sys":12823,"fields":12828},{"tags":12821,"concepts":12822},[],[],{"space":12824,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12826,"publishedVersion":62,"revision":44,"locale":29},{"sys":12825},{"type":12,"linkType":13,"id":14},{"sys":12827},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12829},{"url":514,"details":12830,"fileName":520,"contentType":521},{"size":516,"image":12831},{"width":518,"height":519},{"sys":12833,"fields":12836},{"id":12834,"createdAt":12835},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":12837,"slug":12838,"articleIntro":12837,"category":12839},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[12840],{"metadata":12841,"sys":12844,"fields":12851},{"tags":12842,"concepts":12843},[],[],{"space":12845,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12847,"publishedVersion":469,"revision":62,"contentType":12849,"locale":29},{"sys":12846},{"type":12,"linkType":13,"id":14},{"sys":12848},{"id":21,"type":12,"linkType":22},{"sys":12850},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12852,"metaTitle":479,"metaDescription":480,"mainTitle":12853,"subtitle":499,"heroImage":12868,"ctaButton":522,"ctaLink":523},[478],{"data":12854,"content":12855,"nodeType":74},{},[12856,12862],{"data":12857,"content":12858,"nodeType":491},{},[12859],{"data":12860,"marks":12861,"value":490,"nodeType":82},{},[],{"data":12863,"content":12864,"nodeType":87},{},[12865],{"data":12866,"marks":12867,"value":498,"nodeType":82},{},[],{"metadata":12869,"sys":12872,"fields":12877},{"tags":12870,"concepts":12871},[],[],{"space":12873,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12875,"publishedVersion":62,"revision":44,"locale":29},{"sys":12874},{"type":12,"linkType":13,"id":14},{"sys":12876},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12878},{"url":514,"details":12879,"fileName":520,"contentType":521},{"size":516,"image":12880},{"width":518,"height":519},{"sys":12882,"fields":12885},{"id":12883,"createdAt":12884},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":12886,"slug":12887,"articleIntro":12886,"category":12888},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[12889],{"metadata":12890,"sys":12893,"fields":12900},{"tags":12891,"concepts":12892},[],[],{"space":12894,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12896,"publishedVersion":469,"revision":62,"contentType":12898,"locale":29},{"sys":12895},{"type":12,"linkType":13,"id":14},{"sys":12897},{"id":21,"type":12,"linkType":22},{"sys":12899},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12901,"metaTitle":479,"metaDescription":480,"mainTitle":12902,"subtitle":499,"heroImage":12917,"ctaButton":522,"ctaLink":523},[478],{"data":12903,"content":12904,"nodeType":74},{},[12905,12911],{"data":12906,"content":12907,"nodeType":491},{},[12908],{"data":12909,"marks":12910,"value":490,"nodeType":82},{},[],{"data":12912,"content":12913,"nodeType":87},{},[12914],{"data":12915,"marks":12916,"value":498,"nodeType":82},{},[],{"metadata":12918,"sys":12921,"fields":12926},{"tags":12919,"concepts":12920},[],[],{"space":12922,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12924,"publishedVersion":62,"revision":44,"locale":29},{"sys":12923},{"type":12,"linkType":13,"id":14},{"sys":12925},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12927},{"url":514,"details":12928,"fileName":520,"contentType":521},{"size":516,"image":12929},{"width":518,"height":519},{"sys":12931,"fields":12934},{"id":12932,"createdAt":12933},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":12935,"slug":12936,"articleIntro":-1,"category":12937},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[12938],{"metadata":12939,"sys":12942,"fields":12949},{"tags":12940,"concepts":12941},[],[],{"space":12943,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12945,"publishedVersion":469,"revision":62,"contentType":12947,"locale":29},{"sys":12944},{"type":12,"linkType":13,"id":14},{"sys":12946},{"id":21,"type":12,"linkType":22},{"sys":12948},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12950,"metaTitle":479,"metaDescription":480,"mainTitle":12951,"subtitle":499,"heroImage":12966,"ctaButton":522,"ctaLink":523},[478],{"data":12952,"content":12953,"nodeType":74},{},[12954,12960],{"data":12955,"content":12956,"nodeType":491},{},[12957],{"data":12958,"marks":12959,"value":490,"nodeType":82},{},[],{"data":12961,"content":12962,"nodeType":87},{},[12963],{"data":12964,"marks":12965,"value":498,"nodeType":82},{},[],{"metadata":12967,"sys":12970,"fields":12975},{"tags":12968,"concepts":12969},[],[],{"space":12971,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":12973,"publishedVersion":62,"revision":44,"locale":29},{"sys":12972},{"type":12,"linkType":13,"id":14},{"sys":12974},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":12976},{"url":514,"details":12977,"fileName":520,"contentType":521},{"size":516,"image":12978},{"width":518,"height":519},{"sys":12980,"fields":12983},{"id":12981,"createdAt":12982},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":12984,"slug":12985,"articleIntro":12984,"category":12986},"Compte 2184 - Mobilier","compte-2184-mobilier",[12987],{"metadata":12988,"sys":12991,"fields":12998},{"tags":12989,"concepts":12990},[],[],{"space":12992,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":12994,"publishedVersion":469,"revision":62,"contentType":12996,"locale":29},{"sys":12993},{"type":12,"linkType":13,"id":14},{"sys":12995},{"id":21,"type":12,"linkType":22},{"sys":12997},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":12999,"metaTitle":479,"metaDescription":480,"mainTitle":13000,"subtitle":499,"heroImage":13015,"ctaButton":522,"ctaLink":523},[478],{"data":13001,"content":13002,"nodeType":74},{},[13003,13009],{"data":13004,"content":13005,"nodeType":491},{},[13006],{"data":13007,"marks":13008,"value":490,"nodeType":82},{},[],{"data":13010,"content":13011,"nodeType":87},{},[13012],{"data":13013,"marks":13014,"value":498,"nodeType":82},{},[],{"metadata":13016,"sys":13019,"fields":13024},{"tags":13017,"concepts":13018},[],[],{"space":13020,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13022,"publishedVersion":62,"revision":44,"locale":29},{"sys":13021},{"type":12,"linkType":13,"id":14},{"sys":13023},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13025},{"url":514,"details":13026,"fileName":520,"contentType":521},{"size":516,"image":13027},{"width":518,"height":519},{"sys":13029,"fields":13032},{"id":13030,"createdAt":13031},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":13033,"slug":13034,"articleIntro":-1,"category":13035},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[13036],{"metadata":13037,"sys":13040,"fields":13047},{"tags":13038,"concepts":13039},[],[],{"space":13041,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13043,"publishedVersion":469,"revision":62,"contentType":13045,"locale":29},{"sys":13042},{"type":12,"linkType":13,"id":14},{"sys":13044},{"id":21,"type":12,"linkType":22},{"sys":13046},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13048,"metaTitle":479,"metaDescription":480,"mainTitle":13049,"subtitle":499,"heroImage":13064,"ctaButton":522,"ctaLink":523},[478],{"data":13050,"content":13051,"nodeType":74},{},[13052,13058],{"data":13053,"content":13054,"nodeType":491},{},[13055],{"data":13056,"marks":13057,"value":490,"nodeType":82},{},[],{"data":13059,"content":13060,"nodeType":87},{},[13061],{"data":13062,"marks":13063,"value":498,"nodeType":82},{},[],{"metadata":13065,"sys":13068,"fields":13073},{"tags":13066,"concepts":13067},[],[],{"space":13069,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13071,"publishedVersion":62,"revision":44,"locale":29},{"sys":13070},{"type":12,"linkType":13,"id":14},{"sys":13072},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13074},{"url":514,"details":13075,"fileName":520,"contentType":521},{"size":516,"image":13076},{"width":518,"height":519},{"sys":13078,"fields":13081},{"id":13079,"createdAt":13080},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":13082,"slug":13083,"articleIntro":-1,"category":13084},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[13085],{"metadata":13086,"sys":13089,"fields":13096},{"tags":13087,"concepts":13088},[],[],{"space":13090,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13092,"publishedVersion":469,"revision":62,"contentType":13094,"locale":29},{"sys":13091},{"type":12,"linkType":13,"id":14},{"sys":13093},{"id":21,"type":12,"linkType":22},{"sys":13095},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13097,"metaTitle":479,"metaDescription":480,"mainTitle":13098,"subtitle":499,"heroImage":13113,"ctaButton":522,"ctaLink":523},[478],{"data":13099,"content":13100,"nodeType":74},{},[13101,13107],{"data":13102,"content":13103,"nodeType":491},{},[13104],{"data":13105,"marks":13106,"value":490,"nodeType":82},{},[],{"data":13108,"content":13109,"nodeType":87},{},[13110],{"data":13111,"marks":13112,"value":498,"nodeType":82},{},[],{"metadata":13114,"sys":13117,"fields":13122},{"tags":13115,"concepts":13116},[],[],{"space":13118,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13120,"publishedVersion":62,"revision":44,"locale":29},{"sys":13119},{"type":12,"linkType":13,"id":14},{"sys":13121},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13123},{"url":514,"details":13124,"fileName":520,"contentType":521},{"size":516,"image":13125},{"width":518,"height":519},{"sys":13127,"fields":13130},{"id":13128,"createdAt":13129},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":13131,"slug":13132,"articleIntro":13131,"category":13133},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[13134],{"metadata":13135,"sys":13138,"fields":13145},{"tags":13136,"concepts":13137},[],[],{"space":13139,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13141,"publishedVersion":469,"revision":62,"contentType":13143,"locale":29},{"sys":13140},{"type":12,"linkType":13,"id":14},{"sys":13142},{"id":21,"type":12,"linkType":22},{"sys":13144},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13146,"metaTitle":479,"metaDescription":480,"mainTitle":13147,"subtitle":499,"heroImage":13162,"ctaButton":522,"ctaLink":523},[478],{"data":13148,"content":13149,"nodeType":74},{},[13150,13156],{"data":13151,"content":13152,"nodeType":491},{},[13153],{"data":13154,"marks":13155,"value":490,"nodeType":82},{},[],{"data":13157,"content":13158,"nodeType":87},{},[13159],{"data":13160,"marks":13161,"value":498,"nodeType":82},{},[],{"metadata":13163,"sys":13166,"fields":13171},{"tags":13164,"concepts":13165},[],[],{"space":13167,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13169,"publishedVersion":62,"revision":44,"locale":29},{"sys":13168},{"type":12,"linkType":13,"id":14},{"sys":13170},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13172},{"url":514,"details":13173,"fileName":520,"contentType":521},{"size":516,"image":13174},{"width":518,"height":519},{"sys":13176,"fields":13179},{"id":13177,"createdAt":13178},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":13180,"slug":13181,"articleIntro":13180,"category":13182},"Compte 60 - Achats","compte-60-achats",[13183],{"metadata":13184,"sys":13187,"fields":13194},{"tags":13185,"concepts":13186},[],[],{"space":13188,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13190,"publishedVersion":469,"revision":62,"contentType":13192,"locale":29},{"sys":13189},{"type":12,"linkType":13,"id":14},{"sys":13191},{"id":21,"type":12,"linkType":22},{"sys":13193},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13195,"metaTitle":479,"metaDescription":480,"mainTitle":13196,"subtitle":499,"heroImage":13211,"ctaButton":522,"ctaLink":523},[478],{"data":13197,"content":13198,"nodeType":74},{},[13199,13205],{"data":13200,"content":13201,"nodeType":491},{},[13202],{"data":13203,"marks":13204,"value":490,"nodeType":82},{},[],{"data":13206,"content":13207,"nodeType":87},{},[13208],{"data":13209,"marks":13210,"value":498,"nodeType":82},{},[],{"metadata":13212,"sys":13215,"fields":13220},{"tags":13213,"concepts":13214},[],[],{"space":13216,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13218,"publishedVersion":62,"revision":44,"locale":29},{"sys":13217},{"type":12,"linkType":13,"id":14},{"sys":13219},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13221},{"url":514,"details":13222,"fileName":520,"contentType":521},{"size":516,"image":13223},{"width":518,"height":519},{"sys":13225,"fields":13228},{"id":13226,"createdAt":13227},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":13229,"slug":13230,"articleIntro":13229,"category":13231},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[13232],{"metadata":13233,"sys":13236,"fields":13243},{"tags":13234,"concepts":13235},[],[],{"space":13237,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13239,"publishedVersion":469,"revision":62,"contentType":13241,"locale":29},{"sys":13238},{"type":12,"linkType":13,"id":14},{"sys":13240},{"id":21,"type":12,"linkType":22},{"sys":13242},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13244,"metaTitle":479,"metaDescription":480,"mainTitle":13245,"subtitle":499,"heroImage":13260,"ctaButton":522,"ctaLink":523},[478],{"data":13246,"content":13247,"nodeType":74},{},[13248,13254],{"data":13249,"content":13250,"nodeType":491},{},[13251],{"data":13252,"marks":13253,"value":490,"nodeType":82},{},[],{"data":13255,"content":13256,"nodeType":87},{},[13257],{"data":13258,"marks":13259,"value":498,"nodeType":82},{},[],{"metadata":13261,"sys":13264,"fields":13269},{"tags":13262,"concepts":13263},[],[],{"space":13265,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13267,"publishedVersion":62,"revision":44,"locale":29},{"sys":13266},{"type":12,"linkType":13,"id":14},{"sys":13268},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13270},{"url":514,"details":13271,"fileName":520,"contentType":521},{"size":516,"image":13272},{"width":518,"height":519},{"sys":13274,"fields":13277},{"id":13275,"createdAt":13276},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":13278,"slug":13279,"articleIntro":13278,"category":13280},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[13281],{"metadata":13282,"sys":13285,"fields":13292},{"tags":13283,"concepts":13284},[],[],{"space":13286,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13288,"publishedVersion":469,"revision":62,"contentType":13290,"locale":29},{"sys":13287},{"type":12,"linkType":13,"id":14},{"sys":13289},{"id":21,"type":12,"linkType":22},{"sys":13291},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13293,"metaTitle":479,"metaDescription":480,"mainTitle":13294,"subtitle":499,"heroImage":13309,"ctaButton":522,"ctaLink":523},[478],{"data":13295,"content":13296,"nodeType":74},{},[13297,13303],{"data":13298,"content":13299,"nodeType":491},{},[13300],{"data":13301,"marks":13302,"value":490,"nodeType":82},{},[],{"data":13304,"content":13305,"nodeType":87},{},[13306],{"data":13307,"marks":13308,"value":498,"nodeType":82},{},[],{"metadata":13310,"sys":13313,"fields":13318},{"tags":13311,"concepts":13312},[],[],{"space":13314,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13316,"publishedVersion":62,"revision":44,"locale":29},{"sys":13315},{"type":12,"linkType":13,"id":14},{"sys":13317},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13319},{"url":514,"details":13320,"fileName":520,"contentType":521},{"size":516,"image":13321},{"width":518,"height":519},{"sys":13323,"fields":13326},{"id":13324,"createdAt":13325},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":13327,"slug":13328,"articleIntro":-1,"category":13329},"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",[13330],{"metadata":13331,"sys":13334,"fields":13341},{"tags":13332,"concepts":13333},[],[],{"space":13335,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13337,"publishedVersion":469,"revision":62,"contentType":13339,"locale":29},{"sys":13336},{"type":12,"linkType":13,"id":14},{"sys":13338},{"id":21,"type":12,"linkType":22},{"sys":13340},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13342,"metaTitle":479,"metaDescription":480,"mainTitle":13343,"subtitle":499,"heroImage":13358,"ctaButton":522,"ctaLink":523},[478],{"data":13344,"content":13345,"nodeType":74},{},[13346,13352],{"data":13347,"content":13348,"nodeType":491},{},[13349],{"data":13350,"marks":13351,"value":490,"nodeType":82},{},[],{"data":13353,"content":13354,"nodeType":87},{},[13355],{"data":13356,"marks":13357,"value":498,"nodeType":82},{},[],{"metadata":13359,"sys":13362,"fields":13367},{"tags":13360,"concepts":13361},[],[],{"space":13363,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13365,"publishedVersion":62,"revision":44,"locale":29},{"sys":13364},{"type":12,"linkType":13,"id":14},{"sys":13366},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13368},{"url":514,"details":13369,"fileName":520,"contentType":521},{"size":516,"image":13370},{"width":518,"height":519},{"sys":13372,"fields":13375},{"id":13373,"createdAt":13374},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":13376,"slug":13377,"articleIntro":13376,"category":13378},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[13379],{"metadata":13380,"sys":13383,"fields":13390},{"tags":13381,"concepts":13382},[],[],{"space":13384,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13386,"publishedVersion":469,"revision":62,"contentType":13388,"locale":29},{"sys":13385},{"type":12,"linkType":13,"id":14},{"sys":13387},{"id":21,"type":12,"linkType":22},{"sys":13389},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13391,"metaTitle":479,"metaDescription":480,"mainTitle":13392,"subtitle":499,"heroImage":13407,"ctaButton":522,"ctaLink":523},[478],{"data":13393,"content":13394,"nodeType":74},{},[13395,13401],{"data":13396,"content":13397,"nodeType":491},{},[13398],{"data":13399,"marks":13400,"value":490,"nodeType":82},{},[],{"data":13402,"content":13403,"nodeType":87},{},[13404],{"data":13405,"marks":13406,"value":498,"nodeType":82},{},[],{"metadata":13408,"sys":13411,"fields":13416},{"tags":13409,"concepts":13410},[],[],{"space":13412,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13414,"publishedVersion":62,"revision":44,"locale":29},{"sys":13413},{"type":12,"linkType":13,"id":14},{"sys":13415},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13417},{"url":514,"details":13418,"fileName":520,"contentType":521},{"size":516,"image":13419},{"width":518,"height":519},{"sys":13421,"fields":13424},{"id":13422,"createdAt":13423},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":13425,"slug":13426,"articleIntro":13425,"category":13427},"6097 - de marchandises","compte-6097-de-marchandises",[13428],{"metadata":13429,"sys":13432,"fields":13439},{"tags":13430,"concepts":13431},[],[],{"space":13433,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13435,"publishedVersion":469,"revision":62,"contentType":13437,"locale":29},{"sys":13434},{"type":12,"linkType":13,"id":14},{"sys":13436},{"id":21,"type":12,"linkType":22},{"sys":13438},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13440,"metaTitle":479,"metaDescription":480,"mainTitle":13441,"subtitle":499,"heroImage":13456,"ctaButton":522,"ctaLink":523},[478],{"data":13442,"content":13443,"nodeType":74},{},[13444,13450],{"data":13445,"content":13446,"nodeType":491},{},[13447],{"data":13448,"marks":13449,"value":490,"nodeType":82},{},[],{"data":13451,"content":13452,"nodeType":87},{},[13453],{"data":13454,"marks":13455,"value":498,"nodeType":82},{},[],{"metadata":13457,"sys":13460,"fields":13465},{"tags":13458,"concepts":13459},[],[],{"space":13461,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13463,"publishedVersion":62,"revision":44,"locale":29},{"sys":13462},{"type":12,"linkType":13,"id":14},{"sys":13464},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13466},{"url":514,"details":13467,"fileName":520,"contentType":521},{"size":516,"image":13468},{"width":518,"height":519},{"sys":13470,"fields":13473},{"id":13471,"createdAt":13472},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":13474,"slug":13475,"articleIntro":13474,"category":13476},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[13477],{"metadata":13478,"sys":13481,"fields":13488},{"tags":13479,"concepts":13480},[],[],{"space":13482,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13484,"publishedVersion":469,"revision":62,"contentType":13486,"locale":29},{"sys":13483},{"type":12,"linkType":13,"id":14},{"sys":13485},{"id":21,"type":12,"linkType":22},{"sys":13487},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13489,"metaTitle":479,"metaDescription":480,"mainTitle":13490,"subtitle":499,"heroImage":13505,"ctaButton":522,"ctaLink":523},[478],{"data":13491,"content":13492,"nodeType":74},{},[13493,13499],{"data":13494,"content":13495,"nodeType":491},{},[13496],{"data":13497,"marks":13498,"value":490,"nodeType":82},{},[],{"data":13500,"content":13501,"nodeType":87},{},[13502],{"data":13503,"marks":13504,"value":498,"nodeType":82},{},[],{"metadata":13506,"sys":13509,"fields":13514},{"tags":13507,"concepts":13508},[],[],{"space":13510,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13512,"publishedVersion":62,"revision":44,"locale":29},{"sys":13511},{"type":12,"linkType":13,"id":14},{"sys":13513},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13515},{"url":514,"details":13516,"fileName":520,"contentType":521},{"size":516,"image":13517},{"width":518,"height":519},{"sys":13519,"fields":13522},{"id":13520,"createdAt":13521},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":13523,"slug":13524,"articleIntro":-1,"category":13525},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[13526],{"metadata":13527,"sys":13530,"fields":13537},{"tags":13528,"concepts":13529},[],[],{"space":13531,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13533,"publishedVersion":469,"revision":62,"contentType":13535,"locale":29},{"sys":13532},{"type":12,"linkType":13,"id":14},{"sys":13534},{"id":21,"type":12,"linkType":22},{"sys":13536},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13538,"metaTitle":479,"metaDescription":480,"mainTitle":13539,"subtitle":499,"heroImage":13554,"ctaButton":522,"ctaLink":523},[478],{"data":13540,"content":13541,"nodeType":74},{},[13542,13548],{"data":13543,"content":13544,"nodeType":491},{},[13545],{"data":13546,"marks":13547,"value":490,"nodeType":82},{},[],{"data":13549,"content":13550,"nodeType":87},{},[13551],{"data":13552,"marks":13553,"value":498,"nodeType":82},{},[],{"metadata":13555,"sys":13558,"fields":13563},{"tags":13556,"concepts":13557},[],[],{"space":13559,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13561,"publishedVersion":62,"revision":44,"locale":29},{"sys":13560},{"type":12,"linkType":13,"id":14},{"sys":13562},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13564},{"url":514,"details":13565,"fileName":520,"contentType":521},{"size":516,"image":13566},{"width":518,"height":519},{"sys":13568,"fields":13571},{"id":13569,"createdAt":13570},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":13572,"slug":13573,"articleIntro":13572,"category":13574},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[13575],{"metadata":13576,"sys":13579,"fields":13586},{"tags":13577,"concepts":13578},[],[],{"space":13580,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13582,"publishedVersion":469,"revision":62,"contentType":13584,"locale":29},{"sys":13581},{"type":12,"linkType":13,"id":14},{"sys":13583},{"id":21,"type":12,"linkType":22},{"sys":13585},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13587,"metaTitle":479,"metaDescription":480,"mainTitle":13588,"subtitle":499,"heroImage":13603,"ctaButton":522,"ctaLink":523},[478],{"data":13589,"content":13590,"nodeType":74},{},[13591,13597],{"data":13592,"content":13593,"nodeType":491},{},[13594],{"data":13595,"marks":13596,"value":490,"nodeType":82},{},[],{"data":13598,"content":13599,"nodeType":87},{},[13600],{"data":13601,"marks":13602,"value":498,"nodeType":82},{},[],{"metadata":13604,"sys":13607,"fields":13612},{"tags":13605,"concepts":13606},[],[],{"space":13608,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13610,"publishedVersion":62,"revision":44,"locale":29},{"sys":13609},{"type":12,"linkType":13,"id":14},{"sys":13611},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13613},{"url":514,"details":13614,"fileName":520,"contentType":521},{"size":516,"image":13615},{"width":518,"height":519},{"sys":13617,"fields":13620},{"id":13618,"createdAt":13619},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":13621,"slug":13622,"articleIntro":13621,"category":13623},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[13624],{"metadata":13625,"sys":13628,"fields":13635},{"tags":13626,"concepts":13627},[],[],{"space":13629,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13631,"publishedVersion":469,"revision":62,"contentType":13633,"locale":29},{"sys":13630},{"type":12,"linkType":13,"id":14},{"sys":13632},{"id":21,"type":12,"linkType":22},{"sys":13634},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13636,"metaTitle":479,"metaDescription":480,"mainTitle":13637,"subtitle":499,"heroImage":13652,"ctaButton":522,"ctaLink":523},[478],{"data":13638,"content":13639,"nodeType":74},{},[13640,13646],{"data":13641,"content":13642,"nodeType":491},{},[13643],{"data":13644,"marks":13645,"value":490,"nodeType":82},{},[],{"data":13647,"content":13648,"nodeType":87},{},[13649],{"data":13650,"marks":13651,"value":498,"nodeType":82},{},[],{"metadata":13653,"sys":13656,"fields":13661},{"tags":13654,"concepts":13655},[],[],{"space":13657,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13659,"publishedVersion":62,"revision":44,"locale":29},{"sys":13658},{"type":12,"linkType":13,"id":14},{"sys":13660},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13662},{"url":514,"details":13663,"fileName":520,"contentType":521},{"size":516,"image":13664},{"width":518,"height":519},{"sys":13666,"fields":13669},{"id":13667,"createdAt":13668},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":13670,"slug":13671,"articleIntro":13670,"category":13672},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[13673],{"metadata":13674,"sys":13677,"fields":13684},{"tags":13675,"concepts":13676},[],[],{"space":13678,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13680,"publishedVersion":469,"revision":62,"contentType":13682,"locale":29},{"sys":13679},{"type":12,"linkType":13,"id":14},{"sys":13681},{"id":21,"type":12,"linkType":22},{"sys":13683},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13685,"metaTitle":479,"metaDescription":480,"mainTitle":13686,"subtitle":499,"heroImage":13701,"ctaButton":522,"ctaLink":523},[478],{"data":13687,"content":13688,"nodeType":74},{},[13689,13695],{"data":13690,"content":13691,"nodeType":491},{},[13692],{"data":13693,"marks":13694,"value":490,"nodeType":82},{},[],{"data":13696,"content":13697,"nodeType":87},{},[13698],{"data":13699,"marks":13700,"value":498,"nodeType":82},{},[],{"metadata":13702,"sys":13705,"fields":13710},{"tags":13703,"concepts":13704},[],[],{"space":13706,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13708,"publishedVersion":62,"revision":44,"locale":29},{"sys":13707},{"type":12,"linkType":13,"id":14},{"sys":13709},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13711},{"url":514,"details":13712,"fileName":520,"contentType":521},{"size":516,"image":13713},{"width":518,"height":519},{"sys":13715,"fields":13718},{"id":13716,"createdAt":13717},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":13719,"slug":13720,"articleIntro":13719,"category":13721},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[13722],{"metadata":13723,"sys":13726,"fields":13733},{"tags":13724,"concepts":13725},[],[],{"space":13727,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13729,"publishedVersion":469,"revision":62,"contentType":13731,"locale":29},{"sys":13728},{"type":12,"linkType":13,"id":14},{"sys":13730},{"id":21,"type":12,"linkType":22},{"sys":13732},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13734,"metaTitle":479,"metaDescription":480,"mainTitle":13735,"subtitle":499,"heroImage":13750,"ctaButton":522,"ctaLink":523},[478],{"data":13736,"content":13737,"nodeType":74},{},[13738,13744],{"data":13739,"content":13740,"nodeType":491},{},[13741],{"data":13742,"marks":13743,"value":490,"nodeType":82},{},[],{"data":13745,"content":13746,"nodeType":87},{},[13747],{"data":13748,"marks":13749,"value":498,"nodeType":82},{},[],{"metadata":13751,"sys":13754,"fields":13759},{"tags":13752,"concepts":13753},[],[],{"space":13755,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13757,"publishedVersion":62,"revision":44,"locale":29},{"sys":13756},{"type":12,"linkType":13,"id":14},{"sys":13758},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13760},{"url":514,"details":13761,"fileName":520,"contentType":521},{"size":516,"image":13762},{"width":518,"height":519},{"sys":13764,"fields":13767},{"id":13765,"createdAt":13766},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":13768,"slug":13769,"articleIntro":13770,"category":13771},"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.",[13772],{"metadata":13773,"sys":13776,"fields":13783},{"tags":13774,"concepts":13775},[],[],{"space":13777,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13779,"publishedVersion":469,"revision":62,"contentType":13781,"locale":29},{"sys":13778},{"type":12,"linkType":13,"id":14},{"sys":13780},{"id":21,"type":12,"linkType":22},{"sys":13782},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13784,"metaTitle":479,"metaDescription":480,"mainTitle":13785,"subtitle":499,"heroImage":13800,"ctaButton":522,"ctaLink":523},[478],{"data":13786,"content":13787,"nodeType":74},{},[13788,13794],{"data":13789,"content":13790,"nodeType":491},{},[13791],{"data":13792,"marks":13793,"value":490,"nodeType":82},{},[],{"data":13795,"content":13796,"nodeType":87},{},[13797],{"data":13798,"marks":13799,"value":498,"nodeType":82},{},[],{"metadata":13801,"sys":13804,"fields":13809},{"tags":13802,"concepts":13803},[],[],{"space":13805,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13807,"publishedVersion":62,"revision":44,"locale":29},{"sys":13806},{"type":12,"linkType":13,"id":14},{"sys":13808},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13810},{"url":514,"details":13811,"fileName":520,"contentType":521},{"size":516,"image":13812},{"width":518,"height":519},{"sys":13814,"fields":13817},{"id":13815,"createdAt":13816},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":13818,"slug":13819,"articleIntro":-1,"category":13820},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[13821],{"metadata":13822,"sys":13825,"fields":13832},{"tags":13823,"concepts":13824},[],[],{"space":13826,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13828,"publishedVersion":469,"revision":62,"contentType":13830,"locale":29},{"sys":13827},{"type":12,"linkType":13,"id":14},{"sys":13829},{"id":21,"type":12,"linkType":22},{"sys":13831},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13833,"metaTitle":479,"metaDescription":480,"mainTitle":13834,"subtitle":499,"heroImage":13849,"ctaButton":522,"ctaLink":523},[478],{"data":13835,"content":13836,"nodeType":74},{},[13837,13843],{"data":13838,"content":13839,"nodeType":491},{},[13840],{"data":13841,"marks":13842,"value":490,"nodeType":82},{},[],{"data":13844,"content":13845,"nodeType":87},{},[13846],{"data":13847,"marks":13848,"value":498,"nodeType":82},{},[],{"metadata":13850,"sys":13853,"fields":13858},{"tags":13851,"concepts":13852},[],[],{"space":13854,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13856,"publishedVersion":62,"revision":44,"locale":29},{"sys":13855},{"type":12,"linkType":13,"id":14},{"sys":13857},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13859},{"url":514,"details":13860,"fileName":520,"contentType":521},{"size":516,"image":13861},{"width":518,"height":519},{"sys":13863,"fields":13866},{"id":13864,"createdAt":13865},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":13867,"slug":13868,"articleIntro":13867,"category":13869},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[13870],{"metadata":13871,"sys":13874,"fields":13881},{"tags":13872,"concepts":13873},[],[],{"space":13875,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13877,"publishedVersion":469,"revision":62,"contentType":13879,"locale":29},{"sys":13876},{"type":12,"linkType":13,"id":14},{"sys":13878},{"id":21,"type":12,"linkType":22},{"sys":13880},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13882,"metaTitle":479,"metaDescription":480,"mainTitle":13883,"subtitle":499,"heroImage":13898,"ctaButton":522,"ctaLink":523},[478],{"data":13884,"content":13885,"nodeType":74},{},[13886,13892],{"data":13887,"content":13888,"nodeType":491},{},[13889],{"data":13890,"marks":13891,"value":490,"nodeType":82},{},[],{"data":13893,"content":13894,"nodeType":87},{},[13895],{"data":13896,"marks":13897,"value":498,"nodeType":82},{},[],{"metadata":13899,"sys":13902,"fields":13907},{"tags":13900,"concepts":13901},[],[],{"space":13903,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13905,"publishedVersion":62,"revision":44,"locale":29},{"sys":13904},{"type":12,"linkType":13,"id":14},{"sys":13906},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13908},{"url":514,"details":13909,"fileName":520,"contentType":521},{"size":516,"image":13910},{"width":518,"height":519},{"sys":13912,"fields":13915},{"id":13913,"createdAt":13914},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":13916,"slug":13917,"articleIntro":13916,"category":13918},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[13919],{"metadata":13920,"sys":13923,"fields":13930},{"tags":13921,"concepts":13922},[],[],{"space":13924,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13926,"publishedVersion":469,"revision":62,"contentType":13928,"locale":29},{"sys":13925},{"type":12,"linkType":13,"id":14},{"sys":13927},{"id":21,"type":12,"linkType":22},{"sys":13929},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13931,"metaTitle":479,"metaDescription":480,"mainTitle":13932,"subtitle":499,"heroImage":13947,"ctaButton":522,"ctaLink":523},[478],{"data":13933,"content":13934,"nodeType":74},{},[13935,13941],{"data":13936,"content":13937,"nodeType":491},{},[13938],{"data":13939,"marks":13940,"value":490,"nodeType":82},{},[],{"data":13942,"content":13943,"nodeType":87},{},[13944],{"data":13945,"marks":13946,"value":498,"nodeType":82},{},[],{"metadata":13948,"sys":13951,"fields":13956},{"tags":13949,"concepts":13950},[],[],{"space":13952,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":13954,"publishedVersion":62,"revision":44,"locale":29},{"sys":13953},{"type":12,"linkType":13,"id":14},{"sys":13955},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":13957},{"url":514,"details":13958,"fileName":520,"contentType":521},{"size":516,"image":13959},{"width":518,"height":519},{"sys":13961,"fields":13964},{"id":13962,"createdAt":13963},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":13965,"slug":13966,"articleIntro":13965,"category":13967},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[13968],{"metadata":13969,"sys":13972,"fields":13979},{"tags":13970,"concepts":13971},[],[],{"space":13973,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":13975,"publishedVersion":469,"revision":62,"contentType":13977,"locale":29},{"sys":13974},{"type":12,"linkType":13,"id":14},{"sys":13976},{"id":21,"type":12,"linkType":22},{"sys":13978},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":13980,"metaTitle":479,"metaDescription":480,"mainTitle":13981,"subtitle":499,"heroImage":13996,"ctaButton":522,"ctaLink":523},[478],{"data":13982,"content":13983,"nodeType":74},{},[13984,13990],{"data":13985,"content":13986,"nodeType":491},{},[13987],{"data":13988,"marks":13989,"value":490,"nodeType":82},{},[],{"data":13991,"content":13992,"nodeType":87},{},[13993],{"data":13994,"marks":13995,"value":498,"nodeType":82},{},[],{"metadata":13997,"sys":14000,"fields":14005},{"tags":13998,"concepts":13999},[],[],{"space":14001,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14003,"publishedVersion":62,"revision":44,"locale":29},{"sys":14002},{"type":12,"linkType":13,"id":14},{"sys":14004},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14006},{"url":514,"details":14007,"fileName":520,"contentType":521},{"size":516,"image":14008},{"width":518,"height":519},{"sys":14010,"fields":14013},{"id":14011,"createdAt":14012},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":14014,"slug":14015,"articleIntro":-1,"category":14016},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[14017],{"metadata":14018,"sys":14021,"fields":14028},{"tags":14019,"concepts":14020},[],[],{"space":14022,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14024,"publishedVersion":469,"revision":62,"contentType":14026,"locale":29},{"sys":14023},{"type":12,"linkType":13,"id":14},{"sys":14025},{"id":21,"type":12,"linkType":22},{"sys":14027},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14029,"metaTitle":479,"metaDescription":480,"mainTitle":14030,"subtitle":499,"heroImage":14045,"ctaButton":522,"ctaLink":523},[478],{"data":14031,"content":14032,"nodeType":74},{},[14033,14039],{"data":14034,"content":14035,"nodeType":491},{},[14036],{"data":14037,"marks":14038,"value":490,"nodeType":82},{},[],{"data":14040,"content":14041,"nodeType":87},{},[14042],{"data":14043,"marks":14044,"value":498,"nodeType":82},{},[],{"metadata":14046,"sys":14049,"fields":14054},{"tags":14047,"concepts":14048},[],[],{"space":14050,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14052,"publishedVersion":62,"revision":44,"locale":29},{"sys":14051},{"type":12,"linkType":13,"id":14},{"sys":14053},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14055},{"url":514,"details":14056,"fileName":520,"contentType":521},{"size":516,"image":14057},{"width":518,"height":519},{"sys":14059,"fields":14062},{"id":14060,"createdAt":14061},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":14063,"slug":14064,"articleIntro":14063,"category":14065},"68174 - Créances","compte-68174-creances",[14066],{"metadata":14067,"sys":14070,"fields":14077},{"tags":14068,"concepts":14069},[],[],{"space":14071,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14073,"publishedVersion":469,"revision":62,"contentType":14075,"locale":29},{"sys":14072},{"type":12,"linkType":13,"id":14},{"sys":14074},{"id":21,"type":12,"linkType":22},{"sys":14076},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14078,"metaTitle":479,"metaDescription":480,"mainTitle":14079,"subtitle":499,"heroImage":14094,"ctaButton":522,"ctaLink":523},[478],{"data":14080,"content":14081,"nodeType":74},{},[14082,14088],{"data":14083,"content":14084,"nodeType":491},{},[14085],{"data":14086,"marks":14087,"value":490,"nodeType":82},{},[],{"data":14089,"content":14090,"nodeType":87},{},[14091],{"data":14092,"marks":14093,"value":498,"nodeType":82},{},[],{"metadata":14095,"sys":14098,"fields":14103},{"tags":14096,"concepts":14097},[],[],{"space":14099,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14101,"publishedVersion":62,"revision":44,"locale":29},{"sys":14100},{"type":12,"linkType":13,"id":14},{"sys":14102},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14104},{"url":514,"details":14105,"fileName":520,"contentType":521},{"size":516,"image":14106},{"width":518,"height":519},{"sys":14108,"fields":14111},{"id":14109,"createdAt":14110},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":14112,"slug":14113,"articleIntro":14112,"category":14114},"Compte 6412 - Congés payés","compte-6412-conges-payes",[14115],{"metadata":14116,"sys":14119,"fields":14126},{"tags":14117,"concepts":14118},[],[],{"space":14120,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14122,"publishedVersion":469,"revision":62,"contentType":14124,"locale":29},{"sys":14121},{"type":12,"linkType":13,"id":14},{"sys":14123},{"id":21,"type":12,"linkType":22},{"sys":14125},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14127,"metaTitle":479,"metaDescription":480,"mainTitle":14128,"subtitle":499,"heroImage":14143,"ctaButton":522,"ctaLink":523},[478],{"data":14129,"content":14130,"nodeType":74},{},[14131,14137],{"data":14132,"content":14133,"nodeType":491},{},[14134],{"data":14135,"marks":14136,"value":490,"nodeType":82},{},[],{"data":14138,"content":14139,"nodeType":87},{},[14140],{"data":14141,"marks":14142,"value":498,"nodeType":82},{},[],{"metadata":14144,"sys":14147,"fields":14152},{"tags":14145,"concepts":14146},[],[],{"space":14148,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14150,"publishedVersion":62,"revision":44,"locale":29},{"sys":14149},{"type":12,"linkType":13,"id":14},{"sys":14151},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14153},{"url":514,"details":14154,"fileName":520,"contentType":521},{"size":516,"image":14155},{"width":518,"height":519},{"sys":14157,"fields":14160},{"id":14158,"createdAt":14159},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":14161,"slug":14162,"articleIntro":14161,"category":14163},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[14164],{"metadata":14165,"sys":14168,"fields":14175},{"tags":14166,"concepts":14167},[],[],{"space":14169,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14171,"publishedVersion":469,"revision":62,"contentType":14173,"locale":29},{"sys":14170},{"type":12,"linkType":13,"id":14},{"sys":14172},{"id":21,"type":12,"linkType":22},{"sys":14174},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14176,"metaTitle":479,"metaDescription":480,"mainTitle":14177,"subtitle":499,"heroImage":14192,"ctaButton":522,"ctaLink":523},[478],{"data":14178,"content":14179,"nodeType":74},{},[14180,14186],{"data":14181,"content":14182,"nodeType":491},{},[14183],{"data":14184,"marks":14185,"value":490,"nodeType":82},{},[],{"data":14187,"content":14188,"nodeType":87},{},[14189],{"data":14190,"marks":14191,"value":498,"nodeType":82},{},[],{"metadata":14193,"sys":14196,"fields":14201},{"tags":14194,"concepts":14195},[],[],{"space":14197,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14199,"publishedVersion":62,"revision":44,"locale":29},{"sys":14198},{"type":12,"linkType":13,"id":14},{"sys":14200},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14202},{"url":514,"details":14203,"fileName":520,"contentType":521},{"size":516,"image":14204},{"width":518,"height":519},{"sys":14206,"fields":14209},{"id":14207,"createdAt":14208},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":14210,"slug":14211,"articleIntro":14210,"category":14212},"Compte 451 - Groupe","compte-451-groupe",[14213],{"metadata":14214,"sys":14217,"fields":14224},{"tags":14215,"concepts":14216},[],[],{"space":14218,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14220,"publishedVersion":469,"revision":62,"contentType":14222,"locale":29},{"sys":14219},{"type":12,"linkType":13,"id":14},{"sys":14221},{"id":21,"type":12,"linkType":22},{"sys":14223},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14225,"metaTitle":479,"metaDescription":480,"mainTitle":14226,"subtitle":499,"heroImage":14241,"ctaButton":522,"ctaLink":523},[478],{"data":14227,"content":14228,"nodeType":74},{},[14229,14235],{"data":14230,"content":14231,"nodeType":491},{},[14232],{"data":14233,"marks":14234,"value":490,"nodeType":82},{},[],{"data":14236,"content":14237,"nodeType":87},{},[14238],{"data":14239,"marks":14240,"value":498,"nodeType":82},{},[],{"metadata":14242,"sys":14245,"fields":14250},{"tags":14243,"concepts":14244},[],[],{"space":14246,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14248,"publishedVersion":62,"revision":44,"locale":29},{"sys":14247},{"type":12,"linkType":13,"id":14},{"sys":14249},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14251},{"url":514,"details":14252,"fileName":520,"contentType":521},{"size":516,"image":14253},{"width":518,"height":519},{"sys":14255,"fields":14258},{"id":14256,"createdAt":14257},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":14259,"slug":14260,"articleIntro":14259,"category":14261},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[14262],{"metadata":14263,"sys":14266,"fields":14273},{"tags":14264,"concepts":14265},[],[],{"space":14267,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14269,"publishedVersion":469,"revision":62,"contentType":14271,"locale":29},{"sys":14268},{"type":12,"linkType":13,"id":14},{"sys":14270},{"id":21,"type":12,"linkType":22},{"sys":14272},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14274,"metaTitle":479,"metaDescription":480,"mainTitle":14275,"subtitle":499,"heroImage":14290,"ctaButton":522,"ctaLink":523},[478],{"data":14276,"content":14277,"nodeType":74},{},[14278,14284],{"data":14279,"content":14280,"nodeType":491},{},[14281],{"data":14282,"marks":14283,"value":490,"nodeType":82},{},[],{"data":14285,"content":14286,"nodeType":87},{},[14287],{"data":14288,"marks":14289,"value":498,"nodeType":82},{},[],{"metadata":14291,"sys":14294,"fields":14299},{"tags":14292,"concepts":14293},[],[],{"space":14295,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14297,"publishedVersion":62,"revision":44,"locale":29},{"sys":14296},{"type":12,"linkType":13,"id":14},{"sys":14298},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14300},{"url":514,"details":14301,"fileName":520,"contentType":521},{"size":516,"image":14302},{"width":518,"height":519},{"sys":14304,"fields":14307},{"id":14305,"createdAt":14306},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":14308,"slug":14309,"articleIntro":14308,"category":14310},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[14311],{"metadata":14312,"sys":14315,"fields":14322},{"tags":14313,"concepts":14314},[],[],{"space":14316,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14318,"publishedVersion":469,"revision":62,"contentType":14320,"locale":29},{"sys":14317},{"type":12,"linkType":13,"id":14},{"sys":14319},{"id":21,"type":12,"linkType":22},{"sys":14321},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14323,"metaTitle":479,"metaDescription":480,"mainTitle":14324,"subtitle":499,"heroImage":14339,"ctaButton":522,"ctaLink":523},[478],{"data":14325,"content":14326,"nodeType":74},{},[14327,14333],{"data":14328,"content":14329,"nodeType":491},{},[14330],{"data":14331,"marks":14332,"value":490,"nodeType":82},{},[],{"data":14334,"content":14335,"nodeType":87},{},[14336],{"data":14337,"marks":14338,"value":498,"nodeType":82},{},[],{"metadata":14340,"sys":14343,"fields":14348},{"tags":14341,"concepts":14342},[],[],{"space":14344,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14346,"publishedVersion":62,"revision":44,"locale":29},{"sys":14345},{"type":12,"linkType":13,"id":14},{"sys":14347},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14349},{"url":514,"details":14350,"fileName":520,"contentType":521},{"size":516,"image":14351},{"width":518,"height":519},{"sys":14353,"fields":14356},{"id":14354,"createdAt":14355},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":14357,"slug":14358,"articleIntro":-1,"category":14359},"Compte 71 - Production stockée","compte-71-production-stockee",[14360],{"metadata":14361,"sys":14364,"fields":14371},{"tags":14362,"concepts":14363},[],[],{"space":14365,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14367,"publishedVersion":469,"revision":62,"contentType":14369,"locale":29},{"sys":14366},{"type":12,"linkType":13,"id":14},{"sys":14368},{"id":21,"type":12,"linkType":22},{"sys":14370},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14372,"metaTitle":479,"metaDescription":480,"mainTitle":14373,"subtitle":499,"heroImage":14388,"ctaButton":522,"ctaLink":523},[478],{"data":14374,"content":14375,"nodeType":74},{},[14376,14382],{"data":14377,"content":14378,"nodeType":491},{},[14379],{"data":14380,"marks":14381,"value":490,"nodeType":82},{},[],{"data":14383,"content":14384,"nodeType":87},{},[14385],{"data":14386,"marks":14387,"value":498,"nodeType":82},{},[],{"metadata":14389,"sys":14392,"fields":14397},{"tags":14390,"concepts":14391},[],[],{"space":14393,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14395,"publishedVersion":62,"revision":44,"locale":29},{"sys":14394},{"type":12,"linkType":13,"id":14},{"sys":14396},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14398},{"url":514,"details":14399,"fileName":520,"contentType":521},{"size":516,"image":14400},{"width":518,"height":519},{"sys":14402,"fields":14405},{"id":14403,"createdAt":14404},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":14406,"slug":14407,"articleIntro":14406,"category":14408},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[14409],{"metadata":14410,"sys":14413,"fields":14420},{"tags":14411,"concepts":14412},[],[],{"space":14414,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14416,"publishedVersion":469,"revision":62,"contentType":14418,"locale":29},{"sys":14415},{"type":12,"linkType":13,"id":14},{"sys":14417},{"id":21,"type":12,"linkType":22},{"sys":14419},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14421,"metaTitle":479,"metaDescription":480,"mainTitle":14422,"subtitle":499,"heroImage":14437,"ctaButton":522,"ctaLink":523},[478],{"data":14423,"content":14424,"nodeType":74},{},[14425,14431],{"data":14426,"content":14427,"nodeType":491},{},[14428],{"data":14429,"marks":14430,"value":490,"nodeType":82},{},[],{"data":14432,"content":14433,"nodeType":87},{},[14434],{"data":14435,"marks":14436,"value":498,"nodeType":82},{},[],{"metadata":14438,"sys":14441,"fields":14446},{"tags":14439,"concepts":14440},[],[],{"space":14442,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14444,"publishedVersion":62,"revision":44,"locale":29},{"sys":14443},{"type":12,"linkType":13,"id":14},{"sys":14445},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14447},{"url":514,"details":14448,"fileName":520,"contentType":521},{"size":516,"image":14449},{"width":518,"height":519},{"sys":14451,"fields":14454},{"id":14452,"createdAt":14453},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":14455,"slug":14456,"articleIntro":14455,"category":14457},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[14458],{"metadata":14459,"sys":14462,"fields":14469},{"tags":14460,"concepts":14461},[],[],{"space":14463,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14465,"publishedVersion":469,"revision":62,"contentType":14467,"locale":29},{"sys":14464},{"type":12,"linkType":13,"id":14},{"sys":14466},{"id":21,"type":12,"linkType":22},{"sys":14468},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14470,"metaTitle":479,"metaDescription":480,"mainTitle":14471,"subtitle":499,"heroImage":14486,"ctaButton":522,"ctaLink":523},[478],{"data":14472,"content":14473,"nodeType":74},{},[14474,14480],{"data":14475,"content":14476,"nodeType":491},{},[14477],{"data":14478,"marks":14479,"value":490,"nodeType":82},{},[],{"data":14481,"content":14482,"nodeType":87},{},[14483],{"data":14484,"marks":14485,"value":498,"nodeType":82},{},[],{"metadata":14487,"sys":14490,"fields":14495},{"tags":14488,"concepts":14489},[],[],{"space":14491,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14493,"publishedVersion":62,"revision":44,"locale":29},{"sys":14492},{"type":12,"linkType":13,"id":14},{"sys":14494},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14496},{"url":514,"details":14497,"fileName":520,"contentType":521},{"size":516,"image":14498},{"width":518,"height":519},{"sys":14500,"fields":14503},{"id":14501,"createdAt":14502},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":14504,"slug":14505,"articleIntro":14504,"category":14506},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[14507],{"metadata":14508,"sys":14511,"fields":14518},{"tags":14509,"concepts":14510},[],[],{"space":14512,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14514,"publishedVersion":469,"revision":62,"contentType":14516,"locale":29},{"sys":14513},{"type":12,"linkType":13,"id":14},{"sys":14515},{"id":21,"type":12,"linkType":22},{"sys":14517},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14519,"metaTitle":479,"metaDescription":480,"mainTitle":14520,"subtitle":499,"heroImage":14535,"ctaButton":522,"ctaLink":523},[478],{"data":14521,"content":14522,"nodeType":74},{},[14523,14529],{"data":14524,"content":14525,"nodeType":491},{},[14526],{"data":14527,"marks":14528,"value":490,"nodeType":82},{},[],{"data":14530,"content":14531,"nodeType":87},{},[14532],{"data":14533,"marks":14534,"value":498,"nodeType":82},{},[],{"metadata":14536,"sys":14539,"fields":14544},{"tags":14537,"concepts":14538},[],[],{"space":14540,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14542,"publishedVersion":62,"revision":44,"locale":29},{"sys":14541},{"type":12,"linkType":13,"id":14},{"sys":14543},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14545},{"url":514,"details":14546,"fileName":520,"contentType":521},{"size":516,"image":14547},{"width":518,"height":519},{"sys":14549,"fields":14552},{"id":14550,"createdAt":14551},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":14553,"slug":14554,"articleIntro":14555,"category":14556},"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.",[14557],{"metadata":14558,"sys":14561,"fields":14568},{"tags":14559,"concepts":14560},[],[],{"space":14562,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14564,"publishedVersion":469,"revision":62,"contentType":14566,"locale":29},{"sys":14563},{"type":12,"linkType":13,"id":14},{"sys":14565},{"id":21,"type":12,"linkType":22},{"sys":14567},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14569,"metaTitle":479,"metaDescription":480,"mainTitle":14570,"subtitle":499,"heroImage":14585,"ctaButton":522,"ctaLink":523},[478],{"data":14571,"content":14572,"nodeType":74},{},[14573,14579],{"data":14574,"content":14575,"nodeType":491},{},[14576],{"data":14577,"marks":14578,"value":490,"nodeType":82},{},[],{"data":14580,"content":14581,"nodeType":87},{},[14582],{"data":14583,"marks":14584,"value":498,"nodeType":82},{},[],{"metadata":14586,"sys":14589,"fields":14594},{"tags":14587,"concepts":14588},[],[],{"space":14590,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14592,"publishedVersion":62,"revision":44,"locale":29},{"sys":14591},{"type":12,"linkType":13,"id":14},{"sys":14593},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14595},{"url":514,"details":14596,"fileName":520,"contentType":521},{"size":516,"image":14597},{"width":518,"height":519},{"sys":14599,"fields":14602},{"id":14600,"createdAt":14601},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":14603,"slug":14604,"articleIntro":14603,"category":14605},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[14606],{"metadata":14607,"sys":14610,"fields":14617},{"tags":14608,"concepts":14609},[],[],{"space":14611,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14613,"publishedVersion":469,"revision":62,"contentType":14615,"locale":29},{"sys":14612},{"type":12,"linkType":13,"id":14},{"sys":14614},{"id":21,"type":12,"linkType":22},{"sys":14616},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14618,"metaTitle":479,"metaDescription":480,"mainTitle":14619,"subtitle":499,"heroImage":14634,"ctaButton":522,"ctaLink":523},[478],{"data":14620,"content":14621,"nodeType":74},{},[14622,14628],{"data":14623,"content":14624,"nodeType":491},{},[14625],{"data":14626,"marks":14627,"value":490,"nodeType":82},{},[],{"data":14629,"content":14630,"nodeType":87},{},[14631],{"data":14632,"marks":14633,"value":498,"nodeType":82},{},[],{"metadata":14635,"sys":14638,"fields":14643},{"tags":14636,"concepts":14637},[],[],{"space":14639,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14641,"publishedVersion":62,"revision":44,"locale":29},{"sys":14640},{"type":12,"linkType":13,"id":14},{"sys":14642},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14644},{"url":514,"details":14645,"fileName":520,"contentType":521},{"size":516,"image":14646},{"width":518,"height":519},{"sys":14648,"fields":14651},{"id":14649,"createdAt":14650},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":14652,"slug":14653,"articleIntro":-1,"category":14654},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[14655],{"metadata":14656,"sys":14659,"fields":14666},{"tags":14657,"concepts":14658},[],[],{"space":14660,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14662,"publishedVersion":469,"revision":62,"contentType":14664,"locale":29},{"sys":14661},{"type":12,"linkType":13,"id":14},{"sys":14663},{"id":21,"type":12,"linkType":22},{"sys":14665},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14667,"metaTitle":479,"metaDescription":480,"mainTitle":14668,"subtitle":499,"heroImage":14683,"ctaButton":522,"ctaLink":523},[478],{"data":14669,"content":14670,"nodeType":74},{},[14671,14677],{"data":14672,"content":14673,"nodeType":491},{},[14674],{"data":14675,"marks":14676,"value":490,"nodeType":82},{},[],{"data":14678,"content":14679,"nodeType":87},{},[14680],{"data":14681,"marks":14682,"value":498,"nodeType":82},{},[],{"metadata":14684,"sys":14687,"fields":14692},{"tags":14685,"concepts":14686},[],[],{"space":14688,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14690,"publishedVersion":62,"revision":44,"locale":29},{"sys":14689},{"type":12,"linkType":13,"id":14},{"sys":14691},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14693},{"url":514,"details":14694,"fileName":520,"contentType":521},{"size":516,"image":14695},{"width":518,"height":519},{"sys":14697,"fields":14700},{"id":14698,"createdAt":14699},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":14701,"slug":14702,"articleIntro":14701,"category":14703},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[14704],{"metadata":14705,"sys":14708,"fields":14715},{"tags":14706,"concepts":14707},[],[],{"space":14709,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14711,"publishedVersion":469,"revision":62,"contentType":14713,"locale":29},{"sys":14710},{"type":12,"linkType":13,"id":14},{"sys":14712},{"id":21,"type":12,"linkType":22},{"sys":14714},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14716,"metaTitle":479,"metaDescription":480,"mainTitle":14717,"subtitle":499,"heroImage":14732,"ctaButton":522,"ctaLink":523},[478],{"data":14718,"content":14719,"nodeType":74},{},[14720,14726],{"data":14721,"content":14722,"nodeType":491},{},[14723],{"data":14724,"marks":14725,"value":490,"nodeType":82},{},[],{"data":14727,"content":14728,"nodeType":87},{},[14729],{"data":14730,"marks":14731,"value":498,"nodeType":82},{},[],{"metadata":14733,"sys":14736,"fields":14741},{"tags":14734,"concepts":14735},[],[],{"space":14737,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14739,"publishedVersion":62,"revision":44,"locale":29},{"sys":14738},{"type":12,"linkType":13,"id":14},{"sys":14740},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14742},{"url":514,"details":14743,"fileName":520,"contentType":521},{"size":516,"image":14744},{"width":518,"height":519},{"sys":14746,"fields":14749},{"id":14747,"createdAt":14748},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":14750,"slug":14751,"articleIntro":14750,"category":14752},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[14753],{"metadata":14754,"sys":14757,"fields":14764},{"tags":14755,"concepts":14756},[],[],{"space":14758,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14760,"publishedVersion":469,"revision":62,"contentType":14762,"locale":29},{"sys":14759},{"type":12,"linkType":13,"id":14},{"sys":14761},{"id":21,"type":12,"linkType":22},{"sys":14763},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14765,"metaTitle":479,"metaDescription":480,"mainTitle":14766,"subtitle":499,"heroImage":14781,"ctaButton":522,"ctaLink":523},[478],{"data":14767,"content":14768,"nodeType":74},{},[14769,14775],{"data":14770,"content":14771,"nodeType":491},{},[14772],{"data":14773,"marks":14774,"value":490,"nodeType":82},{},[],{"data":14776,"content":14777,"nodeType":87},{},[14778],{"data":14779,"marks":14780,"value":498,"nodeType":82},{},[],{"metadata":14782,"sys":14785,"fields":14790},{"tags":14783,"concepts":14784},[],[],{"space":14786,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14788,"publishedVersion":62,"revision":44,"locale":29},{"sys":14787},{"type":12,"linkType":13,"id":14},{"sys":14789},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14791},{"url":514,"details":14792,"fileName":520,"contentType":521},{"size":516,"image":14793},{"width":518,"height":519},{"sys":14795,"fields":14798},{"id":14796,"createdAt":14797},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":14799,"slug":14800,"articleIntro":14799,"category":14801},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[14802],{"metadata":14803,"sys":14806,"fields":14813},{"tags":14804,"concepts":14805},[],[],{"space":14807,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14809,"publishedVersion":469,"revision":62,"contentType":14811,"locale":29},{"sys":14808},{"type":12,"linkType":13,"id":14},{"sys":14810},{"id":21,"type":12,"linkType":22},{"sys":14812},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14814,"metaTitle":479,"metaDescription":480,"mainTitle":14815,"subtitle":499,"heroImage":14830,"ctaButton":522,"ctaLink":523},[478],{"data":14816,"content":14817,"nodeType":74},{},[14818,14824],{"data":14819,"content":14820,"nodeType":491},{},[14821],{"data":14822,"marks":14823,"value":490,"nodeType":82},{},[],{"data":14825,"content":14826,"nodeType":87},{},[14827],{"data":14828,"marks":14829,"value":498,"nodeType":82},{},[],{"metadata":14831,"sys":14834,"fields":14839},{"tags":14832,"concepts":14833},[],[],{"space":14835,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14837,"publishedVersion":62,"revision":44,"locale":29},{"sys":14836},{"type":12,"linkType":13,"id":14},{"sys":14838},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14840},{"url":514,"details":14841,"fileName":520,"contentType":521},{"size":516,"image":14842},{"width":518,"height":519},{"sys":14844,"fields":14847},{"id":14845,"createdAt":14846},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":14848,"slug":14849,"articleIntro":14848,"category":14850},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[14851],{"metadata":14852,"sys":14855,"fields":14862},{"tags":14853,"concepts":14854},[],[],{"space":14856,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14858,"publishedVersion":469,"revision":62,"contentType":14860,"locale":29},{"sys":14857},{"type":12,"linkType":13,"id":14},{"sys":14859},{"id":21,"type":12,"linkType":22},{"sys":14861},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14863,"metaTitle":479,"metaDescription":480,"mainTitle":14864,"subtitle":499,"heroImage":14879,"ctaButton":522,"ctaLink":523},[478],{"data":14865,"content":14866,"nodeType":74},{},[14867,14873],{"data":14868,"content":14869,"nodeType":491},{},[14870],{"data":14871,"marks":14872,"value":490,"nodeType":82},{},[],{"data":14874,"content":14875,"nodeType":87},{},[14876],{"data":14877,"marks":14878,"value":498,"nodeType":82},{},[],{"metadata":14880,"sys":14883,"fields":14888},{"tags":14881,"concepts":14882},[],[],{"space":14884,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14886,"publishedVersion":62,"revision":44,"locale":29},{"sys":14885},{"type":12,"linkType":13,"id":14},{"sys":14887},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14889},{"url":514,"details":14890,"fileName":520,"contentType":521},{"size":516,"image":14891},{"width":518,"height":519},{"sys":14893,"fields":14896},{"id":14894,"createdAt":14895},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":14897,"slug":14898,"articleIntro":14897,"category":14899},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[14900],{"metadata":14901,"sys":14904,"fields":14911},{"tags":14902,"concepts":14903},[],[],{"space":14905,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14907,"publishedVersion":469,"revision":62,"contentType":14909,"locale":29},{"sys":14906},{"type":12,"linkType":13,"id":14},{"sys":14908},{"id":21,"type":12,"linkType":22},{"sys":14910},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14912,"metaTitle":479,"metaDescription":480,"mainTitle":14913,"subtitle":499,"heroImage":14928,"ctaButton":522,"ctaLink":523},[478],{"data":14914,"content":14915,"nodeType":74},{},[14916,14922],{"data":14917,"content":14918,"nodeType":491},{},[14919],{"data":14920,"marks":14921,"value":490,"nodeType":82},{},[],{"data":14923,"content":14924,"nodeType":87},{},[14925],{"data":14926,"marks":14927,"value":498,"nodeType":82},{},[],{"metadata":14929,"sys":14932,"fields":14937},{"tags":14930,"concepts":14931},[],[],{"space":14933,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14935,"publishedVersion":62,"revision":44,"locale":29},{"sys":14934},{"type":12,"linkType":13,"id":14},{"sys":14936},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14938},{"url":514,"details":14939,"fileName":520,"contentType":521},{"size":516,"image":14940},{"width":518,"height":519},{"sys":14942,"fields":14945},{"id":14943,"createdAt":14944},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":14946,"slug":14947,"articleIntro":14946,"category":14948},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[14949],{"metadata":14950,"sys":14953,"fields":14960},{"tags":14951,"concepts":14952},[],[],{"space":14954,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":14956,"publishedVersion":469,"revision":62,"contentType":14958,"locale":29},{"sys":14955},{"type":12,"linkType":13,"id":14},{"sys":14957},{"id":21,"type":12,"linkType":22},{"sys":14959},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":14961,"metaTitle":479,"metaDescription":480,"mainTitle":14962,"subtitle":499,"heroImage":14977,"ctaButton":522,"ctaLink":523},[478],{"data":14963,"content":14964,"nodeType":74},{},[14965,14971],{"data":14966,"content":14967,"nodeType":491},{},[14968],{"data":14969,"marks":14970,"value":490,"nodeType":82},{},[],{"data":14972,"content":14973,"nodeType":87},{},[14974],{"data":14975,"marks":14976,"value":498,"nodeType":82},{},[],{"metadata":14978,"sys":14981,"fields":14986},{"tags":14979,"concepts":14980},[],[],{"space":14982,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":14984,"publishedVersion":62,"revision":44,"locale":29},{"sys":14983},{"type":12,"linkType":13,"id":14},{"sys":14985},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":14987},{"url":514,"details":14988,"fileName":520,"contentType":521},{"size":516,"image":14989},{"width":518,"height":519},{"sys":14991,"fields":14994},{"id":14992,"createdAt":14993},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":14995,"slug":14996,"articleIntro":-1,"category":14997},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[14998],{"metadata":14999,"sys":15002,"fields":15009},{"tags":15000,"concepts":15001},[],[],{"space":15003,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15005,"publishedVersion":469,"revision":62,"contentType":15007,"locale":29},{"sys":15004},{"type":12,"linkType":13,"id":14},{"sys":15006},{"id":21,"type":12,"linkType":22},{"sys":15008},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15010,"metaTitle":479,"metaDescription":480,"mainTitle":15011,"subtitle":499,"heroImage":15026,"ctaButton":522,"ctaLink":523},[478],{"data":15012,"content":15013,"nodeType":74},{},[15014,15020],{"data":15015,"content":15016,"nodeType":491},{},[15017],{"data":15018,"marks":15019,"value":490,"nodeType":82},{},[],{"data":15021,"content":15022,"nodeType":87},{},[15023],{"data":15024,"marks":15025,"value":498,"nodeType":82},{},[],{"metadata":15027,"sys":15030,"fields":15035},{"tags":15028,"concepts":15029},[],[],{"space":15031,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15033,"publishedVersion":62,"revision":44,"locale":29},{"sys":15032},{"type":12,"linkType":13,"id":14},{"sys":15034},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15036},{"url":514,"details":15037,"fileName":520,"contentType":521},{"size":516,"image":15038},{"width":518,"height":519},{"sys":15040,"fields":15043},{"id":15041,"createdAt":15042},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":15044,"slug":15045,"articleIntro":-1,"category":15046},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[15047],{"metadata":15048,"sys":15051,"fields":15058},{"tags":15049,"concepts":15050},[],[],{"space":15052,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15054,"publishedVersion":469,"revision":62,"contentType":15056,"locale":29},{"sys":15053},{"type":12,"linkType":13,"id":14},{"sys":15055},{"id":21,"type":12,"linkType":22},{"sys":15057},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15059,"metaTitle":479,"metaDescription":480,"mainTitle":15060,"subtitle":499,"heroImage":15075,"ctaButton":522,"ctaLink":523},[478],{"data":15061,"content":15062,"nodeType":74},{},[15063,15069],{"data":15064,"content":15065,"nodeType":491},{},[15066],{"data":15067,"marks":15068,"value":490,"nodeType":82},{},[],{"data":15070,"content":15071,"nodeType":87},{},[15072],{"data":15073,"marks":15074,"value":498,"nodeType":82},{},[],{"metadata":15076,"sys":15079,"fields":15084},{"tags":15077,"concepts":15078},[],[],{"space":15080,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15082,"publishedVersion":62,"revision":44,"locale":29},{"sys":15081},{"type":12,"linkType":13,"id":14},{"sys":15083},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15085},{"url":514,"details":15086,"fileName":520,"contentType":521},{"size":516,"image":15087},{"width":518,"height":519},{"sys":15089,"fields":15092},{"id":15090,"createdAt":15091},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":15093,"slug":15094,"articleIntro":15093,"category":15095},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[15096],{"metadata":15097,"sys":15100,"fields":15107},{"tags":15098,"concepts":15099},[],[],{"space":15101,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15103,"publishedVersion":469,"revision":62,"contentType":15105,"locale":29},{"sys":15102},{"type":12,"linkType":13,"id":14},{"sys":15104},{"id":21,"type":12,"linkType":22},{"sys":15106},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15108,"metaTitle":479,"metaDescription":480,"mainTitle":15109,"subtitle":499,"heroImage":15124,"ctaButton":522,"ctaLink":523},[478],{"data":15110,"content":15111,"nodeType":74},{},[15112,15118],{"data":15113,"content":15114,"nodeType":491},{},[15115],{"data":15116,"marks":15117,"value":490,"nodeType":82},{},[],{"data":15119,"content":15120,"nodeType":87},{},[15121],{"data":15122,"marks":15123,"value":498,"nodeType":82},{},[],{"metadata":15125,"sys":15128,"fields":15133},{"tags":15126,"concepts":15127},[],[],{"space":15129,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15131,"publishedVersion":62,"revision":44,"locale":29},{"sys":15130},{"type":12,"linkType":13,"id":14},{"sys":15132},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15134},{"url":514,"details":15135,"fileName":520,"contentType":521},{"size":516,"image":15136},{"width":518,"height":519},{"sys":15138,"fields":15141},{"id":15139,"createdAt":15140},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":15142,"slug":15143,"articleIntro":15142,"category":15144},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[15145],{"metadata":15146,"sys":15149,"fields":15156},{"tags":15147,"concepts":15148},[],[],{"space":15150,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15152,"publishedVersion":469,"revision":62,"contentType":15154,"locale":29},{"sys":15151},{"type":12,"linkType":13,"id":14},{"sys":15153},{"id":21,"type":12,"linkType":22},{"sys":15155},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15157,"metaTitle":479,"metaDescription":480,"mainTitle":15158,"subtitle":499,"heroImage":15173,"ctaButton":522,"ctaLink":523},[478],{"data":15159,"content":15160,"nodeType":74},{},[15161,15167],{"data":15162,"content":15163,"nodeType":491},{},[15164],{"data":15165,"marks":15166,"value":490,"nodeType":82},{},[],{"data":15168,"content":15169,"nodeType":87},{},[15170],{"data":15171,"marks":15172,"value":498,"nodeType":82},{},[],{"metadata":15174,"sys":15177,"fields":15182},{"tags":15175,"concepts":15176},[],[],{"space":15178,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15180,"publishedVersion":62,"revision":44,"locale":29},{"sys":15179},{"type":12,"linkType":13,"id":14},{"sys":15181},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15183},{"url":514,"details":15184,"fileName":520,"contentType":521},{"size":516,"image":15185},{"width":518,"height":519},{"sys":15187,"fields":15190},{"id":15188,"createdAt":15189},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":15191,"slug":15192,"articleIntro":15191,"category":15193},"2185 - Cheptel","compte-2185-cheptel",[15194],{"metadata":15195,"sys":15198,"fields":15205},{"tags":15196,"concepts":15197},[],[],{"space":15199,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15201,"publishedVersion":469,"revision":62,"contentType":15203,"locale":29},{"sys":15200},{"type":12,"linkType":13,"id":14},{"sys":15202},{"id":21,"type":12,"linkType":22},{"sys":15204},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15206,"metaTitle":479,"metaDescription":480,"mainTitle":15207,"subtitle":499,"heroImage":15222,"ctaButton":522,"ctaLink":523},[478],{"data":15208,"content":15209,"nodeType":74},{},[15210,15216],{"data":15211,"content":15212,"nodeType":491},{},[15213],{"data":15214,"marks":15215,"value":490,"nodeType":82},{},[],{"data":15217,"content":15218,"nodeType":87},{},[15219],{"data":15220,"marks":15221,"value":498,"nodeType":82},{},[],{"metadata":15223,"sys":15226,"fields":15231},{"tags":15224,"concepts":15225},[],[],{"space":15227,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15229,"publishedVersion":62,"revision":44,"locale":29},{"sys":15228},{"type":12,"linkType":13,"id":14},{"sys":15230},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15232},{"url":514,"details":15233,"fileName":520,"contentType":521},{"size":516,"image":15234},{"width":518,"height":519},{"sys":15236,"fields":15239},{"id":15237,"createdAt":15238},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":15240,"slug":15241,"articleIntro":15240,"category":15242},"2768 - Intérêts courus","compte-2768-interets-courus",[15243],{"metadata":15244,"sys":15247,"fields":15254},{"tags":15245,"concepts":15246},[],[],{"space":15248,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15250,"publishedVersion":469,"revision":62,"contentType":15252,"locale":29},{"sys":15249},{"type":12,"linkType":13,"id":14},{"sys":15251},{"id":21,"type":12,"linkType":22},{"sys":15253},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15255,"metaTitle":479,"metaDescription":480,"mainTitle":15256,"subtitle":499,"heroImage":15271,"ctaButton":522,"ctaLink":523},[478],{"data":15257,"content":15258,"nodeType":74},{},[15259,15265],{"data":15260,"content":15261,"nodeType":491},{},[15262],{"data":15263,"marks":15264,"value":490,"nodeType":82},{},[],{"data":15266,"content":15267,"nodeType":87},{},[15268],{"data":15269,"marks":15270,"value":498,"nodeType":82},{},[],{"metadata":15272,"sys":15275,"fields":15280},{"tags":15273,"concepts":15274},[],[],{"space":15276,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15278,"publishedVersion":62,"revision":44,"locale":29},{"sys":15277},{"type":12,"linkType":13,"id":14},{"sys":15279},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15281},{"url":514,"details":15282,"fileName":520,"contentType":521},{"size":516,"image":15283},{"width":518,"height":519},{"sys":15285,"fields":15288},{"id":15286,"createdAt":15287},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":15289,"slug":15290,"articleIntro":15289,"category":15291},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[15292],{"metadata":15293,"sys":15296,"fields":15303},{"tags":15294,"concepts":15295},[],[],{"space":15297,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15299,"publishedVersion":469,"revision":62,"contentType":15301,"locale":29},{"sys":15298},{"type":12,"linkType":13,"id":14},{"sys":15300},{"id":21,"type":12,"linkType":22},{"sys":15302},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15304,"metaTitle":479,"metaDescription":480,"mainTitle":15305,"subtitle":499,"heroImage":15320,"ctaButton":522,"ctaLink":523},[478],{"data":15306,"content":15307,"nodeType":74},{},[15308,15314],{"data":15309,"content":15310,"nodeType":491},{},[15311],{"data":15312,"marks":15313,"value":490,"nodeType":82},{},[],{"data":15315,"content":15316,"nodeType":87},{},[15317],{"data":15318,"marks":15319,"value":498,"nodeType":82},{},[],{"metadata":15321,"sys":15324,"fields":15329},{"tags":15322,"concepts":15323},[],[],{"space":15325,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15327,"publishedVersion":62,"revision":44,"locale":29},{"sys":15326},{"type":12,"linkType":13,"id":14},{"sys":15328},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15330},{"url":514,"details":15331,"fileName":520,"contentType":521},{"size":516,"image":15332},{"width":518,"height":519},{"sys":15334,"fields":15337},{"id":15335,"createdAt":15336},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":15338,"slug":15339,"articleIntro":15338,"category":15340},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[15341],{"metadata":15342,"sys":15345,"fields":15352},{"tags":15343,"concepts":15344},[],[],{"space":15346,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15348,"publishedVersion":469,"revision":62,"contentType":15350,"locale":29},{"sys":15347},{"type":12,"linkType":13,"id":14},{"sys":15349},{"id":21,"type":12,"linkType":22},{"sys":15351},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15353,"metaTitle":479,"metaDescription":480,"mainTitle":15354,"subtitle":499,"heroImage":15369,"ctaButton":522,"ctaLink":523},[478],{"data":15355,"content":15356,"nodeType":74},{},[15357,15363],{"data":15358,"content":15359,"nodeType":491},{},[15360],{"data":15361,"marks":15362,"value":490,"nodeType":82},{},[],{"data":15364,"content":15365,"nodeType":87},{},[15366],{"data":15367,"marks":15368,"value":498,"nodeType":82},{},[],{"metadata":15370,"sys":15373,"fields":15378},{"tags":15371,"concepts":15372},[],[],{"space":15374,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15376,"publishedVersion":62,"revision":44,"locale":29},{"sys":15375},{"type":12,"linkType":13,"id":14},{"sys":15377},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15379},{"url":514,"details":15380,"fileName":520,"contentType":521},{"size":516,"image":15381},{"width":518,"height":519},{"sys":15383,"fields":15386},{"id":15384,"createdAt":15385},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":15387,"slug":15388,"articleIntro":15387,"category":15389},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[15390],{"metadata":15391,"sys":15394,"fields":15401},{"tags":15392,"concepts":15393},[],[],{"space":15395,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15397,"publishedVersion":469,"revision":62,"contentType":15399,"locale":29},{"sys":15396},{"type":12,"linkType":13,"id":14},{"sys":15398},{"id":21,"type":12,"linkType":22},{"sys":15400},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15402,"metaTitle":479,"metaDescription":480,"mainTitle":15403,"subtitle":499,"heroImage":15418,"ctaButton":522,"ctaLink":523},[478],{"data":15404,"content":15405,"nodeType":74},{},[15406,15412],{"data":15407,"content":15408,"nodeType":491},{},[15409],{"data":15410,"marks":15411,"value":490,"nodeType":82},{},[],{"data":15413,"content":15414,"nodeType":87},{},[15415],{"data":15416,"marks":15417,"value":498,"nodeType":82},{},[],{"metadata":15419,"sys":15422,"fields":15427},{"tags":15420,"concepts":15421},[],[],{"space":15423,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15425,"publishedVersion":62,"revision":44,"locale":29},{"sys":15424},{"type":12,"linkType":13,"id":14},{"sys":15426},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15428},{"url":514,"details":15429,"fileName":520,"contentType":521},{"size":516,"image":15430},{"width":518,"height":519},{"sys":15432,"fields":15435},{"id":15433,"createdAt":15434},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":15436,"slug":15437,"articleIntro":15436,"category":15438},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[15439],{"metadata":15440,"sys":15443,"fields":15450},{"tags":15441,"concepts":15442},[],[],{"space":15444,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15446,"publishedVersion":469,"revision":62,"contentType":15448,"locale":29},{"sys":15445},{"type":12,"linkType":13,"id":14},{"sys":15447},{"id":21,"type":12,"linkType":22},{"sys":15449},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15451,"metaTitle":479,"metaDescription":480,"mainTitle":15452,"subtitle":499,"heroImage":15467,"ctaButton":522,"ctaLink":523},[478],{"data":15453,"content":15454,"nodeType":74},{},[15455,15461],{"data":15456,"content":15457,"nodeType":491},{},[15458],{"data":15459,"marks":15460,"value":490,"nodeType":82},{},[],{"data":15462,"content":15463,"nodeType":87},{},[15464],{"data":15465,"marks":15466,"value":498,"nodeType":82},{},[],{"metadata":15468,"sys":15471,"fields":15476},{"tags":15469,"concepts":15470},[],[],{"space":15472,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15474,"publishedVersion":62,"revision":44,"locale":29},{"sys":15473},{"type":12,"linkType":13,"id":14},{"sys":15475},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15477},{"url":514,"details":15478,"fileName":520,"contentType":521},{"size":516,"image":15479},{"width":518,"height":519},{"sys":15481,"fields":15484},{"id":15482,"createdAt":15483},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":15485,"slug":15486,"articleIntro":15485,"category":15487},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[15488],{"metadata":15489,"sys":15492,"fields":15499},{"tags":15490,"concepts":15491},[],[],{"space":15493,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15495,"publishedVersion":469,"revision":62,"contentType":15497,"locale":29},{"sys":15494},{"type":12,"linkType":13,"id":14},{"sys":15496},{"id":21,"type":12,"linkType":22},{"sys":15498},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15500,"metaTitle":479,"metaDescription":480,"mainTitle":15501,"subtitle":499,"heroImage":15516,"ctaButton":522,"ctaLink":523},[478],{"data":15502,"content":15503,"nodeType":74},{},[15504,15510],{"data":15505,"content":15506,"nodeType":491},{},[15507],{"data":15508,"marks":15509,"value":490,"nodeType":82},{},[],{"data":15511,"content":15512,"nodeType":87},{},[15513],{"data":15514,"marks":15515,"value":498,"nodeType":82},{},[],{"metadata":15517,"sys":15520,"fields":15525},{"tags":15518,"concepts":15519},[],[],{"space":15521,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15523,"publishedVersion":62,"revision":44,"locale":29},{"sys":15522},{"type":12,"linkType":13,"id":14},{"sys":15524},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15526},{"url":514,"details":15527,"fileName":520,"contentType":521},{"size":516,"image":15528},{"width":518,"height":519},{"sys":15530,"fields":15533},{"id":15531,"createdAt":15532},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":15534,"slug":15535,"articleIntro":-1,"category":15536},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[15537],{"metadata":15538,"sys":15541,"fields":15548},{"tags":15539,"concepts":15540},[],[],{"space":15542,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15544,"publishedVersion":469,"revision":62,"contentType":15546,"locale":29},{"sys":15543},{"type":12,"linkType":13,"id":14},{"sys":15545},{"id":21,"type":12,"linkType":22},{"sys":15547},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15549,"metaTitle":479,"metaDescription":480,"mainTitle":15550,"subtitle":499,"heroImage":15565,"ctaButton":522,"ctaLink":523},[478],{"data":15551,"content":15552,"nodeType":74},{},[15553,15559],{"data":15554,"content":15555,"nodeType":491},{},[15556],{"data":15557,"marks":15558,"value":490,"nodeType":82},{},[],{"data":15560,"content":15561,"nodeType":87},{},[15562],{"data":15563,"marks":15564,"value":498,"nodeType":82},{},[],{"metadata":15566,"sys":15569,"fields":15574},{"tags":15567,"concepts":15568},[],[],{"space":15570,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15572,"publishedVersion":62,"revision":44,"locale":29},{"sys":15571},{"type":12,"linkType":13,"id":14},{"sys":15573},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15575},{"url":514,"details":15576,"fileName":520,"contentType":521},{"size":516,"image":15577},{"width":518,"height":519},{"sys":15579,"fields":15582},{"id":15580,"createdAt":15581},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":15583,"slug":15584,"articleIntro":15583,"category":15585},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[15586],{"metadata":15587,"sys":15590,"fields":15597},{"tags":15588,"concepts":15589},[],[],{"space":15591,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15593,"publishedVersion":469,"revision":62,"contentType":15595,"locale":29},{"sys":15592},{"type":12,"linkType":13,"id":14},{"sys":15594},{"id":21,"type":12,"linkType":22},{"sys":15596},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15598,"metaTitle":479,"metaDescription":480,"mainTitle":15599,"subtitle":499,"heroImage":15614,"ctaButton":522,"ctaLink":523},[478],{"data":15600,"content":15601,"nodeType":74},{},[15602,15608],{"data":15603,"content":15604,"nodeType":491},{},[15605],{"data":15606,"marks":15607,"value":490,"nodeType":82},{},[],{"data":15609,"content":15610,"nodeType":87},{},[15611],{"data":15612,"marks":15613,"value":498,"nodeType":82},{},[],{"metadata":15615,"sys":15618,"fields":15623},{"tags":15616,"concepts":15617},[],[],{"space":15619,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15621,"publishedVersion":62,"revision":44,"locale":29},{"sys":15620},{"type":12,"linkType":13,"id":14},{"sys":15622},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15624},{"url":514,"details":15625,"fileName":520,"contentType":521},{"size":516,"image":15626},{"width":518,"height":519},{"sys":15628,"fields":15631},{"id":15629,"createdAt":15630},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":15632,"slug":15633,"articleIntro":-1,"category":15634},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[15635],{"metadata":15636,"sys":15639,"fields":15646},{"tags":15637,"concepts":15638},[],[],{"space":15640,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15642,"publishedVersion":469,"revision":62,"contentType":15644,"locale":29},{"sys":15641},{"type":12,"linkType":13,"id":14},{"sys":15643},{"id":21,"type":12,"linkType":22},{"sys":15645},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15647,"metaTitle":479,"metaDescription":480,"mainTitle":15648,"subtitle":499,"heroImage":15663,"ctaButton":522,"ctaLink":523},[478],{"data":15649,"content":15650,"nodeType":74},{},[15651,15657],{"data":15652,"content":15653,"nodeType":491},{},[15654],{"data":15655,"marks":15656,"value":490,"nodeType":82},{},[],{"data":15658,"content":15659,"nodeType":87},{},[15660],{"data":15661,"marks":15662,"value":498,"nodeType":82},{},[],{"metadata":15664,"sys":15667,"fields":15672},{"tags":15665,"concepts":15666},[],[],{"space":15668,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15670,"publishedVersion":62,"revision":44,"locale":29},{"sys":15669},{"type":12,"linkType":13,"id":14},{"sys":15671},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15673},{"url":514,"details":15674,"fileName":520,"contentType":521},{"size":516,"image":15675},{"width":518,"height":519},{"sys":15677,"fields":15680},{"id":15678,"createdAt":15679},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":15681,"slug":15682,"articleIntro":15681,"category":15683},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[15684],{"metadata":15685,"sys":15688,"fields":15695},{"tags":15686,"concepts":15687},[],[],{"space":15689,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15691,"publishedVersion":469,"revision":62,"contentType":15693,"locale":29},{"sys":15690},{"type":12,"linkType":13,"id":14},{"sys":15692},{"id":21,"type":12,"linkType":22},{"sys":15694},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15696,"metaTitle":479,"metaDescription":480,"mainTitle":15697,"subtitle":499,"heroImage":15712,"ctaButton":522,"ctaLink":523},[478],{"data":15698,"content":15699,"nodeType":74},{},[15700,15706],{"data":15701,"content":15702,"nodeType":491},{},[15703],{"data":15704,"marks":15705,"value":490,"nodeType":82},{},[],{"data":15707,"content":15708,"nodeType":87},{},[15709],{"data":15710,"marks":15711,"value":498,"nodeType":82},{},[],{"metadata":15713,"sys":15716,"fields":15721},{"tags":15714,"concepts":15715},[],[],{"space":15717,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15719,"publishedVersion":62,"revision":44,"locale":29},{"sys":15718},{"type":12,"linkType":13,"id":14},{"sys":15720},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15722},{"url":514,"details":15723,"fileName":520,"contentType":521},{"size":516,"image":15724},{"width":518,"height":519},{"sys":15726,"fields":15729},{"id":15727,"createdAt":15728},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15730,"slug":15731,"articleIntro":15730,"category":15732},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15733],{"metadata":15734,"sys":15737,"fields":15744},{"tags":15735,"concepts":15736},[],[],{"space":15738,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15740,"publishedVersion":469,"revision":62,"contentType":15742,"locale":29},{"sys":15739},{"type":12,"linkType":13,"id":14},{"sys":15741},{"id":21,"type":12,"linkType":22},{"sys":15743},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15745,"metaTitle":479,"metaDescription":480,"mainTitle":15746,"subtitle":499,"heroImage":15761,"ctaButton":522,"ctaLink":523},[478],{"data":15747,"content":15748,"nodeType":74},{},[15749,15755],{"data":15750,"content":15751,"nodeType":491},{},[15752],{"data":15753,"marks":15754,"value":490,"nodeType":82},{},[],{"data":15756,"content":15757,"nodeType":87},{},[15758],{"data":15759,"marks":15760,"value":498,"nodeType":82},{},[],{"metadata":15762,"sys":15765,"fields":15770},{"tags":15763,"concepts":15764},[],[],{"space":15766,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15768,"publishedVersion":62,"revision":44,"locale":29},{"sys":15767},{"type":12,"linkType":13,"id":14},{"sys":15769},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15771},{"url":514,"details":15772,"fileName":520,"contentType":521},{"size":516,"image":15773},{"width":518,"height":519},{"sys":15775,"fields":15778},{"id":15776,"createdAt":15777},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":15779,"slug":15780,"articleIntro":15779,"category":15781},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[15782],{"metadata":15783,"sys":15786,"fields":15793},{"tags":15784,"concepts":15785},[],[],{"space":15787,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15789,"publishedVersion":469,"revision":62,"contentType":15791,"locale":29},{"sys":15788},{"type":12,"linkType":13,"id":14},{"sys":15790},{"id":21,"type":12,"linkType":22},{"sys":15792},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15794,"metaTitle":479,"metaDescription":480,"mainTitle":15795,"subtitle":499,"heroImage":15810,"ctaButton":522,"ctaLink":523},[478],{"data":15796,"content":15797,"nodeType":74},{},[15798,15804],{"data":15799,"content":15800,"nodeType":491},{},[15801],{"data":15802,"marks":15803,"value":490,"nodeType":82},{},[],{"data":15805,"content":15806,"nodeType":87},{},[15807],{"data":15808,"marks":15809,"value":498,"nodeType":82},{},[],{"metadata":15811,"sys":15814,"fields":15819},{"tags":15812,"concepts":15813},[],[],{"space":15815,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15817,"publishedVersion":62,"revision":44,"locale":29},{"sys":15816},{"type":12,"linkType":13,"id":14},{"sys":15818},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15820},{"url":514,"details":15821,"fileName":520,"contentType":521},{"size":516,"image":15822},{"width":518,"height":519},{"sys":15824,"fields":15827},{"id":15825,"createdAt":15826},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":15828,"slug":15829,"articleIntro":15828,"category":15830},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[15831],{"metadata":15832,"sys":15835,"fields":15842},{"tags":15833,"concepts":15834},[],[],{"space":15836,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15838,"publishedVersion":469,"revision":62,"contentType":15840,"locale":29},{"sys":15837},{"type":12,"linkType":13,"id":14},{"sys":15839},{"id":21,"type":12,"linkType":22},{"sys":15841},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15843,"metaTitle":479,"metaDescription":480,"mainTitle":15844,"subtitle":499,"heroImage":15859,"ctaButton":522,"ctaLink":523},[478],{"data":15845,"content":15846,"nodeType":74},{},[15847,15853],{"data":15848,"content":15849,"nodeType":491},{},[15850],{"data":15851,"marks":15852,"value":490,"nodeType":82},{},[],{"data":15854,"content":15855,"nodeType":87},{},[15856],{"data":15857,"marks":15858,"value":498,"nodeType":82},{},[],{"metadata":15860,"sys":15863,"fields":15868},{"tags":15861,"concepts":15862},[],[],{"space":15864,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15866,"publishedVersion":62,"revision":44,"locale":29},{"sys":15865},{"type":12,"linkType":13,"id":14},{"sys":15867},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15869},{"url":514,"details":15870,"fileName":520,"contentType":521},{"size":516,"image":15871},{"width":518,"height":519},{"sys":15873,"fields":15876},{"id":15874,"createdAt":15875},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":15877,"slug":15878,"articleIntro":15877,"category":15879},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[15880],{"metadata":15881,"sys":15884,"fields":15891},{"tags":15882,"concepts":15883},[],[],{"space":15885,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15887,"publishedVersion":469,"revision":62,"contentType":15889,"locale":29},{"sys":15886},{"type":12,"linkType":13,"id":14},{"sys":15888},{"id":21,"type":12,"linkType":22},{"sys":15890},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15892,"metaTitle":479,"metaDescription":480,"mainTitle":15893,"subtitle":499,"heroImage":15908,"ctaButton":522,"ctaLink":523},[478],{"data":15894,"content":15895,"nodeType":74},{},[15896,15902],{"data":15897,"content":15898,"nodeType":491},{},[15899],{"data":15900,"marks":15901,"value":490,"nodeType":82},{},[],{"data":15903,"content":15904,"nodeType":87},{},[15905],{"data":15906,"marks":15907,"value":498,"nodeType":82},{},[],{"metadata":15909,"sys":15912,"fields":15917},{"tags":15910,"concepts":15911},[],[],{"space":15913,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15915,"publishedVersion":62,"revision":44,"locale":29},{"sys":15914},{"type":12,"linkType":13,"id":14},{"sys":15916},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15918},{"url":514,"details":15919,"fileName":520,"contentType":521},{"size":516,"image":15920},{"width":518,"height":519},{"sys":15922,"fields":15925},{"id":15923,"createdAt":15924},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":15926,"slug":15927,"articleIntro":15926,"category":15928},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[15929],{"metadata":15930,"sys":15933,"fields":15940},{"tags":15931,"concepts":15932},[],[],{"space":15934,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15936,"publishedVersion":469,"revision":62,"contentType":15938,"locale":29},{"sys":15935},{"type":12,"linkType":13,"id":14},{"sys":15937},{"id":21,"type":12,"linkType":22},{"sys":15939},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15941,"metaTitle":479,"metaDescription":480,"mainTitle":15942,"subtitle":499,"heroImage":15957,"ctaButton":522,"ctaLink":523},[478],{"data":15943,"content":15944,"nodeType":74},{},[15945,15951],{"data":15946,"content":15947,"nodeType":491},{},[15948],{"data":15949,"marks":15950,"value":490,"nodeType":82},{},[],{"data":15952,"content":15953,"nodeType":87},{},[15954],{"data":15955,"marks":15956,"value":498,"nodeType":82},{},[],{"metadata":15958,"sys":15961,"fields":15966},{"tags":15959,"concepts":15960},[],[],{"space":15962,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":15964,"publishedVersion":62,"revision":44,"locale":29},{"sys":15963},{"type":12,"linkType":13,"id":14},{"sys":15965},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":15967},{"url":514,"details":15968,"fileName":520,"contentType":521},{"size":516,"image":15969},{"width":518,"height":519},{"sys":15971,"fields":15974},{"id":15972,"createdAt":15973},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":15975,"slug":15976,"articleIntro":15975,"category":15977},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[15978],{"metadata":15979,"sys":15982,"fields":15989},{"tags":15980,"concepts":15981},[],[],{"space":15983,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":15985,"publishedVersion":469,"revision":62,"contentType":15987,"locale":29},{"sys":15984},{"type":12,"linkType":13,"id":14},{"sys":15986},{"id":21,"type":12,"linkType":22},{"sys":15988},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":15990,"metaTitle":479,"metaDescription":480,"mainTitle":15991,"subtitle":499,"heroImage":16006,"ctaButton":522,"ctaLink":523},[478],{"data":15992,"content":15993,"nodeType":74},{},[15994,16000],{"data":15995,"content":15996,"nodeType":491},{},[15997],{"data":15998,"marks":15999,"value":490,"nodeType":82},{},[],{"data":16001,"content":16002,"nodeType":87},{},[16003],{"data":16004,"marks":16005,"value":498,"nodeType":82},{},[],{"metadata":16007,"sys":16010,"fields":16015},{"tags":16008,"concepts":16009},[],[],{"space":16011,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16013,"publishedVersion":62,"revision":44,"locale":29},{"sys":16012},{"type":12,"linkType":13,"id":14},{"sys":16014},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16016},{"url":514,"details":16017,"fileName":520,"contentType":521},{"size":516,"image":16018},{"width":518,"height":519},{"sys":16020,"fields":16023},{"id":16021,"createdAt":16022},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":16024,"slug":16025,"articleIntro":16024,"category":16026},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[16027],{"metadata":16028,"sys":16031,"fields":16038},{"tags":16029,"concepts":16030},[],[],{"space":16032,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16034,"publishedVersion":469,"revision":62,"contentType":16036,"locale":29},{"sys":16033},{"type":12,"linkType":13,"id":14},{"sys":16035},{"id":21,"type":12,"linkType":22},{"sys":16037},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16039,"metaTitle":479,"metaDescription":480,"mainTitle":16040,"subtitle":499,"heroImage":16055,"ctaButton":522,"ctaLink":523},[478],{"data":16041,"content":16042,"nodeType":74},{},[16043,16049],{"data":16044,"content":16045,"nodeType":491},{},[16046],{"data":16047,"marks":16048,"value":490,"nodeType":82},{},[],{"data":16050,"content":16051,"nodeType":87},{},[16052],{"data":16053,"marks":16054,"value":498,"nodeType":82},{},[],{"metadata":16056,"sys":16059,"fields":16064},{"tags":16057,"concepts":16058},[],[],{"space":16060,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16062,"publishedVersion":62,"revision":44,"locale":29},{"sys":16061},{"type":12,"linkType":13,"id":14},{"sys":16063},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16065},{"url":514,"details":16066,"fileName":520,"contentType":521},{"size":516,"image":16067},{"width":518,"height":519},{"sys":16069,"fields":16072},{"id":16070,"createdAt":16071},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":16073,"slug":16074,"articleIntro":-1,"category":16075},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[16076],{"metadata":16077,"sys":16080,"fields":16087},{"tags":16078,"concepts":16079},[],[],{"space":16081,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16083,"publishedVersion":469,"revision":62,"contentType":16085,"locale":29},{"sys":16082},{"type":12,"linkType":13,"id":14},{"sys":16084},{"id":21,"type":12,"linkType":22},{"sys":16086},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16088,"metaTitle":479,"metaDescription":480,"mainTitle":16089,"subtitle":499,"heroImage":16104,"ctaButton":522,"ctaLink":523},[478],{"data":16090,"content":16091,"nodeType":74},{},[16092,16098],{"data":16093,"content":16094,"nodeType":491},{},[16095],{"data":16096,"marks":16097,"value":490,"nodeType":82},{},[],{"data":16099,"content":16100,"nodeType":87},{},[16101],{"data":16102,"marks":16103,"value":498,"nodeType":82},{},[],{"metadata":16105,"sys":16108,"fields":16113},{"tags":16106,"concepts":16107},[],[],{"space":16109,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16111,"publishedVersion":62,"revision":44,"locale":29},{"sys":16110},{"type":12,"linkType":13,"id":14},{"sys":16112},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16114},{"url":514,"details":16115,"fileName":520,"contentType":521},{"size":516,"image":16116},{"width":518,"height":519},{"sys":16118,"fields":16121},{"id":16119,"createdAt":16120},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":16122,"slug":16123,"articleIntro":16122,"category":16124},"Compte 101 - Capital","compte-101-capital",[16125],{"metadata":16126,"sys":16129,"fields":16136},{"tags":16127,"concepts":16128},[],[],{"space":16130,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16132,"publishedVersion":469,"revision":62,"contentType":16134,"locale":29},{"sys":16131},{"type":12,"linkType":13,"id":14},{"sys":16133},{"id":21,"type":12,"linkType":22},{"sys":16135},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16137,"metaTitle":479,"metaDescription":480,"mainTitle":16138,"subtitle":499,"heroImage":16153,"ctaButton":522,"ctaLink":523},[478],{"data":16139,"content":16140,"nodeType":74},{},[16141,16147],{"data":16142,"content":16143,"nodeType":491},{},[16144],{"data":16145,"marks":16146,"value":490,"nodeType":82},{},[],{"data":16148,"content":16149,"nodeType":87},{},[16150],{"data":16151,"marks":16152,"value":498,"nodeType":82},{},[],{"metadata":16154,"sys":16157,"fields":16162},{"tags":16155,"concepts":16156},[],[],{"space":16158,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16160,"publishedVersion":62,"revision":44,"locale":29},{"sys":16159},{"type":12,"linkType":13,"id":14},{"sys":16161},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16163},{"url":514,"details":16164,"fileName":520,"contentType":521},{"size":516,"image":16165},{"width":518,"height":519},{"sys":16167,"fields":16170},{"id":16168,"createdAt":16169},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":16171,"slug":16172,"articleIntro":16171,"category":16173},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[16174],{"metadata":16175,"sys":16178,"fields":16185},{"tags":16176,"concepts":16177},[],[],{"space":16179,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16181,"publishedVersion":469,"revision":62,"contentType":16183,"locale":29},{"sys":16180},{"type":12,"linkType":13,"id":14},{"sys":16182},{"id":21,"type":12,"linkType":22},{"sys":16184},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16186,"metaTitle":479,"metaDescription":480,"mainTitle":16187,"subtitle":499,"heroImage":16202,"ctaButton":522,"ctaLink":523},[478],{"data":16188,"content":16189,"nodeType":74},{},[16190,16196],{"data":16191,"content":16192,"nodeType":491},{},[16193],{"data":16194,"marks":16195,"value":490,"nodeType":82},{},[],{"data":16197,"content":16198,"nodeType":87},{},[16199],{"data":16200,"marks":16201,"value":498,"nodeType":82},{},[],{"metadata":16203,"sys":16206,"fields":16211},{"tags":16204,"concepts":16205},[],[],{"space":16207,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16209,"publishedVersion":62,"revision":44,"locale":29},{"sys":16208},{"type":12,"linkType":13,"id":14},{"sys":16210},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16212},{"url":514,"details":16213,"fileName":520,"contentType":521},{"size":516,"image":16214},{"width":518,"height":519},{"sys":16216,"fields":16219},{"id":16217,"createdAt":16218},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":16220,"slug":16221,"articleIntro":16220,"category":16222},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[16223],{"metadata":16224,"sys":16227,"fields":16234},{"tags":16225,"concepts":16226},[],[],{"space":16228,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16230,"publishedVersion":469,"revision":62,"contentType":16232,"locale":29},{"sys":16229},{"type":12,"linkType":13,"id":14},{"sys":16231},{"id":21,"type":12,"linkType":22},{"sys":16233},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16235,"metaTitle":479,"metaDescription":480,"mainTitle":16236,"subtitle":499,"heroImage":16251,"ctaButton":522,"ctaLink":523},[478],{"data":16237,"content":16238,"nodeType":74},{},[16239,16245],{"data":16240,"content":16241,"nodeType":491},{},[16242],{"data":16243,"marks":16244,"value":490,"nodeType":82},{},[],{"data":16246,"content":16247,"nodeType":87},{},[16248],{"data":16249,"marks":16250,"value":498,"nodeType":82},{},[],{"metadata":16252,"sys":16255,"fields":16260},{"tags":16253,"concepts":16254},[],[],{"space":16256,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16258,"publishedVersion":62,"revision":44,"locale":29},{"sys":16257},{"type":12,"linkType":13,"id":14},{"sys":16259},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16261},{"url":514,"details":16262,"fileName":520,"contentType":521},{"size":516,"image":16263},{"width":518,"height":519},{"sys":16265,"fields":16268},{"id":16266,"createdAt":16267},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":16269,"slug":16270,"articleIntro":16269,"category":16271},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[16272],{"metadata":16273,"sys":16276,"fields":16283},{"tags":16274,"concepts":16275},[],[],{"space":16277,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16279,"publishedVersion":469,"revision":62,"contentType":16281,"locale":29},{"sys":16278},{"type":12,"linkType":13,"id":14},{"sys":16280},{"id":21,"type":12,"linkType":22},{"sys":16282},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16284,"metaTitle":479,"metaDescription":480,"mainTitle":16285,"subtitle":499,"heroImage":16300,"ctaButton":522,"ctaLink":523},[478],{"data":16286,"content":16287,"nodeType":74},{},[16288,16294],{"data":16289,"content":16290,"nodeType":491},{},[16291],{"data":16292,"marks":16293,"value":490,"nodeType":82},{},[],{"data":16295,"content":16296,"nodeType":87},{},[16297],{"data":16298,"marks":16299,"value":498,"nodeType":82},{},[],{"metadata":16301,"sys":16304,"fields":16309},{"tags":16302,"concepts":16303},[],[],{"space":16305,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16307,"publishedVersion":62,"revision":44,"locale":29},{"sys":16306},{"type":12,"linkType":13,"id":14},{"sys":16308},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16310},{"url":514,"details":16311,"fileName":520,"contentType":521},{"size":516,"image":16312},{"width":518,"height":519},{"sys":16314,"fields":16317},{"id":16315,"createdAt":16316},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":16318,"slug":16319,"articleIntro":16318,"category":16320},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[16321],{"metadata":16322,"sys":16325,"fields":16332},{"tags":16323,"concepts":16324},[],[],{"space":16326,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16328,"publishedVersion":469,"revision":62,"contentType":16330,"locale":29},{"sys":16327},{"type":12,"linkType":13,"id":14},{"sys":16329},{"id":21,"type":12,"linkType":22},{"sys":16331},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16333,"metaTitle":479,"metaDescription":480,"mainTitle":16334,"subtitle":499,"heroImage":16349,"ctaButton":522,"ctaLink":523},[478],{"data":16335,"content":16336,"nodeType":74},{},[16337,16343],{"data":16338,"content":16339,"nodeType":491},{},[16340],{"data":16341,"marks":16342,"value":490,"nodeType":82},{},[],{"data":16344,"content":16345,"nodeType":87},{},[16346],{"data":16347,"marks":16348,"value":498,"nodeType":82},{},[],{"metadata":16350,"sys":16353,"fields":16358},{"tags":16351,"concepts":16352},[],[],{"space":16354,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16356,"publishedVersion":62,"revision":44,"locale":29},{"sys":16355},{"type":12,"linkType":13,"id":14},{"sys":16357},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16359},{"url":514,"details":16360,"fileName":520,"contentType":521},{"size":516,"image":16361},{"width":518,"height":519},{"sys":16363,"fields":16365},{"id":16364,"createdAt":1557},"4kVdSdLvBSCpwNNFzLzom2",{"title":16366,"slug":16367,"articleIntro":16366,"category":16368},"335 - Travaux en cours","compte-335-travaux-en-cours",[16369],{"metadata":16370,"sys":16373,"fields":16380},{"tags":16371,"concepts":16372},[],[],{"space":16374,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16376,"publishedVersion":469,"revision":62,"contentType":16378,"locale":29},{"sys":16375},{"type":12,"linkType":13,"id":14},{"sys":16377},{"id":21,"type":12,"linkType":22},{"sys":16379},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16381,"metaTitle":479,"metaDescription":480,"mainTitle":16382,"subtitle":499,"heroImage":16397,"ctaButton":522,"ctaLink":523},[478],{"data":16383,"content":16384,"nodeType":74},{},[16385,16391],{"data":16386,"content":16387,"nodeType":491},{},[16388],{"data":16389,"marks":16390,"value":490,"nodeType":82},{},[],{"data":16392,"content":16393,"nodeType":87},{},[16394],{"data":16395,"marks":16396,"value":498,"nodeType":82},{},[],{"metadata":16398,"sys":16401,"fields":16406},{"tags":16399,"concepts":16400},[],[],{"space":16402,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16404,"publishedVersion":62,"revision":44,"locale":29},{"sys":16403},{"type":12,"linkType":13,"id":14},{"sys":16405},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16407},{"url":514,"details":16408,"fileName":520,"contentType":521},{"size":516,"image":16409},{"width":518,"height":519},{"sys":16411,"fields":16414},{"id":16412,"createdAt":16413},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":16415,"slug":16416,"articleIntro":16415,"category":16417},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[16418],{"metadata":16419,"sys":16422,"fields":16429},{"tags":16420,"concepts":16421},[],[],{"space":16423,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16425,"publishedVersion":469,"revision":62,"contentType":16427,"locale":29},{"sys":16424},{"type":12,"linkType":13,"id":14},{"sys":16426},{"id":21,"type":12,"linkType":22},{"sys":16428},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16430,"metaTitle":479,"metaDescription":480,"mainTitle":16431,"subtitle":499,"heroImage":16446,"ctaButton":522,"ctaLink":523},[478],{"data":16432,"content":16433,"nodeType":74},{},[16434,16440],{"data":16435,"content":16436,"nodeType":491},{},[16437],{"data":16438,"marks":16439,"value":490,"nodeType":82},{},[],{"data":16441,"content":16442,"nodeType":87},{},[16443],{"data":16444,"marks":16445,"value":498,"nodeType":82},{},[],{"metadata":16447,"sys":16450,"fields":16455},{"tags":16448,"concepts":16449},[],[],{"space":16451,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16453,"publishedVersion":62,"revision":44,"locale":29},{"sys":16452},{"type":12,"linkType":13,"id":14},{"sys":16454},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16456},{"url":514,"details":16457,"fileName":520,"contentType":521},{"size":516,"image":16458},{"width":518,"height":519},{"sys":16460,"fields":16463},{"id":16461,"createdAt":16462},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":16464,"slug":16465,"articleIntro":16464,"category":16466},"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",[16467],{"metadata":16468,"sys":16471,"fields":16478},{"tags":16469,"concepts":16470},[],[],{"space":16472,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16474,"publishedVersion":469,"revision":62,"contentType":16476,"locale":29},{"sys":16473},{"type":12,"linkType":13,"id":14},{"sys":16475},{"id":21,"type":12,"linkType":22},{"sys":16477},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16479,"metaTitle":479,"metaDescription":480,"mainTitle":16480,"subtitle":499,"heroImage":16495,"ctaButton":522,"ctaLink":523},[478],{"data":16481,"content":16482,"nodeType":74},{},[16483,16489],{"data":16484,"content":16485,"nodeType":491},{},[16486],{"data":16487,"marks":16488,"value":490,"nodeType":82},{},[],{"data":16490,"content":16491,"nodeType":87},{},[16492],{"data":16493,"marks":16494,"value":498,"nodeType":82},{},[],{"metadata":16496,"sys":16499,"fields":16504},{"tags":16497,"concepts":16498},[],[],{"space":16500,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16502,"publishedVersion":62,"revision":44,"locale":29},{"sys":16501},{"type":12,"linkType":13,"id":14},{"sys":16503},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16505},{"url":514,"details":16506,"fileName":520,"contentType":521},{"size":516,"image":16507},{"width":518,"height":519},{"sys":16509,"fields":16512},{"id":16510,"createdAt":16511},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":16513,"slug":16514,"articleIntro":16513,"category":16515},"6248 - Divers","compte-6248-divers",[16516],{"metadata":16517,"sys":16520,"fields":16527},{"tags":16518,"concepts":16519},[],[],{"space":16521,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16523,"publishedVersion":469,"revision":62,"contentType":16525,"locale":29},{"sys":16522},{"type":12,"linkType":13,"id":14},{"sys":16524},{"id":21,"type":12,"linkType":22},{"sys":16526},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16528,"metaTitle":479,"metaDescription":480,"mainTitle":16529,"subtitle":499,"heroImage":16544,"ctaButton":522,"ctaLink":523},[478],{"data":16530,"content":16531,"nodeType":74},{},[16532,16538],{"data":16533,"content":16534,"nodeType":491},{},[16535],{"data":16536,"marks":16537,"value":490,"nodeType":82},{},[],{"data":16539,"content":16540,"nodeType":87},{},[16541],{"data":16542,"marks":16543,"value":498,"nodeType":82},{},[],{"metadata":16545,"sys":16548,"fields":16553},{"tags":16546,"concepts":16547},[],[],{"space":16549,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16551,"publishedVersion":62,"revision":44,"locale":29},{"sys":16550},{"type":12,"linkType":13,"id":14},{"sys":16552},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16554},{"url":514,"details":16555,"fileName":520,"contentType":521},{"size":516,"image":16556},{"width":518,"height":519},{"sys":16558,"fields":16561},{"id":16559,"createdAt":16560},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":16562,"slug":16563,"articleIntro":-1,"category":16564},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[16565],{"metadata":16566,"sys":16569,"fields":16576},{"tags":16567,"concepts":16568},[],[],{"space":16570,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16572,"publishedVersion":469,"revision":62,"contentType":16574,"locale":29},{"sys":16571},{"type":12,"linkType":13,"id":14},{"sys":16573},{"id":21,"type":12,"linkType":22},{"sys":16575},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16577,"metaTitle":479,"metaDescription":480,"mainTitle":16578,"subtitle":499,"heroImage":16593,"ctaButton":522,"ctaLink":523},[478],{"data":16579,"content":16580,"nodeType":74},{},[16581,16587],{"data":16582,"content":16583,"nodeType":491},{},[16584],{"data":16585,"marks":16586,"value":490,"nodeType":82},{},[],{"data":16588,"content":16589,"nodeType":87},{},[16590],{"data":16591,"marks":16592,"value":498,"nodeType":82},{},[],{"metadata":16594,"sys":16597,"fields":16602},{"tags":16595,"concepts":16596},[],[],{"space":16598,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16600,"publishedVersion":62,"revision":44,"locale":29},{"sys":16599},{"type":12,"linkType":13,"id":14},{"sys":16601},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16603},{"url":514,"details":16604,"fileName":520,"contentType":521},{"size":516,"image":16605},{"width":518,"height":519},{"sys":16607,"fields":16610},{"id":16608,"createdAt":16609},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":16611,"slug":16612,"articleIntro":16611,"category":16613},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[16614],{"metadata":16615,"sys":16618,"fields":16625},{"tags":16616,"concepts":16617},[],[],{"space":16619,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16621,"publishedVersion":469,"revision":62,"contentType":16623,"locale":29},{"sys":16620},{"type":12,"linkType":13,"id":14},{"sys":16622},{"id":21,"type":12,"linkType":22},{"sys":16624},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16626,"metaTitle":479,"metaDescription":480,"mainTitle":16627,"subtitle":499,"heroImage":16642,"ctaButton":522,"ctaLink":523},[478],{"data":16628,"content":16629,"nodeType":74},{},[16630,16636],{"data":16631,"content":16632,"nodeType":491},{},[16633],{"data":16634,"marks":16635,"value":490,"nodeType":82},{},[],{"data":16637,"content":16638,"nodeType":87},{},[16639],{"data":16640,"marks":16641,"value":498,"nodeType":82},{},[],{"metadata":16643,"sys":16646,"fields":16651},{"tags":16644,"concepts":16645},[],[],{"space":16647,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16649,"publishedVersion":62,"revision":44,"locale":29},{"sys":16648},{"type":12,"linkType":13,"id":14},{"sys":16650},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16652},{"url":514,"details":16653,"fileName":520,"contentType":521},{"size":516,"image":16654},{"width":518,"height":519},{"sys":16656,"fields":16659},{"id":16657,"createdAt":16658},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":16660,"slug":16661,"articleIntro":16660,"category":16662},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[16663],{"metadata":16664,"sys":16667,"fields":16674},{"tags":16665,"concepts":16666},[],[],{"space":16668,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16670,"publishedVersion":469,"revision":62,"contentType":16672,"locale":29},{"sys":16669},{"type":12,"linkType":13,"id":14},{"sys":16671},{"id":21,"type":12,"linkType":22},{"sys":16673},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16675,"metaTitle":479,"metaDescription":480,"mainTitle":16676,"subtitle":499,"heroImage":16691,"ctaButton":522,"ctaLink":523},[478],{"data":16677,"content":16678,"nodeType":74},{},[16679,16685],{"data":16680,"content":16681,"nodeType":491},{},[16682],{"data":16683,"marks":16684,"value":490,"nodeType":82},{},[],{"data":16686,"content":16687,"nodeType":87},{},[16688],{"data":16689,"marks":16690,"value":498,"nodeType":82},{},[],{"metadata":16692,"sys":16695,"fields":16700},{"tags":16693,"concepts":16694},[],[],{"space":16696,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16698,"publishedVersion":62,"revision":44,"locale":29},{"sys":16697},{"type":12,"linkType":13,"id":14},{"sys":16699},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16701},{"url":514,"details":16702,"fileName":520,"contentType":521},{"size":516,"image":16703},{"width":518,"height":519},{"sys":16705,"fields":16708},{"id":16706,"createdAt":16707},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":16709,"slug":16710,"articleIntro":16711,"category":16712},"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.",[16713],{"metadata":16714,"sys":16717,"fields":16724},{"tags":16715,"concepts":16716},[],[],{"space":16718,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16720,"publishedVersion":469,"revision":62,"contentType":16722,"locale":29},{"sys":16719},{"type":12,"linkType":13,"id":14},{"sys":16721},{"id":21,"type":12,"linkType":22},{"sys":16723},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16725,"metaTitle":479,"metaDescription":480,"mainTitle":16726,"subtitle":499,"heroImage":16741,"ctaButton":522,"ctaLink":523},[478],{"data":16727,"content":16728,"nodeType":74},{},[16729,16735],{"data":16730,"content":16731,"nodeType":491},{},[16732],{"data":16733,"marks":16734,"value":490,"nodeType":82},{},[],{"data":16736,"content":16737,"nodeType":87},{},[16738],{"data":16739,"marks":16740,"value":498,"nodeType":82},{},[],{"metadata":16742,"sys":16745,"fields":16750},{"tags":16743,"concepts":16744},[],[],{"space":16746,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16748,"publishedVersion":62,"revision":44,"locale":29},{"sys":16747},{"type":12,"linkType":13,"id":14},{"sys":16749},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16751},{"url":514,"details":16752,"fileName":520,"contentType":521},{"size":516,"image":16753},{"width":518,"height":519},{"sys":16755,"fields":16758},{"id":16756,"createdAt":16757},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":16759,"slug":16760,"articleIntro":16759,"category":16761},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[16762],{"metadata":16763,"sys":16766,"fields":16773},{"tags":16764,"concepts":16765},[],[],{"space":16767,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16769,"publishedVersion":469,"revision":62,"contentType":16771,"locale":29},{"sys":16768},{"type":12,"linkType":13,"id":14},{"sys":16770},{"id":21,"type":12,"linkType":22},{"sys":16772},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16774,"metaTitle":479,"metaDescription":480,"mainTitle":16775,"subtitle":499,"heroImage":16790,"ctaButton":522,"ctaLink":523},[478],{"data":16776,"content":16777,"nodeType":74},{},[16778,16784],{"data":16779,"content":16780,"nodeType":491},{},[16781],{"data":16782,"marks":16783,"value":490,"nodeType":82},{},[],{"data":16785,"content":16786,"nodeType":87},{},[16787],{"data":16788,"marks":16789,"value":498,"nodeType":82},{},[],{"metadata":16791,"sys":16794,"fields":16799},{"tags":16792,"concepts":16793},[],[],{"space":16795,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16797,"publishedVersion":62,"revision":44,"locale":29},{"sys":16796},{"type":12,"linkType":13,"id":14},{"sys":16798},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16800},{"url":514,"details":16801,"fileName":520,"contentType":521},{"size":516,"image":16802},{"width":518,"height":519},{"sys":16804,"fields":16807},{"id":16805,"createdAt":16806},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":16808,"slug":16809,"articleIntro":16808,"category":16810},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[16811],{"metadata":16812,"sys":16815,"fields":16822},{"tags":16813,"concepts":16814},[],[],{"space":16816,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16818,"publishedVersion":469,"revision":62,"contentType":16820,"locale":29},{"sys":16817},{"type":12,"linkType":13,"id":14},{"sys":16819},{"id":21,"type":12,"linkType":22},{"sys":16821},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16823,"metaTitle":479,"metaDescription":480,"mainTitle":16824,"subtitle":499,"heroImage":16839,"ctaButton":522,"ctaLink":523},[478],{"data":16825,"content":16826,"nodeType":74},{},[16827,16833],{"data":16828,"content":16829,"nodeType":491},{},[16830],{"data":16831,"marks":16832,"value":490,"nodeType":82},{},[],{"data":16834,"content":16835,"nodeType":87},{},[16836],{"data":16837,"marks":16838,"value":498,"nodeType":82},{},[],{"metadata":16840,"sys":16843,"fields":16848},{"tags":16841,"concepts":16842},[],[],{"space":16844,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16846,"publishedVersion":62,"revision":44,"locale":29},{"sys":16845},{"type":12,"linkType":13,"id":14},{"sys":16847},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16849},{"url":514,"details":16850,"fileName":520,"contentType":521},{"size":516,"image":16851},{"width":518,"height":519},{"sys":16853,"fields":16856},{"id":16854,"createdAt":16855},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":16857,"slug":16858,"articleIntro":-1,"category":16859},"Compte 512 - Banques","compte-512-banques",[16860],{"metadata":16861,"sys":16864,"fields":16871},{"tags":16862,"concepts":16863},[],[],{"space":16865,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16867,"publishedVersion":469,"revision":62,"contentType":16869,"locale":29},{"sys":16866},{"type":12,"linkType":13,"id":14},{"sys":16868},{"id":21,"type":12,"linkType":22},{"sys":16870},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16872,"metaTitle":479,"metaDescription":480,"mainTitle":16873,"subtitle":499,"heroImage":16888,"ctaButton":522,"ctaLink":523},[478],{"data":16874,"content":16875,"nodeType":74},{},[16876,16882],{"data":16877,"content":16878,"nodeType":491},{},[16879],{"data":16880,"marks":16881,"value":490,"nodeType":82},{},[],{"data":16883,"content":16884,"nodeType":87},{},[16885],{"data":16886,"marks":16887,"value":498,"nodeType":82},{},[],{"metadata":16889,"sys":16892,"fields":16897},{"tags":16890,"concepts":16891},[],[],{"space":16893,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16895,"publishedVersion":62,"revision":44,"locale":29},{"sys":16894},{"type":12,"linkType":13,"id":14},{"sys":16896},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16898},{"url":514,"details":16899,"fileName":520,"contentType":521},{"size":516,"image":16900},{"width":518,"height":519},{"sys":16902,"fields":16905},{"id":16903,"createdAt":16904},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":16906,"slug":16907,"articleIntro":16906,"category":16908},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[16909],{"metadata":16910,"sys":16913,"fields":16920},{"tags":16911,"concepts":16912},[],[],{"space":16914,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16916,"publishedVersion":469,"revision":62,"contentType":16918,"locale":29},{"sys":16915},{"type":12,"linkType":13,"id":14},{"sys":16917},{"id":21,"type":12,"linkType":22},{"sys":16919},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16921,"metaTitle":479,"metaDescription":480,"mainTitle":16922,"subtitle":499,"heroImage":16937,"ctaButton":522,"ctaLink":523},[478],{"data":16923,"content":16924,"nodeType":74},{},[16925,16931],{"data":16926,"content":16927,"nodeType":491},{},[16928],{"data":16929,"marks":16930,"value":490,"nodeType":82},{},[],{"data":16932,"content":16933,"nodeType":87},{},[16934],{"data":16935,"marks":16936,"value":498,"nodeType":82},{},[],{"metadata":16938,"sys":16941,"fields":16946},{"tags":16939,"concepts":16940},[],[],{"space":16942,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16944,"publishedVersion":62,"revision":44,"locale":29},{"sys":16943},{"type":12,"linkType":13,"id":14},{"sys":16945},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16947},{"url":514,"details":16948,"fileName":520,"contentType":521},{"size":516,"image":16949},{"width":518,"height":519},{"sys":16951,"fields":16954},{"id":16952,"createdAt":16953},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":16955,"slug":16956,"articleIntro":16955,"category":16957},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[16958],{"metadata":16959,"sys":16962,"fields":16969},{"tags":16960,"concepts":16961},[],[],{"space":16963,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":16965,"publishedVersion":469,"revision":62,"contentType":16967,"locale":29},{"sys":16964},{"type":12,"linkType":13,"id":14},{"sys":16966},{"id":21,"type":12,"linkType":22},{"sys":16968},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":16970,"metaTitle":479,"metaDescription":480,"mainTitle":16971,"subtitle":499,"heroImage":16986,"ctaButton":522,"ctaLink":523},[478],{"data":16972,"content":16973,"nodeType":74},{},[16974,16980],{"data":16975,"content":16976,"nodeType":491},{},[16977],{"data":16978,"marks":16979,"value":490,"nodeType":82},{},[],{"data":16981,"content":16982,"nodeType":87},{},[16983],{"data":16984,"marks":16985,"value":498,"nodeType":82},{},[],{"metadata":16987,"sys":16990,"fields":16995},{"tags":16988,"concepts":16989},[],[],{"space":16991,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":16993,"publishedVersion":62,"revision":44,"locale":29},{"sys":16992},{"type":12,"linkType":13,"id":14},{"sys":16994},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":16996},{"url":514,"details":16997,"fileName":520,"contentType":521},{"size":516,"image":16998},{"width":518,"height":519},{"sys":17000,"fields":17003},{"id":17001,"createdAt":17002},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":17004,"slug":17005,"articleIntro":17004,"category":17006},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[17007],{"metadata":17008,"sys":17011,"fields":17018},{"tags":17009,"concepts":17010},[],[],{"space":17012,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17014,"publishedVersion":469,"revision":62,"contentType":17016,"locale":29},{"sys":17013},{"type":12,"linkType":13,"id":14},{"sys":17015},{"id":21,"type":12,"linkType":22},{"sys":17017},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17019,"metaTitle":479,"metaDescription":480,"mainTitle":17020,"subtitle":499,"heroImage":17035,"ctaButton":522,"ctaLink":523},[478],{"data":17021,"content":17022,"nodeType":74},{},[17023,17029],{"data":17024,"content":17025,"nodeType":491},{},[17026],{"data":17027,"marks":17028,"value":490,"nodeType":82},{},[],{"data":17030,"content":17031,"nodeType":87},{},[17032],{"data":17033,"marks":17034,"value":498,"nodeType":82},{},[],{"metadata":17036,"sys":17039,"fields":17044},{"tags":17037,"concepts":17038},[],[],{"space":17040,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17042,"publishedVersion":62,"revision":44,"locale":29},{"sys":17041},{"type":12,"linkType":13,"id":14},{"sys":17043},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17045},{"url":514,"details":17046,"fileName":520,"contentType":521},{"size":516,"image":17047},{"width":518,"height":519},{"sys":17049,"fields":17052},{"id":17050,"createdAt":17051},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":17053,"slug":17054,"articleIntro":17053,"category":17055},"Compte 53 - Caisse","compte-53-caisse",[17056],{"metadata":17057,"sys":17060,"fields":17067},{"tags":17058,"concepts":17059},[],[],{"space":17061,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17063,"publishedVersion":469,"revision":62,"contentType":17065,"locale":29},{"sys":17062},{"type":12,"linkType":13,"id":14},{"sys":17064},{"id":21,"type":12,"linkType":22},{"sys":17066},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17068,"metaTitle":479,"metaDescription":480,"mainTitle":17069,"subtitle":499,"heroImage":17084,"ctaButton":522,"ctaLink":523},[478],{"data":17070,"content":17071,"nodeType":74},{},[17072,17078],{"data":17073,"content":17074,"nodeType":491},{},[17075],{"data":17076,"marks":17077,"value":490,"nodeType":82},{},[],{"data":17079,"content":17080,"nodeType":87},{},[17081],{"data":17082,"marks":17083,"value":498,"nodeType":82},{},[],{"metadata":17085,"sys":17088,"fields":17093},{"tags":17086,"concepts":17087},[],[],{"space":17089,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17091,"publishedVersion":62,"revision":44,"locale":29},{"sys":17090},{"type":12,"linkType":13,"id":14},{"sys":17092},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17094},{"url":514,"details":17095,"fileName":520,"contentType":521},{"size":516,"image":17096},{"width":518,"height":519},{"sys":17098,"fields":17101},{"id":17099,"createdAt":17100},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":17102,"slug":17103,"articleIntro":17102,"category":17104},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[17105],{"metadata":17106,"sys":17109,"fields":17116},{"tags":17107,"concepts":17108},[],[],{"space":17110,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17112,"publishedVersion":469,"revision":62,"contentType":17114,"locale":29},{"sys":17111},{"type":12,"linkType":13,"id":14},{"sys":17113},{"id":21,"type":12,"linkType":22},{"sys":17115},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17117,"metaTitle":479,"metaDescription":480,"mainTitle":17118,"subtitle":499,"heroImage":17133,"ctaButton":522,"ctaLink":523},[478],{"data":17119,"content":17120,"nodeType":74},{},[17121,17127],{"data":17122,"content":17123,"nodeType":491},{},[17124],{"data":17125,"marks":17126,"value":490,"nodeType":82},{},[],{"data":17128,"content":17129,"nodeType":87},{},[17130],{"data":17131,"marks":17132,"value":498,"nodeType":82},{},[],{"metadata":17134,"sys":17137,"fields":17142},{"tags":17135,"concepts":17136},[],[],{"space":17138,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17140,"publishedVersion":62,"revision":44,"locale":29},{"sys":17139},{"type":12,"linkType":13,"id":14},{"sys":17141},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17143},{"url":514,"details":17144,"fileName":520,"contentType":521},{"size":516,"image":17145},{"width":518,"height":519},{"sys":17147,"fields":17150},{"id":17148,"createdAt":17149},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":17151,"slug":17152,"articleIntro":-1,"category":17153},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[17154],{"metadata":17155,"sys":17158,"fields":17165},{"tags":17156,"concepts":17157},[],[],{"space":17159,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17161,"publishedVersion":469,"revision":62,"contentType":17163,"locale":29},{"sys":17160},{"type":12,"linkType":13,"id":14},{"sys":17162},{"id":21,"type":12,"linkType":22},{"sys":17164},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17166,"metaTitle":479,"metaDescription":480,"mainTitle":17167,"subtitle":499,"heroImage":17182,"ctaButton":522,"ctaLink":523},[478],{"data":17168,"content":17169,"nodeType":74},{},[17170,17176],{"data":17171,"content":17172,"nodeType":491},{},[17173],{"data":17174,"marks":17175,"value":490,"nodeType":82},{},[],{"data":17177,"content":17178,"nodeType":87},{},[17179],{"data":17180,"marks":17181,"value":498,"nodeType":82},{},[],{"metadata":17183,"sys":17186,"fields":17191},{"tags":17184,"concepts":17185},[],[],{"space":17187,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17189,"publishedVersion":62,"revision":44,"locale":29},{"sys":17188},{"type":12,"linkType":13,"id":14},{"sys":17190},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17192},{"url":514,"details":17193,"fileName":520,"contentType":521},{"size":516,"image":17194},{"width":518,"height":519},{"sys":17196,"fields":17199},{"id":17197,"createdAt":17198},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":17200,"slug":17201,"articleIntro":17200,"category":17202},"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",[17203],{"metadata":17204,"sys":17207,"fields":17214},{"tags":17205,"concepts":17206},[],[],{"space":17208,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17210,"publishedVersion":469,"revision":62,"contentType":17212,"locale":29},{"sys":17209},{"type":12,"linkType":13,"id":14},{"sys":17211},{"id":21,"type":12,"linkType":22},{"sys":17213},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17215,"metaTitle":479,"metaDescription":480,"mainTitle":17216,"subtitle":499,"heroImage":17231,"ctaButton":522,"ctaLink":523},[478],{"data":17217,"content":17218,"nodeType":74},{},[17219,17225],{"data":17220,"content":17221,"nodeType":491},{},[17222],{"data":17223,"marks":17224,"value":490,"nodeType":82},{},[],{"data":17226,"content":17227,"nodeType":87},{},[17228],{"data":17229,"marks":17230,"value":498,"nodeType":82},{},[],{"metadata":17232,"sys":17235,"fields":17240},{"tags":17233,"concepts":17234},[],[],{"space":17236,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17238,"publishedVersion":62,"revision":44,"locale":29},{"sys":17237},{"type":12,"linkType":13,"id":14},{"sys":17239},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17241},{"url":514,"details":17242,"fileName":520,"contentType":521},{"size":516,"image":17243},{"width":518,"height":519},{"sys":17245,"fields":17248},{"id":17246,"createdAt":17247},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":17249,"slug":17250,"articleIntro":-1,"category":17251},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[17252],{"metadata":17253,"sys":17256,"fields":17263},{"tags":17254,"concepts":17255},[],[],{"space":17257,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17259,"publishedVersion":469,"revision":62,"contentType":17261,"locale":29},{"sys":17258},{"type":12,"linkType":13,"id":14},{"sys":17260},{"id":21,"type":12,"linkType":22},{"sys":17262},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17264,"metaTitle":479,"metaDescription":480,"mainTitle":17265,"subtitle":499,"heroImage":17280,"ctaButton":522,"ctaLink":523},[478],{"data":17266,"content":17267,"nodeType":74},{},[17268,17274],{"data":17269,"content":17270,"nodeType":491},{},[17271],{"data":17272,"marks":17273,"value":490,"nodeType":82},{},[],{"data":17275,"content":17276,"nodeType":87},{},[17277],{"data":17278,"marks":17279,"value":498,"nodeType":82},{},[],{"metadata":17281,"sys":17284,"fields":17289},{"tags":17282,"concepts":17283},[],[],{"space":17285,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17287,"publishedVersion":62,"revision":44,"locale":29},{"sys":17286},{"type":12,"linkType":13,"id":14},{"sys":17288},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17290},{"url":514,"details":17291,"fileName":520,"contentType":521},{"size":516,"image":17292},{"width":518,"height":519},{"sys":17294,"fields":17297},{"id":17295,"createdAt":17296},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":17298,"slug":17299,"articleIntro":17298,"category":17300},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[17301],{"metadata":17302,"sys":17305,"fields":17312},{"tags":17303,"concepts":17304},[],[],{"space":17306,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17308,"publishedVersion":469,"revision":62,"contentType":17310,"locale":29},{"sys":17307},{"type":12,"linkType":13,"id":14},{"sys":17309},{"id":21,"type":12,"linkType":22},{"sys":17311},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17313,"metaTitle":479,"metaDescription":480,"mainTitle":17314,"subtitle":499,"heroImage":17329,"ctaButton":522,"ctaLink":523},[478],{"data":17315,"content":17316,"nodeType":74},{},[17317,17323],{"data":17318,"content":17319,"nodeType":491},{},[17320],{"data":17321,"marks":17322,"value":490,"nodeType":82},{},[],{"data":17324,"content":17325,"nodeType":87},{},[17326],{"data":17327,"marks":17328,"value":498,"nodeType":82},{},[],{"metadata":17330,"sys":17333,"fields":17338},{"tags":17331,"concepts":17332},[],[],{"space":17334,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17336,"publishedVersion":62,"revision":44,"locale":29},{"sys":17335},{"type":12,"linkType":13,"id":14},{"sys":17337},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17339},{"url":514,"details":17340,"fileName":520,"contentType":521},{"size":516,"image":17341},{"width":518,"height":519},{"sys":17343,"fields":17346},{"id":17344,"createdAt":17345},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":17347,"slug":17348,"articleIntro":17347,"category":17349},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[17350],{"metadata":17351,"sys":17354,"fields":17361},{"tags":17352,"concepts":17353},[],[],{"space":17355,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17357,"publishedVersion":469,"revision":62,"contentType":17359,"locale":29},{"sys":17356},{"type":12,"linkType":13,"id":14},{"sys":17358},{"id":21,"type":12,"linkType":22},{"sys":17360},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17362,"metaTitle":479,"metaDescription":480,"mainTitle":17363,"subtitle":499,"heroImage":17378,"ctaButton":522,"ctaLink":523},[478],{"data":17364,"content":17365,"nodeType":74},{},[17366,17372],{"data":17367,"content":17368,"nodeType":491},{},[17369],{"data":17370,"marks":17371,"value":490,"nodeType":82},{},[],{"data":17373,"content":17374,"nodeType":87},{},[17375],{"data":17376,"marks":17377,"value":498,"nodeType":82},{},[],{"metadata":17379,"sys":17382,"fields":17387},{"tags":17380,"concepts":17381},[],[],{"space":17383,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17385,"publishedVersion":62,"revision":44,"locale":29},{"sys":17384},{"type":12,"linkType":13,"id":14},{"sys":17386},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17388},{"url":514,"details":17389,"fileName":520,"contentType":521},{"size":516,"image":17390},{"width":518,"height":519},{"sys":17392,"fields":17395},{"id":17393,"createdAt":17394},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":17396,"slug":17397,"articleIntro":-1,"category":17398},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[17399],{"metadata":17400,"sys":17403,"fields":17410},{"tags":17401,"concepts":17402},[],[],{"space":17404,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17406,"publishedVersion":469,"revision":62,"contentType":17408,"locale":29},{"sys":17405},{"type":12,"linkType":13,"id":14},{"sys":17407},{"id":21,"type":12,"linkType":22},{"sys":17409},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17411,"metaTitle":479,"metaDescription":480,"mainTitle":17412,"subtitle":499,"heroImage":17427,"ctaButton":522,"ctaLink":523},[478],{"data":17413,"content":17414,"nodeType":74},{},[17415,17421],{"data":17416,"content":17417,"nodeType":491},{},[17418],{"data":17419,"marks":17420,"value":490,"nodeType":82},{},[],{"data":17422,"content":17423,"nodeType":87},{},[17424],{"data":17425,"marks":17426,"value":498,"nodeType":82},{},[],{"metadata":17428,"sys":17431,"fields":17436},{"tags":17429,"concepts":17430},[],[],{"space":17432,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17434,"publishedVersion":62,"revision":44,"locale":29},{"sys":17433},{"type":12,"linkType":13,"id":14},{"sys":17435},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17437},{"url":514,"details":17438,"fileName":520,"contentType":521},{"size":516,"image":17439},{"width":518,"height":519},{"sys":17441,"fields":17444},{"id":17442,"createdAt":17443},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":17445,"slug":17446,"articleIntro":-1,"category":17447},"Compte 6226 - Honoraires","compte-6226-honoraires",[17448],{"metadata":17449,"sys":17452,"fields":17459},{"tags":17450,"concepts":17451},[],[],{"space":17453,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17455,"publishedVersion":469,"revision":62,"contentType":17457,"locale":29},{"sys":17454},{"type":12,"linkType":13,"id":14},{"sys":17456},{"id":21,"type":12,"linkType":22},{"sys":17458},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17460,"metaTitle":479,"metaDescription":480,"mainTitle":17461,"subtitle":499,"heroImage":17476,"ctaButton":522,"ctaLink":523},[478],{"data":17462,"content":17463,"nodeType":74},{},[17464,17470],{"data":17465,"content":17466,"nodeType":491},{},[17467],{"data":17468,"marks":17469,"value":490,"nodeType":82},{},[],{"data":17471,"content":17472,"nodeType":87},{},[17473],{"data":17474,"marks":17475,"value":498,"nodeType":82},{},[],{"metadata":17477,"sys":17480,"fields":17485},{"tags":17478,"concepts":17479},[],[],{"space":17481,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17483,"publishedVersion":62,"revision":44,"locale":29},{"sys":17482},{"type":12,"linkType":13,"id":14},{"sys":17484},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17486},{"url":514,"details":17487,"fileName":520,"contentType":521},{"size":516,"image":17488},{"width":518,"height":519},{"sys":17490,"fields":17493},{"id":17491,"createdAt":17492},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":17494,"slug":17495,"articleIntro":17494,"category":17496},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[17497],{"metadata":17498,"sys":17501,"fields":17508},{"tags":17499,"concepts":17500},[],[],{"space":17502,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17504,"publishedVersion":469,"revision":62,"contentType":17506,"locale":29},{"sys":17503},{"type":12,"linkType":13,"id":14},{"sys":17505},{"id":21,"type":12,"linkType":22},{"sys":17507},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17509,"metaTitle":479,"metaDescription":480,"mainTitle":17510,"subtitle":499,"heroImage":17525,"ctaButton":522,"ctaLink":523},[478],{"data":17511,"content":17512,"nodeType":74},{},[17513,17519],{"data":17514,"content":17515,"nodeType":491},{},[17516],{"data":17517,"marks":17518,"value":490,"nodeType":82},{},[],{"data":17520,"content":17521,"nodeType":87},{},[17522],{"data":17523,"marks":17524,"value":498,"nodeType":82},{},[],{"metadata":17526,"sys":17529,"fields":17534},{"tags":17527,"concepts":17528},[],[],{"space":17530,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17532,"publishedVersion":62,"revision":44,"locale":29},{"sys":17531},{"type":12,"linkType":13,"id":14},{"sys":17533},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17535},{"url":514,"details":17536,"fileName":520,"contentType":521},{"size":516,"image":17537},{"width":518,"height":519},{"sys":17539,"fields":17542},{"id":17540,"createdAt":17541},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":17543,"slug":17544,"articleIntro":17543,"category":17545},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[17546],{"metadata":17547,"sys":17550,"fields":17557},{"tags":17548,"concepts":17549},[],[],{"space":17551,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17553,"publishedVersion":469,"revision":62,"contentType":17555,"locale":29},{"sys":17552},{"type":12,"linkType":13,"id":14},{"sys":17554},{"id":21,"type":12,"linkType":22},{"sys":17556},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17558,"metaTitle":479,"metaDescription":480,"mainTitle":17559,"subtitle":499,"heroImage":17574,"ctaButton":522,"ctaLink":523},[478],{"data":17560,"content":17561,"nodeType":74},{},[17562,17568],{"data":17563,"content":17564,"nodeType":491},{},[17565],{"data":17566,"marks":17567,"value":490,"nodeType":82},{},[],{"data":17569,"content":17570,"nodeType":87},{},[17571],{"data":17572,"marks":17573,"value":498,"nodeType":82},{},[],{"metadata":17575,"sys":17578,"fields":17583},{"tags":17576,"concepts":17577},[],[],{"space":17579,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17581,"publishedVersion":62,"revision":44,"locale":29},{"sys":17580},{"type":12,"linkType":13,"id":14},{"sys":17582},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17584},{"url":514,"details":17585,"fileName":520,"contentType":521},{"size":516,"image":17586},{"width":518,"height":519},{"sys":17588,"fields":17591},{"id":17589,"createdAt":17590},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":17592,"slug":17593,"articleIntro":17592,"category":17594},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[17595],{"metadata":17596,"sys":17599,"fields":17606},{"tags":17597,"concepts":17598},[],[],{"space":17600,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17602,"publishedVersion":469,"revision":62,"contentType":17604,"locale":29},{"sys":17601},{"type":12,"linkType":13,"id":14},{"sys":17603},{"id":21,"type":12,"linkType":22},{"sys":17605},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17607,"metaTitle":479,"metaDescription":480,"mainTitle":17608,"subtitle":499,"heroImage":17623,"ctaButton":522,"ctaLink":523},[478],{"data":17609,"content":17610,"nodeType":74},{},[17611,17617],{"data":17612,"content":17613,"nodeType":491},{},[17614],{"data":17615,"marks":17616,"value":490,"nodeType":82},{},[],{"data":17618,"content":17619,"nodeType":87},{},[17620],{"data":17621,"marks":17622,"value":498,"nodeType":82},{},[],{"metadata":17624,"sys":17627,"fields":17632},{"tags":17625,"concepts":17626},[],[],{"space":17628,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17630,"publishedVersion":62,"revision":44,"locale":29},{"sys":17629},{"type":12,"linkType":13,"id":14},{"sys":17631},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17633},{"url":514,"details":17634,"fileName":520,"contentType":521},{"size":516,"image":17635},{"width":518,"height":519},{"sys":17637,"fields":17640},{"id":17638,"createdAt":17639},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":17641,"slug":17642,"articleIntro":17641,"category":17643},"Compte 326 - Emballages","compte-326-emballages",[17644],{"metadata":17645,"sys":17648,"fields":17655},{"tags":17646,"concepts":17647},[],[],{"space":17649,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17651,"publishedVersion":469,"revision":62,"contentType":17653,"locale":29},{"sys":17650},{"type":12,"linkType":13,"id":14},{"sys":17652},{"id":21,"type":12,"linkType":22},{"sys":17654},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17656,"metaTitle":479,"metaDescription":480,"mainTitle":17657,"subtitle":499,"heroImage":17672,"ctaButton":522,"ctaLink":523},[478],{"data":17658,"content":17659,"nodeType":74},{},[17660,17666],{"data":17661,"content":17662,"nodeType":491},{},[17663],{"data":17664,"marks":17665,"value":490,"nodeType":82},{},[],{"data":17667,"content":17668,"nodeType":87},{},[17669],{"data":17670,"marks":17671,"value":498,"nodeType":82},{},[],{"metadata":17673,"sys":17676,"fields":17681},{"tags":17674,"concepts":17675},[],[],{"space":17677,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17679,"publishedVersion":62,"revision":44,"locale":29},{"sys":17678},{"type":12,"linkType":13,"id":14},{"sys":17680},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17682},{"url":514,"details":17683,"fileName":520,"contentType":521},{"size":516,"image":17684},{"width":518,"height":519},{"sys":17686,"fields":17689},{"id":17687,"createdAt":17688},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":17690,"slug":17691,"articleIntro":-1,"category":17692},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[17693],{"metadata":17694,"sys":17697,"fields":17704},{"tags":17695,"concepts":17696},[],[],{"space":17698,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17700,"publishedVersion":469,"revision":62,"contentType":17702,"locale":29},{"sys":17699},{"type":12,"linkType":13,"id":14},{"sys":17701},{"id":21,"type":12,"linkType":22},{"sys":17703},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17705,"metaTitle":479,"metaDescription":480,"mainTitle":17706,"subtitle":499,"heroImage":17721,"ctaButton":522,"ctaLink":523},[478],{"data":17707,"content":17708,"nodeType":74},{},[17709,17715],{"data":17710,"content":17711,"nodeType":491},{},[17712],{"data":17713,"marks":17714,"value":490,"nodeType":82},{},[],{"data":17716,"content":17717,"nodeType":87},{},[17718],{"data":17719,"marks":17720,"value":498,"nodeType":82},{},[],{"metadata":17722,"sys":17725,"fields":17730},{"tags":17723,"concepts":17724},[],[],{"space":17726,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17728,"publishedVersion":62,"revision":44,"locale":29},{"sys":17727},{"type":12,"linkType":13,"id":14},{"sys":17729},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17731},{"url":514,"details":17732,"fileName":520,"contentType":521},{"size":516,"image":17733},{"width":518,"height":519},{"sys":17735,"fields":17738},{"id":17736,"createdAt":17737},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":17739,"slug":17740,"articleIntro":-1,"category":17741},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[17742],{"metadata":17743,"sys":17746,"fields":17753},{"tags":17744,"concepts":17745},[],[],{"space":17747,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17749,"publishedVersion":469,"revision":62,"contentType":17751,"locale":29},{"sys":17748},{"type":12,"linkType":13,"id":14},{"sys":17750},{"id":21,"type":12,"linkType":22},{"sys":17752},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17754,"metaTitle":479,"metaDescription":480,"mainTitle":17755,"subtitle":499,"heroImage":17770,"ctaButton":522,"ctaLink":523},[478],{"data":17756,"content":17757,"nodeType":74},{},[17758,17764],{"data":17759,"content":17760,"nodeType":491},{},[17761],{"data":17762,"marks":17763,"value":490,"nodeType":82},{},[],{"data":17765,"content":17766,"nodeType":87},{},[17767],{"data":17768,"marks":17769,"value":498,"nodeType":82},{},[],{"metadata":17771,"sys":17774,"fields":17779},{"tags":17772,"concepts":17773},[],[],{"space":17775,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17777,"publishedVersion":62,"revision":44,"locale":29},{"sys":17776},{"type":12,"linkType":13,"id":14},{"sys":17778},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17780},{"url":514,"details":17781,"fileName":520,"contentType":521},{"size":516,"image":17782},{"width":518,"height":519},{"sys":17784,"fields":17787},{"id":17785,"createdAt":17786},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":17788,"slug":17789,"articleIntro":17788,"category":17790},"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",[17791],{"metadata":17792,"sys":17795,"fields":17802},{"tags":17793,"concepts":17794},[],[],{"space":17796,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17798,"publishedVersion":469,"revision":62,"contentType":17800,"locale":29},{"sys":17797},{"type":12,"linkType":13,"id":14},{"sys":17799},{"id":21,"type":12,"linkType":22},{"sys":17801},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17803,"metaTitle":479,"metaDescription":480,"mainTitle":17804,"subtitle":499,"heroImage":17819,"ctaButton":522,"ctaLink":523},[478],{"data":17805,"content":17806,"nodeType":74},{},[17807,17813],{"data":17808,"content":17809,"nodeType":491},{},[17810],{"data":17811,"marks":17812,"value":490,"nodeType":82},{},[],{"data":17814,"content":17815,"nodeType":87},{},[17816],{"data":17817,"marks":17818,"value":498,"nodeType":82},{},[],{"metadata":17820,"sys":17823,"fields":17828},{"tags":17821,"concepts":17822},[],[],{"space":17824,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17826,"publishedVersion":62,"revision":44,"locale":29},{"sys":17825},{"type":12,"linkType":13,"id":14},{"sys":17827},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17829},{"url":514,"details":17830,"fileName":520,"contentType":521},{"size":516,"image":17831},{"width":518,"height":519},{"sys":17833,"fields":17836},{"id":17834,"createdAt":17835},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":17837,"slug":17838,"articleIntro":17837,"category":17839},"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",[17840],{"metadata":17841,"sys":17844,"fields":17851},{"tags":17842,"concepts":17843},[],[],{"space":17845,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17847,"publishedVersion":469,"revision":62,"contentType":17849,"locale":29},{"sys":17846},{"type":12,"linkType":13,"id":14},{"sys":17848},{"id":21,"type":12,"linkType":22},{"sys":17850},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17852,"metaTitle":479,"metaDescription":480,"mainTitle":17853,"subtitle":499,"heroImage":17868,"ctaButton":522,"ctaLink":523},[478],{"data":17854,"content":17855,"nodeType":74},{},[17856,17862],{"data":17857,"content":17858,"nodeType":491},{},[17859],{"data":17860,"marks":17861,"value":490,"nodeType":82},{},[],{"data":17863,"content":17864,"nodeType":87},{},[17865],{"data":17866,"marks":17867,"value":498,"nodeType":82},{},[],{"metadata":17869,"sys":17872,"fields":17877},{"tags":17870,"concepts":17871},[],[],{"space":17873,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17875,"publishedVersion":62,"revision":44,"locale":29},{"sys":17874},{"type":12,"linkType":13,"id":14},{"sys":17876},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17878},{"url":514,"details":17879,"fileName":520,"contentType":521},{"size":516,"image":17880},{"width":518,"height":519},{"sys":17882,"fields":17885},{"id":17883,"createdAt":17884},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":17886,"slug":17887,"articleIntro":17886,"category":17888},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[17889],{"metadata":17890,"sys":17893,"fields":17900},{"tags":17891,"concepts":17892},[],[],{"space":17894,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17896,"publishedVersion":469,"revision":62,"contentType":17898,"locale":29},{"sys":17895},{"type":12,"linkType":13,"id":14},{"sys":17897},{"id":21,"type":12,"linkType":22},{"sys":17899},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17901,"metaTitle":479,"metaDescription":480,"mainTitle":17902,"subtitle":499,"heroImage":17917,"ctaButton":522,"ctaLink":523},[478],{"data":17903,"content":17904,"nodeType":74},{},[17905,17911],{"data":17906,"content":17907,"nodeType":491},{},[17908],{"data":17909,"marks":17910,"value":490,"nodeType":82},{},[],{"data":17912,"content":17913,"nodeType":87},{},[17914],{"data":17915,"marks":17916,"value":498,"nodeType":82},{},[],{"metadata":17918,"sys":17921,"fields":17926},{"tags":17919,"concepts":17920},[],[],{"space":17922,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17924,"publishedVersion":62,"revision":44,"locale":29},{"sys":17923},{"type":12,"linkType":13,"id":14},{"sys":17925},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17927},{"url":514,"details":17928,"fileName":520,"contentType":521},{"size":516,"image":17929},{"width":518,"height":519},{"sys":17931,"fields":17934},{"id":17932,"createdAt":17933},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":17935,"slug":17936,"articleIntro":17935,"category":17937},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[17938],{"metadata":17939,"sys":17942,"fields":17949},{"tags":17940,"concepts":17941},[],[],{"space":17943,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17945,"publishedVersion":469,"revision":62,"contentType":17947,"locale":29},{"sys":17944},{"type":12,"linkType":13,"id":14},{"sys":17946},{"id":21,"type":12,"linkType":22},{"sys":17948},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17950,"metaTitle":479,"metaDescription":480,"mainTitle":17951,"subtitle":499,"heroImage":17966,"ctaButton":522,"ctaLink":523},[478],{"data":17952,"content":17953,"nodeType":74},{},[17954,17960],{"data":17955,"content":17956,"nodeType":491},{},[17957],{"data":17958,"marks":17959,"value":490,"nodeType":82},{},[],{"data":17961,"content":17962,"nodeType":87},{},[17963],{"data":17964,"marks":17965,"value":498,"nodeType":82},{},[],{"metadata":17967,"sys":17970,"fields":17975},{"tags":17968,"concepts":17969},[],[],{"space":17971,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":17973,"publishedVersion":62,"revision":44,"locale":29},{"sys":17972},{"type":12,"linkType":13,"id":14},{"sys":17974},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":17976},{"url":514,"details":17977,"fileName":520,"contentType":521},{"size":516,"image":17978},{"width":518,"height":519},{"sys":17980,"fields":17983},{"id":17981,"createdAt":17982},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":17984,"slug":17985,"articleIntro":17984,"category":17986},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[17987],{"metadata":17988,"sys":17991,"fields":17998},{"tags":17989,"concepts":17990},[],[],{"space":17992,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":17994,"publishedVersion":469,"revision":62,"contentType":17996,"locale":29},{"sys":17993},{"type":12,"linkType":13,"id":14},{"sys":17995},{"id":21,"type":12,"linkType":22},{"sys":17997},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":17999,"metaTitle":479,"metaDescription":480,"mainTitle":18000,"subtitle":499,"heroImage":18015,"ctaButton":522,"ctaLink":523},[478],{"data":18001,"content":18002,"nodeType":74},{},[18003,18009],{"data":18004,"content":18005,"nodeType":491},{},[18006],{"data":18007,"marks":18008,"value":490,"nodeType":82},{},[],{"data":18010,"content":18011,"nodeType":87},{},[18012],{"data":18013,"marks":18014,"value":498,"nodeType":82},{},[],{"metadata":18016,"sys":18019,"fields":18024},{"tags":18017,"concepts":18018},[],[],{"space":18020,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":18022,"publishedVersion":62,"revision":44,"locale":29},{"sys":18021},{"type":12,"linkType":13,"id":14},{"sys":18023},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":18025},{"url":514,"details":18026,"fileName":520,"contentType":521},{"size":516,"image":18027},{"width":518,"height":519},{"sys":18029,"fields":18032},{"id":18030,"createdAt":18031},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":18033,"slug":18034,"articleIntro":18033,"category":18035},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[18036],{"metadata":18037,"sys":18040,"fields":18047},{"tags":18038,"concepts":18039},[],[],{"space":18041,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18043,"publishedVersion":469,"revision":62,"contentType":18045,"locale":29},{"sys":18042},{"type":12,"linkType":13,"id":14},{"sys":18044},{"id":21,"type":12,"linkType":22},{"sys":18046},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18048,"metaTitle":479,"metaDescription":480,"mainTitle":18049,"subtitle":499,"heroImage":18064,"ctaButton":522,"ctaLink":523},[478],{"data":18050,"content":18051,"nodeType":74},{},[18052,18058],{"data":18053,"content":18054,"nodeType":491},{},[18055],{"data":18056,"marks":18057,"value":490,"nodeType":82},{},[],{"data":18059,"content":18060,"nodeType":87},{},[18061],{"data":18062,"marks":18063,"value":498,"nodeType":82},{},[],{"metadata":18065,"sys":18068,"fields":18073},{"tags":18066,"concepts":18067},[],[],{"space":18069,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":18071,"publishedVersion":62,"revision":44,"locale":29},{"sys":18070},{"type":12,"linkType":13,"id":14},{"sys":18072},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":18074},{"url":514,"details":18075,"fileName":520,"contentType":521},{"size":516,"image":18076},{"width":518,"height":519},{"sys":18078,"fields":18081},{"id":18079,"createdAt":18080},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":18082,"slug":18083,"articleIntro":18082,"category":18084},"Compte 508 - Obligations","compte-508-obligations",[18085],{"metadata":18086,"sys":18089,"fields":18096},{"tags":18087,"concepts":18088},[],[],{"space":18090,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18092,"publishedVersion":469,"revision":62,"contentType":18094,"locale":29},{"sys":18091},{"type":12,"linkType":13,"id":14},{"sys":18093},{"id":21,"type":12,"linkType":22},{"sys":18095},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18097,"metaTitle":479,"metaDescription":480,"mainTitle":18098,"subtitle":499,"heroImage":18113,"ctaButton":522,"ctaLink":523},[478],{"data":18099,"content":18100,"nodeType":74},{},[18101,18107],{"data":18102,"content":18103,"nodeType":491},{},[18104],{"data":18105,"marks":18106,"value":490,"nodeType":82},{},[],{"data":18108,"content":18109,"nodeType":87},{},[18110],{"data":18111,"marks":18112,"value":498,"nodeType":82},{},[],{"metadata":18114,"sys":18117,"fields":18122},{"tags":18115,"concepts":18116},[],[],{"space":18118,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":18120,"publishedVersion":62,"revision":44,"locale":29},{"sys":18119},{"type":12,"linkType":13,"id":14},{"sys":18121},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":18123},{"url":514,"details":18124,"fileName":520,"contentType":521},{"size":516,"image":18125},{"width":518,"height":519},{"sys":18127,"fields":18130},{"id":18128,"createdAt":18129},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":18131,"slug":18132,"articleIntro":18131,"category":18133},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[18134],{"metadata":18135,"sys":18138,"fields":18145},{"tags":18136,"concepts":18137},[],[],{"space":18139,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18141,"publishedVersion":469,"revision":62,"contentType":18143,"locale":29},{"sys":18140},{"type":12,"linkType":13,"id":14},{"sys":18142},{"id":21,"type":12,"linkType":22},{"sys":18144},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18146,"metaTitle":479,"metaDescription":480,"mainTitle":18147,"subtitle":499,"heroImage":18162,"ctaButton":522,"ctaLink":523},[478],{"data":18148,"content":18149,"nodeType":74},{},[18150,18156],{"data":18151,"content":18152,"nodeType":491},{},[18153],{"data":18154,"marks":18155,"value":490,"nodeType":82},{},[],{"data":18157,"content":18158,"nodeType":87},{},[18159],{"data":18160,"marks":18161,"value":498,"nodeType":82},{},[],{"metadata":18163,"sys":18166,"fields":18171},{"tags":18164,"concepts":18165},[],[],{"space":18167,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":18169,"publishedVersion":62,"revision":44,"locale":29},{"sys":18168},{"type":12,"linkType":13,"id":14},{"sys":18170},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":18172},{"url":514,"details":18173,"fileName":520,"contentType":521},{"size":516,"image":18174},{"width":518,"height":519},{"sys":18176,"fields":18179},{"id":18177,"createdAt":18178},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":18180,"slug":18181,"articleIntro":18180,"category":18182},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[18183],{"metadata":18184,"sys":18187,"fields":18194},{"tags":18185,"concepts":18186},[],[],{"space":18188,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18190,"publishedVersion":469,"revision":62,"contentType":18192,"locale":29},{"sys":18189},{"type":12,"linkType":13,"id":14},{"sys":18191},{"id":21,"type":12,"linkType":22},{"sys":18193},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18195,"metaTitle":479,"metaDescription":480,"mainTitle":18196,"subtitle":499,"heroImage":18211,"ctaButton":522,"ctaLink":523},[478],{"data":18197,"content":18198,"nodeType":74},{},[18199,18205],{"data":18200,"content":18201,"nodeType":491},{},[18202],{"data":18203,"marks":18204,"value":490,"nodeType":82},{},[],{"data":18206,"content":18207,"nodeType":87},{},[18208],{"data":18209,"marks":18210,"value":498,"nodeType":82},{},[],{"metadata":18212,"sys":18215,"fields":18220},{"tags":18213,"concepts":18214},[],[],{"space":18216,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":18218,"publishedVersion":62,"revision":44,"locale":29},{"sys":18217},{"type":12,"linkType":13,"id":14},{"sys":18219},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":18221},{"url":514,"details":18222,"fileName":520,"contentType":521},{"size":516,"image":18223},{"width":518,"height":519},{"sys":18225,"fields":18228},{"id":18226,"createdAt":18227},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":18229,"slug":18230,"articleIntro":18229,"category":18231},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[18232],{"metadata":18233,"sys":18236,"fields":18243},{"tags":18234,"concepts":18235},[],[],{"space":18237,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18239,"publishedVersion":469,"revision":62,"contentType":18241,"locale":29},{"sys":18238},{"type":12,"linkType":13,"id":14},{"sys":18240},{"id":21,"type":12,"linkType":22},{"sys":18242},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18244,"metaTitle":479,"metaDescription":480,"mainTitle":18245,"subtitle":499,"heroImage":18260,"ctaButton":522,"ctaLink":523},[478],{"data":18246,"content":18247,"nodeType":74},{},[18248,18254],{"data":18249,"content":18250,"nodeType":491},{},[18251],{"data":18252,"marks":18253,"value":490,"nodeType":82},{},[],{"data":18255,"content":18256,"nodeType":87},{},[18257],{"data":18258,"marks":18259,"value":498,"nodeType":82},{},[],{"metadata":18261,"sys":18264,"fields":18269},{"tags":18262,"concepts":18263},[],[],{"space":18265,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":18267,"publishedVersion":62,"revision":44,"locale":29},{"sys":18266},{"type":12,"linkType":13,"id":14},{"sys":18268},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":18270},{"url":514,"details":18271,"fileName":520,"contentType":521},{"size":516,"image":18272},{"width":518,"height":519},{"sys":18274,"fields":18277},{"id":18275,"createdAt":18276},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":18278,"slug":18279,"articleIntro":18278,"category":18280},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[18281],{"metadata":18282,"sys":18285,"fields":18292},{"tags":18283,"concepts":18284},[],[],{"space":18286,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18288,"publishedVersion":469,"revision":62,"contentType":18290,"locale":29},{"sys":18287},{"type":12,"linkType":13,"id":14},{"sys":18289},{"id":21,"type":12,"linkType":22},{"sys":18291},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18293,"metaTitle":479,"metaDescription":480,"mainTitle":18294,"subtitle":499,"heroImage":18309,"ctaButton":522,"ctaLink":523},[478],{"data":18295,"content":18296,"nodeType":74},{},[18297,18303],{"data":18298,"content":18299,"nodeType":491},{},[18300],{"data":18301,"marks":18302,"value":490,"nodeType":82},{},[],{"data":18304,"content":18305,"nodeType":87},{},[18306],{"data":18307,"marks":18308,"value":498,"nodeType":82},{},[],{"metadata":18310,"sys":18313,"fields":18318},{"tags":18311,"concepts":18312},[],[],{"space":18314,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":18316,"publishedVersion":62,"revision":44,"locale":29},{"sys":18315},{"type":12,"linkType":13,"id":14},{"sys":18317},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":18319},{"url":514,"details":18320,"fileName":520,"contentType":521},{"size":516,"image":18321},{"width":518,"height":519},{"sys":18323,"fields":18326},{"id":18324,"createdAt":18325},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":18327,"slug":18328,"articleIntro":18327,"category":18329},"473 - Comptes d'attente","compte-473-comptes-d-attente",[18330],{"metadata":18331,"sys":18334,"fields":18341},{"tags":18332,"concepts":18333},[],[],{"space":18335,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18337,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18342,"metaTitle":479,"metaDescription":480,"mainTitle":18343,"subtitle":499,"heroImage":18358,"ctaButton":522,"ctaLink":523},[478],{"data":18344,"content":18345,"nodeType":74},{},[18346,18352],{"data":18347,"content":18348,"nodeType":491},{},[18349],{"data":18350,"marks":18351,"value":490,"nodeType":82},{},[],{"data":18353,"content":18354,"nodeType":87},{},[18355],{"data":18356,"marks":18357,"value":498,"nodeType":82},{},[],{"metadata":18359,"sys":18362,"fields":18367},{"tags":18360,"concepts":18361},[],[],{"space":18363,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18368},{"url":514,"details":18369,"fileName":520,"contentType":521},{"size":516,"image":18370},{"width":518,"height":519},{"sys":18372,"fields":18375},{"id":18373,"createdAt":18374},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":18376,"slug":18377,"articleIntro":18376,"category":18378},"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",[18379],{"metadata":18380,"sys":18383,"fields":18390},{"tags":18381,"concepts":18382},[],[],{"space":18384,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18386,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18391,"metaTitle":479,"metaDescription":480,"mainTitle":18392,"subtitle":499,"heroImage":18407,"ctaButton":522,"ctaLink":523},[478],{"data":18393,"content":18394,"nodeType":74},{},[18395,18401],{"data":18396,"content":18397,"nodeType":491},{},[18398],{"data":18399,"marks":18400,"value":490,"nodeType":82},{},[],{"data":18402,"content":18403,"nodeType":87},{},[18404],{"data":18405,"marks":18406,"value":498,"nodeType":82},{},[],{"metadata":18408,"sys":18411,"fields":18416},{"tags":18409,"concepts":18410},[],[],{"space":18412,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18417},{"url":514,"details":18418,"fileName":520,"contentType":521},{"size":516,"image":18419},{"width":518,"height":519},{"sys":18421,"fields":18424},{"id":18422,"createdAt":18423},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":18425,"slug":18426,"articleIntro":-1,"category":18427},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[18428],{"metadata":18429,"sys":18432,"fields":18439},{"tags":18430,"concepts":18431},[],[],{"space":18433,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18435,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18440,"metaTitle":479,"metaDescription":480,"mainTitle":18441,"subtitle":499,"heroImage":18456,"ctaButton":522,"ctaLink":523},[478],{"data":18442,"content":18443,"nodeType":74},{},[18444,18450],{"data":18445,"content":18446,"nodeType":491},{},[18447],{"data":18448,"marks":18449,"value":490,"nodeType":82},{},[],{"data":18451,"content":18452,"nodeType":87},{},[18453],{"data":18454,"marks":18455,"value":498,"nodeType":82},{},[],{"metadata":18457,"sys":18460,"fields":18465},{"tags":18458,"concepts":18459},[],[],{"space":18461,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18466},{"url":514,"details":18467,"fileName":520,"contentType":521},{"size":516,"image":18468},{"width":518,"height":519},{"sys":18470,"fields":18473},{"id":18471,"createdAt":18472},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":18474,"slug":18475,"articleIntro":18474,"category":18476},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[18477],{"metadata":18478,"sys":18481,"fields":18488},{"tags":18479,"concepts":18480},[],[],{"space":18482,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18484,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18489,"metaTitle":479,"metaDescription":480,"mainTitle":18490,"subtitle":499,"heroImage":18505,"ctaButton":522,"ctaLink":523},[478],{"data":18491,"content":18492,"nodeType":74},{},[18493,18499],{"data":18494,"content":18495,"nodeType":491},{},[18496],{"data":18497,"marks":18498,"value":490,"nodeType":82},{},[],{"data":18500,"content":18501,"nodeType":87},{},[18502],{"data":18503,"marks":18504,"value":498,"nodeType":82},{},[],{"metadata":18506,"sys":18509,"fields":18514},{"tags":18507,"concepts":18508},[],[],{"space":18510,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18515},{"url":514,"details":18516,"fileName":520,"contentType":521},{"size":516,"image":18517},{"width":518,"height":519},{"sys":18519,"fields":18522},{"id":18520,"createdAt":18521},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":18523,"slug":18524,"articleIntro":18523,"category":18525},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[18526],{"metadata":18527,"sys":18530,"fields":18537},{"tags":18528,"concepts":18529},[],[],{"space":18531,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18533,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18538,"metaTitle":479,"metaDescription":480,"mainTitle":18539,"subtitle":499,"heroImage":18554,"ctaButton":522,"ctaLink":523},[478],{"data":18540,"content":18541,"nodeType":74},{},[18542,18548],{"data":18543,"content":18544,"nodeType":491},{},[18545],{"data":18546,"marks":18547,"value":490,"nodeType":82},{},[],{"data":18549,"content":18550,"nodeType":87},{},[18551],{"data":18552,"marks":18553,"value":498,"nodeType":82},{},[],{"metadata":18555,"sys":18558,"fields":18563},{"tags":18556,"concepts":18557},[],[],{"space":18559,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18564},{"url":514,"details":18565,"fileName":520,"contentType":521},{"size":516,"image":18566},{"width":518,"height":519},{"sys":18568,"fields":18571},{"id":18569,"createdAt":18570},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":18572,"slug":18573,"articleIntro":18572,"category":18574},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[18575],{"metadata":18576,"sys":18579,"fields":18586},{"tags":18577,"concepts":18578},[],[],{"space":18580,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18582,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18587,"metaTitle":479,"metaDescription":480,"mainTitle":18588,"subtitle":499,"heroImage":18603,"ctaButton":522,"ctaLink":523},[478],{"data":18589,"content":18590,"nodeType":74},{},[18591,18597],{"data":18592,"content":18593,"nodeType":491},{},[18594],{"data":18595,"marks":18596,"value":490,"nodeType":82},{},[],{"data":18598,"content":18599,"nodeType":87},{},[18600],{"data":18601,"marks":18602,"value":498,"nodeType":82},{},[],{"metadata":18604,"sys":18607,"fields":18612},{"tags":18605,"concepts":18606},[],[],{"space":18608,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18613},{"url":514,"details":18614,"fileName":520,"contentType":521},{"size":516,"image":18615},{"width":518,"height":519},{"sys":18617,"fields":18620},{"id":18618,"createdAt":18619},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":18621,"slug":18622,"articleIntro":18621,"category":18623},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[18624],{"metadata":18625,"sys":18628,"fields":18635},{"tags":18626,"concepts":18627},[],[],{"space":18629,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18631,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18636,"metaTitle":479,"metaDescription":480,"mainTitle":18637,"subtitle":499,"heroImage":18652,"ctaButton":522,"ctaLink":523},[478],{"data":18638,"content":18639,"nodeType":74},{},[18640,18646],{"data":18641,"content":18642,"nodeType":491},{},[18643],{"data":18644,"marks":18645,"value":490,"nodeType":82},{},[],{"data":18647,"content":18648,"nodeType":87},{},[18649],{"data":18650,"marks":18651,"value":498,"nodeType":82},{},[],{"metadata":18653,"sys":18656,"fields":18661},{"tags":18654,"concepts":18655},[],[],{"space":18657,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18662},{"url":514,"details":18663,"fileName":520,"contentType":521},{"size":516,"image":18664},{"width":518,"height":519},{"sys":18666,"fields":18669},{"id":18667,"createdAt":18668},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":18670,"slug":18671,"articleIntro":18670,"category":18672},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[18673],{"metadata":18674,"sys":18677,"fields":18684},{"tags":18675,"concepts":18676},[],[],{"space":18678,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18680,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18685,"metaTitle":479,"metaDescription":480,"mainTitle":18686,"subtitle":499,"heroImage":18701,"ctaButton":522,"ctaLink":523},[478],{"data":18687,"content":18688,"nodeType":74},{},[18689,18695],{"data":18690,"content":18691,"nodeType":491},{},[18692],{"data":18693,"marks":18694,"value":490,"nodeType":82},{},[],{"data":18696,"content":18697,"nodeType":87},{},[18698],{"data":18699,"marks":18700,"value":498,"nodeType":82},{},[],{"metadata":18702,"sys":18705,"fields":18710},{"tags":18703,"concepts":18704},[],[],{"space":18706,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18711},{"url":514,"details":18712,"fileName":520,"contentType":521},{"size":516,"image":18713},{"width":518,"height":519},{"sys":18715,"fields":18718},{"id":18716,"createdAt":18717},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":18719,"slug":18720,"articleIntro":18719,"category":18721},"1681 - Autres emprunts","compte-1681-autres-emprunts",[18722],{"metadata":18723,"sys":18726,"fields":18733},{"tags":18724,"concepts":18725},[],[],{"space":18727,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18729,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18734,"metaTitle":479,"metaDescription":480,"mainTitle":18735,"subtitle":499,"heroImage":18750,"ctaButton":522,"ctaLink":523},[478],{"data":18736,"content":18737,"nodeType":74},{},[18738,18744],{"data":18739,"content":18740,"nodeType":491},{},[18741],{"data":18742,"marks":18743,"value":490,"nodeType":82},{},[],{"data":18745,"content":18746,"nodeType":87},{},[18747],{"data":18748,"marks":18749,"value":498,"nodeType":82},{},[],{"metadata":18751,"sys":18754,"fields":18759},{"tags":18752,"concepts":18753},[],[],{"space":18755,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18760},{"url":514,"details":18761,"fileName":520,"contentType":521},{"size":516,"image":18762},{"width":518,"height":519},{"sys":18764,"fields":18767},{"id":18765,"createdAt":18766},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":18768,"slug":18769,"articleIntro":18768,"category":18770},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[18771],{"metadata":18772,"sys":18775,"fields":18782},{"tags":18773,"concepts":18774},[],[],{"space":18776,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18778,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18783,"metaTitle":479,"metaDescription":480,"mainTitle":18784,"subtitle":499,"heroImage":18799,"ctaButton":522,"ctaLink":523},[478],{"data":18785,"content":18786,"nodeType":74},{},[18787,18793],{"data":18788,"content":18789,"nodeType":491},{},[18790],{"data":18791,"marks":18792,"value":490,"nodeType":82},{},[],{"data":18794,"content":18795,"nodeType":87},{},[18796],{"data":18797,"marks":18798,"value":498,"nodeType":82},{},[],{"metadata":18800,"sys":18803,"fields":18808},{"tags":18801,"concepts":18802},[],[],{"space":18804,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18809},{"url":514,"details":18810,"fileName":520,"contentType":521},{"size":516,"image":18811},{"width":518,"height":519},{"sys":18813,"fields":18816},{"id":18814,"createdAt":18815},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":18817,"slug":18818,"articleIntro":18817,"category":18819},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[18820],{"metadata":18821,"sys":18824,"fields":18831},{"tags":18822,"concepts":18823},[],[],{"space":18825,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18827,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18832,"metaTitle":479,"metaDescription":480,"mainTitle":18833,"subtitle":499,"heroImage":18848,"ctaButton":522,"ctaLink":523},[478],{"data":18834,"content":18835,"nodeType":74},{},[18836,18842],{"data":18837,"content":18838,"nodeType":491},{},[18839],{"data":18840,"marks":18841,"value":490,"nodeType":82},{},[],{"data":18843,"content":18844,"nodeType":87},{},[18845],{"data":18846,"marks":18847,"value":498,"nodeType":82},{},[],{"metadata":18849,"sys":18852,"fields":18857},{"tags":18850,"concepts":18851},[],[],{"space":18853,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18858},{"url":514,"details":18859,"fileName":520,"contentType":521},{"size":516,"image":18860},{"width":518,"height":519},{"sys":18862,"fields":18865},{"id":18863,"createdAt":18864},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":18866,"slug":18867,"articleIntro":-1,"category":18868},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[18869],{"metadata":18870,"sys":18873,"fields":18880},{"tags":18871,"concepts":18872},[],[],{"space":18874,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18876,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18881,"metaTitle":479,"metaDescription":480,"mainTitle":18882,"subtitle":499,"heroImage":18897,"ctaButton":522,"ctaLink":523},[478],{"data":18883,"content":18884,"nodeType":74},{},[18885,18891],{"data":18886,"content":18887,"nodeType":491},{},[18888],{"data":18889,"marks":18890,"value":490,"nodeType":82},{},[],{"data":18892,"content":18893,"nodeType":87},{},[18894],{"data":18895,"marks":18896,"value":498,"nodeType":82},{},[],{"metadata":18898,"sys":18901,"fields":18906},{"tags":18899,"concepts":18900},[],[],{"space":18902,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18907},{"url":514,"details":18908,"fileName":520,"contentType":521},{"size":516,"image":18909},{"width":518,"height":519},{"sys":18911,"fields":18914},{"id":18912,"createdAt":18913},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":18915,"slug":18916,"articleIntro":-1,"category":18917},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[18918],{"metadata":18919,"sys":18922,"fields":18929},{"tags":18920,"concepts":18921},[],[],{"space":18923,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18925,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18930,"metaTitle":479,"metaDescription":480,"mainTitle":18931,"subtitle":499,"heroImage":18946,"ctaButton":522,"ctaLink":523},[478],{"data":18932,"content":18933,"nodeType":74},{},[18934,18940],{"data":18935,"content":18936,"nodeType":491},{},[18937],{"data":18938,"marks":18939,"value":490,"nodeType":82},{},[],{"data":18941,"content":18942,"nodeType":87},{},[18943],{"data":18944,"marks":18945,"value":498,"nodeType":82},{},[],{"metadata":18947,"sys":18950,"fields":18955},{"tags":18948,"concepts":18949},[],[],{"space":18951,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":18956},{"url":514,"details":18957,"fileName":520,"contentType":521},{"size":516,"image":18958},{"width":518,"height":519},{"sys":18960,"fields":18963},{"id":18961,"createdAt":18962},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":18964,"slug":18965,"articleIntro":18964,"category":18966},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[18967],{"metadata":18968,"sys":18971,"fields":18978},{"tags":18969,"concepts":18970},[],[],{"space":18972,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":18974,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":18979,"metaTitle":479,"metaDescription":480,"mainTitle":18980,"subtitle":499,"heroImage":18995,"ctaButton":522,"ctaLink":523},[478],{"data":18981,"content":18982,"nodeType":74},{},[18983,18989],{"data":18984,"content":18985,"nodeType":491},{},[18986],{"data":18987,"marks":18988,"value":490,"nodeType":82},{},[],{"data":18990,"content":18991,"nodeType":87},{},[18992],{"data":18993,"marks":18994,"value":498,"nodeType":82},{},[],{"metadata":18996,"sys":18999,"fields":19004},{"tags":18997,"concepts":18998},[],[],{"space":19000,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":19005},{"url":514,"details":19006,"fileName":520,"contentType":521},{"size":516,"image":19007},{"width":518,"height":519},{"sys":19009,"fields":19012},{"id":19010,"createdAt":19011},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":19013,"slug":19014,"articleIntro":-1,"category":19015},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[19016],{"metadata":19017,"sys":19020,"fields":19027},{"tags":19018,"concepts":19019},[],[],{"space":19021,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19023,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19028,"metaTitle":479,"metaDescription":480,"mainTitle":19029,"subtitle":499,"heroImage":19044,"ctaButton":522,"ctaLink":523},[478],{"data":19030,"content":19031,"nodeType":74},{},[19032,19038],{"data":19033,"content":19034,"nodeType":491},{},[19035],{"data":19036,"marks":19037,"value":490,"nodeType":82},{},[],{"data":19039,"content":19040,"nodeType":87},{},[19041],{"data":19042,"marks":19043,"value":498,"nodeType":82},{},[],{"metadata":19045,"sys":19048,"fields":19053},{"tags":19046,"concepts":19047},[],[],{"space":19049,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":19054},{"url":514,"details":19055,"fileName":520,"contentType":521},{"size":516,"image":19056},{"width":518,"height":519},{"sys":19058,"fields":19061},{"id":19059,"createdAt":19060},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":19062,"slug":19063,"articleIntro":19062,"category":19064},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[19065],{"metadata":19066,"sys":19069,"fields":19076},{"tags":19067,"concepts":19068},[],[],{"space":19070,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19072,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19077,"metaTitle":479,"metaDescription":480,"mainTitle":19078,"subtitle":499,"heroImage":19093,"ctaButton":522,"ctaLink":523},[478],{"data":19079,"content":19080,"nodeType":74},{},[19081,19087],{"data":19082,"content":19083,"nodeType":491},{},[19084],{"data":19085,"marks":19086,"value":490,"nodeType":82},{},[],{"data":19088,"content":19089,"nodeType":87},{},[19090],{"data":19091,"marks":19092,"value":498,"nodeType":82},{},[],{"metadata":19094,"sys":19097,"fields":19102},{"tags":19095,"concepts":19096},[],[],{"space":19098,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":19103},{"url":514,"details":19104,"fileName":520,"contentType":521},{"size":516,"image":19105},{"width":518,"height":519},{"sys":19107,"fields":19110},{"id":19108,"createdAt":19109},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":19111,"slug":19112,"articleIntro":19111,"category":19113},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[19114],{"metadata":19115,"sys":19118,"fields":19125},{"tags":19116,"concepts":19117},[],[],{"space":19119,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19121,"publishedVersion":469,"revision":62,"contentType":19123,"locale":29},{"sys":19120},{"type":12,"linkType":13,"id":14},{"sys":19122},{"id":21,"type":12,"linkType":22},{"sys":19124},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19126,"metaTitle":479,"metaDescription":480,"mainTitle":19127,"subtitle":499,"heroImage":19142,"ctaButton":522,"ctaLink":523},[478],{"data":19128,"content":19129,"nodeType":74},{},[19130,19136],{"data":19131,"content":19132,"nodeType":491},{},[19133],{"data":19134,"marks":19135,"value":490,"nodeType":82},{},[],{"data":19137,"content":19138,"nodeType":87},{},[19139],{"data":19140,"marks":19141,"value":498,"nodeType":82},{},[],{"metadata":19143,"sys":19146,"fields":19151},{"tags":19144,"concepts":19145},[],[],{"space":19147,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19149,"publishedVersion":62,"revision":44,"locale":29},{"sys":19148},{"type":12,"linkType":13,"id":14},{"sys":19150},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19152},{"url":514,"details":19153,"fileName":520,"contentType":521},{"size":516,"image":19154},{"width":518,"height":519},{"sys":19156,"fields":19159},{"id":19157,"createdAt":19158},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":19160,"slug":19161,"articleIntro":19160,"category":19162},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[19163],{"metadata":19164,"sys":19167,"fields":19174},{"tags":19165,"concepts":19166},[],[],{"space":19168,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19170,"publishedVersion":469,"revision":62,"contentType":19172,"locale":29},{"sys":19169},{"type":12,"linkType":13,"id":14},{"sys":19171},{"id":21,"type":12,"linkType":22},{"sys":19173},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19175,"metaTitle":479,"metaDescription":480,"mainTitle":19176,"subtitle":499,"heroImage":19191,"ctaButton":522,"ctaLink":523},[478],{"data":19177,"content":19178,"nodeType":74},{},[19179,19185],{"data":19180,"content":19181,"nodeType":491},{},[19182],{"data":19183,"marks":19184,"value":490,"nodeType":82},{},[],{"data":19186,"content":19187,"nodeType":87},{},[19188],{"data":19189,"marks":19190,"value":498,"nodeType":82},{},[],{"metadata":19192,"sys":19195,"fields":19200},{"tags":19193,"concepts":19194},[],[],{"space":19196,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19198,"publishedVersion":62,"revision":44,"locale":29},{"sys":19197},{"type":12,"linkType":13,"id":14},{"sys":19199},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19201},{"url":514,"details":19202,"fileName":520,"contentType":521},{"size":516,"image":19203},{"width":518,"height":519},{"sys":19205,"fields":19208},{"id":19206,"createdAt":19207},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":19209,"slug":19210,"articleIntro":19209,"category":19211},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[19212],{"metadata":19213,"sys":19216,"fields":19223},{"tags":19214,"concepts":19215},[],[],{"space":19217,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19219,"publishedVersion":469,"revision":62,"contentType":19221,"locale":29},{"sys":19218},{"type":12,"linkType":13,"id":14},{"sys":19220},{"id":21,"type":12,"linkType":22},{"sys":19222},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19224,"metaTitle":479,"metaDescription":480,"mainTitle":19225,"subtitle":499,"heroImage":19240,"ctaButton":522,"ctaLink":523},[478],{"data":19226,"content":19227,"nodeType":74},{},[19228,19234],{"data":19229,"content":19230,"nodeType":491},{},[19231],{"data":19232,"marks":19233,"value":490,"nodeType":82},{},[],{"data":19235,"content":19236,"nodeType":87},{},[19237],{"data":19238,"marks":19239,"value":498,"nodeType":82},{},[],{"metadata":19241,"sys":19244,"fields":19249},{"tags":19242,"concepts":19243},[],[],{"space":19245,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19247,"publishedVersion":62,"revision":44,"locale":29},{"sys":19246},{"type":12,"linkType":13,"id":14},{"sys":19248},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19250},{"url":514,"details":19251,"fileName":520,"contentType":521},{"size":516,"image":19252},{"width":518,"height":519},{"sys":19254,"fields":19257},{"id":19255,"createdAt":19256},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":19258,"slug":19259,"articleIntro":19258,"category":19260},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[19261],{"metadata":19262,"sys":19265,"fields":19272},{"tags":19263,"concepts":19264},[],[],{"space":19266,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19268,"publishedVersion":469,"revision":62,"contentType":19270,"locale":29},{"sys":19267},{"type":12,"linkType":13,"id":14},{"sys":19269},{"id":21,"type":12,"linkType":22},{"sys":19271},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19273,"metaTitle":479,"metaDescription":480,"mainTitle":19274,"subtitle":499,"heroImage":19289,"ctaButton":522,"ctaLink":523},[478],{"data":19275,"content":19276,"nodeType":74},{},[19277,19283],{"data":19278,"content":19279,"nodeType":491},{},[19280],{"data":19281,"marks":19282,"value":490,"nodeType":82},{},[],{"data":19284,"content":19285,"nodeType":87},{},[19286],{"data":19287,"marks":19288,"value":498,"nodeType":82},{},[],{"metadata":19290,"sys":19293,"fields":19298},{"tags":19291,"concepts":19292},[],[],{"space":19294,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19296,"publishedVersion":62,"revision":44,"locale":29},{"sys":19295},{"type":12,"linkType":13,"id":14},{"sys":19297},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19299},{"url":514,"details":19300,"fileName":520,"contentType":521},{"size":516,"image":19301},{"width":518,"height":519},{"sys":19303,"fields":19306},{"id":19304,"createdAt":19305},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":19307,"slug":19308,"articleIntro":19307,"category":19309},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[19310],{"metadata":19311,"sys":19314,"fields":19321},{"tags":19312,"concepts":19313},[],[],{"space":19315,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19317,"publishedVersion":469,"revision":62,"contentType":19319,"locale":29},{"sys":19316},{"type":12,"linkType":13,"id":14},{"sys":19318},{"id":21,"type":12,"linkType":22},{"sys":19320},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19322,"metaTitle":479,"metaDescription":480,"mainTitle":19323,"subtitle":499,"heroImage":19338,"ctaButton":522,"ctaLink":523},[478],{"data":19324,"content":19325,"nodeType":74},{},[19326,19332],{"data":19327,"content":19328,"nodeType":491},{},[19329],{"data":19330,"marks":19331,"value":490,"nodeType":82},{},[],{"data":19333,"content":19334,"nodeType":87},{},[19335],{"data":19336,"marks":19337,"value":498,"nodeType":82},{},[],{"metadata":19339,"sys":19342,"fields":19347},{"tags":19340,"concepts":19341},[],[],{"space":19343,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19345,"publishedVersion":62,"revision":44,"locale":29},{"sys":19344},{"type":12,"linkType":13,"id":14},{"sys":19346},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19348},{"url":514,"details":19349,"fileName":520,"contentType":521},{"size":516,"image":19350},{"width":518,"height":519},{"sys":19352,"fields":19355},{"id":19353,"createdAt":19354},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":19356,"slug":19357,"articleIntro":-1,"category":19358},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[19359],{"metadata":19360,"sys":19363,"fields":19370},{"tags":19361,"concepts":19362},[],[],{"space":19364,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19366,"publishedVersion":469,"revision":62,"contentType":19368,"locale":29},{"sys":19365},{"type":12,"linkType":13,"id":14},{"sys":19367},{"id":21,"type":12,"linkType":22},{"sys":19369},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19371,"metaTitle":479,"metaDescription":480,"mainTitle":19372,"subtitle":499,"heroImage":19387,"ctaButton":522,"ctaLink":523},[478],{"data":19373,"content":19374,"nodeType":74},{},[19375,19381],{"data":19376,"content":19377,"nodeType":491},{},[19378],{"data":19379,"marks":19380,"value":490,"nodeType":82},{},[],{"data":19382,"content":19383,"nodeType":87},{},[19384],{"data":19385,"marks":19386,"value":498,"nodeType":82},{},[],{"metadata":19388,"sys":19391,"fields":19396},{"tags":19389,"concepts":19390},[],[],{"space":19392,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19394,"publishedVersion":62,"revision":44,"locale":29},{"sys":19393},{"type":12,"linkType":13,"id":14},{"sys":19395},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19397},{"url":514,"details":19398,"fileName":520,"contentType":521},{"size":516,"image":19399},{"width":518,"height":519},{"sys":19401,"fields":19404},{"id":19402,"createdAt":19403},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":19405,"slug":19406,"articleIntro":19405,"category":19407},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[19408],{"metadata":19409,"sys":19412,"fields":19419},{"tags":19410,"concepts":19411},[],[],{"space":19413,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19415,"publishedVersion":469,"revision":62,"contentType":19417,"locale":29},{"sys":19414},{"type":12,"linkType":13,"id":14},{"sys":19416},{"id":21,"type":12,"linkType":22},{"sys":19418},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19420,"metaTitle":479,"metaDescription":480,"mainTitle":19421,"subtitle":499,"heroImage":19436,"ctaButton":522,"ctaLink":523},[478],{"data":19422,"content":19423,"nodeType":74},{},[19424,19430],{"data":19425,"content":19426,"nodeType":491},{},[19427],{"data":19428,"marks":19429,"value":490,"nodeType":82},{},[],{"data":19431,"content":19432,"nodeType":87},{},[19433],{"data":19434,"marks":19435,"value":498,"nodeType":82},{},[],{"metadata":19437,"sys":19440,"fields":19445},{"tags":19438,"concepts":19439},[],[],{"space":19441,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19443,"publishedVersion":62,"revision":44,"locale":29},{"sys":19442},{"type":12,"linkType":13,"id":14},{"sys":19444},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19446},{"url":514,"details":19447,"fileName":520,"contentType":521},{"size":516,"image":19448},{"width":518,"height":519},{"sys":19450,"fields":19453},{"id":19451,"createdAt":19452},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":19454,"slug":19455,"articleIntro":19454,"category":19456},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[19457],{"metadata":19458,"sys":19461,"fields":19468},{"tags":19459,"concepts":19460},[],[],{"space":19462,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19464,"publishedVersion":469,"revision":62,"contentType":19466,"locale":29},{"sys":19463},{"type":12,"linkType":13,"id":14},{"sys":19465},{"id":21,"type":12,"linkType":22},{"sys":19467},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19469,"metaTitle":479,"metaDescription":480,"mainTitle":19470,"subtitle":499,"heroImage":19485,"ctaButton":522,"ctaLink":523},[478],{"data":19471,"content":19472,"nodeType":74},{},[19473,19479],{"data":19474,"content":19475,"nodeType":491},{},[19476],{"data":19477,"marks":19478,"value":490,"nodeType":82},{},[],{"data":19480,"content":19481,"nodeType":87},{},[19482],{"data":19483,"marks":19484,"value":498,"nodeType":82},{},[],{"metadata":19486,"sys":19489,"fields":19494},{"tags":19487,"concepts":19488},[],[],{"space":19490,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19492,"publishedVersion":62,"revision":44,"locale":29},{"sys":19491},{"type":12,"linkType":13,"id":14},{"sys":19493},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19495},{"url":514,"details":19496,"fileName":520,"contentType":521},{"size":516,"image":19497},{"width":518,"height":519},{"sys":19499,"fields":19502},{"id":19500,"createdAt":19501},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":19503,"slug":19504,"articleIntro":19503,"category":19505},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[19506],{"metadata":19507,"sys":19510,"fields":19517},{"tags":19508,"concepts":19509},[],[],{"space":19511,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19513,"publishedVersion":469,"revision":62,"contentType":19515,"locale":29},{"sys":19512},{"type":12,"linkType":13,"id":14},{"sys":19514},{"id":21,"type":12,"linkType":22},{"sys":19516},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19518,"metaTitle":479,"metaDescription":480,"mainTitle":19519,"subtitle":499,"heroImage":19534,"ctaButton":522,"ctaLink":523},[478],{"data":19520,"content":19521,"nodeType":74},{},[19522,19528],{"data":19523,"content":19524,"nodeType":491},{},[19525],{"data":19526,"marks":19527,"value":490,"nodeType":82},{},[],{"data":19529,"content":19530,"nodeType":87},{},[19531],{"data":19532,"marks":19533,"value":498,"nodeType":82},{},[],{"metadata":19535,"sys":19538,"fields":19543},{"tags":19536,"concepts":19537},[],[],{"space":19539,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19541,"publishedVersion":62,"revision":44,"locale":29},{"sys":19540},{"type":12,"linkType":13,"id":14},{"sys":19542},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19544},{"url":514,"details":19545,"fileName":520,"contentType":521},{"size":516,"image":19546},{"width":518,"height":519},{"sys":19548,"fields":19551},{"id":19549,"createdAt":19550},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":19552,"slug":19553,"articleIntro":19552,"category":19554},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[19555],{"metadata":19556,"sys":19559,"fields":19566},{"tags":19557,"concepts":19558},[],[],{"space":19560,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19562,"publishedVersion":469,"revision":62,"contentType":19564,"locale":29},{"sys":19561},{"type":12,"linkType":13,"id":14},{"sys":19563},{"id":21,"type":12,"linkType":22},{"sys":19565},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19567,"metaTitle":479,"metaDescription":480,"mainTitle":19568,"subtitle":499,"heroImage":19583,"ctaButton":522,"ctaLink":523},[478],{"data":19569,"content":19570,"nodeType":74},{},[19571,19577],{"data":19572,"content":19573,"nodeType":491},{},[19574],{"data":19575,"marks":19576,"value":490,"nodeType":82},{},[],{"data":19578,"content":19579,"nodeType":87},{},[19580],{"data":19581,"marks":19582,"value":498,"nodeType":82},{},[],{"metadata":19584,"sys":19587,"fields":19592},{"tags":19585,"concepts":19586},[],[],{"space":19588,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19590,"publishedVersion":62,"revision":44,"locale":29},{"sys":19589},{"type":12,"linkType":13,"id":14},{"sys":19591},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19593},{"url":514,"details":19594,"fileName":520,"contentType":521},{"size":516,"image":19595},{"width":518,"height":519},{"sys":19597,"fields":19600},{"id":19598,"createdAt":19599},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":19601,"slug":19602,"articleIntro":19601,"category":19603},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[19604],{"metadata":19605,"sys":19608,"fields":19615},{"tags":19606,"concepts":19607},[],[],{"space":19609,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19611,"publishedVersion":469,"revision":62,"contentType":19613,"locale":29},{"sys":19610},{"type":12,"linkType":13,"id":14},{"sys":19612},{"id":21,"type":12,"linkType":22},{"sys":19614},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19616,"metaTitle":479,"metaDescription":480,"mainTitle":19617,"subtitle":499,"heroImage":19632,"ctaButton":522,"ctaLink":523},[478],{"data":19618,"content":19619,"nodeType":74},{},[19620,19626],{"data":19621,"content":19622,"nodeType":491},{},[19623],{"data":19624,"marks":19625,"value":490,"nodeType":82},{},[],{"data":19627,"content":19628,"nodeType":87},{},[19629],{"data":19630,"marks":19631,"value":498,"nodeType":82},{},[],{"metadata":19633,"sys":19636,"fields":19641},{"tags":19634,"concepts":19635},[],[],{"space":19637,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19639,"publishedVersion":62,"revision":44,"locale":29},{"sys":19638},{"type":12,"linkType":13,"id":14},{"sys":19640},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19642},{"url":514,"details":19643,"fileName":520,"contentType":521},{"size":516,"image":19644},{"width":518,"height":519},{"sys":19646,"fields":19649},{"id":19647,"createdAt":19648},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":19650,"slug":19651,"articleIntro":-1,"category":19652},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[19653],{"metadata":19654,"sys":19657,"fields":19664},{"tags":19655,"concepts":19656},[],[],{"space":19658,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19660,"publishedVersion":469,"revision":62,"contentType":19662,"locale":29},{"sys":19659},{"type":12,"linkType":13,"id":14},{"sys":19661},{"id":21,"type":12,"linkType":22},{"sys":19663},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19665,"metaTitle":479,"metaDescription":480,"mainTitle":19666,"subtitle":499,"heroImage":19681,"ctaButton":522,"ctaLink":523},[478],{"data":19667,"content":19668,"nodeType":74},{},[19669,19675],{"data":19670,"content":19671,"nodeType":491},{},[19672],{"data":19673,"marks":19674,"value":490,"nodeType":82},{},[],{"data":19676,"content":19677,"nodeType":87},{},[19678],{"data":19679,"marks":19680,"value":498,"nodeType":82},{},[],{"metadata":19682,"sys":19685,"fields":19690},{"tags":19683,"concepts":19684},[],[],{"space":19686,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19688,"publishedVersion":62,"revision":44,"locale":29},{"sys":19687},{"type":12,"linkType":13,"id":14},{"sys":19689},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19691},{"url":514,"details":19692,"fileName":520,"contentType":521},{"size":516,"image":19693},{"width":518,"height":519},{"sys":19695,"fields":19698},{"id":19696,"createdAt":19697},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":19699,"slug":19700,"articleIntro":19699,"category":19701},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[19702],{"metadata":19703,"sys":19706,"fields":19713},{"tags":19704,"concepts":19705},[],[],{"space":19707,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19709,"publishedVersion":469,"revision":62,"contentType":19711,"locale":29},{"sys":19708},{"type":12,"linkType":13,"id":14},{"sys":19710},{"id":21,"type":12,"linkType":22},{"sys":19712},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19714,"metaTitle":479,"metaDescription":480,"mainTitle":19715,"subtitle":499,"heroImage":19730,"ctaButton":522,"ctaLink":523},[478],{"data":19716,"content":19717,"nodeType":74},{},[19718,19724],{"data":19719,"content":19720,"nodeType":491},{},[19721],{"data":19722,"marks":19723,"value":490,"nodeType":82},{},[],{"data":19725,"content":19726,"nodeType":87},{},[19727],{"data":19728,"marks":19729,"value":498,"nodeType":82},{},[],{"metadata":19731,"sys":19734,"fields":19739},{"tags":19732,"concepts":19733},[],[],{"space":19735,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19737,"publishedVersion":62,"revision":44,"locale":29},{"sys":19736},{"type":12,"linkType":13,"id":14},{"sys":19738},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19740},{"url":514,"details":19741,"fileName":520,"contentType":521},{"size":516,"image":19742},{"width":518,"height":519},{"sys":19744,"fields":19747},{"id":19745,"createdAt":19746},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19748,"slug":19749,"articleIntro":19748,"category":19750},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19751],{"metadata":19752,"sys":19755,"fields":19762},{"tags":19753,"concepts":19754},[],[],{"space":19756,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19758,"publishedVersion":469,"revision":62,"contentType":19760,"locale":29},{"sys":19757},{"type":12,"linkType":13,"id":14},{"sys":19759},{"id":21,"type":12,"linkType":22},{"sys":19761},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19763,"metaTitle":479,"metaDescription":480,"mainTitle":19764,"subtitle":499,"heroImage":19779,"ctaButton":522,"ctaLink":523},[478],{"data":19765,"content":19766,"nodeType":74},{},[19767,19773],{"data":19768,"content":19769,"nodeType":491},{},[19770],{"data":19771,"marks":19772,"value":490,"nodeType":82},{},[],{"data":19774,"content":19775,"nodeType":87},{},[19776],{"data":19777,"marks":19778,"value":498,"nodeType":82},{},[],{"metadata":19780,"sys":19783,"fields":19788},{"tags":19781,"concepts":19782},[],[],{"space":19784,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19786,"publishedVersion":62,"revision":44,"locale":29},{"sys":19785},{"type":12,"linkType":13,"id":14},{"sys":19787},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19789},{"url":514,"details":19790,"fileName":520,"contentType":521},{"size":516,"image":19791},{"width":518,"height":519},{"sys":19793,"fields":19796},{"id":19794,"createdAt":19795},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":19797,"slug":19798,"articleIntro":19797,"category":19799},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[19800],{"metadata":19801,"sys":19804,"fields":19811},{"tags":19802,"concepts":19803},[],[],{"space":19805,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19807,"publishedVersion":469,"revision":62,"contentType":19809,"locale":29},{"sys":19806},{"type":12,"linkType":13,"id":14},{"sys":19808},{"id":21,"type":12,"linkType":22},{"sys":19810},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19812,"metaTitle":479,"metaDescription":480,"mainTitle":19813,"subtitle":499,"heroImage":19828,"ctaButton":522,"ctaLink":523},[478],{"data":19814,"content":19815,"nodeType":74},{},[19816,19822],{"data":19817,"content":19818,"nodeType":491},{},[19819],{"data":19820,"marks":19821,"value":490,"nodeType":82},{},[],{"data":19823,"content":19824,"nodeType":87},{},[19825],{"data":19826,"marks":19827,"value":498,"nodeType":82},{},[],{"metadata":19829,"sys":19832,"fields":19837},{"tags":19830,"concepts":19831},[],[],{"space":19833,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19835,"publishedVersion":62,"revision":44,"locale":29},{"sys":19834},{"type":12,"linkType":13,"id":14},{"sys":19836},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19838},{"url":514,"details":19839,"fileName":520,"contentType":521},{"size":516,"image":19840},{"width":518,"height":519},{"sys":19842,"fields":19845},{"id":19843,"createdAt":19844},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":19846,"slug":19847,"articleIntro":19846,"category":19848},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[19849],{"metadata":19850,"sys":19853,"fields":19860},{"tags":19851,"concepts":19852},[],[],{"space":19854,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19856,"publishedVersion":469,"revision":62,"contentType":19858,"locale":29},{"sys":19855},{"type":12,"linkType":13,"id":14},{"sys":19857},{"id":21,"type":12,"linkType":22},{"sys":19859},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19861,"metaTitle":479,"metaDescription":480,"mainTitle":19862,"subtitle":499,"heroImage":19877,"ctaButton":522,"ctaLink":523},[478],{"data":19863,"content":19864,"nodeType":74},{},[19865,19871],{"data":19866,"content":19867,"nodeType":491},{},[19868],{"data":19869,"marks":19870,"value":490,"nodeType":82},{},[],{"data":19872,"content":19873,"nodeType":87},{},[19874],{"data":19875,"marks":19876,"value":498,"nodeType":82},{},[],{"metadata":19878,"sys":19881,"fields":19886},{"tags":19879,"concepts":19880},[],[],{"space":19882,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19884,"publishedVersion":62,"revision":44,"locale":29},{"sys":19883},{"type":12,"linkType":13,"id":14},{"sys":19885},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19887},{"url":514,"details":19888,"fileName":520,"contentType":521},{"size":516,"image":19889},{"width":518,"height":519},{"sys":19891,"fields":19894},{"id":19892,"createdAt":19893},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":19895,"slug":19896,"articleIntro":19895,"category":19897},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[19898],{"metadata":19899,"sys":19902,"fields":19909},{"tags":19900,"concepts":19901},[],[],{"space":19903,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19905,"publishedVersion":469,"revision":62,"contentType":19907,"locale":29},{"sys":19904},{"type":12,"linkType":13,"id":14},{"sys":19906},{"id":21,"type":12,"linkType":22},{"sys":19908},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19910,"metaTitle":479,"metaDescription":480,"mainTitle":19911,"subtitle":499,"heroImage":19926,"ctaButton":522,"ctaLink":523},[478],{"data":19912,"content":19913,"nodeType":74},{},[19914,19920],{"data":19915,"content":19916,"nodeType":491},{},[19917],{"data":19918,"marks":19919,"value":490,"nodeType":82},{},[],{"data":19921,"content":19922,"nodeType":87},{},[19923],{"data":19924,"marks":19925,"value":498,"nodeType":82},{},[],{"metadata":19927,"sys":19930,"fields":19935},{"tags":19928,"concepts":19929},[],[],{"space":19931,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19933,"publishedVersion":62,"revision":44,"locale":29},{"sys":19932},{"type":12,"linkType":13,"id":14},{"sys":19934},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19936},{"url":514,"details":19937,"fileName":520,"contentType":521},{"size":516,"image":19938},{"width":518,"height":519},{"sys":19940,"fields":19943},{"id":19941,"createdAt":19942},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":19944,"slug":19945,"articleIntro":-1,"category":19946},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[19947],{"metadata":19948,"sys":19951,"fields":19958},{"tags":19949,"concepts":19950},[],[],{"space":19952,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":19954,"publishedVersion":469,"revision":62,"contentType":19956,"locale":29},{"sys":19953},{"type":12,"linkType":13,"id":14},{"sys":19955},{"id":21,"type":12,"linkType":22},{"sys":19957},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":19959,"metaTitle":479,"metaDescription":480,"mainTitle":19960,"subtitle":499,"heroImage":19975,"ctaButton":522,"ctaLink":523},[478],{"data":19961,"content":19962,"nodeType":74},{},[19963,19969],{"data":19964,"content":19965,"nodeType":491},{},[19966],{"data":19967,"marks":19968,"value":490,"nodeType":82},{},[],{"data":19970,"content":19971,"nodeType":87},{},[19972],{"data":19973,"marks":19974,"value":498,"nodeType":82},{},[],{"metadata":19976,"sys":19979,"fields":19984},{"tags":19977,"concepts":19978},[],[],{"space":19980,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":19982,"publishedVersion":62,"revision":44,"locale":29},{"sys":19981},{"type":12,"linkType":13,"id":14},{"sys":19983},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":19985},{"url":514,"details":19986,"fileName":520,"contentType":521},{"size":516,"image":19987},{"width":518,"height":519},{"sys":19989,"fields":19992},{"id":19990,"createdAt":19991},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":19993,"slug":19994,"articleIntro":19993,"category":19995},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[19996],{"metadata":19997,"sys":20000,"fields":20007},{"tags":19998,"concepts":19999},[],[],{"space":20001,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20003,"publishedVersion":469,"revision":62,"contentType":20005,"locale":29},{"sys":20002},{"type":12,"linkType":13,"id":14},{"sys":20004},{"id":21,"type":12,"linkType":22},{"sys":20006},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20008,"metaTitle":479,"metaDescription":480,"mainTitle":20009,"subtitle":499,"heroImage":20024,"ctaButton":522,"ctaLink":523},[478],{"data":20010,"content":20011,"nodeType":74},{},[20012,20018],{"data":20013,"content":20014,"nodeType":491},{},[20015],{"data":20016,"marks":20017,"value":490,"nodeType":82},{},[],{"data":20019,"content":20020,"nodeType":87},{},[20021],{"data":20022,"marks":20023,"value":498,"nodeType":82},{},[],{"metadata":20025,"sys":20028,"fields":20033},{"tags":20026,"concepts":20027},[],[],{"space":20029,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20031,"publishedVersion":62,"revision":44,"locale":29},{"sys":20030},{"type":12,"linkType":13,"id":14},{"sys":20032},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20034},{"url":514,"details":20035,"fileName":520,"contentType":521},{"size":516,"image":20036},{"width":518,"height":519},{"sys":20038,"fields":20041},{"id":20039,"createdAt":20040},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":20042,"slug":20043,"articleIntro":20042,"category":20044},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[20045],{"metadata":20046,"sys":20049,"fields":20056},{"tags":20047,"concepts":20048},[],[],{"space":20050,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20052,"publishedVersion":469,"revision":62,"contentType":20054,"locale":29},{"sys":20051},{"type":12,"linkType":13,"id":14},{"sys":20053},{"id":21,"type":12,"linkType":22},{"sys":20055},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20057,"metaTitle":479,"metaDescription":480,"mainTitle":20058,"subtitle":499,"heroImage":20073,"ctaButton":522,"ctaLink":523},[478],{"data":20059,"content":20060,"nodeType":74},{},[20061,20067],{"data":20062,"content":20063,"nodeType":491},{},[20064],{"data":20065,"marks":20066,"value":490,"nodeType":82},{},[],{"data":20068,"content":20069,"nodeType":87},{},[20070],{"data":20071,"marks":20072,"value":498,"nodeType":82},{},[],{"metadata":20074,"sys":20077,"fields":20082},{"tags":20075,"concepts":20076},[],[],{"space":20078,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20080,"publishedVersion":62,"revision":44,"locale":29},{"sys":20079},{"type":12,"linkType":13,"id":14},{"sys":20081},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20083},{"url":514,"details":20084,"fileName":520,"contentType":521},{"size":516,"image":20085},{"width":518,"height":519},{"sys":20087,"fields":20090},{"id":20088,"createdAt":20089},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":20091,"slug":20092,"articleIntro":-1,"category":20093},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[20094],{"metadata":20095,"sys":20098,"fields":20105},{"tags":20096,"concepts":20097},[],[],{"space":20099,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20101,"publishedVersion":469,"revision":62,"contentType":20103,"locale":29},{"sys":20100},{"type":12,"linkType":13,"id":14},{"sys":20102},{"id":21,"type":12,"linkType":22},{"sys":20104},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20106,"metaTitle":479,"metaDescription":480,"mainTitle":20107,"subtitle":499,"heroImage":20122,"ctaButton":522,"ctaLink":523},[478],{"data":20108,"content":20109,"nodeType":74},{},[20110,20116],{"data":20111,"content":20112,"nodeType":491},{},[20113],{"data":20114,"marks":20115,"value":490,"nodeType":82},{},[],{"data":20117,"content":20118,"nodeType":87},{},[20119],{"data":20120,"marks":20121,"value":498,"nodeType":82},{},[],{"metadata":20123,"sys":20126,"fields":20131},{"tags":20124,"concepts":20125},[],[],{"space":20127,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20129,"publishedVersion":62,"revision":44,"locale":29},{"sys":20128},{"type":12,"linkType":13,"id":14},{"sys":20130},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20132},{"url":514,"details":20133,"fileName":520,"contentType":521},{"size":516,"image":20134},{"width":518,"height":519},{"sys":20136,"fields":20139},{"id":20137,"createdAt":20138},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":20140,"slug":20141,"articleIntro":20142,"category":20143},"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.",[20144],{"metadata":20145,"sys":20148,"fields":20155},{"tags":20146,"concepts":20147},[],[],{"space":20149,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20151,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20156,"metaTitle":479,"metaDescription":480,"mainTitle":20157,"subtitle":499,"heroImage":20172,"ctaButton":522,"ctaLink":523},[478],{"data":20158,"content":20159,"nodeType":74},{},[20160,20166],{"data":20161,"content":20162,"nodeType":491},{},[20163],{"data":20164,"marks":20165,"value":490,"nodeType":82},{},[],{"data":20167,"content":20168,"nodeType":87},{},[20169],{"data":20170,"marks":20171,"value":498,"nodeType":82},{},[],{"metadata":20173,"sys":20176,"fields":20181},{"tags":20174,"concepts":20175},[],[],{"space":20177,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20182},{"url":514,"details":20183,"fileName":520,"contentType":521},{"size":516,"image":20184},{"width":518,"height":519},{"sys":20186,"fields":20189},{"id":20187,"createdAt":20188},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":20190,"slug":20191,"articleIntro":20190,"category":20192},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[20193],{"metadata":20194,"sys":20197,"fields":20204},{"tags":20195,"concepts":20196},[],[],{"space":20198,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20200,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20205,"metaTitle":479,"metaDescription":480,"mainTitle":20206,"subtitle":499,"heroImage":20221,"ctaButton":522,"ctaLink":523},[478],{"data":20207,"content":20208,"nodeType":74},{},[20209,20215],{"data":20210,"content":20211,"nodeType":491},{},[20212],{"data":20213,"marks":20214,"value":490,"nodeType":82},{},[],{"data":20216,"content":20217,"nodeType":87},{},[20218],{"data":20219,"marks":20220,"value":498,"nodeType":82},{},[],{"metadata":20222,"sys":20225,"fields":20230},{"tags":20223,"concepts":20224},[],[],{"space":20226,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20231},{"url":514,"details":20232,"fileName":520,"contentType":521},{"size":516,"image":20233},{"width":518,"height":519},{"sys":20235,"fields":20238},{"id":20236,"createdAt":20237},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":20239,"slug":20240,"articleIntro":20239,"category":20241},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[20242],{"metadata":20243,"sys":20246,"fields":20253},{"tags":20244,"concepts":20245},[],[],{"space":20247,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20249,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20254,"metaTitle":479,"metaDescription":480,"mainTitle":20255,"subtitle":499,"heroImage":20270,"ctaButton":522,"ctaLink":523},[478],{"data":20256,"content":20257,"nodeType":74},{},[20258,20264],{"data":20259,"content":20260,"nodeType":491},{},[20261],{"data":20262,"marks":20263,"value":490,"nodeType":82},{},[],{"data":20265,"content":20266,"nodeType":87},{},[20267],{"data":20268,"marks":20269,"value":498,"nodeType":82},{},[],{"metadata":20271,"sys":20274,"fields":20279},{"tags":20272,"concepts":20273},[],[],{"space":20275,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20280},{"url":514,"details":20281,"fileName":520,"contentType":521},{"size":516,"image":20282},{"width":518,"height":519},{"sys":20284,"fields":20287},{"id":20285,"createdAt":20286},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":20288,"slug":20289,"articleIntro":20290,"category":20291},"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.",[20292],{"metadata":20293,"sys":20296,"fields":20303},{"tags":20294,"concepts":20295},[],[],{"space":20297,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20299,"publishedVersion":469,"revision":62,"contentType":20301,"locale":29},{"sys":20298},{"type":12,"linkType":13,"id":14},{"sys":20300},{"id":21,"type":12,"linkType":22},{"sys":20302},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20304,"metaTitle":479,"metaDescription":480,"mainTitle":20305,"subtitle":499,"heroImage":20320,"ctaButton":522,"ctaLink":523},[478],{"data":20306,"content":20307,"nodeType":74},{},[20308,20314],{"data":20309,"content":20310,"nodeType":491},{},[20311],{"data":20312,"marks":20313,"value":490,"nodeType":82},{},[],{"data":20315,"content":20316,"nodeType":87},{},[20317],{"data":20318,"marks":20319,"value":498,"nodeType":82},{},[],{"metadata":20321,"sys":20324,"fields":20329},{"tags":20322,"concepts":20323},[],[],{"space":20325,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20327,"publishedVersion":62,"revision":44,"locale":29},{"sys":20326},{"type":12,"linkType":13,"id":14},{"sys":20328},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20330},{"url":514,"details":20331,"fileName":520,"contentType":521},{"size":516,"image":20332},{"width":518,"height":519},{"sys":20334,"fields":20337},{"id":20335,"createdAt":20336},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":20338,"slug":20339,"articleIntro":-1,"category":20340},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[20341],{"metadata":20342,"sys":20345,"fields":20352},{"tags":20343,"concepts":20344},[],[],{"space":20346,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20348,"publishedVersion":469,"revision":62,"contentType":20350,"locale":29},{"sys":20347},{"type":12,"linkType":13,"id":14},{"sys":20349},{"id":21,"type":12,"linkType":22},{"sys":20351},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20353,"metaTitle":479,"metaDescription":480,"mainTitle":20354,"subtitle":499,"heroImage":20369,"ctaButton":522,"ctaLink":523},[478],{"data":20355,"content":20356,"nodeType":74},{},[20357,20363],{"data":20358,"content":20359,"nodeType":491},{},[20360],{"data":20361,"marks":20362,"value":490,"nodeType":82},{},[],{"data":20364,"content":20365,"nodeType":87},{},[20366],{"data":20367,"marks":20368,"value":498,"nodeType":82},{},[],{"metadata":20370,"sys":20373,"fields":20378},{"tags":20371,"concepts":20372},[],[],{"space":20374,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20376,"publishedVersion":62,"revision":44,"locale":29},{"sys":20375},{"type":12,"linkType":13,"id":14},{"sys":20377},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20379},{"url":514,"details":20380,"fileName":520,"contentType":521},{"size":516,"image":20381},{"width":518,"height":519},{"sys":20383,"fields":20386},{"id":20384,"createdAt":20385},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":20387,"slug":20388,"articleIntro":20387,"category":20389},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[20390],{"metadata":20391,"sys":20394,"fields":20401},{"tags":20392,"concepts":20393},[],[],{"space":20395,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20397,"publishedVersion":469,"revision":62,"contentType":20399,"locale":29},{"sys":20396},{"type":12,"linkType":13,"id":14},{"sys":20398},{"id":21,"type":12,"linkType":22},{"sys":20400},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20402,"metaTitle":479,"metaDescription":480,"mainTitle":20403,"subtitle":499,"heroImage":20418,"ctaButton":522,"ctaLink":523},[478],{"data":20404,"content":20405,"nodeType":74},{},[20406,20412],{"data":20407,"content":20408,"nodeType":491},{},[20409],{"data":20410,"marks":20411,"value":490,"nodeType":82},{},[],{"data":20413,"content":20414,"nodeType":87},{},[20415],{"data":20416,"marks":20417,"value":498,"nodeType":82},{},[],{"metadata":20419,"sys":20422,"fields":20427},{"tags":20420,"concepts":20421},[],[],{"space":20423,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20425,"publishedVersion":62,"revision":44,"locale":29},{"sys":20424},{"type":12,"linkType":13,"id":14},{"sys":20426},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20428},{"url":514,"details":20429,"fileName":520,"contentType":521},{"size":516,"image":20430},{"width":518,"height":519},{"sys":20432,"fields":20435},{"id":20433,"createdAt":20434},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":20436,"slug":20437,"articleIntro":20436,"category":20438},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[20439],{"metadata":20440,"sys":20443,"fields":20450},{"tags":20441,"concepts":20442},[],[],{"space":20444,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20446,"publishedVersion":469,"revision":62,"contentType":20448,"locale":29},{"sys":20445},{"type":12,"linkType":13,"id":14},{"sys":20447},{"id":21,"type":12,"linkType":22},{"sys":20449},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20451,"metaTitle":479,"metaDescription":480,"mainTitle":20452,"subtitle":499,"heroImage":20467,"ctaButton":522,"ctaLink":523},[478],{"data":20453,"content":20454,"nodeType":74},{},[20455,20461],{"data":20456,"content":20457,"nodeType":491},{},[20458],{"data":20459,"marks":20460,"value":490,"nodeType":82},{},[],{"data":20462,"content":20463,"nodeType":87},{},[20464],{"data":20465,"marks":20466,"value":498,"nodeType":82},{},[],{"metadata":20468,"sys":20471,"fields":20476},{"tags":20469,"concepts":20470},[],[],{"space":20472,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20474,"publishedVersion":62,"revision":44,"locale":29},{"sys":20473},{"type":12,"linkType":13,"id":14},{"sys":20475},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20477},{"url":514,"details":20478,"fileName":520,"contentType":521},{"size":516,"image":20479},{"width":518,"height":519},{"sys":20481,"fields":20484},{"id":20482,"createdAt":20483},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":20485,"slug":20486,"articleIntro":20485,"category":20487},"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",[20488],{"metadata":20489,"sys":20492,"fields":20499},{"tags":20490,"concepts":20491},[],[],{"space":20493,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20495,"publishedVersion":469,"revision":62,"contentType":20497,"locale":29},{"sys":20494},{"type":12,"linkType":13,"id":14},{"sys":20496},{"id":21,"type":12,"linkType":22},{"sys":20498},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20500,"metaTitle":479,"metaDescription":480,"mainTitle":20501,"subtitle":499,"heroImage":20516,"ctaButton":522,"ctaLink":523},[478],{"data":20502,"content":20503,"nodeType":74},{},[20504,20510],{"data":20505,"content":20506,"nodeType":491},{},[20507],{"data":20508,"marks":20509,"value":490,"nodeType":82},{},[],{"data":20511,"content":20512,"nodeType":87},{},[20513],{"data":20514,"marks":20515,"value":498,"nodeType":82},{},[],{"metadata":20517,"sys":20520,"fields":20525},{"tags":20518,"concepts":20519},[],[],{"space":20521,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":20523,"publishedVersion":62,"revision":44,"locale":29},{"sys":20522},{"type":12,"linkType":13,"id":14},{"sys":20524},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":20526},{"url":514,"details":20527,"fileName":520,"contentType":521},{"size":516,"image":20528},{"width":518,"height":519},{"sys":20530,"fields":20533},{"id":20531,"createdAt":20532},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":20534,"slug":20535,"articleIntro":-1,"category":20536},"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",[20537],{"metadata":20538,"sys":20541,"fields":20548},{"tags":20539,"concepts":20540},[],[],{"space":20542,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20544,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20549,"metaTitle":479,"metaDescription":480,"mainTitle":20550,"subtitle":499,"heroImage":20565,"ctaButton":522,"ctaLink":523},[478],{"data":20551,"content":20552,"nodeType":74},{},[20553,20559],{"data":20554,"content":20555,"nodeType":491},{},[20556],{"data":20557,"marks":20558,"value":490,"nodeType":82},{},[],{"data":20560,"content":20561,"nodeType":87},{},[20562],{"data":20563,"marks":20564,"value":498,"nodeType":82},{},[],{"metadata":20566,"sys":20569,"fields":20574},{"tags":20567,"concepts":20568},[],[],{"space":20570,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20575},{"url":514,"details":20576,"fileName":520,"contentType":521},{"size":516,"image":20577},{"width":518,"height":519},{"sys":20579,"fields":20582},{"id":20580,"createdAt":20581},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":20583,"slug":20584,"articleIntro":20583,"category":20585},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[20586],{"metadata":20587,"sys":20590,"fields":20597},{"tags":20588,"concepts":20589},[],[],{"space":20591,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20593,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20598,"metaTitle":479,"metaDescription":480,"mainTitle":20599,"subtitle":499,"heroImage":20614,"ctaButton":522,"ctaLink":523},[478],{"data":20600,"content":20601,"nodeType":74},{},[20602,20608],{"data":20603,"content":20604,"nodeType":491},{},[20605],{"data":20606,"marks":20607,"value":490,"nodeType":82},{},[],{"data":20609,"content":20610,"nodeType":87},{},[20611],{"data":20612,"marks":20613,"value":498,"nodeType":82},{},[],{"metadata":20615,"sys":20618,"fields":20623},{"tags":20616,"concepts":20617},[],[],{"space":20619,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20624},{"url":514,"details":20625,"fileName":520,"contentType":521},{"size":516,"image":20626},{"width":518,"height":519},{"sys":20628,"fields":20631},{"id":20629,"createdAt":20630},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":20632,"slug":20633,"articleIntro":20632,"category":20634},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[20635],{"metadata":20636,"sys":20639,"fields":20646},{"tags":20637,"concepts":20638},[],[],{"space":20640,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20642,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20647,"metaTitle":479,"metaDescription":480,"mainTitle":20648,"subtitle":499,"heroImage":20663,"ctaButton":522,"ctaLink":523},[478],{"data":20649,"content":20650,"nodeType":74},{},[20651,20657],{"data":20652,"content":20653,"nodeType":491},{},[20654],{"data":20655,"marks":20656,"value":490,"nodeType":82},{},[],{"data":20658,"content":20659,"nodeType":87},{},[20660],{"data":20661,"marks":20662,"value":498,"nodeType":82},{},[],{"metadata":20664,"sys":20667,"fields":20672},{"tags":20665,"concepts":20666},[],[],{"space":20668,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20673},{"url":514,"details":20674,"fileName":520,"contentType":521},{"size":516,"image":20675},{"width":518,"height":519},{"sys":20677,"fields":20680},{"id":20678,"createdAt":20679},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":20681,"slug":20682,"articleIntro":-1,"category":20683},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[20684],{"metadata":20685,"sys":20688,"fields":20695},{"tags":20686,"concepts":20687},[],[],{"space":20689,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20691,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20696,"metaTitle":479,"metaDescription":480,"mainTitle":20697,"subtitle":499,"heroImage":20712,"ctaButton":522,"ctaLink":523},[478],{"data":20698,"content":20699,"nodeType":74},{},[20700,20706],{"data":20701,"content":20702,"nodeType":491},{},[20703],{"data":20704,"marks":20705,"value":490,"nodeType":82},{},[],{"data":20707,"content":20708,"nodeType":87},{},[20709],{"data":20710,"marks":20711,"value":498,"nodeType":82},{},[],{"metadata":20713,"sys":20716,"fields":20721},{"tags":20714,"concepts":20715},[],[],{"space":20717,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20722},{"url":514,"details":20723,"fileName":520,"contentType":521},{"size":516,"image":20724},{"width":518,"height":519},{"sys":20726,"fields":20729},{"id":20727,"createdAt":20728},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":20730,"slug":20731,"articleIntro":20730,"category":20732},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[20733],{"metadata":20734,"sys":20737,"fields":20744},{"tags":20735,"concepts":20736},[],[],{"space":20738,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20740,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20745,"metaTitle":479,"metaDescription":480,"mainTitle":20746,"subtitle":499,"heroImage":20761,"ctaButton":522,"ctaLink":523},[478],{"data":20747,"content":20748,"nodeType":74},{},[20749,20755],{"data":20750,"content":20751,"nodeType":491},{},[20752],{"data":20753,"marks":20754,"value":490,"nodeType":82},{},[],{"data":20756,"content":20757,"nodeType":87},{},[20758],{"data":20759,"marks":20760,"value":498,"nodeType":82},{},[],{"metadata":20762,"sys":20765,"fields":20770},{"tags":20763,"concepts":20764},[],[],{"space":20766,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20771},{"url":514,"details":20772,"fileName":520,"contentType":521},{"size":516,"image":20773},{"width":518,"height":519},{"sys":20775,"fields":20778},{"id":20776,"createdAt":20777},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":20779,"slug":20780,"articleIntro":20779,"category":20781},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[20782],{"metadata":20783,"sys":20786,"fields":20793},{"tags":20784,"concepts":20785},[],[],{"space":20787,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20789,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20794,"metaTitle":479,"metaDescription":480,"mainTitle":20795,"subtitle":499,"heroImage":20810,"ctaButton":522,"ctaLink":523},[478],{"data":20796,"content":20797,"nodeType":74},{},[20798,20804],{"data":20799,"content":20800,"nodeType":491},{},[20801],{"data":20802,"marks":20803,"value":490,"nodeType":82},{},[],{"data":20805,"content":20806,"nodeType":87},{},[20807],{"data":20808,"marks":20809,"value":498,"nodeType":82},{},[],{"metadata":20811,"sys":20814,"fields":20819},{"tags":20812,"concepts":20813},[],[],{"space":20815,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20820},{"url":514,"details":20821,"fileName":520,"contentType":521},{"size":516,"image":20822},{"width":518,"height":519},{"sys":20824,"fields":20827},{"id":20825,"createdAt":20826},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":20828,"slug":20829,"articleIntro":20828,"category":20830},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[20831],{"metadata":20832,"sys":20835,"fields":20842},{"tags":20833,"concepts":20834},[],[],{"space":20836,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20838,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20843,"metaTitle":479,"metaDescription":480,"mainTitle":20844,"subtitle":499,"heroImage":20859,"ctaButton":522,"ctaLink":523},[478],{"data":20845,"content":20846,"nodeType":74},{},[20847,20853],{"data":20848,"content":20849,"nodeType":491},{},[20850],{"data":20851,"marks":20852,"value":490,"nodeType":82},{},[],{"data":20854,"content":20855,"nodeType":87},{},[20856],{"data":20857,"marks":20858,"value":498,"nodeType":82},{},[],{"metadata":20860,"sys":20863,"fields":20868},{"tags":20861,"concepts":20862},[],[],{"space":20864,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20869},{"url":514,"details":20870,"fileName":520,"contentType":521},{"size":516,"image":20871},{"width":518,"height":519},{"sys":20873,"fields":20876},{"id":20874,"createdAt":20875},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":20877,"slug":20878,"articleIntro":20877,"category":20879},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[20880],{"metadata":20881,"sys":20884,"fields":20891},{"tags":20882,"concepts":20883},[],[],{"space":20885,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20887,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20892,"metaTitle":479,"metaDescription":480,"mainTitle":20893,"subtitle":499,"heroImage":20908,"ctaButton":522,"ctaLink":523},[478],{"data":20894,"content":20895,"nodeType":74},{},[20896,20902],{"data":20897,"content":20898,"nodeType":491},{},[20899],{"data":20900,"marks":20901,"value":490,"nodeType":82},{},[],{"data":20903,"content":20904,"nodeType":87},{},[20905],{"data":20906,"marks":20907,"value":498,"nodeType":82},{},[],{"metadata":20909,"sys":20912,"fields":20917},{"tags":20910,"concepts":20911},[],[],{"space":20913,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20918},{"url":514,"details":20919,"fileName":520,"contentType":521},{"size":516,"image":20920},{"width":518,"height":519},{"sys":20922,"fields":20925},{"id":20923,"createdAt":20924},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":20926,"slug":20927,"articleIntro":-1,"category":20928},"Compte 628 - Divers","compte-628-divers",[20929],{"metadata":20930,"sys":20933,"fields":20940},{"tags":20931,"concepts":20932},[],[],{"space":20934,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20936,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20941,"metaTitle":479,"metaDescription":480,"mainTitle":20942,"subtitle":499,"heroImage":20957,"ctaButton":522,"ctaLink":523},[478],{"data":20943,"content":20944,"nodeType":74},{},[20945,20951],{"data":20946,"content":20947,"nodeType":491},{},[20948],{"data":20949,"marks":20950,"value":490,"nodeType":82},{},[],{"data":20952,"content":20953,"nodeType":87},{},[20954],{"data":20955,"marks":20956,"value":498,"nodeType":82},{},[],{"metadata":20958,"sys":20961,"fields":20966},{"tags":20959,"concepts":20960},[],[],{"space":20962,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":20967},{"url":514,"details":20968,"fileName":520,"contentType":521},{"size":516,"image":20969},{"width":518,"height":519},{"sys":20971,"fields":20974},{"id":20972,"createdAt":20973},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":20975,"slug":20976,"articleIntro":20975,"category":20977},"Compte 6156 - Maintenance","compte-6156-maintenance",[20978],{"metadata":20979,"sys":20982,"fields":20989},{"tags":20980,"concepts":20981},[],[],{"space":20983,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":20985,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":20990,"metaTitle":479,"metaDescription":480,"mainTitle":20991,"subtitle":499,"heroImage":21006,"ctaButton":522,"ctaLink":523},[478],{"data":20992,"content":20993,"nodeType":74},{},[20994,21000],{"data":20995,"content":20996,"nodeType":491},{},[20997],{"data":20998,"marks":20999,"value":490,"nodeType":82},{},[],{"data":21001,"content":21002,"nodeType":87},{},[21003],{"data":21004,"marks":21005,"value":498,"nodeType":82},{},[],{"metadata":21007,"sys":21010,"fields":21015},{"tags":21008,"concepts":21009},[],[],{"space":21011,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21016},{"url":514,"details":21017,"fileName":520,"contentType":521},{"size":516,"image":21018},{"width":518,"height":519},{"sys":21020,"fields":21023},{"id":21021,"createdAt":21022},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":21024,"slug":21025,"articleIntro":21024,"category":21026},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[21027],{"metadata":21028,"sys":21031,"fields":21038},{"tags":21029,"concepts":21030},[],[],{"space":21032,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21034,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21039,"metaTitle":479,"metaDescription":480,"mainTitle":21040,"subtitle":499,"heroImage":21055,"ctaButton":522,"ctaLink":523},[478],{"data":21041,"content":21042,"nodeType":74},{},[21043,21049],{"data":21044,"content":21045,"nodeType":491},{},[21046],{"data":21047,"marks":21048,"value":490,"nodeType":82},{},[],{"data":21050,"content":21051,"nodeType":87},{},[21052],{"data":21053,"marks":21054,"value":498,"nodeType":82},{},[],{"metadata":21056,"sys":21059,"fields":21064},{"tags":21057,"concepts":21058},[],[],{"space":21060,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21065},{"url":514,"details":21066,"fileName":520,"contentType":521},{"size":516,"image":21067},{"width":518,"height":519},{"sys":21069,"fields":21072},{"id":21070,"createdAt":21071},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":21073,"slug":21074,"articleIntro":21073,"category":21075},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[21076],{"metadata":21077,"sys":21080,"fields":21087},{"tags":21078,"concepts":21079},[],[],{"space":21081,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21083,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21088,"metaTitle":479,"metaDescription":480,"mainTitle":21089,"subtitle":499,"heroImage":21104,"ctaButton":522,"ctaLink":523},[478],{"data":21090,"content":21091,"nodeType":74},{},[21092,21098],{"data":21093,"content":21094,"nodeType":491},{},[21095],{"data":21096,"marks":21097,"value":490,"nodeType":82},{},[],{"data":21099,"content":21100,"nodeType":87},{},[21101],{"data":21102,"marks":21103,"value":498,"nodeType":82},{},[],{"metadata":21105,"sys":21108,"fields":21113},{"tags":21106,"concepts":21107},[],[],{"space":21109,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21114},{"url":514,"details":21115,"fileName":520,"contentType":521},{"size":516,"image":21116},{"width":518,"height":519},{"sys":21118,"fields":21121},{"id":21119,"createdAt":21120},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":21122,"slug":21123,"articleIntro":-1,"category":21124},"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",[21125],{"metadata":21126,"sys":21129,"fields":21136},{"tags":21127,"concepts":21128},[],[],{"space":21130,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21132,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21137,"metaTitle":479,"metaDescription":480,"mainTitle":21138,"subtitle":499,"heroImage":21153,"ctaButton":522,"ctaLink":523},[478],{"data":21139,"content":21140,"nodeType":74},{},[21141,21147],{"data":21142,"content":21143,"nodeType":491},{},[21144],{"data":21145,"marks":21146,"value":490,"nodeType":82},{},[],{"data":21148,"content":21149,"nodeType":87},{},[21150],{"data":21151,"marks":21152,"value":498,"nodeType":82},{},[],{"metadata":21154,"sys":21157,"fields":21162},{"tags":21155,"concepts":21156},[],[],{"space":21158,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21163},{"url":514,"details":21164,"fileName":520,"contentType":521},{"size":516,"image":21165},{"width":518,"height":519},{"sys":21167,"fields":21170},{"id":21168,"createdAt":21169},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":21171,"slug":21172,"articleIntro":21171,"category":21173},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[21174],{"metadata":21175,"sys":21178,"fields":21185},{"tags":21176,"concepts":21177},[],[],{"space":21179,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21181,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21186,"metaTitle":479,"metaDescription":480,"mainTitle":21187,"subtitle":499,"heroImage":21202,"ctaButton":522,"ctaLink":523},[478],{"data":21188,"content":21189,"nodeType":74},{},[21190,21196],{"data":21191,"content":21192,"nodeType":491},{},[21193],{"data":21194,"marks":21195,"value":490,"nodeType":82},{},[],{"data":21197,"content":21198,"nodeType":87},{},[21199],{"data":21200,"marks":21201,"value":498,"nodeType":82},{},[],{"metadata":21203,"sys":21206,"fields":21211},{"tags":21204,"concepts":21205},[],[],{"space":21207,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21212},{"url":514,"details":21213,"fileName":520,"contentType":521},{"size":516,"image":21214},{"width":518,"height":519},{"sys":21216,"fields":21219},{"id":21217,"createdAt":21218},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":21220,"slug":21221,"articleIntro":21220,"category":21222},"Compte 502 - Actions propres","compte-502-actions-propres",[21223],{"metadata":21224,"sys":21227,"fields":21234},{"tags":21225,"concepts":21226},[],[],{"space":21228,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21230,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21235,"metaTitle":479,"metaDescription":480,"mainTitle":21236,"subtitle":499,"heroImage":21251,"ctaButton":522,"ctaLink":523},[478],{"data":21237,"content":21238,"nodeType":74},{},[21239,21245],{"data":21240,"content":21241,"nodeType":491},{},[21242],{"data":21243,"marks":21244,"value":490,"nodeType":82},{},[],{"data":21246,"content":21247,"nodeType":87},{},[21248],{"data":21249,"marks":21250,"value":498,"nodeType":82},{},[],{"metadata":21252,"sys":21255,"fields":21260},{"tags":21253,"concepts":21254},[],[],{"space":21256,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21261},{"url":514,"details":21262,"fileName":520,"contentType":521},{"size":516,"image":21263},{"width":518,"height":519},{"sys":21265,"fields":21268},{"id":21266,"createdAt":21267},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":21269,"slug":21270,"articleIntro":21269,"category":21271},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[21272],{"metadata":21273,"sys":21276,"fields":21283},{"tags":21274,"concepts":21275},[],[],{"space":21277,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21279,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21284,"metaTitle":479,"metaDescription":480,"mainTitle":21285,"subtitle":499,"heroImage":21300,"ctaButton":522,"ctaLink":523},[478],{"data":21286,"content":21287,"nodeType":74},{},[21288,21294],{"data":21289,"content":21290,"nodeType":491},{},[21291],{"data":21292,"marks":21293,"value":490,"nodeType":82},{},[],{"data":21295,"content":21296,"nodeType":87},{},[21297],{"data":21298,"marks":21299,"value":498,"nodeType":82},{},[],{"metadata":21301,"sys":21304,"fields":21309},{"tags":21302,"concepts":21303},[],[],{"space":21305,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21310},{"url":514,"details":21311,"fileName":520,"contentType":521},{"size":516,"image":21312},{"width":518,"height":519},{"sys":21314,"fields":21317},{"id":21315,"createdAt":21316},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":21318,"slug":21319,"articleIntro":-1,"category":21320},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[21321],{"metadata":21322,"sys":21325,"fields":21332},{"tags":21323,"concepts":21324},[],[],{"space":21326,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21328,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21333,"metaTitle":479,"metaDescription":480,"mainTitle":21334,"subtitle":499,"heroImage":21349,"ctaButton":522,"ctaLink":523},[478],{"data":21335,"content":21336,"nodeType":74},{},[21337,21343],{"data":21338,"content":21339,"nodeType":491},{},[21340],{"data":21341,"marks":21342,"value":490,"nodeType":82},{},[],{"data":21344,"content":21345,"nodeType":87},{},[21346],{"data":21347,"marks":21348,"value":498,"nodeType":82},{},[],{"metadata":21350,"sys":21353,"fields":21358},{"tags":21351,"concepts":21352},[],[],{"space":21354,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21359},{"url":514,"details":21360,"fileName":520,"contentType":521},{"size":516,"image":21361},{"width":518,"height":519},{"sys":21363,"fields":21366},{"id":21364,"createdAt":21365},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":21367,"slug":21368,"articleIntro":21367,"category":21369},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[21370],{"metadata":21371,"sys":21374,"fields":21381},{"tags":21372,"concepts":21373},[],[],{"space":21375,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21377,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21382,"metaTitle":479,"metaDescription":480,"mainTitle":21383,"subtitle":499,"heroImage":21398,"ctaButton":522,"ctaLink":523},[478],{"data":21384,"content":21385,"nodeType":74},{},[21386,21392],{"data":21387,"content":21388,"nodeType":491},{},[21389],{"data":21390,"marks":21391,"value":490,"nodeType":82},{},[],{"data":21393,"content":21394,"nodeType":87},{},[21395],{"data":21396,"marks":21397,"value":498,"nodeType":82},{},[],{"metadata":21399,"sys":21402,"fields":21407},{"tags":21400,"concepts":21401},[],[],{"space":21403,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21408},{"url":514,"details":21409,"fileName":520,"contentType":521},{"size":516,"image":21410},{"width":518,"height":519},{"sys":21412,"fields":21415},{"id":21413,"createdAt":21414},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":21416,"slug":21417,"articleIntro":21416,"category":21418},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[21419],{"metadata":21420,"sys":21423,"fields":21430},{"tags":21421,"concepts":21422},[],[],{"space":21424,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21426,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21431,"metaTitle":479,"metaDescription":480,"mainTitle":21432,"subtitle":499,"heroImage":21447,"ctaButton":522,"ctaLink":523},[478],{"data":21433,"content":21434,"nodeType":74},{},[21435,21441],{"data":21436,"content":21437,"nodeType":491},{},[21438],{"data":21439,"marks":21440,"value":490,"nodeType":82},{},[],{"data":21442,"content":21443,"nodeType":87},{},[21444],{"data":21445,"marks":21446,"value":498,"nodeType":82},{},[],{"metadata":21448,"sys":21451,"fields":21456},{"tags":21449,"concepts":21450},[],[],{"space":21452,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21457},{"url":514,"details":21458,"fileName":520,"contentType":521},{"size":516,"image":21459},{"width":518,"height":519},{"sys":21461,"fields":21464},{"id":21462,"createdAt":21463},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":21465,"slug":21466,"articleIntro":21465,"category":21467},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[21468],{"metadata":21469,"sys":21472,"fields":21479},{"tags":21470,"concepts":21471},[],[],{"space":21473,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21475,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21480,"metaTitle":479,"metaDescription":480,"mainTitle":21481,"subtitle":499,"heroImage":21496,"ctaButton":522,"ctaLink":523},[478],{"data":21482,"content":21483,"nodeType":74},{},[21484,21490],{"data":21485,"content":21486,"nodeType":491},{},[21487],{"data":21488,"marks":21489,"value":490,"nodeType":82},{},[],{"data":21491,"content":21492,"nodeType":87},{},[21493],{"data":21494,"marks":21495,"value":498,"nodeType":82},{},[],{"metadata":21497,"sys":21500,"fields":21505},{"tags":21498,"concepts":21499},[],[],{"space":21501,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":21506},{"url":514,"details":21507,"fileName":520,"contentType":521},{"size":516,"image":21508},{"width":518,"height":519},{"sys":21510,"fields":21513},{"id":21511,"createdAt":21512},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":21514,"slug":21515,"articleIntro":21514,"category":21516},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[21517],{"metadata":21518,"sys":21521,"fields":21528},{"tags":21519,"concepts":21520},[],[],{"space":21522,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21524,"publishedVersion":469,"revision":62,"contentType":21526,"locale":29},{"sys":21523},{"type":12,"linkType":13,"id":14},{"sys":21525},{"id":21,"type":12,"linkType":22},{"sys":21527},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21529,"metaTitle":479,"metaDescription":480,"mainTitle":21530,"subtitle":499,"heroImage":21545,"ctaButton":522,"ctaLink":523},[478],{"data":21531,"content":21532,"nodeType":74},{},[21533,21539],{"data":21534,"content":21535,"nodeType":491},{},[21536],{"data":21537,"marks":21538,"value":490,"nodeType":82},{},[],{"data":21540,"content":21541,"nodeType":87},{},[21542],{"data":21543,"marks":21544,"value":498,"nodeType":82},{},[],{"metadata":21546,"sys":21549,"fields":21554},{"tags":21547,"concepts":21548},[],[],{"space":21550,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21552,"publishedVersion":62,"revision":44,"locale":29},{"sys":21551},{"type":12,"linkType":13,"id":14},{"sys":21553},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21555},{"url":514,"details":21556,"fileName":520,"contentType":521},{"size":516,"image":21557},{"width":518,"height":519},{"sys":21559,"fields":21562},{"id":21560,"createdAt":21561},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":21563,"slug":21564,"articleIntro":21563,"category":21565},"2751 - Dépôts","compte-2751-depots",[21566],{"metadata":21567,"sys":21570,"fields":21577},{"tags":21568,"concepts":21569},[],[],{"space":21571,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21573,"publishedVersion":469,"revision":62,"contentType":21575,"locale":29},{"sys":21572},{"type":12,"linkType":13,"id":14},{"sys":21574},{"id":21,"type":12,"linkType":22},{"sys":21576},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21578,"metaTitle":479,"metaDescription":480,"mainTitle":21579,"subtitle":499,"heroImage":21594,"ctaButton":522,"ctaLink":523},[478],{"data":21580,"content":21581,"nodeType":74},{},[21582,21588],{"data":21583,"content":21584,"nodeType":491},{},[21585],{"data":21586,"marks":21587,"value":490,"nodeType":82},{},[],{"data":21589,"content":21590,"nodeType":87},{},[21591],{"data":21592,"marks":21593,"value":498,"nodeType":82},{},[],{"metadata":21595,"sys":21598,"fields":21603},{"tags":21596,"concepts":21597},[],[],{"space":21599,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21601,"publishedVersion":62,"revision":44,"locale":29},{"sys":21600},{"type":12,"linkType":13,"id":14},{"sys":21602},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21604},{"url":514,"details":21605,"fileName":520,"contentType":521},{"size":516,"image":21606},{"width":518,"height":519},{"sys":21608,"fields":21611},{"id":21609,"createdAt":21610},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":21612,"slug":21613,"articleIntro":21612,"category":21614},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[21615],{"metadata":21616,"sys":21619,"fields":21626},{"tags":21617,"concepts":21618},[],[],{"space":21620,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21622,"publishedVersion":469,"revision":62,"contentType":21624,"locale":29},{"sys":21621},{"type":12,"linkType":13,"id":14},{"sys":21623},{"id":21,"type":12,"linkType":22},{"sys":21625},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21627,"metaTitle":479,"metaDescription":480,"mainTitle":21628,"subtitle":499,"heroImage":21643,"ctaButton":522,"ctaLink":523},[478],{"data":21629,"content":21630,"nodeType":74},{},[21631,21637],{"data":21632,"content":21633,"nodeType":491},{},[21634],{"data":21635,"marks":21636,"value":490,"nodeType":82},{},[],{"data":21638,"content":21639,"nodeType":87},{},[21640],{"data":21641,"marks":21642,"value":498,"nodeType":82},{},[],{"metadata":21644,"sys":21647,"fields":21652},{"tags":21645,"concepts":21646},[],[],{"space":21648,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21650,"publishedVersion":62,"revision":44,"locale":29},{"sys":21649},{"type":12,"linkType":13,"id":14},{"sys":21651},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21653},{"url":514,"details":21654,"fileName":520,"contentType":521},{"size":516,"image":21655},{"width":518,"height":519},{"sys":21657,"fields":21660},{"id":21658,"createdAt":21659},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":21661,"slug":21662,"articleIntro":21661,"category":21663},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[21664],{"metadata":21665,"sys":21668,"fields":21675},{"tags":21666,"concepts":21667},[],[],{"space":21669,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21671,"publishedVersion":469,"revision":62,"contentType":21673,"locale":29},{"sys":21670},{"type":12,"linkType":13,"id":14},{"sys":21672},{"id":21,"type":12,"linkType":22},{"sys":21674},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21676,"metaTitle":479,"metaDescription":480,"mainTitle":21677,"subtitle":499,"heroImage":21692,"ctaButton":522,"ctaLink":523},[478],{"data":21678,"content":21679,"nodeType":74},{},[21680,21686],{"data":21681,"content":21682,"nodeType":491},{},[21683],{"data":21684,"marks":21685,"value":490,"nodeType":82},{},[],{"data":21687,"content":21688,"nodeType":87},{},[21689],{"data":21690,"marks":21691,"value":498,"nodeType":82},{},[],{"metadata":21693,"sys":21696,"fields":21701},{"tags":21694,"concepts":21695},[],[],{"space":21697,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21699,"publishedVersion":62,"revision":44,"locale":29},{"sys":21698},{"type":12,"linkType":13,"id":14},{"sys":21700},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21702},{"url":514,"details":21703,"fileName":520,"contentType":521},{"size":516,"image":21704},{"width":518,"height":519},{"sys":21706,"fields":21709},{"id":21707,"createdAt":21708},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":21710,"slug":21711,"articleIntro":21710,"category":21712},"Compte 2131 - Bâtiments","compte-2131-batiments",[21713],{"metadata":21714,"sys":21717,"fields":21724},{"tags":21715,"concepts":21716},[],[],{"space":21718,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21720,"publishedVersion":469,"revision":62,"contentType":21722,"locale":29},{"sys":21719},{"type":12,"linkType":13,"id":14},{"sys":21721},{"id":21,"type":12,"linkType":22},{"sys":21723},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21725,"metaTitle":479,"metaDescription":480,"mainTitle":21726,"subtitle":499,"heroImage":21741,"ctaButton":522,"ctaLink":523},[478],{"data":21727,"content":21728,"nodeType":74},{},[21729,21735],{"data":21730,"content":21731,"nodeType":491},{},[21732],{"data":21733,"marks":21734,"value":490,"nodeType":82},{},[],{"data":21736,"content":21737,"nodeType":87},{},[21738],{"data":21739,"marks":21740,"value":498,"nodeType":82},{},[],{"metadata":21742,"sys":21745,"fields":21750},{"tags":21743,"concepts":21744},[],[],{"space":21746,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21748,"publishedVersion":62,"revision":44,"locale":29},{"sys":21747},{"type":12,"linkType":13,"id":14},{"sys":21749},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21751},{"url":514,"details":21752,"fileName":520,"contentType":521},{"size":516,"image":21753},{"width":518,"height":519},{"sys":21755,"fields":21758},{"id":21756,"createdAt":21757},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":21759,"slug":21760,"articleIntro":-1,"category":21761},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[21762],{"metadata":21763,"sys":21766,"fields":21773},{"tags":21764,"concepts":21765},[],[],{"space":21767,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21769,"publishedVersion":469,"revision":62,"contentType":21771,"locale":29},{"sys":21768},{"type":12,"linkType":13,"id":14},{"sys":21770},{"id":21,"type":12,"linkType":22},{"sys":21772},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21774,"metaTitle":479,"metaDescription":480,"mainTitle":21775,"subtitle":499,"heroImage":21790,"ctaButton":522,"ctaLink":523},[478],{"data":21776,"content":21777,"nodeType":74},{},[21778,21784],{"data":21779,"content":21780,"nodeType":491},{},[21781],{"data":21782,"marks":21783,"value":490,"nodeType":82},{},[],{"data":21785,"content":21786,"nodeType":87},{},[21787],{"data":21788,"marks":21789,"value":498,"nodeType":82},{},[],{"metadata":21791,"sys":21794,"fields":21799},{"tags":21792,"concepts":21793},[],[],{"space":21795,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21797,"publishedVersion":62,"revision":44,"locale":29},{"sys":21796},{"type":12,"linkType":13,"id":14},{"sys":21798},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21800},{"url":514,"details":21801,"fileName":520,"contentType":521},{"size":516,"image":21802},{"width":518,"height":519},{"sys":21804,"fields":21807},{"id":21805,"createdAt":21806},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":21808,"slug":21809,"articleIntro":21808,"category":21810},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[21811],{"metadata":21812,"sys":21815,"fields":21822},{"tags":21813,"concepts":21814},[],[],{"space":21816,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21818,"publishedVersion":469,"revision":62,"contentType":21820,"locale":29},{"sys":21817},{"type":12,"linkType":13,"id":14},{"sys":21819},{"id":21,"type":12,"linkType":22},{"sys":21821},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21823,"metaTitle":479,"metaDescription":480,"mainTitle":21824,"subtitle":499,"heroImage":21839,"ctaButton":522,"ctaLink":523},[478],{"data":21825,"content":21826,"nodeType":74},{},[21827,21833],{"data":21828,"content":21829,"nodeType":491},{},[21830],{"data":21831,"marks":21832,"value":490,"nodeType":82},{},[],{"data":21834,"content":21835,"nodeType":87},{},[21836],{"data":21837,"marks":21838,"value":498,"nodeType":82},{},[],{"metadata":21840,"sys":21843,"fields":21848},{"tags":21841,"concepts":21842},[],[],{"space":21844,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21846,"publishedVersion":62,"revision":44,"locale":29},{"sys":21845},{"type":12,"linkType":13,"id":14},{"sys":21847},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21849},{"url":514,"details":21850,"fileName":520,"contentType":521},{"size":516,"image":21851},{"width":518,"height":519},{"sys":21853,"fields":21856},{"id":21854,"createdAt":21855},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":21857,"slug":21858,"articleIntro":21857,"category":21859},"78174 - Créances","compte-78174-creances",[21860],{"metadata":21861,"sys":21864,"fields":21871},{"tags":21862,"concepts":21863},[],[],{"space":21865,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21867,"publishedVersion":469,"revision":62,"contentType":21869,"locale":29},{"sys":21866},{"type":12,"linkType":13,"id":14},{"sys":21868},{"id":21,"type":12,"linkType":22},{"sys":21870},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21872,"metaTitle":479,"metaDescription":480,"mainTitle":21873,"subtitle":499,"heroImage":21888,"ctaButton":522,"ctaLink":523},[478],{"data":21874,"content":21875,"nodeType":74},{},[21876,21882],{"data":21877,"content":21878,"nodeType":491},{},[21879],{"data":21880,"marks":21881,"value":490,"nodeType":82},{},[],{"data":21883,"content":21884,"nodeType":87},{},[21885],{"data":21886,"marks":21887,"value":498,"nodeType":82},{},[],{"metadata":21889,"sys":21892,"fields":21897},{"tags":21890,"concepts":21891},[],[],{"space":21893,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21895,"publishedVersion":62,"revision":44,"locale":29},{"sys":21894},{"type":12,"linkType":13,"id":14},{"sys":21896},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21898},{"url":514,"details":21899,"fileName":520,"contentType":521},{"size":516,"image":21900},{"width":518,"height":519},{"sys":21902,"fields":21905},{"id":21903,"createdAt":21904},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":21906,"slug":21907,"articleIntro":-1,"category":21908},"Compte 411 - Clients","compte-411-clients",[21909],{"metadata":21910,"sys":21913,"fields":21920},{"tags":21911,"concepts":21912},[],[],{"space":21914,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21916,"publishedVersion":469,"revision":62,"contentType":21918,"locale":29},{"sys":21915},{"type":12,"linkType":13,"id":14},{"sys":21917},{"id":21,"type":12,"linkType":22},{"sys":21919},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21921,"metaTitle":479,"metaDescription":480,"mainTitle":21922,"subtitle":499,"heroImage":21937,"ctaButton":522,"ctaLink":523},[478],{"data":21923,"content":21924,"nodeType":74},{},[21925,21931],{"data":21926,"content":21927,"nodeType":491},{},[21928],{"data":21929,"marks":21930,"value":490,"nodeType":82},{},[],{"data":21932,"content":21933,"nodeType":87},{},[21934],{"data":21935,"marks":21936,"value":498,"nodeType":82},{},[],{"metadata":21938,"sys":21941,"fields":21946},{"tags":21939,"concepts":21940},[],[],{"space":21942,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21944,"publishedVersion":62,"revision":44,"locale":29},{"sys":21943},{"type":12,"linkType":13,"id":14},{"sys":21945},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21947},{"url":514,"details":21948,"fileName":520,"contentType":521},{"size":516,"image":21949},{"width":518,"height":519},{"sys":21951,"fields":21954},{"id":21952,"createdAt":21953},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":21955,"slug":21956,"articleIntro":21955,"category":21957},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[21958],{"metadata":21959,"sys":21962,"fields":21969},{"tags":21960,"concepts":21961},[],[],{"space":21963,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":21965,"publishedVersion":469,"revision":62,"contentType":21967,"locale":29},{"sys":21964},{"type":12,"linkType":13,"id":14},{"sys":21966},{"id":21,"type":12,"linkType":22},{"sys":21968},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":21970,"metaTitle":479,"metaDescription":480,"mainTitle":21971,"subtitle":499,"heroImage":21986,"ctaButton":522,"ctaLink":523},[478],{"data":21972,"content":21973,"nodeType":74},{},[21974,21980],{"data":21975,"content":21976,"nodeType":491},{},[21977],{"data":21978,"marks":21979,"value":490,"nodeType":82},{},[],{"data":21981,"content":21982,"nodeType":87},{},[21983],{"data":21984,"marks":21985,"value":498,"nodeType":82},{},[],{"metadata":21987,"sys":21990,"fields":21995},{"tags":21988,"concepts":21989},[],[],{"space":21991,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":21993,"publishedVersion":62,"revision":44,"locale":29},{"sys":21992},{"type":12,"linkType":13,"id":14},{"sys":21994},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":21996},{"url":514,"details":21997,"fileName":520,"contentType":521},{"size":516,"image":21998},{"width":518,"height":519},{"sys":22000,"fields":22003},{"id":22001,"createdAt":22002},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":22004,"slug":22005,"articleIntro":22004,"category":22006},"426 - Personnel - Dépôts","compte-426-personnel-depots",[22007],{"metadata":22008,"sys":22011,"fields":22018},{"tags":22009,"concepts":22010},[],[],{"space":22012,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22014,"publishedVersion":469,"revision":62,"contentType":22016,"locale":29},{"sys":22013},{"type":12,"linkType":13,"id":14},{"sys":22015},{"id":21,"type":12,"linkType":22},{"sys":22017},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22019,"metaTitle":479,"metaDescription":480,"mainTitle":22020,"subtitle":499,"heroImage":22035,"ctaButton":522,"ctaLink":523},[478],{"data":22021,"content":22022,"nodeType":74},{},[22023,22029],{"data":22024,"content":22025,"nodeType":491},{},[22026],{"data":22027,"marks":22028,"value":490,"nodeType":82},{},[],{"data":22030,"content":22031,"nodeType":87},{},[22032],{"data":22033,"marks":22034,"value":498,"nodeType":82},{},[],{"metadata":22036,"sys":22039,"fields":22044},{"tags":22037,"concepts":22038},[],[],{"space":22040,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22042,"publishedVersion":62,"revision":44,"locale":29},{"sys":22041},{"type":12,"linkType":13,"id":14},{"sys":22043},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22045},{"url":514,"details":22046,"fileName":520,"contentType":521},{"size":516,"image":22047},{"width":518,"height":519},{"sys":22049,"fields":22052},{"id":22050,"createdAt":22051},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":22053,"slug":22054,"articleIntro":22053,"category":22055},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[22056],{"metadata":22057,"sys":22060,"fields":22067},{"tags":22058,"concepts":22059},[],[],{"space":22061,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22063,"publishedVersion":469,"revision":62,"contentType":22065,"locale":29},{"sys":22062},{"type":12,"linkType":13,"id":14},{"sys":22064},{"id":21,"type":12,"linkType":22},{"sys":22066},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22068,"metaTitle":479,"metaDescription":480,"mainTitle":22069,"subtitle":499,"heroImage":22084,"ctaButton":522,"ctaLink":523},[478],{"data":22070,"content":22071,"nodeType":74},{},[22072,22078],{"data":22073,"content":22074,"nodeType":491},{},[22075],{"data":22076,"marks":22077,"value":490,"nodeType":82},{},[],{"data":22079,"content":22080,"nodeType":87},{},[22081],{"data":22082,"marks":22083,"value":498,"nodeType":82},{},[],{"metadata":22085,"sys":22088,"fields":22093},{"tags":22086,"concepts":22087},[],[],{"space":22089,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22091,"publishedVersion":62,"revision":44,"locale":29},{"sys":22090},{"type":12,"linkType":13,"id":14},{"sys":22092},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22094},{"url":514,"details":22095,"fileName":520,"contentType":521},{"size":516,"image":22096},{"width":518,"height":519},{"sys":22098,"fields":22101},{"id":22099,"createdAt":22100},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":22102,"slug":22103,"articleIntro":22102,"category":22104},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[22105],{"metadata":22106,"sys":22109,"fields":22116},{"tags":22107,"concepts":22108},[],[],{"space":22110,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22112,"publishedVersion":469,"revision":62,"contentType":22114,"locale":29},{"sys":22111},{"type":12,"linkType":13,"id":14},{"sys":22113},{"id":21,"type":12,"linkType":22},{"sys":22115},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22117,"metaTitle":479,"metaDescription":480,"mainTitle":22118,"subtitle":499,"heroImage":22133,"ctaButton":522,"ctaLink":523},[478],{"data":22119,"content":22120,"nodeType":74},{},[22121,22127],{"data":22122,"content":22123,"nodeType":491},{},[22124],{"data":22125,"marks":22126,"value":490,"nodeType":82},{},[],{"data":22128,"content":22129,"nodeType":87},{},[22130],{"data":22131,"marks":22132,"value":498,"nodeType":82},{},[],{"metadata":22134,"sys":22137,"fields":22142},{"tags":22135,"concepts":22136},[],[],{"space":22138,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22140,"publishedVersion":62,"revision":44,"locale":29},{"sys":22139},{"type":12,"linkType":13,"id":14},{"sys":22141},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22143},{"url":514,"details":22144,"fileName":520,"contentType":521},{"size":516,"image":22145},{"width":518,"height":519},{"sys":22147,"fields":22150},{"id":22148,"createdAt":22149},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":22151,"slug":22152,"articleIntro":22151,"category":22153},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[22154],{"metadata":22155,"sys":22158,"fields":22165},{"tags":22156,"concepts":22157},[],[],{"space":22159,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22161,"publishedVersion":469,"revision":62,"contentType":22163,"locale":29},{"sys":22160},{"type":12,"linkType":13,"id":14},{"sys":22162},{"id":21,"type":12,"linkType":22},{"sys":22164},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22166,"metaTitle":479,"metaDescription":480,"mainTitle":22167,"subtitle":499,"heroImage":22182,"ctaButton":522,"ctaLink":523},[478],{"data":22168,"content":22169,"nodeType":74},{},[22170,22176],{"data":22171,"content":22172,"nodeType":491},{},[22173],{"data":22174,"marks":22175,"value":490,"nodeType":82},{},[],{"data":22177,"content":22178,"nodeType":87},{},[22179],{"data":22180,"marks":22181,"value":498,"nodeType":82},{},[],{"metadata":22183,"sys":22186,"fields":22191},{"tags":22184,"concepts":22185},[],[],{"space":22187,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22189,"publishedVersion":62,"revision":44,"locale":29},{"sys":22188},{"type":12,"linkType":13,"id":14},{"sys":22190},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22192},{"url":514,"details":22193,"fileName":520,"contentType":521},{"size":516,"image":22194},{"width":518,"height":519},{"sys":22196,"fields":22199},{"id":22197,"createdAt":22198},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":22200,"slug":22201,"articleIntro":22200,"category":22202},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[22203],{"metadata":22204,"sys":22207,"fields":22214},{"tags":22205,"concepts":22206},[],[],{"space":22208,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22210,"publishedVersion":469,"revision":62,"contentType":22212,"locale":29},{"sys":22209},{"type":12,"linkType":13,"id":14},{"sys":22211},{"id":21,"type":12,"linkType":22},{"sys":22213},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22215,"metaTitle":479,"metaDescription":480,"mainTitle":22216,"subtitle":499,"heroImage":22231,"ctaButton":522,"ctaLink":523},[478],{"data":22217,"content":22218,"nodeType":74},{},[22219,22225],{"data":22220,"content":22221,"nodeType":491},{},[22222],{"data":22223,"marks":22224,"value":490,"nodeType":82},{},[],{"data":22226,"content":22227,"nodeType":87},{},[22228],{"data":22229,"marks":22230,"value":498,"nodeType":82},{},[],{"metadata":22232,"sys":22235,"fields":22240},{"tags":22233,"concepts":22234},[],[],{"space":22236,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22238,"publishedVersion":62,"revision":44,"locale":29},{"sys":22237},{"type":12,"linkType":13,"id":14},{"sys":22239},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22241},{"url":514,"details":22242,"fileName":520,"contentType":521},{"size":516,"image":22243},{"width":518,"height":519},{"sys":22245,"fields":22248},{"id":22246,"createdAt":22247},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":22249,"slug":22250,"articleIntro":22249,"category":22251},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[22252],{"metadata":22253,"sys":22256,"fields":22263},{"tags":22254,"concepts":22255},[],[],{"space":22257,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22259,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22264,"metaTitle":479,"metaDescription":480,"mainTitle":22265,"subtitle":499,"heroImage":22280,"ctaButton":522,"ctaLink":523},[478],{"data":22266,"content":22267,"nodeType":74},{},[22268,22274],{"data":22269,"content":22270,"nodeType":491},{},[22271],{"data":22272,"marks":22273,"value":490,"nodeType":82},{},[],{"data":22275,"content":22276,"nodeType":87},{},[22277],{"data":22278,"marks":22279,"value":498,"nodeType":82},{},[],{"metadata":22281,"sys":22284,"fields":22289},{"tags":22282,"concepts":22283},[],[],{"space":22285,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":22290},{"url":514,"details":22291,"fileName":520,"contentType":521},{"size":516,"image":22292},{"width":518,"height":519},{"sys":22294,"fields":22297},{"id":22295,"createdAt":22296},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":22298,"slug":22299,"articleIntro":-1,"category":22300},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[22301],{"metadata":22302,"sys":22305,"fields":22312},{"tags":22303,"concepts":22304},[],[],{"space":22306,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22308,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22313,"metaTitle":479,"metaDescription":480,"mainTitle":22314,"subtitle":499,"heroImage":22329,"ctaButton":522,"ctaLink":523},[478],{"data":22315,"content":22316,"nodeType":74},{},[22317,22323],{"data":22318,"content":22319,"nodeType":491},{},[22320],{"data":22321,"marks":22322,"value":490,"nodeType":82},{},[],{"data":22324,"content":22325,"nodeType":87},{},[22326],{"data":22327,"marks":22328,"value":498,"nodeType":82},{},[],{"metadata":22330,"sys":22333,"fields":22338},{"tags":22331,"concepts":22332},[],[],{"space":22334,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":22339},{"url":514,"details":22340,"fileName":520,"contentType":521},{"size":516,"image":22341},{"width":518,"height":519},{"sys":22343,"fields":22346},{"id":22344,"createdAt":22345},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":22347,"slug":22348,"articleIntro":22347,"category":22349},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[22350],{"metadata":22351,"sys":22354,"fields":22361},{"tags":22352,"concepts":22353},[],[],{"space":22355,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22357,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22362,"metaTitle":479,"metaDescription":480,"mainTitle":22363,"subtitle":499,"heroImage":22378,"ctaButton":522,"ctaLink":523},[478],{"data":22364,"content":22365,"nodeType":74},{},[22366,22372],{"data":22367,"content":22368,"nodeType":491},{},[22369],{"data":22370,"marks":22371,"value":490,"nodeType":82},{},[],{"data":22373,"content":22374,"nodeType":87},{},[22375],{"data":22376,"marks":22377,"value":498,"nodeType":82},{},[],{"metadata":22379,"sys":22382,"fields":22387},{"tags":22380,"concepts":22381},[],[],{"space":22383,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":22388},{"url":514,"details":22389,"fileName":520,"contentType":521},{"size":516,"image":22390},{"width":518,"height":519},{"sys":22392,"fields":22395},{"id":22393,"createdAt":22394},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":22396,"slug":22397,"articleIntro":-1,"category":22398},"Compte 66 - Charges financières","compte-66-charges-financieres",[22399],{"metadata":22400,"sys":22403,"fields":22410},{"tags":22401,"concepts":22402},[],[],{"space":22404,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22406,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22411,"metaTitle":479,"metaDescription":480,"mainTitle":22412,"subtitle":499,"heroImage":22427,"ctaButton":522,"ctaLink":523},[478],{"data":22413,"content":22414,"nodeType":74},{},[22415,22421],{"data":22416,"content":22417,"nodeType":491},{},[22418],{"data":22419,"marks":22420,"value":490,"nodeType":82},{},[],{"data":22422,"content":22423,"nodeType":87},{},[22424],{"data":22425,"marks":22426,"value":498,"nodeType":82},{},[],{"metadata":22428,"sys":22431,"fields":22436},{"tags":22429,"concepts":22430},[],[],{"space":22432,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":22437},{"url":514,"details":22438,"fileName":520,"contentType":521},{"size":516,"image":22439},{"width":518,"height":519},{"sys":22441,"fields":22444},{"id":22442,"createdAt":22443},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":22445,"slug":22446,"articleIntro":-1,"category":22447},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[22448],{"metadata":22449,"sys":22452,"fields":22459},{"tags":22450,"concepts":22451},[],[],{"space":22453,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22455,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22460,"metaTitle":479,"metaDescription":480,"mainTitle":22461,"subtitle":499,"heroImage":22476,"ctaButton":522,"ctaLink":523},[478],{"data":22462,"content":22463,"nodeType":74},{},[22464,22470],{"data":22465,"content":22466,"nodeType":491},{},[22467],{"data":22468,"marks":22469,"value":490,"nodeType":82},{},[],{"data":22471,"content":22472,"nodeType":87},{},[22473],{"data":22474,"marks":22475,"value":498,"nodeType":82},{},[],{"metadata":22477,"sys":22480,"fields":22485},{"tags":22478,"concepts":22479},[],[],{"space":22481,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":22486},{"url":514,"details":22487,"fileName":520,"contentType":521},{"size":516,"image":22488},{"width":518,"height":519},{"sys":22490,"fields":22493},{"id":22491,"createdAt":22492},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":22494,"slug":22495,"articleIntro":-1,"category":22496},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[22497],{"metadata":22498,"sys":22501,"fields":22508},{"tags":22499,"concepts":22500},[],[],{"space":22502,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22504,"publishedVersion":469,"revision":62,"contentType":22506,"locale":29},{"sys":22503},{"type":12,"linkType":13,"id":14},{"sys":22505},{"id":21,"type":12,"linkType":22},{"sys":22507},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22509,"metaTitle":479,"metaDescription":480,"mainTitle":22510,"subtitle":499,"heroImage":22525,"ctaButton":522,"ctaLink":523},[478],{"data":22511,"content":22512,"nodeType":74},{},[22513,22519],{"data":22514,"content":22515,"nodeType":491},{},[22516],{"data":22517,"marks":22518,"value":490,"nodeType":82},{},[],{"data":22520,"content":22521,"nodeType":87},{},[22522],{"data":22523,"marks":22524,"value":498,"nodeType":82},{},[],{"metadata":22526,"sys":22529,"fields":22534},{"tags":22527,"concepts":22528},[],[],{"space":22530,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22532,"publishedVersion":62,"revision":44,"locale":29},{"sys":22531},{"type":12,"linkType":13,"id":14},{"sys":22533},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22535},{"url":514,"details":22536,"fileName":520,"contentType":521},{"size":516,"image":22537},{"width":518,"height":519},{"sys":22539,"fields":22542},{"id":22540,"createdAt":22541},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":22543,"slug":22544,"articleIntro":-1,"category":22545},"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",[22546],{"metadata":22547,"sys":22550,"fields":22557},{"tags":22548,"concepts":22549},[],[],{"space":22551,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22553,"publishedVersion":469,"revision":62,"contentType":22555,"locale":29},{"sys":22552},{"type":12,"linkType":13,"id":14},{"sys":22554},{"id":21,"type":12,"linkType":22},{"sys":22556},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22558,"metaTitle":479,"metaDescription":480,"mainTitle":22559,"subtitle":499,"heroImage":22574,"ctaButton":522,"ctaLink":523},[478],{"data":22560,"content":22561,"nodeType":74},{},[22562,22568],{"data":22563,"content":22564,"nodeType":491},{},[22565],{"data":22566,"marks":22567,"value":490,"nodeType":82},{},[],{"data":22569,"content":22570,"nodeType":87},{},[22571],{"data":22572,"marks":22573,"value":498,"nodeType":82},{},[],{"metadata":22575,"sys":22578,"fields":22583},{"tags":22576,"concepts":22577},[],[],{"space":22579,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22581,"publishedVersion":62,"revision":44,"locale":29},{"sys":22580},{"type":12,"linkType":13,"id":14},{"sys":22582},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22584},{"url":514,"details":22585,"fileName":520,"contentType":521},{"size":516,"image":22586},{"width":518,"height":519},{"sys":22588,"fields":22591},{"id":22589,"createdAt":22590},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":22592,"slug":22593,"articleIntro":22592,"category":22594},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[22595],{"metadata":22596,"sys":22599,"fields":22606},{"tags":22597,"concepts":22598},[],[],{"space":22600,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22602,"publishedVersion":469,"revision":62,"contentType":22604,"locale":29},{"sys":22601},{"type":12,"linkType":13,"id":14},{"sys":22603},{"id":21,"type":12,"linkType":22},{"sys":22605},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22607,"metaTitle":479,"metaDescription":480,"mainTitle":22608,"subtitle":499,"heroImage":22623,"ctaButton":522,"ctaLink":523},[478],{"data":22609,"content":22610,"nodeType":74},{},[22611,22617],{"data":22612,"content":22613,"nodeType":491},{},[22614],{"data":22615,"marks":22616,"value":490,"nodeType":82},{},[],{"data":22618,"content":22619,"nodeType":87},{},[22620],{"data":22621,"marks":22622,"value":498,"nodeType":82},{},[],{"metadata":22624,"sys":22627,"fields":22632},{"tags":22625,"concepts":22626},[],[],{"space":22628,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22630,"publishedVersion":62,"revision":44,"locale":29},{"sys":22629},{"type":12,"linkType":13,"id":14},{"sys":22631},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22633},{"url":514,"details":22634,"fileName":520,"contentType":521},{"size":516,"image":22635},{"width":518,"height":519},{"sys":22637,"fields":22640},{"id":22638,"createdAt":22639},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":22641,"slug":22642,"articleIntro":22641,"category":22643},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[22644],{"metadata":22645,"sys":22648,"fields":22655},{"tags":22646,"concepts":22647},[],[],{"space":22649,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22651,"publishedVersion":469,"revision":62,"contentType":22653,"locale":29},{"sys":22650},{"type":12,"linkType":13,"id":14},{"sys":22652},{"id":21,"type":12,"linkType":22},{"sys":22654},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22656,"metaTitle":479,"metaDescription":480,"mainTitle":22657,"subtitle":499,"heroImage":22672,"ctaButton":522,"ctaLink":523},[478],{"data":22658,"content":22659,"nodeType":74},{},[22660,22666],{"data":22661,"content":22662,"nodeType":491},{},[22663],{"data":22664,"marks":22665,"value":490,"nodeType":82},{},[],{"data":22667,"content":22668,"nodeType":87},{},[22669],{"data":22670,"marks":22671,"value":498,"nodeType":82},{},[],{"metadata":22673,"sys":22676,"fields":22681},{"tags":22674,"concepts":22675},[],[],{"space":22677,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22679,"publishedVersion":62,"revision":44,"locale":29},{"sys":22678},{"type":12,"linkType":13,"id":14},{"sys":22680},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22682},{"url":514,"details":22683,"fileName":520,"contentType":521},{"size":516,"image":22684},{"width":518,"height":519},{"sys":22686,"fields":22689},{"id":22687,"createdAt":22688},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":22690,"slug":22691,"articleIntro":-1,"category":22692},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[22693],{"metadata":22694,"sys":22697,"fields":22704},{"tags":22695,"concepts":22696},[],[],{"space":22698,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22700,"publishedVersion":469,"revision":62,"contentType":22702,"locale":29},{"sys":22699},{"type":12,"linkType":13,"id":14},{"sys":22701},{"id":21,"type":12,"linkType":22},{"sys":22703},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22705,"metaTitle":479,"metaDescription":480,"mainTitle":22706,"subtitle":499,"heroImage":22721,"ctaButton":522,"ctaLink":523},[478],{"data":22707,"content":22708,"nodeType":74},{},[22709,22715],{"data":22710,"content":22711,"nodeType":491},{},[22712],{"data":22713,"marks":22714,"value":490,"nodeType":82},{},[],{"data":22716,"content":22717,"nodeType":87},{},[22718],{"data":22719,"marks":22720,"value":498,"nodeType":82},{},[],{"metadata":22722,"sys":22725,"fields":22730},{"tags":22723,"concepts":22724},[],[],{"space":22726,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22728,"publishedVersion":62,"revision":44,"locale":29},{"sys":22727},{"type":12,"linkType":13,"id":14},{"sys":22729},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22731},{"url":514,"details":22732,"fileName":520,"contentType":521},{"size":516,"image":22733},{"width":518,"height":519},{"sys":22735,"fields":22738},{"id":22736,"createdAt":22737},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":22739,"slug":22740,"articleIntro":22739,"category":22741},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[22742],{"metadata":22743,"sys":22746,"fields":22753},{"tags":22744,"concepts":22745},[],[],{"space":22747,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22749,"publishedVersion":469,"revision":62,"contentType":22751,"locale":29},{"sys":22748},{"type":12,"linkType":13,"id":14},{"sys":22750},{"id":21,"type":12,"linkType":22},{"sys":22752},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22754,"metaTitle":479,"metaDescription":480,"mainTitle":22755,"subtitle":499,"heroImage":22770,"ctaButton":522,"ctaLink":523},[478],{"data":22756,"content":22757,"nodeType":74},{},[22758,22764],{"data":22759,"content":22760,"nodeType":491},{},[22761],{"data":22762,"marks":22763,"value":490,"nodeType":82},{},[],{"data":22765,"content":22766,"nodeType":87},{},[22767],{"data":22768,"marks":22769,"value":498,"nodeType":82},{},[],{"metadata":22771,"sys":22774,"fields":22779},{"tags":22772,"concepts":22773},[],[],{"space":22775,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22777,"publishedVersion":62,"revision":44,"locale":29},{"sys":22776},{"type":12,"linkType":13,"id":14},{"sys":22778},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22780},{"url":514,"details":22781,"fileName":520,"contentType":521},{"size":516,"image":22782},{"width":518,"height":519},{"sys":22784,"fields":22787},{"id":22785,"createdAt":22786},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":22788,"slug":22789,"articleIntro":22788,"category":22790},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[22791],{"metadata":22792,"sys":22795,"fields":22802},{"tags":22793,"concepts":22794},[],[],{"space":22796,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22798,"publishedVersion":469,"revision":62,"contentType":22800,"locale":29},{"sys":22797},{"type":12,"linkType":13,"id":14},{"sys":22799},{"id":21,"type":12,"linkType":22},{"sys":22801},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22803,"metaTitle":479,"metaDescription":480,"mainTitle":22804,"subtitle":499,"heroImage":22819,"ctaButton":522,"ctaLink":523},[478],{"data":22805,"content":22806,"nodeType":74},{},[22807,22813],{"data":22808,"content":22809,"nodeType":491},{},[22810],{"data":22811,"marks":22812,"value":490,"nodeType":82},{},[],{"data":22814,"content":22815,"nodeType":87},{},[22816],{"data":22817,"marks":22818,"value":498,"nodeType":82},{},[],{"metadata":22820,"sys":22823,"fields":22828},{"tags":22821,"concepts":22822},[],[],{"space":22824,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22826,"publishedVersion":62,"revision":44,"locale":29},{"sys":22825},{"type":12,"linkType":13,"id":14},{"sys":22827},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22829},{"url":514,"details":22830,"fileName":520,"contentType":521},{"size":516,"image":22831},{"width":518,"height":519},{"sys":22833,"fields":22836},{"id":22834,"createdAt":22835},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":22837,"slug":22838,"articleIntro":22837,"category":22839},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[22840],{"metadata":22841,"sys":22844,"fields":22851},{"tags":22842,"concepts":22843},[],[],{"space":22845,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22847,"publishedVersion":469,"revision":62,"contentType":22849,"locale":29},{"sys":22846},{"type":12,"linkType":13,"id":14},{"sys":22848},{"id":21,"type":12,"linkType":22},{"sys":22850},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22852,"metaTitle":479,"metaDescription":480,"mainTitle":22853,"subtitle":499,"heroImage":22868,"ctaButton":522,"ctaLink":523},[478],{"data":22854,"content":22855,"nodeType":74},{},[22856,22862],{"data":22857,"content":22858,"nodeType":491},{},[22859],{"data":22860,"marks":22861,"value":490,"nodeType":82},{},[],{"data":22863,"content":22864,"nodeType":87},{},[22865],{"data":22866,"marks":22867,"value":498,"nodeType":82},{},[],{"metadata":22869,"sys":22872,"fields":22877},{"tags":22870,"concepts":22871},[],[],{"space":22873,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22875,"publishedVersion":62,"revision":44,"locale":29},{"sys":22874},{"type":12,"linkType":13,"id":14},{"sys":22876},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22878},{"url":514,"details":22879,"fileName":520,"contentType":521},{"size":516,"image":22880},{"width":518,"height":519},{"sys":22882,"fields":22885},{"id":22883,"createdAt":22884},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":22886,"slug":22887,"articleIntro":22886,"category":22888},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[22889],{"metadata":22890,"sys":22893,"fields":22900},{"tags":22891,"concepts":22892},[],[],{"space":22894,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22896,"publishedVersion":469,"revision":62,"contentType":22898,"locale":29},{"sys":22895},{"type":12,"linkType":13,"id":14},{"sys":22897},{"id":21,"type":12,"linkType":22},{"sys":22899},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22901,"metaTitle":479,"metaDescription":480,"mainTitle":22902,"subtitle":499,"heroImage":22917,"ctaButton":522,"ctaLink":523},[478],{"data":22903,"content":22904,"nodeType":74},{},[22905,22911],{"data":22906,"content":22907,"nodeType":491},{},[22908],{"data":22909,"marks":22910,"value":490,"nodeType":82},{},[],{"data":22912,"content":22913,"nodeType":87},{},[22914],{"data":22915,"marks":22916,"value":498,"nodeType":82},{},[],{"metadata":22918,"sys":22921,"fields":22926},{"tags":22919,"concepts":22920},[],[],{"space":22922,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22924,"publishedVersion":62,"revision":44,"locale":29},{"sys":22923},{"type":12,"linkType":13,"id":14},{"sys":22925},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22927},{"url":514,"details":22928,"fileName":520,"contentType":521},{"size":516,"image":22929},{"width":518,"height":519},{"sys":22931,"fields":22934},{"id":22932,"createdAt":22933},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":22935,"slug":22936,"articleIntro":22935,"category":22937},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[22938],{"metadata":22939,"sys":22942,"fields":22949},{"tags":22940,"concepts":22941},[],[],{"space":22943,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22945,"publishedVersion":469,"revision":62,"contentType":22947,"locale":29},{"sys":22944},{"type":12,"linkType":13,"id":14},{"sys":22946},{"id":21,"type":12,"linkType":22},{"sys":22948},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22950,"metaTitle":479,"metaDescription":480,"mainTitle":22951,"subtitle":499,"heroImage":22966,"ctaButton":522,"ctaLink":523},[478],{"data":22952,"content":22953,"nodeType":74},{},[22954,22960],{"data":22955,"content":22956,"nodeType":491},{},[22957],{"data":22958,"marks":22959,"value":490,"nodeType":82},{},[],{"data":22961,"content":22962,"nodeType":87},{},[22963],{"data":22964,"marks":22965,"value":498,"nodeType":82},{},[],{"metadata":22967,"sys":22970,"fields":22975},{"tags":22968,"concepts":22969},[],[],{"space":22971,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":22973,"publishedVersion":62,"revision":44,"locale":29},{"sys":22972},{"type":12,"linkType":13,"id":14},{"sys":22974},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":22976},{"url":514,"details":22977,"fileName":520,"contentType":521},{"size":516,"image":22978},{"width":518,"height":519},{"sys":22980,"fields":22983},{"id":22981,"createdAt":22982},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":22984,"slug":22985,"articleIntro":22984,"category":22986},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[22987],{"metadata":22988,"sys":22991,"fields":22998},{"tags":22989,"concepts":22990},[],[],{"space":22992,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":22994,"publishedVersion":469,"revision":62,"contentType":22996,"locale":29},{"sys":22993},{"type":12,"linkType":13,"id":14},{"sys":22995},{"id":21,"type":12,"linkType":22},{"sys":22997},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":22999,"metaTitle":479,"metaDescription":480,"mainTitle":23000,"subtitle":499,"heroImage":23015,"ctaButton":522,"ctaLink":523},[478],{"data":23001,"content":23002,"nodeType":74},{},[23003,23009],{"data":23004,"content":23005,"nodeType":491},{},[23006],{"data":23007,"marks":23008,"value":490,"nodeType":82},{},[],{"data":23010,"content":23011,"nodeType":87},{},[23012],{"data":23013,"marks":23014,"value":498,"nodeType":82},{},[],{"metadata":23016,"sys":23019,"fields":23024},{"tags":23017,"concepts":23018},[],[],{"space":23020,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23022,"publishedVersion":62,"revision":44,"locale":29},{"sys":23021},{"type":12,"linkType":13,"id":14},{"sys":23023},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23025},{"url":514,"details":23026,"fileName":520,"contentType":521},{"size":516,"image":23027},{"width":518,"height":519},{"sys":23029,"fields":23032},{"id":23030,"createdAt":23031},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":23033,"slug":23034,"articleIntro":23033,"category":23035},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[23036],{"metadata":23037,"sys":23040,"fields":23047},{"tags":23038,"concepts":23039},[],[],{"space":23041,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23043,"publishedVersion":469,"revision":62,"contentType":23045,"locale":29},{"sys":23042},{"type":12,"linkType":13,"id":14},{"sys":23044},{"id":21,"type":12,"linkType":22},{"sys":23046},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23048,"metaTitle":479,"metaDescription":480,"mainTitle":23049,"subtitle":499,"heroImage":23064,"ctaButton":522,"ctaLink":523},[478],{"data":23050,"content":23051,"nodeType":74},{},[23052,23058],{"data":23053,"content":23054,"nodeType":491},{},[23055],{"data":23056,"marks":23057,"value":490,"nodeType":82},{},[],{"data":23059,"content":23060,"nodeType":87},{},[23061],{"data":23062,"marks":23063,"value":498,"nodeType":82},{},[],{"metadata":23065,"sys":23068,"fields":23073},{"tags":23066,"concepts":23067},[],[],{"space":23069,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23071,"publishedVersion":62,"revision":44,"locale":29},{"sys":23070},{"type":12,"linkType":13,"id":14},{"sys":23072},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23074},{"url":514,"details":23075,"fileName":520,"contentType":521},{"size":516,"image":23076},{"width":518,"height":519},{"sys":23078,"fields":23081},{"id":23079,"createdAt":23080},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":23082,"slug":23083,"articleIntro":23082,"category":23084},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[23085],{"metadata":23086,"sys":23089,"fields":23096},{"tags":23087,"concepts":23088},[],[],{"space":23090,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23092,"publishedVersion":469,"revision":62,"contentType":23094,"locale":29},{"sys":23091},{"type":12,"linkType":13,"id":14},{"sys":23093},{"id":21,"type":12,"linkType":22},{"sys":23095},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23097,"metaTitle":479,"metaDescription":480,"mainTitle":23098,"subtitle":499,"heroImage":23113,"ctaButton":522,"ctaLink":523},[478],{"data":23099,"content":23100,"nodeType":74},{},[23101,23107],{"data":23102,"content":23103,"nodeType":491},{},[23104],{"data":23105,"marks":23106,"value":490,"nodeType":82},{},[],{"data":23108,"content":23109,"nodeType":87},{},[23110],{"data":23111,"marks":23112,"value":498,"nodeType":82},{},[],{"metadata":23114,"sys":23117,"fields":23122},{"tags":23115,"concepts":23116},[],[],{"space":23118,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23120,"publishedVersion":62,"revision":44,"locale":29},{"sys":23119},{"type":12,"linkType":13,"id":14},{"sys":23121},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23123},{"url":514,"details":23124,"fileName":520,"contentType":521},{"size":516,"image":23125},{"width":518,"height":519},{"sys":23127,"fields":23130},{"id":23128,"createdAt":23129},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":23131,"slug":23132,"articleIntro":23131,"category":23133},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[23134],{"metadata":23135,"sys":23138,"fields":23145},{"tags":23136,"concepts":23137},[],[],{"space":23139,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23141,"publishedVersion":469,"revision":62,"contentType":23143,"locale":29},{"sys":23140},{"type":12,"linkType":13,"id":14},{"sys":23142},{"id":21,"type":12,"linkType":22},{"sys":23144},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23146,"metaTitle":479,"metaDescription":480,"mainTitle":23147,"subtitle":499,"heroImage":23162,"ctaButton":522,"ctaLink":523},[478],{"data":23148,"content":23149,"nodeType":74},{},[23150,23156],{"data":23151,"content":23152,"nodeType":491},{},[23153],{"data":23154,"marks":23155,"value":490,"nodeType":82},{},[],{"data":23157,"content":23158,"nodeType":87},{},[23159],{"data":23160,"marks":23161,"value":498,"nodeType":82},{},[],{"metadata":23163,"sys":23166,"fields":23171},{"tags":23164,"concepts":23165},[],[],{"space":23167,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23169,"publishedVersion":62,"revision":44,"locale":29},{"sys":23168},{"type":12,"linkType":13,"id":14},{"sys":23170},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23172},{"url":514,"details":23173,"fileName":520,"contentType":521},{"size":516,"image":23174},{"width":518,"height":519},{"sys":23176,"fields":23179},{"id":23177,"createdAt":23178},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":23180,"slug":23181,"articleIntro":-1,"category":23182},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[23183],{"metadata":23184,"sys":23187,"fields":23194},{"tags":23185,"concepts":23186},[],[],{"space":23188,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23190,"publishedVersion":469,"revision":62,"contentType":23192,"locale":29},{"sys":23189},{"type":12,"linkType":13,"id":14},{"sys":23191},{"id":21,"type":12,"linkType":22},{"sys":23193},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23195,"metaTitle":479,"metaDescription":480,"mainTitle":23196,"subtitle":499,"heroImage":23211,"ctaButton":522,"ctaLink":523},[478],{"data":23197,"content":23198,"nodeType":74},{},[23199,23205],{"data":23200,"content":23201,"nodeType":491},{},[23202],{"data":23203,"marks":23204,"value":490,"nodeType":82},{},[],{"data":23206,"content":23207,"nodeType":87},{},[23208],{"data":23209,"marks":23210,"value":498,"nodeType":82},{},[],{"metadata":23212,"sys":23215,"fields":23220},{"tags":23213,"concepts":23214},[],[],{"space":23216,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23218,"publishedVersion":62,"revision":44,"locale":29},{"sys":23217},{"type":12,"linkType":13,"id":14},{"sys":23219},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23221},{"url":514,"details":23222,"fileName":520,"contentType":521},{"size":516,"image":23223},{"width":518,"height":519},{"sys":23225,"fields":23228},{"id":23226,"createdAt":23227},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":23229,"slug":23230,"articleIntro":23229,"category":23231},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[23232],{"metadata":23233,"sys":23236,"fields":23243},{"tags":23234,"concepts":23235},[],[],{"space":23237,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23239,"publishedVersion":469,"revision":62,"contentType":23241,"locale":29},{"sys":23238},{"type":12,"linkType":13,"id":14},{"sys":23240},{"id":21,"type":12,"linkType":22},{"sys":23242},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23244,"metaTitle":479,"metaDescription":480,"mainTitle":23245,"subtitle":499,"heroImage":23260,"ctaButton":522,"ctaLink":523},[478],{"data":23246,"content":23247,"nodeType":74},{},[23248,23254],{"data":23249,"content":23250,"nodeType":491},{},[23251],{"data":23252,"marks":23253,"value":490,"nodeType":82},{},[],{"data":23255,"content":23256,"nodeType":87},{},[23257],{"data":23258,"marks":23259,"value":498,"nodeType":82},{},[],{"metadata":23261,"sys":23264,"fields":23269},{"tags":23262,"concepts":23263},[],[],{"space":23265,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23267,"publishedVersion":62,"revision":44,"locale":29},{"sys":23266},{"type":12,"linkType":13,"id":14},{"sys":23268},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23270},{"url":514,"details":23271,"fileName":520,"contentType":521},{"size":516,"image":23272},{"width":518,"height":519},{"sys":23274,"fields":23277},{"id":23275,"createdAt":23276},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":23278,"slug":23279,"articleIntro":-1,"category":23280},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[23281],{"metadata":23282,"sys":23285,"fields":23292},{"tags":23283,"concepts":23284},[],[],{"space":23286,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23288,"publishedVersion":469,"revision":62,"contentType":23290,"locale":29},{"sys":23287},{"type":12,"linkType":13,"id":14},{"sys":23289},{"id":21,"type":12,"linkType":22},{"sys":23291},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23293,"metaTitle":479,"metaDescription":480,"mainTitle":23294,"subtitle":499,"heroImage":23309,"ctaButton":522,"ctaLink":523},[478],{"data":23295,"content":23296,"nodeType":74},{},[23297,23303],{"data":23298,"content":23299,"nodeType":491},{},[23300],{"data":23301,"marks":23302,"value":490,"nodeType":82},{},[],{"data":23304,"content":23305,"nodeType":87},{},[23306],{"data":23307,"marks":23308,"value":498,"nodeType":82},{},[],{"metadata":23310,"sys":23313,"fields":23318},{"tags":23311,"concepts":23312},[],[],{"space":23314,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23316,"publishedVersion":62,"revision":44,"locale":29},{"sys":23315},{"type":12,"linkType":13,"id":14},{"sys":23317},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23319},{"url":514,"details":23320,"fileName":520,"contentType":521},{"size":516,"image":23321},{"width":518,"height":519},{"sys":23323,"fields":23326},{"id":23324,"createdAt":23325},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":23327,"slug":23328,"articleIntro":23327,"category":23329},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[23330],{"metadata":23331,"sys":23334,"fields":23341},{"tags":23332,"concepts":23333},[],[],{"space":23335,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23337,"publishedVersion":469,"revision":62,"contentType":23339,"locale":29},{"sys":23336},{"type":12,"linkType":13,"id":14},{"sys":23338},{"id":21,"type":12,"linkType":22},{"sys":23340},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23342,"metaTitle":479,"metaDescription":480,"mainTitle":23343,"subtitle":499,"heroImage":23358,"ctaButton":522,"ctaLink":523},[478],{"data":23344,"content":23345,"nodeType":74},{},[23346,23352],{"data":23347,"content":23348,"nodeType":491},{},[23349],{"data":23350,"marks":23351,"value":490,"nodeType":82},{},[],{"data":23353,"content":23354,"nodeType":87},{},[23355],{"data":23356,"marks":23357,"value":498,"nodeType":82},{},[],{"metadata":23359,"sys":23362,"fields":23367},{"tags":23360,"concepts":23361},[],[],{"space":23363,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23365,"publishedVersion":62,"revision":44,"locale":29},{"sys":23364},{"type":12,"linkType":13,"id":14},{"sys":23366},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23368},{"url":514,"details":23369,"fileName":520,"contentType":521},{"size":516,"image":23370},{"width":518,"height":519},{"sys":23372,"fields":23375},{"id":23373,"createdAt":23374},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":23376,"slug":23377,"articleIntro":23376,"category":23378},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[23379],{"metadata":23380,"sys":23383,"fields":23390},{"tags":23381,"concepts":23382},[],[],{"space":23384,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23386,"publishedVersion":469,"revision":62,"contentType":23388,"locale":29},{"sys":23385},{"type":12,"linkType":13,"id":14},{"sys":23387},{"id":21,"type":12,"linkType":22},{"sys":23389},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23391,"metaTitle":479,"metaDescription":480,"mainTitle":23392,"subtitle":499,"heroImage":23407,"ctaButton":522,"ctaLink":523},[478],{"data":23393,"content":23394,"nodeType":74},{},[23395,23401],{"data":23396,"content":23397,"nodeType":491},{},[23398],{"data":23399,"marks":23400,"value":490,"nodeType":82},{},[],{"data":23402,"content":23403,"nodeType":87},{},[23404],{"data":23405,"marks":23406,"value":498,"nodeType":82},{},[],{"metadata":23408,"sys":23411,"fields":23416},{"tags":23409,"concepts":23410},[],[],{"space":23412,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23414,"publishedVersion":62,"revision":44,"locale":29},{"sys":23413},{"type":12,"linkType":13,"id":14},{"sys":23415},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23417},{"url":514,"details":23418,"fileName":520,"contentType":521},{"size":516,"image":23419},{"width":518,"height":519},{"sys":23421,"fields":23424},{"id":23422,"createdAt":23423},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":23425,"slug":23426,"articleIntro":23425,"category":23427},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[23428],{"metadata":23429,"sys":23432,"fields":23439},{"tags":23430,"concepts":23431},[],[],{"space":23433,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23435,"publishedVersion":469,"revision":62,"contentType":23437,"locale":29},{"sys":23434},{"type":12,"linkType":13,"id":14},{"sys":23436},{"id":21,"type":12,"linkType":22},{"sys":23438},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23440,"metaTitle":479,"metaDescription":480,"mainTitle":23441,"subtitle":499,"heroImage":23456,"ctaButton":522,"ctaLink":523},[478],{"data":23442,"content":23443,"nodeType":74},{},[23444,23450],{"data":23445,"content":23446,"nodeType":491},{},[23447],{"data":23448,"marks":23449,"value":490,"nodeType":82},{},[],{"data":23451,"content":23452,"nodeType":87},{},[23453],{"data":23454,"marks":23455,"value":498,"nodeType":82},{},[],{"metadata":23457,"sys":23460,"fields":23465},{"tags":23458,"concepts":23459},[],[],{"space":23461,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23463,"publishedVersion":62,"revision":44,"locale":29},{"sys":23462},{"type":12,"linkType":13,"id":14},{"sys":23464},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23466},{"url":514,"details":23467,"fileName":520,"contentType":521},{"size":516,"image":23468},{"width":518,"height":519},{"sys":23470,"fields":23473},{"id":23471,"createdAt":23472},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":23474,"slug":23475,"articleIntro":23474,"category":23476},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[23477],{"metadata":23478,"sys":23481,"fields":23488},{"tags":23479,"concepts":23480},[],[],{"space":23482,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23484,"publishedVersion":469,"revision":62,"contentType":23486,"locale":29},{"sys":23483},{"type":12,"linkType":13,"id":14},{"sys":23485},{"id":21,"type":12,"linkType":22},{"sys":23487},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23489,"metaTitle":479,"metaDescription":480,"mainTitle":23490,"subtitle":499,"heroImage":23505,"ctaButton":522,"ctaLink":523},[478],{"data":23491,"content":23492,"nodeType":74},{},[23493,23499],{"data":23494,"content":23495,"nodeType":491},{},[23496],{"data":23497,"marks":23498,"value":490,"nodeType":82},{},[],{"data":23500,"content":23501,"nodeType":87},{},[23502],{"data":23503,"marks":23504,"value":498,"nodeType":82},{},[],{"metadata":23506,"sys":23509,"fields":23514},{"tags":23507,"concepts":23508},[],[],{"space":23510,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23512,"publishedVersion":62,"revision":44,"locale":29},{"sys":23511},{"type":12,"linkType":13,"id":14},{"sys":23513},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23515},{"url":514,"details":23516,"fileName":520,"contentType":521},{"size":516,"image":23517},{"width":518,"height":519},{"sys":23519,"fields":23522},{"id":23520,"createdAt":23521},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":23523,"slug":23524,"articleIntro":-1,"category":23525},"Compte 518 - Intérêts courus","compte-518-interets-courus",[23526],{"metadata":23527,"sys":23530,"fields":23537},{"tags":23528,"concepts":23529},[],[],{"space":23531,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23533,"publishedVersion":469,"revision":62,"contentType":23535,"locale":29},{"sys":23532},{"type":12,"linkType":13,"id":14},{"sys":23534},{"id":21,"type":12,"linkType":22},{"sys":23536},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23538,"metaTitle":479,"metaDescription":480,"mainTitle":23539,"subtitle":499,"heroImage":23554,"ctaButton":522,"ctaLink":523},[478],{"data":23540,"content":23541,"nodeType":74},{},[23542,23548],{"data":23543,"content":23544,"nodeType":491},{},[23545],{"data":23546,"marks":23547,"value":490,"nodeType":82},{},[],{"data":23549,"content":23550,"nodeType":87},{},[23551],{"data":23552,"marks":23553,"value":498,"nodeType":82},{},[],{"metadata":23555,"sys":23558,"fields":23563},{"tags":23556,"concepts":23557},[],[],{"space":23559,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23561,"publishedVersion":62,"revision":44,"locale":29},{"sys":23560},{"type":12,"linkType":13,"id":14},{"sys":23562},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23564},{"url":514,"details":23565,"fileName":520,"contentType":521},{"size":516,"image":23566},{"width":518,"height":519},{"sys":23568,"fields":23570},{"id":23569,"createdAt":21365},"2TO1W2hucSJxWox9xj2EhW",{"title":23571,"slug":23572,"articleIntro":23571,"category":23573},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[23574],{"metadata":23575,"sys":23578,"fields":23585},{"tags":23576,"concepts":23577},[],[],{"space":23579,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23581,"publishedVersion":469,"revision":62,"contentType":23583,"locale":29},{"sys":23580},{"type":12,"linkType":13,"id":14},{"sys":23582},{"id":21,"type":12,"linkType":22},{"sys":23584},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23586,"metaTitle":479,"metaDescription":480,"mainTitle":23587,"subtitle":499,"heroImage":23602,"ctaButton":522,"ctaLink":523},[478],{"data":23588,"content":23589,"nodeType":74},{},[23590,23596],{"data":23591,"content":23592,"nodeType":491},{},[23593],{"data":23594,"marks":23595,"value":490,"nodeType":82},{},[],{"data":23597,"content":23598,"nodeType":87},{},[23599],{"data":23600,"marks":23601,"value":498,"nodeType":82},{},[],{"metadata":23603,"sys":23606,"fields":23611},{"tags":23604,"concepts":23605},[],[],{"space":23607,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23609,"publishedVersion":62,"revision":44,"locale":29},{"sys":23608},{"type":12,"linkType":13,"id":14},{"sys":23610},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23612},{"url":514,"details":23613,"fileName":520,"contentType":521},{"size":516,"image":23614},{"width":518,"height":519},{"sys":23616,"fields":23619},{"id":23617,"createdAt":23618},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":23620,"slug":23621,"articleIntro":-1,"category":23622},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[23623],{"metadata":23624,"sys":23627,"fields":23634},{"tags":23625,"concepts":23626},[],[],{"space":23628,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23630,"publishedVersion":469,"revision":62,"contentType":23632,"locale":29},{"sys":23629},{"type":12,"linkType":13,"id":14},{"sys":23631},{"id":21,"type":12,"linkType":22},{"sys":23633},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23635,"metaTitle":479,"metaDescription":480,"mainTitle":23636,"subtitle":499,"heroImage":23651,"ctaButton":522,"ctaLink":523},[478],{"data":23637,"content":23638,"nodeType":74},{},[23639,23645],{"data":23640,"content":23641,"nodeType":491},{},[23642],{"data":23643,"marks":23644,"value":490,"nodeType":82},{},[],{"data":23646,"content":23647,"nodeType":87},{},[23648],{"data":23649,"marks":23650,"value":498,"nodeType":82},{},[],{"metadata":23652,"sys":23655,"fields":23660},{"tags":23653,"concepts":23654},[],[],{"space":23656,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23658,"publishedVersion":62,"revision":44,"locale":29},{"sys":23657},{"type":12,"linkType":13,"id":14},{"sys":23659},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23661},{"url":514,"details":23662,"fileName":520,"contentType":521},{"size":516,"image":23663},{"width":518,"height":519},{"sys":23665,"fields":23668},{"id":23666,"createdAt":23667},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":23669,"slug":23670,"articleIntro":23669,"category":23671},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[23672],{"metadata":23673,"sys":23676,"fields":23683},{"tags":23674,"concepts":23675},[],[],{"space":23677,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23679,"publishedVersion":469,"revision":62,"contentType":23681,"locale":29},{"sys":23678},{"type":12,"linkType":13,"id":14},{"sys":23680},{"id":21,"type":12,"linkType":22},{"sys":23682},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23684,"metaTitle":479,"metaDescription":480,"mainTitle":23685,"subtitle":499,"heroImage":23700,"ctaButton":522,"ctaLink":523},[478],{"data":23686,"content":23687,"nodeType":74},{},[23688,23694],{"data":23689,"content":23690,"nodeType":491},{},[23691],{"data":23692,"marks":23693,"value":490,"nodeType":82},{},[],{"data":23695,"content":23696,"nodeType":87},{},[23697],{"data":23698,"marks":23699,"value":498,"nodeType":82},{},[],{"metadata":23701,"sys":23704,"fields":23709},{"tags":23702,"concepts":23703},[],[],{"space":23705,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23707,"publishedVersion":62,"revision":44,"locale":29},{"sys":23706},{"type":12,"linkType":13,"id":14},{"sys":23708},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23710},{"url":514,"details":23711,"fileName":520,"contentType":521},{"size":516,"image":23712},{"width":518,"height":519},{"sys":23714,"fields":23717},{"id":23715,"createdAt":23716},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":23718,"slug":23719,"articleIntro":23718,"category":23720},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[23721],{"metadata":23722,"sys":23725,"fields":23732},{"tags":23723,"concepts":23724},[],[],{"space":23726,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23728,"publishedVersion":469,"revision":62,"contentType":23730,"locale":29},{"sys":23727},{"type":12,"linkType":13,"id":14},{"sys":23729},{"id":21,"type":12,"linkType":22},{"sys":23731},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23733,"metaTitle":479,"metaDescription":480,"mainTitle":23734,"subtitle":499,"heroImage":23749,"ctaButton":522,"ctaLink":523},[478],{"data":23735,"content":23736,"nodeType":74},{},[23737,23743],{"data":23738,"content":23739,"nodeType":491},{},[23740],{"data":23741,"marks":23742,"value":490,"nodeType":82},{},[],{"data":23744,"content":23745,"nodeType":87},{},[23746],{"data":23747,"marks":23748,"value":498,"nodeType":82},{},[],{"metadata":23750,"sys":23753,"fields":23758},{"tags":23751,"concepts":23752},[],[],{"space":23754,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23756,"publishedVersion":62,"revision":44,"locale":29},{"sys":23755},{"type":12,"linkType":13,"id":14},{"sys":23757},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23759},{"url":514,"details":23760,"fileName":520,"contentType":521},{"size":516,"image":23761},{"width":518,"height":519},{"sys":23763,"fields":23766},{"id":23764,"createdAt":23765},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":23767,"slug":23768,"articleIntro":23767,"category":23769},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[23770],{"metadata":23771,"sys":23774,"fields":23781},{"tags":23772,"concepts":23773},[],[],{"space":23775,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23777,"publishedVersion":469,"revision":62,"contentType":23779,"locale":29},{"sys":23776},{"type":12,"linkType":13,"id":14},{"sys":23778},{"id":21,"type":12,"linkType":22},{"sys":23780},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23782,"metaTitle":479,"metaDescription":480,"mainTitle":23783,"subtitle":499,"heroImage":23798,"ctaButton":522,"ctaLink":523},[478],{"data":23784,"content":23785,"nodeType":74},{},[23786,23792],{"data":23787,"content":23788,"nodeType":491},{},[23789],{"data":23790,"marks":23791,"value":490,"nodeType":82},{},[],{"data":23793,"content":23794,"nodeType":87},{},[23795],{"data":23796,"marks":23797,"value":498,"nodeType":82},{},[],{"metadata":23799,"sys":23802,"fields":23807},{"tags":23800,"concepts":23801},[],[],{"space":23803,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23805,"publishedVersion":62,"revision":44,"locale":29},{"sys":23804},{"type":12,"linkType":13,"id":14},{"sys":23806},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23808},{"url":514,"details":23809,"fileName":520,"contentType":521},{"size":516,"image":23810},{"width":518,"height":519},{"sys":23812,"fields":23815},{"id":23813,"createdAt":23814},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":23816,"slug":23817,"articleIntro":-1,"category":23818},"Compte 705 - Études","compte-705-etudes",[23819],{"metadata":23820,"sys":23823,"fields":23830},{"tags":23821,"concepts":23822},[],[],{"space":23824,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23826,"publishedVersion":469,"revision":62,"contentType":23828,"locale":29},{"sys":23825},{"type":12,"linkType":13,"id":14},{"sys":23827},{"id":21,"type":12,"linkType":22},{"sys":23829},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23831,"metaTitle":479,"metaDescription":480,"mainTitle":23832,"subtitle":499,"heroImage":23847,"ctaButton":522,"ctaLink":523},[478],{"data":23833,"content":23834,"nodeType":74},{},[23835,23841],{"data":23836,"content":23837,"nodeType":491},{},[23838],{"data":23839,"marks":23840,"value":490,"nodeType":82},{},[],{"data":23842,"content":23843,"nodeType":87},{},[23844],{"data":23845,"marks":23846,"value":498,"nodeType":82},{},[],{"metadata":23848,"sys":23851,"fields":23856},{"tags":23849,"concepts":23850},[],[],{"space":23852,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23854,"publishedVersion":62,"revision":44,"locale":29},{"sys":23853},{"type":12,"linkType":13,"id":14},{"sys":23855},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23857},{"url":514,"details":23858,"fileName":520,"contentType":521},{"size":516,"image":23859},{"width":518,"height":519},{"sys":23861,"fields":23864},{"id":23862,"createdAt":23863},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":23865,"slug":23866,"articleIntro":23865,"category":23867},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[23868],{"metadata":23869,"sys":23872,"fields":23879},{"tags":23870,"concepts":23871},[],[],{"space":23873,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23875,"publishedVersion":469,"revision":62,"contentType":23877,"locale":29},{"sys":23874},{"type":12,"linkType":13,"id":14},{"sys":23876},{"id":21,"type":12,"linkType":22},{"sys":23878},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23880,"metaTitle":479,"metaDescription":480,"mainTitle":23881,"subtitle":499,"heroImage":23896,"ctaButton":522,"ctaLink":523},[478],{"data":23882,"content":23883,"nodeType":74},{},[23884,23890],{"data":23885,"content":23886,"nodeType":491},{},[23887],{"data":23888,"marks":23889,"value":490,"nodeType":82},{},[],{"data":23891,"content":23892,"nodeType":87},{},[23893],{"data":23894,"marks":23895,"value":498,"nodeType":82},{},[],{"metadata":23897,"sys":23900,"fields":23905},{"tags":23898,"concepts":23899},[],[],{"space":23901,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23903,"publishedVersion":62,"revision":44,"locale":29},{"sys":23902},{"type":12,"linkType":13,"id":14},{"sys":23904},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23906},{"url":514,"details":23907,"fileName":520,"contentType":521},{"size":516,"image":23908},{"width":518,"height":519},{"sys":23910,"fields":23913},{"id":23911,"createdAt":23912},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":23914,"slug":23915,"articleIntro":-1,"category":23916},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[23917],{"metadata":23918,"sys":23921,"fields":23928},{"tags":23919,"concepts":23920},[],[],{"space":23922,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23924,"publishedVersion":469,"revision":62,"contentType":23926,"locale":29},{"sys":23923},{"type":12,"linkType":13,"id":14},{"sys":23925},{"id":21,"type":12,"linkType":22},{"sys":23927},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23929,"metaTitle":479,"metaDescription":480,"mainTitle":23930,"subtitle":499,"heroImage":23945,"ctaButton":522,"ctaLink":523},[478],{"data":23931,"content":23932,"nodeType":74},{},[23933,23939],{"data":23934,"content":23935,"nodeType":491},{},[23936],{"data":23937,"marks":23938,"value":490,"nodeType":82},{},[],{"data":23940,"content":23941,"nodeType":87},{},[23942],{"data":23943,"marks":23944,"value":498,"nodeType":82},{},[],{"metadata":23946,"sys":23949,"fields":23954},{"tags":23947,"concepts":23948},[],[],{"space":23950,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":23952,"publishedVersion":62,"revision":44,"locale":29},{"sys":23951},{"type":12,"linkType":13,"id":14},{"sys":23953},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":23955},{"url":514,"details":23956,"fileName":520,"contentType":521},{"size":516,"image":23957},{"width":518,"height":519},{"sys":23959,"fields":23962},{"id":23960,"createdAt":23961},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":23963,"slug":23964,"articleIntro":23963,"category":23965},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[23966],{"metadata":23967,"sys":23970,"fields":23977},{"tags":23968,"concepts":23969},[],[],{"space":23971,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":23973,"publishedVersion":469,"revision":62,"contentType":23975,"locale":29},{"sys":23972},{"type":12,"linkType":13,"id":14},{"sys":23974},{"id":21,"type":12,"linkType":22},{"sys":23976},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":23978,"metaTitle":479,"metaDescription":480,"mainTitle":23979,"subtitle":499,"heroImage":23994,"ctaButton":522,"ctaLink":523},[478],{"data":23980,"content":23981,"nodeType":74},{},[23982,23988],{"data":23983,"content":23984,"nodeType":491},{},[23985],{"data":23986,"marks":23987,"value":490,"nodeType":82},{},[],{"data":23989,"content":23990,"nodeType":87},{},[23991],{"data":23992,"marks":23993,"value":498,"nodeType":82},{},[],{"metadata":23995,"sys":23998,"fields":24003},{"tags":23996,"concepts":23997},[],[],{"space":23999,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24001,"publishedVersion":62,"revision":44,"locale":29},{"sys":24000},{"type":12,"linkType":13,"id":14},{"sys":24002},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24004},{"url":514,"details":24005,"fileName":520,"contentType":521},{"size":516,"image":24006},{"width":518,"height":519},{"sys":24008,"fields":24011},{"id":24009,"createdAt":24010},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":24012,"slug":24013,"articleIntro":24012,"category":24014},"331 - Produits en cours","compte-331-produits-en-cours",[24015],{"metadata":24016,"sys":24019,"fields":24026},{"tags":24017,"concepts":24018},[],[],{"space":24020,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24022,"publishedVersion":469,"revision":62,"contentType":24024,"locale":29},{"sys":24021},{"type":12,"linkType":13,"id":14},{"sys":24023},{"id":21,"type":12,"linkType":22},{"sys":24025},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24027,"metaTitle":479,"metaDescription":480,"mainTitle":24028,"subtitle":499,"heroImage":24043,"ctaButton":522,"ctaLink":523},[478],{"data":24029,"content":24030,"nodeType":74},{},[24031,24037],{"data":24032,"content":24033,"nodeType":491},{},[24034],{"data":24035,"marks":24036,"value":490,"nodeType":82},{},[],{"data":24038,"content":24039,"nodeType":87},{},[24040],{"data":24041,"marks":24042,"value":498,"nodeType":82},{},[],{"metadata":24044,"sys":24047,"fields":24052},{"tags":24045,"concepts":24046},[],[],{"space":24048,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24050,"publishedVersion":62,"revision":44,"locale":29},{"sys":24049},{"type":12,"linkType":13,"id":14},{"sys":24051},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24053},{"url":514,"details":24054,"fileName":520,"contentType":521},{"size":516,"image":24055},{"width":518,"height":519},{"sys":24057,"fields":24060},{"id":24058,"createdAt":24059},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":24061,"slug":24062,"articleIntro":24061,"category":24063},"Compte 58 - Virements internes","compte-58-virements-internes",[24064],{"metadata":24065,"sys":24068,"fields":24075},{"tags":24066,"concepts":24067},[],[],{"space":24069,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24071,"publishedVersion":469,"revision":62,"contentType":24073,"locale":29},{"sys":24070},{"type":12,"linkType":13,"id":14},{"sys":24072},{"id":21,"type":12,"linkType":22},{"sys":24074},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24076,"metaTitle":479,"metaDescription":480,"mainTitle":24077,"subtitle":499,"heroImage":24092,"ctaButton":522,"ctaLink":523},[478],{"data":24078,"content":24079,"nodeType":74},{},[24080,24086],{"data":24081,"content":24082,"nodeType":491},{},[24083],{"data":24084,"marks":24085,"value":490,"nodeType":82},{},[],{"data":24087,"content":24088,"nodeType":87},{},[24089],{"data":24090,"marks":24091,"value":498,"nodeType":82},{},[],{"metadata":24093,"sys":24096,"fields":24101},{"tags":24094,"concepts":24095},[],[],{"space":24097,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24099,"publishedVersion":62,"revision":44,"locale":29},{"sys":24098},{"type":12,"linkType":13,"id":14},{"sys":24100},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24102},{"url":514,"details":24103,"fileName":520,"contentType":521},{"size":516,"image":24104},{"width":518,"height":519},{"sys":24106,"fields":24109},{"id":24107,"createdAt":24108},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":24110,"slug":24111,"articleIntro":24110,"category":24112},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[24113],{"metadata":24114,"sys":24117,"fields":24124},{"tags":24115,"concepts":24116},[],[],{"space":24118,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24120,"publishedVersion":469,"revision":62,"contentType":24122,"locale":29},{"sys":24119},{"type":12,"linkType":13,"id":14},{"sys":24121},{"id":21,"type":12,"linkType":22},{"sys":24123},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24125,"metaTitle":479,"metaDescription":480,"mainTitle":24126,"subtitle":499,"heroImage":24141,"ctaButton":522,"ctaLink":523},[478],{"data":24127,"content":24128,"nodeType":74},{},[24129,24135],{"data":24130,"content":24131,"nodeType":491},{},[24132],{"data":24133,"marks":24134,"value":490,"nodeType":82},{},[],{"data":24136,"content":24137,"nodeType":87},{},[24138],{"data":24139,"marks":24140,"value":498,"nodeType":82},{},[],{"metadata":24142,"sys":24145,"fields":24150},{"tags":24143,"concepts":24144},[],[],{"space":24146,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24148,"publishedVersion":62,"revision":44,"locale":29},{"sys":24147},{"type":12,"linkType":13,"id":14},{"sys":24149},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24151},{"url":514,"details":24152,"fileName":520,"contentType":521},{"size":516,"image":24153},{"width":518,"height":519},{"sys":24155,"fields":24158},{"id":24156,"createdAt":24157},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":24159,"slug":24160,"articleIntro":-1,"category":24161},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[24162],{"metadata":24163,"sys":24166,"fields":24173},{"tags":24164,"concepts":24165},[],[],{"space":24167,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24169,"publishedVersion":469,"revision":62,"contentType":24171,"locale":29},{"sys":24168},{"type":12,"linkType":13,"id":14},{"sys":24170},{"id":21,"type":12,"linkType":22},{"sys":24172},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24174,"metaTitle":479,"metaDescription":480,"mainTitle":24175,"subtitle":499,"heroImage":24190,"ctaButton":522,"ctaLink":523},[478],{"data":24176,"content":24177,"nodeType":74},{},[24178,24184],{"data":24179,"content":24180,"nodeType":491},{},[24181],{"data":24182,"marks":24183,"value":490,"nodeType":82},{},[],{"data":24185,"content":24186,"nodeType":87},{},[24187],{"data":24188,"marks":24189,"value":498,"nodeType":82},{},[],{"metadata":24191,"sys":24194,"fields":24199},{"tags":24192,"concepts":24193},[],[],{"space":24195,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24197,"publishedVersion":62,"revision":44,"locale":29},{"sys":24196},{"type":12,"linkType":13,"id":14},{"sys":24198},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24200},{"url":514,"details":24201,"fileName":520,"contentType":521},{"size":516,"image":24202},{"width":518,"height":519},{"sys":24204,"fields":24207},{"id":24205,"createdAt":24206},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":24208,"slug":24209,"articleIntro":24208,"category":24210},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[24211],{"metadata":24212,"sys":24215,"fields":24222},{"tags":24213,"concepts":24214},[],[],{"space":24216,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24218,"publishedVersion":469,"revision":62,"contentType":24220,"locale":29},{"sys":24217},{"type":12,"linkType":13,"id":14},{"sys":24219},{"id":21,"type":12,"linkType":22},{"sys":24221},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24223,"metaTitle":479,"metaDescription":480,"mainTitle":24224,"subtitle":499,"heroImage":24239,"ctaButton":522,"ctaLink":523},[478],{"data":24225,"content":24226,"nodeType":74},{},[24227,24233],{"data":24228,"content":24229,"nodeType":491},{},[24230],{"data":24231,"marks":24232,"value":490,"nodeType":82},{},[],{"data":24234,"content":24235,"nodeType":87},{},[24236],{"data":24237,"marks":24238,"value":498,"nodeType":82},{},[],{"metadata":24240,"sys":24243,"fields":24248},{"tags":24241,"concepts":24242},[],[],{"space":24244,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24246,"publishedVersion":62,"revision":44,"locale":29},{"sys":24245},{"type":12,"linkType":13,"id":14},{"sys":24247},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24249},{"url":514,"details":24250,"fileName":520,"contentType":521},{"size":516,"image":24251},{"width":518,"height":519},{"sys":24253,"fields":24256},{"id":24254,"createdAt":24255},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":24257,"slug":24258,"articleIntro":24257,"category":24259},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[24260],{"metadata":24261,"sys":24264,"fields":24271},{"tags":24262,"concepts":24263},[],[],{"space":24265,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24267,"publishedVersion":469,"revision":62,"contentType":24269,"locale":29},{"sys":24266},{"type":12,"linkType":13,"id":14},{"sys":24268},{"id":21,"type":12,"linkType":22},{"sys":24270},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24272,"metaTitle":479,"metaDescription":480,"mainTitle":24273,"subtitle":499,"heroImage":24288,"ctaButton":522,"ctaLink":523},[478],{"data":24274,"content":24275,"nodeType":74},{},[24276,24282],{"data":24277,"content":24278,"nodeType":491},{},[24279],{"data":24280,"marks":24281,"value":490,"nodeType":82},{},[],{"data":24283,"content":24284,"nodeType":87},{},[24285],{"data":24286,"marks":24287,"value":498,"nodeType":82},{},[],{"metadata":24289,"sys":24292,"fields":24297},{"tags":24290,"concepts":24291},[],[],{"space":24293,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24295,"publishedVersion":62,"revision":44,"locale":29},{"sys":24294},{"type":12,"linkType":13,"id":14},{"sys":24296},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24298},{"url":514,"details":24299,"fileName":520,"contentType":521},{"size":516,"image":24300},{"width":518,"height":519},{"sys":24302,"fields":24305},{"id":24303,"createdAt":24304},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":24306,"slug":24307,"articleIntro":-1,"category":24308},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[24309],{"metadata":24310,"sys":24313,"fields":24320},{"tags":24311,"concepts":24312},[],[],{"space":24314,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24316,"publishedVersion":469,"revision":62,"contentType":24318,"locale":29},{"sys":24315},{"type":12,"linkType":13,"id":14},{"sys":24317},{"id":21,"type":12,"linkType":22},{"sys":24319},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24321,"metaTitle":479,"metaDescription":480,"mainTitle":24322,"subtitle":499,"heroImage":24337,"ctaButton":522,"ctaLink":523},[478],{"data":24323,"content":24324,"nodeType":74},{},[24325,24331],{"data":24326,"content":24327,"nodeType":491},{},[24328],{"data":24329,"marks":24330,"value":490,"nodeType":82},{},[],{"data":24332,"content":24333,"nodeType":87},{},[24334],{"data":24335,"marks":24336,"value":498,"nodeType":82},{},[],{"metadata":24338,"sys":24341,"fields":24346},{"tags":24339,"concepts":24340},[],[],{"space":24342,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24344,"publishedVersion":62,"revision":44,"locale":29},{"sys":24343},{"type":12,"linkType":13,"id":14},{"sys":24345},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24347},{"url":514,"details":24348,"fileName":520,"contentType":521},{"size":516,"image":24349},{"width":518,"height":519},{"sys":24351,"fields":24354},{"id":24352,"createdAt":24353},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":24355,"slug":24356,"articleIntro":24355,"category":24357},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[24358],{"metadata":24359,"sys":24362,"fields":24369},{"tags":24360,"concepts":24361},[],[],{"space":24363,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24365,"publishedVersion":469,"revision":62,"contentType":24367,"locale":29},{"sys":24364},{"type":12,"linkType":13,"id":14},{"sys":24366},{"id":21,"type":12,"linkType":22},{"sys":24368},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24370,"metaTitle":479,"metaDescription":480,"mainTitle":24371,"subtitle":499,"heroImage":24386,"ctaButton":522,"ctaLink":523},[478],{"data":24372,"content":24373,"nodeType":74},{},[24374,24380],{"data":24375,"content":24376,"nodeType":491},{},[24377],{"data":24378,"marks":24379,"value":490,"nodeType":82},{},[],{"data":24381,"content":24382,"nodeType":87},{},[24383],{"data":24384,"marks":24385,"value":498,"nodeType":82},{},[],{"metadata":24387,"sys":24390,"fields":24395},{"tags":24388,"concepts":24389},[],[],{"space":24391,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24393,"publishedVersion":62,"revision":44,"locale":29},{"sys":24392},{"type":12,"linkType":13,"id":14},{"sys":24394},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24396},{"url":514,"details":24397,"fileName":520,"contentType":521},{"size":516,"image":24398},{"width":518,"height":519},{"sys":24400,"fields":24403},{"id":24401,"createdAt":24402},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":24404,"slug":24405,"articleIntro":24404,"category":24406},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[24407],{"metadata":24408,"sys":24411,"fields":24418},{"tags":24409,"concepts":24410},[],[],{"space":24412,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24414,"publishedVersion":469,"revision":62,"contentType":24416,"locale":29},{"sys":24413},{"type":12,"linkType":13,"id":14},{"sys":24415},{"id":21,"type":12,"linkType":22},{"sys":24417},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24419,"metaTitle":479,"metaDescription":480,"mainTitle":24420,"subtitle":499,"heroImage":24435,"ctaButton":522,"ctaLink":523},[478],{"data":24421,"content":24422,"nodeType":74},{},[24423,24429],{"data":24424,"content":24425,"nodeType":491},{},[24426],{"data":24427,"marks":24428,"value":490,"nodeType":82},{},[],{"data":24430,"content":24431,"nodeType":87},{},[24432],{"data":24433,"marks":24434,"value":498,"nodeType":82},{},[],{"metadata":24436,"sys":24439,"fields":24444},{"tags":24437,"concepts":24438},[],[],{"space":24440,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24442,"publishedVersion":62,"revision":44,"locale":29},{"sys":24441},{"type":12,"linkType":13,"id":14},{"sys":24443},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24445},{"url":514,"details":24446,"fileName":520,"contentType":521},{"size":516,"image":24447},{"width":518,"height":519},{"sys":24449,"fields":24452},{"id":24450,"createdAt":24451},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":24453,"slug":24454,"articleIntro":-1,"category":24455},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[24456],{"metadata":24457,"sys":24460,"fields":24467},{"tags":24458,"concepts":24459},[],[],{"space":24461,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24463,"publishedVersion":469,"revision":62,"contentType":24465,"locale":29},{"sys":24462},{"type":12,"linkType":13,"id":14},{"sys":24464},{"id":21,"type":12,"linkType":22},{"sys":24466},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24468,"metaTitle":479,"metaDescription":480,"mainTitle":24469,"subtitle":499,"heroImage":24484,"ctaButton":522,"ctaLink":523},[478],{"data":24470,"content":24471,"nodeType":74},{},[24472,24478],{"data":24473,"content":24474,"nodeType":491},{},[24475],{"data":24476,"marks":24477,"value":490,"nodeType":82},{},[],{"data":24479,"content":24480,"nodeType":87},{},[24481],{"data":24482,"marks":24483,"value":498,"nodeType":82},{},[],{"metadata":24485,"sys":24488,"fields":24493},{"tags":24486,"concepts":24487},[],[],{"space":24489,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24491,"publishedVersion":62,"revision":44,"locale":29},{"sys":24490},{"type":12,"linkType":13,"id":14},{"sys":24492},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24494},{"url":514,"details":24495,"fileName":520,"contentType":521},{"size":516,"image":24496},{"width":518,"height":519},{"sys":24498,"fields":24501},{"id":24499,"createdAt":24500},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":24502,"slug":24503,"articleIntro":-1,"category":24504},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[24505],{"metadata":24506,"sys":24509,"fields":24516},{"tags":24507,"concepts":24508},[],[],{"space":24510,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24512,"publishedVersion":469,"revision":62,"contentType":24514,"locale":29},{"sys":24511},{"type":12,"linkType":13,"id":14},{"sys":24513},{"id":21,"type":12,"linkType":22},{"sys":24515},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24517,"metaTitle":479,"metaDescription":480,"mainTitle":24518,"subtitle":499,"heroImage":24533,"ctaButton":522,"ctaLink":523},[478],{"data":24519,"content":24520,"nodeType":74},{},[24521,24527],{"data":24522,"content":24523,"nodeType":491},{},[24524],{"data":24525,"marks":24526,"value":490,"nodeType":82},{},[],{"data":24528,"content":24529,"nodeType":87},{},[24530],{"data":24531,"marks":24532,"value":498,"nodeType":82},{},[],{"metadata":24534,"sys":24537,"fields":24542},{"tags":24535,"concepts":24536},[],[],{"space":24538,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24540,"publishedVersion":62,"revision":44,"locale":29},{"sys":24539},{"type":12,"linkType":13,"id":14},{"sys":24541},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24543},{"url":514,"details":24544,"fileName":520,"contentType":521},{"size":516,"image":24545},{"width":518,"height":519},{"sys":24547,"fields":24550},{"id":24548,"createdAt":24549},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":24551,"slug":24552,"articleIntro":24551,"category":24553},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[24554],{"metadata":24555,"sys":24558,"fields":24565},{"tags":24556,"concepts":24557},[],[],{"space":24559,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24561,"publishedVersion":469,"revision":62,"contentType":24563,"locale":29},{"sys":24560},{"type":12,"linkType":13,"id":14},{"sys":24562},{"id":21,"type":12,"linkType":22},{"sys":24564},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24566,"metaTitle":479,"metaDescription":480,"mainTitle":24567,"subtitle":499,"heroImage":24582,"ctaButton":522,"ctaLink":523},[478],{"data":24568,"content":24569,"nodeType":74},{},[24570,24576],{"data":24571,"content":24572,"nodeType":491},{},[24573],{"data":24574,"marks":24575,"value":490,"nodeType":82},{},[],{"data":24577,"content":24578,"nodeType":87},{},[24579],{"data":24580,"marks":24581,"value":498,"nodeType":82},{},[],{"metadata":24583,"sys":24586,"fields":24591},{"tags":24584,"concepts":24585},[],[],{"space":24587,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24589,"publishedVersion":62,"revision":44,"locale":29},{"sys":24588},{"type":12,"linkType":13,"id":14},{"sys":24590},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24592},{"url":514,"details":24593,"fileName":520,"contentType":521},{"size":516,"image":24594},{"width":518,"height":519},{"sys":24596,"fields":24599},{"id":24597,"createdAt":24598},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":24600,"slug":24601,"articleIntro":24600,"category":24602},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[24603],{"metadata":24604,"sys":24607,"fields":24614},{"tags":24605,"concepts":24606},[],[],{"space":24608,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24610,"publishedVersion":469,"revision":62,"contentType":24612,"locale":29},{"sys":24609},{"type":12,"linkType":13,"id":14},{"sys":24611},{"id":21,"type":12,"linkType":22},{"sys":24613},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24615,"metaTitle":479,"metaDescription":480,"mainTitle":24616,"subtitle":499,"heroImage":24631,"ctaButton":522,"ctaLink":523},[478],{"data":24617,"content":24618,"nodeType":74},{},[24619,24625],{"data":24620,"content":24621,"nodeType":491},{},[24622],{"data":24623,"marks":24624,"value":490,"nodeType":82},{},[],{"data":24626,"content":24627,"nodeType":87},{},[24628],{"data":24629,"marks":24630,"value":498,"nodeType":82},{},[],{"metadata":24632,"sys":24635,"fields":24640},{"tags":24633,"concepts":24634},[],[],{"space":24636,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24638,"publishedVersion":62,"revision":44,"locale":29},{"sys":24637},{"type":12,"linkType":13,"id":14},{"sys":24639},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24641},{"url":514,"details":24642,"fileName":520,"contentType":521},{"size":516,"image":24643},{"width":518,"height":519},{"sys":24645,"fields":24648},{"id":24646,"createdAt":24647},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":24649,"slug":24650,"articleIntro":24649,"category":24651},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[24652],{"metadata":24653,"sys":24656,"fields":24663},{"tags":24654,"concepts":24655},[],[],{"space":24657,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24659,"publishedVersion":469,"revision":62,"contentType":24661,"locale":29},{"sys":24658},{"type":12,"linkType":13,"id":14},{"sys":24660},{"id":21,"type":12,"linkType":22},{"sys":24662},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24664,"metaTitle":479,"metaDescription":480,"mainTitle":24665,"subtitle":499,"heroImage":24680,"ctaButton":522,"ctaLink":523},[478],{"data":24666,"content":24667,"nodeType":74},{},[24668,24674],{"data":24669,"content":24670,"nodeType":491},{},[24671],{"data":24672,"marks":24673,"value":490,"nodeType":82},{},[],{"data":24675,"content":24676,"nodeType":87},{},[24677],{"data":24678,"marks":24679,"value":498,"nodeType":82},{},[],{"metadata":24681,"sys":24684,"fields":24689},{"tags":24682,"concepts":24683},[],[],{"space":24685,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24687,"publishedVersion":62,"revision":44,"locale":29},{"sys":24686},{"type":12,"linkType":13,"id":14},{"sys":24688},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24690},{"url":514,"details":24691,"fileName":520,"contentType":521},{"size":516,"image":24692},{"width":518,"height":519},{"sys":24694,"fields":24697},{"id":24695,"createdAt":24696},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":24698,"slug":24699,"articleIntro":24698,"category":24700},"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",[24701],{"metadata":24702,"sys":24705,"fields":24712},{"tags":24703,"concepts":24704},[],[],{"space":24706,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24708,"publishedVersion":469,"revision":62,"contentType":24710,"locale":29},{"sys":24707},{"type":12,"linkType":13,"id":14},{"sys":24709},{"id":21,"type":12,"linkType":22},{"sys":24711},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24713,"metaTitle":479,"metaDescription":480,"mainTitle":24714,"subtitle":499,"heroImage":24729,"ctaButton":522,"ctaLink":523},[478],{"data":24715,"content":24716,"nodeType":74},{},[24717,24723],{"data":24718,"content":24719,"nodeType":491},{},[24720],{"data":24721,"marks":24722,"value":490,"nodeType":82},{},[],{"data":24724,"content":24725,"nodeType":87},{},[24726],{"data":24727,"marks":24728,"value":498,"nodeType":82},{},[],{"metadata":24730,"sys":24733,"fields":24738},{"tags":24731,"concepts":24732},[],[],{"space":24734,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24736,"publishedVersion":62,"revision":44,"locale":29},{"sys":24735},{"type":12,"linkType":13,"id":14},{"sys":24737},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24739},{"url":514,"details":24740,"fileName":520,"contentType":521},{"size":516,"image":24741},{"width":518,"height":519},{"sys":24743,"fields":24746},{"id":24744,"createdAt":24745},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":24747,"slug":24748,"articleIntro":-1,"category":24749},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[24750],{"metadata":24751,"sys":24754,"fields":24761},{"tags":24752,"concepts":24753},[],[],{"space":24755,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24757,"publishedVersion":469,"revision":62,"contentType":24759,"locale":29},{"sys":24756},{"type":12,"linkType":13,"id":14},{"sys":24758},{"id":21,"type":12,"linkType":22},{"sys":24760},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24762,"metaTitle":479,"metaDescription":480,"mainTitle":24763,"subtitle":499,"heroImage":24778,"ctaButton":522,"ctaLink":523},[478],{"data":24764,"content":24765,"nodeType":74},{},[24766,24772],{"data":24767,"content":24768,"nodeType":491},{},[24769],{"data":24770,"marks":24771,"value":490,"nodeType":82},{},[],{"data":24773,"content":24774,"nodeType":87},{},[24775],{"data":24776,"marks":24777,"value":498,"nodeType":82},{},[],{"metadata":24779,"sys":24782,"fields":24787},{"tags":24780,"concepts":24781},[],[],{"space":24783,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24785,"publishedVersion":62,"revision":44,"locale":29},{"sys":24784},{"type":12,"linkType":13,"id":14},{"sys":24786},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24788},{"url":514,"details":24789,"fileName":520,"contentType":521},{"size":516,"image":24790},{"width":518,"height":519},{"sys":24792,"fields":24795},{"id":24793,"createdAt":24794},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":24796,"slug":24797,"articleIntro":24796,"category":24798},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[24799],{"metadata":24800,"sys":24803,"fields":24810},{"tags":24801,"concepts":24802},[],[],{"space":24804,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24806,"publishedVersion":469,"revision":62,"contentType":24808,"locale":29},{"sys":24805},{"type":12,"linkType":13,"id":14},{"sys":24807},{"id":21,"type":12,"linkType":22},{"sys":24809},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24811,"metaTitle":479,"metaDescription":480,"mainTitle":24812,"subtitle":499,"heroImage":24827,"ctaButton":522,"ctaLink":523},[478],{"data":24813,"content":24814,"nodeType":74},{},[24815,24821],{"data":24816,"content":24817,"nodeType":491},{},[24818],{"data":24819,"marks":24820,"value":490,"nodeType":82},{},[],{"data":24822,"content":24823,"nodeType":87},{},[24824],{"data":24825,"marks":24826,"value":498,"nodeType":82},{},[],{"metadata":24828,"sys":24831,"fields":24836},{"tags":24829,"concepts":24830},[],[],{"space":24832,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24834,"publishedVersion":62,"revision":44,"locale":29},{"sys":24833},{"type":12,"linkType":13,"id":14},{"sys":24835},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24837},{"url":514,"details":24838,"fileName":520,"contentType":521},{"size":516,"image":24839},{"width":518,"height":519},{"sys":24841,"fields":24844},{"id":24842,"createdAt":24843},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":24845,"slug":24846,"articleIntro":24845,"category":24847},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[24848],{"metadata":24849,"sys":24852,"fields":24859},{"tags":24850,"concepts":24851},[],[],{"space":24853,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24855,"publishedVersion":469,"revision":62,"contentType":24857,"locale":29},{"sys":24854},{"type":12,"linkType":13,"id":14},{"sys":24856},{"id":21,"type":12,"linkType":22},{"sys":24858},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24860,"metaTitle":479,"metaDescription":480,"mainTitle":24861,"subtitle":499,"heroImage":24876,"ctaButton":522,"ctaLink":523},[478],{"data":24862,"content":24863,"nodeType":74},{},[24864,24870],{"data":24865,"content":24866,"nodeType":491},{},[24867],{"data":24868,"marks":24869,"value":490,"nodeType":82},{},[],{"data":24871,"content":24872,"nodeType":87},{},[24873],{"data":24874,"marks":24875,"value":498,"nodeType":82},{},[],{"metadata":24877,"sys":24880,"fields":24885},{"tags":24878,"concepts":24879},[],[],{"space":24881,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24883,"publishedVersion":62,"revision":44,"locale":29},{"sys":24882},{"type":12,"linkType":13,"id":14},{"sys":24884},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24886},{"url":514,"details":24887,"fileName":520,"contentType":521},{"size":516,"image":24888},{"width":518,"height":519},{"sys":24890,"fields":24893},{"id":24891,"createdAt":24892},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":24894,"slug":24895,"articleIntro":24894,"category":24896},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[24897],{"metadata":24898,"sys":24901,"fields":24908},{"tags":24899,"concepts":24900},[],[],{"space":24902,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24904,"publishedVersion":469,"revision":62,"contentType":24906,"locale":29},{"sys":24903},{"type":12,"linkType":13,"id":14},{"sys":24905},{"id":21,"type":12,"linkType":22},{"sys":24907},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24909,"metaTitle":479,"metaDescription":480,"mainTitle":24910,"subtitle":499,"heroImage":24925,"ctaButton":522,"ctaLink":523},[478],{"data":24911,"content":24912,"nodeType":74},{},[24913,24919],{"data":24914,"content":24915,"nodeType":491},{},[24916],{"data":24917,"marks":24918,"value":490,"nodeType":82},{},[],{"data":24920,"content":24921,"nodeType":87},{},[24922],{"data":24923,"marks":24924,"value":498,"nodeType":82},{},[],{"metadata":24926,"sys":24929,"fields":24934},{"tags":24927,"concepts":24928},[],[],{"space":24930,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24932,"publishedVersion":62,"revision":44,"locale":29},{"sys":24931},{"type":12,"linkType":13,"id":14},{"sys":24933},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24935},{"url":514,"details":24936,"fileName":520,"contentType":521},{"size":516,"image":24937},{"width":518,"height":519},{"sys":24939,"fields":24942},{"id":24940,"createdAt":24941},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":24943,"slug":24944,"articleIntro":-1,"category":24945},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[24946],{"metadata":24947,"sys":24950,"fields":24957},{"tags":24948,"concepts":24949},[],[],{"space":24951,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":24953,"publishedVersion":469,"revision":62,"contentType":24955,"locale":29},{"sys":24952},{"type":12,"linkType":13,"id":14},{"sys":24954},{"id":21,"type":12,"linkType":22},{"sys":24956},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":24958,"metaTitle":479,"metaDescription":480,"mainTitle":24959,"subtitle":499,"heroImage":24974,"ctaButton":522,"ctaLink":523},[478],{"data":24960,"content":24961,"nodeType":74},{},[24962,24968],{"data":24963,"content":24964,"nodeType":491},{},[24965],{"data":24966,"marks":24967,"value":490,"nodeType":82},{},[],{"data":24969,"content":24970,"nodeType":87},{},[24971],{"data":24972,"marks":24973,"value":498,"nodeType":82},{},[],{"metadata":24975,"sys":24978,"fields":24983},{"tags":24976,"concepts":24977},[],[],{"space":24979,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":24981,"publishedVersion":62,"revision":44,"locale":29},{"sys":24980},{"type":12,"linkType":13,"id":14},{"sys":24982},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":24984},{"url":514,"details":24985,"fileName":520,"contentType":521},{"size":516,"image":24986},{"width":518,"height":519},{"sys":24988,"fields":24991},{"id":24989,"createdAt":24990},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":24992,"slug":24993,"articleIntro":24994,"category":24995},"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. ",[24996],{"metadata":24997,"sys":25000,"fields":25007},{"tags":24998,"concepts":24999},[],[],{"space":25001,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25003,"publishedVersion":469,"revision":62,"contentType":25005,"locale":29},{"sys":25002},{"type":12,"linkType":13,"id":14},{"sys":25004},{"id":21,"type":12,"linkType":22},{"sys":25006},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25008,"metaTitle":479,"metaDescription":480,"mainTitle":25009,"subtitle":499,"heroImage":25024,"ctaButton":522,"ctaLink":523},[478],{"data":25010,"content":25011,"nodeType":74},{},[25012,25018],{"data":25013,"content":25014,"nodeType":491},{},[25015],{"data":25016,"marks":25017,"value":490,"nodeType":82},{},[],{"data":25019,"content":25020,"nodeType":87},{},[25021],{"data":25022,"marks":25023,"value":498,"nodeType":82},{},[],{"metadata":25025,"sys":25028,"fields":25033},{"tags":25026,"concepts":25027},[],[],{"space":25029,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25031,"publishedVersion":62,"revision":44,"locale":29},{"sys":25030},{"type":12,"linkType":13,"id":14},{"sys":25032},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25034},{"url":514,"details":25035,"fileName":520,"contentType":521},{"size":516,"image":25036},{"width":518,"height":519},{"sys":25038,"fields":25041},{"id":25039,"createdAt":25040},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":25042,"slug":25043,"articleIntro":25044,"category":25045},"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.",[25046],{"metadata":25047,"sys":25050,"fields":25057},{"tags":25048,"concepts":25049},[],[],{"space":25051,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25053,"publishedVersion":469,"revision":62,"contentType":25055,"locale":29},{"sys":25052},{"type":12,"linkType":13,"id":14},{"sys":25054},{"id":21,"type":12,"linkType":22},{"sys":25056},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25058,"metaTitle":479,"metaDescription":480,"mainTitle":25059,"subtitle":499,"heroImage":25074,"ctaButton":522,"ctaLink":523},[478],{"data":25060,"content":25061,"nodeType":74},{},[25062,25068],{"data":25063,"content":25064,"nodeType":491},{},[25065],{"data":25066,"marks":25067,"value":490,"nodeType":82},{},[],{"data":25069,"content":25070,"nodeType":87},{},[25071],{"data":25072,"marks":25073,"value":498,"nodeType":82},{},[],{"metadata":25075,"sys":25078,"fields":25083},{"tags":25076,"concepts":25077},[],[],{"space":25079,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25081,"publishedVersion":62,"revision":44,"locale":29},{"sys":25080},{"type":12,"linkType":13,"id":14},{"sys":25082},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25084},{"url":514,"details":25085,"fileName":520,"contentType":521},{"size":516,"image":25086},{"width":518,"height":519},{"sys":25088,"fields":25091},{"id":25089,"createdAt":25090},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":25092,"slug":25093,"articleIntro":-1,"category":25094},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[25095],{"metadata":25096,"sys":25099,"fields":25106},{"tags":25097,"concepts":25098},[],[],{"space":25100,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25102,"publishedVersion":469,"revision":62,"contentType":25104,"locale":29},{"sys":25101},{"type":12,"linkType":13,"id":14},{"sys":25103},{"id":21,"type":12,"linkType":22},{"sys":25105},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25107,"metaTitle":479,"metaDescription":480,"mainTitle":25108,"subtitle":499,"heroImage":25123,"ctaButton":522,"ctaLink":523},[478],{"data":25109,"content":25110,"nodeType":74},{},[25111,25117],{"data":25112,"content":25113,"nodeType":491},{},[25114],{"data":25115,"marks":25116,"value":490,"nodeType":82},{},[],{"data":25118,"content":25119,"nodeType":87},{},[25120],{"data":25121,"marks":25122,"value":498,"nodeType":82},{},[],{"metadata":25124,"sys":25127,"fields":25132},{"tags":25125,"concepts":25126},[],[],{"space":25128,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25130,"publishedVersion":62,"revision":44,"locale":29},{"sys":25129},{"type":12,"linkType":13,"id":14},{"sys":25131},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25133},{"url":514,"details":25134,"fileName":520,"contentType":521},{"size":516,"image":25135},{"width":518,"height":519},{"sys":25137,"fields":25140},{"id":25138,"createdAt":25139},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":25141,"slug":25142,"articleIntro":25141,"category":25143},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[25144],{"metadata":25145,"sys":25148,"fields":25155},{"tags":25146,"concepts":25147},[],[],{"space":25149,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25151,"publishedVersion":469,"revision":62,"contentType":25153,"locale":29},{"sys":25150},{"type":12,"linkType":13,"id":14},{"sys":25152},{"id":21,"type":12,"linkType":22},{"sys":25154},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25156,"metaTitle":479,"metaDescription":480,"mainTitle":25157,"subtitle":499,"heroImage":25172,"ctaButton":522,"ctaLink":523},[478],{"data":25158,"content":25159,"nodeType":74},{},[25160,25166],{"data":25161,"content":25162,"nodeType":491},{},[25163],{"data":25164,"marks":25165,"value":490,"nodeType":82},{},[],{"data":25167,"content":25168,"nodeType":87},{},[25169],{"data":25170,"marks":25171,"value":498,"nodeType":82},{},[],{"metadata":25173,"sys":25176,"fields":25181},{"tags":25174,"concepts":25175},[],[],{"space":25177,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25179,"publishedVersion":62,"revision":44,"locale":29},{"sys":25178},{"type":12,"linkType":13,"id":14},{"sys":25180},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25182},{"url":514,"details":25183,"fileName":520,"contentType":521},{"size":516,"image":25184},{"width":518,"height":519},{"sys":25186,"fields":25189},{"id":25187,"createdAt":25188},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":25190,"slug":25191,"articleIntro":25190,"category":25192},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[25193],{"metadata":25194,"sys":25197,"fields":25204},{"tags":25195,"concepts":25196},[],[],{"space":25198,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25200,"publishedVersion":469,"revision":62,"contentType":25202,"locale":29},{"sys":25199},{"type":12,"linkType":13,"id":14},{"sys":25201},{"id":21,"type":12,"linkType":22},{"sys":25203},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25205,"metaTitle":479,"metaDescription":480,"mainTitle":25206,"subtitle":499,"heroImage":25221,"ctaButton":522,"ctaLink":523},[478],{"data":25207,"content":25208,"nodeType":74},{},[25209,25215],{"data":25210,"content":25211,"nodeType":491},{},[25212],{"data":25213,"marks":25214,"value":490,"nodeType":82},{},[],{"data":25216,"content":25217,"nodeType":87},{},[25218],{"data":25219,"marks":25220,"value":498,"nodeType":82},{},[],{"metadata":25222,"sys":25225,"fields":25230},{"tags":25223,"concepts":25224},[],[],{"space":25226,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25228,"publishedVersion":62,"revision":44,"locale":29},{"sys":25227},{"type":12,"linkType":13,"id":14},{"sys":25229},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25231},{"url":514,"details":25232,"fileName":520,"contentType":521},{"size":516,"image":25233},{"width":518,"height":519},{"sys":25235,"fields":25238},{"id":25236,"createdAt":25237},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":25239,"slug":25240,"articleIntro":25239,"category":25241},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[25242],{"metadata":25243,"sys":25246,"fields":25253},{"tags":25244,"concepts":25245},[],[],{"space":25247,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25249,"publishedVersion":469,"revision":62,"contentType":25251,"locale":29},{"sys":25248},{"type":12,"linkType":13,"id":14},{"sys":25250},{"id":21,"type":12,"linkType":22},{"sys":25252},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25254,"metaTitle":479,"metaDescription":480,"mainTitle":25255,"subtitle":499,"heroImage":25270,"ctaButton":522,"ctaLink":523},[478],{"data":25256,"content":25257,"nodeType":74},{},[25258,25264],{"data":25259,"content":25260,"nodeType":491},{},[25261],{"data":25262,"marks":25263,"value":490,"nodeType":82},{},[],{"data":25265,"content":25266,"nodeType":87},{},[25267],{"data":25268,"marks":25269,"value":498,"nodeType":82},{},[],{"metadata":25271,"sys":25274,"fields":25279},{"tags":25272,"concepts":25273},[],[],{"space":25275,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25277,"publishedVersion":62,"revision":44,"locale":29},{"sys":25276},{"type":12,"linkType":13,"id":14},{"sys":25278},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25280},{"url":514,"details":25281,"fileName":520,"contentType":521},{"size":516,"image":25282},{"width":518,"height":519},{"sys":25284,"fields":25287},{"id":25285,"createdAt":25286},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":25288,"slug":25289,"articleIntro":25288,"category":25290},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[25291],{"metadata":25292,"sys":25295,"fields":25302},{"tags":25293,"concepts":25294},[],[],{"space":25296,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25298,"publishedVersion":469,"revision":62,"contentType":25300,"locale":29},{"sys":25297},{"type":12,"linkType":13,"id":14},{"sys":25299},{"id":21,"type":12,"linkType":22},{"sys":25301},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25303,"metaTitle":479,"metaDescription":480,"mainTitle":25304,"subtitle":499,"heroImage":25319,"ctaButton":522,"ctaLink":523},[478],{"data":25305,"content":25306,"nodeType":74},{},[25307,25313],{"data":25308,"content":25309,"nodeType":491},{},[25310],{"data":25311,"marks":25312,"value":490,"nodeType":82},{},[],{"data":25314,"content":25315,"nodeType":87},{},[25316],{"data":25317,"marks":25318,"value":498,"nodeType":82},{},[],{"metadata":25320,"sys":25323,"fields":25328},{"tags":25321,"concepts":25322},[],[],{"space":25324,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25326,"publishedVersion":62,"revision":44,"locale":29},{"sys":25325},{"type":12,"linkType":13,"id":14},{"sys":25327},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25329},{"url":514,"details":25330,"fileName":520,"contentType":521},{"size":516,"image":25331},{"width":518,"height":519},{"sys":25333,"fields":25336},{"id":25334,"createdAt":25335},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":25337,"slug":25338,"articleIntro":25337,"category":25339},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[25340],{"metadata":25341,"sys":25344,"fields":25351},{"tags":25342,"concepts":25343},[],[],{"space":25345,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25347,"publishedVersion":469,"revision":62,"contentType":25349,"locale":29},{"sys":25346},{"type":12,"linkType":13,"id":14},{"sys":25348},{"id":21,"type":12,"linkType":22},{"sys":25350},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25352,"metaTitle":479,"metaDescription":480,"mainTitle":25353,"subtitle":499,"heroImage":25368,"ctaButton":522,"ctaLink":523},[478],{"data":25354,"content":25355,"nodeType":74},{},[25356,25362],{"data":25357,"content":25358,"nodeType":491},{},[25359],{"data":25360,"marks":25361,"value":490,"nodeType":82},{},[],{"data":25363,"content":25364,"nodeType":87},{},[25365],{"data":25366,"marks":25367,"value":498,"nodeType":82},{},[],{"metadata":25369,"sys":25372,"fields":25377},{"tags":25370,"concepts":25371},[],[],{"space":25373,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25375,"publishedVersion":62,"revision":44,"locale":29},{"sys":25374},{"type":12,"linkType":13,"id":14},{"sys":25376},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25378},{"url":514,"details":25379,"fileName":520,"contentType":521},{"size":516,"image":25380},{"width":518,"height":519},{"sys":25382,"fields":25385},{"id":25383,"createdAt":25384},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":25386,"slug":25387,"articleIntro":25386,"category":25388},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[25389],{"metadata":25390,"sys":25393,"fields":25400},{"tags":25391,"concepts":25392},[],[],{"space":25394,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25396,"publishedVersion":469,"revision":62,"contentType":25398,"locale":29},{"sys":25395},{"type":12,"linkType":13,"id":14},{"sys":25397},{"id":21,"type":12,"linkType":22},{"sys":25399},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25401,"metaTitle":479,"metaDescription":480,"mainTitle":25402,"subtitle":499,"heroImage":25417,"ctaButton":522,"ctaLink":523},[478],{"data":25403,"content":25404,"nodeType":74},{},[25405,25411],{"data":25406,"content":25407,"nodeType":491},{},[25408],{"data":25409,"marks":25410,"value":490,"nodeType":82},{},[],{"data":25412,"content":25413,"nodeType":87},{},[25414],{"data":25415,"marks":25416,"value":498,"nodeType":82},{},[],{"metadata":25418,"sys":25421,"fields":25426},{"tags":25419,"concepts":25420},[],[],{"space":25422,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25424,"publishedVersion":62,"revision":44,"locale":29},{"sys":25423},{"type":12,"linkType":13,"id":14},{"sys":25425},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25427},{"url":514,"details":25428,"fileName":520,"contentType":521},{"size":516,"image":25429},{"width":518,"height":519},{"sys":25431,"fields":25434},{"id":25432,"createdAt":25433},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":25435,"slug":25436,"articleIntro":25435,"category":25437},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[25438],{"metadata":25439,"sys":25442,"fields":25449},{"tags":25440,"concepts":25441},[],[],{"space":25443,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25445,"publishedVersion":469,"revision":62,"contentType":25447,"locale":29},{"sys":25444},{"type":12,"linkType":13,"id":14},{"sys":25446},{"id":21,"type":12,"linkType":22},{"sys":25448},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25450,"metaTitle":479,"metaDescription":480,"mainTitle":25451,"subtitle":499,"heroImage":25466,"ctaButton":522,"ctaLink":523},[478],{"data":25452,"content":25453,"nodeType":74},{},[25454,25460],{"data":25455,"content":25456,"nodeType":491},{},[25457],{"data":25458,"marks":25459,"value":490,"nodeType":82},{},[],{"data":25461,"content":25462,"nodeType":87},{},[25463],{"data":25464,"marks":25465,"value":498,"nodeType":82},{},[],{"metadata":25467,"sys":25470,"fields":25475},{"tags":25468,"concepts":25469},[],[],{"space":25471,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25473,"publishedVersion":62,"revision":44,"locale":29},{"sys":25472},{"type":12,"linkType":13,"id":14},{"sys":25474},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25476},{"url":514,"details":25477,"fileName":520,"contentType":521},{"size":516,"image":25478},{"width":518,"height":519},{"sys":25480,"fields":25483},{"id":25481,"createdAt":25482},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":25484,"slug":25485,"articleIntro":25484,"category":25486},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[25487],{"metadata":25488,"sys":25491,"fields":25498},{"tags":25489,"concepts":25490},[],[],{"space":25492,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25494,"publishedVersion":469,"revision":62,"contentType":25496,"locale":29},{"sys":25493},{"type":12,"linkType":13,"id":14},{"sys":25495},{"id":21,"type":12,"linkType":22},{"sys":25497},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25499,"metaTitle":479,"metaDescription":480,"mainTitle":25500,"subtitle":499,"heroImage":25515,"ctaButton":522,"ctaLink":523},[478],{"data":25501,"content":25502,"nodeType":74},{},[25503,25509],{"data":25504,"content":25505,"nodeType":491},{},[25506],{"data":25507,"marks":25508,"value":490,"nodeType":82},{},[],{"data":25510,"content":25511,"nodeType":87},{},[25512],{"data":25513,"marks":25514,"value":498,"nodeType":82},{},[],{"metadata":25516,"sys":25519,"fields":25524},{"tags":25517,"concepts":25518},[],[],{"space":25520,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25522,"publishedVersion":62,"revision":44,"locale":29},{"sys":25521},{"type":12,"linkType":13,"id":14},{"sys":25523},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25525},{"url":514,"details":25526,"fileName":520,"contentType":521},{"size":516,"image":25527},{"width":518,"height":519},{"sys":25529,"fields":25532},{"id":25530,"createdAt":25531},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":25533,"slug":25534,"articleIntro":25533,"category":25535},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[25536],{"metadata":25537,"sys":25540,"fields":25547},{"tags":25538,"concepts":25539},[],[],{"space":25541,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25543,"publishedVersion":469,"revision":62,"contentType":25545,"locale":29},{"sys":25542},{"type":12,"linkType":13,"id":14},{"sys":25544},{"id":21,"type":12,"linkType":22},{"sys":25546},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25548,"metaTitle":479,"metaDescription":480,"mainTitle":25549,"subtitle":499,"heroImage":25564,"ctaButton":522,"ctaLink":523},[478],{"data":25550,"content":25551,"nodeType":74},{},[25552,25558],{"data":25553,"content":25554,"nodeType":491},{},[25555],{"data":25556,"marks":25557,"value":490,"nodeType":82},{},[],{"data":25559,"content":25560,"nodeType":87},{},[25561],{"data":25562,"marks":25563,"value":498,"nodeType":82},{},[],{"metadata":25565,"sys":25568,"fields":25573},{"tags":25566,"concepts":25567},[],[],{"space":25569,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25571,"publishedVersion":62,"revision":44,"locale":29},{"sys":25570},{"type":12,"linkType":13,"id":14},{"sys":25572},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25574},{"url":514,"details":25575,"fileName":520,"contentType":521},{"size":516,"image":25576},{"width":518,"height":519},{"sys":25578,"fields":25581},{"id":25579,"createdAt":25580},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":25582,"slug":25583,"articleIntro":-1,"category":25584},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[25585],{"metadata":25586,"sys":25589,"fields":25596},{"tags":25587,"concepts":25588},[],[],{"space":25590,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25592,"publishedVersion":469,"revision":62,"contentType":25594,"locale":29},{"sys":25591},{"type":12,"linkType":13,"id":14},{"sys":25593},{"id":21,"type":12,"linkType":22},{"sys":25595},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25597,"metaTitle":479,"metaDescription":480,"mainTitle":25598,"subtitle":499,"heroImage":25613,"ctaButton":522,"ctaLink":523},[478],{"data":25599,"content":25600,"nodeType":74},{},[25601,25607],{"data":25602,"content":25603,"nodeType":491},{},[25604],{"data":25605,"marks":25606,"value":490,"nodeType":82},{},[],{"data":25608,"content":25609,"nodeType":87},{},[25610],{"data":25611,"marks":25612,"value":498,"nodeType":82},{},[],{"metadata":25614,"sys":25617,"fields":25622},{"tags":25615,"concepts":25616},[],[],{"space":25618,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25620,"publishedVersion":62,"revision":44,"locale":29},{"sys":25619},{"type":12,"linkType":13,"id":14},{"sys":25621},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25623},{"url":514,"details":25624,"fileName":520,"contentType":521},{"size":516,"image":25625},{"width":518,"height":519},{"sys":25627,"fields":25630},{"id":25628,"createdAt":25629},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":25631,"slug":25632,"articleIntro":25631,"category":25633},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[25634],{"metadata":25635,"sys":25638,"fields":25645},{"tags":25636,"concepts":25637},[],[],{"space":25639,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25641,"publishedVersion":469,"revision":62,"contentType":25643,"locale":29},{"sys":25640},{"type":12,"linkType":13,"id":14},{"sys":25642},{"id":21,"type":12,"linkType":22},{"sys":25644},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25646,"metaTitle":479,"metaDescription":480,"mainTitle":25647,"subtitle":499,"heroImage":25662,"ctaButton":522,"ctaLink":523},[478],{"data":25648,"content":25649,"nodeType":74},{},[25650,25656],{"data":25651,"content":25652,"nodeType":491},{},[25653],{"data":25654,"marks":25655,"value":490,"nodeType":82},{},[],{"data":25657,"content":25658,"nodeType":87},{},[25659],{"data":25660,"marks":25661,"value":498,"nodeType":82},{},[],{"metadata":25663,"sys":25666,"fields":25671},{"tags":25664,"concepts":25665},[],[],{"space":25667,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25669,"publishedVersion":62,"revision":44,"locale":29},{"sys":25668},{"type":12,"linkType":13,"id":14},{"sys":25670},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25672},{"url":514,"details":25673,"fileName":520,"contentType":521},{"size":516,"image":25674},{"width":518,"height":519},{"sys":25676,"fields":25678},{"id":25677,"createdAt":871},"162s9jHJG3pe8Lo9DnYq87",{"title":25679,"slug":25680,"articleIntro":25679,"category":25681},"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",[25682],{"metadata":25683,"sys":25686,"fields":25693},{"tags":25684,"concepts":25685},[],[],{"space":25687,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25689,"publishedVersion":469,"revision":62,"contentType":25691,"locale":29},{"sys":25688},{"type":12,"linkType":13,"id":14},{"sys":25690},{"id":21,"type":12,"linkType":22},{"sys":25692},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25694,"metaTitle":479,"metaDescription":480,"mainTitle":25695,"subtitle":499,"heroImage":25710,"ctaButton":522,"ctaLink":523},[478],{"data":25696,"content":25697,"nodeType":74},{},[25698,25704],{"data":25699,"content":25700,"nodeType":491},{},[25701],{"data":25702,"marks":25703,"value":490,"nodeType":82},{},[],{"data":25705,"content":25706,"nodeType":87},{},[25707],{"data":25708,"marks":25709,"value":498,"nodeType":82},{},[],{"metadata":25711,"sys":25714,"fields":25719},{"tags":25712,"concepts":25713},[],[],{"space":25715,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":25717,"publishedVersion":62,"revision":44,"locale":29},{"sys":25716},{"type":12,"linkType":13,"id":14},{"sys":25718},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":25720},{"url":514,"details":25721,"fileName":520,"contentType":521},{"size":516,"image":25722},{"width":518,"height":519},{"sys":25724,"fields":25726},{"id":25725,"createdAt":969},"7GH5W3gIeo0kaxv4wDjiev",{"title":25727,"slug":25728,"articleIntro":25727,"category":25729},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[25730],{"metadata":25731,"sys":25734,"fields":25741},{"tags":25732,"concepts":25733},[],[],{"space":25735,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25737,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25742,"metaTitle":479,"metaDescription":480,"mainTitle":25743,"subtitle":499,"heroImage":25758,"ctaButton":522,"ctaLink":523},[478],{"data":25744,"content":25745,"nodeType":74},{},[25746,25752],{"data":25747,"content":25748,"nodeType":491},{},[25749],{"data":25750,"marks":25751,"value":490,"nodeType":82},{},[],{"data":25753,"content":25754,"nodeType":87},{},[25755],{"data":25756,"marks":25757,"value":498,"nodeType":82},{},[],{"metadata":25759,"sys":25762,"fields":25767},{"tags":25760,"concepts":25761},[],[],{"space":25763,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":25768},{"url":514,"details":25769,"fileName":520,"contentType":521},{"size":516,"image":25770},{"width":518,"height":519},{"sys":25772,"fields":25775},{"id":25773,"createdAt":25774},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":25776,"slug":25777,"articleIntro":25776,"category":25778},"Classe 15 - Provisions","classe-15-provisions",[25779],{"metadata":25780,"sys":25783,"fields":25790},{"tags":25781,"concepts":25782},[],[],{"space":25784,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25786,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25791,"metaTitle":479,"metaDescription":480,"mainTitle":25792,"subtitle":499,"heroImage":25807,"ctaButton":522,"ctaLink":523},[478],{"data":25793,"content":25794,"nodeType":74},{},[25795,25801],{"data":25796,"content":25797,"nodeType":491},{},[25798],{"data":25799,"marks":25800,"value":490,"nodeType":82},{},[],{"data":25802,"content":25803,"nodeType":87},{},[25804],{"data":25805,"marks":25806,"value":498,"nodeType":82},{},[],{"metadata":25808,"sys":25811,"fields":25816},{"tags":25809,"concepts":25810},[],[],{"space":25812,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":25817},{"url":514,"details":25818,"fileName":520,"contentType":521},{"size":516,"image":25819},{"width":518,"height":519},{"sys":25821,"fields":25824},{"id":25822,"createdAt":25823},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":25825,"slug":25826,"articleIntro":25825,"category":25827},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[25828],{"metadata":25829,"sys":25832,"fields":25839},{"tags":25830,"concepts":25831},[],[],{"space":25833,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25835,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25840,"metaTitle":479,"metaDescription":480,"mainTitle":25841,"subtitle":499,"heroImage":25856,"ctaButton":522,"ctaLink":523},[478],{"data":25842,"content":25843,"nodeType":74},{},[25844,25850],{"data":25845,"content":25846,"nodeType":491},{},[25847],{"data":25848,"marks":25849,"value":490,"nodeType":82},{},[],{"data":25851,"content":25852,"nodeType":87},{},[25853],{"data":25854,"marks":25855,"value":498,"nodeType":82},{},[],{"metadata":25857,"sys":25860,"fields":25865},{"tags":25858,"concepts":25859},[],[],{"space":25861,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":25866},{"url":514,"details":25867,"fileName":520,"contentType":521},{"size":516,"image":25868},{"width":518,"height":519},{"sys":25870,"fields":25873},{"id":25871,"createdAt":25872},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":25874,"slug":25875,"articleIntro":-1,"category":25876},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[25877],{"metadata":25878,"sys":25881,"fields":25888},{"tags":25879,"concepts":25880},[],[],{"space":25882,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25884,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25889,"metaTitle":479,"metaDescription":480,"mainTitle":25890,"subtitle":499,"heroImage":25905,"ctaButton":522,"ctaLink":523},[478],{"data":25891,"content":25892,"nodeType":74},{},[25893,25899],{"data":25894,"content":25895,"nodeType":491},{},[25896],{"data":25897,"marks":25898,"value":490,"nodeType":82},{},[],{"data":25900,"content":25901,"nodeType":87},{},[25902],{"data":25903,"marks":25904,"value":498,"nodeType":82},{},[],{"metadata":25906,"sys":25909,"fields":25914},{"tags":25907,"concepts":25908},[],[],{"space":25910,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":25915},{"url":514,"details":25916,"fileName":520,"contentType":521},{"size":516,"image":25917},{"width":518,"height":519},{"sys":25919,"fields":25922},{"id":25920,"createdAt":25921},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":25923,"slug":25924,"articleIntro":25923,"category":25925},"6471 - Prestations directes","compte-6471-prestations-directes",[25926],{"metadata":25927,"sys":25930,"fields":25937},{"tags":25928,"concepts":25929},[],[],{"space":25931,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25933,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25938,"metaTitle":479,"metaDescription":480,"mainTitle":25939,"subtitle":499,"heroImage":25954,"ctaButton":522,"ctaLink":523},[478],{"data":25940,"content":25941,"nodeType":74},{},[25942,25948],{"data":25943,"content":25944,"nodeType":491},{},[25945],{"data":25946,"marks":25947,"value":490,"nodeType":82},{},[],{"data":25949,"content":25950,"nodeType":87},{},[25951],{"data":25952,"marks":25953,"value":498,"nodeType":82},{},[],{"metadata":25955,"sys":25958,"fields":25963},{"tags":25956,"concepts":25957},[],[],{"space":25959,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":25964},{"url":514,"details":25965,"fileName":520,"contentType":521},{"size":516,"image":25966},{"width":518,"height":519},{"sys":25968,"fields":25971},{"id":25969,"createdAt":25970},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":25972,"slug":25973,"articleIntro":25972,"category":25974},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[25975],{"metadata":25976,"sys":25979,"fields":25986},{"tags":25977,"concepts":25978},[],[],{"space":25980,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":25982,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":25987,"metaTitle":479,"metaDescription":480,"mainTitle":25988,"subtitle":499,"heroImage":26003,"ctaButton":522,"ctaLink":523},[478],{"data":25989,"content":25990,"nodeType":74},{},[25991,25997],{"data":25992,"content":25993,"nodeType":491},{},[25994],{"data":25995,"marks":25996,"value":490,"nodeType":82},{},[],{"data":25998,"content":25999,"nodeType":87},{},[26000],{"data":26001,"marks":26002,"value":498,"nodeType":82},{},[],{"metadata":26004,"sys":26007,"fields":26012},{"tags":26005,"concepts":26006},[],[],{"space":26008,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26013},{"url":514,"details":26014,"fileName":520,"contentType":521},{"size":516,"image":26015},{"width":518,"height":519},{"sys":26017,"fields":26020},{"id":26018,"createdAt":26019},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":26021,"slug":26022,"articleIntro":26021,"category":26023},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[26024],{"metadata":26025,"sys":26028,"fields":26035},{"tags":26026,"concepts":26027},[],[],{"space":26029,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26031,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26036,"metaTitle":479,"metaDescription":480,"mainTitle":26037,"subtitle":499,"heroImage":26052,"ctaButton":522,"ctaLink":523},[478],{"data":26038,"content":26039,"nodeType":74},{},[26040,26046],{"data":26041,"content":26042,"nodeType":491},{},[26043],{"data":26044,"marks":26045,"value":490,"nodeType":82},{},[],{"data":26047,"content":26048,"nodeType":87},{},[26049],{"data":26050,"marks":26051,"value":498,"nodeType":82},{},[],{"metadata":26053,"sys":26056,"fields":26061},{"tags":26054,"concepts":26055},[],[],{"space":26057,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26062},{"url":514,"details":26063,"fileName":520,"contentType":521},{"size":516,"image":26064},{"width":518,"height":519},{"sys":26066,"fields":26069},{"id":26067,"createdAt":26068},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":26070,"slug":26071,"articleIntro":26070,"category":26072},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[26073],{"metadata":26074,"sys":26077,"fields":26084},{"tags":26075,"concepts":26076},[],[],{"space":26078,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26080,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26085,"metaTitle":479,"metaDescription":480,"mainTitle":26086,"subtitle":499,"heroImage":26101,"ctaButton":522,"ctaLink":523},[478],{"data":26087,"content":26088,"nodeType":74},{},[26089,26095],{"data":26090,"content":26091,"nodeType":491},{},[26092],{"data":26093,"marks":26094,"value":490,"nodeType":82},{},[],{"data":26096,"content":26097,"nodeType":87},{},[26098],{"data":26099,"marks":26100,"value":498,"nodeType":82},{},[],{"metadata":26102,"sys":26105,"fields":26110},{"tags":26103,"concepts":26104},[],[],{"space":26106,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26111},{"url":514,"details":26112,"fileName":520,"contentType":521},{"size":516,"image":26113},{"width":518,"height":519},{"sys":26115,"fields":26118},{"id":26116,"createdAt":26117},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":26119,"slug":26120,"articleIntro":26119,"category":26121},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[26122],{"metadata":26123,"sys":26126,"fields":26133},{"tags":26124,"concepts":26125},[],[],{"space":26127,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26129,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26134,"metaTitle":479,"metaDescription":480,"mainTitle":26135,"subtitle":499,"heroImage":26150,"ctaButton":522,"ctaLink":523},[478],{"data":26136,"content":26137,"nodeType":74},{},[26138,26144],{"data":26139,"content":26140,"nodeType":491},{},[26141],{"data":26142,"marks":26143,"value":490,"nodeType":82},{},[],{"data":26145,"content":26146,"nodeType":87},{},[26147],{"data":26148,"marks":26149,"value":498,"nodeType":82},{},[],{"metadata":26151,"sys":26154,"fields":26159},{"tags":26152,"concepts":26153},[],[],{"space":26155,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26160},{"url":514,"details":26161,"fileName":520,"contentType":521},{"size":516,"image":26162},{"width":518,"height":519},{"sys":26164,"fields":26166},{"id":26165,"createdAt":9405},"1gL1TVBdSVq2maqsnWjSUW",{"title":26167,"slug":26168,"articleIntro":-1,"category":26169},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[26170],{"metadata":26171,"sys":26174,"fields":26181},{"tags":26172,"concepts":26173},[],[],{"space":26175,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26177,"publishedVersion":469,"revision":62,"contentType":26179,"locale":29},{"sys":26176},{"type":12,"linkType":13,"id":14},{"sys":26178},{"id":21,"type":12,"linkType":22},{"sys":26180},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26182,"metaTitle":479,"metaDescription":480,"mainTitle":26183,"subtitle":499,"heroImage":26198,"ctaButton":522,"ctaLink":523},[478],{"data":26184,"content":26185,"nodeType":74},{},[26186,26192],{"data":26187,"content":26188,"nodeType":491},{},[26189],{"data":26190,"marks":26191,"value":490,"nodeType":82},{},[],{"data":26193,"content":26194,"nodeType":87},{},[26195],{"data":26196,"marks":26197,"value":498,"nodeType":82},{},[],{"metadata":26199,"sys":26202,"fields":26207},{"tags":26200,"concepts":26201},[],[],{"space":26203,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":26205,"publishedVersion":62,"revision":44,"locale":29},{"sys":26204},{"type":12,"linkType":13,"id":14},{"sys":26206},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":26208},{"url":514,"details":26209,"fileName":520,"contentType":521},{"size":516,"image":26210},{"width":518,"height":519},{"sys":26212,"fields":26215},{"id":26213,"createdAt":26214},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":26216,"slug":26217,"articleIntro":26218,"category":26219},"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.",[26220],{"metadata":26221,"sys":26224,"fields":26231},{"tags":26222,"concepts":26223},[],[],{"space":26225,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26227,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26232,"metaTitle":479,"metaDescription":480,"mainTitle":26233,"subtitle":499,"heroImage":26248,"ctaButton":522,"ctaLink":523},[478],{"data":26234,"content":26235,"nodeType":74},{},[26236,26242],{"data":26237,"content":26238,"nodeType":491},{},[26239],{"data":26240,"marks":26241,"value":490,"nodeType":82},{},[],{"data":26243,"content":26244,"nodeType":87},{},[26245],{"data":26246,"marks":26247,"value":498,"nodeType":82},{},[],{"metadata":26249,"sys":26252,"fields":26257},{"tags":26250,"concepts":26251},[],[],{"space":26253,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26258},{"url":514,"details":26259,"fileName":520,"contentType":521},{"size":516,"image":26260},{"width":518,"height":519},{"sys":26262,"fields":26265},{"id":26263,"createdAt":26264},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":26266,"slug":26267,"articleIntro":26266,"category":26268},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[26269],{"metadata":26270,"sys":26273,"fields":26280},{"tags":26271,"concepts":26272},[],[],{"space":26274,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26276,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26281,"metaTitle":479,"metaDescription":480,"mainTitle":26282,"subtitle":499,"heroImage":26297,"ctaButton":522,"ctaLink":523},[478],{"data":26283,"content":26284,"nodeType":74},{},[26285,26291],{"data":26286,"content":26287,"nodeType":491},{},[26288],{"data":26289,"marks":26290,"value":490,"nodeType":82},{},[],{"data":26292,"content":26293,"nodeType":87},{},[26294],{"data":26295,"marks":26296,"value":498,"nodeType":82},{},[],{"metadata":26298,"sys":26301,"fields":26306},{"tags":26299,"concepts":26300},[],[],{"space":26302,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26307},{"url":514,"details":26308,"fileName":520,"contentType":521},{"size":516,"image":26309},{"width":518,"height":519},{"sys":26311,"fields":26314},{"id":26312,"createdAt":26313},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":26315,"slug":26316,"articleIntro":26315,"category":26317},"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",[26318],{"metadata":26319,"sys":26322,"fields":26329},{"tags":26320,"concepts":26321},[],[],{"space":26323,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26325,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26330,"metaTitle":479,"metaDescription":480,"mainTitle":26331,"subtitle":499,"heroImage":26346,"ctaButton":522,"ctaLink":523},[478],{"data":26332,"content":26333,"nodeType":74},{},[26334,26340],{"data":26335,"content":26336,"nodeType":491},{},[26337],{"data":26338,"marks":26339,"value":490,"nodeType":82},{},[],{"data":26341,"content":26342,"nodeType":87},{},[26343],{"data":26344,"marks":26345,"value":498,"nodeType":82},{},[],{"metadata":26347,"sys":26350,"fields":26355},{"tags":26348,"concepts":26349},[],[],{"space":26351,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26356},{"url":514,"details":26357,"fileName":520,"contentType":521},{"size":516,"image":26358},{"width":518,"height":519},{"sys":26360,"fields":26363},{"id":26361,"createdAt":26362},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":26364,"slug":26365,"articleIntro":26364,"category":26366},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[26367],{"metadata":26368,"sys":26371,"fields":26378},{"tags":26369,"concepts":26370},[],[],{"space":26372,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26374,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26379,"metaTitle":479,"metaDescription":480,"mainTitle":26380,"subtitle":499,"heroImage":26395,"ctaButton":522,"ctaLink":523},[478],{"data":26381,"content":26382,"nodeType":74},{},[26383,26389],{"data":26384,"content":26385,"nodeType":491},{},[26386],{"data":26387,"marks":26388,"value":490,"nodeType":82},{},[],{"data":26390,"content":26391,"nodeType":87},{},[26392],{"data":26393,"marks":26394,"value":498,"nodeType":82},{},[],{"metadata":26396,"sys":26399,"fields":26404},{"tags":26397,"concepts":26398},[],[],{"space":26400,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26405},{"url":514,"details":26406,"fileName":520,"contentType":521},{"size":516,"image":26407},{"width":518,"height":519},{"sys":26409,"fields":26412},{"id":26410,"createdAt":26411},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":26413,"slug":26414,"articleIntro":26413,"category":26415},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[26416],{"metadata":26417,"sys":26420,"fields":26427},{"tags":26418,"concepts":26419},[],[],{"space":26421,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26423,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26428,"metaTitle":479,"metaDescription":480,"mainTitle":26429,"subtitle":499,"heroImage":26444,"ctaButton":522,"ctaLink":523},[478],{"data":26430,"content":26431,"nodeType":74},{},[26432,26438],{"data":26433,"content":26434,"nodeType":491},{},[26435],{"data":26436,"marks":26437,"value":490,"nodeType":82},{},[],{"data":26439,"content":26440,"nodeType":87},{},[26441],{"data":26442,"marks":26443,"value":498,"nodeType":82},{},[],{"metadata":26445,"sys":26448,"fields":26453},{"tags":26446,"concepts":26447},[],[],{"space":26449,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26454},{"url":514,"details":26455,"fileName":520,"contentType":521},{"size":516,"image":26456},{"width":518,"height":519},{"sys":26458,"fields":26461},{"id":26459,"createdAt":26460},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":26462,"slug":26463,"articleIntro":26462,"category":26464},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[26465],{"metadata":26466,"sys":26469,"fields":26476},{"tags":26467,"concepts":26468},[],[],{"space":26470,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26472,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26477,"metaTitle":479,"metaDescription":480,"mainTitle":26478,"subtitle":499,"heroImage":26493,"ctaButton":522,"ctaLink":523},[478],{"data":26479,"content":26480,"nodeType":74},{},[26481,26487],{"data":26482,"content":26483,"nodeType":491},{},[26484],{"data":26485,"marks":26486,"value":490,"nodeType":82},{},[],{"data":26488,"content":26489,"nodeType":87},{},[26490],{"data":26491,"marks":26492,"value":498,"nodeType":82},{},[],{"metadata":26494,"sys":26497,"fields":26502},{"tags":26495,"concepts":26496},[],[],{"space":26498,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26503},{"url":514,"details":26504,"fileName":520,"contentType":521},{"size":516,"image":26505},{"width":518,"height":519},{"sys":26507,"fields":26510},{"id":26508,"createdAt":26509},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":26511,"slug":26512,"articleIntro":26511,"category":26513},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[26514],{"metadata":26515,"sys":26518,"fields":26525},{"tags":26516,"concepts":26517},[],[],{"space":26519,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26521,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26526,"metaTitle":479,"metaDescription":480,"mainTitle":26527,"subtitle":499,"heroImage":26542,"ctaButton":522,"ctaLink":523},[478],{"data":26528,"content":26529,"nodeType":74},{},[26530,26536],{"data":26531,"content":26532,"nodeType":491},{},[26533],{"data":26534,"marks":26535,"value":490,"nodeType":82},{},[],{"data":26537,"content":26538,"nodeType":87},{},[26539],{"data":26540,"marks":26541,"value":498,"nodeType":82},{},[],{"metadata":26543,"sys":26546,"fields":26551},{"tags":26544,"concepts":26545},[],[],{"space":26547,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26552},{"url":514,"details":26553,"fileName":520,"contentType":521},{"size":516,"image":26554},{"width":518,"height":519},{"sys":26556,"fields":26559},{"id":26557,"createdAt":26558},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":26560,"slug":26561,"articleIntro":-1,"category":26562},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[26563],{"metadata":26564,"sys":26567,"fields":26574},{"tags":26565,"concepts":26566},[],[],{"space":26568,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26570,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26575,"metaTitle":479,"metaDescription":480,"mainTitle":26576,"subtitle":499,"heroImage":26591,"ctaButton":522,"ctaLink":523},[478],{"data":26577,"content":26578,"nodeType":74},{},[26579,26585],{"data":26580,"content":26581,"nodeType":491},{},[26582],{"data":26583,"marks":26584,"value":490,"nodeType":82},{},[],{"data":26586,"content":26587,"nodeType":87},{},[26588],{"data":26589,"marks":26590,"value":498,"nodeType":82},{},[],{"metadata":26592,"sys":26595,"fields":26600},{"tags":26593,"concepts":26594},[],[],{"space":26596,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26601},{"url":514,"details":26602,"fileName":520,"contentType":521},{"size":516,"image":26603},{"width":518,"height":519},{"sys":26605,"fields":26608},{"id":26606,"createdAt":26607},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":26609,"slug":26610,"articleIntro":26609,"category":26611},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[26612],{"metadata":26613,"sys":26616,"fields":26623},{"tags":26614,"concepts":26615},[],[],{"space":26617,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26619,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26624,"metaTitle":479,"metaDescription":480,"mainTitle":26625,"subtitle":499,"heroImage":26640,"ctaButton":522,"ctaLink":523},[478],{"data":26626,"content":26627,"nodeType":74},{},[26628,26634],{"data":26629,"content":26630,"nodeType":491},{},[26631],{"data":26632,"marks":26633,"value":490,"nodeType":82},{},[],{"data":26635,"content":26636,"nodeType":87},{},[26637],{"data":26638,"marks":26639,"value":498,"nodeType":82},{},[],{"metadata":26641,"sys":26644,"fields":26649},{"tags":26642,"concepts":26643},[],[],{"space":26645,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26650},{"url":514,"details":26651,"fileName":520,"contentType":521},{"size":516,"image":26652},{"width":518,"height":519},{"sys":26654,"fields":26657},{"id":26655,"createdAt":26656},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":26658,"slug":26659,"articleIntro":-1,"category":26660},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[26661],{"metadata":26662,"sys":26665,"fields":26672},{"tags":26663,"concepts":26664},[],[],{"space":26666,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26668,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26673,"metaTitle":479,"metaDescription":480,"mainTitle":26674,"subtitle":499,"heroImage":26689,"ctaButton":522,"ctaLink":523},[478],{"data":26675,"content":26676,"nodeType":74},{},[26677,26683],{"data":26678,"content":26679,"nodeType":491},{},[26680],{"data":26681,"marks":26682,"value":490,"nodeType":82},{},[],{"data":26684,"content":26685,"nodeType":87},{},[26686],{"data":26687,"marks":26688,"value":498,"nodeType":82},{},[],{"metadata":26690,"sys":26693,"fields":26698},{"tags":26691,"concepts":26692},[],[],{"space":26694,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26699},{"url":514,"details":26700,"fileName":520,"contentType":521},{"size":516,"image":26701},{"width":518,"height":519},{"sys":26703,"fields":26706},{"id":26704,"createdAt":26705},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":26707,"slug":26708,"articleIntro":26707,"category":26709},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[26710],{"metadata":26711,"sys":26714,"fields":26721},{"tags":26712,"concepts":26713},[],[],{"space":26715,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26717,"publishedVersion":469,"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":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26722,"metaTitle":479,"metaDescription":480,"mainTitle":26723,"subtitle":499,"heroImage":26738,"ctaButton":522,"ctaLink":523},[478],{"data":26724,"content":26725,"nodeType":74},{},[26726,26732],{"data":26727,"content":26728,"nodeType":491},{},[26729],{"data":26730,"marks":26731,"value":490,"nodeType":82},{},[],{"data":26733,"content":26734,"nodeType":87},{},[26735],{"data":26736,"marks":26737,"value":498,"nodeType":82},{},[],{"metadata":26739,"sys":26742,"fields":26747},{"tags":26740,"concepts":26741},[],[],{"space":26743,"id":507,"type":58,"createdAt":508,"updatedAt":508,"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":512,"description":498,"file":26748},{"url":514,"details":26749,"fileName":520,"contentType":521},{"size":516,"image":26750},{"width":518,"height":519},{"sys":26752,"fields":26755},{"id":26753,"createdAt":26754},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":26756,"slug":26757,"articleIntro":26756,"category":26758},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[26759],{"metadata":26760,"sys":26763,"fields":26770},{"tags":26761,"concepts":26762},[],[],{"space":26764,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26766,"publishedVersion":469,"revision":62,"contentType":26768,"locale":29},{"sys":26765},{"type":12,"linkType":13,"id":14},{"sys":26767},{"id":21,"type":12,"linkType":22},{"sys":26769},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26771,"metaTitle":479,"metaDescription":480,"mainTitle":26772,"subtitle":499,"heroImage":26787,"ctaButton":522,"ctaLink":523},[478],{"data":26773,"content":26774,"nodeType":74},{},[26775,26781],{"data":26776,"content":26777,"nodeType":491},{},[26778],{"data":26779,"marks":26780,"value":490,"nodeType":82},{},[],{"data":26782,"content":26783,"nodeType":87},{},[26784],{"data":26785,"marks":26786,"value":498,"nodeType":82},{},[],{"metadata":26788,"sys":26791,"fields":26796},{"tags":26789,"concepts":26790},[],[],{"space":26792,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":26794,"publishedVersion":62,"revision":44,"locale":29},{"sys":26793},{"type":12,"linkType":13,"id":14},{"sys":26795},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":26797},{"url":514,"details":26798,"fileName":520,"contentType":521},{"size":516,"image":26799},{"width":518,"height":519},{"sys":26801,"fields":26804},{"id":26802,"createdAt":26803},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":26805,"slug":26806,"articleIntro":26805,"category":26807},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[26808],{"metadata":26809,"sys":26812,"fields":26819},{"tags":26810,"concepts":26811},[],[],{"space":26813,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26815,"publishedVersion":469,"revision":62,"contentType":26817,"locale":29},{"sys":26814},{"type":12,"linkType":13,"id":14},{"sys":26816},{"id":21,"type":12,"linkType":22},{"sys":26818},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26820,"metaTitle":479,"metaDescription":480,"mainTitle":26821,"subtitle":499,"heroImage":26836,"ctaButton":522,"ctaLink":523},[478],{"data":26822,"content":26823,"nodeType":74},{},[26824,26830],{"data":26825,"content":26826,"nodeType":491},{},[26827],{"data":26828,"marks":26829,"value":490,"nodeType":82},{},[],{"data":26831,"content":26832,"nodeType":87},{},[26833],{"data":26834,"marks":26835,"value":498,"nodeType":82},{},[],{"metadata":26837,"sys":26840,"fields":26845},{"tags":26838,"concepts":26839},[],[],{"space":26841,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":26843,"publishedVersion":62,"revision":44,"locale":29},{"sys":26842},{"type":12,"linkType":13,"id":14},{"sys":26844},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":26846},{"url":514,"details":26847,"fileName":520,"contentType":521},{"size":516,"image":26848},{"width":518,"height":519},{"sys":26850,"fields":26853},{"id":26851,"createdAt":26852},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":26854,"slug":26855,"articleIntro":-1,"category":26856},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[26857],{"metadata":26858,"sys":26861,"fields":26868},{"tags":26859,"concepts":26860},[],[],{"space":26862,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26864,"publishedVersion":469,"revision":62,"contentType":26866,"locale":29},{"sys":26863},{"type":12,"linkType":13,"id":14},{"sys":26865},{"id":21,"type":12,"linkType":22},{"sys":26867},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26869,"metaTitle":479,"metaDescription":480,"mainTitle":26870,"subtitle":499,"heroImage":26885,"ctaButton":522,"ctaLink":523},[478],{"data":26871,"content":26872,"nodeType":74},{},[26873,26879],{"data":26874,"content":26875,"nodeType":491},{},[26876],{"data":26877,"marks":26878,"value":490,"nodeType":82},{},[],{"data":26880,"content":26881,"nodeType":87},{},[26882],{"data":26883,"marks":26884,"value":498,"nodeType":82},{},[],{"metadata":26886,"sys":26889,"fields":26894},{"tags":26887,"concepts":26888},[],[],{"space":26890,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":26892,"publishedVersion":62,"revision":44,"locale":29},{"sys":26891},{"type":12,"linkType":13,"id":14},{"sys":26893},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":26895},{"url":514,"details":26896,"fileName":520,"contentType":521},{"size":516,"image":26897},{"width":518,"height":519},{"sys":26899,"fields":26902},{"id":26900,"createdAt":26901},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":26903,"slug":26904,"articleIntro":26903,"category":26905},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[26906],{"metadata":26907,"sys":26910,"fields":26917},{"tags":26908,"concepts":26909},[],[],{"space":26911,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26913,"publishedVersion":469,"revision":62,"contentType":26915,"locale":29},{"sys":26912},{"type":12,"linkType":13,"id":14},{"sys":26914},{"id":21,"type":12,"linkType":22},{"sys":26916},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26918,"metaTitle":479,"metaDescription":480,"mainTitle":26919,"subtitle":499,"heroImage":26934,"ctaButton":522,"ctaLink":523},[478],{"data":26920,"content":26921,"nodeType":74},{},[26922,26928],{"data":26923,"content":26924,"nodeType":491},{},[26925],{"data":26926,"marks":26927,"value":490,"nodeType":82},{},[],{"data":26929,"content":26930,"nodeType":87},{},[26931],{"data":26932,"marks":26933,"value":498,"nodeType":82},{},[],{"metadata":26935,"sys":26938,"fields":26943},{"tags":26936,"concepts":26937},[],[],{"space":26939,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":26941,"publishedVersion":62,"revision":44,"locale":29},{"sys":26940},{"type":12,"linkType":13,"id":14},{"sys":26942},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":26944},{"url":514,"details":26945,"fileName":520,"contentType":521},{"size":516,"image":26946},{"width":518,"height":519},{"sys":26948,"fields":26951},{"id":26949,"createdAt":26950},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":26952,"slug":26953,"articleIntro":26952,"category":26954},"72 - Production immobilisée","compte-72-production-immobilisee",[26955],{"metadata":26956,"sys":26959,"fields":26966},{"tags":26957,"concepts":26958},[],[],{"space":26960,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":26962,"publishedVersion":469,"revision":62,"contentType":26964,"locale":29},{"sys":26961},{"type":12,"linkType":13,"id":14},{"sys":26963},{"id":21,"type":12,"linkType":22},{"sys":26965},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":26967,"metaTitle":479,"metaDescription":480,"mainTitle":26968,"subtitle":499,"heroImage":26983,"ctaButton":522,"ctaLink":523},[478],{"data":26969,"content":26970,"nodeType":74},{},[26971,26977],{"data":26972,"content":26973,"nodeType":491},{},[26974],{"data":26975,"marks":26976,"value":490,"nodeType":82},{},[],{"data":26978,"content":26979,"nodeType":87},{},[26980],{"data":26981,"marks":26982,"value":498,"nodeType":82},{},[],{"metadata":26984,"sys":26987,"fields":26992},{"tags":26985,"concepts":26986},[],[],{"space":26988,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":26990,"publishedVersion":62,"revision":44,"locale":29},{"sys":26989},{"type":12,"linkType":13,"id":14},{"sys":26991},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":26993},{"url":514,"details":26994,"fileName":520,"contentType":521},{"size":516,"image":26995},{"width":518,"height":519},{"sys":26997,"fields":27000},{"id":26998,"createdAt":26999},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":27001,"slug":27002,"articleIntro":-1,"category":27003},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[27004],{"metadata":27005,"sys":27008,"fields":27015},{"tags":27006,"concepts":27007},[],[],{"space":27009,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27011,"publishedVersion":469,"revision":62,"contentType":27013,"locale":29},{"sys":27010},{"type":12,"linkType":13,"id":14},{"sys":27012},{"id":21,"type":12,"linkType":22},{"sys":27014},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27016,"metaTitle":479,"metaDescription":480,"mainTitle":27017,"subtitle":499,"heroImage":27032,"ctaButton":522,"ctaLink":523},[478],{"data":27018,"content":27019,"nodeType":74},{},[27020,27026],{"data":27021,"content":27022,"nodeType":491},{},[27023],{"data":27024,"marks":27025,"value":490,"nodeType":82},{},[],{"data":27027,"content":27028,"nodeType":87},{},[27029],{"data":27030,"marks":27031,"value":498,"nodeType":82},{},[],{"metadata":27033,"sys":27036,"fields":27041},{"tags":27034,"concepts":27035},[],[],{"space":27037,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27039,"publishedVersion":62,"revision":44,"locale":29},{"sys":27038},{"type":12,"linkType":13,"id":14},{"sys":27040},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27042},{"url":514,"details":27043,"fileName":520,"contentType":521},{"size":516,"image":27044},{"width":518,"height":519},{"sys":27046,"fields":27049},{"id":27047,"createdAt":27048},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":27050,"slug":27051,"articleIntro":27050,"category":27052},"6331 - Versement de transport","compte-6331-versement-de-transport",[27053],{"metadata":27054,"sys":27057,"fields":27064},{"tags":27055,"concepts":27056},[],[],{"space":27058,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27060,"publishedVersion":469,"revision":62,"contentType":27062,"locale":29},{"sys":27059},{"type":12,"linkType":13,"id":14},{"sys":27061},{"id":21,"type":12,"linkType":22},{"sys":27063},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27065,"metaTitle":479,"metaDescription":480,"mainTitle":27066,"subtitle":499,"heroImage":27081,"ctaButton":522,"ctaLink":523},[478],{"data":27067,"content":27068,"nodeType":74},{},[27069,27075],{"data":27070,"content":27071,"nodeType":491},{},[27072],{"data":27073,"marks":27074,"value":490,"nodeType":82},{},[],{"data":27076,"content":27077,"nodeType":87},{},[27078],{"data":27079,"marks":27080,"value":498,"nodeType":82},{},[],{"metadata":27082,"sys":27085,"fields":27090},{"tags":27083,"concepts":27084},[],[],{"space":27086,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27088,"publishedVersion":62,"revision":44,"locale":29},{"sys":27087},{"type":12,"linkType":13,"id":14},{"sys":27089},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27091},{"url":514,"details":27092,"fileName":520,"contentType":521},{"size":516,"image":27093},{"width":518,"height":519},{"sys":27095,"fields":27098},{"id":27096,"createdAt":27097},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":27099,"slug":27100,"articleIntro":-1,"category":27101},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[27102],{"metadata":27103,"sys":27106,"fields":27113},{"tags":27104,"concepts":27105},[],[],{"space":27107,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27109,"publishedVersion":469,"revision":62,"contentType":27111,"locale":29},{"sys":27108},{"type":12,"linkType":13,"id":14},{"sys":27110},{"id":21,"type":12,"linkType":22},{"sys":27112},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27114,"metaTitle":479,"metaDescription":480,"mainTitle":27115,"subtitle":499,"heroImage":27130,"ctaButton":522,"ctaLink":523},[478],{"data":27116,"content":27117,"nodeType":74},{},[27118,27124],{"data":27119,"content":27120,"nodeType":491},{},[27121],{"data":27122,"marks":27123,"value":490,"nodeType":82},{},[],{"data":27125,"content":27126,"nodeType":87},{},[27127],{"data":27128,"marks":27129,"value":498,"nodeType":82},{},[],{"metadata":27131,"sys":27134,"fields":27139},{"tags":27132,"concepts":27133},[],[],{"space":27135,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27137,"publishedVersion":62,"revision":44,"locale":29},{"sys":27136},{"type":12,"linkType":13,"id":14},{"sys":27138},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27140},{"url":514,"details":27141,"fileName":520,"contentType":521},{"size":516,"image":27142},{"width":518,"height":519},{"sys":27144,"fields":27147},{"id":27145,"createdAt":27146},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":27148,"slug":27149,"articleIntro":-1,"category":27150},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[27151],{"metadata":27152,"sys":27155,"fields":27162},{"tags":27153,"concepts":27154},[],[],{"space":27156,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27158,"publishedVersion":469,"revision":62,"contentType":27160,"locale":29},{"sys":27157},{"type":12,"linkType":13,"id":14},{"sys":27159},{"id":21,"type":12,"linkType":22},{"sys":27161},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27163,"metaTitle":479,"metaDescription":480,"mainTitle":27164,"subtitle":499,"heroImage":27179,"ctaButton":522,"ctaLink":523},[478],{"data":27165,"content":27166,"nodeType":74},{},[27167,27173],{"data":27168,"content":27169,"nodeType":491},{},[27170],{"data":27171,"marks":27172,"value":490,"nodeType":82},{},[],{"data":27174,"content":27175,"nodeType":87},{},[27176],{"data":27177,"marks":27178,"value":498,"nodeType":82},{},[],{"metadata":27180,"sys":27183,"fields":27188},{"tags":27181,"concepts":27182},[],[],{"space":27184,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27186,"publishedVersion":62,"revision":44,"locale":29},{"sys":27185},{"type":12,"linkType":13,"id":14},{"sys":27187},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27189},{"url":514,"details":27190,"fileName":520,"contentType":521},{"size":516,"image":27191},{"width":518,"height":519},{"sys":27193,"fields":27196},{"id":27194,"createdAt":27195},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":27197,"slug":27198,"articleIntro":27197,"category":27199},"1688 - Intérêts courus","compte-1688-interets-courus",[27200],{"metadata":27201,"sys":27204,"fields":27211},{"tags":27202,"concepts":27203},[],[],{"space":27205,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27207,"publishedVersion":469,"revision":62,"contentType":27209,"locale":29},{"sys":27206},{"type":12,"linkType":13,"id":14},{"sys":27208},{"id":21,"type":12,"linkType":22},{"sys":27210},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27212,"metaTitle":479,"metaDescription":480,"mainTitle":27213,"subtitle":499,"heroImage":27228,"ctaButton":522,"ctaLink":523},[478],{"data":27214,"content":27215,"nodeType":74},{},[27216,27222],{"data":27217,"content":27218,"nodeType":491},{},[27219],{"data":27220,"marks":27221,"value":490,"nodeType":82},{},[],{"data":27223,"content":27224,"nodeType":87},{},[27225],{"data":27226,"marks":27227,"value":498,"nodeType":82},{},[],{"metadata":27229,"sys":27232,"fields":27237},{"tags":27230,"concepts":27231},[],[],{"space":27233,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27235,"publishedVersion":62,"revision":44,"locale":29},{"sys":27234},{"type":12,"linkType":13,"id":14},{"sys":27236},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27238},{"url":514,"details":27239,"fileName":520,"contentType":521},{"size":516,"image":27240},{"width":518,"height":519},{"sys":27242,"fields":27245},{"id":27243,"createdAt":27244},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":27246,"slug":27247,"articleIntro":27246,"category":27248},"Compte 106 - Réserves","compte-106-reserves",[27249],{"metadata":27250,"sys":27253,"fields":27260},{"tags":27251,"concepts":27252},[],[],{"space":27254,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27256,"publishedVersion":469,"revision":62,"contentType":27258,"locale":29},{"sys":27255},{"type":12,"linkType":13,"id":14},{"sys":27257},{"id":21,"type":12,"linkType":22},{"sys":27259},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27261,"metaTitle":479,"metaDescription":480,"mainTitle":27262,"subtitle":499,"heroImage":27277,"ctaButton":522,"ctaLink":523},[478],{"data":27263,"content":27264,"nodeType":74},{},[27265,27271],{"data":27266,"content":27267,"nodeType":491},{},[27268],{"data":27269,"marks":27270,"value":490,"nodeType":82},{},[],{"data":27272,"content":27273,"nodeType":87},{},[27274],{"data":27275,"marks":27276,"value":498,"nodeType":82},{},[],{"metadata":27278,"sys":27281,"fields":27286},{"tags":27279,"concepts":27280},[],[],{"space":27282,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27284,"publishedVersion":62,"revision":44,"locale":29},{"sys":27283},{"type":12,"linkType":13,"id":14},{"sys":27285},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27287},{"url":514,"details":27288,"fileName":520,"contentType":521},{"size":516,"image":27289},{"width":518,"height":519},{"sys":27291,"fields":27294},{"id":27292,"createdAt":27293},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":27295,"slug":27296,"articleIntro":27295,"category":27297},"4558 - Intérêts courus","compte-4558-interets-courus",[27298],{"metadata":27299,"sys":27302,"fields":27309},{"tags":27300,"concepts":27301},[],[],{"space":27303,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27305,"publishedVersion":469,"revision":62,"contentType":27307,"locale":29},{"sys":27304},{"type":12,"linkType":13,"id":14},{"sys":27306},{"id":21,"type":12,"linkType":22},{"sys":27308},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27310,"metaTitle":479,"metaDescription":480,"mainTitle":27311,"subtitle":499,"heroImage":27326,"ctaButton":522,"ctaLink":523},[478],{"data":27312,"content":27313,"nodeType":74},{},[27314,27320],{"data":27315,"content":27316,"nodeType":491},{},[27317],{"data":27318,"marks":27319,"value":490,"nodeType":82},{},[],{"data":27321,"content":27322,"nodeType":87},{},[27323],{"data":27324,"marks":27325,"value":498,"nodeType":82},{},[],{"metadata":27327,"sys":27330,"fields":27335},{"tags":27328,"concepts":27329},[],[],{"space":27331,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27333,"publishedVersion":62,"revision":44,"locale":29},{"sys":27332},{"type":12,"linkType":13,"id":14},{"sys":27334},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27336},{"url":514,"details":27337,"fileName":520,"contentType":521},{"size":516,"image":27338},{"width":518,"height":519},{"sys":27340,"fields":27343},{"id":27341,"createdAt":27342},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":27344,"slug":27345,"articleIntro":27344,"category":27346},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[27347],{"metadata":27348,"sys":27351,"fields":27358},{"tags":27349,"concepts":27350},[],[],{"space":27352,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27354,"publishedVersion":469,"revision":62,"contentType":27356,"locale":29},{"sys":27353},{"type":12,"linkType":13,"id":14},{"sys":27355},{"id":21,"type":12,"linkType":22},{"sys":27357},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27359,"metaTitle":479,"metaDescription":480,"mainTitle":27360,"subtitle":499,"heroImage":27375,"ctaButton":522,"ctaLink":523},[478],{"data":27361,"content":27362,"nodeType":74},{},[27363,27369],{"data":27364,"content":27365,"nodeType":491},{},[27366],{"data":27367,"marks":27368,"value":490,"nodeType":82},{},[],{"data":27370,"content":27371,"nodeType":87},{},[27372],{"data":27373,"marks":27374,"value":498,"nodeType":82},{},[],{"metadata":27376,"sys":27379,"fields":27384},{"tags":27377,"concepts":27378},[],[],{"space":27380,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27382,"publishedVersion":62,"revision":44,"locale":29},{"sys":27381},{"type":12,"linkType":13,"id":14},{"sys":27383},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27385},{"url":514,"details":27386,"fileName":520,"contentType":521},{"size":516,"image":27387},{"width":518,"height":519},{"sys":27389,"fields":27392},{"id":27390,"createdAt":27391},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":27393,"slug":27394,"articleIntro":-1,"category":27395},"Compte 6257 - Réceptions","compte-6257-receptions",[27396],{"metadata":27397,"sys":27400,"fields":27407},{"tags":27398,"concepts":27399},[],[],{"space":27401,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27403,"publishedVersion":469,"revision":62,"contentType":27405,"locale":29},{"sys":27402},{"type":12,"linkType":13,"id":14},{"sys":27404},{"id":21,"type":12,"linkType":22},{"sys":27406},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27408,"metaTitle":479,"metaDescription":480,"mainTitle":27409,"subtitle":499,"heroImage":27424,"ctaButton":522,"ctaLink":523},[478],{"data":27410,"content":27411,"nodeType":74},{},[27412,27418],{"data":27413,"content":27414,"nodeType":491},{},[27415],{"data":27416,"marks":27417,"value":490,"nodeType":82},{},[],{"data":27419,"content":27420,"nodeType":87},{},[27421],{"data":27422,"marks":27423,"value":498,"nodeType":82},{},[],{"metadata":27425,"sys":27428,"fields":27433},{"tags":27426,"concepts":27427},[],[],{"space":27429,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27431,"publishedVersion":62,"revision":44,"locale":29},{"sys":27430},{"type":12,"linkType":13,"id":14},{"sys":27432},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27434},{"url":514,"details":27435,"fileName":520,"contentType":521},{"size":516,"image":27436},{"width":518,"height":519},{"sys":27438,"fields":27441},{"id":27439,"createdAt":27440},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":27442,"slug":27443,"articleIntro":27442,"category":27444},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[27445],{"metadata":27446,"sys":27449,"fields":27456},{"tags":27447,"concepts":27448},[],[],{"space":27450,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27452,"publishedVersion":469,"revision":62,"contentType":27454,"locale":29},{"sys":27451},{"type":12,"linkType":13,"id":14},{"sys":27453},{"id":21,"type":12,"linkType":22},{"sys":27455},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27457,"metaTitle":479,"metaDescription":480,"mainTitle":27458,"subtitle":499,"heroImage":27473,"ctaButton":522,"ctaLink":523},[478],{"data":27459,"content":27460,"nodeType":74},{},[27461,27467],{"data":27462,"content":27463,"nodeType":491},{},[27464],{"data":27465,"marks":27466,"value":490,"nodeType":82},{},[],{"data":27468,"content":27469,"nodeType":87},{},[27470],{"data":27471,"marks":27472,"value":498,"nodeType":82},{},[],{"metadata":27474,"sys":27477,"fields":27482},{"tags":27475,"concepts":27476},[],[],{"space":27478,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27480,"publishedVersion":62,"revision":44,"locale":29},{"sys":27479},{"type":12,"linkType":13,"id":14},{"sys":27481},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27483},{"url":514,"details":27484,"fileName":520,"contentType":521},{"size":516,"image":27485},{"width":518,"height":519},{"sys":27487,"fields":27490},{"id":27488,"createdAt":27489},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":27491,"slug":27492,"articleIntro":27491,"category":27493},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[27494],{"metadata":27495,"sys":27498,"fields":27505},{"tags":27496,"concepts":27497},[],[],{"space":27499,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27501,"publishedVersion":469,"revision":62,"contentType":27503,"locale":29},{"sys":27500},{"type":12,"linkType":13,"id":14},{"sys":27502},{"id":21,"type":12,"linkType":22},{"sys":27504},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27506,"metaTitle":479,"metaDescription":480,"mainTitle":27507,"subtitle":499,"heroImage":27522,"ctaButton":522,"ctaLink":523},[478],{"data":27508,"content":27509,"nodeType":74},{},[27510,27516],{"data":27511,"content":27512,"nodeType":491},{},[27513],{"data":27514,"marks":27515,"value":490,"nodeType":82},{},[],{"data":27517,"content":27518,"nodeType":87},{},[27519],{"data":27520,"marks":27521,"value":498,"nodeType":82},{},[],{"metadata":27523,"sys":27526,"fields":27531},{"tags":27524,"concepts":27525},[],[],{"space":27527,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27529,"publishedVersion":62,"revision":44,"locale":29},{"sys":27528},{"type":12,"linkType":13,"id":14},{"sys":27530},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27532},{"url":514,"details":27533,"fileName":520,"contentType":521},{"size":516,"image":27534},{"width":518,"height":519},{"sys":27536,"fields":27538},{"id":27537,"createdAt":5285},"IZVxgFtKjx89x5I04Z8oh",{"title":27539,"slug":27540,"articleIntro":27539,"category":27541},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[27542],{"metadata":27543,"sys":27546,"fields":27553},{"tags":27544,"concepts":27545},[],[],{"space":27547,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27549,"publishedVersion":469,"revision":62,"contentType":27551,"locale":29},{"sys":27548},{"type":12,"linkType":13,"id":14},{"sys":27550},{"id":21,"type":12,"linkType":22},{"sys":27552},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27554,"metaTitle":479,"metaDescription":480,"mainTitle":27555,"subtitle":499,"heroImage":27570,"ctaButton":522,"ctaLink":523},[478],{"data":27556,"content":27557,"nodeType":74},{},[27558,27564],{"data":27559,"content":27560,"nodeType":491},{},[27561],{"data":27562,"marks":27563,"value":490,"nodeType":82},{},[],{"data":27565,"content":27566,"nodeType":87},{},[27567],{"data":27568,"marks":27569,"value":498,"nodeType":82},{},[],{"metadata":27571,"sys":27574,"fields":27579},{"tags":27572,"concepts":27573},[],[],{"space":27575,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27577,"publishedVersion":62,"revision":44,"locale":29},{"sys":27576},{"type":12,"linkType":13,"id":14},{"sys":27578},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27580},{"url":514,"details":27581,"fileName":520,"contentType":521},{"size":516,"image":27582},{"width":518,"height":519},{"sys":27584,"fields":27587},{"id":27585,"createdAt":27586},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":27588,"slug":27589,"articleIntro":27588,"category":27590},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[27591],{"metadata":27592,"sys":27595,"fields":27602},{"tags":27593,"concepts":27594},[],[],{"space":27596,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27598,"publishedVersion":469,"revision":62,"contentType":27600,"locale":29},{"sys":27597},{"type":12,"linkType":13,"id":14},{"sys":27599},{"id":21,"type":12,"linkType":22},{"sys":27601},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27603,"metaTitle":479,"metaDescription":480,"mainTitle":27604,"subtitle":499,"heroImage":27619,"ctaButton":522,"ctaLink":523},[478],{"data":27605,"content":27606,"nodeType":74},{},[27607,27613],{"data":27608,"content":27609,"nodeType":491},{},[27610],{"data":27611,"marks":27612,"value":490,"nodeType":82},{},[],{"data":27614,"content":27615,"nodeType":87},{},[27616],{"data":27617,"marks":27618,"value":498,"nodeType":82},{},[],{"metadata":27620,"sys":27623,"fields":27628},{"tags":27621,"concepts":27622},[],[],{"space":27624,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27626,"publishedVersion":62,"revision":44,"locale":29},{"sys":27625},{"type":12,"linkType":13,"id":14},{"sys":27627},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27629},{"url":514,"details":27630,"fileName":520,"contentType":521},{"size":516,"image":27631},{"width":518,"height":519},{"sys":27633,"fields":27636},{"id":27634,"createdAt":27635},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":27637,"slug":27638,"articleIntro":27637,"category":27639},"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",[27640],{"metadata":27641,"sys":27644,"fields":27651},{"tags":27642,"concepts":27643},[],[],{"space":27645,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27647,"publishedVersion":469,"revision":62,"contentType":27649,"locale":29},{"sys":27646},{"type":12,"linkType":13,"id":14},{"sys":27648},{"id":21,"type":12,"linkType":22},{"sys":27650},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27652,"metaTitle":479,"metaDescription":480,"mainTitle":27653,"subtitle":499,"heroImage":27668,"ctaButton":522,"ctaLink":523},[478],{"data":27654,"content":27655,"nodeType":74},{},[27656,27662],{"data":27657,"content":27658,"nodeType":491},{},[27659],{"data":27660,"marks":27661,"value":490,"nodeType":82},{},[],{"data":27663,"content":27664,"nodeType":87},{},[27665],{"data":27666,"marks":27667,"value":498,"nodeType":82},{},[],{"metadata":27669,"sys":27672,"fields":27677},{"tags":27670,"concepts":27671},[],[],{"space":27673,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27675,"publishedVersion":62,"revision":44,"locale":29},{"sys":27674},{"type":12,"linkType":13,"id":14},{"sys":27676},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27678},{"url":514,"details":27679,"fileName":520,"contentType":521},{"size":516,"image":27680},{"width":518,"height":519},{"sys":27682,"fields":27685},{"id":27683,"createdAt":27684},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":27686,"slug":27687,"articleIntro":27686,"category":27688},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[27689],{"metadata":27690,"sys":27693,"fields":27700},{"tags":27691,"concepts":27692},[],[],{"space":27694,"id":464,"type":16,"createdAt":465,"updatedAt":466,"environment":27696,"publishedVersion":469,"revision":62,"contentType":27698,"locale":29},{"sys":27695},{"type":12,"linkType":13,"id":14},{"sys":27697},{"id":21,"type":12,"linkType":22},{"sys":27699},{"type":12,"linkType":27,"id":472},{"contentfulName":474,"modelCategoryName":475,"slug":476,"contentTypeSlug":27701,"metaTitle":479,"metaDescription":480,"mainTitle":27702,"subtitle":499,"heroImage":27717,"ctaButton":522,"ctaLink":523},[478],{"data":27703,"content":27704,"nodeType":74},{},[27705,27711],{"data":27706,"content":27707,"nodeType":491},{},[27708],{"data":27709,"marks":27710,"value":490,"nodeType":82},{},[],{"data":27712,"content":27713,"nodeType":87},{},[27714],{"data":27715,"marks":27716,"value":498,"nodeType":82},{},[],{"metadata":27718,"sys":27721,"fields":27726},{"tags":27719,"concepts":27720},[],[],{"space":27722,"id":507,"type":58,"createdAt":508,"updatedAt":508,"environment":27724,"publishedVersion":62,"revision":44,"locale":29},{"sys":27723},{"type":12,"linkType":13,"id":14},{"sys":27725},{"id":21,"type":12,"linkType":22},{"title":512,"description":498,"file":27727},{"url":514,"details":27728,"fileName":520,"contentType":521},{"size":516,"image":27729},{"width":518,"height":519},1780085396962]