[{"data":1,"prerenderedAt":27703},["ShallowReactive",2],{"tip-plan-comptable-compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers":3,"plan-comptable-compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers-similars":497},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",{"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","7cdKVWOlsz4dtBCnm3wG6t","Entry","2025-04-25T13:20:25.440Z","2025-04-28T11:28:34.954Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",23,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":428,"faq_structured_data":429,"category":430},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","Le compte 786 enregistre les reprises sur dépréciations et provisions liées aux actifs financiers. Il augmente le résultat financier et l’assiette fiscale.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,91,99,138,145,210,226,233,240,247,253,316,322,341,347,354,361,367,415,421],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82,87],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le",[],{},{"nodeType":83,"value":88,"marks":89,"data":90}," compte 786 en comptabilité ?",[],{},{"nodeType":92,"data":93,"content":94},"paragraph",{},[95],{"nodeType":83,"value":96,"marks":97,"data":98},"Le compte 786 joue un rôle essentiel dans la comptabilité financière en permettant d'enregistrer les reprises sur dépréciations et provisions relatives aux actifs financiers.",[],{},{"nodeType":92,"data":100,"content":101},{},[102,106,115,119,125,129,134],{"nodeType":83,"value":103,"marks":104,"data":105},"Selon le ",[],{},{"nodeType":107,"data":108,"content":110},"hyperlink",{"uri":109},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[111],{"nodeType":83,"value":112,"marks":113,"data":114},"Plan Comptable Général 2025",[],{},{"nodeType":83,"value":116,"marks":117,"data":118},", ce compte est ",[],{},{"nodeType":83,"value":120,"marks":121,"data":124},"crédité du montant des reprises",[122],{"type":123},"bold",{},{"nodeType":83,"value":126,"marks":127,"data":128}," sur dépréciations et provisions par le ",[],{},{"nodeType":83,"value":130,"marks":131,"data":133},"débit des subdivisions des comptes de dépréciations et provisions concernés",[132],{"type":123},{},{"nodeType":83,"value":135,"marks":136,"data":137},".",[],{},{"nodeType":92,"data":139,"content":140},{},[141],{"nodeType":83,"value":142,"marks":143,"data":144},"Ce compte est structuré en sous-comptes permettant d'identifier précisément la nature des reprises effectuées :",[],{},{"nodeType":146,"data":147,"content":148},"unordered-list",{},[149,165,180,195],{"nodeType":150,"data":151,"content":152},"list-item",{},[153],{"nodeType":92,"data":154,"content":155},{},[156,161],{"nodeType":83,"value":157,"marks":158,"data":160},"Le compte 7865",[159],{"type":123},{},{"nodeType":83,"value":162,"marks":163,"data":164}," : Reprises sur provisions financières",[],{},{"nodeType":150,"data":166,"content":167},{},[168],{"nodeType":92,"data":169,"content":170},{},[171,176],{"nodeType":83,"value":172,"marks":173,"data":175},"Le compte 7866",[174],{"type":123},{},{"nodeType":83,"value":177,"marks":178,"data":179}," : Reprises sur dépréciations des éléments financiers  ",[],{},{"nodeType":150,"data":181,"content":182},{},[183],{"nodeType":92,"data":184,"content":185},{},[186,191],{"nodeType":83,"value":187,"marks":188,"data":190},"Le compte 78662",[189],{"type":123},{},{"nodeType":83,"value":192,"marks":193,"data":194}," : Immobilisations financières",[],{},{"nodeType":150,"data":196,"content":197},{},[198],{"nodeType":92,"data":199,"content":200},{},[201,206],{"nodeType":83,"value":202,"marks":203,"data":205},"Le compte 78665",[204],{"type":123},{},{"nodeType":83,"value":207,"marks":208,"data":209}," : Valeurs mobilières de placement",[],{},{"nodeType":92,"data":211,"content":212},{},[213,217,222],{"nodeType":83,"value":214,"marks":215,"data":216},"Le compte 786 a un ",[],{},{"nodeType":83,"value":218,"marks":219,"data":221},"sens créditeur",[220],{"type":123},{},{"nodeType":83,"value":223,"marks":224,"data":225},", car il reflète une augmentation des ressources de l'entreprise, se traduisant par un produit financier qui améliore le résultat.",[],{},{"nodeType":92,"data":227,"content":228},{},[229],{"nodeType":83,"value":230,"marks":231,"data":232},"",[],{},{"nodeType":79,"data":234,"content":235},{},[236],{"nodeType":83,"value":237,"marks":238,"data":239},"Quand utiliser le compte 786 ?",[],{},{"nodeType":92,"data":241,"content":242},{},[243],{"nodeType":83,"value":244,"marks":245,"data":246},"Le compte 786 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":92,"data":248,"content":249},{},[250],{"nodeType":83,"value":230,"marks":251,"data":252},[],{},{"nodeType":146,"data":254,"content":255},{},[256,271,286,301],{"nodeType":150,"data":257,"content":258},{},[259],{"nodeType":92,"data":260,"content":261},{},[262,267],{"nodeType":83,"value":263,"marks":264,"data":266},"Réévaluation d'actifs financiers dépréciés",[265],{"type":123},{},{"nodeType":83,"value":268,"marks":269,"data":270}," : Lorsque la valeur d'un actif financier (actions, obligations, prêts) précédemment déprécié se rétablit, l'entreprise procède à une reprise de dépréciation.",[],{},{"nodeType":150,"data":272,"content":273},{},[274],{"nodeType":92,"data":275,"content":276},{},[277,282],{"nodeType":83,"value":278,"marks":279,"data":281},"Amélioration de la solvabilité d'un débiteur",[280],{"type":123},{},{"nodeType":83,"value":283,"marks":284,"data":285}," : Si une provision pour risque de crédit sur un prêt avait été constituée et que la situation financière du débiteur s'améliore, réduisant ainsi le risque de non-remboursement.",[],{},{"nodeType":150,"data":287,"content":288},{},[289],{"nodeType":92,"data":290,"content":291},{},[292,297],{"nodeType":83,"value":293,"marks":294,"data":296},"Disparition d'un risque financier",[295],{"type":123},{},{"nodeType":83,"value":298,"marks":299,"data":300}," : Quand un risque financier pour lequel une provision avait été constituée disparaît ou diminue significativement.",[],{},{"nodeType":150,"data":302,"content":303},{},[304],{"nodeType":92,"data":305,"content":306},{},[307,312],{"nodeType":83,"value":308,"marks":309,"data":311},"Cession d'actifs financiers dépréciés",[310],{"type":123},{},{"nodeType":83,"value":313,"marks":314,"data":315}," : À la date de cession d'un actif financier, les dépréciations antérieurement constituées sont reprises.",[],{},{"nodeType":92,"data":317,"content":318},{},[319],{"nodeType":83,"value":230,"marks":320,"data":321},[],{},{"nodeType":92,"data":323,"content":324},{},[325,329,337],{"nodeType":83,"value":326,"marks":327,"data":328},"Il est important de noter que ce compte ne concerne que les reprises à caractère financier, par opposition aux reprises d'exploitation (compte 781) ou exceptionnelles (",[],{},{"nodeType":107,"data":330,"content":332},{"uri":331},"/fr/fiches-pratiques/plan-comptable/compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[333],{"nodeType":83,"value":334,"marks":335,"data":336},"compte 787",[],{},{"nodeType":83,"value":338,"marks":339,"data":340},").",[],{},{"nodeType":92,"data":342,"content":343},{},[344],{"nodeType":83,"value":230,"marks":345,"data":346},[],{},{"nodeType":79,"data":348,"content":349},{},[350],{"nodeType":83,"value":351,"marks":352,"data":353},"Quels sont impacts fiscaux du compte 786 ?",[],{},{"nodeType":92,"data":355,"content":356},{},[357],{"nodeType":83,"value":358,"marks":359,"data":360},"L'utilisation du compte 786 a des implications fiscales significatives :",[],{},{"nodeType":92,"data":362,"content":363},{},[364],{"nodeType":83,"value":230,"marks":365,"data":366},[],{},{"nodeType":146,"data":368,"content":369},{},[370,385,400],{"nodeType":150,"data":371,"content":372},{},[373],{"nodeType":92,"data":374,"content":375},{},[376,381],{"nodeType":83,"value":377,"marks":378,"data":380},"Augmentation du résultat imposable",[379],{"type":123},{},{"nodeType":83,"value":382,"marks":383,"data":384}," : Les reprises sur dépréciations et provisions sont généralement considérées comme des produits imposables, augmentant ainsi l'assiette fiscale de l'entreprise.",[],{},{"nodeType":150,"data":386,"content":387},{},[388],{"nodeType":92,"data":389,"content":390},{},[391,396],{"nodeType":83,"value":392,"marks":393,"data":395},"Neutralisation des charges antérieurement déduites",[394],{"type":123},{},{"nodeType":83,"value":397,"marks":398,"data":399}," : Ces reprises viennent neutraliser fiscalement les dotations qui avaient été précédemment déduites via le compte 686 « Dotations aux amortissements, dépréciations et provisions (à inscrire en charges financières) ».",[],{},{"nodeType":150,"data":401,"content":402},{},[403],{"nodeType":92,"data":404,"content":405},{},[406,411],{"nodeType":83,"value":407,"marks":408,"data":410},"Traitement différencié selon la nature des reprises",[409],{"type":123},{},{"nodeType":83,"value":412,"marks":413,"data":414}," : Certaines reprises peuvent bénéficier de traitements fiscaux particuliers en fonction de la nature des dépréciations ou provisions concernées et des règles fiscales en vigueur.",[],{},{"nodeType":92,"data":416,"content":417},{},[418],{"nodeType":83,"value":230,"marks":419,"data":420},[],{},{"nodeType":92,"data":422,"content":423},{},[424],{"nodeType":83,"value":425,"marks":426,"data":427},"Les entreprises doivent veiller à documenter précisément les justifications des reprises effectuées afin de pouvoir les défendre en cas de contrôle fiscal, notamment en démontrant l'amélioration objective de la valeur de l'actif ou la diminution réelle du risque financier.",[],{},"compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",false,[431],{"metadata":432,"sys":435,"fields":447},{"tags":433,"concepts":434},[],[],{"space":436,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":441,"publishedVersion":443,"revision":63,"contentType":444,"locale":29},{"sys":437},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":442},{"id":21,"type":12,"linkType":22},24,{"sys":445},{"type":12,"linkType":27,"id":446},"category",{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":451,"metaTitle":453,"metaDescription":454,"mainTitle":455,"subtitle":472,"heroImage":473,"ctaButton":495,"ctaLink":496},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[452],"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":456,"content":457,"nodeType":75},{},[458,466],{"data":459,"content":460,"nodeType":465},{},[461],{"data":462,"marks":463,"value":464,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":467,"content":468,"nodeType":92},{},[469],{"data":470,"marks":471,"value":230,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":474,"sys":477,"fields":484},{"tags":475,"concepts":476},[],[],{"space":478,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":482,"publishedVersion":63,"revision":45,"locale":29},{"sys":479},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":483},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":486},"Facturation",{"url":487,"details":488,"fileName":493,"contentType":494},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":489,"image":490},246703,{"width":491,"height":492},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[498,547,596,645,694,743,792,841,890,939,988,1037,1086,1135,1184,1233,1282,1331,1380,1429,1478,1527,1576,1625,1674,1723,1772,1821,1870,1919,1968,2018,2067,2116,2165,2214,2263,2312,2361,2410,2459,2508,2557,2606,2655,2704,2753,2803,2852,2901,2950,2999,3048,3097,3146,3194,3243,3292,3341,3390,3439,3488,3537,3587,3636,3685,3734,3783,3832,3881,3930,3979,4028,4077,4126,4175,4224,4273,4322,4371,4420,4469,4518,4567,4616,4665,4714,4763,4812,4861,4910,4959,5008,5057,5106,5155,5204,5253,5302,5351,5400,5449,5498,5547,5596,5645,5694,5743,5792,5841,5890,5940,5989,6039,6088,6137,6186,6235,6284,6333,6382,6432,6481,6531,6580,6629,6678,6727,6776,6825,6874,6923,6972,7021,7070,7119,7168,7217,7266,7315,7364,7413,7462,7511,7560,7609,7658,7707,7756,7805,7854,7903,7952,8001,8051,8100,8149,8198,8247,8296,8345,8394,8443,8492,8541,8590,8639,8688,8737,8786,8835,8884,8933,8982,9031,9080,9129,9178,9227,9276,9325,9374,9423,9472,9521,9570,9619,9668,9717,9766,9815,9864,9913,9962,10011,10060,10110,10159,10208,10257,10306,10355,10404,10453,10502,10551,10600,10649,10698,10747,10796,10845,10894,10943,10992,11041,11090,11139,11188,11236,11285,11334,11383,11432,11481,11530,11579,11628,11677,11726,11775,11825,11874,11923,11972,12021,12070,12119,12168,12217,12266,12315,12364,12413,12462,12511,12560,12609,12658,12707,12756,12805,12854,12903,12952,13001,13051,13100,13149,13198,13247,13296,13345,13394,13443,13492,13541,13590,13639,13688,13737,13786,13835,13884,13933,13982,14031,14080,14129,14178,14227,14276,14325,14374,14423,14472,14521,14570,14619,14668,14717,14766,14815,14864,14913,14962,15011,15060,15109,15158,15207,15256,15305,15354,15403,15452,15501,15549,15598,15648,15697,15746,15795,15844,15893,15942,15991,16040,16089,16138,16187,16236,16285,16334,16383,16432,16481,16530,16579,16628,16677,16726,16776,16825,16874,16923,16972,17021,17070,17119,17168,17217,17266,17315,17364,17413,17462,17511,17560,17610,17659,17708,17757,17806,17855,17904,17953,18002,18051,18100,18149,18198,18247,18296,18345,18394,18443,18492,18541,18590,18639,18684,18733,18782,18831,18880,18929,18978,19027,19076,19125,19174,19223,19272,19321,19370,19419,19467,19516,19565,19614,19663,19712,19761,19810,19860,19909,19959,20008,20057,20107,20156,20205,20254,20303,20352,20401,20450,20499,20548,20597,20646,20695,20744,20793,20842,20891,20940,20989,21038,21087,21136,21185,21234,21283,21332,21381,21430,21479,21528,21577,21626,21675,21724,21773,21822,21871,21921,21970,22019,22068,22117,22166,22215,22264,22313,22362,22411,22460,22509,22558,22607,22656,22705,22754,22803,22852,22901,22950,22999,23048,23097,23146,23195,23244,23293,23342,23392,23441,23490,23539,23588,23637,23686,23735,23784,23833,23882,23931,23980,24029,24078,24127,24176,24225,24274,24323,24372,24421,24470,24519,24568,24617,24666,24715,24763,24812,24861,24910,24959,25008,25057,25106,25155,25204,25253,25302,25351,25400,25449,25498,25547,25596,25645,25694,25743,25792,25841,25890,25940,25989,26038,26087,26136,26185,26234,26283,26332,26381,26430,26479,26528,26577,26626,26675,26724,26773,26822,26871,26920,26969,27017,27066,27115,27164,27213,27262,27311,27360,27409,27458,27507,27556,27605,27654],{"sys":499,"fields":502},{"id":500,"createdAt":501},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":503,"slug":504,"articleIntro":503,"category":505},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[506],{"metadata":507,"sys":510,"fields":517},{"tags":508,"concepts":509},[],[],{"space":511,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":513,"publishedVersion":443,"revision":63,"contentType":515,"locale":29},{"sys":512},{"type":12,"linkType":13,"id":14},{"sys":514},{"id":21,"type":12,"linkType":22},{"sys":516},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":518,"metaTitle":453,"metaDescription":454,"mainTitle":519,"subtitle":472,"heroImage":534,"ctaButton":495,"ctaLink":496},[452],{"data":520,"content":521,"nodeType":75},{},[522,528],{"data":523,"content":524,"nodeType":465},{},[525],{"data":526,"marks":527,"value":464,"nodeType":83},{},[],{"data":529,"content":530,"nodeType":92},{},[531],{"data":532,"marks":533,"value":230,"nodeType":83},{},[],{"metadata":535,"sys":538,"fields":543},{"tags":536,"concepts":537},[],[],{"space":539,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":541,"publishedVersion":63,"revision":45,"locale":29},{"sys":540},{"type":12,"linkType":13,"id":14},{"sys":542},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":544},{"url":487,"details":545,"fileName":493,"contentType":494},{"size":489,"image":546},{"width":491,"height":492},{"sys":548,"fields":551},{"id":549,"createdAt":550},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":552,"slug":553,"articleIntro":552,"category":554},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[555],{"metadata":556,"sys":559,"fields":566},{"tags":557,"concepts":558},[],[],{"space":560,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":562,"publishedVersion":443,"revision":63,"contentType":564,"locale":29},{"sys":561},{"type":12,"linkType":13,"id":14},{"sys":563},{"id":21,"type":12,"linkType":22},{"sys":565},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":567,"metaTitle":453,"metaDescription":454,"mainTitle":568,"subtitle":472,"heroImage":583,"ctaButton":495,"ctaLink":496},[452],{"data":569,"content":570,"nodeType":75},{},[571,577],{"data":572,"content":573,"nodeType":465},{},[574],{"data":575,"marks":576,"value":464,"nodeType":83},{},[],{"data":578,"content":579,"nodeType":92},{},[580],{"data":581,"marks":582,"value":230,"nodeType":83},{},[],{"metadata":584,"sys":587,"fields":592},{"tags":585,"concepts":586},[],[],{"space":588,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":590,"publishedVersion":63,"revision":45,"locale":29},{"sys":589},{"type":12,"linkType":13,"id":14},{"sys":591},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":593},{"url":487,"details":594,"fileName":493,"contentType":494},{"size":489,"image":595},{"width":491,"height":492},{"sys":597,"fields":600},{"id":598,"createdAt":599},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":601,"slug":602,"articleIntro":-1,"category":603},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[604],{"metadata":605,"sys":608,"fields":615},{"tags":606,"concepts":607},[],[],{"space":609,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":611,"publishedVersion":443,"revision":63,"contentType":613,"locale":29},{"sys":610},{"type":12,"linkType":13,"id":14},{"sys":612},{"id":21,"type":12,"linkType":22},{"sys":614},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":616,"metaTitle":453,"metaDescription":454,"mainTitle":617,"subtitle":472,"heroImage":632,"ctaButton":495,"ctaLink":496},[452],{"data":618,"content":619,"nodeType":75},{},[620,626],{"data":621,"content":622,"nodeType":465},{},[623],{"data":624,"marks":625,"value":464,"nodeType":83},{},[],{"data":627,"content":628,"nodeType":92},{},[629],{"data":630,"marks":631,"value":230,"nodeType":83},{},[],{"metadata":633,"sys":636,"fields":641},{"tags":634,"concepts":635},[],[],{"space":637,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":639,"publishedVersion":63,"revision":45,"locale":29},{"sys":638},{"type":12,"linkType":13,"id":14},{"sys":640},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":642},{"url":487,"details":643,"fileName":493,"contentType":494},{"size":489,"image":644},{"width":491,"height":492},{"sys":646,"fields":649},{"id":647,"createdAt":648},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":650,"slug":651,"articleIntro":650,"category":652},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[653],{"metadata":654,"sys":657,"fields":664},{"tags":655,"concepts":656},[],[],{"space":658,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":660,"publishedVersion":443,"revision":63,"contentType":662,"locale":29},{"sys":659},{"type":12,"linkType":13,"id":14},{"sys":661},{"id":21,"type":12,"linkType":22},{"sys":663},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":665,"metaTitle":453,"metaDescription":454,"mainTitle":666,"subtitle":472,"heroImage":681,"ctaButton":495,"ctaLink":496},[452],{"data":667,"content":668,"nodeType":75},{},[669,675],{"data":670,"content":671,"nodeType":465},{},[672],{"data":673,"marks":674,"value":464,"nodeType":83},{},[],{"data":676,"content":677,"nodeType":92},{},[678],{"data":679,"marks":680,"value":230,"nodeType":83},{},[],{"metadata":682,"sys":685,"fields":690},{"tags":683,"concepts":684},[],[],{"space":686,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":688,"publishedVersion":63,"revision":45,"locale":29},{"sys":687},{"type":12,"linkType":13,"id":14},{"sys":689},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":691},{"url":487,"details":692,"fileName":493,"contentType":494},{"size":489,"image":693},{"width":491,"height":492},{"sys":695,"fields":698},{"id":696,"createdAt":697},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":699,"slug":700,"articleIntro":699,"category":701},"206 - Droit au bail","compte-206-droit-au-bail",[702],{"metadata":703,"sys":706,"fields":713},{"tags":704,"concepts":705},[],[],{"space":707,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":709,"publishedVersion":443,"revision":63,"contentType":711,"locale":29},{"sys":708},{"type":12,"linkType":13,"id":14},{"sys":710},{"id":21,"type":12,"linkType":22},{"sys":712},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":714,"metaTitle":453,"metaDescription":454,"mainTitle":715,"subtitle":472,"heroImage":730,"ctaButton":495,"ctaLink":496},[452],{"data":716,"content":717,"nodeType":75},{},[718,724],{"data":719,"content":720,"nodeType":465},{},[721],{"data":722,"marks":723,"value":464,"nodeType":83},{},[],{"data":725,"content":726,"nodeType":92},{},[727],{"data":728,"marks":729,"value":230,"nodeType":83},{},[],{"metadata":731,"sys":734,"fields":739},{"tags":732,"concepts":733},[],[],{"space":735,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":737,"publishedVersion":63,"revision":45,"locale":29},{"sys":736},{"type":12,"linkType":13,"id":14},{"sys":738},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":740},{"url":487,"details":741,"fileName":493,"contentType":494},{"size":489,"image":742},{"width":491,"height":492},{"sys":744,"fields":747},{"id":745,"createdAt":746},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":748,"slug":749,"articleIntro":-1,"category":750},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[751],{"metadata":752,"sys":755,"fields":762},{"tags":753,"concepts":754},[],[],{"space":756,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":758,"publishedVersion":443,"revision":63,"contentType":760,"locale":29},{"sys":757},{"type":12,"linkType":13,"id":14},{"sys":759},{"id":21,"type":12,"linkType":22},{"sys":761},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":763,"metaTitle":453,"metaDescription":454,"mainTitle":764,"subtitle":472,"heroImage":779,"ctaButton":495,"ctaLink":496},[452],{"data":765,"content":766,"nodeType":75},{},[767,773],{"data":768,"content":769,"nodeType":465},{},[770],{"data":771,"marks":772,"value":464,"nodeType":83},{},[],{"data":774,"content":775,"nodeType":92},{},[776],{"data":777,"marks":778,"value":230,"nodeType":83},{},[],{"metadata":780,"sys":783,"fields":788},{"tags":781,"concepts":782},[],[],{"space":784,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":786,"publishedVersion":63,"revision":45,"locale":29},{"sys":785},{"type":12,"linkType":13,"id":14},{"sys":787},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":789},{"url":487,"details":790,"fileName":493,"contentType":494},{"size":489,"image":791},{"width":491,"height":492},{"sys":793,"fields":796},{"id":794,"createdAt":795},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":797,"slug":798,"articleIntro":-1,"category":799},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[800],{"metadata":801,"sys":804,"fields":811},{"tags":802,"concepts":803},[],[],{"space":805,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":807,"publishedVersion":443,"revision":63,"contentType":809,"locale":29},{"sys":806},{"type":12,"linkType":13,"id":14},{"sys":808},{"id":21,"type":12,"linkType":22},{"sys":810},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":812,"metaTitle":453,"metaDescription":454,"mainTitle":813,"subtitle":472,"heroImage":828,"ctaButton":495,"ctaLink":496},[452],{"data":814,"content":815,"nodeType":75},{},[816,822],{"data":817,"content":818,"nodeType":465},{},[819],{"data":820,"marks":821,"value":464,"nodeType":83},{},[],{"data":823,"content":824,"nodeType":92},{},[825],{"data":826,"marks":827,"value":230,"nodeType":83},{},[],{"metadata":829,"sys":832,"fields":837},{"tags":830,"concepts":831},[],[],{"space":833,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":835,"publishedVersion":63,"revision":45,"locale":29},{"sys":834},{"type":12,"linkType":13,"id":14},{"sys":836},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":838},{"url":487,"details":839,"fileName":493,"contentType":494},{"size":489,"image":840},{"width":491,"height":492},{"sys":842,"fields":845},{"id":843,"createdAt":844},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":846,"slug":847,"articleIntro":-1,"category":848},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[849],{"metadata":850,"sys":853,"fields":860},{"tags":851,"concepts":852},[],[],{"space":854,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":856,"publishedVersion":443,"revision":63,"contentType":858,"locale":29},{"sys":855},{"type":12,"linkType":13,"id":14},{"sys":857},{"id":21,"type":12,"linkType":22},{"sys":859},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":861,"metaTitle":453,"metaDescription":454,"mainTitle":862,"subtitle":472,"heroImage":877,"ctaButton":495,"ctaLink":496},[452],{"data":863,"content":864,"nodeType":75},{},[865,871],{"data":866,"content":867,"nodeType":465},{},[868],{"data":869,"marks":870,"value":464,"nodeType":83},{},[],{"data":872,"content":873,"nodeType":92},{},[874],{"data":875,"marks":876,"value":230,"nodeType":83},{},[],{"metadata":878,"sys":881,"fields":886},{"tags":879,"concepts":880},[],[],{"space":882,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":884,"publishedVersion":63,"revision":45,"locale":29},{"sys":883},{"type":12,"linkType":13,"id":14},{"sys":885},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":887},{"url":487,"details":888,"fileName":493,"contentType":494},{"size":489,"image":889},{"width":491,"height":492},{"sys":891,"fields":894},{"id":892,"createdAt":893},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":895,"slug":896,"articleIntro":-1,"category":897},"Compte 6226 - Honoraires","compte-6226-honoraires",[898],{"metadata":899,"sys":902,"fields":909},{"tags":900,"concepts":901},[],[],{"space":903,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":905,"publishedVersion":443,"revision":63,"contentType":907,"locale":29},{"sys":904},{"type":12,"linkType":13,"id":14},{"sys":906},{"id":21,"type":12,"linkType":22},{"sys":908},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":910,"metaTitle":453,"metaDescription":454,"mainTitle":911,"subtitle":472,"heroImage":926,"ctaButton":495,"ctaLink":496},[452],{"data":912,"content":913,"nodeType":75},{},[914,920],{"data":915,"content":916,"nodeType":465},{},[917],{"data":918,"marks":919,"value":464,"nodeType":83},{},[],{"data":921,"content":922,"nodeType":92},{},[923],{"data":924,"marks":925,"value":230,"nodeType":83},{},[],{"metadata":927,"sys":930,"fields":935},{"tags":928,"concepts":929},[],[],{"space":931,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":933,"publishedVersion":63,"revision":45,"locale":29},{"sys":932},{"type":12,"linkType":13,"id":14},{"sys":934},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":936},{"url":487,"details":937,"fileName":493,"contentType":494},{"size":489,"image":938},{"width":491,"height":492},{"sys":940,"fields":943},{"id":941,"createdAt":942},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":944,"slug":945,"articleIntro":944,"category":946},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[947],{"metadata":948,"sys":951,"fields":958},{"tags":949,"concepts":950},[],[],{"space":952,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":954,"publishedVersion":443,"revision":63,"contentType":956,"locale":29},{"sys":953},{"type":12,"linkType":13,"id":14},{"sys":955},{"id":21,"type":12,"linkType":22},{"sys":957},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":959,"metaTitle":453,"metaDescription":454,"mainTitle":960,"subtitle":472,"heroImage":975,"ctaButton":495,"ctaLink":496},[452],{"data":961,"content":962,"nodeType":75},{},[963,969],{"data":964,"content":965,"nodeType":465},{},[966],{"data":967,"marks":968,"value":464,"nodeType":83},{},[],{"data":970,"content":971,"nodeType":92},{},[972],{"data":973,"marks":974,"value":230,"nodeType":83},{},[],{"metadata":976,"sys":979,"fields":984},{"tags":977,"concepts":978},[],[],{"space":980,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":982,"publishedVersion":63,"revision":45,"locale":29},{"sys":981},{"type":12,"linkType":13,"id":14},{"sys":983},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":985},{"url":487,"details":986,"fileName":493,"contentType":494},{"size":489,"image":987},{"width":491,"height":492},{"sys":989,"fields":992},{"id":990,"createdAt":991},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":993,"slug":994,"articleIntro":993,"category":995},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[996],{"metadata":997,"sys":1000,"fields":1007},{"tags":998,"concepts":999},[],[],{"space":1001,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1003,"publishedVersion":443,"revision":63,"contentType":1005,"locale":29},{"sys":1002},{"type":12,"linkType":13,"id":14},{"sys":1004},{"id":21,"type":12,"linkType":22},{"sys":1006},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1008,"metaTitle":453,"metaDescription":454,"mainTitle":1009,"subtitle":472,"heroImage":1024,"ctaButton":495,"ctaLink":496},[452],{"data":1010,"content":1011,"nodeType":75},{},[1012,1018],{"data":1013,"content":1014,"nodeType":465},{},[1015],{"data":1016,"marks":1017,"value":464,"nodeType":83},{},[],{"data":1019,"content":1020,"nodeType":92},{},[1021],{"data":1022,"marks":1023,"value":230,"nodeType":83},{},[],{"metadata":1025,"sys":1028,"fields":1033},{"tags":1026,"concepts":1027},[],[],{"space":1029,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1031,"publishedVersion":63,"revision":45,"locale":29},{"sys":1030},{"type":12,"linkType":13,"id":14},{"sys":1032},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1034},{"url":487,"details":1035,"fileName":493,"contentType":494},{"size":489,"image":1036},{"width":491,"height":492},{"sys":1038,"fields":1041},{"id":1039,"createdAt":1040},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":1042,"slug":1043,"articleIntro":1042,"category":1044},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[1045],{"metadata":1046,"sys":1049,"fields":1056},{"tags":1047,"concepts":1048},[],[],{"space":1050,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1052,"publishedVersion":443,"revision":63,"contentType":1054,"locale":29},{"sys":1051},{"type":12,"linkType":13,"id":14},{"sys":1053},{"id":21,"type":12,"linkType":22},{"sys":1055},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1057,"metaTitle":453,"metaDescription":454,"mainTitle":1058,"subtitle":472,"heroImage":1073,"ctaButton":495,"ctaLink":496},[452],{"data":1059,"content":1060,"nodeType":75},{},[1061,1067],{"data":1062,"content":1063,"nodeType":465},{},[1064],{"data":1065,"marks":1066,"value":464,"nodeType":83},{},[],{"data":1068,"content":1069,"nodeType":92},{},[1070],{"data":1071,"marks":1072,"value":230,"nodeType":83},{},[],{"metadata":1074,"sys":1077,"fields":1082},{"tags":1075,"concepts":1076},[],[],{"space":1078,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1080,"publishedVersion":63,"revision":45,"locale":29},{"sys":1079},{"type":12,"linkType":13,"id":14},{"sys":1081},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1083},{"url":487,"details":1084,"fileName":493,"contentType":494},{"size":489,"image":1085},{"width":491,"height":492},{"sys":1087,"fields":1090},{"id":1088,"createdAt":1089},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":1091,"slug":1092,"articleIntro":1091,"category":1093},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[1094],{"metadata":1095,"sys":1098,"fields":1105},{"tags":1096,"concepts":1097},[],[],{"space":1099,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1101,"publishedVersion":443,"revision":63,"contentType":1103,"locale":29},{"sys":1100},{"type":12,"linkType":13,"id":14},{"sys":1102},{"id":21,"type":12,"linkType":22},{"sys":1104},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1106,"metaTitle":453,"metaDescription":454,"mainTitle":1107,"subtitle":472,"heroImage":1122,"ctaButton":495,"ctaLink":496},[452],{"data":1108,"content":1109,"nodeType":75},{},[1110,1116],{"data":1111,"content":1112,"nodeType":465},{},[1113],{"data":1114,"marks":1115,"value":464,"nodeType":83},{},[],{"data":1117,"content":1118,"nodeType":92},{},[1119],{"data":1120,"marks":1121,"value":230,"nodeType":83},{},[],{"metadata":1123,"sys":1126,"fields":1131},{"tags":1124,"concepts":1125},[],[],{"space":1127,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1129,"publishedVersion":63,"revision":45,"locale":29},{"sys":1128},{"type":12,"linkType":13,"id":14},{"sys":1130},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1132},{"url":487,"details":1133,"fileName":493,"contentType":494},{"size":489,"image":1134},{"width":491,"height":492},{"sys":1136,"fields":1139},{"id":1137,"createdAt":1138},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":1140,"slug":1141,"articleIntro":1140,"category":1142},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[1143],{"metadata":1144,"sys":1147,"fields":1154},{"tags":1145,"concepts":1146},[],[],{"space":1148,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1150,"publishedVersion":443,"revision":63,"contentType":1152,"locale":29},{"sys":1149},{"type":12,"linkType":13,"id":14},{"sys":1151},{"id":21,"type":12,"linkType":22},{"sys":1153},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1155,"metaTitle":453,"metaDescription":454,"mainTitle":1156,"subtitle":472,"heroImage":1171,"ctaButton":495,"ctaLink":496},[452],{"data":1157,"content":1158,"nodeType":75},{},[1159,1165],{"data":1160,"content":1161,"nodeType":465},{},[1162],{"data":1163,"marks":1164,"value":464,"nodeType":83},{},[],{"data":1166,"content":1167,"nodeType":92},{},[1168],{"data":1169,"marks":1170,"value":230,"nodeType":83},{},[],{"metadata":1172,"sys":1175,"fields":1180},{"tags":1173,"concepts":1174},[],[],{"space":1176,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1178,"publishedVersion":63,"revision":45,"locale":29},{"sys":1177},{"type":12,"linkType":13,"id":14},{"sys":1179},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1181},{"url":487,"details":1182,"fileName":493,"contentType":494},{"size":489,"image":1183},{"width":491,"height":492},{"sys":1185,"fields":1188},{"id":1186,"createdAt":1187},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":1189,"slug":1190,"articleIntro":1189,"category":1191},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[1192],{"metadata":1193,"sys":1196,"fields":1203},{"tags":1194,"concepts":1195},[],[],{"space":1197,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1199,"publishedVersion":443,"revision":63,"contentType":1201,"locale":29},{"sys":1198},{"type":12,"linkType":13,"id":14},{"sys":1200},{"id":21,"type":12,"linkType":22},{"sys":1202},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1204,"metaTitle":453,"metaDescription":454,"mainTitle":1205,"subtitle":472,"heroImage":1220,"ctaButton":495,"ctaLink":496},[452],{"data":1206,"content":1207,"nodeType":75},{},[1208,1214],{"data":1209,"content":1210,"nodeType":465},{},[1211],{"data":1212,"marks":1213,"value":464,"nodeType":83},{},[],{"data":1215,"content":1216,"nodeType":92},{},[1217],{"data":1218,"marks":1219,"value":230,"nodeType":83},{},[],{"metadata":1221,"sys":1224,"fields":1229},{"tags":1222,"concepts":1223},[],[],{"space":1225,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1227,"publishedVersion":63,"revision":45,"locale":29},{"sys":1226},{"type":12,"linkType":13,"id":14},{"sys":1228},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1230},{"url":487,"details":1231,"fileName":493,"contentType":494},{"size":489,"image":1232},{"width":491,"height":492},{"sys":1234,"fields":1237},{"id":1235,"createdAt":1236},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":1238,"slug":1239,"articleIntro":1238,"category":1240},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[1241],{"metadata":1242,"sys":1245,"fields":1252},{"tags":1243,"concepts":1244},[],[],{"space":1246,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1248,"publishedVersion":443,"revision":63,"contentType":1250,"locale":29},{"sys":1247},{"type":12,"linkType":13,"id":14},{"sys":1249},{"id":21,"type":12,"linkType":22},{"sys":1251},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1253,"metaTitle":453,"metaDescription":454,"mainTitle":1254,"subtitle":472,"heroImage":1269,"ctaButton":495,"ctaLink":496},[452],{"data":1255,"content":1256,"nodeType":75},{},[1257,1263],{"data":1258,"content":1259,"nodeType":465},{},[1260],{"data":1261,"marks":1262,"value":464,"nodeType":83},{},[],{"data":1264,"content":1265,"nodeType":92},{},[1266],{"data":1267,"marks":1268,"value":230,"nodeType":83},{},[],{"metadata":1270,"sys":1273,"fields":1278},{"tags":1271,"concepts":1272},[],[],{"space":1274,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1276,"publishedVersion":63,"revision":45,"locale":29},{"sys":1275},{"type":12,"linkType":13,"id":14},{"sys":1277},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1279},{"url":487,"details":1280,"fileName":493,"contentType":494},{"size":489,"image":1281},{"width":491,"height":492},{"sys":1283,"fields":1286},{"id":1284,"createdAt":1285},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1287,"slug":1288,"articleIntro":1287,"category":1289},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1290],{"metadata":1291,"sys":1294,"fields":1301},{"tags":1292,"concepts":1293},[],[],{"space":1295,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1297,"publishedVersion":443,"revision":63,"contentType":1299,"locale":29},{"sys":1296},{"type":12,"linkType":13,"id":14},{"sys":1298},{"id":21,"type":12,"linkType":22},{"sys":1300},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1302,"metaTitle":453,"metaDescription":454,"mainTitle":1303,"subtitle":472,"heroImage":1318,"ctaButton":495,"ctaLink":496},[452],{"data":1304,"content":1305,"nodeType":75},{},[1306,1312],{"data":1307,"content":1308,"nodeType":465},{},[1309],{"data":1310,"marks":1311,"value":464,"nodeType":83},{},[],{"data":1313,"content":1314,"nodeType":92},{},[1315],{"data":1316,"marks":1317,"value":230,"nodeType":83},{},[],{"metadata":1319,"sys":1322,"fields":1327},{"tags":1320,"concepts":1321},[],[],{"space":1323,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1325,"publishedVersion":63,"revision":45,"locale":29},{"sys":1324},{"type":12,"linkType":13,"id":14},{"sys":1326},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1328},{"url":487,"details":1329,"fileName":493,"contentType":494},{"size":489,"image":1330},{"width":491,"height":492},{"sys":1332,"fields":1335},{"id":1333,"createdAt":1334},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":1336,"slug":1337,"articleIntro":1336,"category":1338},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[1339],{"metadata":1340,"sys":1343,"fields":1350},{"tags":1341,"concepts":1342},[],[],{"space":1344,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1346,"publishedVersion":443,"revision":63,"contentType":1348,"locale":29},{"sys":1345},{"type":12,"linkType":13,"id":14},{"sys":1347},{"id":21,"type":12,"linkType":22},{"sys":1349},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1351,"metaTitle":453,"metaDescription":454,"mainTitle":1352,"subtitle":472,"heroImage":1367,"ctaButton":495,"ctaLink":496},[452],{"data":1353,"content":1354,"nodeType":75},{},[1355,1361],{"data":1356,"content":1357,"nodeType":465},{},[1358],{"data":1359,"marks":1360,"value":464,"nodeType":83},{},[],{"data":1362,"content":1363,"nodeType":92},{},[1364],{"data":1365,"marks":1366,"value":230,"nodeType":83},{},[],{"metadata":1368,"sys":1371,"fields":1376},{"tags":1369,"concepts":1370},[],[],{"space":1372,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1374,"publishedVersion":63,"revision":45,"locale":29},{"sys":1373},{"type":12,"linkType":13,"id":14},{"sys":1375},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1377},{"url":487,"details":1378,"fileName":493,"contentType":494},{"size":489,"image":1379},{"width":491,"height":492},{"sys":1381,"fields":1384},{"id":1382,"createdAt":1383},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":1385,"slug":1386,"articleIntro":1385,"category":1387},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[1388],{"metadata":1389,"sys":1392,"fields":1399},{"tags":1390,"concepts":1391},[],[],{"space":1393,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1395,"publishedVersion":443,"revision":63,"contentType":1397,"locale":29},{"sys":1394},{"type":12,"linkType":13,"id":14},{"sys":1396},{"id":21,"type":12,"linkType":22},{"sys":1398},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1400,"metaTitle":453,"metaDescription":454,"mainTitle":1401,"subtitle":472,"heroImage":1416,"ctaButton":495,"ctaLink":496},[452],{"data":1402,"content":1403,"nodeType":75},{},[1404,1410],{"data":1405,"content":1406,"nodeType":465},{},[1407],{"data":1408,"marks":1409,"value":464,"nodeType":83},{},[],{"data":1411,"content":1412,"nodeType":92},{},[1413],{"data":1414,"marks":1415,"value":230,"nodeType":83},{},[],{"metadata":1417,"sys":1420,"fields":1425},{"tags":1418,"concepts":1419},[],[],{"space":1421,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1423,"publishedVersion":63,"revision":45,"locale":29},{"sys":1422},{"type":12,"linkType":13,"id":14},{"sys":1424},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1426},{"url":487,"details":1427,"fileName":493,"contentType":494},{"size":489,"image":1428},{"width":491,"height":492},{"sys":1430,"fields":1433},{"id":1431,"createdAt":1432},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":1434,"slug":1435,"articleIntro":1434,"category":1436},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[1437],{"metadata":1438,"sys":1441,"fields":1448},{"tags":1439,"concepts":1440},[],[],{"space":1442,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1444,"publishedVersion":443,"revision":63,"contentType":1446,"locale":29},{"sys":1443},{"type":12,"linkType":13,"id":14},{"sys":1445},{"id":21,"type":12,"linkType":22},{"sys":1447},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1449,"metaTitle":453,"metaDescription":454,"mainTitle":1450,"subtitle":472,"heroImage":1465,"ctaButton":495,"ctaLink":496},[452],{"data":1451,"content":1452,"nodeType":75},{},[1453,1459],{"data":1454,"content":1455,"nodeType":465},{},[1456],{"data":1457,"marks":1458,"value":464,"nodeType":83},{},[],{"data":1460,"content":1461,"nodeType":92},{},[1462],{"data":1463,"marks":1464,"value":230,"nodeType":83},{},[],{"metadata":1466,"sys":1469,"fields":1474},{"tags":1467,"concepts":1468},[],[],{"space":1470,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1472,"publishedVersion":63,"revision":45,"locale":29},{"sys":1471},{"type":12,"linkType":13,"id":14},{"sys":1473},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1475},{"url":487,"details":1476,"fileName":493,"contentType":494},{"size":489,"image":1477},{"width":491,"height":492},{"sys":1479,"fields":1482},{"id":1480,"createdAt":1481},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":1483,"slug":1484,"articleIntro":1483,"category":1485},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[1486],{"metadata":1487,"sys":1490,"fields":1497},{"tags":1488,"concepts":1489},[],[],{"space":1491,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1493,"publishedVersion":443,"revision":63,"contentType":1495,"locale":29},{"sys":1492},{"type":12,"linkType":13,"id":14},{"sys":1494},{"id":21,"type":12,"linkType":22},{"sys":1496},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1498,"metaTitle":453,"metaDescription":454,"mainTitle":1499,"subtitle":472,"heroImage":1514,"ctaButton":495,"ctaLink":496},[452],{"data":1500,"content":1501,"nodeType":75},{},[1502,1508],{"data":1503,"content":1504,"nodeType":465},{},[1505],{"data":1506,"marks":1507,"value":464,"nodeType":83},{},[],{"data":1509,"content":1510,"nodeType":92},{},[1511],{"data":1512,"marks":1513,"value":230,"nodeType":83},{},[],{"metadata":1515,"sys":1518,"fields":1523},{"tags":1516,"concepts":1517},[],[],{"space":1519,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1521,"publishedVersion":63,"revision":45,"locale":29},{"sys":1520},{"type":12,"linkType":13,"id":14},{"sys":1522},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1524},{"url":487,"details":1525,"fileName":493,"contentType":494},{"size":489,"image":1526},{"width":491,"height":492},{"sys":1528,"fields":1531},{"id":1529,"createdAt":1530},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":1532,"slug":1533,"articleIntro":-1,"category":1534},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[1535],{"metadata":1536,"sys":1539,"fields":1546},{"tags":1537,"concepts":1538},[],[],{"space":1540,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1542,"publishedVersion":443,"revision":63,"contentType":1544,"locale":29},{"sys":1541},{"type":12,"linkType":13,"id":14},{"sys":1543},{"id":21,"type":12,"linkType":22},{"sys":1545},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1547,"metaTitle":453,"metaDescription":454,"mainTitle":1548,"subtitle":472,"heroImage":1563,"ctaButton":495,"ctaLink":496},[452],{"data":1549,"content":1550,"nodeType":75},{},[1551,1557],{"data":1552,"content":1553,"nodeType":465},{},[1554],{"data":1555,"marks":1556,"value":464,"nodeType":83},{},[],{"data":1558,"content":1559,"nodeType":92},{},[1560],{"data":1561,"marks":1562,"value":230,"nodeType":83},{},[],{"metadata":1564,"sys":1567,"fields":1572},{"tags":1565,"concepts":1566},[],[],{"space":1568,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1570,"publishedVersion":63,"revision":45,"locale":29},{"sys":1569},{"type":12,"linkType":13,"id":14},{"sys":1571},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1573},{"url":487,"details":1574,"fileName":493,"contentType":494},{"size":489,"image":1575},{"width":491,"height":492},{"sys":1577,"fields":1580},{"id":1578,"createdAt":1579},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":1581,"slug":1582,"articleIntro":-1,"category":1583},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[1584],{"metadata":1585,"sys":1588,"fields":1595},{"tags":1586,"concepts":1587},[],[],{"space":1589,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1591,"publishedVersion":443,"revision":63,"contentType":1593,"locale":29},{"sys":1590},{"type":12,"linkType":13,"id":14},{"sys":1592},{"id":21,"type":12,"linkType":22},{"sys":1594},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1596,"metaTitle":453,"metaDescription":454,"mainTitle":1597,"subtitle":472,"heroImage":1612,"ctaButton":495,"ctaLink":496},[452],{"data":1598,"content":1599,"nodeType":75},{},[1600,1606],{"data":1601,"content":1602,"nodeType":465},{},[1603],{"data":1604,"marks":1605,"value":464,"nodeType":83},{},[],{"data":1607,"content":1608,"nodeType":92},{},[1609],{"data":1610,"marks":1611,"value":230,"nodeType":83},{},[],{"metadata":1613,"sys":1616,"fields":1621},{"tags":1614,"concepts":1615},[],[],{"space":1617,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1619,"publishedVersion":63,"revision":45,"locale":29},{"sys":1618},{"type":12,"linkType":13,"id":14},{"sys":1620},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1622},{"url":487,"details":1623,"fileName":493,"contentType":494},{"size":489,"image":1624},{"width":491,"height":492},{"sys":1626,"fields":1629},{"id":1627,"createdAt":1628},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":1630,"slug":1631,"articleIntro":1630,"category":1632},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[1633],{"metadata":1634,"sys":1637,"fields":1644},{"tags":1635,"concepts":1636},[],[],{"space":1638,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1640,"publishedVersion":443,"revision":63,"contentType":1642,"locale":29},{"sys":1639},{"type":12,"linkType":13,"id":14},{"sys":1641},{"id":21,"type":12,"linkType":22},{"sys":1643},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1645,"metaTitle":453,"metaDescription":454,"mainTitle":1646,"subtitle":472,"heroImage":1661,"ctaButton":495,"ctaLink":496},[452],{"data":1647,"content":1648,"nodeType":75},{},[1649,1655],{"data":1650,"content":1651,"nodeType":465},{},[1652],{"data":1653,"marks":1654,"value":464,"nodeType":83},{},[],{"data":1656,"content":1657,"nodeType":92},{},[1658],{"data":1659,"marks":1660,"value":230,"nodeType":83},{},[],{"metadata":1662,"sys":1665,"fields":1670},{"tags":1663,"concepts":1664},[],[],{"space":1666,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1668,"publishedVersion":63,"revision":45,"locale":29},{"sys":1667},{"type":12,"linkType":13,"id":14},{"sys":1669},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1671},{"url":487,"details":1672,"fileName":493,"contentType":494},{"size":489,"image":1673},{"width":491,"height":492},{"sys":1675,"fields":1678},{"id":1676,"createdAt":1677},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":1679,"slug":1680,"articleIntro":1679,"category":1681},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[1682],{"metadata":1683,"sys":1686,"fields":1693},{"tags":1684,"concepts":1685},[],[],{"space":1687,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1689,"publishedVersion":443,"revision":63,"contentType":1691,"locale":29},{"sys":1688},{"type":12,"linkType":13,"id":14},{"sys":1690},{"id":21,"type":12,"linkType":22},{"sys":1692},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1694,"metaTitle":453,"metaDescription":454,"mainTitle":1695,"subtitle":472,"heroImage":1710,"ctaButton":495,"ctaLink":496},[452],{"data":1696,"content":1697,"nodeType":75},{},[1698,1704],{"data":1699,"content":1700,"nodeType":465},{},[1701],{"data":1702,"marks":1703,"value":464,"nodeType":83},{},[],{"data":1705,"content":1706,"nodeType":92},{},[1707],{"data":1708,"marks":1709,"value":230,"nodeType":83},{},[],{"metadata":1711,"sys":1714,"fields":1719},{"tags":1712,"concepts":1713},[],[],{"space":1715,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1717,"publishedVersion":63,"revision":45,"locale":29},{"sys":1716},{"type":12,"linkType":13,"id":14},{"sys":1718},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1720},{"url":487,"details":1721,"fileName":493,"contentType":494},{"size":489,"image":1722},{"width":491,"height":492},{"sys":1724,"fields":1727},{"id":1725,"createdAt":1726},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":1728,"slug":1729,"articleIntro":1728,"category":1730},"668 - Autres charges financières","compte-668-autres-charges-financieres",[1731],{"metadata":1732,"sys":1735,"fields":1742},{"tags":1733,"concepts":1734},[],[],{"space":1736,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1738,"publishedVersion":443,"revision":63,"contentType":1740,"locale":29},{"sys":1737},{"type":12,"linkType":13,"id":14},{"sys":1739},{"id":21,"type":12,"linkType":22},{"sys":1741},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1743,"metaTitle":453,"metaDescription":454,"mainTitle":1744,"subtitle":472,"heroImage":1759,"ctaButton":495,"ctaLink":496},[452],{"data":1745,"content":1746,"nodeType":75},{},[1747,1753],{"data":1748,"content":1749,"nodeType":465},{},[1750],{"data":1751,"marks":1752,"value":464,"nodeType":83},{},[],{"data":1754,"content":1755,"nodeType":92},{},[1756],{"data":1757,"marks":1758,"value":230,"nodeType":83},{},[],{"metadata":1760,"sys":1763,"fields":1768},{"tags":1761,"concepts":1762},[],[],{"space":1764,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1766,"publishedVersion":63,"revision":45,"locale":29},{"sys":1765},{"type":12,"linkType":13,"id":14},{"sys":1767},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1769},{"url":487,"details":1770,"fileName":493,"contentType":494},{"size":489,"image":1771},{"width":491,"height":492},{"sys":1773,"fields":1776},{"id":1774,"createdAt":1775},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":1777,"slug":1778,"articleIntro":-1,"category":1779},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[1780],{"metadata":1781,"sys":1784,"fields":1791},{"tags":1782,"concepts":1783},[],[],{"space":1785,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1787,"publishedVersion":443,"revision":63,"contentType":1789,"locale":29},{"sys":1786},{"type":12,"linkType":13,"id":14},{"sys":1788},{"id":21,"type":12,"linkType":22},{"sys":1790},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1792,"metaTitle":453,"metaDescription":454,"mainTitle":1793,"subtitle":472,"heroImage":1808,"ctaButton":495,"ctaLink":496},[452],{"data":1794,"content":1795,"nodeType":75},{},[1796,1802],{"data":1797,"content":1798,"nodeType":465},{},[1799],{"data":1800,"marks":1801,"value":464,"nodeType":83},{},[],{"data":1803,"content":1804,"nodeType":92},{},[1805],{"data":1806,"marks":1807,"value":230,"nodeType":83},{},[],{"metadata":1809,"sys":1812,"fields":1817},{"tags":1810,"concepts":1811},[],[],{"space":1813,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1815,"publishedVersion":63,"revision":45,"locale":29},{"sys":1814},{"type":12,"linkType":13,"id":14},{"sys":1816},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1818},{"url":487,"details":1819,"fileName":493,"contentType":494},{"size":489,"image":1820},{"width":491,"height":492},{"sys":1822,"fields":1825},{"id":1823,"createdAt":1824},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":1826,"slug":1827,"articleIntro":1826,"category":1828},"4558 - Intérêts courus","compte-4558-interets-courus",[1829],{"metadata":1830,"sys":1833,"fields":1840},{"tags":1831,"concepts":1832},[],[],{"space":1834,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1836,"publishedVersion":443,"revision":63,"contentType":1838,"locale":29},{"sys":1835},{"type":12,"linkType":13,"id":14},{"sys":1837},{"id":21,"type":12,"linkType":22},{"sys":1839},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1841,"metaTitle":453,"metaDescription":454,"mainTitle":1842,"subtitle":472,"heroImage":1857,"ctaButton":495,"ctaLink":496},[452],{"data":1843,"content":1844,"nodeType":75},{},[1845,1851],{"data":1846,"content":1847,"nodeType":465},{},[1848],{"data":1849,"marks":1850,"value":464,"nodeType":83},{},[],{"data":1852,"content":1853,"nodeType":92},{},[1854],{"data":1855,"marks":1856,"value":230,"nodeType":83},{},[],{"metadata":1858,"sys":1861,"fields":1866},{"tags":1859,"concepts":1860},[],[],{"space":1862,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1864,"publishedVersion":63,"revision":45,"locale":29},{"sys":1863},{"type":12,"linkType":13,"id":14},{"sys":1865},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1867},{"url":487,"details":1868,"fileName":493,"contentType":494},{"size":489,"image":1869},{"width":491,"height":492},{"sys":1871,"fields":1874},{"id":1872,"createdAt":1873},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":1875,"slug":1876,"articleIntro":-1,"category":1877},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[1878],{"metadata":1879,"sys":1882,"fields":1889},{"tags":1880,"concepts":1881},[],[],{"space":1883,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1885,"publishedVersion":443,"revision":63,"contentType":1887,"locale":29},{"sys":1884},{"type":12,"linkType":13,"id":14},{"sys":1886},{"id":21,"type":12,"linkType":22},{"sys":1888},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1890,"metaTitle":453,"metaDescription":454,"mainTitle":1891,"subtitle":472,"heroImage":1906,"ctaButton":495,"ctaLink":496},[452],{"data":1892,"content":1893,"nodeType":75},{},[1894,1900],{"data":1895,"content":1896,"nodeType":465},{},[1897],{"data":1898,"marks":1899,"value":464,"nodeType":83},{},[],{"data":1901,"content":1902,"nodeType":92},{},[1903],{"data":1904,"marks":1905,"value":230,"nodeType":83},{},[],{"metadata":1907,"sys":1910,"fields":1915},{"tags":1908,"concepts":1909},[],[],{"space":1911,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1913,"publishedVersion":63,"revision":45,"locale":29},{"sys":1912},{"type":12,"linkType":13,"id":14},{"sys":1914},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1916},{"url":487,"details":1917,"fileName":493,"contentType":494},{"size":489,"image":1918},{"width":491,"height":492},{"sys":1920,"fields":1923},{"id":1921,"createdAt":1922},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":1924,"slug":1925,"articleIntro":1924,"category":1926},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[1927],{"metadata":1928,"sys":1931,"fields":1938},{"tags":1929,"concepts":1930},[],[],{"space":1932,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1934,"publishedVersion":443,"revision":63,"contentType":1936,"locale":29},{"sys":1933},{"type":12,"linkType":13,"id":14},{"sys":1935},{"id":21,"type":12,"linkType":22},{"sys":1937},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1939,"metaTitle":453,"metaDescription":454,"mainTitle":1940,"subtitle":472,"heroImage":1955,"ctaButton":495,"ctaLink":496},[452],{"data":1941,"content":1942,"nodeType":75},{},[1943,1949],{"data":1944,"content":1945,"nodeType":465},{},[1946],{"data":1947,"marks":1948,"value":464,"nodeType":83},{},[],{"data":1950,"content":1951,"nodeType":92},{},[1952],{"data":1953,"marks":1954,"value":230,"nodeType":83},{},[],{"metadata":1956,"sys":1959,"fields":1964},{"tags":1957,"concepts":1958},[],[],{"space":1960,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":1962,"publishedVersion":63,"revision":45,"locale":29},{"sys":1961},{"type":12,"linkType":13,"id":14},{"sys":1963},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":1965},{"url":487,"details":1966,"fileName":493,"contentType":494},{"size":489,"image":1967},{"width":491,"height":492},{"sys":1969,"fields":1972},{"id":1970,"createdAt":1971},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":1973,"slug":1974,"articleIntro":1975,"category":1976},"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.",[1977],{"metadata":1978,"sys":1981,"fields":1988},{"tags":1979,"concepts":1980},[],[],{"space":1982,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":1984,"publishedVersion":443,"revision":63,"contentType":1986,"locale":29},{"sys":1983},{"type":12,"linkType":13,"id":14},{"sys":1985},{"id":21,"type":12,"linkType":22},{"sys":1987},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":1989,"metaTitle":453,"metaDescription":454,"mainTitle":1990,"subtitle":472,"heroImage":2005,"ctaButton":495,"ctaLink":496},[452],{"data":1991,"content":1992,"nodeType":75},{},[1993,1999],{"data":1994,"content":1995,"nodeType":465},{},[1996],{"data":1997,"marks":1998,"value":464,"nodeType":83},{},[],{"data":2000,"content":2001,"nodeType":92},{},[2002],{"data":2003,"marks":2004,"value":230,"nodeType":83},{},[],{"metadata":2006,"sys":2009,"fields":2014},{"tags":2007,"concepts":2008},[],[],{"space":2010,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2012,"publishedVersion":63,"revision":45,"locale":29},{"sys":2011},{"type":12,"linkType":13,"id":14},{"sys":2013},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2015},{"url":487,"details":2016,"fileName":493,"contentType":494},{"size":489,"image":2017},{"width":491,"height":492},{"sys":2019,"fields":2022},{"id":2020,"createdAt":2021},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":2023,"slug":2024,"articleIntro":2023,"category":2025},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[2026],{"metadata":2027,"sys":2030,"fields":2037},{"tags":2028,"concepts":2029},[],[],{"space":2031,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2033,"publishedVersion":443,"revision":63,"contentType":2035,"locale":29},{"sys":2032},{"type":12,"linkType":13,"id":14},{"sys":2034},{"id":21,"type":12,"linkType":22},{"sys":2036},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2038,"metaTitle":453,"metaDescription":454,"mainTitle":2039,"subtitle":472,"heroImage":2054,"ctaButton":495,"ctaLink":496},[452],{"data":2040,"content":2041,"nodeType":75},{},[2042,2048],{"data":2043,"content":2044,"nodeType":465},{},[2045],{"data":2046,"marks":2047,"value":464,"nodeType":83},{},[],{"data":2049,"content":2050,"nodeType":92},{},[2051],{"data":2052,"marks":2053,"value":230,"nodeType":83},{},[],{"metadata":2055,"sys":2058,"fields":2063},{"tags":2056,"concepts":2057},[],[],{"space":2059,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2061,"publishedVersion":63,"revision":45,"locale":29},{"sys":2060},{"type":12,"linkType":13,"id":14},{"sys":2062},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2064},{"url":487,"details":2065,"fileName":493,"contentType":494},{"size":489,"image":2066},{"width":491,"height":492},{"sys":2068,"fields":2071},{"id":2069,"createdAt":2070},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":2072,"slug":2073,"articleIntro":2072,"category":2074},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[2075],{"metadata":2076,"sys":2079,"fields":2086},{"tags":2077,"concepts":2078},[],[],{"space":2080,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2082,"publishedVersion":443,"revision":63,"contentType":2084,"locale":29},{"sys":2081},{"type":12,"linkType":13,"id":14},{"sys":2083},{"id":21,"type":12,"linkType":22},{"sys":2085},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2087,"metaTitle":453,"metaDescription":454,"mainTitle":2088,"subtitle":472,"heroImage":2103,"ctaButton":495,"ctaLink":496},[452],{"data":2089,"content":2090,"nodeType":75},{},[2091,2097],{"data":2092,"content":2093,"nodeType":465},{},[2094],{"data":2095,"marks":2096,"value":464,"nodeType":83},{},[],{"data":2098,"content":2099,"nodeType":92},{},[2100],{"data":2101,"marks":2102,"value":230,"nodeType":83},{},[],{"metadata":2104,"sys":2107,"fields":2112},{"tags":2105,"concepts":2106},[],[],{"space":2108,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2110,"publishedVersion":63,"revision":45,"locale":29},{"sys":2109},{"type":12,"linkType":13,"id":14},{"sys":2111},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2113},{"url":487,"details":2114,"fileName":493,"contentType":494},{"size":489,"image":2115},{"width":491,"height":492},{"sys":2117,"fields":2120},{"id":2118,"createdAt":2119},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":2121,"slug":2122,"articleIntro":2121,"category":2123},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[2124],{"metadata":2125,"sys":2128,"fields":2135},{"tags":2126,"concepts":2127},[],[],{"space":2129,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2131,"publishedVersion":443,"revision":63,"contentType":2133,"locale":29},{"sys":2130},{"type":12,"linkType":13,"id":14},{"sys":2132},{"id":21,"type":12,"linkType":22},{"sys":2134},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2136,"metaTitle":453,"metaDescription":454,"mainTitle":2137,"subtitle":472,"heroImage":2152,"ctaButton":495,"ctaLink":496},[452],{"data":2138,"content":2139,"nodeType":75},{},[2140,2146],{"data":2141,"content":2142,"nodeType":465},{},[2143],{"data":2144,"marks":2145,"value":464,"nodeType":83},{},[],{"data":2147,"content":2148,"nodeType":92},{},[2149],{"data":2150,"marks":2151,"value":230,"nodeType":83},{},[],{"metadata":2153,"sys":2156,"fields":2161},{"tags":2154,"concepts":2155},[],[],{"space":2157,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2159,"publishedVersion":63,"revision":45,"locale":29},{"sys":2158},{"type":12,"linkType":13,"id":14},{"sys":2160},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2162},{"url":487,"details":2163,"fileName":493,"contentType":494},{"size":489,"image":2164},{"width":491,"height":492},{"sys":2166,"fields":2169},{"id":2167,"createdAt":2168},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":2170,"slug":2171,"articleIntro":-1,"category":2172},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[2173],{"metadata":2174,"sys":2177,"fields":2184},{"tags":2175,"concepts":2176},[],[],{"space":2178,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2180,"publishedVersion":443,"revision":63,"contentType":2182,"locale":29},{"sys":2179},{"type":12,"linkType":13,"id":14},{"sys":2181},{"id":21,"type":12,"linkType":22},{"sys":2183},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2185,"metaTitle":453,"metaDescription":454,"mainTitle":2186,"subtitle":472,"heroImage":2201,"ctaButton":495,"ctaLink":496},[452],{"data":2187,"content":2188,"nodeType":75},{},[2189,2195],{"data":2190,"content":2191,"nodeType":465},{},[2192],{"data":2193,"marks":2194,"value":464,"nodeType":83},{},[],{"data":2196,"content":2197,"nodeType":92},{},[2198],{"data":2199,"marks":2200,"value":230,"nodeType":83},{},[],{"metadata":2202,"sys":2205,"fields":2210},{"tags":2203,"concepts":2204},[],[],{"space":2206,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2208,"publishedVersion":63,"revision":45,"locale":29},{"sys":2207},{"type":12,"linkType":13,"id":14},{"sys":2209},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2211},{"url":487,"details":2212,"fileName":493,"contentType":494},{"size":489,"image":2213},{"width":491,"height":492},{"sys":2215,"fields":2218},{"id":2216,"createdAt":2217},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":2219,"slug":2220,"articleIntro":-1,"category":2221},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[2222],{"metadata":2223,"sys":2226,"fields":2233},{"tags":2224,"concepts":2225},[],[],{"space":2227,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2229,"publishedVersion":443,"revision":63,"contentType":2231,"locale":29},{"sys":2228},{"type":12,"linkType":13,"id":14},{"sys":2230},{"id":21,"type":12,"linkType":22},{"sys":2232},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2234,"metaTitle":453,"metaDescription":454,"mainTitle":2235,"subtitle":472,"heroImage":2250,"ctaButton":495,"ctaLink":496},[452],{"data":2236,"content":2237,"nodeType":75},{},[2238,2244],{"data":2239,"content":2240,"nodeType":465},{},[2241],{"data":2242,"marks":2243,"value":464,"nodeType":83},{},[],{"data":2245,"content":2246,"nodeType":92},{},[2247],{"data":2248,"marks":2249,"value":230,"nodeType":83},{},[],{"metadata":2251,"sys":2254,"fields":2259},{"tags":2252,"concepts":2253},[],[],{"space":2255,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2257,"publishedVersion":63,"revision":45,"locale":29},{"sys":2256},{"type":12,"linkType":13,"id":14},{"sys":2258},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2260},{"url":487,"details":2261,"fileName":493,"contentType":494},{"size":489,"image":2262},{"width":491,"height":492},{"sys":2264,"fields":2267},{"id":2265,"createdAt":2266},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":2268,"slug":2269,"articleIntro":2268,"category":2270},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[2271],{"metadata":2272,"sys":2275,"fields":2282},{"tags":2273,"concepts":2274},[],[],{"space":2276,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2278,"publishedVersion":443,"revision":63,"contentType":2280,"locale":29},{"sys":2277},{"type":12,"linkType":13,"id":14},{"sys":2279},{"id":21,"type":12,"linkType":22},{"sys":2281},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2283,"metaTitle":453,"metaDescription":454,"mainTitle":2284,"subtitle":472,"heroImage":2299,"ctaButton":495,"ctaLink":496},[452],{"data":2285,"content":2286,"nodeType":75},{},[2287,2293],{"data":2288,"content":2289,"nodeType":465},{},[2290],{"data":2291,"marks":2292,"value":464,"nodeType":83},{},[],{"data":2294,"content":2295,"nodeType":92},{},[2296],{"data":2297,"marks":2298,"value":230,"nodeType":83},{},[],{"metadata":2300,"sys":2303,"fields":2308},{"tags":2301,"concepts":2302},[],[],{"space":2304,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2306,"publishedVersion":63,"revision":45,"locale":29},{"sys":2305},{"type":12,"linkType":13,"id":14},{"sys":2307},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2309},{"url":487,"details":2310,"fileName":493,"contentType":494},{"size":489,"image":2311},{"width":491,"height":492},{"sys":2313,"fields":2316},{"id":2314,"createdAt":2315},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":2317,"slug":2318,"articleIntro":2317,"category":2319},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[2320],{"metadata":2321,"sys":2324,"fields":2331},{"tags":2322,"concepts":2323},[],[],{"space":2325,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2327,"publishedVersion":443,"revision":63,"contentType":2329,"locale":29},{"sys":2326},{"type":12,"linkType":13,"id":14},{"sys":2328},{"id":21,"type":12,"linkType":22},{"sys":2330},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2332,"metaTitle":453,"metaDescription":454,"mainTitle":2333,"subtitle":472,"heroImage":2348,"ctaButton":495,"ctaLink":496},[452],{"data":2334,"content":2335,"nodeType":75},{},[2336,2342],{"data":2337,"content":2338,"nodeType":465},{},[2339],{"data":2340,"marks":2341,"value":464,"nodeType":83},{},[],{"data":2343,"content":2344,"nodeType":92},{},[2345],{"data":2346,"marks":2347,"value":230,"nodeType":83},{},[],{"metadata":2349,"sys":2352,"fields":2357},{"tags":2350,"concepts":2351},[],[],{"space":2353,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2355,"publishedVersion":63,"revision":45,"locale":29},{"sys":2354},{"type":12,"linkType":13,"id":14},{"sys":2356},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2358},{"url":487,"details":2359,"fileName":493,"contentType":494},{"size":489,"image":2360},{"width":491,"height":492},{"sys":2362,"fields":2365},{"id":2363,"createdAt":2364},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":2366,"slug":2367,"articleIntro":2366,"category":2368},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[2369],{"metadata":2370,"sys":2373,"fields":2380},{"tags":2371,"concepts":2372},[],[],{"space":2374,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2376,"publishedVersion":443,"revision":63,"contentType":2378,"locale":29},{"sys":2375},{"type":12,"linkType":13,"id":14},{"sys":2377},{"id":21,"type":12,"linkType":22},{"sys":2379},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2381,"metaTitle":453,"metaDescription":454,"mainTitle":2382,"subtitle":472,"heroImage":2397,"ctaButton":495,"ctaLink":496},[452],{"data":2383,"content":2384,"nodeType":75},{},[2385,2391],{"data":2386,"content":2387,"nodeType":465},{},[2388],{"data":2389,"marks":2390,"value":464,"nodeType":83},{},[],{"data":2392,"content":2393,"nodeType":92},{},[2394],{"data":2395,"marks":2396,"value":230,"nodeType":83},{},[],{"metadata":2398,"sys":2401,"fields":2406},{"tags":2399,"concepts":2400},[],[],{"space":2402,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2404,"publishedVersion":63,"revision":45,"locale":29},{"sys":2403},{"type":12,"linkType":13,"id":14},{"sys":2405},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2407},{"url":487,"details":2408,"fileName":493,"contentType":494},{"size":489,"image":2409},{"width":491,"height":492},{"sys":2411,"fields":2414},{"id":2412,"createdAt":2413},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":2415,"slug":2416,"articleIntro":2415,"category":2417},"6331 - Versement de transport","compte-6331-versement-de-transport",[2418],{"metadata":2419,"sys":2422,"fields":2429},{"tags":2420,"concepts":2421},[],[],{"space":2423,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2425,"publishedVersion":443,"revision":63,"contentType":2427,"locale":29},{"sys":2424},{"type":12,"linkType":13,"id":14},{"sys":2426},{"id":21,"type":12,"linkType":22},{"sys":2428},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2430,"metaTitle":453,"metaDescription":454,"mainTitle":2431,"subtitle":472,"heroImage":2446,"ctaButton":495,"ctaLink":496},[452],{"data":2432,"content":2433,"nodeType":75},{},[2434,2440],{"data":2435,"content":2436,"nodeType":465},{},[2437],{"data":2438,"marks":2439,"value":464,"nodeType":83},{},[],{"data":2441,"content":2442,"nodeType":92},{},[2443],{"data":2444,"marks":2445,"value":230,"nodeType":83},{},[],{"metadata":2447,"sys":2450,"fields":2455},{"tags":2448,"concepts":2449},[],[],{"space":2451,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2453,"publishedVersion":63,"revision":45,"locale":29},{"sys":2452},{"type":12,"linkType":13,"id":14},{"sys":2454},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2456},{"url":487,"details":2457,"fileName":493,"contentType":494},{"size":489,"image":2458},{"width":491,"height":492},{"sys":2460,"fields":2463},{"id":2461,"createdAt":2462},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":2464,"slug":2465,"articleIntro":-1,"category":2466},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[2467],{"metadata":2468,"sys":2471,"fields":2478},{"tags":2469,"concepts":2470},[],[],{"space":2472,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2474,"publishedVersion":443,"revision":63,"contentType":2476,"locale":29},{"sys":2473},{"type":12,"linkType":13,"id":14},{"sys":2475},{"id":21,"type":12,"linkType":22},{"sys":2477},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2479,"metaTitle":453,"metaDescription":454,"mainTitle":2480,"subtitle":472,"heroImage":2495,"ctaButton":495,"ctaLink":496},[452],{"data":2481,"content":2482,"nodeType":75},{},[2483,2489],{"data":2484,"content":2485,"nodeType":465},{},[2486],{"data":2487,"marks":2488,"value":464,"nodeType":83},{},[],{"data":2490,"content":2491,"nodeType":92},{},[2492],{"data":2493,"marks":2494,"value":230,"nodeType":83},{},[],{"metadata":2496,"sys":2499,"fields":2504},{"tags":2497,"concepts":2498},[],[],{"space":2500,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2502,"publishedVersion":63,"revision":45,"locale":29},{"sys":2501},{"type":12,"linkType":13,"id":14},{"sys":2503},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2505},{"url":487,"details":2506,"fileName":493,"contentType":494},{"size":489,"image":2507},{"width":491,"height":492},{"sys":2509,"fields":2512},{"id":2510,"createdAt":2511},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":2513,"slug":2514,"articleIntro":2513,"category":2515},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[2516],{"metadata":2517,"sys":2520,"fields":2527},{"tags":2518,"concepts":2519},[],[],{"space":2521,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2523,"publishedVersion":443,"revision":63,"contentType":2525,"locale":29},{"sys":2522},{"type":12,"linkType":13,"id":14},{"sys":2524},{"id":21,"type":12,"linkType":22},{"sys":2526},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2528,"metaTitle":453,"metaDescription":454,"mainTitle":2529,"subtitle":472,"heroImage":2544,"ctaButton":495,"ctaLink":496},[452],{"data":2530,"content":2531,"nodeType":75},{},[2532,2538],{"data":2533,"content":2534,"nodeType":465},{},[2535],{"data":2536,"marks":2537,"value":464,"nodeType":83},{},[],{"data":2539,"content":2540,"nodeType":92},{},[2541],{"data":2542,"marks":2543,"value":230,"nodeType":83},{},[],{"metadata":2545,"sys":2548,"fields":2553},{"tags":2546,"concepts":2547},[],[],{"space":2549,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2551,"publishedVersion":63,"revision":45,"locale":29},{"sys":2550},{"type":12,"linkType":13,"id":14},{"sys":2552},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2554},{"url":487,"details":2555,"fileName":493,"contentType":494},{"size":489,"image":2556},{"width":491,"height":492},{"sys":2558,"fields":2561},{"id":2559,"createdAt":2560},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":2562,"slug":2563,"articleIntro":2562,"category":2564},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[2565],{"metadata":2566,"sys":2569,"fields":2576},{"tags":2567,"concepts":2568},[],[],{"space":2570,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2572,"publishedVersion":443,"revision":63,"contentType":2574,"locale":29},{"sys":2571},{"type":12,"linkType":13,"id":14},{"sys":2573},{"id":21,"type":12,"linkType":22},{"sys":2575},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2577,"metaTitle":453,"metaDescription":454,"mainTitle":2578,"subtitle":472,"heroImage":2593,"ctaButton":495,"ctaLink":496},[452],{"data":2579,"content":2580,"nodeType":75},{},[2581,2587],{"data":2582,"content":2583,"nodeType":465},{},[2584],{"data":2585,"marks":2586,"value":464,"nodeType":83},{},[],{"data":2588,"content":2589,"nodeType":92},{},[2590],{"data":2591,"marks":2592,"value":230,"nodeType":83},{},[],{"metadata":2594,"sys":2597,"fields":2602},{"tags":2595,"concepts":2596},[],[],{"space":2598,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2600,"publishedVersion":63,"revision":45,"locale":29},{"sys":2599},{"type":12,"linkType":13,"id":14},{"sys":2601},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2603},{"url":487,"details":2604,"fileName":493,"contentType":494},{"size":489,"image":2605},{"width":491,"height":492},{"sys":2607,"fields":2610},{"id":2608,"createdAt":2609},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":2611,"slug":2612,"articleIntro":2611,"category":2613},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[2614],{"metadata":2615,"sys":2618,"fields":2625},{"tags":2616,"concepts":2617},[],[],{"space":2619,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2621,"publishedVersion":443,"revision":63,"contentType":2623,"locale":29},{"sys":2620},{"type":12,"linkType":13,"id":14},{"sys":2622},{"id":21,"type":12,"linkType":22},{"sys":2624},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2626,"metaTitle":453,"metaDescription":454,"mainTitle":2627,"subtitle":472,"heroImage":2642,"ctaButton":495,"ctaLink":496},[452],{"data":2628,"content":2629,"nodeType":75},{},[2630,2636],{"data":2631,"content":2632,"nodeType":465},{},[2633],{"data":2634,"marks":2635,"value":464,"nodeType":83},{},[],{"data":2637,"content":2638,"nodeType":92},{},[2639],{"data":2640,"marks":2641,"value":230,"nodeType":83},{},[],{"metadata":2643,"sys":2646,"fields":2651},{"tags":2644,"concepts":2645},[],[],{"space":2647,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2649,"publishedVersion":63,"revision":45,"locale":29},{"sys":2648},{"type":12,"linkType":13,"id":14},{"sys":2650},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2652},{"url":487,"details":2653,"fileName":493,"contentType":494},{"size":489,"image":2654},{"width":491,"height":492},{"sys":2656,"fields":2659},{"id":2657,"createdAt":2658},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":2660,"slug":2661,"articleIntro":-1,"category":2662},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[2663],{"metadata":2664,"sys":2667,"fields":2674},{"tags":2665,"concepts":2666},[],[],{"space":2668,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2670,"publishedVersion":443,"revision":63,"contentType":2672,"locale":29},{"sys":2669},{"type":12,"linkType":13,"id":14},{"sys":2671},{"id":21,"type":12,"linkType":22},{"sys":2673},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2675,"metaTitle":453,"metaDescription":454,"mainTitle":2676,"subtitle":472,"heroImage":2691,"ctaButton":495,"ctaLink":496},[452],{"data":2677,"content":2678,"nodeType":75},{},[2679,2685],{"data":2680,"content":2681,"nodeType":465},{},[2682],{"data":2683,"marks":2684,"value":464,"nodeType":83},{},[],{"data":2686,"content":2687,"nodeType":92},{},[2688],{"data":2689,"marks":2690,"value":230,"nodeType":83},{},[],{"metadata":2692,"sys":2695,"fields":2700},{"tags":2693,"concepts":2694},[],[],{"space":2696,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2698,"publishedVersion":63,"revision":45,"locale":29},{"sys":2697},{"type":12,"linkType":13,"id":14},{"sys":2699},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2701},{"url":487,"details":2702,"fileName":493,"contentType":494},{"size":489,"image":2703},{"width":491,"height":492},{"sys":2705,"fields":2708},{"id":2706,"createdAt":2707},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":2709,"slug":2710,"articleIntro":2709,"category":2711},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[2712],{"metadata":2713,"sys":2716,"fields":2723},{"tags":2714,"concepts":2715},[],[],{"space":2717,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2719,"publishedVersion":443,"revision":63,"contentType":2721,"locale":29},{"sys":2718},{"type":12,"linkType":13,"id":14},{"sys":2720},{"id":21,"type":12,"linkType":22},{"sys":2722},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2724,"metaTitle":453,"metaDescription":454,"mainTitle":2725,"subtitle":472,"heroImage":2740,"ctaButton":495,"ctaLink":496},[452],{"data":2726,"content":2727,"nodeType":75},{},[2728,2734],{"data":2729,"content":2730,"nodeType":465},{},[2731],{"data":2732,"marks":2733,"value":464,"nodeType":83},{},[],{"data":2735,"content":2736,"nodeType":92},{},[2737],{"data":2738,"marks":2739,"value":230,"nodeType":83},{},[],{"metadata":2741,"sys":2744,"fields":2749},{"tags":2742,"concepts":2743},[],[],{"space":2745,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2747,"publishedVersion":63,"revision":45,"locale":29},{"sys":2746},{"type":12,"linkType":13,"id":14},{"sys":2748},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2750},{"url":487,"details":2751,"fileName":493,"contentType":494},{"size":489,"image":2752},{"width":491,"height":492},{"sys":2754,"fields":2757},{"id":2755,"createdAt":2756},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":2758,"slug":2759,"articleIntro":2760,"category":2761},"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",[2762],{"metadata":2763,"sys":2766,"fields":2773},{"tags":2764,"concepts":2765},[],[],{"space":2767,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2769,"publishedVersion":443,"revision":63,"contentType":2771,"locale":29},{"sys":2768},{"type":12,"linkType":13,"id":14},{"sys":2770},{"id":21,"type":12,"linkType":22},{"sys":2772},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2774,"metaTitle":453,"metaDescription":454,"mainTitle":2775,"subtitle":472,"heroImage":2790,"ctaButton":495,"ctaLink":496},[452],{"data":2776,"content":2777,"nodeType":75},{},[2778,2784],{"data":2779,"content":2780,"nodeType":465},{},[2781],{"data":2782,"marks":2783,"value":464,"nodeType":83},{},[],{"data":2785,"content":2786,"nodeType":92},{},[2787],{"data":2788,"marks":2789,"value":230,"nodeType":83},{},[],{"metadata":2791,"sys":2794,"fields":2799},{"tags":2792,"concepts":2793},[],[],{"space":2795,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2797,"publishedVersion":63,"revision":45,"locale":29},{"sys":2796},{"type":12,"linkType":13,"id":14},{"sys":2798},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2800},{"url":487,"details":2801,"fileName":493,"contentType":494},{"size":489,"image":2802},{"width":491,"height":492},{"sys":2804,"fields":2807},{"id":2805,"createdAt":2806},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":2808,"slug":2809,"articleIntro":-1,"category":2810},"Compte 6257 - Réceptions","compte-6257-receptions",[2811],{"metadata":2812,"sys":2815,"fields":2822},{"tags":2813,"concepts":2814},[],[],{"space":2816,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2818,"publishedVersion":443,"revision":63,"contentType":2820,"locale":29},{"sys":2817},{"type":12,"linkType":13,"id":14},{"sys":2819},{"id":21,"type":12,"linkType":22},{"sys":2821},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2823,"metaTitle":453,"metaDescription":454,"mainTitle":2824,"subtitle":472,"heroImage":2839,"ctaButton":495,"ctaLink":496},[452],{"data":2825,"content":2826,"nodeType":75},{},[2827,2833],{"data":2828,"content":2829,"nodeType":465},{},[2830],{"data":2831,"marks":2832,"value":464,"nodeType":83},{},[],{"data":2834,"content":2835,"nodeType":92},{},[2836],{"data":2837,"marks":2838,"value":230,"nodeType":83},{},[],{"metadata":2840,"sys":2843,"fields":2848},{"tags":2841,"concepts":2842},[],[],{"space":2844,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2846,"publishedVersion":63,"revision":45,"locale":29},{"sys":2845},{"type":12,"linkType":13,"id":14},{"sys":2847},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2849},{"url":487,"details":2850,"fileName":493,"contentType":494},{"size":489,"image":2851},{"width":491,"height":492},{"sys":2853,"fields":2856},{"id":2854,"createdAt":2855},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":2857,"slug":2858,"articleIntro":-1,"category":2859},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[2860],{"metadata":2861,"sys":2864,"fields":2871},{"tags":2862,"concepts":2863},[],[],{"space":2865,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2867,"publishedVersion":443,"revision":63,"contentType":2869,"locale":29},{"sys":2866},{"type":12,"linkType":13,"id":14},{"sys":2868},{"id":21,"type":12,"linkType":22},{"sys":2870},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2872,"metaTitle":453,"metaDescription":454,"mainTitle":2873,"subtitle":472,"heroImage":2888,"ctaButton":495,"ctaLink":496},[452],{"data":2874,"content":2875,"nodeType":75},{},[2876,2882],{"data":2877,"content":2878,"nodeType":465},{},[2879],{"data":2880,"marks":2881,"value":464,"nodeType":83},{},[],{"data":2883,"content":2884,"nodeType":92},{},[2885],{"data":2886,"marks":2887,"value":230,"nodeType":83},{},[],{"metadata":2889,"sys":2892,"fields":2897},{"tags":2890,"concepts":2891},[],[],{"space":2893,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2895,"publishedVersion":63,"revision":45,"locale":29},{"sys":2894},{"type":12,"linkType":13,"id":14},{"sys":2896},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2898},{"url":487,"details":2899,"fileName":493,"contentType":494},{"size":489,"image":2900},{"width":491,"height":492},{"sys":2902,"fields":2905},{"id":2903,"createdAt":2904},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":2906,"slug":2907,"articleIntro":2906,"category":2908},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[2909],{"metadata":2910,"sys":2913,"fields":2920},{"tags":2911,"concepts":2912},[],[],{"space":2914,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2916,"publishedVersion":443,"revision":63,"contentType":2918,"locale":29},{"sys":2915},{"type":12,"linkType":13,"id":14},{"sys":2917},{"id":21,"type":12,"linkType":22},{"sys":2919},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2921,"metaTitle":453,"metaDescription":454,"mainTitle":2922,"subtitle":472,"heroImage":2937,"ctaButton":495,"ctaLink":496},[452],{"data":2923,"content":2924,"nodeType":75},{},[2925,2931],{"data":2926,"content":2927,"nodeType":465},{},[2928],{"data":2929,"marks":2930,"value":464,"nodeType":83},{},[],{"data":2932,"content":2933,"nodeType":92},{},[2934],{"data":2935,"marks":2936,"value":230,"nodeType":83},{},[],{"metadata":2938,"sys":2941,"fields":2946},{"tags":2939,"concepts":2940},[],[],{"space":2942,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2944,"publishedVersion":63,"revision":45,"locale":29},{"sys":2943},{"type":12,"linkType":13,"id":14},{"sys":2945},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2947},{"url":487,"details":2948,"fileName":493,"contentType":494},{"size":489,"image":2949},{"width":491,"height":492},{"sys":2951,"fields":2954},{"id":2952,"createdAt":2953},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":2955,"slug":2956,"articleIntro":2955,"category":2957},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[2958],{"metadata":2959,"sys":2962,"fields":2969},{"tags":2960,"concepts":2961},[],[],{"space":2963,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":2965,"publishedVersion":443,"revision":63,"contentType":2967,"locale":29},{"sys":2964},{"type":12,"linkType":13,"id":14},{"sys":2966},{"id":21,"type":12,"linkType":22},{"sys":2968},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":2970,"metaTitle":453,"metaDescription":454,"mainTitle":2971,"subtitle":472,"heroImage":2986,"ctaButton":495,"ctaLink":496},[452],{"data":2972,"content":2973,"nodeType":75},{},[2974,2980],{"data":2975,"content":2976,"nodeType":465},{},[2977],{"data":2978,"marks":2979,"value":464,"nodeType":83},{},[],{"data":2981,"content":2982,"nodeType":92},{},[2983],{"data":2984,"marks":2985,"value":230,"nodeType":83},{},[],{"metadata":2987,"sys":2990,"fields":2995},{"tags":2988,"concepts":2989},[],[],{"space":2991,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":2993,"publishedVersion":63,"revision":45,"locale":29},{"sys":2992},{"type":12,"linkType":13,"id":14},{"sys":2994},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":2996},{"url":487,"details":2997,"fileName":493,"contentType":494},{"size":489,"image":2998},{"width":491,"height":492},{"sys":3000,"fields":3003},{"id":3001,"createdAt":3002},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":3004,"slug":3005,"articleIntro":3004,"category":3006},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[3007],{"metadata":3008,"sys":3011,"fields":3018},{"tags":3009,"concepts":3010},[],[],{"space":3012,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3014,"publishedVersion":443,"revision":63,"contentType":3016,"locale":29},{"sys":3013},{"type":12,"linkType":13,"id":14},{"sys":3015},{"id":21,"type":12,"linkType":22},{"sys":3017},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3019,"metaTitle":453,"metaDescription":454,"mainTitle":3020,"subtitle":472,"heroImage":3035,"ctaButton":495,"ctaLink":496},[452],{"data":3021,"content":3022,"nodeType":75},{},[3023,3029],{"data":3024,"content":3025,"nodeType":465},{},[3026],{"data":3027,"marks":3028,"value":464,"nodeType":83},{},[],{"data":3030,"content":3031,"nodeType":92},{},[3032],{"data":3033,"marks":3034,"value":230,"nodeType":83},{},[],{"metadata":3036,"sys":3039,"fields":3044},{"tags":3037,"concepts":3038},[],[],{"space":3040,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3042,"publishedVersion":63,"revision":45,"locale":29},{"sys":3041},{"type":12,"linkType":13,"id":14},{"sys":3043},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3045},{"url":487,"details":3046,"fileName":493,"contentType":494},{"size":489,"image":3047},{"width":491,"height":492},{"sys":3049,"fields":3052},{"id":3050,"createdAt":3051},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":3053,"slug":3054,"articleIntro":-1,"category":3055},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[3056],{"metadata":3057,"sys":3060,"fields":3067},{"tags":3058,"concepts":3059},[],[],{"space":3061,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3063,"publishedVersion":443,"revision":63,"contentType":3065,"locale":29},{"sys":3062},{"type":12,"linkType":13,"id":14},{"sys":3064},{"id":21,"type":12,"linkType":22},{"sys":3066},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3068,"metaTitle":453,"metaDescription":454,"mainTitle":3069,"subtitle":472,"heroImage":3084,"ctaButton":495,"ctaLink":496},[452],{"data":3070,"content":3071,"nodeType":75},{},[3072,3078],{"data":3073,"content":3074,"nodeType":465},{},[3075],{"data":3076,"marks":3077,"value":464,"nodeType":83},{},[],{"data":3079,"content":3080,"nodeType":92},{},[3081],{"data":3082,"marks":3083,"value":230,"nodeType":83},{},[],{"metadata":3085,"sys":3088,"fields":3093},{"tags":3086,"concepts":3087},[],[],{"space":3089,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3091,"publishedVersion":63,"revision":45,"locale":29},{"sys":3090},{"type":12,"linkType":13,"id":14},{"sys":3092},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3094},{"url":487,"details":3095,"fileName":493,"contentType":494},{"size":489,"image":3096},{"width":491,"height":492},{"sys":3098,"fields":3101},{"id":3099,"createdAt":3100},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":3102,"slug":3103,"articleIntro":3102,"category":3104},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[3105],{"metadata":3106,"sys":3109,"fields":3116},{"tags":3107,"concepts":3108},[],[],{"space":3110,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3112,"publishedVersion":443,"revision":63,"contentType":3114,"locale":29},{"sys":3111},{"type":12,"linkType":13,"id":14},{"sys":3113},{"id":21,"type":12,"linkType":22},{"sys":3115},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3117,"metaTitle":453,"metaDescription":454,"mainTitle":3118,"subtitle":472,"heroImage":3133,"ctaButton":495,"ctaLink":496},[452],{"data":3119,"content":3120,"nodeType":75},{},[3121,3127],{"data":3122,"content":3123,"nodeType":465},{},[3124],{"data":3125,"marks":3126,"value":464,"nodeType":83},{},[],{"data":3128,"content":3129,"nodeType":92},{},[3130],{"data":3131,"marks":3132,"value":230,"nodeType":83},{},[],{"metadata":3134,"sys":3137,"fields":3142},{"tags":3135,"concepts":3136},[],[],{"space":3138,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3140,"publishedVersion":63,"revision":45,"locale":29},{"sys":3139},{"type":12,"linkType":13,"id":14},{"sys":3141},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3143},{"url":487,"details":3144,"fileName":493,"contentType":494},{"size":489,"image":3145},{"width":491,"height":492},{"sys":3147,"fields":3149},{"id":3148,"createdAt":1481},"6Cyiu2vRN9DinrNv9tFLZe",{"title":3150,"slug":3151,"articleIntro":3150,"category":3152},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[3153],{"metadata":3154,"sys":3157,"fields":3164},{"tags":3155,"concepts":3156},[],[],{"space":3158,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3160,"publishedVersion":443,"revision":63,"contentType":3162,"locale":29},{"sys":3159},{"type":12,"linkType":13,"id":14},{"sys":3161},{"id":21,"type":12,"linkType":22},{"sys":3163},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3165,"metaTitle":453,"metaDescription":454,"mainTitle":3166,"subtitle":472,"heroImage":3181,"ctaButton":495,"ctaLink":496},[452],{"data":3167,"content":3168,"nodeType":75},{},[3169,3175],{"data":3170,"content":3171,"nodeType":465},{},[3172],{"data":3173,"marks":3174,"value":464,"nodeType":83},{},[],{"data":3176,"content":3177,"nodeType":92},{},[3178],{"data":3179,"marks":3180,"value":230,"nodeType":83},{},[],{"metadata":3182,"sys":3185,"fields":3190},{"tags":3183,"concepts":3184},[],[],{"space":3186,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3188,"publishedVersion":63,"revision":45,"locale":29},{"sys":3187},{"type":12,"linkType":13,"id":14},{"sys":3189},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3191},{"url":487,"details":3192,"fileName":493,"contentType":494},{"size":489,"image":3193},{"width":491,"height":492},{"sys":3195,"fields":3198},{"id":3196,"createdAt":3197},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":3199,"slug":3200,"articleIntro":-1,"category":3201},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[3202],{"metadata":3203,"sys":3206,"fields":3213},{"tags":3204,"concepts":3205},[],[],{"space":3207,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3209,"publishedVersion":443,"revision":63,"contentType":3211,"locale":29},{"sys":3208},{"type":12,"linkType":13,"id":14},{"sys":3210},{"id":21,"type":12,"linkType":22},{"sys":3212},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3214,"metaTitle":453,"metaDescription":454,"mainTitle":3215,"subtitle":472,"heroImage":3230,"ctaButton":495,"ctaLink":496},[452],{"data":3216,"content":3217,"nodeType":75},{},[3218,3224],{"data":3219,"content":3220,"nodeType":465},{},[3221],{"data":3222,"marks":3223,"value":464,"nodeType":83},{},[],{"data":3225,"content":3226,"nodeType":92},{},[3227],{"data":3228,"marks":3229,"value":230,"nodeType":83},{},[],{"metadata":3231,"sys":3234,"fields":3239},{"tags":3232,"concepts":3233},[],[],{"space":3235,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3237,"publishedVersion":63,"revision":45,"locale":29},{"sys":3236},{"type":12,"linkType":13,"id":14},{"sys":3238},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3240},{"url":487,"details":3241,"fileName":493,"contentType":494},{"size":489,"image":3242},{"width":491,"height":492},{"sys":3244,"fields":3247},{"id":3245,"createdAt":3246},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":3248,"slug":3249,"articleIntro":-1,"category":3250},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[3251],{"metadata":3252,"sys":3255,"fields":3262},{"tags":3253,"concepts":3254},[],[],{"space":3256,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3258,"publishedVersion":443,"revision":63,"contentType":3260,"locale":29},{"sys":3257},{"type":12,"linkType":13,"id":14},{"sys":3259},{"id":21,"type":12,"linkType":22},{"sys":3261},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3263,"metaTitle":453,"metaDescription":454,"mainTitle":3264,"subtitle":472,"heroImage":3279,"ctaButton":495,"ctaLink":496},[452],{"data":3265,"content":3266,"nodeType":75},{},[3267,3273],{"data":3268,"content":3269,"nodeType":465},{},[3270],{"data":3271,"marks":3272,"value":464,"nodeType":83},{},[],{"data":3274,"content":3275,"nodeType":92},{},[3276],{"data":3277,"marks":3278,"value":230,"nodeType":83},{},[],{"metadata":3280,"sys":3283,"fields":3288},{"tags":3281,"concepts":3282},[],[],{"space":3284,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3286,"publishedVersion":63,"revision":45,"locale":29},{"sys":3285},{"type":12,"linkType":13,"id":14},{"sys":3287},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3289},{"url":487,"details":3290,"fileName":493,"contentType":494},{"size":489,"image":3291},{"width":491,"height":492},{"sys":3293,"fields":3296},{"id":3294,"createdAt":3295},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":3297,"slug":3298,"articleIntro":3297,"category":3299},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[3300],{"metadata":3301,"sys":3304,"fields":3311},{"tags":3302,"concepts":3303},[],[],{"space":3305,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3307,"publishedVersion":443,"revision":63,"contentType":3309,"locale":29},{"sys":3306},{"type":12,"linkType":13,"id":14},{"sys":3308},{"id":21,"type":12,"linkType":22},{"sys":3310},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3312,"metaTitle":453,"metaDescription":454,"mainTitle":3313,"subtitle":472,"heroImage":3328,"ctaButton":495,"ctaLink":496},[452],{"data":3314,"content":3315,"nodeType":75},{},[3316,3322],{"data":3317,"content":3318,"nodeType":465},{},[3319],{"data":3320,"marks":3321,"value":464,"nodeType":83},{},[],{"data":3323,"content":3324,"nodeType":92},{},[3325],{"data":3326,"marks":3327,"value":230,"nodeType":83},{},[],{"metadata":3329,"sys":3332,"fields":3337},{"tags":3330,"concepts":3331},[],[],{"space":3333,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3335,"publishedVersion":63,"revision":45,"locale":29},{"sys":3334},{"type":12,"linkType":13,"id":14},{"sys":3336},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3338},{"url":487,"details":3339,"fileName":493,"contentType":494},{"size":489,"image":3340},{"width":491,"height":492},{"sys":3342,"fields":3345},{"id":3343,"createdAt":3344},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3346,"slug":3347,"articleIntro":-1,"category":3348},"Compte 705 - Études","compte-705-etudes",[3349],{"metadata":3350,"sys":3353,"fields":3360},{"tags":3351,"concepts":3352},[],[],{"space":3354,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3356,"publishedVersion":443,"revision":63,"contentType":3358,"locale":29},{"sys":3355},{"type":12,"linkType":13,"id":14},{"sys":3357},{"id":21,"type":12,"linkType":22},{"sys":3359},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3361,"metaTitle":453,"metaDescription":454,"mainTitle":3362,"subtitle":472,"heroImage":3377,"ctaButton":495,"ctaLink":496},[452],{"data":3363,"content":3364,"nodeType":75},{},[3365,3371],{"data":3366,"content":3367,"nodeType":465},{},[3368],{"data":3369,"marks":3370,"value":464,"nodeType":83},{},[],{"data":3372,"content":3373,"nodeType":92},{},[3374],{"data":3375,"marks":3376,"value":230,"nodeType":83},{},[],{"metadata":3378,"sys":3381,"fields":3386},{"tags":3379,"concepts":3380},[],[],{"space":3382,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3384,"publishedVersion":63,"revision":45,"locale":29},{"sys":3383},{"type":12,"linkType":13,"id":14},{"sys":3385},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3387},{"url":487,"details":3388,"fileName":493,"contentType":494},{"size":489,"image":3389},{"width":491,"height":492},{"sys":3391,"fields":3394},{"id":3392,"createdAt":3393},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":3395,"slug":3396,"articleIntro":-1,"category":3397},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[3398],{"metadata":3399,"sys":3402,"fields":3409},{"tags":3400,"concepts":3401},[],[],{"space":3403,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3405,"publishedVersion":443,"revision":63,"contentType":3407,"locale":29},{"sys":3404},{"type":12,"linkType":13,"id":14},{"sys":3406},{"id":21,"type":12,"linkType":22},{"sys":3408},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3410,"metaTitle":453,"metaDescription":454,"mainTitle":3411,"subtitle":472,"heroImage":3426,"ctaButton":495,"ctaLink":496},[452],{"data":3412,"content":3413,"nodeType":75},{},[3414,3420],{"data":3415,"content":3416,"nodeType":465},{},[3417],{"data":3418,"marks":3419,"value":464,"nodeType":83},{},[],{"data":3421,"content":3422,"nodeType":92},{},[3423],{"data":3424,"marks":3425,"value":230,"nodeType":83},{},[],{"metadata":3427,"sys":3430,"fields":3435},{"tags":3428,"concepts":3429},[],[],{"space":3431,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3433,"publishedVersion":63,"revision":45,"locale":29},{"sys":3432},{"type":12,"linkType":13,"id":14},{"sys":3434},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3436},{"url":487,"details":3437,"fileName":493,"contentType":494},{"size":489,"image":3438},{"width":491,"height":492},{"sys":3440,"fields":3443},{"id":3441,"createdAt":3442},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":3444,"slug":3445,"articleIntro":3444,"category":3446},"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",[3447],{"metadata":3448,"sys":3451,"fields":3458},{"tags":3449,"concepts":3450},[],[],{"space":3452,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3454,"publishedVersion":443,"revision":63,"contentType":3456,"locale":29},{"sys":3453},{"type":12,"linkType":13,"id":14},{"sys":3455},{"id":21,"type":12,"linkType":22},{"sys":3457},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3459,"metaTitle":453,"metaDescription":454,"mainTitle":3460,"subtitle":472,"heroImage":3475,"ctaButton":495,"ctaLink":496},[452],{"data":3461,"content":3462,"nodeType":75},{},[3463,3469],{"data":3464,"content":3465,"nodeType":465},{},[3466],{"data":3467,"marks":3468,"value":464,"nodeType":83},{},[],{"data":3470,"content":3471,"nodeType":92},{},[3472],{"data":3473,"marks":3474,"value":230,"nodeType":83},{},[],{"metadata":3476,"sys":3479,"fields":3484},{"tags":3477,"concepts":3478},[],[],{"space":3480,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3482,"publishedVersion":63,"revision":45,"locale":29},{"sys":3481},{"type":12,"linkType":13,"id":14},{"sys":3483},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3485},{"url":487,"details":3486,"fileName":493,"contentType":494},{"size":489,"image":3487},{"width":491,"height":492},{"sys":3489,"fields":3492},{"id":3490,"createdAt":3491},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":3493,"slug":3494,"articleIntro":-1,"category":3495},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[3496],{"metadata":3497,"sys":3500,"fields":3507},{"tags":3498,"concepts":3499},[],[],{"space":3501,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3503,"publishedVersion":443,"revision":63,"contentType":3505,"locale":29},{"sys":3502},{"type":12,"linkType":13,"id":14},{"sys":3504},{"id":21,"type":12,"linkType":22},{"sys":3506},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3508,"metaTitle":453,"metaDescription":454,"mainTitle":3509,"subtitle":472,"heroImage":3524,"ctaButton":495,"ctaLink":496},[452],{"data":3510,"content":3511,"nodeType":75},{},[3512,3518],{"data":3513,"content":3514,"nodeType":465},{},[3515],{"data":3516,"marks":3517,"value":464,"nodeType":83},{},[],{"data":3519,"content":3520,"nodeType":92},{},[3521],{"data":3522,"marks":3523,"value":230,"nodeType":83},{},[],{"metadata":3525,"sys":3528,"fields":3533},{"tags":3526,"concepts":3527},[],[],{"space":3529,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3531,"publishedVersion":63,"revision":45,"locale":29},{"sys":3530},{"type":12,"linkType":13,"id":14},{"sys":3532},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3534},{"url":487,"details":3535,"fileName":493,"contentType":494},{"size":489,"image":3536},{"width":491,"height":492},{"sys":3538,"fields":3541},{"id":3539,"createdAt":3540},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":3542,"slug":3543,"articleIntro":3544,"category":3545},"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.",[3546],{"metadata":3547,"sys":3550,"fields":3557},{"tags":3548,"concepts":3549},[],[],{"space":3551,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3553,"publishedVersion":443,"revision":63,"contentType":3555,"locale":29},{"sys":3552},{"type":12,"linkType":13,"id":14},{"sys":3554},{"id":21,"type":12,"linkType":22},{"sys":3556},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3558,"metaTitle":453,"metaDescription":454,"mainTitle":3559,"subtitle":472,"heroImage":3574,"ctaButton":495,"ctaLink":496},[452],{"data":3560,"content":3561,"nodeType":75},{},[3562,3568],{"data":3563,"content":3564,"nodeType":465},{},[3565],{"data":3566,"marks":3567,"value":464,"nodeType":83},{},[],{"data":3569,"content":3570,"nodeType":92},{},[3571],{"data":3572,"marks":3573,"value":230,"nodeType":83},{},[],{"metadata":3575,"sys":3578,"fields":3583},{"tags":3576,"concepts":3577},[],[],{"space":3579,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3581,"publishedVersion":63,"revision":45,"locale":29},{"sys":3580},{"type":12,"linkType":13,"id":14},{"sys":3582},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3584},{"url":487,"details":3585,"fileName":493,"contentType":494},{"size":489,"image":3586},{"width":491,"height":492},{"sys":3588,"fields":3591},{"id":3589,"createdAt":3590},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":3592,"slug":3593,"articleIntro":3592,"category":3594},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[3595],{"metadata":3596,"sys":3599,"fields":3606},{"tags":3597,"concepts":3598},[],[],{"space":3600,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3602,"publishedVersion":443,"revision":63,"contentType":3604,"locale":29},{"sys":3601},{"type":12,"linkType":13,"id":14},{"sys":3603},{"id":21,"type":12,"linkType":22},{"sys":3605},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3607,"metaTitle":453,"metaDescription":454,"mainTitle":3608,"subtitle":472,"heroImage":3623,"ctaButton":495,"ctaLink":496},[452],{"data":3609,"content":3610,"nodeType":75},{},[3611,3617],{"data":3612,"content":3613,"nodeType":465},{},[3614],{"data":3615,"marks":3616,"value":464,"nodeType":83},{},[],{"data":3618,"content":3619,"nodeType":92},{},[3620],{"data":3621,"marks":3622,"value":230,"nodeType":83},{},[],{"metadata":3624,"sys":3627,"fields":3632},{"tags":3625,"concepts":3626},[],[],{"space":3628,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3630,"publishedVersion":63,"revision":45,"locale":29},{"sys":3629},{"type":12,"linkType":13,"id":14},{"sys":3631},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3633},{"url":487,"details":3634,"fileName":493,"contentType":494},{"size":489,"image":3635},{"width":491,"height":492},{"sys":3637,"fields":3640},{"id":3638,"createdAt":3639},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":3641,"slug":3642,"articleIntro":3641,"category":3643},"Compte 6026 - Emballages","compte-6026-emballages",[3644],{"metadata":3645,"sys":3648,"fields":3655},{"tags":3646,"concepts":3647},[],[],{"space":3649,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3651,"publishedVersion":443,"revision":63,"contentType":3653,"locale":29},{"sys":3650},{"type":12,"linkType":13,"id":14},{"sys":3652},{"id":21,"type":12,"linkType":22},{"sys":3654},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3656,"metaTitle":453,"metaDescription":454,"mainTitle":3657,"subtitle":472,"heroImage":3672,"ctaButton":495,"ctaLink":496},[452],{"data":3658,"content":3659,"nodeType":75},{},[3660,3666],{"data":3661,"content":3662,"nodeType":465},{},[3663],{"data":3664,"marks":3665,"value":464,"nodeType":83},{},[],{"data":3667,"content":3668,"nodeType":92},{},[3669],{"data":3670,"marks":3671,"value":230,"nodeType":83},{},[],{"metadata":3673,"sys":3676,"fields":3681},{"tags":3674,"concepts":3675},[],[],{"space":3677,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3679,"publishedVersion":63,"revision":45,"locale":29},{"sys":3678},{"type":12,"linkType":13,"id":14},{"sys":3680},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3682},{"url":487,"details":3683,"fileName":493,"contentType":494},{"size":489,"image":3684},{"width":491,"height":492},{"sys":3686,"fields":3689},{"id":3687,"createdAt":3688},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":3690,"slug":3691,"articleIntro":3690,"category":3692},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[3693],{"metadata":3694,"sys":3697,"fields":3704},{"tags":3695,"concepts":3696},[],[],{"space":3698,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3700,"publishedVersion":443,"revision":63,"contentType":3702,"locale":29},{"sys":3699},{"type":12,"linkType":13,"id":14},{"sys":3701},{"id":21,"type":12,"linkType":22},{"sys":3703},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3705,"metaTitle":453,"metaDescription":454,"mainTitle":3706,"subtitle":472,"heroImage":3721,"ctaButton":495,"ctaLink":496},[452],{"data":3707,"content":3708,"nodeType":75},{},[3709,3715],{"data":3710,"content":3711,"nodeType":465},{},[3712],{"data":3713,"marks":3714,"value":464,"nodeType":83},{},[],{"data":3716,"content":3717,"nodeType":92},{},[3718],{"data":3719,"marks":3720,"value":230,"nodeType":83},{},[],{"metadata":3722,"sys":3725,"fields":3730},{"tags":3723,"concepts":3724},[],[],{"space":3726,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3728,"publishedVersion":63,"revision":45,"locale":29},{"sys":3727},{"type":12,"linkType":13,"id":14},{"sys":3729},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3731},{"url":487,"details":3732,"fileName":493,"contentType":494},{"size":489,"image":3733},{"width":491,"height":492},{"sys":3735,"fields":3738},{"id":3736,"createdAt":3737},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":3739,"slug":3740,"articleIntro":3739,"category":3741},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[3742],{"metadata":3743,"sys":3746,"fields":3753},{"tags":3744,"concepts":3745},[],[],{"space":3747,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3749,"publishedVersion":443,"revision":63,"contentType":3751,"locale":29},{"sys":3748},{"type":12,"linkType":13,"id":14},{"sys":3750},{"id":21,"type":12,"linkType":22},{"sys":3752},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3754,"metaTitle":453,"metaDescription":454,"mainTitle":3755,"subtitle":472,"heroImage":3770,"ctaButton":495,"ctaLink":496},[452],{"data":3756,"content":3757,"nodeType":75},{},[3758,3764],{"data":3759,"content":3760,"nodeType":465},{},[3761],{"data":3762,"marks":3763,"value":464,"nodeType":83},{},[],{"data":3765,"content":3766,"nodeType":92},{},[3767],{"data":3768,"marks":3769,"value":230,"nodeType":83},{},[],{"metadata":3771,"sys":3774,"fields":3779},{"tags":3772,"concepts":3773},[],[],{"space":3775,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3777,"publishedVersion":63,"revision":45,"locale":29},{"sys":3776},{"type":12,"linkType":13,"id":14},{"sys":3778},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3780},{"url":487,"details":3781,"fileName":493,"contentType":494},{"size":489,"image":3782},{"width":491,"height":492},{"sys":3784,"fields":3787},{"id":3785,"createdAt":3786},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":3788,"slug":3789,"articleIntro":3788,"category":3790},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[3791],{"metadata":3792,"sys":3795,"fields":3802},{"tags":3793,"concepts":3794},[],[],{"space":3796,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3798,"publishedVersion":443,"revision":63,"contentType":3800,"locale":29},{"sys":3797},{"type":12,"linkType":13,"id":14},{"sys":3799},{"id":21,"type":12,"linkType":22},{"sys":3801},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3803,"metaTitle":453,"metaDescription":454,"mainTitle":3804,"subtitle":472,"heroImage":3819,"ctaButton":495,"ctaLink":496},[452],{"data":3805,"content":3806,"nodeType":75},{},[3807,3813],{"data":3808,"content":3809,"nodeType":465},{},[3810],{"data":3811,"marks":3812,"value":464,"nodeType":83},{},[],{"data":3814,"content":3815,"nodeType":92},{},[3816],{"data":3817,"marks":3818,"value":230,"nodeType":83},{},[],{"metadata":3820,"sys":3823,"fields":3828},{"tags":3821,"concepts":3822},[],[],{"space":3824,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3826,"publishedVersion":63,"revision":45,"locale":29},{"sys":3825},{"type":12,"linkType":13,"id":14},{"sys":3827},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3829},{"url":487,"details":3830,"fileName":493,"contentType":494},{"size":489,"image":3831},{"width":491,"height":492},{"sys":3833,"fields":3836},{"id":3834,"createdAt":3835},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":3837,"slug":3838,"articleIntro":3837,"category":3839},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[3840],{"metadata":3841,"sys":3844,"fields":3851},{"tags":3842,"concepts":3843},[],[],{"space":3845,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3847,"publishedVersion":443,"revision":63,"contentType":3849,"locale":29},{"sys":3846},{"type":12,"linkType":13,"id":14},{"sys":3848},{"id":21,"type":12,"linkType":22},{"sys":3850},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3852,"metaTitle":453,"metaDescription":454,"mainTitle":3853,"subtitle":472,"heroImage":3868,"ctaButton":495,"ctaLink":496},[452],{"data":3854,"content":3855,"nodeType":75},{},[3856,3862],{"data":3857,"content":3858,"nodeType":465},{},[3859],{"data":3860,"marks":3861,"value":464,"nodeType":83},{},[],{"data":3863,"content":3864,"nodeType":92},{},[3865],{"data":3866,"marks":3867,"value":230,"nodeType":83},{},[],{"metadata":3869,"sys":3872,"fields":3877},{"tags":3870,"concepts":3871},[],[],{"space":3873,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3875,"publishedVersion":63,"revision":45,"locale":29},{"sys":3874},{"type":12,"linkType":13,"id":14},{"sys":3876},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3878},{"url":487,"details":3879,"fileName":493,"contentType":494},{"size":489,"image":3880},{"width":491,"height":492},{"sys":3882,"fields":3885},{"id":3883,"createdAt":3884},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":3886,"slug":3887,"articleIntro":3886,"category":3888},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[3889],{"metadata":3890,"sys":3893,"fields":3900},{"tags":3891,"concepts":3892},[],[],{"space":3894,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3896,"publishedVersion":443,"revision":63,"contentType":3898,"locale":29},{"sys":3895},{"type":12,"linkType":13,"id":14},{"sys":3897},{"id":21,"type":12,"linkType":22},{"sys":3899},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3901,"metaTitle":453,"metaDescription":454,"mainTitle":3902,"subtitle":472,"heroImage":3917,"ctaButton":495,"ctaLink":496},[452],{"data":3903,"content":3904,"nodeType":75},{},[3905,3911],{"data":3906,"content":3907,"nodeType":465},{},[3908],{"data":3909,"marks":3910,"value":464,"nodeType":83},{},[],{"data":3912,"content":3913,"nodeType":92},{},[3914],{"data":3915,"marks":3916,"value":230,"nodeType":83},{},[],{"metadata":3918,"sys":3921,"fields":3926},{"tags":3919,"concepts":3920},[],[],{"space":3922,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3924,"publishedVersion":63,"revision":45,"locale":29},{"sys":3923},{"type":12,"linkType":13,"id":14},{"sys":3925},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3927},{"url":487,"details":3928,"fileName":493,"contentType":494},{"size":489,"image":3929},{"width":491,"height":492},{"sys":3931,"fields":3934},{"id":3932,"createdAt":3933},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":3935,"slug":3936,"articleIntro":3935,"category":3937},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[3938],{"metadata":3939,"sys":3942,"fields":3949},{"tags":3940,"concepts":3941},[],[],{"space":3943,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3945,"publishedVersion":443,"revision":63,"contentType":3947,"locale":29},{"sys":3944},{"type":12,"linkType":13,"id":14},{"sys":3946},{"id":21,"type":12,"linkType":22},{"sys":3948},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3950,"metaTitle":453,"metaDescription":454,"mainTitle":3951,"subtitle":472,"heroImage":3966,"ctaButton":495,"ctaLink":496},[452],{"data":3952,"content":3953,"nodeType":75},{},[3954,3960],{"data":3955,"content":3956,"nodeType":465},{},[3957],{"data":3958,"marks":3959,"value":464,"nodeType":83},{},[],{"data":3961,"content":3962,"nodeType":92},{},[3963],{"data":3964,"marks":3965,"value":230,"nodeType":83},{},[],{"metadata":3967,"sys":3970,"fields":3975},{"tags":3968,"concepts":3969},[],[],{"space":3971,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":3973,"publishedVersion":63,"revision":45,"locale":29},{"sys":3972},{"type":12,"linkType":13,"id":14},{"sys":3974},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":3976},{"url":487,"details":3977,"fileName":493,"contentType":494},{"size":489,"image":3978},{"width":491,"height":492},{"sys":3980,"fields":3983},{"id":3981,"createdAt":3982},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":3984,"slug":3985,"articleIntro":3984,"category":3986},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[3987],{"metadata":3988,"sys":3991,"fields":3998},{"tags":3989,"concepts":3990},[],[],{"space":3992,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":3994,"publishedVersion":443,"revision":63,"contentType":3996,"locale":29},{"sys":3993},{"type":12,"linkType":13,"id":14},{"sys":3995},{"id":21,"type":12,"linkType":22},{"sys":3997},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":3999,"metaTitle":453,"metaDescription":454,"mainTitle":4000,"subtitle":472,"heroImage":4015,"ctaButton":495,"ctaLink":496},[452],{"data":4001,"content":4002,"nodeType":75},{},[4003,4009],{"data":4004,"content":4005,"nodeType":465},{},[4006],{"data":4007,"marks":4008,"value":464,"nodeType":83},{},[],{"data":4010,"content":4011,"nodeType":92},{},[4012],{"data":4013,"marks":4014,"value":230,"nodeType":83},{},[],{"metadata":4016,"sys":4019,"fields":4024},{"tags":4017,"concepts":4018},[],[],{"space":4020,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4022,"publishedVersion":63,"revision":45,"locale":29},{"sys":4021},{"type":12,"linkType":13,"id":14},{"sys":4023},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4025},{"url":487,"details":4026,"fileName":493,"contentType":494},{"size":489,"image":4027},{"width":491,"height":492},{"sys":4029,"fields":4032},{"id":4030,"createdAt":4031},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":4033,"slug":4034,"articleIntro":-1,"category":4035},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[4036],{"metadata":4037,"sys":4040,"fields":4047},{"tags":4038,"concepts":4039},[],[],{"space":4041,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4043,"publishedVersion":443,"revision":63,"contentType":4045,"locale":29},{"sys":4042},{"type":12,"linkType":13,"id":14},{"sys":4044},{"id":21,"type":12,"linkType":22},{"sys":4046},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4048,"metaTitle":453,"metaDescription":454,"mainTitle":4049,"subtitle":472,"heroImage":4064,"ctaButton":495,"ctaLink":496},[452],{"data":4050,"content":4051,"nodeType":75},{},[4052,4058],{"data":4053,"content":4054,"nodeType":465},{},[4055],{"data":4056,"marks":4057,"value":464,"nodeType":83},{},[],{"data":4059,"content":4060,"nodeType":92},{},[4061],{"data":4062,"marks":4063,"value":230,"nodeType":83},{},[],{"metadata":4065,"sys":4068,"fields":4073},{"tags":4066,"concepts":4067},[],[],{"space":4069,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4071,"publishedVersion":63,"revision":45,"locale":29},{"sys":4070},{"type":12,"linkType":13,"id":14},{"sys":4072},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4074},{"url":487,"details":4075,"fileName":493,"contentType":494},{"size":489,"image":4076},{"width":491,"height":492},{"sys":4078,"fields":4081},{"id":4079,"createdAt":4080},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":4082,"slug":4083,"articleIntro":-1,"category":4084},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[4085],{"metadata":4086,"sys":4089,"fields":4096},{"tags":4087,"concepts":4088},[],[],{"space":4090,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4092,"publishedVersion":443,"revision":63,"contentType":4094,"locale":29},{"sys":4091},{"type":12,"linkType":13,"id":14},{"sys":4093},{"id":21,"type":12,"linkType":22},{"sys":4095},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4097,"metaTitle":453,"metaDescription":454,"mainTitle":4098,"subtitle":472,"heroImage":4113,"ctaButton":495,"ctaLink":496},[452],{"data":4099,"content":4100,"nodeType":75},{},[4101,4107],{"data":4102,"content":4103,"nodeType":465},{},[4104],{"data":4105,"marks":4106,"value":464,"nodeType":83},{},[],{"data":4108,"content":4109,"nodeType":92},{},[4110],{"data":4111,"marks":4112,"value":230,"nodeType":83},{},[],{"metadata":4114,"sys":4117,"fields":4122},{"tags":4115,"concepts":4116},[],[],{"space":4118,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4120,"publishedVersion":63,"revision":45,"locale":29},{"sys":4119},{"type":12,"linkType":13,"id":14},{"sys":4121},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4123},{"url":487,"details":4124,"fileName":493,"contentType":494},{"size":489,"image":4125},{"width":491,"height":492},{"sys":4127,"fields":4130},{"id":4128,"createdAt":4129},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":4131,"slug":4132,"articleIntro":4131,"category":4133},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[4134],{"metadata":4135,"sys":4138,"fields":4145},{"tags":4136,"concepts":4137},[],[],{"space":4139,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4141,"publishedVersion":443,"revision":63,"contentType":4143,"locale":29},{"sys":4140},{"type":12,"linkType":13,"id":14},{"sys":4142},{"id":21,"type":12,"linkType":22},{"sys":4144},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4146,"metaTitle":453,"metaDescription":454,"mainTitle":4147,"subtitle":472,"heroImage":4162,"ctaButton":495,"ctaLink":496},[452],{"data":4148,"content":4149,"nodeType":75},{},[4150,4156],{"data":4151,"content":4152,"nodeType":465},{},[4153],{"data":4154,"marks":4155,"value":464,"nodeType":83},{},[],{"data":4157,"content":4158,"nodeType":92},{},[4159],{"data":4160,"marks":4161,"value":230,"nodeType":83},{},[],{"metadata":4163,"sys":4166,"fields":4171},{"tags":4164,"concepts":4165},[],[],{"space":4167,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4169,"publishedVersion":63,"revision":45,"locale":29},{"sys":4168},{"type":12,"linkType":13,"id":14},{"sys":4170},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4172},{"url":487,"details":4173,"fileName":493,"contentType":494},{"size":489,"image":4174},{"width":491,"height":492},{"sys":4176,"fields":4179},{"id":4177,"createdAt":4178},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":4180,"slug":4181,"articleIntro":4180,"category":4182},"Compte 106 - Réserves","compte-106-reserves",[4183],{"metadata":4184,"sys":4187,"fields":4194},{"tags":4185,"concepts":4186},[],[],{"space":4188,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4190,"publishedVersion":443,"revision":63,"contentType":4192,"locale":29},{"sys":4189},{"type":12,"linkType":13,"id":14},{"sys":4191},{"id":21,"type":12,"linkType":22},{"sys":4193},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4195,"metaTitle":453,"metaDescription":454,"mainTitle":4196,"subtitle":472,"heroImage":4211,"ctaButton":495,"ctaLink":496},[452],{"data":4197,"content":4198,"nodeType":75},{},[4199,4205],{"data":4200,"content":4201,"nodeType":465},{},[4202],{"data":4203,"marks":4204,"value":464,"nodeType":83},{},[],{"data":4206,"content":4207,"nodeType":92},{},[4208],{"data":4209,"marks":4210,"value":230,"nodeType":83},{},[],{"metadata":4212,"sys":4215,"fields":4220},{"tags":4213,"concepts":4214},[],[],{"space":4216,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4218,"publishedVersion":63,"revision":45,"locale":29},{"sys":4217},{"type":12,"linkType":13,"id":14},{"sys":4219},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4221},{"url":487,"details":4222,"fileName":493,"contentType":494},{"size":489,"image":4223},{"width":491,"height":492},{"sys":4225,"fields":4228},{"id":4226,"createdAt":4227},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":4229,"slug":4230,"articleIntro":4229,"category":4231},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[4232],{"metadata":4233,"sys":4236,"fields":4243},{"tags":4234,"concepts":4235},[],[],{"space":4237,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4239,"publishedVersion":443,"revision":63,"contentType":4241,"locale":29},{"sys":4238},{"type":12,"linkType":13,"id":14},{"sys":4240},{"id":21,"type":12,"linkType":22},{"sys":4242},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4244,"metaTitle":453,"metaDescription":454,"mainTitle":4245,"subtitle":472,"heroImage":4260,"ctaButton":495,"ctaLink":496},[452],{"data":4246,"content":4247,"nodeType":75},{},[4248,4254],{"data":4249,"content":4250,"nodeType":465},{},[4251],{"data":4252,"marks":4253,"value":464,"nodeType":83},{},[],{"data":4255,"content":4256,"nodeType":92},{},[4257],{"data":4258,"marks":4259,"value":230,"nodeType":83},{},[],{"metadata":4261,"sys":4264,"fields":4269},{"tags":4262,"concepts":4263},[],[],{"space":4265,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4267,"publishedVersion":63,"revision":45,"locale":29},{"sys":4266},{"type":12,"linkType":13,"id":14},{"sys":4268},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4270},{"url":487,"details":4271,"fileName":493,"contentType":494},{"size":489,"image":4272},{"width":491,"height":492},{"sys":4274,"fields":4277},{"id":4275,"createdAt":4276},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":4278,"slug":4279,"articleIntro":-1,"category":4280},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[4281],{"metadata":4282,"sys":4285,"fields":4292},{"tags":4283,"concepts":4284},[],[],{"space":4286,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4288,"publishedVersion":443,"revision":63,"contentType":4290,"locale":29},{"sys":4287},{"type":12,"linkType":13,"id":14},{"sys":4289},{"id":21,"type":12,"linkType":22},{"sys":4291},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4293,"metaTitle":453,"metaDescription":454,"mainTitle":4294,"subtitle":472,"heroImage":4309,"ctaButton":495,"ctaLink":496},[452],{"data":4295,"content":4296,"nodeType":75},{},[4297,4303],{"data":4298,"content":4299,"nodeType":465},{},[4300],{"data":4301,"marks":4302,"value":464,"nodeType":83},{},[],{"data":4304,"content":4305,"nodeType":92},{},[4306],{"data":4307,"marks":4308,"value":230,"nodeType":83},{},[],{"metadata":4310,"sys":4313,"fields":4318},{"tags":4311,"concepts":4312},[],[],{"space":4314,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4316,"publishedVersion":63,"revision":45,"locale":29},{"sys":4315},{"type":12,"linkType":13,"id":14},{"sys":4317},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4319},{"url":487,"details":4320,"fileName":493,"contentType":494},{"size":489,"image":4321},{"width":491,"height":492},{"sys":4323,"fields":4326},{"id":4324,"createdAt":4325},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":4327,"slug":4328,"articleIntro":4327,"category":4329},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[4330],{"metadata":4331,"sys":4334,"fields":4341},{"tags":4332,"concepts":4333},[],[],{"space":4335,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4337,"publishedVersion":443,"revision":63,"contentType":4339,"locale":29},{"sys":4336},{"type":12,"linkType":13,"id":14},{"sys":4338},{"id":21,"type":12,"linkType":22},{"sys":4340},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4342,"metaTitle":453,"metaDescription":454,"mainTitle":4343,"subtitle":472,"heroImage":4358,"ctaButton":495,"ctaLink":496},[452],{"data":4344,"content":4345,"nodeType":75},{},[4346,4352],{"data":4347,"content":4348,"nodeType":465},{},[4349],{"data":4350,"marks":4351,"value":464,"nodeType":83},{},[],{"data":4353,"content":4354,"nodeType":92},{},[4355],{"data":4356,"marks":4357,"value":230,"nodeType":83},{},[],{"metadata":4359,"sys":4362,"fields":4367},{"tags":4360,"concepts":4361},[],[],{"space":4363,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4365,"publishedVersion":63,"revision":45,"locale":29},{"sys":4364},{"type":12,"linkType":13,"id":14},{"sys":4366},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4368},{"url":487,"details":4369,"fileName":493,"contentType":494},{"size":489,"image":4370},{"width":491,"height":492},{"sys":4372,"fields":4375},{"id":4373,"createdAt":4374},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":4376,"slug":4377,"articleIntro":4376,"category":4378},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[4379],{"metadata":4380,"sys":4383,"fields":4390},{"tags":4381,"concepts":4382},[],[],{"space":4384,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4386,"publishedVersion":443,"revision":63,"contentType":4388,"locale":29},{"sys":4385},{"type":12,"linkType":13,"id":14},{"sys":4387},{"id":21,"type":12,"linkType":22},{"sys":4389},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4391,"metaTitle":453,"metaDescription":454,"mainTitle":4392,"subtitle":472,"heroImage":4407,"ctaButton":495,"ctaLink":496},[452],{"data":4393,"content":4394,"nodeType":75},{},[4395,4401],{"data":4396,"content":4397,"nodeType":465},{},[4398],{"data":4399,"marks":4400,"value":464,"nodeType":83},{},[],{"data":4402,"content":4403,"nodeType":92},{},[4404],{"data":4405,"marks":4406,"value":230,"nodeType":83},{},[],{"metadata":4408,"sys":4411,"fields":4416},{"tags":4409,"concepts":4410},[],[],{"space":4412,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4414,"publishedVersion":63,"revision":45,"locale":29},{"sys":4413},{"type":12,"linkType":13,"id":14},{"sys":4415},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4417},{"url":487,"details":4418,"fileName":493,"contentType":494},{"size":489,"image":4419},{"width":491,"height":492},{"sys":4421,"fields":4424},{"id":4422,"createdAt":4423},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":4425,"slug":4426,"articleIntro":4425,"category":4427},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[4428],{"metadata":4429,"sys":4432,"fields":4439},{"tags":4430,"concepts":4431},[],[],{"space":4433,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4435,"publishedVersion":443,"revision":63,"contentType":4437,"locale":29},{"sys":4434},{"type":12,"linkType":13,"id":14},{"sys":4436},{"id":21,"type":12,"linkType":22},{"sys":4438},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4440,"metaTitle":453,"metaDescription":454,"mainTitle":4441,"subtitle":472,"heroImage":4456,"ctaButton":495,"ctaLink":496},[452],{"data":4442,"content":4443,"nodeType":75},{},[4444,4450],{"data":4445,"content":4446,"nodeType":465},{},[4447],{"data":4448,"marks":4449,"value":464,"nodeType":83},{},[],{"data":4451,"content":4452,"nodeType":92},{},[4453],{"data":4454,"marks":4455,"value":230,"nodeType":83},{},[],{"metadata":4457,"sys":4460,"fields":4465},{"tags":4458,"concepts":4459},[],[],{"space":4461,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4463,"publishedVersion":63,"revision":45,"locale":29},{"sys":4462},{"type":12,"linkType":13,"id":14},{"sys":4464},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4466},{"url":487,"details":4467,"fileName":493,"contentType":494},{"size":489,"image":4468},{"width":491,"height":492},{"sys":4470,"fields":4473},{"id":4471,"createdAt":4472},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":4474,"slug":4475,"articleIntro":4474,"category":4476},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[4477],{"metadata":4478,"sys":4481,"fields":4488},{"tags":4479,"concepts":4480},[],[],{"space":4482,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4484,"publishedVersion":443,"revision":63,"contentType":4486,"locale":29},{"sys":4483},{"type":12,"linkType":13,"id":14},{"sys":4485},{"id":21,"type":12,"linkType":22},{"sys":4487},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4489,"metaTitle":453,"metaDescription":454,"mainTitle":4490,"subtitle":472,"heroImage":4505,"ctaButton":495,"ctaLink":496},[452],{"data":4491,"content":4492,"nodeType":75},{},[4493,4499],{"data":4494,"content":4495,"nodeType":465},{},[4496],{"data":4497,"marks":4498,"value":464,"nodeType":83},{},[],{"data":4500,"content":4501,"nodeType":92},{},[4502],{"data":4503,"marks":4504,"value":230,"nodeType":83},{},[],{"metadata":4506,"sys":4509,"fields":4514},{"tags":4507,"concepts":4508},[],[],{"space":4510,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4512,"publishedVersion":63,"revision":45,"locale":29},{"sys":4511},{"type":12,"linkType":13,"id":14},{"sys":4513},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4515},{"url":487,"details":4516,"fileName":493,"contentType":494},{"size":489,"image":4517},{"width":491,"height":492},{"sys":4519,"fields":4522},{"id":4520,"createdAt":4521},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":4523,"slug":4524,"articleIntro":4523,"category":4525},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[4526],{"metadata":4527,"sys":4530,"fields":4537},{"tags":4528,"concepts":4529},[],[],{"space":4531,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4533,"publishedVersion":443,"revision":63,"contentType":4535,"locale":29},{"sys":4532},{"type":12,"linkType":13,"id":14},{"sys":4534},{"id":21,"type":12,"linkType":22},{"sys":4536},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4538,"metaTitle":453,"metaDescription":454,"mainTitle":4539,"subtitle":472,"heroImage":4554,"ctaButton":495,"ctaLink":496},[452],{"data":4540,"content":4541,"nodeType":75},{},[4542,4548],{"data":4543,"content":4544,"nodeType":465},{},[4545],{"data":4546,"marks":4547,"value":464,"nodeType":83},{},[],{"data":4549,"content":4550,"nodeType":92},{},[4551],{"data":4552,"marks":4553,"value":230,"nodeType":83},{},[],{"metadata":4555,"sys":4558,"fields":4563},{"tags":4556,"concepts":4557},[],[],{"space":4559,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4561,"publishedVersion":63,"revision":45,"locale":29},{"sys":4560},{"type":12,"linkType":13,"id":14},{"sys":4562},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4564},{"url":487,"details":4565,"fileName":493,"contentType":494},{"size":489,"image":4566},{"width":491,"height":492},{"sys":4568,"fields":4571},{"id":4569,"createdAt":4570},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":4572,"slug":4573,"articleIntro":4572,"category":4574},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[4575],{"metadata":4576,"sys":4579,"fields":4586},{"tags":4577,"concepts":4578},[],[],{"space":4580,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4582,"publishedVersion":443,"revision":63,"contentType":4584,"locale":29},{"sys":4581},{"type":12,"linkType":13,"id":14},{"sys":4583},{"id":21,"type":12,"linkType":22},{"sys":4585},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4587,"metaTitle":453,"metaDescription":454,"mainTitle":4588,"subtitle":472,"heroImage":4603,"ctaButton":495,"ctaLink":496},[452],{"data":4589,"content":4590,"nodeType":75},{},[4591,4597],{"data":4592,"content":4593,"nodeType":465},{},[4594],{"data":4595,"marks":4596,"value":464,"nodeType":83},{},[],{"data":4598,"content":4599,"nodeType":92},{},[4600],{"data":4601,"marks":4602,"value":230,"nodeType":83},{},[],{"metadata":4604,"sys":4607,"fields":4612},{"tags":4605,"concepts":4606},[],[],{"space":4608,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4610,"publishedVersion":63,"revision":45,"locale":29},{"sys":4609},{"type":12,"linkType":13,"id":14},{"sys":4611},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4613},{"url":487,"details":4614,"fileName":493,"contentType":494},{"size":489,"image":4615},{"width":491,"height":492},{"sys":4617,"fields":4620},{"id":4618,"createdAt":4619},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":4621,"slug":4622,"articleIntro":-1,"category":4623},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[4624],{"metadata":4625,"sys":4628,"fields":4635},{"tags":4626,"concepts":4627},[],[],{"space":4629,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4631,"publishedVersion":443,"revision":63,"contentType":4633,"locale":29},{"sys":4630},{"type":12,"linkType":13,"id":14},{"sys":4632},{"id":21,"type":12,"linkType":22},{"sys":4634},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4636,"metaTitle":453,"metaDescription":454,"mainTitle":4637,"subtitle":472,"heroImage":4652,"ctaButton":495,"ctaLink":496},[452],{"data":4638,"content":4639,"nodeType":75},{},[4640,4646],{"data":4641,"content":4642,"nodeType":465},{},[4643],{"data":4644,"marks":4645,"value":464,"nodeType":83},{},[],{"data":4647,"content":4648,"nodeType":92},{},[4649],{"data":4650,"marks":4651,"value":230,"nodeType":83},{},[],{"metadata":4653,"sys":4656,"fields":4661},{"tags":4654,"concepts":4655},[],[],{"space":4657,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4659,"publishedVersion":63,"revision":45,"locale":29},{"sys":4658},{"type":12,"linkType":13,"id":14},{"sys":4660},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4662},{"url":487,"details":4663,"fileName":493,"contentType":494},{"size":489,"image":4664},{"width":491,"height":492},{"sys":4666,"fields":4669},{"id":4667,"createdAt":4668},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":4670,"slug":4671,"articleIntro":-1,"category":4672},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[4673],{"metadata":4674,"sys":4677,"fields":4684},{"tags":4675,"concepts":4676},[],[],{"space":4678,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4680,"publishedVersion":443,"revision":63,"contentType":4682,"locale":29},{"sys":4679},{"type":12,"linkType":13,"id":14},{"sys":4681},{"id":21,"type":12,"linkType":22},{"sys":4683},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4685,"metaTitle":453,"metaDescription":454,"mainTitle":4686,"subtitle":472,"heroImage":4701,"ctaButton":495,"ctaLink":496},[452],{"data":4687,"content":4688,"nodeType":75},{},[4689,4695],{"data":4690,"content":4691,"nodeType":465},{},[4692],{"data":4693,"marks":4694,"value":464,"nodeType":83},{},[],{"data":4696,"content":4697,"nodeType":92},{},[4698],{"data":4699,"marks":4700,"value":230,"nodeType":83},{},[],{"metadata":4702,"sys":4705,"fields":4710},{"tags":4703,"concepts":4704},[],[],{"space":4706,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4708,"publishedVersion":63,"revision":45,"locale":29},{"sys":4707},{"type":12,"linkType":13,"id":14},{"sys":4709},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4711},{"url":487,"details":4712,"fileName":493,"contentType":494},{"size":489,"image":4713},{"width":491,"height":492},{"sys":4715,"fields":4718},{"id":4716,"createdAt":4717},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":4719,"slug":4720,"articleIntro":4719,"category":4721},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[4722],{"metadata":4723,"sys":4726,"fields":4733},{"tags":4724,"concepts":4725},[],[],{"space":4727,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4729,"publishedVersion":443,"revision":63,"contentType":4731,"locale":29},{"sys":4728},{"type":12,"linkType":13,"id":14},{"sys":4730},{"id":21,"type":12,"linkType":22},{"sys":4732},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4734,"metaTitle":453,"metaDescription":454,"mainTitle":4735,"subtitle":472,"heroImage":4750,"ctaButton":495,"ctaLink":496},[452],{"data":4736,"content":4737,"nodeType":75},{},[4738,4744],{"data":4739,"content":4740,"nodeType":465},{},[4741],{"data":4742,"marks":4743,"value":464,"nodeType":83},{},[],{"data":4745,"content":4746,"nodeType":92},{},[4747],{"data":4748,"marks":4749,"value":230,"nodeType":83},{},[],{"metadata":4751,"sys":4754,"fields":4759},{"tags":4752,"concepts":4753},[],[],{"space":4755,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4757,"publishedVersion":63,"revision":45,"locale":29},{"sys":4756},{"type":12,"linkType":13,"id":14},{"sys":4758},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4760},{"url":487,"details":4761,"fileName":493,"contentType":494},{"size":489,"image":4762},{"width":491,"height":492},{"sys":4764,"fields":4767},{"id":4765,"createdAt":4766},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":4768,"slug":4769,"articleIntro":4768,"category":4770},"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",[4771],{"metadata":4772,"sys":4775,"fields":4782},{"tags":4773,"concepts":4774},[],[],{"space":4776,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4778,"publishedVersion":443,"revision":63,"contentType":4780,"locale":29},{"sys":4777},{"type":12,"linkType":13,"id":14},{"sys":4779},{"id":21,"type":12,"linkType":22},{"sys":4781},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4783,"metaTitle":453,"metaDescription":454,"mainTitle":4784,"subtitle":472,"heroImage":4799,"ctaButton":495,"ctaLink":496},[452],{"data":4785,"content":4786,"nodeType":75},{},[4787,4793],{"data":4788,"content":4789,"nodeType":465},{},[4790],{"data":4791,"marks":4792,"value":464,"nodeType":83},{},[],{"data":4794,"content":4795,"nodeType":92},{},[4796],{"data":4797,"marks":4798,"value":230,"nodeType":83},{},[],{"metadata":4800,"sys":4803,"fields":4808},{"tags":4801,"concepts":4802},[],[],{"space":4804,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4806,"publishedVersion":63,"revision":45,"locale":29},{"sys":4805},{"type":12,"linkType":13,"id":14},{"sys":4807},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4809},{"url":487,"details":4810,"fileName":493,"contentType":494},{"size":489,"image":4811},{"width":491,"height":492},{"sys":4813,"fields":4816},{"id":4814,"createdAt":4815},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":4817,"slug":4818,"articleIntro":4817,"category":4819},"Compte 6237 - Publications","compte-6237-publications",[4820],{"metadata":4821,"sys":4824,"fields":4831},{"tags":4822,"concepts":4823},[],[],{"space":4825,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4827,"publishedVersion":443,"revision":63,"contentType":4829,"locale":29},{"sys":4826},{"type":12,"linkType":13,"id":14},{"sys":4828},{"id":21,"type":12,"linkType":22},{"sys":4830},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4832,"metaTitle":453,"metaDescription":454,"mainTitle":4833,"subtitle":472,"heroImage":4848,"ctaButton":495,"ctaLink":496},[452],{"data":4834,"content":4835,"nodeType":75},{},[4836,4842],{"data":4837,"content":4838,"nodeType":465},{},[4839],{"data":4840,"marks":4841,"value":464,"nodeType":83},{},[],{"data":4843,"content":4844,"nodeType":92},{},[4845],{"data":4846,"marks":4847,"value":230,"nodeType":83},{},[],{"metadata":4849,"sys":4852,"fields":4857},{"tags":4850,"concepts":4851},[],[],{"space":4853,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4855,"publishedVersion":63,"revision":45,"locale":29},{"sys":4854},{"type":12,"linkType":13,"id":14},{"sys":4856},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4858},{"url":487,"details":4859,"fileName":493,"contentType":494},{"size":489,"image":4860},{"width":491,"height":492},{"sys":4862,"fields":4865},{"id":4863,"createdAt":4864},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":4866,"slug":4867,"articleIntro":4866,"category":4868},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[4869],{"metadata":4870,"sys":4873,"fields":4880},{"tags":4871,"concepts":4872},[],[],{"space":4874,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4876,"publishedVersion":443,"revision":63,"contentType":4878,"locale":29},{"sys":4875},{"type":12,"linkType":13,"id":14},{"sys":4877},{"id":21,"type":12,"linkType":22},{"sys":4879},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4881,"metaTitle":453,"metaDescription":454,"mainTitle":4882,"subtitle":472,"heroImage":4897,"ctaButton":495,"ctaLink":496},[452],{"data":4883,"content":4884,"nodeType":75},{},[4885,4891],{"data":4886,"content":4887,"nodeType":465},{},[4888],{"data":4889,"marks":4890,"value":464,"nodeType":83},{},[],{"data":4892,"content":4893,"nodeType":92},{},[4894],{"data":4895,"marks":4896,"value":230,"nodeType":83},{},[],{"metadata":4898,"sys":4901,"fields":4906},{"tags":4899,"concepts":4900},[],[],{"space":4902,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4904,"publishedVersion":63,"revision":45,"locale":29},{"sys":4903},{"type":12,"linkType":13,"id":14},{"sys":4905},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4907},{"url":487,"details":4908,"fileName":493,"contentType":494},{"size":489,"image":4909},{"width":491,"height":492},{"sys":4911,"fields":4914},{"id":4912,"createdAt":4913},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":4915,"slug":4916,"articleIntro":4915,"category":4917},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[4918],{"metadata":4919,"sys":4922,"fields":4929},{"tags":4920,"concepts":4921},[],[],{"space":4923,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4925,"publishedVersion":443,"revision":63,"contentType":4927,"locale":29},{"sys":4924},{"type":12,"linkType":13,"id":14},{"sys":4926},{"id":21,"type":12,"linkType":22},{"sys":4928},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4930,"metaTitle":453,"metaDescription":454,"mainTitle":4931,"subtitle":472,"heroImage":4946,"ctaButton":495,"ctaLink":496},[452],{"data":4932,"content":4933,"nodeType":75},{},[4934,4940],{"data":4935,"content":4936,"nodeType":465},{},[4937],{"data":4938,"marks":4939,"value":464,"nodeType":83},{},[],{"data":4941,"content":4942,"nodeType":92},{},[4943],{"data":4944,"marks":4945,"value":230,"nodeType":83},{},[],{"metadata":4947,"sys":4950,"fields":4955},{"tags":4948,"concepts":4949},[],[],{"space":4951,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":4953,"publishedVersion":63,"revision":45,"locale":29},{"sys":4952},{"type":12,"linkType":13,"id":14},{"sys":4954},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":4956},{"url":487,"details":4957,"fileName":493,"contentType":494},{"size":489,"image":4958},{"width":491,"height":492},{"sys":4960,"fields":4963},{"id":4961,"createdAt":4962},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":4964,"slug":4965,"articleIntro":4964,"category":4966},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[4967],{"metadata":4968,"sys":4971,"fields":4978},{"tags":4969,"concepts":4970},[],[],{"space":4972,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":4974,"publishedVersion":443,"revision":63,"contentType":4976,"locale":29},{"sys":4973},{"type":12,"linkType":13,"id":14},{"sys":4975},{"id":21,"type":12,"linkType":22},{"sys":4977},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":4979,"metaTitle":453,"metaDescription":454,"mainTitle":4980,"subtitle":472,"heroImage":4995,"ctaButton":495,"ctaLink":496},[452],{"data":4981,"content":4982,"nodeType":75},{},[4983,4989],{"data":4984,"content":4985,"nodeType":465},{},[4986],{"data":4987,"marks":4988,"value":464,"nodeType":83},{},[],{"data":4990,"content":4991,"nodeType":92},{},[4992],{"data":4993,"marks":4994,"value":230,"nodeType":83},{},[],{"metadata":4996,"sys":4999,"fields":5004},{"tags":4997,"concepts":4998},[],[],{"space":5000,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5002,"publishedVersion":63,"revision":45,"locale":29},{"sys":5001},{"type":12,"linkType":13,"id":14},{"sys":5003},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5005},{"url":487,"details":5006,"fileName":493,"contentType":494},{"size":489,"image":5007},{"width":491,"height":492},{"sys":5009,"fields":5012},{"id":5010,"createdAt":5011},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":5013,"slug":5014,"articleIntro":5013,"category":5015},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[5016],{"metadata":5017,"sys":5020,"fields":5027},{"tags":5018,"concepts":5019},[],[],{"space":5021,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5023,"publishedVersion":443,"revision":63,"contentType":5025,"locale":29},{"sys":5022},{"type":12,"linkType":13,"id":14},{"sys":5024},{"id":21,"type":12,"linkType":22},{"sys":5026},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5028,"metaTitle":453,"metaDescription":454,"mainTitle":5029,"subtitle":472,"heroImage":5044,"ctaButton":495,"ctaLink":496},[452],{"data":5030,"content":5031,"nodeType":75},{},[5032,5038],{"data":5033,"content":5034,"nodeType":465},{},[5035],{"data":5036,"marks":5037,"value":464,"nodeType":83},{},[],{"data":5039,"content":5040,"nodeType":92},{},[5041],{"data":5042,"marks":5043,"value":230,"nodeType":83},{},[],{"metadata":5045,"sys":5048,"fields":5053},{"tags":5046,"concepts":5047},[],[],{"space":5049,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5051,"publishedVersion":63,"revision":45,"locale":29},{"sys":5050},{"type":12,"linkType":13,"id":14},{"sys":5052},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5054},{"url":487,"details":5055,"fileName":493,"contentType":494},{"size":489,"image":5056},{"width":491,"height":492},{"sys":5058,"fields":5061},{"id":5059,"createdAt":5060},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":5062,"slug":5063,"articleIntro":5062,"category":5064},"6097 - de marchandises","compte-6097-de-marchandises",[5065],{"metadata":5066,"sys":5069,"fields":5076},{"tags":5067,"concepts":5068},[],[],{"space":5070,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5072,"publishedVersion":443,"revision":63,"contentType":5074,"locale":29},{"sys":5071},{"type":12,"linkType":13,"id":14},{"sys":5073},{"id":21,"type":12,"linkType":22},{"sys":5075},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5077,"metaTitle":453,"metaDescription":454,"mainTitle":5078,"subtitle":472,"heroImage":5093,"ctaButton":495,"ctaLink":496},[452],{"data":5079,"content":5080,"nodeType":75},{},[5081,5087],{"data":5082,"content":5083,"nodeType":465},{},[5084],{"data":5085,"marks":5086,"value":464,"nodeType":83},{},[],{"data":5088,"content":5089,"nodeType":92},{},[5090],{"data":5091,"marks":5092,"value":230,"nodeType":83},{},[],{"metadata":5094,"sys":5097,"fields":5102},{"tags":5095,"concepts":5096},[],[],{"space":5098,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5100,"publishedVersion":63,"revision":45,"locale":29},{"sys":5099},{"type":12,"linkType":13,"id":14},{"sys":5101},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5103},{"url":487,"details":5104,"fileName":493,"contentType":494},{"size":489,"image":5105},{"width":491,"height":492},{"sys":5107,"fields":5110},{"id":5108,"createdAt":5109},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":5111,"slug":5112,"articleIntro":5111,"category":5113},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[5114],{"metadata":5115,"sys":5118,"fields":5125},{"tags":5116,"concepts":5117},[],[],{"space":5119,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5121,"publishedVersion":443,"revision":63,"contentType":5123,"locale":29},{"sys":5120},{"type":12,"linkType":13,"id":14},{"sys":5122},{"id":21,"type":12,"linkType":22},{"sys":5124},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5126,"metaTitle":453,"metaDescription":454,"mainTitle":5127,"subtitle":472,"heroImage":5142,"ctaButton":495,"ctaLink":496},[452],{"data":5128,"content":5129,"nodeType":75},{},[5130,5136],{"data":5131,"content":5132,"nodeType":465},{},[5133],{"data":5134,"marks":5135,"value":464,"nodeType":83},{},[],{"data":5137,"content":5138,"nodeType":92},{},[5139],{"data":5140,"marks":5141,"value":230,"nodeType":83},{},[],{"metadata":5143,"sys":5146,"fields":5151},{"tags":5144,"concepts":5145},[],[],{"space":5147,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5149,"publishedVersion":63,"revision":45,"locale":29},{"sys":5148},{"type":12,"linkType":13,"id":14},{"sys":5150},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5152},{"url":487,"details":5153,"fileName":493,"contentType":494},{"size":489,"image":5154},{"width":491,"height":492},{"sys":5156,"fields":5159},{"id":5157,"createdAt":5158},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":5160,"slug":5161,"articleIntro":5160,"category":5162},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[5163],{"metadata":5164,"sys":5167,"fields":5174},{"tags":5165,"concepts":5166},[],[],{"space":5168,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5170,"publishedVersion":443,"revision":63,"contentType":5172,"locale":29},{"sys":5169},{"type":12,"linkType":13,"id":14},{"sys":5171},{"id":21,"type":12,"linkType":22},{"sys":5173},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5175,"metaTitle":453,"metaDescription":454,"mainTitle":5176,"subtitle":472,"heroImage":5191,"ctaButton":495,"ctaLink":496},[452],{"data":5177,"content":5178,"nodeType":75},{},[5179,5185],{"data":5180,"content":5181,"nodeType":465},{},[5182],{"data":5183,"marks":5184,"value":464,"nodeType":83},{},[],{"data":5186,"content":5187,"nodeType":92},{},[5188],{"data":5189,"marks":5190,"value":230,"nodeType":83},{},[],{"metadata":5192,"sys":5195,"fields":5200},{"tags":5193,"concepts":5194},[],[],{"space":5196,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5198,"publishedVersion":63,"revision":45,"locale":29},{"sys":5197},{"type":12,"linkType":13,"id":14},{"sys":5199},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5201},{"url":487,"details":5202,"fileName":493,"contentType":494},{"size":489,"image":5203},{"width":491,"height":492},{"sys":5205,"fields":5208},{"id":5206,"createdAt":5207},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":5209,"slug":5210,"articleIntro":-1,"category":5211},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[5212],{"metadata":5213,"sys":5216,"fields":5223},{"tags":5214,"concepts":5215},[],[],{"space":5217,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5219,"publishedVersion":443,"revision":63,"contentType":5221,"locale":29},{"sys":5218},{"type":12,"linkType":13,"id":14},{"sys":5220},{"id":21,"type":12,"linkType":22},{"sys":5222},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5224,"metaTitle":453,"metaDescription":454,"mainTitle":5225,"subtitle":472,"heroImage":5240,"ctaButton":495,"ctaLink":496},[452],{"data":5226,"content":5227,"nodeType":75},{},[5228,5234],{"data":5229,"content":5230,"nodeType":465},{},[5231],{"data":5232,"marks":5233,"value":464,"nodeType":83},{},[],{"data":5235,"content":5236,"nodeType":92},{},[5237],{"data":5238,"marks":5239,"value":230,"nodeType":83},{},[],{"metadata":5241,"sys":5244,"fields":5249},{"tags":5242,"concepts":5243},[],[],{"space":5245,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5247,"publishedVersion":63,"revision":45,"locale":29},{"sys":5246},{"type":12,"linkType":13,"id":14},{"sys":5248},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5250},{"url":487,"details":5251,"fileName":493,"contentType":494},{"size":489,"image":5252},{"width":491,"height":492},{"sys":5254,"fields":5257},{"id":5255,"createdAt":5256},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":5258,"slug":5259,"articleIntro":-1,"category":5260},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[5261],{"metadata":5262,"sys":5265,"fields":5272},{"tags":5263,"concepts":5264},[],[],{"space":5266,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5268,"publishedVersion":443,"revision":63,"contentType":5270,"locale":29},{"sys":5267},{"type":12,"linkType":13,"id":14},{"sys":5269},{"id":21,"type":12,"linkType":22},{"sys":5271},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5273,"metaTitle":453,"metaDescription":454,"mainTitle":5274,"subtitle":472,"heroImage":5289,"ctaButton":495,"ctaLink":496},[452],{"data":5275,"content":5276,"nodeType":75},{},[5277,5283],{"data":5278,"content":5279,"nodeType":465},{},[5280],{"data":5281,"marks":5282,"value":464,"nodeType":83},{},[],{"data":5284,"content":5285,"nodeType":92},{},[5286],{"data":5287,"marks":5288,"value":230,"nodeType":83},{},[],{"metadata":5290,"sys":5293,"fields":5298},{"tags":5291,"concepts":5292},[],[],{"space":5294,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5296,"publishedVersion":63,"revision":45,"locale":29},{"sys":5295},{"type":12,"linkType":13,"id":14},{"sys":5297},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5299},{"url":487,"details":5300,"fileName":493,"contentType":494},{"size":489,"image":5301},{"width":491,"height":492},{"sys":5303,"fields":5306},{"id":5304,"createdAt":5305},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":5307,"slug":5308,"articleIntro":5307,"category":5309},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[5310],{"metadata":5311,"sys":5314,"fields":5321},{"tags":5312,"concepts":5313},[],[],{"space":5315,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5317,"publishedVersion":443,"revision":63,"contentType":5319,"locale":29},{"sys":5316},{"type":12,"linkType":13,"id":14},{"sys":5318},{"id":21,"type":12,"linkType":22},{"sys":5320},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5322,"metaTitle":453,"metaDescription":454,"mainTitle":5323,"subtitle":472,"heroImage":5338,"ctaButton":495,"ctaLink":496},[452],{"data":5324,"content":5325,"nodeType":75},{},[5326,5332],{"data":5327,"content":5328,"nodeType":465},{},[5329],{"data":5330,"marks":5331,"value":464,"nodeType":83},{},[],{"data":5333,"content":5334,"nodeType":92},{},[5335],{"data":5336,"marks":5337,"value":230,"nodeType":83},{},[],{"metadata":5339,"sys":5342,"fields":5347},{"tags":5340,"concepts":5341},[],[],{"space":5343,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5345,"publishedVersion":63,"revision":45,"locale":29},{"sys":5344},{"type":12,"linkType":13,"id":14},{"sys":5346},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5348},{"url":487,"details":5349,"fileName":493,"contentType":494},{"size":489,"image":5350},{"width":491,"height":492},{"sys":5352,"fields":5355},{"id":5353,"createdAt":5354},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":5356,"slug":5357,"articleIntro":5356,"category":5358},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[5359],{"metadata":5360,"sys":5363,"fields":5370},{"tags":5361,"concepts":5362},[],[],{"space":5364,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5366,"publishedVersion":443,"revision":63,"contentType":5368,"locale":29},{"sys":5365},{"type":12,"linkType":13,"id":14},{"sys":5367},{"id":21,"type":12,"linkType":22},{"sys":5369},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5371,"metaTitle":453,"metaDescription":454,"mainTitle":5372,"subtitle":472,"heroImage":5387,"ctaButton":495,"ctaLink":496},[452],{"data":5373,"content":5374,"nodeType":75},{},[5375,5381],{"data":5376,"content":5377,"nodeType":465},{},[5378],{"data":5379,"marks":5380,"value":464,"nodeType":83},{},[],{"data":5382,"content":5383,"nodeType":92},{},[5384],{"data":5385,"marks":5386,"value":230,"nodeType":83},{},[],{"metadata":5388,"sys":5391,"fields":5396},{"tags":5389,"concepts":5390},[],[],{"space":5392,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5394,"publishedVersion":63,"revision":45,"locale":29},{"sys":5393},{"type":12,"linkType":13,"id":14},{"sys":5395},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5397},{"url":487,"details":5398,"fileName":493,"contentType":494},{"size":489,"image":5399},{"width":491,"height":492},{"sys":5401,"fields":5404},{"id":5402,"createdAt":5403},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":5405,"slug":5406,"articleIntro":5405,"category":5407},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[5408],{"metadata":5409,"sys":5412,"fields":5419},{"tags":5410,"concepts":5411},[],[],{"space":5413,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5415,"publishedVersion":443,"revision":63,"contentType":5417,"locale":29},{"sys":5414},{"type":12,"linkType":13,"id":14},{"sys":5416},{"id":21,"type":12,"linkType":22},{"sys":5418},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5420,"metaTitle":453,"metaDescription":454,"mainTitle":5421,"subtitle":472,"heroImage":5436,"ctaButton":495,"ctaLink":496},[452],{"data":5422,"content":5423,"nodeType":75},{},[5424,5430],{"data":5425,"content":5426,"nodeType":465},{},[5427],{"data":5428,"marks":5429,"value":464,"nodeType":83},{},[],{"data":5431,"content":5432,"nodeType":92},{},[5433],{"data":5434,"marks":5435,"value":230,"nodeType":83},{},[],{"metadata":5437,"sys":5440,"fields":5445},{"tags":5438,"concepts":5439},[],[],{"space":5441,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5443,"publishedVersion":63,"revision":45,"locale":29},{"sys":5442},{"type":12,"linkType":13,"id":14},{"sys":5444},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5446},{"url":487,"details":5447,"fileName":493,"contentType":494},{"size":489,"image":5448},{"width":491,"height":492},{"sys":5450,"fields":5453},{"id":5451,"createdAt":5452},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":5454,"slug":5455,"articleIntro":5454,"category":5456},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[5457],{"metadata":5458,"sys":5461,"fields":5468},{"tags":5459,"concepts":5460},[],[],{"space":5462,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5464,"publishedVersion":443,"revision":63,"contentType":5466,"locale":29},{"sys":5463},{"type":12,"linkType":13,"id":14},{"sys":5465},{"id":21,"type":12,"linkType":22},{"sys":5467},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5469,"metaTitle":453,"metaDescription":454,"mainTitle":5470,"subtitle":472,"heroImage":5485,"ctaButton":495,"ctaLink":496},[452],{"data":5471,"content":5472,"nodeType":75},{},[5473,5479],{"data":5474,"content":5475,"nodeType":465},{},[5476],{"data":5477,"marks":5478,"value":464,"nodeType":83},{},[],{"data":5480,"content":5481,"nodeType":92},{},[5482],{"data":5483,"marks":5484,"value":230,"nodeType":83},{},[],{"metadata":5486,"sys":5489,"fields":5494},{"tags":5487,"concepts":5488},[],[],{"space":5490,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5492,"publishedVersion":63,"revision":45,"locale":29},{"sys":5491},{"type":12,"linkType":13,"id":14},{"sys":5493},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5495},{"url":487,"details":5496,"fileName":493,"contentType":494},{"size":489,"image":5497},{"width":491,"height":492},{"sys":5499,"fields":5502},{"id":5500,"createdAt":5501},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":5503,"slug":5504,"articleIntro":5503,"category":5505},"506 - Obligations","compte-506-obligations",[5506],{"metadata":5507,"sys":5510,"fields":5517},{"tags":5508,"concepts":5509},[],[],{"space":5511,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5513,"publishedVersion":443,"revision":63,"contentType":5515,"locale":29},{"sys":5512},{"type":12,"linkType":13,"id":14},{"sys":5514},{"id":21,"type":12,"linkType":22},{"sys":5516},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5518,"metaTitle":453,"metaDescription":454,"mainTitle":5519,"subtitle":472,"heroImage":5534,"ctaButton":495,"ctaLink":496},[452],{"data":5520,"content":5521,"nodeType":75},{},[5522,5528],{"data":5523,"content":5524,"nodeType":465},{},[5525],{"data":5526,"marks":5527,"value":464,"nodeType":83},{},[],{"data":5529,"content":5530,"nodeType":92},{},[5531],{"data":5532,"marks":5533,"value":230,"nodeType":83},{},[],{"metadata":5535,"sys":5538,"fields":5543},{"tags":5536,"concepts":5537},[],[],{"space":5539,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5541,"publishedVersion":63,"revision":45,"locale":29},{"sys":5540},{"type":12,"linkType":13,"id":14},{"sys":5542},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5544},{"url":487,"details":5545,"fileName":493,"contentType":494},{"size":489,"image":5546},{"width":491,"height":492},{"sys":5548,"fields":5551},{"id":5549,"createdAt":5550},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":5552,"slug":5553,"articleIntro":5552,"category":5554},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[5555],{"metadata":5556,"sys":5559,"fields":5566},{"tags":5557,"concepts":5558},[],[],{"space":5560,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5562,"publishedVersion":443,"revision":63,"contentType":5564,"locale":29},{"sys":5561},{"type":12,"linkType":13,"id":14},{"sys":5563},{"id":21,"type":12,"linkType":22},{"sys":5565},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5567,"metaTitle":453,"metaDescription":454,"mainTitle":5568,"subtitle":472,"heroImage":5583,"ctaButton":495,"ctaLink":496},[452],{"data":5569,"content":5570,"nodeType":75},{},[5571,5577],{"data":5572,"content":5573,"nodeType":465},{},[5574],{"data":5575,"marks":5576,"value":464,"nodeType":83},{},[],{"data":5578,"content":5579,"nodeType":92},{},[5580],{"data":5581,"marks":5582,"value":230,"nodeType":83},{},[],{"metadata":5584,"sys":5587,"fields":5592},{"tags":5585,"concepts":5586},[],[],{"space":5588,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5590,"publishedVersion":63,"revision":45,"locale":29},{"sys":5589},{"type":12,"linkType":13,"id":14},{"sys":5591},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5593},{"url":487,"details":5594,"fileName":493,"contentType":494},{"size":489,"image":5595},{"width":491,"height":492},{"sys":5597,"fields":5600},{"id":5598,"createdAt":5599},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":5601,"slug":5602,"articleIntro":5601,"category":5603},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[5604],{"metadata":5605,"sys":5608,"fields":5615},{"tags":5606,"concepts":5607},[],[],{"space":5609,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5611,"publishedVersion":443,"revision":63,"contentType":5613,"locale":29},{"sys":5610},{"type":12,"linkType":13,"id":14},{"sys":5612},{"id":21,"type":12,"linkType":22},{"sys":5614},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5616,"metaTitle":453,"metaDescription":454,"mainTitle":5617,"subtitle":472,"heroImage":5632,"ctaButton":495,"ctaLink":496},[452],{"data":5618,"content":5619,"nodeType":75},{},[5620,5626],{"data":5621,"content":5622,"nodeType":465},{},[5623],{"data":5624,"marks":5625,"value":464,"nodeType":83},{},[],{"data":5627,"content":5628,"nodeType":92},{},[5629],{"data":5630,"marks":5631,"value":230,"nodeType":83},{},[],{"metadata":5633,"sys":5636,"fields":5641},{"tags":5634,"concepts":5635},[],[],{"space":5637,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5639,"publishedVersion":63,"revision":45,"locale":29},{"sys":5638},{"type":12,"linkType":13,"id":14},{"sys":5640},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5642},{"url":487,"details":5643,"fileName":493,"contentType":494},{"size":489,"image":5644},{"width":491,"height":492},{"sys":5646,"fields":5649},{"id":5647,"createdAt":5648},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":5650,"slug":5651,"articleIntro":5650,"category":5652},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[5653],{"metadata":5654,"sys":5657,"fields":5664},{"tags":5655,"concepts":5656},[],[],{"space":5658,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5660,"publishedVersion":443,"revision":63,"contentType":5662,"locale":29},{"sys":5659},{"type":12,"linkType":13,"id":14},{"sys":5661},{"id":21,"type":12,"linkType":22},{"sys":5663},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5665,"metaTitle":453,"metaDescription":454,"mainTitle":5666,"subtitle":472,"heroImage":5681,"ctaButton":495,"ctaLink":496},[452],{"data":5667,"content":5668,"nodeType":75},{},[5669,5675],{"data":5670,"content":5671,"nodeType":465},{},[5672],{"data":5673,"marks":5674,"value":464,"nodeType":83},{},[],{"data":5676,"content":5677,"nodeType":92},{},[5678],{"data":5679,"marks":5680,"value":230,"nodeType":83},{},[],{"metadata":5682,"sys":5685,"fields":5690},{"tags":5683,"concepts":5684},[],[],{"space":5686,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5688,"publishedVersion":63,"revision":45,"locale":29},{"sys":5687},{"type":12,"linkType":13,"id":14},{"sys":5689},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5691},{"url":487,"details":5692,"fileName":493,"contentType":494},{"size":489,"image":5693},{"width":491,"height":492},{"sys":5695,"fields":5698},{"id":5696,"createdAt":5697},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":5699,"slug":5700,"articleIntro":-1,"category":5701},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[5702],{"metadata":5703,"sys":5706,"fields":5713},{"tags":5704,"concepts":5705},[],[],{"space":5707,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5709,"publishedVersion":443,"revision":63,"contentType":5711,"locale":29},{"sys":5708},{"type":12,"linkType":13,"id":14},{"sys":5710},{"id":21,"type":12,"linkType":22},{"sys":5712},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5714,"metaTitle":453,"metaDescription":454,"mainTitle":5715,"subtitle":472,"heroImage":5730,"ctaButton":495,"ctaLink":496},[452],{"data":5716,"content":5717,"nodeType":75},{},[5718,5724],{"data":5719,"content":5720,"nodeType":465},{},[5721],{"data":5722,"marks":5723,"value":464,"nodeType":83},{},[],{"data":5725,"content":5726,"nodeType":92},{},[5727],{"data":5728,"marks":5729,"value":230,"nodeType":83},{},[],{"metadata":5731,"sys":5734,"fields":5739},{"tags":5732,"concepts":5733},[],[],{"space":5735,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5737,"publishedVersion":63,"revision":45,"locale":29},{"sys":5736},{"type":12,"linkType":13,"id":14},{"sys":5738},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5740},{"url":487,"details":5741,"fileName":493,"contentType":494},{"size":489,"image":5742},{"width":491,"height":492},{"sys":5744,"fields":5747},{"id":5745,"createdAt":5746},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":5748,"slug":5749,"articleIntro":5748,"category":5750},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[5751],{"metadata":5752,"sys":5755,"fields":5762},{"tags":5753,"concepts":5754},[],[],{"space":5756,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5758,"publishedVersion":443,"revision":63,"contentType":5760,"locale":29},{"sys":5757},{"type":12,"linkType":13,"id":14},{"sys":5759},{"id":21,"type":12,"linkType":22},{"sys":5761},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5763,"metaTitle":453,"metaDescription":454,"mainTitle":5764,"subtitle":472,"heroImage":5779,"ctaButton":495,"ctaLink":496},[452],{"data":5765,"content":5766,"nodeType":75},{},[5767,5773],{"data":5768,"content":5769,"nodeType":465},{},[5770],{"data":5771,"marks":5772,"value":464,"nodeType":83},{},[],{"data":5774,"content":5775,"nodeType":92},{},[5776],{"data":5777,"marks":5778,"value":230,"nodeType":83},{},[],{"metadata":5780,"sys":5783,"fields":5788},{"tags":5781,"concepts":5782},[],[],{"space":5784,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5786,"publishedVersion":63,"revision":45,"locale":29},{"sys":5785},{"type":12,"linkType":13,"id":14},{"sys":5787},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5789},{"url":487,"details":5790,"fileName":493,"contentType":494},{"size":489,"image":5791},{"width":491,"height":492},{"sys":5793,"fields":5796},{"id":5794,"createdAt":5795},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":5797,"slug":5798,"articleIntro":5797,"category":5799},"Compte 6412 - Congés payés","compte-6412-conges-payes",[5800],{"metadata":5801,"sys":5804,"fields":5811},{"tags":5802,"concepts":5803},[],[],{"space":5805,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5807,"publishedVersion":443,"revision":63,"contentType":5809,"locale":29},{"sys":5806},{"type":12,"linkType":13,"id":14},{"sys":5808},{"id":21,"type":12,"linkType":22},{"sys":5810},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5812,"metaTitle":453,"metaDescription":454,"mainTitle":5813,"subtitle":472,"heroImage":5828,"ctaButton":495,"ctaLink":496},[452],{"data":5814,"content":5815,"nodeType":75},{},[5816,5822],{"data":5817,"content":5818,"nodeType":465},{},[5819],{"data":5820,"marks":5821,"value":464,"nodeType":83},{},[],{"data":5823,"content":5824,"nodeType":92},{},[5825],{"data":5826,"marks":5827,"value":230,"nodeType":83},{},[],{"metadata":5829,"sys":5832,"fields":5837},{"tags":5830,"concepts":5831},[],[],{"space":5833,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5835,"publishedVersion":63,"revision":45,"locale":29},{"sys":5834},{"type":12,"linkType":13,"id":14},{"sys":5836},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5838},{"url":487,"details":5839,"fileName":493,"contentType":494},{"size":489,"image":5840},{"width":491,"height":492},{"sys":5842,"fields":5845},{"id":5843,"createdAt":5844},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":5846,"slug":5847,"articleIntro":5846,"category":5848},"Compte 614 - Charges locatives","compte-614-charges-locatives",[5849],{"metadata":5850,"sys":5853,"fields":5860},{"tags":5851,"concepts":5852},[],[],{"space":5854,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5856,"publishedVersion":443,"revision":63,"contentType":5858,"locale":29},{"sys":5855},{"type":12,"linkType":13,"id":14},{"sys":5857},{"id":21,"type":12,"linkType":22},{"sys":5859},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5861,"metaTitle":453,"metaDescription":454,"mainTitle":5862,"subtitle":472,"heroImage":5877,"ctaButton":495,"ctaLink":496},[452],{"data":5863,"content":5864,"nodeType":75},{},[5865,5871],{"data":5866,"content":5867,"nodeType":465},{},[5868],{"data":5869,"marks":5870,"value":464,"nodeType":83},{},[],{"data":5872,"content":5873,"nodeType":92},{},[5874],{"data":5875,"marks":5876,"value":230,"nodeType":83},{},[],{"metadata":5878,"sys":5881,"fields":5886},{"tags":5879,"concepts":5880},[],[],{"space":5882,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5884,"publishedVersion":63,"revision":45,"locale":29},{"sys":5883},{"type":12,"linkType":13,"id":14},{"sys":5885},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5887},{"url":487,"details":5888,"fileName":493,"contentType":494},{"size":489,"image":5889},{"width":491,"height":492},{"sys":5891,"fields":5894},{"id":5892,"createdAt":5893},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":5895,"slug":5896,"articleIntro":5897,"category":5898},"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.",[5899],{"metadata":5900,"sys":5903,"fields":5910},{"tags":5901,"concepts":5902},[],[],{"space":5904,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5906,"publishedVersion":443,"revision":63,"contentType":5908,"locale":29},{"sys":5905},{"type":12,"linkType":13,"id":14},{"sys":5907},{"id":21,"type":12,"linkType":22},{"sys":5909},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5911,"metaTitle":453,"metaDescription":454,"mainTitle":5912,"subtitle":472,"heroImage":5927,"ctaButton":495,"ctaLink":496},[452],{"data":5913,"content":5914,"nodeType":75},{},[5915,5921],{"data":5916,"content":5917,"nodeType":465},{},[5918],{"data":5919,"marks":5920,"value":464,"nodeType":83},{},[],{"data":5922,"content":5923,"nodeType":92},{},[5924],{"data":5925,"marks":5926,"value":230,"nodeType":83},{},[],{"metadata":5928,"sys":5931,"fields":5936},{"tags":5929,"concepts":5930},[],[],{"space":5932,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5934,"publishedVersion":63,"revision":45,"locale":29},{"sys":5933},{"type":12,"linkType":13,"id":14},{"sys":5935},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5937},{"url":487,"details":5938,"fileName":493,"contentType":494},{"size":489,"image":5939},{"width":491,"height":492},{"sys":5941,"fields":5944},{"id":5942,"createdAt":5943},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":5945,"slug":5946,"articleIntro":5945,"category":5947},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[5948],{"metadata":5949,"sys":5952,"fields":5959},{"tags":5950,"concepts":5951},[],[],{"space":5953,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":5955,"publishedVersion":443,"revision":63,"contentType":5957,"locale":29},{"sys":5954},{"type":12,"linkType":13,"id":14},{"sys":5956},{"id":21,"type":12,"linkType":22},{"sys":5958},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":5960,"metaTitle":453,"metaDescription":454,"mainTitle":5961,"subtitle":472,"heroImage":5976,"ctaButton":495,"ctaLink":496},[452],{"data":5962,"content":5963,"nodeType":75},{},[5964,5970],{"data":5965,"content":5966,"nodeType":465},{},[5967],{"data":5968,"marks":5969,"value":464,"nodeType":83},{},[],{"data":5971,"content":5972,"nodeType":92},{},[5973],{"data":5974,"marks":5975,"value":230,"nodeType":83},{},[],{"metadata":5977,"sys":5980,"fields":5985},{"tags":5978,"concepts":5979},[],[],{"space":5981,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":5983,"publishedVersion":63,"revision":45,"locale":29},{"sys":5982},{"type":12,"linkType":13,"id":14},{"sys":5984},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":5986},{"url":487,"details":5987,"fileName":493,"contentType":494},{"size":489,"image":5988},{"width":491,"height":492},{"sys":5990,"fields":5993},{"id":5991,"createdAt":5992},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":5994,"slug":5995,"articleIntro":5996,"category":5997},"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.",[5998],{"metadata":5999,"sys":6002,"fields":6009},{"tags":6000,"concepts":6001},[],[],{"space":6003,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6005,"publishedVersion":443,"revision":63,"contentType":6007,"locale":29},{"sys":6004},{"type":12,"linkType":13,"id":14},{"sys":6006},{"id":21,"type":12,"linkType":22},{"sys":6008},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6010,"metaTitle":453,"metaDescription":454,"mainTitle":6011,"subtitle":472,"heroImage":6026,"ctaButton":495,"ctaLink":496},[452],{"data":6012,"content":6013,"nodeType":75},{},[6014,6020],{"data":6015,"content":6016,"nodeType":465},{},[6017],{"data":6018,"marks":6019,"value":464,"nodeType":83},{},[],{"data":6021,"content":6022,"nodeType":92},{},[6023],{"data":6024,"marks":6025,"value":230,"nodeType":83},{},[],{"metadata":6027,"sys":6030,"fields":6035},{"tags":6028,"concepts":6029},[],[],{"space":6031,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6033,"publishedVersion":63,"revision":45,"locale":29},{"sys":6032},{"type":12,"linkType":13,"id":14},{"sys":6034},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6036},{"url":487,"details":6037,"fileName":493,"contentType":494},{"size":489,"image":6038},{"width":491,"height":492},{"sys":6040,"fields":6043},{"id":6041,"createdAt":6042},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":6044,"slug":6045,"articleIntro":-1,"category":6046},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[6047],{"metadata":6048,"sys":6051,"fields":6058},{"tags":6049,"concepts":6050},[],[],{"space":6052,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6054,"publishedVersion":443,"revision":63,"contentType":6056,"locale":29},{"sys":6053},{"type":12,"linkType":13,"id":14},{"sys":6055},{"id":21,"type":12,"linkType":22},{"sys":6057},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6059,"metaTitle":453,"metaDescription":454,"mainTitle":6060,"subtitle":472,"heroImage":6075,"ctaButton":495,"ctaLink":496},[452],{"data":6061,"content":6062,"nodeType":75},{},[6063,6069],{"data":6064,"content":6065,"nodeType":465},{},[6066],{"data":6067,"marks":6068,"value":464,"nodeType":83},{},[],{"data":6070,"content":6071,"nodeType":92},{},[6072],{"data":6073,"marks":6074,"value":230,"nodeType":83},{},[],{"metadata":6076,"sys":6079,"fields":6084},{"tags":6077,"concepts":6078},[],[],{"space":6080,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6082,"publishedVersion":63,"revision":45,"locale":29},{"sys":6081},{"type":12,"linkType":13,"id":14},{"sys":6083},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6085},{"url":487,"details":6086,"fileName":493,"contentType":494},{"size":489,"image":6087},{"width":491,"height":492},{"sys":6089,"fields":6092},{"id":6090,"createdAt":6091},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":6093,"slug":6094,"articleIntro":6093,"category":6095},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[6096],{"metadata":6097,"sys":6100,"fields":6107},{"tags":6098,"concepts":6099},[],[],{"space":6101,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6103,"publishedVersion":443,"revision":63,"contentType":6105,"locale":29},{"sys":6102},{"type":12,"linkType":13,"id":14},{"sys":6104},{"id":21,"type":12,"linkType":22},{"sys":6106},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6108,"metaTitle":453,"metaDescription":454,"mainTitle":6109,"subtitle":472,"heroImage":6124,"ctaButton":495,"ctaLink":496},[452],{"data":6110,"content":6111,"nodeType":75},{},[6112,6118],{"data":6113,"content":6114,"nodeType":465},{},[6115],{"data":6116,"marks":6117,"value":464,"nodeType":83},{},[],{"data":6119,"content":6120,"nodeType":92},{},[6121],{"data":6122,"marks":6123,"value":230,"nodeType":83},{},[],{"metadata":6125,"sys":6128,"fields":6133},{"tags":6126,"concepts":6127},[],[],{"space":6129,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6131,"publishedVersion":63,"revision":45,"locale":29},{"sys":6130},{"type":12,"linkType":13,"id":14},{"sys":6132},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6134},{"url":487,"details":6135,"fileName":493,"contentType":494},{"size":489,"image":6136},{"width":491,"height":492},{"sys":6138,"fields":6141},{"id":6139,"createdAt":6140},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":6142,"slug":6143,"articleIntro":-1,"category":6144},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[6145],{"metadata":6146,"sys":6149,"fields":6156},{"tags":6147,"concepts":6148},[],[],{"space":6150,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6152,"publishedVersion":443,"revision":63,"contentType":6154,"locale":29},{"sys":6151},{"type":12,"linkType":13,"id":14},{"sys":6153},{"id":21,"type":12,"linkType":22},{"sys":6155},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6157,"metaTitle":453,"metaDescription":454,"mainTitle":6158,"subtitle":472,"heroImage":6173,"ctaButton":495,"ctaLink":496},[452],{"data":6159,"content":6160,"nodeType":75},{},[6161,6167],{"data":6162,"content":6163,"nodeType":465},{},[6164],{"data":6165,"marks":6166,"value":464,"nodeType":83},{},[],{"data":6168,"content":6169,"nodeType":92},{},[6170],{"data":6171,"marks":6172,"value":230,"nodeType":83},{},[],{"metadata":6174,"sys":6177,"fields":6182},{"tags":6175,"concepts":6176},[],[],{"space":6178,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6180,"publishedVersion":63,"revision":45,"locale":29},{"sys":6179},{"type":12,"linkType":13,"id":14},{"sys":6181},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6183},{"url":487,"details":6184,"fileName":493,"contentType":494},{"size":489,"image":6185},{"width":491,"height":492},{"sys":6187,"fields":6190},{"id":6188,"createdAt":6189},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":6191,"slug":6192,"articleIntro":-1,"category":6193},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[6194],{"metadata":6195,"sys":6198,"fields":6205},{"tags":6196,"concepts":6197},[],[],{"space":6199,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6201,"publishedVersion":443,"revision":63,"contentType":6203,"locale":29},{"sys":6200},{"type":12,"linkType":13,"id":14},{"sys":6202},{"id":21,"type":12,"linkType":22},{"sys":6204},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6206,"metaTitle":453,"metaDescription":454,"mainTitle":6207,"subtitle":472,"heroImage":6222,"ctaButton":495,"ctaLink":496},[452],{"data":6208,"content":6209,"nodeType":75},{},[6210,6216],{"data":6211,"content":6212,"nodeType":465},{},[6213],{"data":6214,"marks":6215,"value":464,"nodeType":83},{},[],{"data":6217,"content":6218,"nodeType":92},{},[6219],{"data":6220,"marks":6221,"value":230,"nodeType":83},{},[],{"metadata":6223,"sys":6226,"fields":6231},{"tags":6224,"concepts":6225},[],[],{"space":6227,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6229,"publishedVersion":63,"revision":45,"locale":29},{"sys":6228},{"type":12,"linkType":13,"id":14},{"sys":6230},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6232},{"url":487,"details":6233,"fileName":493,"contentType":494},{"size":489,"image":6234},{"width":491,"height":492},{"sys":6236,"fields":6239},{"id":6237,"createdAt":6238},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":6240,"slug":6241,"articleIntro":6240,"category":6242},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[6243],{"metadata":6244,"sys":6247,"fields":6254},{"tags":6245,"concepts":6246},[],[],{"space":6248,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6250,"publishedVersion":443,"revision":63,"contentType":6252,"locale":29},{"sys":6249},{"type":12,"linkType":13,"id":14},{"sys":6251},{"id":21,"type":12,"linkType":22},{"sys":6253},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6255,"metaTitle":453,"metaDescription":454,"mainTitle":6256,"subtitle":472,"heroImage":6271,"ctaButton":495,"ctaLink":496},[452],{"data":6257,"content":6258,"nodeType":75},{},[6259,6265],{"data":6260,"content":6261,"nodeType":465},{},[6262],{"data":6263,"marks":6264,"value":464,"nodeType":83},{},[],{"data":6266,"content":6267,"nodeType":92},{},[6268],{"data":6269,"marks":6270,"value":230,"nodeType":83},{},[],{"metadata":6272,"sys":6275,"fields":6280},{"tags":6273,"concepts":6274},[],[],{"space":6276,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6278,"publishedVersion":63,"revision":45,"locale":29},{"sys":6277},{"type":12,"linkType":13,"id":14},{"sys":6279},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6281},{"url":487,"details":6282,"fileName":493,"contentType":494},{"size":489,"image":6283},{"width":491,"height":492},{"sys":6285,"fields":6288},{"id":6286,"createdAt":6287},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":6289,"slug":6290,"articleIntro":-1,"category":6291},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[6292],{"metadata":6293,"sys":6296,"fields":6303},{"tags":6294,"concepts":6295},[],[],{"space":6297,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6299,"publishedVersion":443,"revision":63,"contentType":6301,"locale":29},{"sys":6298},{"type":12,"linkType":13,"id":14},{"sys":6300},{"id":21,"type":12,"linkType":22},{"sys":6302},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6304,"metaTitle":453,"metaDescription":454,"mainTitle":6305,"subtitle":472,"heroImage":6320,"ctaButton":495,"ctaLink":496},[452],{"data":6306,"content":6307,"nodeType":75},{},[6308,6314],{"data":6309,"content":6310,"nodeType":465},{},[6311],{"data":6312,"marks":6313,"value":464,"nodeType":83},{},[],{"data":6315,"content":6316,"nodeType":92},{},[6317],{"data":6318,"marks":6319,"value":230,"nodeType":83},{},[],{"metadata":6321,"sys":6324,"fields":6329},{"tags":6322,"concepts":6323},[],[],{"space":6325,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6327,"publishedVersion":63,"revision":45,"locale":29},{"sys":6326},{"type":12,"linkType":13,"id":14},{"sys":6328},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6330},{"url":487,"details":6331,"fileName":493,"contentType":494},{"size":489,"image":6332},{"width":491,"height":492},{"sys":6334,"fields":6337},{"id":6335,"createdAt":6336},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":6338,"slug":6339,"articleIntro":-1,"category":6340},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[6341],{"metadata":6342,"sys":6345,"fields":6352},{"tags":6343,"concepts":6344},[],[],{"space":6346,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6348,"publishedVersion":443,"revision":63,"contentType":6350,"locale":29},{"sys":6347},{"type":12,"linkType":13,"id":14},{"sys":6349},{"id":21,"type":12,"linkType":22},{"sys":6351},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6353,"metaTitle":453,"metaDescription":454,"mainTitle":6354,"subtitle":472,"heroImage":6369,"ctaButton":495,"ctaLink":496},[452],{"data":6355,"content":6356,"nodeType":75},{},[6357,6363],{"data":6358,"content":6359,"nodeType":465},{},[6360],{"data":6361,"marks":6362,"value":464,"nodeType":83},{},[],{"data":6364,"content":6365,"nodeType":92},{},[6366],{"data":6367,"marks":6368,"value":230,"nodeType":83},{},[],{"metadata":6370,"sys":6373,"fields":6378},{"tags":6371,"concepts":6372},[],[],{"space":6374,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6376,"publishedVersion":63,"revision":45,"locale":29},{"sys":6375},{"type":12,"linkType":13,"id":14},{"sys":6377},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6379},{"url":487,"details":6380,"fileName":493,"contentType":494},{"size":489,"image":6381},{"width":491,"height":492},{"sys":6383,"fields":6386},{"id":6384,"createdAt":6385},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":6387,"slug":6388,"articleIntro":6389,"category":6390},"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",[6391],{"metadata":6392,"sys":6395,"fields":6402},{"tags":6393,"concepts":6394},[],[],{"space":6396,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6398,"publishedVersion":443,"revision":63,"contentType":6400,"locale":29},{"sys":6397},{"type":12,"linkType":13,"id":14},{"sys":6399},{"id":21,"type":12,"linkType":22},{"sys":6401},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6403,"metaTitle":453,"metaDescription":454,"mainTitle":6404,"subtitle":472,"heroImage":6419,"ctaButton":495,"ctaLink":496},[452],{"data":6405,"content":6406,"nodeType":75},{},[6407,6413],{"data":6408,"content":6409,"nodeType":465},{},[6410],{"data":6411,"marks":6412,"value":464,"nodeType":83},{},[],{"data":6414,"content":6415,"nodeType":92},{},[6416],{"data":6417,"marks":6418,"value":230,"nodeType":83},{},[],{"metadata":6420,"sys":6423,"fields":6428},{"tags":6421,"concepts":6422},[],[],{"space":6424,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6426,"publishedVersion":63,"revision":45,"locale":29},{"sys":6425},{"type":12,"linkType":13,"id":14},{"sys":6427},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6429},{"url":487,"details":6430,"fileName":493,"contentType":494},{"size":489,"image":6431},{"width":491,"height":492},{"sys":6433,"fields":6436},{"id":6434,"createdAt":6435},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":6437,"slug":6438,"articleIntro":6437,"category":6439},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[6440],{"metadata":6441,"sys":6444,"fields":6451},{"tags":6442,"concepts":6443},[],[],{"space":6445,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6447,"publishedVersion":443,"revision":63,"contentType":6449,"locale":29},{"sys":6446},{"type":12,"linkType":13,"id":14},{"sys":6448},{"id":21,"type":12,"linkType":22},{"sys":6450},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6452,"metaTitle":453,"metaDescription":454,"mainTitle":6453,"subtitle":472,"heroImage":6468,"ctaButton":495,"ctaLink":496},[452],{"data":6454,"content":6455,"nodeType":75},{},[6456,6462],{"data":6457,"content":6458,"nodeType":465},{},[6459],{"data":6460,"marks":6461,"value":464,"nodeType":83},{},[],{"data":6463,"content":6464,"nodeType":92},{},[6465],{"data":6466,"marks":6467,"value":230,"nodeType":83},{},[],{"metadata":6469,"sys":6472,"fields":6477},{"tags":6470,"concepts":6471},[],[],{"space":6473,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6475,"publishedVersion":63,"revision":45,"locale":29},{"sys":6474},{"type":12,"linkType":13,"id":14},{"sys":6476},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6478},{"url":487,"details":6479,"fileName":493,"contentType":494},{"size":489,"image":6480},{"width":491,"height":492},{"sys":6482,"fields":6485},{"id":6483,"createdAt":6484},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":6486,"slug":6487,"articleIntro":6488,"category":6489},"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.",[6490],{"metadata":6491,"sys":6494,"fields":6501},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6497,"publishedVersion":443,"revision":63,"contentType":6499,"locale":29},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":21,"type":12,"linkType":22},{"sys":6500},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6502,"metaTitle":453,"metaDescription":454,"mainTitle":6503,"subtitle":472,"heroImage":6518,"ctaButton":495,"ctaLink":496},[452],{"data":6504,"content":6505,"nodeType":75},{},[6506,6512],{"data":6507,"content":6508,"nodeType":465},{},[6509],{"data":6510,"marks":6511,"value":464,"nodeType":83},{},[],{"data":6513,"content":6514,"nodeType":92},{},[6515],{"data":6516,"marks":6517,"value":230,"nodeType":83},{},[],{"metadata":6519,"sys":6522,"fields":6527},{"tags":6520,"concepts":6521},[],[],{"space":6523,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6525,"publishedVersion":63,"revision":45,"locale":29},{"sys":6524},{"type":12,"linkType":13,"id":14},{"sys":6526},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6528},{"url":487,"details":6529,"fileName":493,"contentType":494},{"size":489,"image":6530},{"width":491,"height":492},{"sys":6532,"fields":6535},{"id":6533,"createdAt":6534},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":6536,"slug":6537,"articleIntro":6536,"category":6538},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[6539],{"metadata":6540,"sys":6543,"fields":6550},{"tags":6541,"concepts":6542},[],[],{"space":6544,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6546,"publishedVersion":443,"revision":63,"contentType":6548,"locale":29},{"sys":6545},{"type":12,"linkType":13,"id":14},{"sys":6547},{"id":21,"type":12,"linkType":22},{"sys":6549},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6551,"metaTitle":453,"metaDescription":454,"mainTitle":6552,"subtitle":472,"heroImage":6567,"ctaButton":495,"ctaLink":496},[452],{"data":6553,"content":6554,"nodeType":75},{},[6555,6561],{"data":6556,"content":6557,"nodeType":465},{},[6558],{"data":6559,"marks":6560,"value":464,"nodeType":83},{},[],{"data":6562,"content":6563,"nodeType":92},{},[6564],{"data":6565,"marks":6566,"value":230,"nodeType":83},{},[],{"metadata":6568,"sys":6571,"fields":6576},{"tags":6569,"concepts":6570},[],[],{"space":6572,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6574,"publishedVersion":63,"revision":45,"locale":29},{"sys":6573},{"type":12,"linkType":13,"id":14},{"sys":6575},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6577},{"url":487,"details":6578,"fileName":493,"contentType":494},{"size":489,"image":6579},{"width":491,"height":492},{"sys":6581,"fields":6584},{"id":6582,"createdAt":6583},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":6585,"slug":6586,"articleIntro":6585,"category":6587},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[6588],{"metadata":6589,"sys":6592,"fields":6599},{"tags":6590,"concepts":6591},[],[],{"space":6593,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6595,"publishedVersion":443,"revision":63,"contentType":6597,"locale":29},{"sys":6594},{"type":12,"linkType":13,"id":14},{"sys":6596},{"id":21,"type":12,"linkType":22},{"sys":6598},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6600,"metaTitle":453,"metaDescription":454,"mainTitle":6601,"subtitle":472,"heroImage":6616,"ctaButton":495,"ctaLink":496},[452],{"data":6602,"content":6603,"nodeType":75},{},[6604,6610],{"data":6605,"content":6606,"nodeType":465},{},[6607],{"data":6608,"marks":6609,"value":464,"nodeType":83},{},[],{"data":6611,"content":6612,"nodeType":92},{},[6613],{"data":6614,"marks":6615,"value":230,"nodeType":83},{},[],{"metadata":6617,"sys":6620,"fields":6625},{"tags":6618,"concepts":6619},[],[],{"space":6621,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6623,"publishedVersion":63,"revision":45,"locale":29},{"sys":6622},{"type":12,"linkType":13,"id":14},{"sys":6624},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6626},{"url":487,"details":6627,"fileName":493,"contentType":494},{"size":489,"image":6628},{"width":491,"height":492},{"sys":6630,"fields":6633},{"id":6631,"createdAt":6632},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":6634,"slug":6635,"articleIntro":6634,"category":6636},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[6637],{"metadata":6638,"sys":6641,"fields":6648},{"tags":6639,"concepts":6640},[],[],{"space":6642,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6644,"publishedVersion":443,"revision":63,"contentType":6646,"locale":29},{"sys":6643},{"type":12,"linkType":13,"id":14},{"sys":6645},{"id":21,"type":12,"linkType":22},{"sys":6647},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6649,"metaTitle":453,"metaDescription":454,"mainTitle":6650,"subtitle":472,"heroImage":6665,"ctaButton":495,"ctaLink":496},[452],{"data":6651,"content":6652,"nodeType":75},{},[6653,6659],{"data":6654,"content":6655,"nodeType":465},{},[6656],{"data":6657,"marks":6658,"value":464,"nodeType":83},{},[],{"data":6660,"content":6661,"nodeType":92},{},[6662],{"data":6663,"marks":6664,"value":230,"nodeType":83},{},[],{"metadata":6666,"sys":6669,"fields":6674},{"tags":6667,"concepts":6668},[],[],{"space":6670,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6672,"publishedVersion":63,"revision":45,"locale":29},{"sys":6671},{"type":12,"linkType":13,"id":14},{"sys":6673},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6675},{"url":487,"details":6676,"fileName":493,"contentType":494},{"size":489,"image":6677},{"width":491,"height":492},{"sys":6679,"fields":6682},{"id":6680,"createdAt":6681},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":6683,"slug":6684,"articleIntro":6683,"category":6685},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[6686],{"metadata":6687,"sys":6690,"fields":6697},{"tags":6688,"concepts":6689},[],[],{"space":6691,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6693,"publishedVersion":443,"revision":63,"contentType":6695,"locale":29},{"sys":6692},{"type":12,"linkType":13,"id":14},{"sys":6694},{"id":21,"type":12,"linkType":22},{"sys":6696},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6698,"metaTitle":453,"metaDescription":454,"mainTitle":6699,"subtitle":472,"heroImage":6714,"ctaButton":495,"ctaLink":496},[452],{"data":6700,"content":6701,"nodeType":75},{},[6702,6708],{"data":6703,"content":6704,"nodeType":465},{},[6705],{"data":6706,"marks":6707,"value":464,"nodeType":83},{},[],{"data":6709,"content":6710,"nodeType":92},{},[6711],{"data":6712,"marks":6713,"value":230,"nodeType":83},{},[],{"metadata":6715,"sys":6718,"fields":6723},{"tags":6716,"concepts":6717},[],[],{"space":6719,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6721,"publishedVersion":63,"revision":45,"locale":29},{"sys":6720},{"type":12,"linkType":13,"id":14},{"sys":6722},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6724},{"url":487,"details":6725,"fileName":493,"contentType":494},{"size":489,"image":6726},{"width":491,"height":492},{"sys":6728,"fields":6731},{"id":6729,"createdAt":6730},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":6732,"slug":6733,"articleIntro":6732,"category":6734},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[6735],{"metadata":6736,"sys":6739,"fields":6746},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6742,"publishedVersion":443,"revision":63,"contentType":6744,"locale":29},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":21,"type":12,"linkType":22},{"sys":6745},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6747,"metaTitle":453,"metaDescription":454,"mainTitle":6748,"subtitle":472,"heroImage":6763,"ctaButton":495,"ctaLink":496},[452],{"data":6749,"content":6750,"nodeType":75},{},[6751,6757],{"data":6752,"content":6753,"nodeType":465},{},[6754],{"data":6755,"marks":6756,"value":464,"nodeType":83},{},[],{"data":6758,"content":6759,"nodeType":92},{},[6760],{"data":6761,"marks":6762,"value":230,"nodeType":83},{},[],{"metadata":6764,"sys":6767,"fields":6772},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6770,"publishedVersion":63,"revision":45,"locale":29},{"sys":6769},{"type":12,"linkType":13,"id":14},{"sys":6771},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6773},{"url":487,"details":6774,"fileName":493,"contentType":494},{"size":489,"image":6775},{"width":491,"height":492},{"sys":6777,"fields":6780},{"id":6778,"createdAt":6779},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":6781,"slug":6782,"articleIntro":-1,"category":6783},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[6784],{"metadata":6785,"sys":6788,"fields":6795},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6791,"publishedVersion":443,"revision":63,"contentType":6793,"locale":29},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":21,"type":12,"linkType":22},{"sys":6794},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6796,"metaTitle":453,"metaDescription":454,"mainTitle":6797,"subtitle":472,"heroImage":6812,"ctaButton":495,"ctaLink":496},[452],{"data":6798,"content":6799,"nodeType":75},{},[6800,6806],{"data":6801,"content":6802,"nodeType":465},{},[6803],{"data":6804,"marks":6805,"value":464,"nodeType":83},{},[],{"data":6807,"content":6808,"nodeType":92},{},[6809],{"data":6810,"marks":6811,"value":230,"nodeType":83},{},[],{"metadata":6813,"sys":6816,"fields":6821},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6819,"publishedVersion":63,"revision":45,"locale":29},{"sys":6818},{"type":12,"linkType":13,"id":14},{"sys":6820},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6822},{"url":487,"details":6823,"fileName":493,"contentType":494},{"size":489,"image":6824},{"width":491,"height":492},{"sys":6826,"fields":6829},{"id":6827,"createdAt":6828},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":6830,"slug":6831,"articleIntro":6830,"category":6832},"473 - Comptes d'attente","compte-473-comptes-d-attente",[6833],{"metadata":6834,"sys":6837,"fields":6844},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6840,"publishedVersion":443,"revision":63,"contentType":6842,"locale":29},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":21,"type":12,"linkType":22},{"sys":6843},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6845,"metaTitle":453,"metaDescription":454,"mainTitle":6846,"subtitle":472,"heroImage":6861,"ctaButton":495,"ctaLink":496},[452],{"data":6847,"content":6848,"nodeType":75},{},[6849,6855],{"data":6850,"content":6851,"nodeType":465},{},[6852],{"data":6853,"marks":6854,"value":464,"nodeType":83},{},[],{"data":6856,"content":6857,"nodeType":92},{},[6858],{"data":6859,"marks":6860,"value":230,"nodeType":83},{},[],{"metadata":6862,"sys":6865,"fields":6870},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6868,"publishedVersion":63,"revision":45,"locale":29},{"sys":6867},{"type":12,"linkType":13,"id":14},{"sys":6869},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6871},{"url":487,"details":6872,"fileName":493,"contentType":494},{"size":489,"image":6873},{"width":491,"height":492},{"sys":6875,"fields":6878},{"id":6876,"createdAt":6877},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":6879,"slug":6880,"articleIntro":6879,"category":6881},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[6882],{"metadata":6883,"sys":6886,"fields":6893},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6889,"publishedVersion":443,"revision":63,"contentType":6891,"locale":29},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":21,"type":12,"linkType":22},{"sys":6892},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6894,"metaTitle":453,"metaDescription":454,"mainTitle":6895,"subtitle":472,"heroImage":6910,"ctaButton":495,"ctaLink":496},[452],{"data":6896,"content":6897,"nodeType":75},{},[6898,6904],{"data":6899,"content":6900,"nodeType":465},{},[6901],{"data":6902,"marks":6903,"value":464,"nodeType":83},{},[],{"data":6905,"content":6906,"nodeType":92},{},[6907],{"data":6908,"marks":6909,"value":230,"nodeType":83},{},[],{"metadata":6911,"sys":6914,"fields":6919},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6917,"publishedVersion":63,"revision":45,"locale":29},{"sys":6916},{"type":12,"linkType":13,"id":14},{"sys":6918},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6920},{"url":487,"details":6921,"fileName":493,"contentType":494},{"size":489,"image":6922},{"width":491,"height":492},{"sys":6924,"fields":6927},{"id":6925,"createdAt":6926},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":6928,"slug":6929,"articleIntro":6928,"category":6930},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[6931],{"metadata":6932,"sys":6935,"fields":6942},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6938,"publishedVersion":443,"revision":63,"contentType":6940,"locale":29},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":21,"type":12,"linkType":22},{"sys":6941},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6943,"metaTitle":453,"metaDescription":454,"mainTitle":6944,"subtitle":472,"heroImage":6959,"ctaButton":495,"ctaLink":496},[452],{"data":6945,"content":6946,"nodeType":75},{},[6947,6953],{"data":6948,"content":6949,"nodeType":465},{},[6950],{"data":6951,"marks":6952,"value":464,"nodeType":83},{},[],{"data":6954,"content":6955,"nodeType":92},{},[6956],{"data":6957,"marks":6958,"value":230,"nodeType":83},{},[],{"metadata":6960,"sys":6963,"fields":6968},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":6966,"publishedVersion":63,"revision":45,"locale":29},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":6969},{"url":487,"details":6970,"fileName":493,"contentType":494},{"size":489,"image":6971},{"width":491,"height":492},{"sys":6973,"fields":6976},{"id":6974,"createdAt":6975},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":6977,"slug":6978,"articleIntro":6977,"category":6979},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[6980],{"metadata":6981,"sys":6984,"fields":6991},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":6987,"publishedVersion":443,"revision":63,"contentType":6989,"locale":29},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":21,"type":12,"linkType":22},{"sys":6990},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":6992,"metaTitle":453,"metaDescription":454,"mainTitle":6993,"subtitle":472,"heroImage":7008,"ctaButton":495,"ctaLink":496},[452],{"data":6994,"content":6995,"nodeType":75},{},[6996,7002],{"data":6997,"content":6998,"nodeType":465},{},[6999],{"data":7000,"marks":7001,"value":464,"nodeType":83},{},[],{"data":7003,"content":7004,"nodeType":92},{},[7005],{"data":7006,"marks":7007,"value":230,"nodeType":83},{},[],{"metadata":7009,"sys":7012,"fields":7017},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7015,"publishedVersion":63,"revision":45,"locale":29},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7018},{"url":487,"details":7019,"fileName":493,"contentType":494},{"size":489,"image":7020},{"width":491,"height":492},{"sys":7022,"fields":7025},{"id":7023,"createdAt":7024},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":7026,"slug":7027,"articleIntro":7026,"category":7028},"618 - Divers","compte-618-divers",[7029],{"metadata":7030,"sys":7033,"fields":7040},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7036,"publishedVersion":443,"revision":63,"contentType":7038,"locale":29},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":21,"type":12,"linkType":22},{"sys":7039},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7041,"metaTitle":453,"metaDescription":454,"mainTitle":7042,"subtitle":472,"heroImage":7057,"ctaButton":495,"ctaLink":496},[452],{"data":7043,"content":7044,"nodeType":75},{},[7045,7051],{"data":7046,"content":7047,"nodeType":465},{},[7048],{"data":7049,"marks":7050,"value":464,"nodeType":83},{},[],{"data":7052,"content":7053,"nodeType":92},{},[7054],{"data":7055,"marks":7056,"value":230,"nodeType":83},{},[],{"metadata":7058,"sys":7061,"fields":7066},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7064,"publishedVersion":63,"revision":45,"locale":29},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7067},{"url":487,"details":7068,"fileName":493,"contentType":494},{"size":489,"image":7069},{"width":491,"height":492},{"sys":7071,"fields":7074},{"id":7072,"createdAt":7073},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":7075,"slug":7076,"articleIntro":7075,"category":7077},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[7078],{"metadata":7079,"sys":7082,"fields":7089},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7085,"publishedVersion":443,"revision":63,"contentType":7087,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"sys":7088},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7090,"metaTitle":453,"metaDescription":454,"mainTitle":7091,"subtitle":472,"heroImage":7106,"ctaButton":495,"ctaLink":496},[452],{"data":7092,"content":7093,"nodeType":75},{},[7094,7100],{"data":7095,"content":7096,"nodeType":465},{},[7097],{"data":7098,"marks":7099,"value":464,"nodeType":83},{},[],{"data":7101,"content":7102,"nodeType":92},{},[7103],{"data":7104,"marks":7105,"value":230,"nodeType":83},{},[],{"metadata":7107,"sys":7110,"fields":7115},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7113,"publishedVersion":63,"revision":45,"locale":29},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7116},{"url":487,"details":7117,"fileName":493,"contentType":494},{"size":489,"image":7118},{"width":491,"height":492},{"sys":7120,"fields":7123},{"id":7121,"createdAt":7122},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":7124,"slug":7125,"articleIntro":-1,"category":7126},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[7127],{"metadata":7128,"sys":7131,"fields":7138},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7134,"publishedVersion":443,"revision":63,"contentType":7136,"locale":29},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":21,"type":12,"linkType":22},{"sys":7137},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7139,"metaTitle":453,"metaDescription":454,"mainTitle":7140,"subtitle":472,"heroImage":7155,"ctaButton":495,"ctaLink":496},[452],{"data":7141,"content":7142,"nodeType":75},{},[7143,7149],{"data":7144,"content":7145,"nodeType":465},{},[7146],{"data":7147,"marks":7148,"value":464,"nodeType":83},{},[],{"data":7150,"content":7151,"nodeType":92},{},[7152],{"data":7153,"marks":7154,"value":230,"nodeType":83},{},[],{"metadata":7156,"sys":7159,"fields":7164},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7162,"publishedVersion":63,"revision":45,"locale":29},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7165},{"url":487,"details":7166,"fileName":493,"contentType":494},{"size":489,"image":7167},{"width":491,"height":492},{"sys":7169,"fields":7172},{"id":7170,"createdAt":7171},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":7173,"slug":7174,"articleIntro":-1,"category":7175},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[7176],{"metadata":7177,"sys":7180,"fields":7187},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7183,"publishedVersion":443,"revision":63,"contentType":7185,"locale":29},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":21,"type":12,"linkType":22},{"sys":7186},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7188,"metaTitle":453,"metaDescription":454,"mainTitle":7189,"subtitle":472,"heroImage":7204,"ctaButton":495,"ctaLink":496},[452],{"data":7190,"content":7191,"nodeType":75},{},[7192,7198],{"data":7193,"content":7194,"nodeType":465},{},[7195],{"data":7196,"marks":7197,"value":464,"nodeType":83},{},[],{"data":7199,"content":7200,"nodeType":92},{},[7201],{"data":7202,"marks":7203,"value":230,"nodeType":83},{},[],{"metadata":7205,"sys":7208,"fields":7213},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7211,"publishedVersion":63,"revision":45,"locale":29},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7214},{"url":487,"details":7215,"fileName":493,"contentType":494},{"size":489,"image":7216},{"width":491,"height":492},{"sys":7218,"fields":7221},{"id":7219,"createdAt":7220},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":7222,"slug":7223,"articleIntro":7222,"category":7224},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[7225],{"metadata":7226,"sys":7229,"fields":7236},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7232,"publishedVersion":443,"revision":63,"contentType":7234,"locale":29},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":21,"type":12,"linkType":22},{"sys":7235},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7237,"metaTitle":453,"metaDescription":454,"mainTitle":7238,"subtitle":472,"heroImage":7253,"ctaButton":495,"ctaLink":496},[452],{"data":7239,"content":7240,"nodeType":75},{},[7241,7247],{"data":7242,"content":7243,"nodeType":465},{},[7244],{"data":7245,"marks":7246,"value":464,"nodeType":83},{},[],{"data":7248,"content":7249,"nodeType":92},{},[7250],{"data":7251,"marks":7252,"value":230,"nodeType":83},{},[],{"metadata":7254,"sys":7257,"fields":7262},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7260,"publishedVersion":63,"revision":45,"locale":29},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7263},{"url":487,"details":7264,"fileName":493,"contentType":494},{"size":489,"image":7265},{"width":491,"height":492},{"sys":7267,"fields":7270},{"id":7268,"createdAt":7269},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":7271,"slug":7272,"articleIntro":-1,"category":7273},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[7274],{"metadata":7275,"sys":7278,"fields":7285},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7281,"publishedVersion":443,"revision":63,"contentType":7283,"locale":29},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":21,"type":12,"linkType":22},{"sys":7284},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7286,"metaTitle":453,"metaDescription":454,"mainTitle":7287,"subtitle":472,"heroImage":7302,"ctaButton":495,"ctaLink":496},[452],{"data":7288,"content":7289,"nodeType":75},{},[7290,7296],{"data":7291,"content":7292,"nodeType":465},{},[7293],{"data":7294,"marks":7295,"value":464,"nodeType":83},{},[],{"data":7297,"content":7298,"nodeType":92},{},[7299],{"data":7300,"marks":7301,"value":230,"nodeType":83},{},[],{"metadata":7303,"sys":7306,"fields":7311},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7309,"publishedVersion":63,"revision":45,"locale":29},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7312},{"url":487,"details":7313,"fileName":493,"contentType":494},{"size":489,"image":7314},{"width":491,"height":492},{"sys":7316,"fields":7319},{"id":7317,"createdAt":7318},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":7320,"slug":7321,"articleIntro":7320,"category":7322},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[7323],{"metadata":7324,"sys":7327,"fields":7334},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7330,"publishedVersion":443,"revision":63,"contentType":7332,"locale":29},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":21,"type":12,"linkType":22},{"sys":7333},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7335,"metaTitle":453,"metaDescription":454,"mainTitle":7336,"subtitle":472,"heroImage":7351,"ctaButton":495,"ctaLink":496},[452],{"data":7337,"content":7338,"nodeType":75},{},[7339,7345],{"data":7340,"content":7341,"nodeType":465},{},[7342],{"data":7343,"marks":7344,"value":464,"nodeType":83},{},[],{"data":7346,"content":7347,"nodeType":92},{},[7348],{"data":7349,"marks":7350,"value":230,"nodeType":83},{},[],{"metadata":7352,"sys":7355,"fields":7360},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7358,"publishedVersion":63,"revision":45,"locale":29},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7361},{"url":487,"details":7362,"fileName":493,"contentType":494},{"size":489,"image":7363},{"width":491,"height":492},{"sys":7365,"fields":7368},{"id":7366,"createdAt":7367},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":7369,"slug":7370,"articleIntro":7369,"category":7371},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[7372],{"metadata":7373,"sys":7376,"fields":7383},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7379,"publishedVersion":443,"revision":63,"contentType":7381,"locale":29},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":21,"type":12,"linkType":22},{"sys":7382},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7384,"metaTitle":453,"metaDescription":454,"mainTitle":7385,"subtitle":472,"heroImage":7400,"ctaButton":495,"ctaLink":496},[452],{"data":7386,"content":7387,"nodeType":75},{},[7388,7394],{"data":7389,"content":7390,"nodeType":465},{},[7391],{"data":7392,"marks":7393,"value":464,"nodeType":83},{},[],{"data":7395,"content":7396,"nodeType":92},{},[7397],{"data":7398,"marks":7399,"value":230,"nodeType":83},{},[],{"metadata":7401,"sys":7404,"fields":7409},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7407,"publishedVersion":63,"revision":45,"locale":29},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7410},{"url":487,"details":7411,"fileName":493,"contentType":494},{"size":489,"image":7412},{"width":491,"height":492},{"sys":7414,"fields":7417},{"id":7415,"createdAt":7416},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":7418,"slug":7419,"articleIntro":7418,"category":7420},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[7421],{"metadata":7422,"sys":7425,"fields":7432},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7428,"publishedVersion":443,"revision":63,"contentType":7430,"locale":29},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":21,"type":12,"linkType":22},{"sys":7431},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7433,"metaTitle":453,"metaDescription":454,"mainTitle":7434,"subtitle":472,"heroImage":7449,"ctaButton":495,"ctaLink":496},[452],{"data":7435,"content":7436,"nodeType":75},{},[7437,7443],{"data":7438,"content":7439,"nodeType":465},{},[7440],{"data":7441,"marks":7442,"value":464,"nodeType":83},{},[],{"data":7444,"content":7445,"nodeType":92},{},[7446],{"data":7447,"marks":7448,"value":230,"nodeType":83},{},[],{"metadata":7450,"sys":7453,"fields":7458},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7456,"publishedVersion":63,"revision":45,"locale":29},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7459},{"url":487,"details":7460,"fileName":493,"contentType":494},{"size":489,"image":7461},{"width":491,"height":492},{"sys":7463,"fields":7466},{"id":7464,"createdAt":7465},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":7467,"slug":7468,"articleIntro":7467,"category":7469},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[7470],{"metadata":7471,"sys":7474,"fields":7481},{"tags":7472,"concepts":7473},[],[],{"space":7475,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7477,"publishedVersion":443,"revision":63,"contentType":7479,"locale":29},{"sys":7476},{"type":12,"linkType":13,"id":14},{"sys":7478},{"id":21,"type":12,"linkType":22},{"sys":7480},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7482,"metaTitle":453,"metaDescription":454,"mainTitle":7483,"subtitle":472,"heroImage":7498,"ctaButton":495,"ctaLink":496},[452],{"data":7484,"content":7485,"nodeType":75},{},[7486,7492],{"data":7487,"content":7488,"nodeType":465},{},[7489],{"data":7490,"marks":7491,"value":464,"nodeType":83},{},[],{"data":7493,"content":7494,"nodeType":92},{},[7495],{"data":7496,"marks":7497,"value":230,"nodeType":83},{},[],{"metadata":7499,"sys":7502,"fields":7507},{"tags":7500,"concepts":7501},[],[],{"space":7503,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7505,"publishedVersion":63,"revision":45,"locale":29},{"sys":7504},{"type":12,"linkType":13,"id":14},{"sys":7506},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7508},{"url":487,"details":7509,"fileName":493,"contentType":494},{"size":489,"image":7510},{"width":491,"height":492},{"sys":7512,"fields":7515},{"id":7513,"createdAt":7514},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":7516,"slug":7517,"articleIntro":7516,"category":7518},"2961 - Titres de participation","compte-2961-titres-de-participation",[7519],{"metadata":7520,"sys":7523,"fields":7530},{"tags":7521,"concepts":7522},[],[],{"space":7524,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7526,"publishedVersion":443,"revision":63,"contentType":7528,"locale":29},{"sys":7525},{"type":12,"linkType":13,"id":14},{"sys":7527},{"id":21,"type":12,"linkType":22},{"sys":7529},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7531,"metaTitle":453,"metaDescription":454,"mainTitle":7532,"subtitle":472,"heroImage":7547,"ctaButton":495,"ctaLink":496},[452],{"data":7533,"content":7534,"nodeType":75},{},[7535,7541],{"data":7536,"content":7537,"nodeType":465},{},[7538],{"data":7539,"marks":7540,"value":464,"nodeType":83},{},[],{"data":7542,"content":7543,"nodeType":92},{},[7544],{"data":7545,"marks":7546,"value":230,"nodeType":83},{},[],{"metadata":7548,"sys":7551,"fields":7556},{"tags":7549,"concepts":7550},[],[],{"space":7552,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7554,"publishedVersion":63,"revision":45,"locale":29},{"sys":7553},{"type":12,"linkType":13,"id":14},{"sys":7555},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7557},{"url":487,"details":7558,"fileName":493,"contentType":494},{"size":489,"image":7559},{"width":491,"height":492},{"sys":7561,"fields":7564},{"id":7562,"createdAt":7563},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":7565,"slug":7566,"articleIntro":-1,"category":7567},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[7568],{"metadata":7569,"sys":7572,"fields":7579},{"tags":7570,"concepts":7571},[],[],{"space":7573,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7575,"publishedVersion":443,"revision":63,"contentType":7577,"locale":29},{"sys":7574},{"type":12,"linkType":13,"id":14},{"sys":7576},{"id":21,"type":12,"linkType":22},{"sys":7578},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7580,"metaTitle":453,"metaDescription":454,"mainTitle":7581,"subtitle":472,"heroImage":7596,"ctaButton":495,"ctaLink":496},[452],{"data":7582,"content":7583,"nodeType":75},{},[7584,7590],{"data":7585,"content":7586,"nodeType":465},{},[7587],{"data":7588,"marks":7589,"value":464,"nodeType":83},{},[],{"data":7591,"content":7592,"nodeType":92},{},[7593],{"data":7594,"marks":7595,"value":230,"nodeType":83},{},[],{"metadata":7597,"sys":7600,"fields":7605},{"tags":7598,"concepts":7599},[],[],{"space":7601,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7603,"publishedVersion":63,"revision":45,"locale":29},{"sys":7602},{"type":12,"linkType":13,"id":14},{"sys":7604},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7606},{"url":487,"details":7607,"fileName":493,"contentType":494},{"size":489,"image":7608},{"width":491,"height":492},{"sys":7610,"fields":7613},{"id":7611,"createdAt":7612},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":7614,"slug":7615,"articleIntro":7614,"category":7616},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[7617],{"metadata":7618,"sys":7621,"fields":7628},{"tags":7619,"concepts":7620},[],[],{"space":7622,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7624,"publishedVersion":443,"revision":63,"contentType":7626,"locale":29},{"sys":7623},{"type":12,"linkType":13,"id":14},{"sys":7625},{"id":21,"type":12,"linkType":22},{"sys":7627},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7629,"metaTitle":453,"metaDescription":454,"mainTitle":7630,"subtitle":472,"heroImage":7645,"ctaButton":495,"ctaLink":496},[452],{"data":7631,"content":7632,"nodeType":75},{},[7633,7639],{"data":7634,"content":7635,"nodeType":465},{},[7636],{"data":7637,"marks":7638,"value":464,"nodeType":83},{},[],{"data":7640,"content":7641,"nodeType":92},{},[7642],{"data":7643,"marks":7644,"value":230,"nodeType":83},{},[],{"metadata":7646,"sys":7649,"fields":7654},{"tags":7647,"concepts":7648},[],[],{"space":7650,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7652,"publishedVersion":63,"revision":45,"locale":29},{"sys":7651},{"type":12,"linkType":13,"id":14},{"sys":7653},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7655},{"url":487,"details":7656,"fileName":493,"contentType":494},{"size":489,"image":7657},{"width":491,"height":492},{"sys":7659,"fields":7662},{"id":7660,"createdAt":7661},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":7663,"slug":7664,"articleIntro":7663,"category":7665},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[7666],{"metadata":7667,"sys":7670,"fields":7677},{"tags":7668,"concepts":7669},[],[],{"space":7671,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7673,"publishedVersion":443,"revision":63,"contentType":7675,"locale":29},{"sys":7672},{"type":12,"linkType":13,"id":14},{"sys":7674},{"id":21,"type":12,"linkType":22},{"sys":7676},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7678,"metaTitle":453,"metaDescription":454,"mainTitle":7679,"subtitle":472,"heroImage":7694,"ctaButton":495,"ctaLink":496},[452],{"data":7680,"content":7681,"nodeType":75},{},[7682,7688],{"data":7683,"content":7684,"nodeType":465},{},[7685],{"data":7686,"marks":7687,"value":464,"nodeType":83},{},[],{"data":7689,"content":7690,"nodeType":92},{},[7691],{"data":7692,"marks":7693,"value":230,"nodeType":83},{},[],{"metadata":7695,"sys":7698,"fields":7703},{"tags":7696,"concepts":7697},[],[],{"space":7699,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7701,"publishedVersion":63,"revision":45,"locale":29},{"sys":7700},{"type":12,"linkType":13,"id":14},{"sys":7702},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7704},{"url":487,"details":7705,"fileName":493,"contentType":494},{"size":489,"image":7706},{"width":491,"height":492},{"sys":7708,"fields":7711},{"id":7709,"createdAt":7710},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":7712,"slug":7713,"articleIntro":7712,"category":7714},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[7715],{"metadata":7716,"sys":7719,"fields":7726},{"tags":7717,"concepts":7718},[],[],{"space":7720,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7722,"publishedVersion":443,"revision":63,"contentType":7724,"locale":29},{"sys":7721},{"type":12,"linkType":13,"id":14},{"sys":7723},{"id":21,"type":12,"linkType":22},{"sys":7725},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7727,"metaTitle":453,"metaDescription":454,"mainTitle":7728,"subtitle":472,"heroImage":7743,"ctaButton":495,"ctaLink":496},[452],{"data":7729,"content":7730,"nodeType":75},{},[7731,7737],{"data":7732,"content":7733,"nodeType":465},{},[7734],{"data":7735,"marks":7736,"value":464,"nodeType":83},{},[],{"data":7738,"content":7739,"nodeType":92},{},[7740],{"data":7741,"marks":7742,"value":230,"nodeType":83},{},[],{"metadata":7744,"sys":7747,"fields":7752},{"tags":7745,"concepts":7746},[],[],{"space":7748,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7750,"publishedVersion":63,"revision":45,"locale":29},{"sys":7749},{"type":12,"linkType":13,"id":14},{"sys":7751},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7753},{"url":487,"details":7754,"fileName":493,"contentType":494},{"size":489,"image":7755},{"width":491,"height":492},{"sys":7757,"fields":7760},{"id":7758,"createdAt":7759},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":7761,"slug":7762,"articleIntro":7761,"category":7763},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[7764],{"metadata":7765,"sys":7768,"fields":7775},{"tags":7766,"concepts":7767},[],[],{"space":7769,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7771,"publishedVersion":443,"revision":63,"contentType":7773,"locale":29},{"sys":7770},{"type":12,"linkType":13,"id":14},{"sys":7772},{"id":21,"type":12,"linkType":22},{"sys":7774},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7776,"metaTitle":453,"metaDescription":454,"mainTitle":7777,"subtitle":472,"heroImage":7792,"ctaButton":495,"ctaLink":496},[452],{"data":7778,"content":7779,"nodeType":75},{},[7780,7786],{"data":7781,"content":7782,"nodeType":465},{},[7783],{"data":7784,"marks":7785,"value":464,"nodeType":83},{},[],{"data":7787,"content":7788,"nodeType":92},{},[7789],{"data":7790,"marks":7791,"value":230,"nodeType":83},{},[],{"metadata":7793,"sys":7796,"fields":7801},{"tags":7794,"concepts":7795},[],[],{"space":7797,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7799,"publishedVersion":63,"revision":45,"locale":29},{"sys":7798},{"type":12,"linkType":13,"id":14},{"sys":7800},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7802},{"url":487,"details":7803,"fileName":493,"contentType":494},{"size":489,"image":7804},{"width":491,"height":492},{"sys":7806,"fields":7809},{"id":7807,"createdAt":7808},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":7810,"slug":7811,"articleIntro":7810,"category":7812},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[7813],{"metadata":7814,"sys":7817,"fields":7824},{"tags":7815,"concepts":7816},[],[],{"space":7818,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7820,"publishedVersion":443,"revision":63,"contentType":7822,"locale":29},{"sys":7819},{"type":12,"linkType":13,"id":14},{"sys":7821},{"id":21,"type":12,"linkType":22},{"sys":7823},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7825,"metaTitle":453,"metaDescription":454,"mainTitle":7826,"subtitle":472,"heroImage":7841,"ctaButton":495,"ctaLink":496},[452],{"data":7827,"content":7828,"nodeType":75},{},[7829,7835],{"data":7830,"content":7831,"nodeType":465},{},[7832],{"data":7833,"marks":7834,"value":464,"nodeType":83},{},[],{"data":7836,"content":7837,"nodeType":92},{},[7838],{"data":7839,"marks":7840,"value":230,"nodeType":83},{},[],{"metadata":7842,"sys":7845,"fields":7850},{"tags":7843,"concepts":7844},[],[],{"space":7846,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7848,"publishedVersion":63,"revision":45,"locale":29},{"sys":7847},{"type":12,"linkType":13,"id":14},{"sys":7849},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7851},{"url":487,"details":7852,"fileName":493,"contentType":494},{"size":489,"image":7853},{"width":491,"height":492},{"sys":7855,"fields":7858},{"id":7856,"createdAt":7857},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":7859,"slug":7860,"articleIntro":7859,"category":7861},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[7862],{"metadata":7863,"sys":7866,"fields":7873},{"tags":7864,"concepts":7865},[],[],{"space":7867,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7869,"publishedVersion":443,"revision":63,"contentType":7871,"locale":29},{"sys":7868},{"type":12,"linkType":13,"id":14},{"sys":7870},{"id":21,"type":12,"linkType":22},{"sys":7872},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7874,"metaTitle":453,"metaDescription":454,"mainTitle":7875,"subtitle":472,"heroImage":7890,"ctaButton":495,"ctaLink":496},[452],{"data":7876,"content":7877,"nodeType":75},{},[7878,7884],{"data":7879,"content":7880,"nodeType":465},{},[7881],{"data":7882,"marks":7883,"value":464,"nodeType":83},{},[],{"data":7885,"content":7886,"nodeType":92},{},[7887],{"data":7888,"marks":7889,"value":230,"nodeType":83},{},[],{"metadata":7891,"sys":7894,"fields":7899},{"tags":7892,"concepts":7893},[],[],{"space":7895,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7897,"publishedVersion":63,"revision":45,"locale":29},{"sys":7896},{"type":12,"linkType":13,"id":14},{"sys":7898},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7900},{"url":487,"details":7901,"fileName":493,"contentType":494},{"size":489,"image":7902},{"width":491,"height":492},{"sys":7904,"fields":7907},{"id":7905,"createdAt":7906},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":7908,"slug":7909,"articleIntro":7908,"category":7910},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[7911],{"metadata":7912,"sys":7915,"fields":7922},{"tags":7913,"concepts":7914},[],[],{"space":7916,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7918,"publishedVersion":443,"revision":63,"contentType":7920,"locale":29},{"sys":7917},{"type":12,"linkType":13,"id":14},{"sys":7919},{"id":21,"type":12,"linkType":22},{"sys":7921},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7923,"metaTitle":453,"metaDescription":454,"mainTitle":7924,"subtitle":472,"heroImage":7939,"ctaButton":495,"ctaLink":496},[452],{"data":7925,"content":7926,"nodeType":75},{},[7927,7933],{"data":7928,"content":7929,"nodeType":465},{},[7930],{"data":7931,"marks":7932,"value":464,"nodeType":83},{},[],{"data":7934,"content":7935,"nodeType":92},{},[7936],{"data":7937,"marks":7938,"value":230,"nodeType":83},{},[],{"metadata":7940,"sys":7943,"fields":7948},{"tags":7941,"concepts":7942},[],[],{"space":7944,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7946,"publishedVersion":63,"revision":45,"locale":29},{"sys":7945},{"type":12,"linkType":13,"id":14},{"sys":7947},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7949},{"url":487,"details":7950,"fileName":493,"contentType":494},{"size":489,"image":7951},{"width":491,"height":492},{"sys":7953,"fields":7956},{"id":7954,"createdAt":7955},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":7957,"slug":7958,"articleIntro":7957,"category":7959},"68174 - Créances","compte-68174-creances",[7960],{"metadata":7961,"sys":7964,"fields":7971},{"tags":7962,"concepts":7963},[],[],{"space":7965,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":7967,"publishedVersion":443,"revision":63,"contentType":7969,"locale":29},{"sys":7966},{"type":12,"linkType":13,"id":14},{"sys":7968},{"id":21,"type":12,"linkType":22},{"sys":7970},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":7972,"metaTitle":453,"metaDescription":454,"mainTitle":7973,"subtitle":472,"heroImage":7988,"ctaButton":495,"ctaLink":496},[452],{"data":7974,"content":7975,"nodeType":75},{},[7976,7982],{"data":7977,"content":7978,"nodeType":465},{},[7979],{"data":7980,"marks":7981,"value":464,"nodeType":83},{},[],{"data":7983,"content":7984,"nodeType":92},{},[7985],{"data":7986,"marks":7987,"value":230,"nodeType":83},{},[],{"metadata":7989,"sys":7992,"fields":7997},{"tags":7990,"concepts":7991},[],[],{"space":7993,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":7995,"publishedVersion":63,"revision":45,"locale":29},{"sys":7994},{"type":12,"linkType":13,"id":14},{"sys":7996},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":7998},{"url":487,"details":7999,"fileName":493,"contentType":494},{"size":489,"image":8000},{"width":491,"height":492},{"sys":8002,"fields":8005},{"id":8003,"createdAt":8004},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":8006,"slug":8007,"articleIntro":8008,"category":8009},"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.",[8010],{"metadata":8011,"sys":8014,"fields":8021},{"tags":8012,"concepts":8013},[],[],{"space":8015,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8017,"publishedVersion":443,"revision":63,"contentType":8019,"locale":29},{"sys":8016},{"type":12,"linkType":13,"id":14},{"sys":8018},{"id":21,"type":12,"linkType":22},{"sys":8020},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8022,"metaTitle":453,"metaDescription":454,"mainTitle":8023,"subtitle":472,"heroImage":8038,"ctaButton":495,"ctaLink":496},[452],{"data":8024,"content":8025,"nodeType":75},{},[8026,8032],{"data":8027,"content":8028,"nodeType":465},{},[8029],{"data":8030,"marks":8031,"value":464,"nodeType":83},{},[],{"data":8033,"content":8034,"nodeType":92},{},[8035],{"data":8036,"marks":8037,"value":230,"nodeType":83},{},[],{"metadata":8039,"sys":8042,"fields":8047},{"tags":8040,"concepts":8041},[],[],{"space":8043,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8045,"publishedVersion":63,"revision":45,"locale":29},{"sys":8044},{"type":12,"linkType":13,"id":14},{"sys":8046},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8048},{"url":487,"details":8049,"fileName":493,"contentType":494},{"size":489,"image":8050},{"width":491,"height":492},{"sys":8052,"fields":8055},{"id":8053,"createdAt":8054},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":8056,"slug":8057,"articleIntro":8056,"category":8058},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[8059],{"metadata":8060,"sys":8063,"fields":8070},{"tags":8061,"concepts":8062},[],[],{"space":8064,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8066,"publishedVersion":443,"revision":63,"contentType":8068,"locale":29},{"sys":8065},{"type":12,"linkType":13,"id":14},{"sys":8067},{"id":21,"type":12,"linkType":22},{"sys":8069},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8071,"metaTitle":453,"metaDescription":454,"mainTitle":8072,"subtitle":472,"heroImage":8087,"ctaButton":495,"ctaLink":496},[452],{"data":8073,"content":8074,"nodeType":75},{},[8075,8081],{"data":8076,"content":8077,"nodeType":465},{},[8078],{"data":8079,"marks":8080,"value":464,"nodeType":83},{},[],{"data":8082,"content":8083,"nodeType":92},{},[8084],{"data":8085,"marks":8086,"value":230,"nodeType":83},{},[],{"metadata":8088,"sys":8091,"fields":8096},{"tags":8089,"concepts":8090},[],[],{"space":8092,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8094,"publishedVersion":63,"revision":45,"locale":29},{"sys":8093},{"type":12,"linkType":13,"id":14},{"sys":8095},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8097},{"url":487,"details":8098,"fileName":493,"contentType":494},{"size":489,"image":8099},{"width":491,"height":492},{"sys":8101,"fields":8104},{"id":8102,"createdAt":8103},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":8105,"slug":8106,"articleIntro":-1,"category":8107},"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",[8108],{"metadata":8109,"sys":8112,"fields":8119},{"tags":8110,"concepts":8111},[],[],{"space":8113,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8115,"publishedVersion":443,"revision":63,"contentType":8117,"locale":29},{"sys":8114},{"type":12,"linkType":13,"id":14},{"sys":8116},{"id":21,"type":12,"linkType":22},{"sys":8118},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8120,"metaTitle":453,"metaDescription":454,"mainTitle":8121,"subtitle":472,"heroImage":8136,"ctaButton":495,"ctaLink":496},[452],{"data":8122,"content":8123,"nodeType":75},{},[8124,8130],{"data":8125,"content":8126,"nodeType":465},{},[8127],{"data":8128,"marks":8129,"value":464,"nodeType":83},{},[],{"data":8131,"content":8132,"nodeType":92},{},[8133],{"data":8134,"marks":8135,"value":230,"nodeType":83},{},[],{"metadata":8137,"sys":8140,"fields":8145},{"tags":8138,"concepts":8139},[],[],{"space":8141,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8143,"publishedVersion":63,"revision":45,"locale":29},{"sys":8142},{"type":12,"linkType":13,"id":14},{"sys":8144},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8146},{"url":487,"details":8147,"fileName":493,"contentType":494},{"size":489,"image":8148},{"width":491,"height":492},{"sys":8150,"fields":8153},{"id":8151,"createdAt":8152},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":8154,"slug":8155,"articleIntro":8154,"category":8156},"2768 - Intérêts courus","compte-2768-interets-courus",[8157],{"metadata":8158,"sys":8161,"fields":8168},{"tags":8159,"concepts":8160},[],[],{"space":8162,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8164,"publishedVersion":443,"revision":63,"contentType":8166,"locale":29},{"sys":8163},{"type":12,"linkType":13,"id":14},{"sys":8165},{"id":21,"type":12,"linkType":22},{"sys":8167},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8169,"metaTitle":453,"metaDescription":454,"mainTitle":8170,"subtitle":472,"heroImage":8185,"ctaButton":495,"ctaLink":496},[452],{"data":8171,"content":8172,"nodeType":75},{},[8173,8179],{"data":8174,"content":8175,"nodeType":465},{},[8176],{"data":8177,"marks":8178,"value":464,"nodeType":83},{},[],{"data":8180,"content":8181,"nodeType":92},{},[8182],{"data":8183,"marks":8184,"value":230,"nodeType":83},{},[],{"metadata":8186,"sys":8189,"fields":8194},{"tags":8187,"concepts":8188},[],[],{"space":8190,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8192,"publishedVersion":63,"revision":45,"locale":29},{"sys":8191},{"type":12,"linkType":13,"id":14},{"sys":8193},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8195},{"url":487,"details":8196,"fileName":493,"contentType":494},{"size":489,"image":8197},{"width":491,"height":492},{"sys":8199,"fields":8202},{"id":8200,"createdAt":8201},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":8203,"slug":8204,"articleIntro":8203,"category":8205},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[8206],{"metadata":8207,"sys":8210,"fields":8217},{"tags":8208,"concepts":8209},[],[],{"space":8211,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8213,"publishedVersion":443,"revision":63,"contentType":8215,"locale":29},{"sys":8212},{"type":12,"linkType":13,"id":14},{"sys":8214},{"id":21,"type":12,"linkType":22},{"sys":8216},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8218,"metaTitle":453,"metaDescription":454,"mainTitle":8219,"subtitle":472,"heroImage":8234,"ctaButton":495,"ctaLink":496},[452],{"data":8220,"content":8221,"nodeType":75},{},[8222,8228],{"data":8223,"content":8224,"nodeType":465},{},[8225],{"data":8226,"marks":8227,"value":464,"nodeType":83},{},[],{"data":8229,"content":8230,"nodeType":92},{},[8231],{"data":8232,"marks":8233,"value":230,"nodeType":83},{},[],{"metadata":8235,"sys":8238,"fields":8243},{"tags":8236,"concepts":8237},[],[],{"space":8239,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8241,"publishedVersion":63,"revision":45,"locale":29},{"sys":8240},{"type":12,"linkType":13,"id":14},{"sys":8242},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8244},{"url":487,"details":8245,"fileName":493,"contentType":494},{"size":489,"image":8246},{"width":491,"height":492},{"sys":8248,"fields":8251},{"id":8249,"createdAt":8250},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":8252,"slug":8253,"articleIntro":8252,"category":8254},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[8255],{"metadata":8256,"sys":8259,"fields":8266},{"tags":8257,"concepts":8258},[],[],{"space":8260,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8262,"publishedVersion":443,"revision":63,"contentType":8264,"locale":29},{"sys":8261},{"type":12,"linkType":13,"id":14},{"sys":8263},{"id":21,"type":12,"linkType":22},{"sys":8265},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8267,"metaTitle":453,"metaDescription":454,"mainTitle":8268,"subtitle":472,"heroImage":8283,"ctaButton":495,"ctaLink":496},[452],{"data":8269,"content":8270,"nodeType":75},{},[8271,8277],{"data":8272,"content":8273,"nodeType":465},{},[8274],{"data":8275,"marks":8276,"value":464,"nodeType":83},{},[],{"data":8278,"content":8279,"nodeType":92},{},[8280],{"data":8281,"marks":8282,"value":230,"nodeType":83},{},[],{"metadata":8284,"sys":8287,"fields":8292},{"tags":8285,"concepts":8286},[],[],{"space":8288,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8290,"publishedVersion":63,"revision":45,"locale":29},{"sys":8289},{"type":12,"linkType":13,"id":14},{"sys":8291},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8293},{"url":487,"details":8294,"fileName":493,"contentType":494},{"size":489,"image":8295},{"width":491,"height":492},{"sys":8297,"fields":8300},{"id":8298,"createdAt":8299},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":8301,"slug":8302,"articleIntro":8301,"category":8303},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[8304],{"metadata":8305,"sys":8308,"fields":8315},{"tags":8306,"concepts":8307},[],[],{"space":8309,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8311,"publishedVersion":443,"revision":63,"contentType":8313,"locale":29},{"sys":8310},{"type":12,"linkType":13,"id":14},{"sys":8312},{"id":21,"type":12,"linkType":22},{"sys":8314},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8316,"metaTitle":453,"metaDescription":454,"mainTitle":8317,"subtitle":472,"heroImage":8332,"ctaButton":495,"ctaLink":496},[452],{"data":8318,"content":8319,"nodeType":75},{},[8320,8326],{"data":8321,"content":8322,"nodeType":465},{},[8323],{"data":8324,"marks":8325,"value":464,"nodeType":83},{},[],{"data":8327,"content":8328,"nodeType":92},{},[8329],{"data":8330,"marks":8331,"value":230,"nodeType":83},{},[],{"metadata":8333,"sys":8336,"fields":8341},{"tags":8334,"concepts":8335},[],[],{"space":8337,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8339,"publishedVersion":63,"revision":45,"locale":29},{"sys":8338},{"type":12,"linkType":13,"id":14},{"sys":8340},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8342},{"url":487,"details":8343,"fileName":493,"contentType":494},{"size":489,"image":8344},{"width":491,"height":492},{"sys":8346,"fields":8349},{"id":8347,"createdAt":8348},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":8350,"slug":8351,"articleIntro":-1,"category":8352},"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",[8353],{"metadata":8354,"sys":8357,"fields":8364},{"tags":8355,"concepts":8356},[],[],{"space":8358,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8360,"publishedVersion":443,"revision":63,"contentType":8362,"locale":29},{"sys":8359},{"type":12,"linkType":13,"id":14},{"sys":8361},{"id":21,"type":12,"linkType":22},{"sys":8363},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8365,"metaTitle":453,"metaDescription":454,"mainTitle":8366,"subtitle":472,"heroImage":8381,"ctaButton":495,"ctaLink":496},[452],{"data":8367,"content":8368,"nodeType":75},{},[8369,8375],{"data":8370,"content":8371,"nodeType":465},{},[8372],{"data":8373,"marks":8374,"value":464,"nodeType":83},{},[],{"data":8376,"content":8377,"nodeType":92},{},[8378],{"data":8379,"marks":8380,"value":230,"nodeType":83},{},[],{"metadata":8382,"sys":8385,"fields":8390},{"tags":8383,"concepts":8384},[],[],{"space":8386,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8388,"publishedVersion":63,"revision":45,"locale":29},{"sys":8387},{"type":12,"linkType":13,"id":14},{"sys":8389},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8391},{"url":487,"details":8392,"fileName":493,"contentType":494},{"size":489,"image":8393},{"width":491,"height":492},{"sys":8395,"fields":8398},{"id":8396,"createdAt":8397},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":8399,"slug":8400,"articleIntro":8399,"category":8401},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[8402],{"metadata":8403,"sys":8406,"fields":8413},{"tags":8404,"concepts":8405},[],[],{"space":8407,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8409,"publishedVersion":443,"revision":63,"contentType":8411,"locale":29},{"sys":8408},{"type":12,"linkType":13,"id":14},{"sys":8410},{"id":21,"type":12,"linkType":22},{"sys":8412},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8414,"metaTitle":453,"metaDescription":454,"mainTitle":8415,"subtitle":472,"heroImage":8430,"ctaButton":495,"ctaLink":496},[452],{"data":8416,"content":8417,"nodeType":75},{},[8418,8424],{"data":8419,"content":8420,"nodeType":465},{},[8421],{"data":8422,"marks":8423,"value":464,"nodeType":83},{},[],{"data":8425,"content":8426,"nodeType":92},{},[8427],{"data":8428,"marks":8429,"value":230,"nodeType":83},{},[],{"metadata":8431,"sys":8434,"fields":8439},{"tags":8432,"concepts":8433},[],[],{"space":8435,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8437,"publishedVersion":63,"revision":45,"locale":29},{"sys":8436},{"type":12,"linkType":13,"id":14},{"sys":8438},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8440},{"url":487,"details":8441,"fileName":493,"contentType":494},{"size":489,"image":8442},{"width":491,"height":492},{"sys":8444,"fields":8447},{"id":8445,"createdAt":8446},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":8448,"slug":8449,"articleIntro":8448,"category":8450},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[8451],{"metadata":8452,"sys":8455,"fields":8462},{"tags":8453,"concepts":8454},[],[],{"space":8456,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8458,"publishedVersion":443,"revision":63,"contentType":8460,"locale":29},{"sys":8457},{"type":12,"linkType":13,"id":14},{"sys":8459},{"id":21,"type":12,"linkType":22},{"sys":8461},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8463,"metaTitle":453,"metaDescription":454,"mainTitle":8464,"subtitle":472,"heroImage":8479,"ctaButton":495,"ctaLink":496},[452],{"data":8465,"content":8466,"nodeType":75},{},[8467,8473],{"data":8468,"content":8469,"nodeType":465},{},[8470],{"data":8471,"marks":8472,"value":464,"nodeType":83},{},[],{"data":8474,"content":8475,"nodeType":92},{},[8476],{"data":8477,"marks":8478,"value":230,"nodeType":83},{},[],{"metadata":8480,"sys":8483,"fields":8488},{"tags":8481,"concepts":8482},[],[],{"space":8484,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8486,"publishedVersion":63,"revision":45,"locale":29},{"sys":8485},{"type":12,"linkType":13,"id":14},{"sys":8487},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8489},{"url":487,"details":8490,"fileName":493,"contentType":494},{"size":489,"image":8491},{"width":491,"height":492},{"sys":8493,"fields":8496},{"id":8494,"createdAt":8495},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":8497,"slug":8498,"articleIntro":-1,"category":8499},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[8500],{"metadata":8501,"sys":8504,"fields":8511},{"tags":8502,"concepts":8503},[],[],{"space":8505,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8507,"publishedVersion":443,"revision":63,"contentType":8509,"locale":29},{"sys":8506},{"type":12,"linkType":13,"id":14},{"sys":8508},{"id":21,"type":12,"linkType":22},{"sys":8510},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8512,"metaTitle":453,"metaDescription":454,"mainTitle":8513,"subtitle":472,"heroImage":8528,"ctaButton":495,"ctaLink":496},[452],{"data":8514,"content":8515,"nodeType":75},{},[8516,8522],{"data":8517,"content":8518,"nodeType":465},{},[8519],{"data":8520,"marks":8521,"value":464,"nodeType":83},{},[],{"data":8523,"content":8524,"nodeType":92},{},[8525],{"data":8526,"marks":8527,"value":230,"nodeType":83},{},[],{"metadata":8529,"sys":8532,"fields":8537},{"tags":8530,"concepts":8531},[],[],{"space":8533,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8535,"publishedVersion":63,"revision":45,"locale":29},{"sys":8534},{"type":12,"linkType":13,"id":14},{"sys":8536},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8538},{"url":487,"details":8539,"fileName":493,"contentType":494},{"size":489,"image":8540},{"width":491,"height":492},{"sys":8542,"fields":8545},{"id":8543,"createdAt":8544},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":8546,"slug":8547,"articleIntro":8546,"category":8548},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[8549],{"metadata":8550,"sys":8553,"fields":8560},{"tags":8551,"concepts":8552},[],[],{"space":8554,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8556,"publishedVersion":443,"revision":63,"contentType":8558,"locale":29},{"sys":8555},{"type":12,"linkType":13,"id":14},{"sys":8557},{"id":21,"type":12,"linkType":22},{"sys":8559},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8561,"metaTitle":453,"metaDescription":454,"mainTitle":8562,"subtitle":472,"heroImage":8577,"ctaButton":495,"ctaLink":496},[452],{"data":8563,"content":8564,"nodeType":75},{},[8565,8571],{"data":8566,"content":8567,"nodeType":465},{},[8568],{"data":8569,"marks":8570,"value":464,"nodeType":83},{},[],{"data":8572,"content":8573,"nodeType":92},{},[8574],{"data":8575,"marks":8576,"value":230,"nodeType":83},{},[],{"metadata":8578,"sys":8581,"fields":8586},{"tags":8579,"concepts":8580},[],[],{"space":8582,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8584,"publishedVersion":63,"revision":45,"locale":29},{"sys":8583},{"type":12,"linkType":13,"id":14},{"sys":8585},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8587},{"url":487,"details":8588,"fileName":493,"contentType":494},{"size":489,"image":8589},{"width":491,"height":492},{"sys":8591,"fields":8594},{"id":8592,"createdAt":8593},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":8595,"slug":8596,"articleIntro":-1,"category":8597},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[8598],{"metadata":8599,"sys":8602,"fields":8609},{"tags":8600,"concepts":8601},[],[],{"space":8603,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8605,"publishedVersion":443,"revision":63,"contentType":8607,"locale":29},{"sys":8604},{"type":12,"linkType":13,"id":14},{"sys":8606},{"id":21,"type":12,"linkType":22},{"sys":8608},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8610,"metaTitle":453,"metaDescription":454,"mainTitle":8611,"subtitle":472,"heroImage":8626,"ctaButton":495,"ctaLink":496},[452],{"data":8612,"content":8613,"nodeType":75},{},[8614,8620],{"data":8615,"content":8616,"nodeType":465},{},[8617],{"data":8618,"marks":8619,"value":464,"nodeType":83},{},[],{"data":8621,"content":8622,"nodeType":92},{},[8623],{"data":8624,"marks":8625,"value":230,"nodeType":83},{},[],{"metadata":8627,"sys":8630,"fields":8635},{"tags":8628,"concepts":8629},[],[],{"space":8631,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8633,"publishedVersion":63,"revision":45,"locale":29},{"sys":8632},{"type":12,"linkType":13,"id":14},{"sys":8634},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8636},{"url":487,"details":8637,"fileName":493,"contentType":494},{"size":489,"image":8638},{"width":491,"height":492},{"sys":8640,"fields":8643},{"id":8641,"createdAt":8642},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":8644,"slug":8645,"articleIntro":-1,"category":8646},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[8647],{"metadata":8648,"sys":8651,"fields":8658},{"tags":8649,"concepts":8650},[],[],{"space":8652,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8654,"publishedVersion":443,"revision":63,"contentType":8656,"locale":29},{"sys":8653},{"type":12,"linkType":13,"id":14},{"sys":8655},{"id":21,"type":12,"linkType":22},{"sys":8657},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8659,"metaTitle":453,"metaDescription":454,"mainTitle":8660,"subtitle":472,"heroImage":8675,"ctaButton":495,"ctaLink":496},[452],{"data":8661,"content":8662,"nodeType":75},{},[8663,8669],{"data":8664,"content":8665,"nodeType":465},{},[8666],{"data":8667,"marks":8668,"value":464,"nodeType":83},{},[],{"data":8670,"content":8671,"nodeType":92},{},[8672],{"data":8673,"marks":8674,"value":230,"nodeType":83},{},[],{"metadata":8676,"sys":8679,"fields":8684},{"tags":8677,"concepts":8678},[],[],{"space":8680,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8682,"publishedVersion":63,"revision":45,"locale":29},{"sys":8681},{"type":12,"linkType":13,"id":14},{"sys":8683},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8685},{"url":487,"details":8686,"fileName":493,"contentType":494},{"size":489,"image":8687},{"width":491,"height":492},{"sys":8689,"fields":8692},{"id":8690,"createdAt":8691},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":8693,"slug":8694,"articleIntro":8693,"category":8695},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[8696],{"metadata":8697,"sys":8700,"fields":8707},{"tags":8698,"concepts":8699},[],[],{"space":8701,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8703,"publishedVersion":443,"revision":63,"contentType":8705,"locale":29},{"sys":8702},{"type":12,"linkType":13,"id":14},{"sys":8704},{"id":21,"type":12,"linkType":22},{"sys":8706},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8708,"metaTitle":453,"metaDescription":454,"mainTitle":8709,"subtitle":472,"heroImage":8724,"ctaButton":495,"ctaLink":496},[452],{"data":8710,"content":8711,"nodeType":75},{},[8712,8718],{"data":8713,"content":8714,"nodeType":465},{},[8715],{"data":8716,"marks":8717,"value":464,"nodeType":83},{},[],{"data":8719,"content":8720,"nodeType":92},{},[8721],{"data":8722,"marks":8723,"value":230,"nodeType":83},{},[],{"metadata":8725,"sys":8728,"fields":8733},{"tags":8726,"concepts":8727},[],[],{"space":8729,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8731,"publishedVersion":63,"revision":45,"locale":29},{"sys":8730},{"type":12,"linkType":13,"id":14},{"sys":8732},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8734},{"url":487,"details":8735,"fileName":493,"contentType":494},{"size":489,"image":8736},{"width":491,"height":492},{"sys":8738,"fields":8741},{"id":8739,"createdAt":8740},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":8742,"slug":8743,"articleIntro":8742,"category":8744},"Compte 451 - Groupe","compte-451-groupe",[8745],{"metadata":8746,"sys":8749,"fields":8756},{"tags":8747,"concepts":8748},[],[],{"space":8750,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8752,"publishedVersion":443,"revision":63,"contentType":8754,"locale":29},{"sys":8751},{"type":12,"linkType":13,"id":14},{"sys":8753},{"id":21,"type":12,"linkType":22},{"sys":8755},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8757,"metaTitle":453,"metaDescription":454,"mainTitle":8758,"subtitle":472,"heroImage":8773,"ctaButton":495,"ctaLink":496},[452],{"data":8759,"content":8760,"nodeType":75},{},[8761,8767],{"data":8762,"content":8763,"nodeType":465},{},[8764],{"data":8765,"marks":8766,"value":464,"nodeType":83},{},[],{"data":8768,"content":8769,"nodeType":92},{},[8770],{"data":8771,"marks":8772,"value":230,"nodeType":83},{},[],{"metadata":8774,"sys":8777,"fields":8782},{"tags":8775,"concepts":8776},[],[],{"space":8778,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8780,"publishedVersion":63,"revision":45,"locale":29},{"sys":8779},{"type":12,"linkType":13,"id":14},{"sys":8781},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8783},{"url":487,"details":8784,"fileName":493,"contentType":494},{"size":489,"image":8785},{"width":491,"height":492},{"sys":8787,"fields":8790},{"id":8788,"createdAt":8789},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":8791,"slug":8792,"articleIntro":8791,"category":8793},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[8794],{"metadata":8795,"sys":8798,"fields":8805},{"tags":8796,"concepts":8797},[],[],{"space":8799,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8801,"publishedVersion":443,"revision":63,"contentType":8803,"locale":29},{"sys":8800},{"type":12,"linkType":13,"id":14},{"sys":8802},{"id":21,"type":12,"linkType":22},{"sys":8804},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8806,"metaTitle":453,"metaDescription":454,"mainTitle":8807,"subtitle":472,"heroImage":8822,"ctaButton":495,"ctaLink":496},[452],{"data":8808,"content":8809,"nodeType":75},{},[8810,8816],{"data":8811,"content":8812,"nodeType":465},{},[8813],{"data":8814,"marks":8815,"value":464,"nodeType":83},{},[],{"data":8817,"content":8818,"nodeType":92},{},[8819],{"data":8820,"marks":8821,"value":230,"nodeType":83},{},[],{"metadata":8823,"sys":8826,"fields":8831},{"tags":8824,"concepts":8825},[],[],{"space":8827,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8829,"publishedVersion":63,"revision":45,"locale":29},{"sys":8828},{"type":12,"linkType":13,"id":14},{"sys":8830},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8832},{"url":487,"details":8833,"fileName":493,"contentType":494},{"size":489,"image":8834},{"width":491,"height":492},{"sys":8836,"fields":8839},{"id":8837,"createdAt":8838},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":8840,"slug":8841,"articleIntro":8840,"category":8842},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[8843],{"metadata":8844,"sys":8847,"fields":8854},{"tags":8845,"concepts":8846},[],[],{"space":8848,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8850,"publishedVersion":443,"revision":63,"contentType":8852,"locale":29},{"sys":8849},{"type":12,"linkType":13,"id":14},{"sys":8851},{"id":21,"type":12,"linkType":22},{"sys":8853},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8855,"metaTitle":453,"metaDescription":454,"mainTitle":8856,"subtitle":472,"heroImage":8871,"ctaButton":495,"ctaLink":496},[452],{"data":8857,"content":8858,"nodeType":75},{},[8859,8865],{"data":8860,"content":8861,"nodeType":465},{},[8862],{"data":8863,"marks":8864,"value":464,"nodeType":83},{},[],{"data":8866,"content":8867,"nodeType":92},{},[8868],{"data":8869,"marks":8870,"value":230,"nodeType":83},{},[],{"metadata":8872,"sys":8875,"fields":8880},{"tags":8873,"concepts":8874},[],[],{"space":8876,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8878,"publishedVersion":63,"revision":45,"locale":29},{"sys":8877},{"type":12,"linkType":13,"id":14},{"sys":8879},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8881},{"url":487,"details":8882,"fileName":493,"contentType":494},{"size":489,"image":8883},{"width":491,"height":492},{"sys":8885,"fields":8888},{"id":8886,"createdAt":8887},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":8889,"slug":8890,"articleIntro":8889,"category":8891},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[8892],{"metadata":8893,"sys":8896,"fields":8903},{"tags":8894,"concepts":8895},[],[],{"space":8897,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8899,"publishedVersion":443,"revision":63,"contentType":8901,"locale":29},{"sys":8898},{"type":12,"linkType":13,"id":14},{"sys":8900},{"id":21,"type":12,"linkType":22},{"sys":8902},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8904,"metaTitle":453,"metaDescription":454,"mainTitle":8905,"subtitle":472,"heroImage":8920,"ctaButton":495,"ctaLink":496},[452],{"data":8906,"content":8907,"nodeType":75},{},[8908,8914],{"data":8909,"content":8910,"nodeType":465},{},[8911],{"data":8912,"marks":8913,"value":464,"nodeType":83},{},[],{"data":8915,"content":8916,"nodeType":92},{},[8917],{"data":8918,"marks":8919,"value":230,"nodeType":83},{},[],{"metadata":8921,"sys":8924,"fields":8929},{"tags":8922,"concepts":8923},[],[],{"space":8925,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8927,"publishedVersion":63,"revision":45,"locale":29},{"sys":8926},{"type":12,"linkType":13,"id":14},{"sys":8928},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8930},{"url":487,"details":8931,"fileName":493,"contentType":494},{"size":489,"image":8932},{"width":491,"height":492},{"sys":8934,"fields":8937},{"id":8935,"createdAt":8936},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":8938,"slug":8939,"articleIntro":8938,"category":8940},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[8941],{"metadata":8942,"sys":8945,"fields":8952},{"tags":8943,"concepts":8944},[],[],{"space":8946,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8948,"publishedVersion":443,"revision":63,"contentType":8950,"locale":29},{"sys":8947},{"type":12,"linkType":13,"id":14},{"sys":8949},{"id":21,"type":12,"linkType":22},{"sys":8951},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":8953,"metaTitle":453,"metaDescription":454,"mainTitle":8954,"subtitle":472,"heroImage":8969,"ctaButton":495,"ctaLink":496},[452],{"data":8955,"content":8956,"nodeType":75},{},[8957,8963],{"data":8958,"content":8959,"nodeType":465},{},[8960],{"data":8961,"marks":8962,"value":464,"nodeType":83},{},[],{"data":8964,"content":8965,"nodeType":92},{},[8966],{"data":8967,"marks":8968,"value":230,"nodeType":83},{},[],{"metadata":8970,"sys":8973,"fields":8978},{"tags":8971,"concepts":8972},[],[],{"space":8974,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":8976,"publishedVersion":63,"revision":45,"locale":29},{"sys":8975},{"type":12,"linkType":13,"id":14},{"sys":8977},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":8979},{"url":487,"details":8980,"fileName":493,"contentType":494},{"size":489,"image":8981},{"width":491,"height":492},{"sys":8983,"fields":8986},{"id":8984,"createdAt":8985},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":8987,"slug":8988,"articleIntro":8987,"category":8989},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[8990],{"metadata":8991,"sys":8994,"fields":9001},{"tags":8992,"concepts":8993},[],[],{"space":8995,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":8997,"publishedVersion":443,"revision":63,"contentType":8999,"locale":29},{"sys":8996},{"type":12,"linkType":13,"id":14},{"sys":8998},{"id":21,"type":12,"linkType":22},{"sys":9000},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9002,"metaTitle":453,"metaDescription":454,"mainTitle":9003,"subtitle":472,"heroImage":9018,"ctaButton":495,"ctaLink":496},[452],{"data":9004,"content":9005,"nodeType":75},{},[9006,9012],{"data":9007,"content":9008,"nodeType":465},{},[9009],{"data":9010,"marks":9011,"value":464,"nodeType":83},{},[],{"data":9013,"content":9014,"nodeType":92},{},[9015],{"data":9016,"marks":9017,"value":230,"nodeType":83},{},[],{"metadata":9019,"sys":9022,"fields":9027},{"tags":9020,"concepts":9021},[],[],{"space":9023,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9025,"publishedVersion":63,"revision":45,"locale":29},{"sys":9024},{"type":12,"linkType":13,"id":14},{"sys":9026},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9028},{"url":487,"details":9029,"fileName":493,"contentType":494},{"size":489,"image":9030},{"width":491,"height":492},{"sys":9032,"fields":9035},{"id":9033,"createdAt":9034},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":9036,"slug":9037,"articleIntro":9036,"category":9038},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[9039],{"metadata":9040,"sys":9043,"fields":9050},{"tags":9041,"concepts":9042},[],[],{"space":9044,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9046,"publishedVersion":443,"revision":63,"contentType":9048,"locale":29},{"sys":9045},{"type":12,"linkType":13,"id":14},{"sys":9047},{"id":21,"type":12,"linkType":22},{"sys":9049},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9051,"metaTitle":453,"metaDescription":454,"mainTitle":9052,"subtitle":472,"heroImage":9067,"ctaButton":495,"ctaLink":496},[452],{"data":9053,"content":9054,"nodeType":75},{},[9055,9061],{"data":9056,"content":9057,"nodeType":465},{},[9058],{"data":9059,"marks":9060,"value":464,"nodeType":83},{},[],{"data":9062,"content":9063,"nodeType":92},{},[9064],{"data":9065,"marks":9066,"value":230,"nodeType":83},{},[],{"metadata":9068,"sys":9071,"fields":9076},{"tags":9069,"concepts":9070},[],[],{"space":9072,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9074,"publishedVersion":63,"revision":45,"locale":29},{"sys":9073},{"type":12,"linkType":13,"id":14},{"sys":9075},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9077},{"url":487,"details":9078,"fileName":493,"contentType":494},{"size":489,"image":9079},{"width":491,"height":492},{"sys":9081,"fields":9084},{"id":9082,"createdAt":9083},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":9085,"slug":9086,"articleIntro":9085,"category":9087},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[9088],{"metadata":9089,"sys":9092,"fields":9099},{"tags":9090,"concepts":9091},[],[],{"space":9093,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9095,"publishedVersion":443,"revision":63,"contentType":9097,"locale":29},{"sys":9094},{"type":12,"linkType":13,"id":14},{"sys":9096},{"id":21,"type":12,"linkType":22},{"sys":9098},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9100,"metaTitle":453,"metaDescription":454,"mainTitle":9101,"subtitle":472,"heroImage":9116,"ctaButton":495,"ctaLink":496},[452],{"data":9102,"content":9103,"nodeType":75},{},[9104,9110],{"data":9105,"content":9106,"nodeType":465},{},[9107],{"data":9108,"marks":9109,"value":464,"nodeType":83},{},[],{"data":9111,"content":9112,"nodeType":92},{},[9113],{"data":9114,"marks":9115,"value":230,"nodeType":83},{},[],{"metadata":9117,"sys":9120,"fields":9125},{"tags":9118,"concepts":9119},[],[],{"space":9121,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9123,"publishedVersion":63,"revision":45,"locale":29},{"sys":9122},{"type":12,"linkType":13,"id":14},{"sys":9124},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9126},{"url":487,"details":9127,"fileName":493,"contentType":494},{"size":489,"image":9128},{"width":491,"height":492},{"sys":9130,"fields":9133},{"id":9131,"createdAt":9132},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":9134,"slug":9135,"articleIntro":9134,"category":9136},"475 - Comptes d'attente","compte-475-comptes-d-attente",[9137],{"metadata":9138,"sys":9141,"fields":9148},{"tags":9139,"concepts":9140},[],[],{"space":9142,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9144,"publishedVersion":443,"revision":63,"contentType":9146,"locale":29},{"sys":9143},{"type":12,"linkType":13,"id":14},{"sys":9145},{"id":21,"type":12,"linkType":22},{"sys":9147},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9149,"metaTitle":453,"metaDescription":454,"mainTitle":9150,"subtitle":472,"heroImage":9165,"ctaButton":495,"ctaLink":496},[452],{"data":9151,"content":9152,"nodeType":75},{},[9153,9159],{"data":9154,"content":9155,"nodeType":465},{},[9156],{"data":9157,"marks":9158,"value":464,"nodeType":83},{},[],{"data":9160,"content":9161,"nodeType":92},{},[9162],{"data":9163,"marks":9164,"value":230,"nodeType":83},{},[],{"metadata":9166,"sys":9169,"fields":9174},{"tags":9167,"concepts":9168},[],[],{"space":9170,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9172,"publishedVersion":63,"revision":45,"locale":29},{"sys":9171},{"type":12,"linkType":13,"id":14},{"sys":9173},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9175},{"url":487,"details":9176,"fileName":493,"contentType":494},{"size":489,"image":9177},{"width":491,"height":492},{"sys":9179,"fields":9182},{"id":9180,"createdAt":9181},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":9183,"slug":9184,"articleIntro":9183,"category":9185},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[9186],{"metadata":9187,"sys":9190,"fields":9197},{"tags":9188,"concepts":9189},[],[],{"space":9191,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9193,"publishedVersion":443,"revision":63,"contentType":9195,"locale":29},{"sys":9192},{"type":12,"linkType":13,"id":14},{"sys":9194},{"id":21,"type":12,"linkType":22},{"sys":9196},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9198,"metaTitle":453,"metaDescription":454,"mainTitle":9199,"subtitle":472,"heroImage":9214,"ctaButton":495,"ctaLink":496},[452],{"data":9200,"content":9201,"nodeType":75},{},[9202,9208],{"data":9203,"content":9204,"nodeType":465},{},[9205],{"data":9206,"marks":9207,"value":464,"nodeType":83},{},[],{"data":9209,"content":9210,"nodeType":92},{},[9211],{"data":9212,"marks":9213,"value":230,"nodeType":83},{},[],{"metadata":9215,"sys":9218,"fields":9223},{"tags":9216,"concepts":9217},[],[],{"space":9219,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9221,"publishedVersion":63,"revision":45,"locale":29},{"sys":9220},{"type":12,"linkType":13,"id":14},{"sys":9222},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9224},{"url":487,"details":9225,"fileName":493,"contentType":494},{"size":489,"image":9226},{"width":491,"height":492},{"sys":9228,"fields":9231},{"id":9229,"createdAt":9230},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":9232,"slug":9233,"articleIntro":9232,"category":9234},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[9235],{"metadata":9236,"sys":9239,"fields":9246},{"tags":9237,"concepts":9238},[],[],{"space":9240,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9242,"publishedVersion":443,"revision":63,"contentType":9244,"locale":29},{"sys":9241},{"type":12,"linkType":13,"id":14},{"sys":9243},{"id":21,"type":12,"linkType":22},{"sys":9245},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9247,"metaTitle":453,"metaDescription":454,"mainTitle":9248,"subtitle":472,"heroImage":9263,"ctaButton":495,"ctaLink":496},[452],{"data":9249,"content":9250,"nodeType":75},{},[9251,9257],{"data":9252,"content":9253,"nodeType":465},{},[9254],{"data":9255,"marks":9256,"value":464,"nodeType":83},{},[],{"data":9258,"content":9259,"nodeType":92},{},[9260],{"data":9261,"marks":9262,"value":230,"nodeType":83},{},[],{"metadata":9264,"sys":9267,"fields":9272},{"tags":9265,"concepts":9266},[],[],{"space":9268,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9270,"publishedVersion":63,"revision":45,"locale":29},{"sys":9269},{"type":12,"linkType":13,"id":14},{"sys":9271},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9273},{"url":487,"details":9274,"fileName":493,"contentType":494},{"size":489,"image":9275},{"width":491,"height":492},{"sys":9277,"fields":9280},{"id":9278,"createdAt":9279},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":9281,"slug":9282,"articleIntro":9281,"category":9283},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[9284],{"metadata":9285,"sys":9288,"fields":9295},{"tags":9286,"concepts":9287},[],[],{"space":9289,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9291,"publishedVersion":443,"revision":63,"contentType":9293,"locale":29},{"sys":9290},{"type":12,"linkType":13,"id":14},{"sys":9292},{"id":21,"type":12,"linkType":22},{"sys":9294},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9296,"metaTitle":453,"metaDescription":454,"mainTitle":9297,"subtitle":472,"heroImage":9312,"ctaButton":495,"ctaLink":496},[452],{"data":9298,"content":9299,"nodeType":75},{},[9300,9306],{"data":9301,"content":9302,"nodeType":465},{},[9303],{"data":9304,"marks":9305,"value":464,"nodeType":83},{},[],{"data":9307,"content":9308,"nodeType":92},{},[9309],{"data":9310,"marks":9311,"value":230,"nodeType":83},{},[],{"metadata":9313,"sys":9316,"fields":9321},{"tags":9314,"concepts":9315},[],[],{"space":9317,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9319,"publishedVersion":63,"revision":45,"locale":29},{"sys":9318},{"type":12,"linkType":13,"id":14},{"sys":9320},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9322},{"url":487,"details":9323,"fileName":493,"contentType":494},{"size":489,"image":9324},{"width":491,"height":492},{"sys":9326,"fields":9329},{"id":9327,"createdAt":9328},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":9330,"slug":9331,"articleIntro":-1,"category":9332},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[9333],{"metadata":9334,"sys":9337,"fields":9344},{"tags":9335,"concepts":9336},[],[],{"space":9338,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9340,"publishedVersion":443,"revision":63,"contentType":9342,"locale":29},{"sys":9339},{"type":12,"linkType":13,"id":14},{"sys":9341},{"id":21,"type":12,"linkType":22},{"sys":9343},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9345,"metaTitle":453,"metaDescription":454,"mainTitle":9346,"subtitle":472,"heroImage":9361,"ctaButton":495,"ctaLink":496},[452],{"data":9347,"content":9348,"nodeType":75},{},[9349,9355],{"data":9350,"content":9351,"nodeType":465},{},[9352],{"data":9353,"marks":9354,"value":464,"nodeType":83},{},[],{"data":9356,"content":9357,"nodeType":92},{},[9358],{"data":9359,"marks":9360,"value":230,"nodeType":83},{},[],{"metadata":9362,"sys":9365,"fields":9370},{"tags":9363,"concepts":9364},[],[],{"space":9366,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9368,"publishedVersion":63,"revision":45,"locale":29},{"sys":9367},{"type":12,"linkType":13,"id":14},{"sys":9369},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9371},{"url":487,"details":9372,"fileName":493,"contentType":494},{"size":489,"image":9373},{"width":491,"height":492},{"sys":9375,"fields":9378},{"id":9376,"createdAt":9377},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":9379,"slug":9380,"articleIntro":9379,"category":9381},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[9382],{"metadata":9383,"sys":9386,"fields":9393},{"tags":9384,"concepts":9385},[],[],{"space":9387,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9389,"publishedVersion":443,"revision":63,"contentType":9391,"locale":29},{"sys":9388},{"type":12,"linkType":13,"id":14},{"sys":9390},{"id":21,"type":12,"linkType":22},{"sys":9392},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9394,"metaTitle":453,"metaDescription":454,"mainTitle":9395,"subtitle":472,"heroImage":9410,"ctaButton":495,"ctaLink":496},[452],{"data":9396,"content":9397,"nodeType":75},{},[9398,9404],{"data":9399,"content":9400,"nodeType":465},{},[9401],{"data":9402,"marks":9403,"value":464,"nodeType":83},{},[],{"data":9405,"content":9406,"nodeType":92},{},[9407],{"data":9408,"marks":9409,"value":230,"nodeType":83},{},[],{"metadata":9411,"sys":9414,"fields":9419},{"tags":9412,"concepts":9413},[],[],{"space":9415,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9417,"publishedVersion":63,"revision":45,"locale":29},{"sys":9416},{"type":12,"linkType":13,"id":14},{"sys":9418},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9420},{"url":487,"details":9421,"fileName":493,"contentType":494},{"size":489,"image":9422},{"width":491,"height":492},{"sys":9424,"fields":9427},{"id":9425,"createdAt":9426},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":9428,"slug":9429,"articleIntro":9428,"category":9430},"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",[9431],{"metadata":9432,"sys":9435,"fields":9442},{"tags":9433,"concepts":9434},[],[],{"space":9436,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9438,"publishedVersion":443,"revision":63,"contentType":9440,"locale":29},{"sys":9437},{"type":12,"linkType":13,"id":14},{"sys":9439},{"id":21,"type":12,"linkType":22},{"sys":9441},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9443,"metaTitle":453,"metaDescription":454,"mainTitle":9444,"subtitle":472,"heroImage":9459,"ctaButton":495,"ctaLink":496},[452],{"data":9445,"content":9446,"nodeType":75},{},[9447,9453],{"data":9448,"content":9449,"nodeType":465},{},[9450],{"data":9451,"marks":9452,"value":464,"nodeType":83},{},[],{"data":9454,"content":9455,"nodeType":92},{},[9456],{"data":9457,"marks":9458,"value":230,"nodeType":83},{},[],{"metadata":9460,"sys":9463,"fields":9468},{"tags":9461,"concepts":9462},[],[],{"space":9464,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9466,"publishedVersion":63,"revision":45,"locale":29},{"sys":9465},{"type":12,"linkType":13,"id":14},{"sys":9467},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9469},{"url":487,"details":9470,"fileName":493,"contentType":494},{"size":489,"image":9471},{"width":491,"height":492},{"sys":9473,"fields":9476},{"id":9474,"createdAt":9475},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":9477,"slug":9478,"articleIntro":-1,"category":9479},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[9480],{"metadata":9481,"sys":9484,"fields":9491},{"tags":9482,"concepts":9483},[],[],{"space":9485,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9487,"publishedVersion":443,"revision":63,"contentType":9489,"locale":29},{"sys":9486},{"type":12,"linkType":13,"id":14},{"sys":9488},{"id":21,"type":12,"linkType":22},{"sys":9490},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9492,"metaTitle":453,"metaDescription":454,"mainTitle":9493,"subtitle":472,"heroImage":9508,"ctaButton":495,"ctaLink":496},[452],{"data":9494,"content":9495,"nodeType":75},{},[9496,9502],{"data":9497,"content":9498,"nodeType":465},{},[9499],{"data":9500,"marks":9501,"value":464,"nodeType":83},{},[],{"data":9503,"content":9504,"nodeType":92},{},[9505],{"data":9506,"marks":9507,"value":230,"nodeType":83},{},[],{"metadata":9509,"sys":9512,"fields":9517},{"tags":9510,"concepts":9511},[],[],{"space":9513,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9515,"publishedVersion":63,"revision":45,"locale":29},{"sys":9514},{"type":12,"linkType":13,"id":14},{"sys":9516},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9518},{"url":487,"details":9519,"fileName":493,"contentType":494},{"size":489,"image":9520},{"width":491,"height":492},{"sys":9522,"fields":9525},{"id":9523,"createdAt":9524},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":9526,"slug":9527,"articleIntro":-1,"category":9528},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[9529],{"metadata":9530,"sys":9533,"fields":9540},{"tags":9531,"concepts":9532},[],[],{"space":9534,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9536,"publishedVersion":443,"revision":63,"contentType":9538,"locale":29},{"sys":9535},{"type":12,"linkType":13,"id":14},{"sys":9537},{"id":21,"type":12,"linkType":22},{"sys":9539},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9541,"metaTitle":453,"metaDescription":454,"mainTitle":9542,"subtitle":472,"heroImage":9557,"ctaButton":495,"ctaLink":496},[452],{"data":9543,"content":9544,"nodeType":75},{},[9545,9551],{"data":9546,"content":9547,"nodeType":465},{},[9548],{"data":9549,"marks":9550,"value":464,"nodeType":83},{},[],{"data":9552,"content":9553,"nodeType":92},{},[9554],{"data":9555,"marks":9556,"value":230,"nodeType":83},{},[],{"metadata":9558,"sys":9561,"fields":9566},{"tags":9559,"concepts":9560},[],[],{"space":9562,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9564,"publishedVersion":63,"revision":45,"locale":29},{"sys":9563},{"type":12,"linkType":13,"id":14},{"sys":9565},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9567},{"url":487,"details":9568,"fileName":493,"contentType":494},{"size":489,"image":9569},{"width":491,"height":492},{"sys":9571,"fields":9574},{"id":9572,"createdAt":9573},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":9575,"slug":9576,"articleIntro":9575,"category":9577},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[9578],{"metadata":9579,"sys":9582,"fields":9589},{"tags":9580,"concepts":9581},[],[],{"space":9583,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9585,"publishedVersion":443,"revision":63,"contentType":9587,"locale":29},{"sys":9584},{"type":12,"linkType":13,"id":14},{"sys":9586},{"id":21,"type":12,"linkType":22},{"sys":9588},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9590,"metaTitle":453,"metaDescription":454,"mainTitle":9591,"subtitle":472,"heroImage":9606,"ctaButton":495,"ctaLink":496},[452],{"data":9592,"content":9593,"nodeType":75},{},[9594,9600],{"data":9595,"content":9596,"nodeType":465},{},[9597],{"data":9598,"marks":9599,"value":464,"nodeType":83},{},[],{"data":9601,"content":9602,"nodeType":92},{},[9603],{"data":9604,"marks":9605,"value":230,"nodeType":83},{},[],{"metadata":9607,"sys":9610,"fields":9615},{"tags":9608,"concepts":9609},[],[],{"space":9611,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9613,"publishedVersion":63,"revision":45,"locale":29},{"sys":9612},{"type":12,"linkType":13,"id":14},{"sys":9614},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9616},{"url":487,"details":9617,"fileName":493,"contentType":494},{"size":489,"image":9618},{"width":491,"height":492},{"sys":9620,"fields":9623},{"id":9621,"createdAt":9622},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":9624,"slug":9625,"articleIntro":-1,"category":9626},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[9627],{"metadata":9628,"sys":9631,"fields":9638},{"tags":9629,"concepts":9630},[],[],{"space":9632,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9634,"publishedVersion":443,"revision":63,"contentType":9636,"locale":29},{"sys":9633},{"type":12,"linkType":13,"id":14},{"sys":9635},{"id":21,"type":12,"linkType":22},{"sys":9637},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9639,"metaTitle":453,"metaDescription":454,"mainTitle":9640,"subtitle":472,"heroImage":9655,"ctaButton":495,"ctaLink":496},[452],{"data":9641,"content":9642,"nodeType":75},{},[9643,9649],{"data":9644,"content":9645,"nodeType":465},{},[9646],{"data":9647,"marks":9648,"value":464,"nodeType":83},{},[],{"data":9650,"content":9651,"nodeType":92},{},[9652],{"data":9653,"marks":9654,"value":230,"nodeType":83},{},[],{"metadata":9656,"sys":9659,"fields":9664},{"tags":9657,"concepts":9658},[],[],{"space":9660,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9662,"publishedVersion":63,"revision":45,"locale":29},{"sys":9661},{"type":12,"linkType":13,"id":14},{"sys":9663},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9665},{"url":487,"details":9666,"fileName":493,"contentType":494},{"size":489,"image":9667},{"width":491,"height":492},{"sys":9669,"fields":9672},{"id":9670,"createdAt":9671},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":9673,"slug":9674,"articleIntro":9673,"category":9675},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[9676],{"metadata":9677,"sys":9680,"fields":9687},{"tags":9678,"concepts":9679},[],[],{"space":9681,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9683,"publishedVersion":443,"revision":63,"contentType":9685,"locale":29},{"sys":9682},{"type":12,"linkType":13,"id":14},{"sys":9684},{"id":21,"type":12,"linkType":22},{"sys":9686},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9688,"metaTitle":453,"metaDescription":454,"mainTitle":9689,"subtitle":472,"heroImage":9704,"ctaButton":495,"ctaLink":496},[452],{"data":9690,"content":9691,"nodeType":75},{},[9692,9698],{"data":9693,"content":9694,"nodeType":465},{},[9695],{"data":9696,"marks":9697,"value":464,"nodeType":83},{},[],{"data":9699,"content":9700,"nodeType":92},{},[9701],{"data":9702,"marks":9703,"value":230,"nodeType":83},{},[],{"metadata":9705,"sys":9708,"fields":9713},{"tags":9706,"concepts":9707},[],[],{"space":9709,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9711,"publishedVersion":63,"revision":45,"locale":29},{"sys":9710},{"type":12,"linkType":13,"id":14},{"sys":9712},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9714},{"url":487,"details":9715,"fileName":493,"contentType":494},{"size":489,"image":9716},{"width":491,"height":492},{"sys":9718,"fields":9721},{"id":9719,"createdAt":9720},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":9722,"slug":9723,"articleIntro":9722,"category":9724},"6021 - Matières consommables","compte-6021-matieres-consommables",[9725],{"metadata":9726,"sys":9729,"fields":9736},{"tags":9727,"concepts":9728},[],[],{"space":9730,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9732,"publishedVersion":443,"revision":63,"contentType":9734,"locale":29},{"sys":9731},{"type":12,"linkType":13,"id":14},{"sys":9733},{"id":21,"type":12,"linkType":22},{"sys":9735},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9737,"metaTitle":453,"metaDescription":454,"mainTitle":9738,"subtitle":472,"heroImage":9753,"ctaButton":495,"ctaLink":496},[452],{"data":9739,"content":9740,"nodeType":75},{},[9741,9747],{"data":9742,"content":9743,"nodeType":465},{},[9744],{"data":9745,"marks":9746,"value":464,"nodeType":83},{},[],{"data":9748,"content":9749,"nodeType":92},{},[9750],{"data":9751,"marks":9752,"value":230,"nodeType":83},{},[],{"metadata":9754,"sys":9757,"fields":9762},{"tags":9755,"concepts":9756},[],[],{"space":9758,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9760,"publishedVersion":63,"revision":45,"locale":29},{"sys":9759},{"type":12,"linkType":13,"id":14},{"sys":9761},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9763},{"url":487,"details":9764,"fileName":493,"contentType":494},{"size":489,"image":9765},{"width":491,"height":492},{"sys":9767,"fields":9770},{"id":9768,"createdAt":9769},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":9771,"slug":9772,"articleIntro":-1,"category":9773},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[9774],{"metadata":9775,"sys":9778,"fields":9785},{"tags":9776,"concepts":9777},[],[],{"space":9779,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9781,"publishedVersion":443,"revision":63,"contentType":9783,"locale":29},{"sys":9780},{"type":12,"linkType":13,"id":14},{"sys":9782},{"id":21,"type":12,"linkType":22},{"sys":9784},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9786,"metaTitle":453,"metaDescription":454,"mainTitle":9787,"subtitle":472,"heroImage":9802,"ctaButton":495,"ctaLink":496},[452],{"data":9788,"content":9789,"nodeType":75},{},[9790,9796],{"data":9791,"content":9792,"nodeType":465},{},[9793],{"data":9794,"marks":9795,"value":464,"nodeType":83},{},[],{"data":9797,"content":9798,"nodeType":92},{},[9799],{"data":9800,"marks":9801,"value":230,"nodeType":83},{},[],{"metadata":9803,"sys":9806,"fields":9811},{"tags":9804,"concepts":9805},[],[],{"space":9807,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9809,"publishedVersion":63,"revision":45,"locale":29},{"sys":9808},{"type":12,"linkType":13,"id":14},{"sys":9810},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9812},{"url":487,"details":9813,"fileName":493,"contentType":494},{"size":489,"image":9814},{"width":491,"height":492},{"sys":9816,"fields":9819},{"id":9817,"createdAt":9818},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":9820,"slug":9821,"articleIntro":-1,"category":9822},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[9823],{"metadata":9824,"sys":9827,"fields":9834},{"tags":9825,"concepts":9826},[],[],{"space":9828,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9830,"publishedVersion":443,"revision":63,"contentType":9832,"locale":29},{"sys":9829},{"type":12,"linkType":13,"id":14},{"sys":9831},{"id":21,"type":12,"linkType":22},{"sys":9833},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9835,"metaTitle":453,"metaDescription":454,"mainTitle":9836,"subtitle":472,"heroImage":9851,"ctaButton":495,"ctaLink":496},[452],{"data":9837,"content":9838,"nodeType":75},{},[9839,9845],{"data":9840,"content":9841,"nodeType":465},{},[9842],{"data":9843,"marks":9844,"value":464,"nodeType":83},{},[],{"data":9846,"content":9847,"nodeType":92},{},[9848],{"data":9849,"marks":9850,"value":230,"nodeType":83},{},[],{"metadata":9852,"sys":9855,"fields":9860},{"tags":9853,"concepts":9854},[],[],{"space":9856,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9858,"publishedVersion":63,"revision":45,"locale":29},{"sys":9857},{"type":12,"linkType":13,"id":14},{"sys":9859},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9861},{"url":487,"details":9862,"fileName":493,"contentType":494},{"size":489,"image":9863},{"width":491,"height":492},{"sys":9865,"fields":9868},{"id":9866,"createdAt":9867},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":9869,"slug":9870,"articleIntro":9869,"category":9871},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[9872],{"metadata":9873,"sys":9876,"fields":9883},{"tags":9874,"concepts":9875},[],[],{"space":9877,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9879,"publishedVersion":443,"revision":63,"contentType":9881,"locale":29},{"sys":9878},{"type":12,"linkType":13,"id":14},{"sys":9880},{"id":21,"type":12,"linkType":22},{"sys":9882},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9884,"metaTitle":453,"metaDescription":454,"mainTitle":9885,"subtitle":472,"heroImage":9900,"ctaButton":495,"ctaLink":496},[452],{"data":9886,"content":9887,"nodeType":75},{},[9888,9894],{"data":9889,"content":9890,"nodeType":465},{},[9891],{"data":9892,"marks":9893,"value":464,"nodeType":83},{},[],{"data":9895,"content":9896,"nodeType":92},{},[9897],{"data":9898,"marks":9899,"value":230,"nodeType":83},{},[],{"metadata":9901,"sys":9904,"fields":9909},{"tags":9902,"concepts":9903},[],[],{"space":9905,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9907,"publishedVersion":63,"revision":45,"locale":29},{"sys":9906},{"type":12,"linkType":13,"id":14},{"sys":9908},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9910},{"url":487,"details":9911,"fileName":493,"contentType":494},{"size":489,"image":9912},{"width":491,"height":492},{"sys":9914,"fields":9917},{"id":9915,"createdAt":9916},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":9918,"slug":9919,"articleIntro":-1,"category":9920},"Compte 704 - Travaux","compte-704---travaux",[9921],{"metadata":9922,"sys":9925,"fields":9932},{"tags":9923,"concepts":9924},[],[],{"space":9926,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9928,"publishedVersion":443,"revision":63,"contentType":9930,"locale":29},{"sys":9927},{"type":12,"linkType":13,"id":14},{"sys":9929},{"id":21,"type":12,"linkType":22},{"sys":9931},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9933,"metaTitle":453,"metaDescription":454,"mainTitle":9934,"subtitle":472,"heroImage":9949,"ctaButton":495,"ctaLink":496},[452],{"data":9935,"content":9936,"nodeType":75},{},[9937,9943],{"data":9938,"content":9939,"nodeType":465},{},[9940],{"data":9941,"marks":9942,"value":464,"nodeType":83},{},[],{"data":9944,"content":9945,"nodeType":92},{},[9946],{"data":9947,"marks":9948,"value":230,"nodeType":83},{},[],{"metadata":9950,"sys":9953,"fields":9958},{"tags":9951,"concepts":9952},[],[],{"space":9954,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":9956,"publishedVersion":63,"revision":45,"locale":29},{"sys":9955},{"type":12,"linkType":13,"id":14},{"sys":9957},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":9959},{"url":487,"details":9960,"fileName":493,"contentType":494},{"size":489,"image":9961},{"width":491,"height":492},{"sys":9963,"fields":9966},{"id":9964,"createdAt":9965},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":9967,"slug":9968,"articleIntro":9967,"category":9969},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[9970],{"metadata":9971,"sys":9974,"fields":9981},{"tags":9972,"concepts":9973},[],[],{"space":9975,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":9977,"publishedVersion":443,"revision":63,"contentType":9979,"locale":29},{"sys":9976},{"type":12,"linkType":13,"id":14},{"sys":9978},{"id":21,"type":12,"linkType":22},{"sys":9980},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":9982,"metaTitle":453,"metaDescription":454,"mainTitle":9983,"subtitle":472,"heroImage":9998,"ctaButton":495,"ctaLink":496},[452],{"data":9984,"content":9985,"nodeType":75},{},[9986,9992],{"data":9987,"content":9988,"nodeType":465},{},[9989],{"data":9990,"marks":9991,"value":464,"nodeType":83},{},[],{"data":9993,"content":9994,"nodeType":92},{},[9995],{"data":9996,"marks":9997,"value":230,"nodeType":83},{},[],{"metadata":9999,"sys":10002,"fields":10007},{"tags":10000,"concepts":10001},[],[],{"space":10003,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10005,"publishedVersion":63,"revision":45,"locale":29},{"sys":10004},{"type":12,"linkType":13,"id":14},{"sys":10006},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10008},{"url":487,"details":10009,"fileName":493,"contentType":494},{"size":489,"image":10010},{"width":491,"height":492},{"sys":10012,"fields":10015},{"id":10013,"createdAt":10014},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":10016,"slug":10017,"articleIntro":10016,"category":10018},"Compte 503 - Actions","compte-503-actions",[10019],{"metadata":10020,"sys":10023,"fields":10030},{"tags":10021,"concepts":10022},[],[],{"space":10024,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10026,"publishedVersion":443,"revision":63,"contentType":10028,"locale":29},{"sys":10025},{"type":12,"linkType":13,"id":14},{"sys":10027},{"id":21,"type":12,"linkType":22},{"sys":10029},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10031,"metaTitle":453,"metaDescription":454,"mainTitle":10032,"subtitle":472,"heroImage":10047,"ctaButton":495,"ctaLink":496},[452],{"data":10033,"content":10034,"nodeType":75},{},[10035,10041],{"data":10036,"content":10037,"nodeType":465},{},[10038],{"data":10039,"marks":10040,"value":464,"nodeType":83},{},[],{"data":10042,"content":10043,"nodeType":92},{},[10044],{"data":10045,"marks":10046,"value":230,"nodeType":83},{},[],{"metadata":10048,"sys":10051,"fields":10056},{"tags":10049,"concepts":10050},[],[],{"space":10052,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10054,"publishedVersion":63,"revision":45,"locale":29},{"sys":10053},{"type":12,"linkType":13,"id":14},{"sys":10055},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10057},{"url":487,"details":10058,"fileName":493,"contentType":494},{"size":489,"image":10059},{"width":491,"height":492},{"sys":10061,"fields":10064},{"id":10062,"createdAt":10063},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":10065,"slug":10066,"articleIntro":10067,"category":10068},"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. ",[10069],{"metadata":10070,"sys":10073,"fields":10080},{"tags":10071,"concepts":10072},[],[],{"space":10074,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10076,"publishedVersion":443,"revision":63,"contentType":10078,"locale":29},{"sys":10075},{"type":12,"linkType":13,"id":14},{"sys":10077},{"id":21,"type":12,"linkType":22},{"sys":10079},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10081,"metaTitle":453,"metaDescription":454,"mainTitle":10082,"subtitle":472,"heroImage":10097,"ctaButton":495,"ctaLink":496},[452],{"data":10083,"content":10084,"nodeType":75},{},[10085,10091],{"data":10086,"content":10087,"nodeType":465},{},[10088],{"data":10089,"marks":10090,"value":464,"nodeType":83},{},[],{"data":10092,"content":10093,"nodeType":92},{},[10094],{"data":10095,"marks":10096,"value":230,"nodeType":83},{},[],{"metadata":10098,"sys":10101,"fields":10106},{"tags":10099,"concepts":10100},[],[],{"space":10102,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10104,"publishedVersion":63,"revision":45,"locale":29},{"sys":10103},{"type":12,"linkType":13,"id":14},{"sys":10105},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10107},{"url":487,"details":10108,"fileName":493,"contentType":494},{"size":489,"image":10109},{"width":491,"height":492},{"sys":10111,"fields":10114},{"id":10112,"createdAt":10113},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":10115,"slug":10116,"articleIntro":10115,"category":10117},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[10118],{"metadata":10119,"sys":10122,"fields":10129},{"tags":10120,"concepts":10121},[],[],{"space":10123,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10125,"publishedVersion":443,"revision":63,"contentType":10127,"locale":29},{"sys":10124},{"type":12,"linkType":13,"id":14},{"sys":10126},{"id":21,"type":12,"linkType":22},{"sys":10128},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10130,"metaTitle":453,"metaDescription":454,"mainTitle":10131,"subtitle":472,"heroImage":10146,"ctaButton":495,"ctaLink":496},[452],{"data":10132,"content":10133,"nodeType":75},{},[10134,10140],{"data":10135,"content":10136,"nodeType":465},{},[10137],{"data":10138,"marks":10139,"value":464,"nodeType":83},{},[],{"data":10141,"content":10142,"nodeType":92},{},[10143],{"data":10144,"marks":10145,"value":230,"nodeType":83},{},[],{"metadata":10147,"sys":10150,"fields":10155},{"tags":10148,"concepts":10149},[],[],{"space":10151,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10153,"publishedVersion":63,"revision":45,"locale":29},{"sys":10152},{"type":12,"linkType":13,"id":14},{"sys":10154},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10156},{"url":487,"details":10157,"fileName":493,"contentType":494},{"size":489,"image":10158},{"width":491,"height":492},{"sys":10160,"fields":10163},{"id":10161,"createdAt":10162},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":10164,"slug":10165,"articleIntro":10164,"category":10166},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[10167],{"metadata":10168,"sys":10171,"fields":10178},{"tags":10169,"concepts":10170},[],[],{"space":10172,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10174,"publishedVersion":443,"revision":63,"contentType":10176,"locale":29},{"sys":10173},{"type":12,"linkType":13,"id":14},{"sys":10175},{"id":21,"type":12,"linkType":22},{"sys":10177},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10179,"metaTitle":453,"metaDescription":454,"mainTitle":10180,"subtitle":472,"heroImage":10195,"ctaButton":495,"ctaLink":496},[452],{"data":10181,"content":10182,"nodeType":75},{},[10183,10189],{"data":10184,"content":10185,"nodeType":465},{},[10186],{"data":10187,"marks":10188,"value":464,"nodeType":83},{},[],{"data":10190,"content":10191,"nodeType":92},{},[10192],{"data":10193,"marks":10194,"value":230,"nodeType":83},{},[],{"metadata":10196,"sys":10199,"fields":10204},{"tags":10197,"concepts":10198},[],[],{"space":10200,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10202,"publishedVersion":63,"revision":45,"locale":29},{"sys":10201},{"type":12,"linkType":13,"id":14},{"sys":10203},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10205},{"url":487,"details":10206,"fileName":493,"contentType":494},{"size":489,"image":10207},{"width":491,"height":492},{"sys":10209,"fields":10212},{"id":10210,"createdAt":10211},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":10213,"slug":10214,"articleIntro":-1,"category":10215},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[10216],{"metadata":10217,"sys":10220,"fields":10227},{"tags":10218,"concepts":10219},[],[],{"space":10221,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10223,"publishedVersion":443,"revision":63,"contentType":10225,"locale":29},{"sys":10222},{"type":12,"linkType":13,"id":14},{"sys":10224},{"id":21,"type":12,"linkType":22},{"sys":10226},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10228,"metaTitle":453,"metaDescription":454,"mainTitle":10229,"subtitle":472,"heroImage":10244,"ctaButton":495,"ctaLink":496},[452],{"data":10230,"content":10231,"nodeType":75},{},[10232,10238],{"data":10233,"content":10234,"nodeType":465},{},[10235],{"data":10236,"marks":10237,"value":464,"nodeType":83},{},[],{"data":10239,"content":10240,"nodeType":92},{},[10241],{"data":10242,"marks":10243,"value":230,"nodeType":83},{},[],{"metadata":10245,"sys":10248,"fields":10253},{"tags":10246,"concepts":10247},[],[],{"space":10249,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10251,"publishedVersion":63,"revision":45,"locale":29},{"sys":10250},{"type":12,"linkType":13,"id":14},{"sys":10252},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10254},{"url":487,"details":10255,"fileName":493,"contentType":494},{"size":489,"image":10256},{"width":491,"height":492},{"sys":10258,"fields":10261},{"id":10259,"createdAt":10260},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":10262,"slug":10263,"articleIntro":10262,"category":10264},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[10265],{"metadata":10266,"sys":10269,"fields":10276},{"tags":10267,"concepts":10268},[],[],{"space":10270,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10272,"publishedVersion":443,"revision":63,"contentType":10274,"locale":29},{"sys":10271},{"type":12,"linkType":13,"id":14},{"sys":10273},{"id":21,"type":12,"linkType":22},{"sys":10275},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10277,"metaTitle":453,"metaDescription":454,"mainTitle":10278,"subtitle":472,"heroImage":10293,"ctaButton":495,"ctaLink":496},[452],{"data":10279,"content":10280,"nodeType":75},{},[10281,10287],{"data":10282,"content":10283,"nodeType":465},{},[10284],{"data":10285,"marks":10286,"value":464,"nodeType":83},{},[],{"data":10288,"content":10289,"nodeType":92},{},[10290],{"data":10291,"marks":10292,"value":230,"nodeType":83},{},[],{"metadata":10294,"sys":10297,"fields":10302},{"tags":10295,"concepts":10296},[],[],{"space":10298,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10300,"publishedVersion":63,"revision":45,"locale":29},{"sys":10299},{"type":12,"linkType":13,"id":14},{"sys":10301},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10303},{"url":487,"details":10304,"fileName":493,"contentType":494},{"size":489,"image":10305},{"width":491,"height":492},{"sys":10307,"fields":10310},{"id":10308,"createdAt":10309},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":10311,"slug":10312,"articleIntro":10311,"category":10313},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[10314],{"metadata":10315,"sys":10318,"fields":10325},{"tags":10316,"concepts":10317},[],[],{"space":10319,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10321,"publishedVersion":443,"revision":63,"contentType":10323,"locale":29},{"sys":10320},{"type":12,"linkType":13,"id":14},{"sys":10322},{"id":21,"type":12,"linkType":22},{"sys":10324},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10326,"metaTitle":453,"metaDescription":454,"mainTitle":10327,"subtitle":472,"heroImage":10342,"ctaButton":495,"ctaLink":496},[452],{"data":10328,"content":10329,"nodeType":75},{},[10330,10336],{"data":10331,"content":10332,"nodeType":465},{},[10333],{"data":10334,"marks":10335,"value":464,"nodeType":83},{},[],{"data":10337,"content":10338,"nodeType":92},{},[10339],{"data":10340,"marks":10341,"value":230,"nodeType":83},{},[],{"metadata":10343,"sys":10346,"fields":10351},{"tags":10344,"concepts":10345},[],[],{"space":10347,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10349,"publishedVersion":63,"revision":45,"locale":29},{"sys":10348},{"type":12,"linkType":13,"id":14},{"sys":10350},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10352},{"url":487,"details":10353,"fileName":493,"contentType":494},{"size":489,"image":10354},{"width":491,"height":492},{"sys":10356,"fields":10359},{"id":10357,"createdAt":10358},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":10360,"slug":10361,"articleIntro":10360,"category":10362},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[10363],{"metadata":10364,"sys":10367,"fields":10374},{"tags":10365,"concepts":10366},[],[],{"space":10368,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10370,"publishedVersion":443,"revision":63,"contentType":10372,"locale":29},{"sys":10369},{"type":12,"linkType":13,"id":14},{"sys":10371},{"id":21,"type":12,"linkType":22},{"sys":10373},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10375,"metaTitle":453,"metaDescription":454,"mainTitle":10376,"subtitle":472,"heroImage":10391,"ctaButton":495,"ctaLink":496},[452],{"data":10377,"content":10378,"nodeType":75},{},[10379,10385],{"data":10380,"content":10381,"nodeType":465},{},[10382],{"data":10383,"marks":10384,"value":464,"nodeType":83},{},[],{"data":10386,"content":10387,"nodeType":92},{},[10388],{"data":10389,"marks":10390,"value":230,"nodeType":83},{},[],{"metadata":10392,"sys":10395,"fields":10400},{"tags":10393,"concepts":10394},[],[],{"space":10396,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10398,"publishedVersion":63,"revision":45,"locale":29},{"sys":10397},{"type":12,"linkType":13,"id":14},{"sys":10399},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10401},{"url":487,"details":10402,"fileName":493,"contentType":494},{"size":489,"image":10403},{"width":491,"height":492},{"sys":10405,"fields":10408},{"id":10406,"createdAt":10407},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":10409,"slug":10410,"articleIntro":10409,"category":10411},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[10412],{"metadata":10413,"sys":10416,"fields":10423},{"tags":10414,"concepts":10415},[],[],{"space":10417,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10419,"publishedVersion":443,"revision":63,"contentType":10421,"locale":29},{"sys":10418},{"type":12,"linkType":13,"id":14},{"sys":10420},{"id":21,"type":12,"linkType":22},{"sys":10422},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10424,"metaTitle":453,"metaDescription":454,"mainTitle":10425,"subtitle":472,"heroImage":10440,"ctaButton":495,"ctaLink":496},[452],{"data":10426,"content":10427,"nodeType":75},{},[10428,10434],{"data":10429,"content":10430,"nodeType":465},{},[10431],{"data":10432,"marks":10433,"value":464,"nodeType":83},{},[],{"data":10435,"content":10436,"nodeType":92},{},[10437],{"data":10438,"marks":10439,"value":230,"nodeType":83},{},[],{"metadata":10441,"sys":10444,"fields":10449},{"tags":10442,"concepts":10443},[],[],{"space":10445,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10447,"publishedVersion":63,"revision":45,"locale":29},{"sys":10446},{"type":12,"linkType":13,"id":14},{"sys":10448},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10450},{"url":487,"details":10451,"fileName":493,"contentType":494},{"size":489,"image":10452},{"width":491,"height":492},{"sys":10454,"fields":10457},{"id":10455,"createdAt":10456},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":10458,"slug":10459,"articleIntro":10458,"category":10460},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[10461],{"metadata":10462,"sys":10465,"fields":10472},{"tags":10463,"concepts":10464},[],[],{"space":10466,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10468,"publishedVersion":443,"revision":63,"contentType":10470,"locale":29},{"sys":10467},{"type":12,"linkType":13,"id":14},{"sys":10469},{"id":21,"type":12,"linkType":22},{"sys":10471},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10473,"metaTitle":453,"metaDescription":454,"mainTitle":10474,"subtitle":472,"heroImage":10489,"ctaButton":495,"ctaLink":496},[452],{"data":10475,"content":10476,"nodeType":75},{},[10477,10483],{"data":10478,"content":10479,"nodeType":465},{},[10480],{"data":10481,"marks":10482,"value":464,"nodeType":83},{},[],{"data":10484,"content":10485,"nodeType":92},{},[10486],{"data":10487,"marks":10488,"value":230,"nodeType":83},{},[],{"metadata":10490,"sys":10493,"fields":10498},{"tags":10491,"concepts":10492},[],[],{"space":10494,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10496,"publishedVersion":63,"revision":45,"locale":29},{"sys":10495},{"type":12,"linkType":13,"id":14},{"sys":10497},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10499},{"url":487,"details":10500,"fileName":493,"contentType":494},{"size":489,"image":10501},{"width":491,"height":492},{"sys":10503,"fields":10506},{"id":10504,"createdAt":10505},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":10507,"slug":10508,"articleIntro":10507,"category":10509},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[10510],{"metadata":10511,"sys":10514,"fields":10521},{"tags":10512,"concepts":10513},[],[],{"space":10515,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10517,"publishedVersion":443,"revision":63,"contentType":10519,"locale":29},{"sys":10516},{"type":12,"linkType":13,"id":14},{"sys":10518},{"id":21,"type":12,"linkType":22},{"sys":10520},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10522,"metaTitle":453,"metaDescription":454,"mainTitle":10523,"subtitle":472,"heroImage":10538,"ctaButton":495,"ctaLink":496},[452],{"data":10524,"content":10525,"nodeType":75},{},[10526,10532],{"data":10527,"content":10528,"nodeType":465},{},[10529],{"data":10530,"marks":10531,"value":464,"nodeType":83},{},[],{"data":10533,"content":10534,"nodeType":92},{},[10535],{"data":10536,"marks":10537,"value":230,"nodeType":83},{},[],{"metadata":10539,"sys":10542,"fields":10547},{"tags":10540,"concepts":10541},[],[],{"space":10543,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10545,"publishedVersion":63,"revision":45,"locale":29},{"sys":10544},{"type":12,"linkType":13,"id":14},{"sys":10546},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10548},{"url":487,"details":10549,"fileName":493,"contentType":494},{"size":489,"image":10550},{"width":491,"height":492},{"sys":10552,"fields":10555},{"id":10553,"createdAt":10554},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":10556,"slug":10557,"articleIntro":10556,"category":10558},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[10559],{"metadata":10560,"sys":10563,"fields":10570},{"tags":10561,"concepts":10562},[],[],{"space":10564,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10566,"publishedVersion":443,"revision":63,"contentType":10568,"locale":29},{"sys":10565},{"type":12,"linkType":13,"id":14},{"sys":10567},{"id":21,"type":12,"linkType":22},{"sys":10569},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10571,"metaTitle":453,"metaDescription":454,"mainTitle":10572,"subtitle":472,"heroImage":10587,"ctaButton":495,"ctaLink":496},[452],{"data":10573,"content":10574,"nodeType":75},{},[10575,10581],{"data":10576,"content":10577,"nodeType":465},{},[10578],{"data":10579,"marks":10580,"value":464,"nodeType":83},{},[],{"data":10582,"content":10583,"nodeType":92},{},[10584],{"data":10585,"marks":10586,"value":230,"nodeType":83},{},[],{"metadata":10588,"sys":10591,"fields":10596},{"tags":10589,"concepts":10590},[],[],{"space":10592,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10594,"publishedVersion":63,"revision":45,"locale":29},{"sys":10593},{"type":12,"linkType":13,"id":14},{"sys":10595},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10597},{"url":487,"details":10598,"fileName":493,"contentType":494},{"size":489,"image":10599},{"width":491,"height":492},{"sys":10601,"fields":10604},{"id":10602,"createdAt":10603},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":10605,"slug":10606,"articleIntro":10605,"category":10607},"6161 - Multirisques","compte-6161-multirisques",[10608],{"metadata":10609,"sys":10612,"fields":10619},{"tags":10610,"concepts":10611},[],[],{"space":10613,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10615,"publishedVersion":443,"revision":63,"contentType":10617,"locale":29},{"sys":10614},{"type":12,"linkType":13,"id":14},{"sys":10616},{"id":21,"type":12,"linkType":22},{"sys":10618},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10620,"metaTitle":453,"metaDescription":454,"mainTitle":10621,"subtitle":472,"heroImage":10636,"ctaButton":495,"ctaLink":496},[452],{"data":10622,"content":10623,"nodeType":75},{},[10624,10630],{"data":10625,"content":10626,"nodeType":465},{},[10627],{"data":10628,"marks":10629,"value":464,"nodeType":83},{},[],{"data":10631,"content":10632,"nodeType":92},{},[10633],{"data":10634,"marks":10635,"value":230,"nodeType":83},{},[],{"metadata":10637,"sys":10640,"fields":10645},{"tags":10638,"concepts":10639},[],[],{"space":10641,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10643,"publishedVersion":63,"revision":45,"locale":29},{"sys":10642},{"type":12,"linkType":13,"id":14},{"sys":10644},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10646},{"url":487,"details":10647,"fileName":493,"contentType":494},{"size":489,"image":10648},{"width":491,"height":492},{"sys":10650,"fields":10653},{"id":10651,"createdAt":10652},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":10654,"slug":10655,"articleIntro":-1,"category":10656},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[10657],{"metadata":10658,"sys":10661,"fields":10668},{"tags":10659,"concepts":10660},[],[],{"space":10662,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10664,"publishedVersion":443,"revision":63,"contentType":10666,"locale":29},{"sys":10663},{"type":12,"linkType":13,"id":14},{"sys":10665},{"id":21,"type":12,"linkType":22},{"sys":10667},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10669,"metaTitle":453,"metaDescription":454,"mainTitle":10670,"subtitle":472,"heroImage":10685,"ctaButton":495,"ctaLink":496},[452],{"data":10671,"content":10672,"nodeType":75},{},[10673,10679],{"data":10674,"content":10675,"nodeType":465},{},[10676],{"data":10677,"marks":10678,"value":464,"nodeType":83},{},[],{"data":10680,"content":10681,"nodeType":92},{},[10682],{"data":10683,"marks":10684,"value":230,"nodeType":83},{},[],{"metadata":10686,"sys":10689,"fields":10694},{"tags":10687,"concepts":10688},[],[],{"space":10690,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10692,"publishedVersion":63,"revision":45,"locale":29},{"sys":10691},{"type":12,"linkType":13,"id":14},{"sys":10693},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10695},{"url":487,"details":10696,"fileName":493,"contentType":494},{"size":489,"image":10697},{"width":491,"height":492},{"sys":10699,"fields":10702},{"id":10700,"createdAt":10701},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":10703,"slug":10704,"articleIntro":-1,"category":10705},"Compte 411 - Clients","compte-411-clients",[10706],{"metadata":10707,"sys":10710,"fields":10717},{"tags":10708,"concepts":10709},[],[],{"space":10711,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10713,"publishedVersion":443,"revision":63,"contentType":10715,"locale":29},{"sys":10712},{"type":12,"linkType":13,"id":14},{"sys":10714},{"id":21,"type":12,"linkType":22},{"sys":10716},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10718,"metaTitle":453,"metaDescription":454,"mainTitle":10719,"subtitle":472,"heroImage":10734,"ctaButton":495,"ctaLink":496},[452],{"data":10720,"content":10721,"nodeType":75},{},[10722,10728],{"data":10723,"content":10724,"nodeType":465},{},[10725],{"data":10726,"marks":10727,"value":464,"nodeType":83},{},[],{"data":10729,"content":10730,"nodeType":92},{},[10731],{"data":10732,"marks":10733,"value":230,"nodeType":83},{},[],{"metadata":10735,"sys":10738,"fields":10743},{"tags":10736,"concepts":10737},[],[],{"space":10739,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10741,"publishedVersion":63,"revision":45,"locale":29},{"sys":10740},{"type":12,"linkType":13,"id":14},{"sys":10742},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10744},{"url":487,"details":10745,"fileName":493,"contentType":494},{"size":489,"image":10746},{"width":491,"height":492},{"sys":10748,"fields":10751},{"id":10749,"createdAt":10750},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":10752,"slug":10753,"articleIntro":10752,"category":10754},"4886 - Charges","compte-4886-charges",[10755],{"metadata":10756,"sys":10759,"fields":10766},{"tags":10757,"concepts":10758},[],[],{"space":10760,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10762,"publishedVersion":443,"revision":63,"contentType":10764,"locale":29},{"sys":10761},{"type":12,"linkType":13,"id":14},{"sys":10763},{"id":21,"type":12,"linkType":22},{"sys":10765},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10767,"metaTitle":453,"metaDescription":454,"mainTitle":10768,"subtitle":472,"heroImage":10783,"ctaButton":495,"ctaLink":496},[452],{"data":10769,"content":10770,"nodeType":75},{},[10771,10777],{"data":10772,"content":10773,"nodeType":465},{},[10774],{"data":10775,"marks":10776,"value":464,"nodeType":83},{},[],{"data":10778,"content":10779,"nodeType":92},{},[10780],{"data":10781,"marks":10782,"value":230,"nodeType":83},{},[],{"metadata":10784,"sys":10787,"fields":10792},{"tags":10785,"concepts":10786},[],[],{"space":10788,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10790,"publishedVersion":63,"revision":45,"locale":29},{"sys":10789},{"type":12,"linkType":13,"id":14},{"sys":10791},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10793},{"url":487,"details":10794,"fileName":493,"contentType":494},{"size":489,"image":10795},{"width":491,"height":492},{"sys":10797,"fields":10800},{"id":10798,"createdAt":10799},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":10801,"slug":10802,"articleIntro":-1,"category":10803},"Compte 512 - Banques","compte-512-banques",[10804],{"metadata":10805,"sys":10808,"fields":10815},{"tags":10806,"concepts":10807},[],[],{"space":10809,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10811,"publishedVersion":443,"revision":63,"contentType":10813,"locale":29},{"sys":10810},{"type":12,"linkType":13,"id":14},{"sys":10812},{"id":21,"type":12,"linkType":22},{"sys":10814},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10816,"metaTitle":453,"metaDescription":454,"mainTitle":10817,"subtitle":472,"heroImage":10832,"ctaButton":495,"ctaLink":496},[452],{"data":10818,"content":10819,"nodeType":75},{},[10820,10826],{"data":10821,"content":10822,"nodeType":465},{},[10823],{"data":10824,"marks":10825,"value":464,"nodeType":83},{},[],{"data":10827,"content":10828,"nodeType":92},{},[10829],{"data":10830,"marks":10831,"value":230,"nodeType":83},{},[],{"metadata":10833,"sys":10836,"fields":10841},{"tags":10834,"concepts":10835},[],[],{"space":10837,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10839,"publishedVersion":63,"revision":45,"locale":29},{"sys":10838},{"type":12,"linkType":13,"id":14},{"sys":10840},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10842},{"url":487,"details":10843,"fileName":493,"contentType":494},{"size":489,"image":10844},{"width":491,"height":492},{"sys":10846,"fields":10849},{"id":10847,"createdAt":10848},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":10850,"slug":10851,"articleIntro":10850,"category":10852},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[10853],{"metadata":10854,"sys":10857,"fields":10864},{"tags":10855,"concepts":10856},[],[],{"space":10858,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10860,"publishedVersion":443,"revision":63,"contentType":10862,"locale":29},{"sys":10859},{"type":12,"linkType":13,"id":14},{"sys":10861},{"id":21,"type":12,"linkType":22},{"sys":10863},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10865,"metaTitle":453,"metaDescription":454,"mainTitle":10866,"subtitle":472,"heroImage":10881,"ctaButton":495,"ctaLink":496},[452],{"data":10867,"content":10868,"nodeType":75},{},[10869,10875],{"data":10870,"content":10871,"nodeType":465},{},[10872],{"data":10873,"marks":10874,"value":464,"nodeType":83},{},[],{"data":10876,"content":10877,"nodeType":92},{},[10878],{"data":10879,"marks":10880,"value":230,"nodeType":83},{},[],{"metadata":10882,"sys":10885,"fields":10890},{"tags":10883,"concepts":10884},[],[],{"space":10886,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10888,"publishedVersion":63,"revision":45,"locale":29},{"sys":10887},{"type":12,"linkType":13,"id":14},{"sys":10889},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10891},{"url":487,"details":10892,"fileName":493,"contentType":494},{"size":489,"image":10893},{"width":491,"height":492},{"sys":10895,"fields":10898},{"id":10896,"createdAt":10897},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":10899,"slug":10900,"articleIntro":10899,"category":10901},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[10902],{"metadata":10903,"sys":10906,"fields":10913},{"tags":10904,"concepts":10905},[],[],{"space":10907,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10909,"publishedVersion":443,"revision":63,"contentType":10911,"locale":29},{"sys":10908},{"type":12,"linkType":13,"id":14},{"sys":10910},{"id":21,"type":12,"linkType":22},{"sys":10912},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10914,"metaTitle":453,"metaDescription":454,"mainTitle":10915,"subtitle":472,"heroImage":10930,"ctaButton":495,"ctaLink":496},[452],{"data":10916,"content":10917,"nodeType":75},{},[10918,10924],{"data":10919,"content":10920,"nodeType":465},{},[10921],{"data":10922,"marks":10923,"value":464,"nodeType":83},{},[],{"data":10925,"content":10926,"nodeType":92},{},[10927],{"data":10928,"marks":10929,"value":230,"nodeType":83},{},[],{"metadata":10931,"sys":10934,"fields":10939},{"tags":10932,"concepts":10933},[],[],{"space":10935,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10937,"publishedVersion":63,"revision":45,"locale":29},{"sys":10936},{"type":12,"linkType":13,"id":14},{"sys":10938},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10940},{"url":487,"details":10941,"fileName":493,"contentType":494},{"size":489,"image":10942},{"width":491,"height":492},{"sys":10944,"fields":10947},{"id":10945,"createdAt":10946},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":10948,"slug":10949,"articleIntro":-1,"category":10950},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[10951],{"metadata":10952,"sys":10955,"fields":10962},{"tags":10953,"concepts":10954},[],[],{"space":10956,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":10958,"publishedVersion":443,"revision":63,"contentType":10960,"locale":29},{"sys":10957},{"type":12,"linkType":13,"id":14},{"sys":10959},{"id":21,"type":12,"linkType":22},{"sys":10961},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":10963,"metaTitle":453,"metaDescription":454,"mainTitle":10964,"subtitle":472,"heroImage":10979,"ctaButton":495,"ctaLink":496},[452],{"data":10965,"content":10966,"nodeType":75},{},[10967,10973],{"data":10968,"content":10969,"nodeType":465},{},[10970],{"data":10971,"marks":10972,"value":464,"nodeType":83},{},[],{"data":10974,"content":10975,"nodeType":92},{},[10976],{"data":10977,"marks":10978,"value":230,"nodeType":83},{},[],{"metadata":10980,"sys":10983,"fields":10988},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":10986,"publishedVersion":63,"revision":45,"locale":29},{"sys":10985},{"type":12,"linkType":13,"id":14},{"sys":10987},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":10989},{"url":487,"details":10990,"fileName":493,"contentType":494},{"size":489,"image":10991},{"width":491,"height":492},{"sys":10993,"fields":10996},{"id":10994,"createdAt":10995},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":10997,"slug":10998,"articleIntro":10997,"category":10999},"4551 - Principal","compte-4551-principal",[11000],{"metadata":11001,"sys":11004,"fields":11011},{"tags":11002,"concepts":11003},[],[],{"space":11005,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11007,"publishedVersion":443,"revision":63,"contentType":11009,"locale":29},{"sys":11006},{"type":12,"linkType":13,"id":14},{"sys":11008},{"id":21,"type":12,"linkType":22},{"sys":11010},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11012,"metaTitle":453,"metaDescription":454,"mainTitle":11013,"subtitle":472,"heroImage":11028,"ctaButton":495,"ctaLink":496},[452],{"data":11014,"content":11015,"nodeType":75},{},[11016,11022],{"data":11017,"content":11018,"nodeType":465},{},[11019],{"data":11020,"marks":11021,"value":464,"nodeType":83},{},[],{"data":11023,"content":11024,"nodeType":92},{},[11025],{"data":11026,"marks":11027,"value":230,"nodeType":83},{},[],{"metadata":11029,"sys":11032,"fields":11037},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11035,"publishedVersion":63,"revision":45,"locale":29},{"sys":11034},{"type":12,"linkType":13,"id":14},{"sys":11036},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11038},{"url":487,"details":11039,"fileName":493,"contentType":494},{"size":489,"image":11040},{"width":491,"height":492},{"sys":11042,"fields":11045},{"id":11043,"createdAt":11044},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":11046,"slug":11047,"articleIntro":11046,"category":11048},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[11049],{"metadata":11050,"sys":11053,"fields":11060},{"tags":11051,"concepts":11052},[],[],{"space":11054,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11056,"publishedVersion":443,"revision":63,"contentType":11058,"locale":29},{"sys":11055},{"type":12,"linkType":13,"id":14},{"sys":11057},{"id":21,"type":12,"linkType":22},{"sys":11059},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11061,"metaTitle":453,"metaDescription":454,"mainTitle":11062,"subtitle":472,"heroImage":11077,"ctaButton":495,"ctaLink":496},[452],{"data":11063,"content":11064,"nodeType":75},{},[11065,11071],{"data":11066,"content":11067,"nodeType":465},{},[11068],{"data":11069,"marks":11070,"value":464,"nodeType":83},{},[],{"data":11072,"content":11073,"nodeType":92},{},[11074],{"data":11075,"marks":11076,"value":230,"nodeType":83},{},[],{"metadata":11078,"sys":11081,"fields":11086},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11084,"publishedVersion":63,"revision":45,"locale":29},{"sys":11083},{"type":12,"linkType":13,"id":14},{"sys":11085},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11087},{"url":487,"details":11088,"fileName":493,"contentType":494},{"size":489,"image":11089},{"width":491,"height":492},{"sys":11091,"fields":11094},{"id":11092,"createdAt":11093},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":11095,"slug":11096,"articleIntro":11095,"category":11097},"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",[11098],{"metadata":11099,"sys":11102,"fields":11109},{"tags":11100,"concepts":11101},[],[],{"space":11103,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11105,"publishedVersion":443,"revision":63,"contentType":11107,"locale":29},{"sys":11104},{"type":12,"linkType":13,"id":14},{"sys":11106},{"id":21,"type":12,"linkType":22},{"sys":11108},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11110,"metaTitle":453,"metaDescription":454,"mainTitle":11111,"subtitle":472,"heroImage":11126,"ctaButton":495,"ctaLink":496},[452],{"data":11112,"content":11113,"nodeType":75},{},[11114,11120],{"data":11115,"content":11116,"nodeType":465},{},[11117],{"data":11118,"marks":11119,"value":464,"nodeType":83},{},[],{"data":11121,"content":11122,"nodeType":92},{},[11123],{"data":11124,"marks":11125,"value":230,"nodeType":83},{},[],{"metadata":11127,"sys":11130,"fields":11135},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11133,"publishedVersion":63,"revision":45,"locale":29},{"sys":11132},{"type":12,"linkType":13,"id":14},{"sys":11134},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11136},{"url":487,"details":11137,"fileName":493,"contentType":494},{"size":489,"image":11138},{"width":491,"height":492},{"sys":11140,"fields":11143},{"id":11141,"createdAt":11142},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":11144,"slug":11145,"articleIntro":11144,"category":11146},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[11147],{"metadata":11148,"sys":11151,"fields":11158},{"tags":11149,"concepts":11150},[],[],{"space":11152,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11154,"publishedVersion":443,"revision":63,"contentType":11156,"locale":29},{"sys":11153},{"type":12,"linkType":13,"id":14},{"sys":11155},{"id":21,"type":12,"linkType":22},{"sys":11157},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11159,"metaTitle":453,"metaDescription":454,"mainTitle":11160,"subtitle":472,"heroImage":11175,"ctaButton":495,"ctaLink":496},[452],{"data":11161,"content":11162,"nodeType":75},{},[11163,11169],{"data":11164,"content":11165,"nodeType":465},{},[11166],{"data":11167,"marks":11168,"value":464,"nodeType":83},{},[],{"data":11170,"content":11171,"nodeType":92},{},[11172],{"data":11173,"marks":11174,"value":230,"nodeType":83},{},[],{"metadata":11176,"sys":11179,"fields":11184},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11182,"publishedVersion":63,"revision":45,"locale":29},{"sys":11181},{"type":12,"linkType":13,"id":14},{"sys":11183},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11185},{"url":487,"details":11186,"fileName":493,"contentType":494},{"size":489,"image":11187},{"width":491,"height":492},{"sys":11189,"fields":11191},{"id":11190,"createdAt":9916},"1gL1TVBdSVq2maqsnWjSUW",{"title":11192,"slug":11193,"articleIntro":-1,"category":11194},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[11195],{"metadata":11196,"sys":11199,"fields":11206},{"tags":11197,"concepts":11198},[],[],{"space":11200,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11202,"publishedVersion":443,"revision":63,"contentType":11204,"locale":29},{"sys":11201},{"type":12,"linkType":13,"id":14},{"sys":11203},{"id":21,"type":12,"linkType":22},{"sys":11205},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11207,"metaTitle":453,"metaDescription":454,"mainTitle":11208,"subtitle":472,"heroImage":11223,"ctaButton":495,"ctaLink":496},[452],{"data":11209,"content":11210,"nodeType":75},{},[11211,11217],{"data":11212,"content":11213,"nodeType":465},{},[11214],{"data":11215,"marks":11216,"value":464,"nodeType":83},{},[],{"data":11218,"content":11219,"nodeType":92},{},[11220],{"data":11221,"marks":11222,"value":230,"nodeType":83},{},[],{"metadata":11224,"sys":11227,"fields":11232},{"tags":11225,"concepts":11226},[],[],{"space":11228,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11230,"publishedVersion":63,"revision":45,"locale":29},{"sys":11229},{"type":12,"linkType":13,"id":14},{"sys":11231},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11233},{"url":487,"details":11234,"fileName":493,"contentType":494},{"size":489,"image":11235},{"width":491,"height":492},{"sys":11237,"fields":11240},{"id":11238,"createdAt":11239},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":11241,"slug":11242,"articleIntro":11241,"category":11243},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[11244],{"metadata":11245,"sys":11248,"fields":11255},{"tags":11246,"concepts":11247},[],[],{"space":11249,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11251,"publishedVersion":443,"revision":63,"contentType":11253,"locale":29},{"sys":11250},{"type":12,"linkType":13,"id":14},{"sys":11252},{"id":21,"type":12,"linkType":22},{"sys":11254},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11256,"metaTitle":453,"metaDescription":454,"mainTitle":11257,"subtitle":472,"heroImage":11272,"ctaButton":495,"ctaLink":496},[452],{"data":11258,"content":11259,"nodeType":75},{},[11260,11266],{"data":11261,"content":11262,"nodeType":465},{},[11263],{"data":11264,"marks":11265,"value":464,"nodeType":83},{},[],{"data":11267,"content":11268,"nodeType":92},{},[11269],{"data":11270,"marks":11271,"value":230,"nodeType":83},{},[],{"metadata":11273,"sys":11276,"fields":11281},{"tags":11274,"concepts":11275},[],[],{"space":11277,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11279,"publishedVersion":63,"revision":45,"locale":29},{"sys":11278},{"type":12,"linkType":13,"id":14},{"sys":11280},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11282},{"url":487,"details":11283,"fileName":493,"contentType":494},{"size":489,"image":11284},{"width":491,"height":492},{"sys":11286,"fields":11289},{"id":11287,"createdAt":11288},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":11290,"slug":11291,"articleIntro":-1,"category":11292},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[11293],{"metadata":11294,"sys":11297,"fields":11304},{"tags":11295,"concepts":11296},[],[],{"space":11298,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11300,"publishedVersion":443,"revision":63,"contentType":11302,"locale":29},{"sys":11299},{"type":12,"linkType":13,"id":14},{"sys":11301},{"id":21,"type":12,"linkType":22},{"sys":11303},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11305,"metaTitle":453,"metaDescription":454,"mainTitle":11306,"subtitle":472,"heroImage":11321,"ctaButton":495,"ctaLink":496},[452],{"data":11307,"content":11308,"nodeType":75},{},[11309,11315],{"data":11310,"content":11311,"nodeType":465},{},[11312],{"data":11313,"marks":11314,"value":464,"nodeType":83},{},[],{"data":11316,"content":11317,"nodeType":92},{},[11318],{"data":11319,"marks":11320,"value":230,"nodeType":83},{},[],{"metadata":11322,"sys":11325,"fields":11330},{"tags":11323,"concepts":11324},[],[],{"space":11326,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11328,"publishedVersion":63,"revision":45,"locale":29},{"sys":11327},{"type":12,"linkType":13,"id":14},{"sys":11329},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11331},{"url":487,"details":11332,"fileName":493,"contentType":494},{"size":489,"image":11333},{"width":491,"height":492},{"sys":11335,"fields":11338},{"id":11336,"createdAt":11337},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":11339,"slug":11340,"articleIntro":11339,"category":11341},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[11342],{"metadata":11343,"sys":11346,"fields":11353},{"tags":11344,"concepts":11345},[],[],{"space":11347,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11349,"publishedVersion":443,"revision":63,"contentType":11351,"locale":29},{"sys":11348},{"type":12,"linkType":13,"id":14},{"sys":11350},{"id":21,"type":12,"linkType":22},{"sys":11352},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11354,"metaTitle":453,"metaDescription":454,"mainTitle":11355,"subtitle":472,"heroImage":11370,"ctaButton":495,"ctaLink":496},[452],{"data":11356,"content":11357,"nodeType":75},{},[11358,11364],{"data":11359,"content":11360,"nodeType":465},{},[11361],{"data":11362,"marks":11363,"value":464,"nodeType":83},{},[],{"data":11365,"content":11366,"nodeType":92},{},[11367],{"data":11368,"marks":11369,"value":230,"nodeType":83},{},[],{"metadata":11371,"sys":11374,"fields":11379},{"tags":11372,"concepts":11373},[],[],{"space":11375,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11377,"publishedVersion":63,"revision":45,"locale":29},{"sys":11376},{"type":12,"linkType":13,"id":14},{"sys":11378},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11380},{"url":487,"details":11381,"fileName":493,"contentType":494},{"size":489,"image":11382},{"width":491,"height":492},{"sys":11384,"fields":11387},{"id":11385,"createdAt":11386},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":11388,"slug":11389,"articleIntro":11388,"category":11390},"Compte 53 - Caisse","compte-53-caisse",[11391],{"metadata":11392,"sys":11395,"fields":11402},{"tags":11393,"concepts":11394},[],[],{"space":11396,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11398,"publishedVersion":443,"revision":63,"contentType":11400,"locale":29},{"sys":11397},{"type":12,"linkType":13,"id":14},{"sys":11399},{"id":21,"type":12,"linkType":22},{"sys":11401},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11403,"metaTitle":453,"metaDescription":454,"mainTitle":11404,"subtitle":472,"heroImage":11419,"ctaButton":495,"ctaLink":496},[452],{"data":11405,"content":11406,"nodeType":75},{},[11407,11413],{"data":11408,"content":11409,"nodeType":465},{},[11410],{"data":11411,"marks":11412,"value":464,"nodeType":83},{},[],{"data":11414,"content":11415,"nodeType":92},{},[11416],{"data":11417,"marks":11418,"value":230,"nodeType":83},{},[],{"metadata":11420,"sys":11423,"fields":11428},{"tags":11421,"concepts":11422},[],[],{"space":11424,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11426,"publishedVersion":63,"revision":45,"locale":29},{"sys":11425},{"type":12,"linkType":13,"id":14},{"sys":11427},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11429},{"url":487,"details":11430,"fileName":493,"contentType":494},{"size":489,"image":11431},{"width":491,"height":492},{"sys":11433,"fields":11436},{"id":11434,"createdAt":11435},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":11437,"slug":11438,"articleIntro":11437,"category":11439},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[11440],{"metadata":11441,"sys":11444,"fields":11451},{"tags":11442,"concepts":11443},[],[],{"space":11445,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11447,"publishedVersion":443,"revision":63,"contentType":11449,"locale":29},{"sys":11446},{"type":12,"linkType":13,"id":14},{"sys":11448},{"id":21,"type":12,"linkType":22},{"sys":11450},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11452,"metaTitle":453,"metaDescription":454,"mainTitle":11453,"subtitle":472,"heroImage":11468,"ctaButton":495,"ctaLink":496},[452],{"data":11454,"content":11455,"nodeType":75},{},[11456,11462],{"data":11457,"content":11458,"nodeType":465},{},[11459],{"data":11460,"marks":11461,"value":464,"nodeType":83},{},[],{"data":11463,"content":11464,"nodeType":92},{},[11465],{"data":11466,"marks":11467,"value":230,"nodeType":83},{},[],{"metadata":11469,"sys":11472,"fields":11477},{"tags":11470,"concepts":11471},[],[],{"space":11473,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11475,"publishedVersion":63,"revision":45,"locale":29},{"sys":11474},{"type":12,"linkType":13,"id":14},{"sys":11476},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11478},{"url":487,"details":11479,"fileName":493,"contentType":494},{"size":489,"image":11480},{"width":491,"height":492},{"sys":11482,"fields":11485},{"id":11483,"createdAt":11484},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":11486,"slug":11487,"articleIntro":11486,"category":11488},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[11489],{"metadata":11490,"sys":11493,"fields":11500},{"tags":11491,"concepts":11492},[],[],{"space":11494,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11496,"publishedVersion":443,"revision":63,"contentType":11498,"locale":29},{"sys":11495},{"type":12,"linkType":13,"id":14},{"sys":11497},{"id":21,"type":12,"linkType":22},{"sys":11499},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11501,"metaTitle":453,"metaDescription":454,"mainTitle":11502,"subtitle":472,"heroImage":11517,"ctaButton":495,"ctaLink":496},[452],{"data":11503,"content":11504,"nodeType":75},{},[11505,11511],{"data":11506,"content":11507,"nodeType":465},{},[11508],{"data":11509,"marks":11510,"value":464,"nodeType":83},{},[],{"data":11512,"content":11513,"nodeType":92},{},[11514],{"data":11515,"marks":11516,"value":230,"nodeType":83},{},[],{"metadata":11518,"sys":11521,"fields":11526},{"tags":11519,"concepts":11520},[],[],{"space":11522,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11524,"publishedVersion":63,"revision":45,"locale":29},{"sys":11523},{"type":12,"linkType":13,"id":14},{"sys":11525},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11527},{"url":487,"details":11528,"fileName":493,"contentType":494},{"size":489,"image":11529},{"width":491,"height":492},{"sys":11531,"fields":11534},{"id":11532,"createdAt":11533},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":11535,"slug":11536,"articleIntro":11535,"category":11537},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[11538],{"metadata":11539,"sys":11542,"fields":11549},{"tags":11540,"concepts":11541},[],[],{"space":11543,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11545,"publishedVersion":443,"revision":63,"contentType":11547,"locale":29},{"sys":11544},{"type":12,"linkType":13,"id":14},{"sys":11546},{"id":21,"type":12,"linkType":22},{"sys":11548},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11550,"metaTitle":453,"metaDescription":454,"mainTitle":11551,"subtitle":472,"heroImage":11566,"ctaButton":495,"ctaLink":496},[452],{"data":11552,"content":11553,"nodeType":75},{},[11554,11560],{"data":11555,"content":11556,"nodeType":465},{},[11557],{"data":11558,"marks":11559,"value":464,"nodeType":83},{},[],{"data":11561,"content":11562,"nodeType":92},{},[11563],{"data":11564,"marks":11565,"value":230,"nodeType":83},{},[],{"metadata":11567,"sys":11570,"fields":11575},{"tags":11568,"concepts":11569},[],[],{"space":11571,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11573,"publishedVersion":63,"revision":45,"locale":29},{"sys":11572},{"type":12,"linkType":13,"id":14},{"sys":11574},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11576},{"url":487,"details":11577,"fileName":493,"contentType":494},{"size":489,"image":11578},{"width":491,"height":492},{"sys":11580,"fields":11583},{"id":11581,"createdAt":11582},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":11584,"slug":11585,"articleIntro":11584,"category":11586},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[11587],{"metadata":11588,"sys":11591,"fields":11598},{"tags":11589,"concepts":11590},[],[],{"space":11592,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11594,"publishedVersion":443,"revision":63,"contentType":11596,"locale":29},{"sys":11593},{"type":12,"linkType":13,"id":14},{"sys":11595},{"id":21,"type":12,"linkType":22},{"sys":11597},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11599,"metaTitle":453,"metaDescription":454,"mainTitle":11600,"subtitle":472,"heroImage":11615,"ctaButton":495,"ctaLink":496},[452],{"data":11601,"content":11602,"nodeType":75},{},[11603,11609],{"data":11604,"content":11605,"nodeType":465},{},[11606],{"data":11607,"marks":11608,"value":464,"nodeType":83},{},[],{"data":11610,"content":11611,"nodeType":92},{},[11612],{"data":11613,"marks":11614,"value":230,"nodeType":83},{},[],{"metadata":11616,"sys":11619,"fields":11624},{"tags":11617,"concepts":11618},[],[],{"space":11620,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11622,"publishedVersion":63,"revision":45,"locale":29},{"sys":11621},{"type":12,"linkType":13,"id":14},{"sys":11623},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11625},{"url":487,"details":11626,"fileName":493,"contentType":494},{"size":489,"image":11627},{"width":491,"height":492},{"sys":11629,"fields":11632},{"id":11630,"createdAt":11631},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":11633,"slug":11634,"articleIntro":11633,"category":11635},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[11636],{"metadata":11637,"sys":11640,"fields":11647},{"tags":11638,"concepts":11639},[],[],{"space":11641,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11643,"publishedVersion":443,"revision":63,"contentType":11645,"locale":29},{"sys":11642},{"type":12,"linkType":13,"id":14},{"sys":11644},{"id":21,"type":12,"linkType":22},{"sys":11646},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11648,"metaTitle":453,"metaDescription":454,"mainTitle":11649,"subtitle":472,"heroImage":11664,"ctaButton":495,"ctaLink":496},[452],{"data":11650,"content":11651,"nodeType":75},{},[11652,11658],{"data":11653,"content":11654,"nodeType":465},{},[11655],{"data":11656,"marks":11657,"value":464,"nodeType":83},{},[],{"data":11659,"content":11660,"nodeType":92},{},[11661],{"data":11662,"marks":11663,"value":230,"nodeType":83},{},[],{"metadata":11665,"sys":11668,"fields":11673},{"tags":11666,"concepts":11667},[],[],{"space":11669,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11671,"publishedVersion":63,"revision":45,"locale":29},{"sys":11670},{"type":12,"linkType":13,"id":14},{"sys":11672},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11674},{"url":487,"details":11675,"fileName":493,"contentType":494},{"size":489,"image":11676},{"width":491,"height":492},{"sys":11678,"fields":11681},{"id":11679,"createdAt":11680},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":11682,"slug":11683,"articleIntro":-1,"category":11684},"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",[11685],{"metadata":11686,"sys":11689,"fields":11696},{"tags":11687,"concepts":11688},[],[],{"space":11690,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11692,"publishedVersion":443,"revision":63,"contentType":11694,"locale":29},{"sys":11691},{"type":12,"linkType":13,"id":14},{"sys":11693},{"id":21,"type":12,"linkType":22},{"sys":11695},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11697,"metaTitle":453,"metaDescription":454,"mainTitle":11698,"subtitle":472,"heroImage":11713,"ctaButton":495,"ctaLink":496},[452],{"data":11699,"content":11700,"nodeType":75},{},[11701,11707],{"data":11702,"content":11703,"nodeType":465},{},[11704],{"data":11705,"marks":11706,"value":464,"nodeType":83},{},[],{"data":11708,"content":11709,"nodeType":92},{},[11710],{"data":11711,"marks":11712,"value":230,"nodeType":83},{},[],{"metadata":11714,"sys":11717,"fields":11722},{"tags":11715,"concepts":11716},[],[],{"space":11718,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11720,"publishedVersion":63,"revision":45,"locale":29},{"sys":11719},{"type":12,"linkType":13,"id":14},{"sys":11721},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11723},{"url":487,"details":11724,"fileName":493,"contentType":494},{"size":489,"image":11725},{"width":491,"height":492},{"sys":11727,"fields":11730},{"id":11728,"createdAt":11729},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":11731,"slug":11732,"articleIntro":-1,"category":11733},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[11734],{"metadata":11735,"sys":11738,"fields":11745},{"tags":11736,"concepts":11737},[],[],{"space":11739,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11741,"publishedVersion":443,"revision":63,"contentType":11743,"locale":29},{"sys":11740},{"type":12,"linkType":13,"id":14},{"sys":11742},{"id":21,"type":12,"linkType":22},{"sys":11744},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11746,"metaTitle":453,"metaDescription":454,"mainTitle":11747,"subtitle":472,"heroImage":11762,"ctaButton":495,"ctaLink":496},[452],{"data":11748,"content":11749,"nodeType":75},{},[11750,11756],{"data":11751,"content":11752,"nodeType":465},{},[11753],{"data":11754,"marks":11755,"value":464,"nodeType":83},{},[],{"data":11757,"content":11758,"nodeType":92},{},[11759],{"data":11760,"marks":11761,"value":230,"nodeType":83},{},[],{"metadata":11763,"sys":11766,"fields":11771},{"tags":11764,"concepts":11765},[],[],{"space":11767,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11769,"publishedVersion":63,"revision":45,"locale":29},{"sys":11768},{"type":12,"linkType":13,"id":14},{"sys":11770},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11772},{"url":487,"details":11773,"fileName":493,"contentType":494},{"size":489,"image":11774},{"width":491,"height":492},{"sys":11776,"fields":11779},{"id":11777,"createdAt":11778},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":11780,"slug":11781,"articleIntro":11782,"category":11783},"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.",[11784],{"metadata":11785,"sys":11788,"fields":11795},{"tags":11786,"concepts":11787},[],[],{"space":11789,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11791,"publishedVersion":443,"revision":63,"contentType":11793,"locale":29},{"sys":11790},{"type":12,"linkType":13,"id":14},{"sys":11792},{"id":21,"type":12,"linkType":22},{"sys":11794},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11796,"metaTitle":453,"metaDescription":454,"mainTitle":11797,"subtitle":472,"heroImage":11812,"ctaButton":495,"ctaLink":496},[452],{"data":11798,"content":11799,"nodeType":75},{},[11800,11806],{"data":11801,"content":11802,"nodeType":465},{},[11803],{"data":11804,"marks":11805,"value":464,"nodeType":83},{},[],{"data":11807,"content":11808,"nodeType":92},{},[11809],{"data":11810,"marks":11811,"value":230,"nodeType":83},{},[],{"metadata":11813,"sys":11816,"fields":11821},{"tags":11814,"concepts":11815},[],[],{"space":11817,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11819,"publishedVersion":63,"revision":45,"locale":29},{"sys":11818},{"type":12,"linkType":13,"id":14},{"sys":11820},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11822},{"url":487,"details":11823,"fileName":493,"contentType":494},{"size":489,"image":11824},{"width":491,"height":492},{"sys":11826,"fields":11829},{"id":11827,"createdAt":11828},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":11830,"slug":11831,"articleIntro":11830,"category":11832},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[11833],{"metadata":11834,"sys":11837,"fields":11844},{"tags":11835,"concepts":11836},[],[],{"space":11838,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11840,"publishedVersion":443,"revision":63,"contentType":11842,"locale":29},{"sys":11839},{"type":12,"linkType":13,"id":14},{"sys":11841},{"id":21,"type":12,"linkType":22},{"sys":11843},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11845,"metaTitle":453,"metaDescription":454,"mainTitle":11846,"subtitle":472,"heroImage":11861,"ctaButton":495,"ctaLink":496},[452],{"data":11847,"content":11848,"nodeType":75},{},[11849,11855],{"data":11850,"content":11851,"nodeType":465},{},[11852],{"data":11853,"marks":11854,"value":464,"nodeType":83},{},[],{"data":11856,"content":11857,"nodeType":92},{},[11858],{"data":11859,"marks":11860,"value":230,"nodeType":83},{},[],{"metadata":11862,"sys":11865,"fields":11870},{"tags":11863,"concepts":11864},[],[],{"space":11866,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11868,"publishedVersion":63,"revision":45,"locale":29},{"sys":11867},{"type":12,"linkType":13,"id":14},{"sys":11869},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11871},{"url":487,"details":11872,"fileName":493,"contentType":494},{"size":489,"image":11873},{"width":491,"height":492},{"sys":11875,"fields":11878},{"id":11876,"createdAt":11877},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":11879,"slug":11880,"articleIntro":11879,"category":11881},"274 - Prêts","compte-274-prets",[11882],{"metadata":11883,"sys":11886,"fields":11893},{"tags":11884,"concepts":11885},[],[],{"space":11887,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11889,"publishedVersion":443,"revision":63,"contentType":11891,"locale":29},{"sys":11888},{"type":12,"linkType":13,"id":14},{"sys":11890},{"id":21,"type":12,"linkType":22},{"sys":11892},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11894,"metaTitle":453,"metaDescription":454,"mainTitle":11895,"subtitle":472,"heroImage":11910,"ctaButton":495,"ctaLink":496},[452],{"data":11896,"content":11897,"nodeType":75},{},[11898,11904],{"data":11899,"content":11900,"nodeType":465},{},[11901],{"data":11902,"marks":11903,"value":464,"nodeType":83},{},[],{"data":11905,"content":11906,"nodeType":92},{},[11907],{"data":11908,"marks":11909,"value":230,"nodeType":83},{},[],{"metadata":11911,"sys":11914,"fields":11919},{"tags":11912,"concepts":11913},[],[],{"space":11915,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11917,"publishedVersion":63,"revision":45,"locale":29},{"sys":11916},{"type":12,"linkType":13,"id":14},{"sys":11918},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11920},{"url":487,"details":11921,"fileName":493,"contentType":494},{"size":489,"image":11922},{"width":491,"height":492},{"sys":11924,"fields":11927},{"id":11925,"createdAt":11926},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":11928,"slug":11929,"articleIntro":11928,"category":11930},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[11931],{"metadata":11932,"sys":11935,"fields":11942},{"tags":11933,"concepts":11934},[],[],{"space":11936,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11938,"publishedVersion":443,"revision":63,"contentType":11940,"locale":29},{"sys":11937},{"type":12,"linkType":13,"id":14},{"sys":11939},{"id":21,"type":12,"linkType":22},{"sys":11941},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11943,"metaTitle":453,"metaDescription":454,"mainTitle":11944,"subtitle":472,"heroImage":11959,"ctaButton":495,"ctaLink":496},[452],{"data":11945,"content":11946,"nodeType":75},{},[11947,11953],{"data":11948,"content":11949,"nodeType":465},{},[11950],{"data":11951,"marks":11952,"value":464,"nodeType":83},{},[],{"data":11954,"content":11955,"nodeType":92},{},[11956],{"data":11957,"marks":11958,"value":230,"nodeType":83},{},[],{"metadata":11960,"sys":11963,"fields":11968},{"tags":11961,"concepts":11962},[],[],{"space":11964,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":11966,"publishedVersion":63,"revision":45,"locale":29},{"sys":11965},{"type":12,"linkType":13,"id":14},{"sys":11967},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":11969},{"url":487,"details":11970,"fileName":493,"contentType":494},{"size":489,"image":11971},{"width":491,"height":492},{"sys":11973,"fields":11976},{"id":11974,"createdAt":11975},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":11977,"slug":11978,"articleIntro":-1,"category":11979},"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",[11980],{"metadata":11981,"sys":11984,"fields":11991},{"tags":11982,"concepts":11983},[],[],{"space":11985,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":11987,"publishedVersion":443,"revision":63,"contentType":11989,"locale":29},{"sys":11986},{"type":12,"linkType":13,"id":14},{"sys":11988},{"id":21,"type":12,"linkType":22},{"sys":11990},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":11992,"metaTitle":453,"metaDescription":454,"mainTitle":11993,"subtitle":472,"heroImage":12008,"ctaButton":495,"ctaLink":496},[452],{"data":11994,"content":11995,"nodeType":75},{},[11996,12002],{"data":11997,"content":11998,"nodeType":465},{},[11999],{"data":12000,"marks":12001,"value":464,"nodeType":83},{},[],{"data":12003,"content":12004,"nodeType":92},{},[12005],{"data":12006,"marks":12007,"value":230,"nodeType":83},{},[],{"metadata":12009,"sys":12012,"fields":12017},{"tags":12010,"concepts":12011},[],[],{"space":12013,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12015,"publishedVersion":63,"revision":45,"locale":29},{"sys":12014},{"type":12,"linkType":13,"id":14},{"sys":12016},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12018},{"url":487,"details":12019,"fileName":493,"contentType":494},{"size":489,"image":12020},{"width":491,"height":492},{"sys":12022,"fields":12025},{"id":12023,"createdAt":12024},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":12026,"slug":12027,"articleIntro":12026,"category":12028},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[12029],{"metadata":12030,"sys":12033,"fields":12040},{"tags":12031,"concepts":12032},[],[],{"space":12034,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12036,"publishedVersion":443,"revision":63,"contentType":12038,"locale":29},{"sys":12035},{"type":12,"linkType":13,"id":14},{"sys":12037},{"id":21,"type":12,"linkType":22},{"sys":12039},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12041,"metaTitle":453,"metaDescription":454,"mainTitle":12042,"subtitle":472,"heroImage":12057,"ctaButton":495,"ctaLink":496},[452],{"data":12043,"content":12044,"nodeType":75},{},[12045,12051],{"data":12046,"content":12047,"nodeType":465},{},[12048],{"data":12049,"marks":12050,"value":464,"nodeType":83},{},[],{"data":12052,"content":12053,"nodeType":92},{},[12054],{"data":12055,"marks":12056,"value":230,"nodeType":83},{},[],{"metadata":12058,"sys":12061,"fields":12066},{"tags":12059,"concepts":12060},[],[],{"space":12062,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12064,"publishedVersion":63,"revision":45,"locale":29},{"sys":12063},{"type":12,"linkType":13,"id":14},{"sys":12065},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12067},{"url":487,"details":12068,"fileName":493,"contentType":494},{"size":489,"image":12069},{"width":491,"height":492},{"sys":12071,"fields":12074},{"id":12072,"createdAt":12073},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":12075,"slug":12076,"articleIntro":-1,"category":12077},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[12078],{"metadata":12079,"sys":12082,"fields":12089},{"tags":12080,"concepts":12081},[],[],{"space":12083,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12085,"publishedVersion":443,"revision":63,"contentType":12087,"locale":29},{"sys":12084},{"type":12,"linkType":13,"id":14},{"sys":12086},{"id":21,"type":12,"linkType":22},{"sys":12088},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12090,"metaTitle":453,"metaDescription":454,"mainTitle":12091,"subtitle":472,"heroImage":12106,"ctaButton":495,"ctaLink":496},[452],{"data":12092,"content":12093,"nodeType":75},{},[12094,12100],{"data":12095,"content":12096,"nodeType":465},{},[12097],{"data":12098,"marks":12099,"value":464,"nodeType":83},{},[],{"data":12101,"content":12102,"nodeType":92},{},[12103],{"data":12104,"marks":12105,"value":230,"nodeType":83},{},[],{"metadata":12107,"sys":12110,"fields":12115},{"tags":12108,"concepts":12109},[],[],{"space":12111,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12113,"publishedVersion":63,"revision":45,"locale":29},{"sys":12112},{"type":12,"linkType":13,"id":14},{"sys":12114},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12116},{"url":487,"details":12117,"fileName":493,"contentType":494},{"size":489,"image":12118},{"width":491,"height":492},{"sys":12120,"fields":12123},{"id":12121,"createdAt":12122},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":12124,"slug":12125,"articleIntro":12124,"category":12126},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[12127],{"metadata":12128,"sys":12131,"fields":12138},{"tags":12129,"concepts":12130},[],[],{"space":12132,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12134,"publishedVersion":443,"revision":63,"contentType":12136,"locale":29},{"sys":12133},{"type":12,"linkType":13,"id":14},{"sys":12135},{"id":21,"type":12,"linkType":22},{"sys":12137},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12139,"metaTitle":453,"metaDescription":454,"mainTitle":12140,"subtitle":472,"heroImage":12155,"ctaButton":495,"ctaLink":496},[452],{"data":12141,"content":12142,"nodeType":75},{},[12143,12149],{"data":12144,"content":12145,"nodeType":465},{},[12146],{"data":12147,"marks":12148,"value":464,"nodeType":83},{},[],{"data":12150,"content":12151,"nodeType":92},{},[12152],{"data":12153,"marks":12154,"value":230,"nodeType":83},{},[],{"metadata":12156,"sys":12159,"fields":12164},{"tags":12157,"concepts":12158},[],[],{"space":12160,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12162,"publishedVersion":63,"revision":45,"locale":29},{"sys":12161},{"type":12,"linkType":13,"id":14},{"sys":12163},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12165},{"url":487,"details":12166,"fileName":493,"contentType":494},{"size":489,"image":12167},{"width":491,"height":492},{"sys":12169,"fields":12172},{"id":12170,"createdAt":12171},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":12173,"slug":12174,"articleIntro":12173,"category":12175},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[12176],{"metadata":12177,"sys":12180,"fields":12187},{"tags":12178,"concepts":12179},[],[],{"space":12181,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12183,"publishedVersion":443,"revision":63,"contentType":12185,"locale":29},{"sys":12182},{"type":12,"linkType":13,"id":14},{"sys":12184},{"id":21,"type":12,"linkType":22},{"sys":12186},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12188,"metaTitle":453,"metaDescription":454,"mainTitle":12189,"subtitle":472,"heroImage":12204,"ctaButton":495,"ctaLink":496},[452],{"data":12190,"content":12191,"nodeType":75},{},[12192,12198],{"data":12193,"content":12194,"nodeType":465},{},[12195],{"data":12196,"marks":12197,"value":464,"nodeType":83},{},[],{"data":12199,"content":12200,"nodeType":92},{},[12201],{"data":12202,"marks":12203,"value":230,"nodeType":83},{},[],{"metadata":12205,"sys":12208,"fields":12213},{"tags":12206,"concepts":12207},[],[],{"space":12209,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12211,"publishedVersion":63,"revision":45,"locale":29},{"sys":12210},{"type":12,"linkType":13,"id":14},{"sys":12212},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12214},{"url":487,"details":12215,"fileName":493,"contentType":494},{"size":489,"image":12216},{"width":491,"height":492},{"sys":12218,"fields":12221},{"id":12219,"createdAt":12220},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":12222,"slug":12223,"articleIntro":12222,"category":12224},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[12225],{"metadata":12226,"sys":12229,"fields":12236},{"tags":12227,"concepts":12228},[],[],{"space":12230,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12232,"publishedVersion":443,"revision":63,"contentType":12234,"locale":29},{"sys":12231},{"type":12,"linkType":13,"id":14},{"sys":12233},{"id":21,"type":12,"linkType":22},{"sys":12235},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12237,"metaTitle":453,"metaDescription":454,"mainTitle":12238,"subtitle":472,"heroImage":12253,"ctaButton":495,"ctaLink":496},[452],{"data":12239,"content":12240,"nodeType":75},{},[12241,12247],{"data":12242,"content":12243,"nodeType":465},{},[12244],{"data":12245,"marks":12246,"value":464,"nodeType":83},{},[],{"data":12248,"content":12249,"nodeType":92},{},[12250],{"data":12251,"marks":12252,"value":230,"nodeType":83},{},[],{"metadata":12254,"sys":12257,"fields":12262},{"tags":12255,"concepts":12256},[],[],{"space":12258,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12260,"publishedVersion":63,"revision":45,"locale":29},{"sys":12259},{"type":12,"linkType":13,"id":14},{"sys":12261},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12263},{"url":487,"details":12264,"fileName":493,"contentType":494},{"size":489,"image":12265},{"width":491,"height":492},{"sys":12267,"fields":12270},{"id":12268,"createdAt":12269},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":12271,"slug":12272,"articleIntro":-1,"category":12273},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[12274],{"metadata":12275,"sys":12278,"fields":12285},{"tags":12276,"concepts":12277},[],[],{"space":12279,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12281,"publishedVersion":443,"revision":63,"contentType":12283,"locale":29},{"sys":12280},{"type":12,"linkType":13,"id":14},{"sys":12282},{"id":21,"type":12,"linkType":22},{"sys":12284},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12286,"metaTitle":453,"metaDescription":454,"mainTitle":12287,"subtitle":472,"heroImage":12302,"ctaButton":495,"ctaLink":496},[452],{"data":12288,"content":12289,"nodeType":75},{},[12290,12296],{"data":12291,"content":12292,"nodeType":465},{},[12293],{"data":12294,"marks":12295,"value":464,"nodeType":83},{},[],{"data":12297,"content":12298,"nodeType":92},{},[12299],{"data":12300,"marks":12301,"value":230,"nodeType":83},{},[],{"metadata":12303,"sys":12306,"fields":12311},{"tags":12304,"concepts":12305},[],[],{"space":12307,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12309,"publishedVersion":63,"revision":45,"locale":29},{"sys":12308},{"type":12,"linkType":13,"id":14},{"sys":12310},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12312},{"url":487,"details":12313,"fileName":493,"contentType":494},{"size":489,"image":12314},{"width":491,"height":492},{"sys":12316,"fields":12319},{"id":12317,"createdAt":12318},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":12320,"slug":12321,"articleIntro":12320,"category":12322},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[12323],{"metadata":12324,"sys":12327,"fields":12334},{"tags":12325,"concepts":12326},[],[],{"space":12328,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12330,"publishedVersion":443,"revision":63,"contentType":12332,"locale":29},{"sys":12329},{"type":12,"linkType":13,"id":14},{"sys":12331},{"id":21,"type":12,"linkType":22},{"sys":12333},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12335,"metaTitle":453,"metaDescription":454,"mainTitle":12336,"subtitle":472,"heroImage":12351,"ctaButton":495,"ctaLink":496},[452],{"data":12337,"content":12338,"nodeType":75},{},[12339,12345],{"data":12340,"content":12341,"nodeType":465},{},[12342],{"data":12343,"marks":12344,"value":464,"nodeType":83},{},[],{"data":12346,"content":12347,"nodeType":92},{},[12348],{"data":12349,"marks":12350,"value":230,"nodeType":83},{},[],{"metadata":12352,"sys":12355,"fields":12360},{"tags":12353,"concepts":12354},[],[],{"space":12356,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12358,"publishedVersion":63,"revision":45,"locale":29},{"sys":12357},{"type":12,"linkType":13,"id":14},{"sys":12359},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12361},{"url":487,"details":12362,"fileName":493,"contentType":494},{"size":489,"image":12363},{"width":491,"height":492},{"sys":12365,"fields":12368},{"id":12366,"createdAt":12367},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":12369,"slug":12370,"articleIntro":12369,"category":12371},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[12372],{"metadata":12373,"sys":12376,"fields":12383},{"tags":12374,"concepts":12375},[],[],{"space":12377,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12379,"publishedVersion":443,"revision":63,"contentType":12381,"locale":29},{"sys":12378},{"type":12,"linkType":13,"id":14},{"sys":12380},{"id":21,"type":12,"linkType":22},{"sys":12382},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12384,"metaTitle":453,"metaDescription":454,"mainTitle":12385,"subtitle":472,"heroImage":12400,"ctaButton":495,"ctaLink":496},[452],{"data":12386,"content":12387,"nodeType":75},{},[12388,12394],{"data":12389,"content":12390,"nodeType":465},{},[12391],{"data":12392,"marks":12393,"value":464,"nodeType":83},{},[],{"data":12395,"content":12396,"nodeType":92},{},[12397],{"data":12398,"marks":12399,"value":230,"nodeType":83},{},[],{"metadata":12401,"sys":12404,"fields":12409},{"tags":12402,"concepts":12403},[],[],{"space":12405,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12407,"publishedVersion":63,"revision":45,"locale":29},{"sys":12406},{"type":12,"linkType":13,"id":14},{"sys":12408},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12410},{"url":487,"details":12411,"fileName":493,"contentType":494},{"size":489,"image":12412},{"width":491,"height":492},{"sys":12414,"fields":12417},{"id":12415,"createdAt":12416},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":12418,"slug":12419,"articleIntro":12418,"category":12420},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[12421],{"metadata":12422,"sys":12425,"fields":12432},{"tags":12423,"concepts":12424},[],[],{"space":12426,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12428,"publishedVersion":443,"revision":63,"contentType":12430,"locale":29},{"sys":12427},{"type":12,"linkType":13,"id":14},{"sys":12429},{"id":21,"type":12,"linkType":22},{"sys":12431},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12433,"metaTitle":453,"metaDescription":454,"mainTitle":12434,"subtitle":472,"heroImage":12449,"ctaButton":495,"ctaLink":496},[452],{"data":12435,"content":12436,"nodeType":75},{},[12437,12443],{"data":12438,"content":12439,"nodeType":465},{},[12440],{"data":12441,"marks":12442,"value":464,"nodeType":83},{},[],{"data":12444,"content":12445,"nodeType":92},{},[12446],{"data":12447,"marks":12448,"value":230,"nodeType":83},{},[],{"metadata":12450,"sys":12453,"fields":12458},{"tags":12451,"concepts":12452},[],[],{"space":12454,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12456,"publishedVersion":63,"revision":45,"locale":29},{"sys":12455},{"type":12,"linkType":13,"id":14},{"sys":12457},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12459},{"url":487,"details":12460,"fileName":493,"contentType":494},{"size":489,"image":12461},{"width":491,"height":492},{"sys":12463,"fields":12466},{"id":12464,"createdAt":12465},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":12467,"slug":12468,"articleIntro":-1,"category":12469},"Compte 518 - Intérêts courus","compte-518-interets-courus",[12470],{"metadata":12471,"sys":12474,"fields":12481},{"tags":12472,"concepts":12473},[],[],{"space":12475,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12477,"publishedVersion":443,"revision":63,"contentType":12479,"locale":29},{"sys":12476},{"type":12,"linkType":13,"id":14},{"sys":12478},{"id":21,"type":12,"linkType":22},{"sys":12480},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12482,"metaTitle":453,"metaDescription":454,"mainTitle":12483,"subtitle":472,"heroImage":12498,"ctaButton":495,"ctaLink":496},[452],{"data":12484,"content":12485,"nodeType":75},{},[12486,12492],{"data":12487,"content":12488,"nodeType":465},{},[12489],{"data":12490,"marks":12491,"value":464,"nodeType":83},{},[],{"data":12493,"content":12494,"nodeType":92},{},[12495],{"data":12496,"marks":12497,"value":230,"nodeType":83},{},[],{"metadata":12499,"sys":12502,"fields":12507},{"tags":12500,"concepts":12501},[],[],{"space":12503,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12505,"publishedVersion":63,"revision":45,"locale":29},{"sys":12504},{"type":12,"linkType":13,"id":14},{"sys":12506},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12508},{"url":487,"details":12509,"fileName":493,"contentType":494},{"size":489,"image":12510},{"width":491,"height":492},{"sys":12512,"fields":12515},{"id":12513,"createdAt":12514},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":12516,"slug":12517,"articleIntro":-1,"category":12518},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[12519],{"metadata":12520,"sys":12523,"fields":12530},{"tags":12521,"concepts":12522},[],[],{"space":12524,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12526,"publishedVersion":443,"revision":63,"contentType":12528,"locale":29},{"sys":12525},{"type":12,"linkType":13,"id":14},{"sys":12527},{"id":21,"type":12,"linkType":22},{"sys":12529},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12531,"metaTitle":453,"metaDescription":454,"mainTitle":12532,"subtitle":472,"heroImage":12547,"ctaButton":495,"ctaLink":496},[452],{"data":12533,"content":12534,"nodeType":75},{},[12535,12541],{"data":12536,"content":12537,"nodeType":465},{},[12538],{"data":12539,"marks":12540,"value":464,"nodeType":83},{},[],{"data":12542,"content":12543,"nodeType":92},{},[12544],{"data":12545,"marks":12546,"value":230,"nodeType":83},{},[],{"metadata":12548,"sys":12551,"fields":12556},{"tags":12549,"concepts":12550},[],[],{"space":12552,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12554,"publishedVersion":63,"revision":45,"locale":29},{"sys":12553},{"type":12,"linkType":13,"id":14},{"sys":12555},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12557},{"url":487,"details":12558,"fileName":493,"contentType":494},{"size":489,"image":12559},{"width":491,"height":492},{"sys":12561,"fields":12564},{"id":12562,"createdAt":12563},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":12565,"slug":12566,"articleIntro":12565,"category":12567},"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",[12568],{"metadata":12569,"sys":12572,"fields":12579},{"tags":12570,"concepts":12571},[],[],{"space":12573,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12575,"publishedVersion":443,"revision":63,"contentType":12577,"locale":29},{"sys":12574},{"type":12,"linkType":13,"id":14},{"sys":12576},{"id":21,"type":12,"linkType":22},{"sys":12578},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12580,"metaTitle":453,"metaDescription":454,"mainTitle":12581,"subtitle":472,"heroImage":12596,"ctaButton":495,"ctaLink":496},[452],{"data":12582,"content":12583,"nodeType":75},{},[12584,12590],{"data":12585,"content":12586,"nodeType":465},{},[12587],{"data":12588,"marks":12589,"value":464,"nodeType":83},{},[],{"data":12591,"content":12592,"nodeType":92},{},[12593],{"data":12594,"marks":12595,"value":230,"nodeType":83},{},[],{"metadata":12597,"sys":12600,"fields":12605},{"tags":12598,"concepts":12599},[],[],{"space":12601,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12603,"publishedVersion":63,"revision":45,"locale":29},{"sys":12602},{"type":12,"linkType":13,"id":14},{"sys":12604},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12606},{"url":487,"details":12607,"fileName":493,"contentType":494},{"size":489,"image":12608},{"width":491,"height":492},{"sys":12610,"fields":12613},{"id":12611,"createdAt":12612},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":12614,"slug":12615,"articleIntro":12614,"category":12616},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[12617],{"metadata":12618,"sys":12621,"fields":12628},{"tags":12619,"concepts":12620},[],[],{"space":12622,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12624,"publishedVersion":443,"revision":63,"contentType":12626,"locale":29},{"sys":12623},{"type":12,"linkType":13,"id":14},{"sys":12625},{"id":21,"type":12,"linkType":22},{"sys":12627},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12629,"metaTitle":453,"metaDescription":454,"mainTitle":12630,"subtitle":472,"heroImage":12645,"ctaButton":495,"ctaLink":496},[452],{"data":12631,"content":12632,"nodeType":75},{},[12633,12639],{"data":12634,"content":12635,"nodeType":465},{},[12636],{"data":12637,"marks":12638,"value":464,"nodeType":83},{},[],{"data":12640,"content":12641,"nodeType":92},{},[12642],{"data":12643,"marks":12644,"value":230,"nodeType":83},{},[],{"metadata":12646,"sys":12649,"fields":12654},{"tags":12647,"concepts":12648},[],[],{"space":12650,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12652,"publishedVersion":63,"revision":45,"locale":29},{"sys":12651},{"type":12,"linkType":13,"id":14},{"sys":12653},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12655},{"url":487,"details":12656,"fileName":493,"contentType":494},{"size":489,"image":12657},{"width":491,"height":492},{"sys":12659,"fields":12662},{"id":12660,"createdAt":12661},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":12663,"slug":12664,"articleIntro":12663,"category":12665},"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",[12666],{"metadata":12667,"sys":12670,"fields":12677},{"tags":12668,"concepts":12669},[],[],{"space":12671,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12673,"publishedVersion":443,"revision":63,"contentType":12675,"locale":29},{"sys":12672},{"type":12,"linkType":13,"id":14},{"sys":12674},{"id":21,"type":12,"linkType":22},{"sys":12676},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12678,"metaTitle":453,"metaDescription":454,"mainTitle":12679,"subtitle":472,"heroImage":12694,"ctaButton":495,"ctaLink":496},[452],{"data":12680,"content":12681,"nodeType":75},{},[12682,12688],{"data":12683,"content":12684,"nodeType":465},{},[12685],{"data":12686,"marks":12687,"value":464,"nodeType":83},{},[],{"data":12689,"content":12690,"nodeType":92},{},[12691],{"data":12692,"marks":12693,"value":230,"nodeType":83},{},[],{"metadata":12695,"sys":12698,"fields":12703},{"tags":12696,"concepts":12697},[],[],{"space":12699,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12701,"publishedVersion":63,"revision":45,"locale":29},{"sys":12700},{"type":12,"linkType":13,"id":14},{"sys":12702},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12704},{"url":487,"details":12705,"fileName":493,"contentType":494},{"size":489,"image":12706},{"width":491,"height":492},{"sys":12708,"fields":12711},{"id":12709,"createdAt":12710},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":12712,"slug":12713,"articleIntro":-1,"category":12714},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[12715],{"metadata":12716,"sys":12719,"fields":12726},{"tags":12717,"concepts":12718},[],[],{"space":12720,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12722,"publishedVersion":443,"revision":63,"contentType":12724,"locale":29},{"sys":12721},{"type":12,"linkType":13,"id":14},{"sys":12723},{"id":21,"type":12,"linkType":22},{"sys":12725},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12727,"metaTitle":453,"metaDescription":454,"mainTitle":12728,"subtitle":472,"heroImage":12743,"ctaButton":495,"ctaLink":496},[452],{"data":12729,"content":12730,"nodeType":75},{},[12731,12737],{"data":12732,"content":12733,"nodeType":465},{},[12734],{"data":12735,"marks":12736,"value":464,"nodeType":83},{},[],{"data":12738,"content":12739,"nodeType":92},{},[12740],{"data":12741,"marks":12742,"value":230,"nodeType":83},{},[],{"metadata":12744,"sys":12747,"fields":12752},{"tags":12745,"concepts":12746},[],[],{"space":12748,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12750,"publishedVersion":63,"revision":45,"locale":29},{"sys":12749},{"type":12,"linkType":13,"id":14},{"sys":12751},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12753},{"url":487,"details":12754,"fileName":493,"contentType":494},{"size":489,"image":12755},{"width":491,"height":492},{"sys":12757,"fields":12760},{"id":12758,"createdAt":12759},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":12761,"slug":12762,"articleIntro":12761,"category":12763},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[12764],{"metadata":12765,"sys":12768,"fields":12775},{"tags":12766,"concepts":12767},[],[],{"space":12769,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12771,"publishedVersion":443,"revision":63,"contentType":12773,"locale":29},{"sys":12770},{"type":12,"linkType":13,"id":14},{"sys":12772},{"id":21,"type":12,"linkType":22},{"sys":12774},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12776,"metaTitle":453,"metaDescription":454,"mainTitle":12777,"subtitle":472,"heroImage":12792,"ctaButton":495,"ctaLink":496},[452],{"data":12778,"content":12779,"nodeType":75},{},[12780,12786],{"data":12781,"content":12782,"nodeType":465},{},[12783],{"data":12784,"marks":12785,"value":464,"nodeType":83},{},[],{"data":12787,"content":12788,"nodeType":92},{},[12789],{"data":12790,"marks":12791,"value":230,"nodeType":83},{},[],{"metadata":12793,"sys":12796,"fields":12801},{"tags":12794,"concepts":12795},[],[],{"space":12797,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12799,"publishedVersion":63,"revision":45,"locale":29},{"sys":12798},{"type":12,"linkType":13,"id":14},{"sys":12800},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12802},{"url":487,"details":12803,"fileName":493,"contentType":494},{"size":489,"image":12804},{"width":491,"height":492},{"sys":12806,"fields":12809},{"id":12807,"createdAt":12808},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":12810,"slug":12811,"articleIntro":12810,"category":12812},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[12813],{"metadata":12814,"sys":12817,"fields":12824},{"tags":12815,"concepts":12816},[],[],{"space":12818,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12820,"publishedVersion":443,"revision":63,"contentType":12822,"locale":29},{"sys":12819},{"type":12,"linkType":13,"id":14},{"sys":12821},{"id":21,"type":12,"linkType":22},{"sys":12823},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12825,"metaTitle":453,"metaDescription":454,"mainTitle":12826,"subtitle":472,"heroImage":12841,"ctaButton":495,"ctaLink":496},[452],{"data":12827,"content":12828,"nodeType":75},{},[12829,12835],{"data":12830,"content":12831,"nodeType":465},{},[12832],{"data":12833,"marks":12834,"value":464,"nodeType":83},{},[],{"data":12836,"content":12837,"nodeType":92},{},[12838],{"data":12839,"marks":12840,"value":230,"nodeType":83},{},[],{"metadata":12842,"sys":12845,"fields":12850},{"tags":12843,"concepts":12844},[],[],{"space":12846,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12848,"publishedVersion":63,"revision":45,"locale":29},{"sys":12847},{"type":12,"linkType":13,"id":14},{"sys":12849},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12851},{"url":487,"details":12852,"fileName":493,"contentType":494},{"size":489,"image":12853},{"width":491,"height":492},{"sys":12855,"fields":12858},{"id":12856,"createdAt":12857},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":12859,"slug":12860,"articleIntro":12859,"category":12861},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[12862],{"metadata":12863,"sys":12866,"fields":12873},{"tags":12864,"concepts":12865},[],[],{"space":12867,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12869,"publishedVersion":443,"revision":63,"contentType":12871,"locale":29},{"sys":12868},{"type":12,"linkType":13,"id":14},{"sys":12870},{"id":21,"type":12,"linkType":22},{"sys":12872},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12874,"metaTitle":453,"metaDescription":454,"mainTitle":12875,"subtitle":472,"heroImage":12890,"ctaButton":495,"ctaLink":496},[452],{"data":12876,"content":12877,"nodeType":75},{},[12878,12884],{"data":12879,"content":12880,"nodeType":465},{},[12881],{"data":12882,"marks":12883,"value":464,"nodeType":83},{},[],{"data":12885,"content":12886,"nodeType":92},{},[12887],{"data":12888,"marks":12889,"value":230,"nodeType":83},{},[],{"metadata":12891,"sys":12894,"fields":12899},{"tags":12892,"concepts":12893},[],[],{"space":12895,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12897,"publishedVersion":63,"revision":45,"locale":29},{"sys":12896},{"type":12,"linkType":13,"id":14},{"sys":12898},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12900},{"url":487,"details":12901,"fileName":493,"contentType":494},{"size":489,"image":12902},{"width":491,"height":492},{"sys":12904,"fields":12907},{"id":12905,"createdAt":12906},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":12908,"slug":12909,"articleIntro":12908,"category":12910},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[12911],{"metadata":12912,"sys":12915,"fields":12922},{"tags":12913,"concepts":12914},[],[],{"space":12916,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12918,"publishedVersion":443,"revision":63,"contentType":12920,"locale":29},{"sys":12917},{"type":12,"linkType":13,"id":14},{"sys":12919},{"id":21,"type":12,"linkType":22},{"sys":12921},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12923,"metaTitle":453,"metaDescription":454,"mainTitle":12924,"subtitle":472,"heroImage":12939,"ctaButton":495,"ctaLink":496},[452],{"data":12925,"content":12926,"nodeType":75},{},[12927,12933],{"data":12928,"content":12929,"nodeType":465},{},[12930],{"data":12931,"marks":12932,"value":464,"nodeType":83},{},[],{"data":12934,"content":12935,"nodeType":92},{},[12936],{"data":12937,"marks":12938,"value":230,"nodeType":83},{},[],{"metadata":12940,"sys":12943,"fields":12948},{"tags":12941,"concepts":12942},[],[],{"space":12944,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12946,"publishedVersion":63,"revision":45,"locale":29},{"sys":12945},{"type":12,"linkType":13,"id":14},{"sys":12947},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12949},{"url":487,"details":12950,"fileName":493,"contentType":494},{"size":489,"image":12951},{"width":491,"height":492},{"sys":12953,"fields":12956},{"id":12954,"createdAt":12955},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":12957,"slug":12958,"articleIntro":12957,"category":12959},"Compte 213 - Constructions","compte-213-constructions",[12960],{"metadata":12961,"sys":12964,"fields":12971},{"tags":12962,"concepts":12963},[],[],{"space":12965,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":12967,"publishedVersion":443,"revision":63,"contentType":12969,"locale":29},{"sys":12966},{"type":12,"linkType":13,"id":14},{"sys":12968},{"id":21,"type":12,"linkType":22},{"sys":12970},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":12972,"metaTitle":453,"metaDescription":454,"mainTitle":12973,"subtitle":472,"heroImage":12988,"ctaButton":495,"ctaLink":496},[452],{"data":12974,"content":12975,"nodeType":75},{},[12976,12982],{"data":12977,"content":12978,"nodeType":465},{},[12979],{"data":12980,"marks":12981,"value":464,"nodeType":83},{},[],{"data":12983,"content":12984,"nodeType":92},{},[12985],{"data":12986,"marks":12987,"value":230,"nodeType":83},{},[],{"metadata":12989,"sys":12992,"fields":12997},{"tags":12990,"concepts":12991},[],[],{"space":12993,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":12995,"publishedVersion":63,"revision":45,"locale":29},{"sys":12994},{"type":12,"linkType":13,"id":14},{"sys":12996},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":12998},{"url":487,"details":12999,"fileName":493,"contentType":494},{"size":489,"image":13000},{"width":491,"height":492},{"sys":13002,"fields":13005},{"id":13003,"createdAt":13004},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":13006,"slug":13007,"articleIntro":13008,"category":13009},"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.",[13010],{"metadata":13011,"sys":13014,"fields":13021},{"tags":13012,"concepts":13013},[],[],{"space":13015,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13017,"publishedVersion":443,"revision":63,"contentType":13019,"locale":29},{"sys":13016},{"type":12,"linkType":13,"id":14},{"sys":13018},{"id":21,"type":12,"linkType":22},{"sys":13020},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13022,"metaTitle":453,"metaDescription":454,"mainTitle":13023,"subtitle":472,"heroImage":13038,"ctaButton":495,"ctaLink":496},[452],{"data":13024,"content":13025,"nodeType":75},{},[13026,13032],{"data":13027,"content":13028,"nodeType":465},{},[13029],{"data":13030,"marks":13031,"value":464,"nodeType":83},{},[],{"data":13033,"content":13034,"nodeType":92},{},[13035],{"data":13036,"marks":13037,"value":230,"nodeType":83},{},[],{"metadata":13039,"sys":13042,"fields":13047},{"tags":13040,"concepts":13041},[],[],{"space":13043,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13045,"publishedVersion":63,"revision":45,"locale":29},{"sys":13044},{"type":12,"linkType":13,"id":14},{"sys":13046},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13048},{"url":487,"details":13049,"fileName":493,"contentType":494},{"size":489,"image":13050},{"width":491,"height":492},{"sys":13052,"fields":13055},{"id":13053,"createdAt":13054},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":13056,"slug":13057,"articleIntro":-1,"category":13058},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[13059],{"metadata":13060,"sys":13063,"fields":13070},{"tags":13061,"concepts":13062},[],[],{"space":13064,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13066,"publishedVersion":443,"revision":63,"contentType":13068,"locale":29},{"sys":13065},{"type":12,"linkType":13,"id":14},{"sys":13067},{"id":21,"type":12,"linkType":22},{"sys":13069},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13071,"metaTitle":453,"metaDescription":454,"mainTitle":13072,"subtitle":472,"heroImage":13087,"ctaButton":495,"ctaLink":496},[452],{"data":13073,"content":13074,"nodeType":75},{},[13075,13081],{"data":13076,"content":13077,"nodeType":465},{},[13078],{"data":13079,"marks":13080,"value":464,"nodeType":83},{},[],{"data":13082,"content":13083,"nodeType":92},{},[13084],{"data":13085,"marks":13086,"value":230,"nodeType":83},{},[],{"metadata":13088,"sys":13091,"fields":13096},{"tags":13089,"concepts":13090},[],[],{"space":13092,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13094,"publishedVersion":63,"revision":45,"locale":29},{"sys":13093},{"type":12,"linkType":13,"id":14},{"sys":13095},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13097},{"url":487,"details":13098,"fileName":493,"contentType":494},{"size":489,"image":13099},{"width":491,"height":492},{"sys":13101,"fields":13104},{"id":13102,"createdAt":13103},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":13105,"slug":13106,"articleIntro":13105,"category":13107},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[13108],{"metadata":13109,"sys":13112,"fields":13119},{"tags":13110,"concepts":13111},[],[],{"space":13113,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13115,"publishedVersion":443,"revision":63,"contentType":13117,"locale":29},{"sys":13114},{"type":12,"linkType":13,"id":14},{"sys":13116},{"id":21,"type":12,"linkType":22},{"sys":13118},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13120,"metaTitle":453,"metaDescription":454,"mainTitle":13121,"subtitle":472,"heroImage":13136,"ctaButton":495,"ctaLink":496},[452],{"data":13122,"content":13123,"nodeType":75},{},[13124,13130],{"data":13125,"content":13126,"nodeType":465},{},[13127],{"data":13128,"marks":13129,"value":464,"nodeType":83},{},[],{"data":13131,"content":13132,"nodeType":92},{},[13133],{"data":13134,"marks":13135,"value":230,"nodeType":83},{},[],{"metadata":13137,"sys":13140,"fields":13145},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13143,"publishedVersion":63,"revision":45,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13146},{"url":487,"details":13147,"fileName":493,"contentType":494},{"size":489,"image":13148},{"width":491,"height":492},{"sys":13150,"fields":13153},{"id":13151,"createdAt":13152},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":13154,"slug":13155,"articleIntro":-1,"category":13156},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[13157],{"metadata":13158,"sys":13161,"fields":13168},{"tags":13159,"concepts":13160},[],[],{"space":13162,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13164,"publishedVersion":443,"revision":63,"contentType":13166,"locale":29},{"sys":13163},{"type":12,"linkType":13,"id":14},{"sys":13165},{"id":21,"type":12,"linkType":22},{"sys":13167},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13169,"metaTitle":453,"metaDescription":454,"mainTitle":13170,"subtitle":472,"heroImage":13185,"ctaButton":495,"ctaLink":496},[452],{"data":13171,"content":13172,"nodeType":75},{},[13173,13179],{"data":13174,"content":13175,"nodeType":465},{},[13176],{"data":13177,"marks":13178,"value":464,"nodeType":83},{},[],{"data":13180,"content":13181,"nodeType":92},{},[13182],{"data":13183,"marks":13184,"value":230,"nodeType":83},{},[],{"metadata":13186,"sys":13189,"fields":13194},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13192,"publishedVersion":63,"revision":45,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13195},{"url":487,"details":13196,"fileName":493,"contentType":494},{"size":489,"image":13197},{"width":491,"height":492},{"sys":13199,"fields":13202},{"id":13200,"createdAt":13201},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":13203,"slug":13204,"articleIntro":-1,"category":13205},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[13206],{"metadata":13207,"sys":13210,"fields":13217},{"tags":13208,"concepts":13209},[],[],{"space":13211,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13213,"publishedVersion":443,"revision":63,"contentType":13215,"locale":29},{"sys":13212},{"type":12,"linkType":13,"id":14},{"sys":13214},{"id":21,"type":12,"linkType":22},{"sys":13216},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13218,"metaTitle":453,"metaDescription":454,"mainTitle":13219,"subtitle":472,"heroImage":13234,"ctaButton":495,"ctaLink":496},[452],{"data":13220,"content":13221,"nodeType":75},{},[13222,13228],{"data":13223,"content":13224,"nodeType":465},{},[13225],{"data":13226,"marks":13227,"value":464,"nodeType":83},{},[],{"data":13229,"content":13230,"nodeType":92},{},[13231],{"data":13232,"marks":13233,"value":230,"nodeType":83},{},[],{"metadata":13235,"sys":13238,"fields":13243},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13241,"publishedVersion":63,"revision":45,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13244},{"url":487,"details":13245,"fileName":493,"contentType":494},{"size":489,"image":13246},{"width":491,"height":492},{"sys":13248,"fields":13251},{"id":13249,"createdAt":13250},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":13252,"slug":13253,"articleIntro":13252,"category":13254},"Compte 6256 - Missions","compte-6256-missions",[13255],{"metadata":13256,"sys":13259,"fields":13266},{"tags":13257,"concepts":13258},[],[],{"space":13260,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13262,"publishedVersion":443,"revision":63,"contentType":13264,"locale":29},{"sys":13261},{"type":12,"linkType":13,"id":14},{"sys":13263},{"id":21,"type":12,"linkType":22},{"sys":13265},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13267,"metaTitle":453,"metaDescription":454,"mainTitle":13268,"subtitle":472,"heroImage":13283,"ctaButton":495,"ctaLink":496},[452],{"data":13269,"content":13270,"nodeType":75},{},[13271,13277],{"data":13272,"content":13273,"nodeType":465},{},[13274],{"data":13275,"marks":13276,"value":464,"nodeType":83},{},[],{"data":13278,"content":13279,"nodeType":92},{},[13280],{"data":13281,"marks":13282,"value":230,"nodeType":83},{},[],{"metadata":13284,"sys":13287,"fields":13292},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13290,"publishedVersion":63,"revision":45,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13293},{"url":487,"details":13294,"fileName":493,"contentType":494},{"size":489,"image":13295},{"width":491,"height":492},{"sys":13297,"fields":13300},{"id":13298,"createdAt":13299},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":13301,"slug":13302,"articleIntro":13301,"category":13303},"2748 - Autres prêts","compte-2748-autres-prets",[13304],{"metadata":13305,"sys":13308,"fields":13315},{"tags":13306,"concepts":13307},[],[],{"space":13309,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13311,"publishedVersion":443,"revision":63,"contentType":13313,"locale":29},{"sys":13310},{"type":12,"linkType":13,"id":14},{"sys":13312},{"id":21,"type":12,"linkType":22},{"sys":13314},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13316,"metaTitle":453,"metaDescription":454,"mainTitle":13317,"subtitle":472,"heroImage":13332,"ctaButton":495,"ctaLink":496},[452],{"data":13318,"content":13319,"nodeType":75},{},[13320,13326],{"data":13321,"content":13322,"nodeType":465},{},[13323],{"data":13324,"marks":13325,"value":464,"nodeType":83},{},[],{"data":13327,"content":13328,"nodeType":92},{},[13329],{"data":13330,"marks":13331,"value":230,"nodeType":83},{},[],{"metadata":13333,"sys":13336,"fields":13341},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13339,"publishedVersion":63,"revision":45,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13342},{"url":487,"details":13343,"fileName":493,"contentType":494},{"size":489,"image":13344},{"width":491,"height":492},{"sys":13346,"fields":13349},{"id":13347,"createdAt":13348},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":13350,"slug":13351,"articleIntro":-1,"category":13352},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[13353],{"metadata":13354,"sys":13357,"fields":13364},{"tags":13355,"concepts":13356},[],[],{"space":13358,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13360,"publishedVersion":443,"revision":63,"contentType":13362,"locale":29},{"sys":13359},{"type":12,"linkType":13,"id":14},{"sys":13361},{"id":21,"type":12,"linkType":22},{"sys":13363},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13365,"metaTitle":453,"metaDescription":454,"mainTitle":13366,"subtitle":472,"heroImage":13381,"ctaButton":495,"ctaLink":496},[452],{"data":13367,"content":13368,"nodeType":75},{},[13369,13375],{"data":13370,"content":13371,"nodeType":465},{},[13372],{"data":13373,"marks":13374,"value":464,"nodeType":83},{},[],{"data":13376,"content":13377,"nodeType":92},{},[13378],{"data":13379,"marks":13380,"value":230,"nodeType":83},{},[],{"metadata":13382,"sys":13385,"fields":13390},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13388,"publishedVersion":63,"revision":45,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13391},{"url":487,"details":13392,"fileName":493,"contentType":494},{"size":489,"image":13393},{"width":491,"height":492},{"sys":13395,"fields":13398},{"id":13396,"createdAt":13397},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":13399,"slug":13400,"articleIntro":13399,"category":13401},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[13402],{"metadata":13403,"sys":13406,"fields":13413},{"tags":13404,"concepts":13405},[],[],{"space":13407,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13409,"publishedVersion":443,"revision":63,"contentType":13411,"locale":29},{"sys":13408},{"type":12,"linkType":13,"id":14},{"sys":13410},{"id":21,"type":12,"linkType":22},{"sys":13412},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13414,"metaTitle":453,"metaDescription":454,"mainTitle":13415,"subtitle":472,"heroImage":13430,"ctaButton":495,"ctaLink":496},[452],{"data":13416,"content":13417,"nodeType":75},{},[13418,13424],{"data":13419,"content":13420,"nodeType":465},{},[13421],{"data":13422,"marks":13423,"value":464,"nodeType":83},{},[],{"data":13425,"content":13426,"nodeType":92},{},[13427],{"data":13428,"marks":13429,"value":230,"nodeType":83},{},[],{"metadata":13431,"sys":13434,"fields":13439},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13437,"publishedVersion":63,"revision":45,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13440},{"url":487,"details":13441,"fileName":493,"contentType":494},{"size":489,"image":13442},{"width":491,"height":492},{"sys":13444,"fields":13447},{"id":13445,"createdAt":13446},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":13448,"slug":13449,"articleIntro":13448,"category":13450},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[13451],{"metadata":13452,"sys":13455,"fields":13462},{"tags":13453,"concepts":13454},[],[],{"space":13456,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13458,"publishedVersion":443,"revision":63,"contentType":13460,"locale":29},{"sys":13457},{"type":12,"linkType":13,"id":14},{"sys":13459},{"id":21,"type":12,"linkType":22},{"sys":13461},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13463,"metaTitle":453,"metaDescription":454,"mainTitle":13464,"subtitle":472,"heroImage":13479,"ctaButton":495,"ctaLink":496},[452],{"data":13465,"content":13466,"nodeType":75},{},[13467,13473],{"data":13468,"content":13469,"nodeType":465},{},[13470],{"data":13471,"marks":13472,"value":464,"nodeType":83},{},[],{"data":13474,"content":13475,"nodeType":92},{},[13476],{"data":13477,"marks":13478,"value":230,"nodeType":83},{},[],{"metadata":13480,"sys":13483,"fields":13488},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13486,"publishedVersion":63,"revision":45,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13489},{"url":487,"details":13490,"fileName":493,"contentType":494},{"size":489,"image":13491},{"width":491,"height":492},{"sys":13493,"fields":13496},{"id":13494,"createdAt":13495},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":13497,"slug":13498,"articleIntro":13497,"category":13499},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[13500],{"metadata":13501,"sys":13504,"fields":13511},{"tags":13502,"concepts":13503},[],[],{"space":13505,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13507,"publishedVersion":443,"revision":63,"contentType":13509,"locale":29},{"sys":13506},{"type":12,"linkType":13,"id":14},{"sys":13508},{"id":21,"type":12,"linkType":22},{"sys":13510},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13512,"metaTitle":453,"metaDescription":454,"mainTitle":13513,"subtitle":472,"heroImage":13528,"ctaButton":495,"ctaLink":496},[452],{"data":13514,"content":13515,"nodeType":75},{},[13516,13522],{"data":13517,"content":13518,"nodeType":465},{},[13519],{"data":13520,"marks":13521,"value":464,"nodeType":83},{},[],{"data":13523,"content":13524,"nodeType":92},{},[13525],{"data":13526,"marks":13527,"value":230,"nodeType":83},{},[],{"metadata":13529,"sys":13532,"fields":13537},{"tags":13530,"concepts":13531},[],[],{"space":13533,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13535,"publishedVersion":63,"revision":45,"locale":29},{"sys":13534},{"type":12,"linkType":13,"id":14},{"sys":13536},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13538},{"url":487,"details":13539,"fileName":493,"contentType":494},{"size":489,"image":13540},{"width":491,"height":492},{"sys":13542,"fields":13545},{"id":13543,"createdAt":13544},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":13546,"slug":13547,"articleIntro":-1,"category":13548},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[13549],{"metadata":13550,"sys":13553,"fields":13560},{"tags":13551,"concepts":13552},[],[],{"space":13554,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13556,"publishedVersion":443,"revision":63,"contentType":13558,"locale":29},{"sys":13555},{"type":12,"linkType":13,"id":14},{"sys":13557},{"id":21,"type":12,"linkType":22},{"sys":13559},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13561,"metaTitle":453,"metaDescription":454,"mainTitle":13562,"subtitle":472,"heroImage":13577,"ctaButton":495,"ctaLink":496},[452],{"data":13563,"content":13564,"nodeType":75},{},[13565,13571],{"data":13566,"content":13567,"nodeType":465},{},[13568],{"data":13569,"marks":13570,"value":464,"nodeType":83},{},[],{"data":13572,"content":13573,"nodeType":92},{},[13574],{"data":13575,"marks":13576,"value":230,"nodeType":83},{},[],{"metadata":13578,"sys":13581,"fields":13586},{"tags":13579,"concepts":13580},[],[],{"space":13582,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13584,"publishedVersion":63,"revision":45,"locale":29},{"sys":13583},{"type":12,"linkType":13,"id":14},{"sys":13585},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13587},{"url":487,"details":13588,"fileName":493,"contentType":494},{"size":489,"image":13589},{"width":491,"height":492},{"sys":13591,"fields":13594},{"id":13592,"createdAt":13593},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":13595,"slug":13596,"articleIntro":13595,"category":13597},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[13598],{"metadata":13599,"sys":13602,"fields":13609},{"tags":13600,"concepts":13601},[],[],{"space":13603,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13605,"publishedVersion":443,"revision":63,"contentType":13607,"locale":29},{"sys":13604},{"type":12,"linkType":13,"id":14},{"sys":13606},{"id":21,"type":12,"linkType":22},{"sys":13608},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13610,"metaTitle":453,"metaDescription":454,"mainTitle":13611,"subtitle":472,"heroImage":13626,"ctaButton":495,"ctaLink":496},[452],{"data":13612,"content":13613,"nodeType":75},{},[13614,13620],{"data":13615,"content":13616,"nodeType":465},{},[13617],{"data":13618,"marks":13619,"value":464,"nodeType":83},{},[],{"data":13621,"content":13622,"nodeType":92},{},[13623],{"data":13624,"marks":13625,"value":230,"nodeType":83},{},[],{"metadata":13627,"sys":13630,"fields":13635},{"tags":13628,"concepts":13629},[],[],{"space":13631,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13633,"publishedVersion":63,"revision":45,"locale":29},{"sys":13632},{"type":12,"linkType":13,"id":14},{"sys":13634},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13636},{"url":487,"details":13637,"fileName":493,"contentType":494},{"size":489,"image":13638},{"width":491,"height":492},{"sys":13640,"fields":13643},{"id":13641,"createdAt":13642},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":13644,"slug":13645,"articleIntro":13644,"category":13646},"6358 - Autres droits","compte-6358-autres-droits",[13647],{"metadata":13648,"sys":13651,"fields":13658},{"tags":13649,"concepts":13650},[],[],{"space":13652,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13654,"publishedVersion":443,"revision":63,"contentType":13656,"locale":29},{"sys":13653},{"type":12,"linkType":13,"id":14},{"sys":13655},{"id":21,"type":12,"linkType":22},{"sys":13657},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13659,"metaTitle":453,"metaDescription":454,"mainTitle":13660,"subtitle":472,"heroImage":13675,"ctaButton":495,"ctaLink":496},[452],{"data":13661,"content":13662,"nodeType":75},{},[13663,13669],{"data":13664,"content":13665,"nodeType":465},{},[13666],{"data":13667,"marks":13668,"value":464,"nodeType":83},{},[],{"data":13670,"content":13671,"nodeType":92},{},[13672],{"data":13673,"marks":13674,"value":230,"nodeType":83},{},[],{"metadata":13676,"sys":13679,"fields":13684},{"tags":13677,"concepts":13678},[],[],{"space":13680,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13682,"publishedVersion":63,"revision":45,"locale":29},{"sys":13681},{"type":12,"linkType":13,"id":14},{"sys":13683},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13685},{"url":487,"details":13686,"fileName":493,"contentType":494},{"size":489,"image":13687},{"width":491,"height":492},{"sys":13689,"fields":13692},{"id":13690,"createdAt":13691},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":13693,"slug":13694,"articleIntro":13693,"category":13695},"Compte 58 - Virements internes","compte-58-virements-internes",[13696],{"metadata":13697,"sys":13700,"fields":13707},{"tags":13698,"concepts":13699},[],[],{"space":13701,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13703,"publishedVersion":443,"revision":63,"contentType":13705,"locale":29},{"sys":13702},{"type":12,"linkType":13,"id":14},{"sys":13704},{"id":21,"type":12,"linkType":22},{"sys":13706},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13708,"metaTitle":453,"metaDescription":454,"mainTitle":13709,"subtitle":472,"heroImage":13724,"ctaButton":495,"ctaLink":496},[452],{"data":13710,"content":13711,"nodeType":75},{},[13712,13718],{"data":13713,"content":13714,"nodeType":465},{},[13715],{"data":13716,"marks":13717,"value":464,"nodeType":83},{},[],{"data":13719,"content":13720,"nodeType":92},{},[13721],{"data":13722,"marks":13723,"value":230,"nodeType":83},{},[],{"metadata":13725,"sys":13728,"fields":13733},{"tags":13726,"concepts":13727},[],[],{"space":13729,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13731,"publishedVersion":63,"revision":45,"locale":29},{"sys":13730},{"type":12,"linkType":13,"id":14},{"sys":13732},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13734},{"url":487,"details":13735,"fileName":493,"contentType":494},{"size":489,"image":13736},{"width":491,"height":492},{"sys":13738,"fields":13741},{"id":13739,"createdAt":13740},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":13742,"slug":13743,"articleIntro":13742,"category":13744},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[13745],{"metadata":13746,"sys":13749,"fields":13756},{"tags":13747,"concepts":13748},[],[],{"space":13750,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13752,"publishedVersion":443,"revision":63,"contentType":13754,"locale":29},{"sys":13751},{"type":12,"linkType":13,"id":14},{"sys":13753},{"id":21,"type":12,"linkType":22},{"sys":13755},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13757,"metaTitle":453,"metaDescription":454,"mainTitle":13758,"subtitle":472,"heroImage":13773,"ctaButton":495,"ctaLink":496},[452],{"data":13759,"content":13760,"nodeType":75},{},[13761,13767],{"data":13762,"content":13763,"nodeType":465},{},[13764],{"data":13765,"marks":13766,"value":464,"nodeType":83},{},[],{"data":13768,"content":13769,"nodeType":92},{},[13770],{"data":13771,"marks":13772,"value":230,"nodeType":83},{},[],{"metadata":13774,"sys":13777,"fields":13782},{"tags":13775,"concepts":13776},[],[],{"space":13778,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13780,"publishedVersion":63,"revision":45,"locale":29},{"sys":13779},{"type":12,"linkType":13,"id":14},{"sys":13781},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13783},{"url":487,"details":13784,"fileName":493,"contentType":494},{"size":489,"image":13785},{"width":491,"height":492},{"sys":13787,"fields":13790},{"id":13788,"createdAt":13789},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":13791,"slug":13792,"articleIntro":13791,"category":13793},"6232 - Echantillons","compte-6232-echantillons",[13794],{"metadata":13795,"sys":13798,"fields":13805},{"tags":13796,"concepts":13797},[],[],{"space":13799,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13801,"publishedVersion":443,"revision":63,"contentType":13803,"locale":29},{"sys":13800},{"type":12,"linkType":13,"id":14},{"sys":13802},{"id":21,"type":12,"linkType":22},{"sys":13804},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13806,"metaTitle":453,"metaDescription":454,"mainTitle":13807,"subtitle":472,"heroImage":13822,"ctaButton":495,"ctaLink":496},[452],{"data":13808,"content":13809,"nodeType":75},{},[13810,13816],{"data":13811,"content":13812,"nodeType":465},{},[13813],{"data":13814,"marks":13815,"value":464,"nodeType":83},{},[],{"data":13817,"content":13818,"nodeType":92},{},[13819],{"data":13820,"marks":13821,"value":230,"nodeType":83},{},[],{"metadata":13823,"sys":13826,"fields":13831},{"tags":13824,"concepts":13825},[],[],{"space":13827,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13829,"publishedVersion":63,"revision":45,"locale":29},{"sys":13828},{"type":12,"linkType":13,"id":14},{"sys":13830},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13832},{"url":487,"details":13833,"fileName":493,"contentType":494},{"size":489,"image":13834},{"width":491,"height":492},{"sys":13836,"fields":13839},{"id":13837,"createdAt":13838},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":13840,"slug":13841,"articleIntro":13840,"category":13842},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[13843],{"metadata":13844,"sys":13847,"fields":13854},{"tags":13845,"concepts":13846},[],[],{"space":13848,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13850,"publishedVersion":443,"revision":63,"contentType":13852,"locale":29},{"sys":13849},{"type":12,"linkType":13,"id":14},{"sys":13851},{"id":21,"type":12,"linkType":22},{"sys":13853},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13855,"metaTitle":453,"metaDescription":454,"mainTitle":13856,"subtitle":472,"heroImage":13871,"ctaButton":495,"ctaLink":496},[452],{"data":13857,"content":13858,"nodeType":75},{},[13859,13865],{"data":13860,"content":13861,"nodeType":465},{},[13862],{"data":13863,"marks":13864,"value":464,"nodeType":83},{},[],{"data":13866,"content":13867,"nodeType":92},{},[13868],{"data":13869,"marks":13870,"value":230,"nodeType":83},{},[],{"metadata":13872,"sys":13875,"fields":13880},{"tags":13873,"concepts":13874},[],[],{"space":13876,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13878,"publishedVersion":63,"revision":45,"locale":29},{"sys":13877},{"type":12,"linkType":13,"id":14},{"sys":13879},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13881},{"url":487,"details":13882,"fileName":493,"contentType":494},{"size":489,"image":13883},{"width":491,"height":492},{"sys":13885,"fields":13888},{"id":13886,"createdAt":13887},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":13889,"slug":13890,"articleIntro":-1,"category":13891},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[13892],{"metadata":13893,"sys":13896,"fields":13903},{"tags":13894,"concepts":13895},[],[],{"space":13897,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13899,"publishedVersion":443,"revision":63,"contentType":13901,"locale":29},{"sys":13898},{"type":12,"linkType":13,"id":14},{"sys":13900},{"id":21,"type":12,"linkType":22},{"sys":13902},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13904,"metaTitle":453,"metaDescription":454,"mainTitle":13905,"subtitle":472,"heroImage":13920,"ctaButton":495,"ctaLink":496},[452],{"data":13906,"content":13907,"nodeType":75},{},[13908,13914],{"data":13909,"content":13910,"nodeType":465},{},[13911],{"data":13912,"marks":13913,"value":464,"nodeType":83},{},[],{"data":13915,"content":13916,"nodeType":92},{},[13917],{"data":13918,"marks":13919,"value":230,"nodeType":83},{},[],{"metadata":13921,"sys":13924,"fields":13929},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13927,"publishedVersion":63,"revision":45,"locale":29},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13930},{"url":487,"details":13931,"fileName":493,"contentType":494},{"size":489,"image":13932},{"width":491,"height":492},{"sys":13934,"fields":13937},{"id":13935,"createdAt":13936},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":13938,"slug":13939,"articleIntro":-1,"category":13940},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[13941],{"metadata":13942,"sys":13945,"fields":13952},{"tags":13943,"concepts":13944},[],[],{"space":13946,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13948,"publishedVersion":443,"revision":63,"contentType":13950,"locale":29},{"sys":13947},{"type":12,"linkType":13,"id":14},{"sys":13949},{"id":21,"type":12,"linkType":22},{"sys":13951},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":13953,"metaTitle":453,"metaDescription":454,"mainTitle":13954,"subtitle":472,"heroImage":13969,"ctaButton":495,"ctaLink":496},[452],{"data":13955,"content":13956,"nodeType":75},{},[13957,13963],{"data":13958,"content":13959,"nodeType":465},{},[13960],{"data":13961,"marks":13962,"value":464,"nodeType":83},{},[],{"data":13964,"content":13965,"nodeType":92},{},[13966],{"data":13967,"marks":13968,"value":230,"nodeType":83},{},[],{"metadata":13970,"sys":13973,"fields":13978},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":13976,"publishedVersion":63,"revision":45,"locale":29},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":13979},{"url":487,"details":13980,"fileName":493,"contentType":494},{"size":489,"image":13981},{"width":491,"height":492},{"sys":13983,"fields":13986},{"id":13984,"createdAt":13985},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":13987,"slug":13988,"articleIntro":-1,"category":13989},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[13990],{"metadata":13991,"sys":13994,"fields":14001},{"tags":13992,"concepts":13993},[],[],{"space":13995,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":13997,"publishedVersion":443,"revision":63,"contentType":13999,"locale":29},{"sys":13996},{"type":12,"linkType":13,"id":14},{"sys":13998},{"id":21,"type":12,"linkType":22},{"sys":14000},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14002,"metaTitle":453,"metaDescription":454,"mainTitle":14003,"subtitle":472,"heroImage":14018,"ctaButton":495,"ctaLink":496},[452],{"data":14004,"content":14005,"nodeType":75},{},[14006,14012],{"data":14007,"content":14008,"nodeType":465},{},[14009],{"data":14010,"marks":14011,"value":464,"nodeType":83},{},[],{"data":14013,"content":14014,"nodeType":92},{},[14015],{"data":14016,"marks":14017,"value":230,"nodeType":83},{},[],{"metadata":14019,"sys":14022,"fields":14027},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14025,"publishedVersion":63,"revision":45,"locale":29},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14028},{"url":487,"details":14029,"fileName":493,"contentType":494},{"size":489,"image":14030},{"width":491,"height":492},{"sys":14032,"fields":14035},{"id":14033,"createdAt":14034},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":14036,"slug":14037,"articleIntro":-1,"category":14038},"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",[14039],{"metadata":14040,"sys":14043,"fields":14050},{"tags":14041,"concepts":14042},[],[],{"space":14044,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14046,"publishedVersion":443,"revision":63,"contentType":14048,"locale":29},{"sys":14045},{"type":12,"linkType":13,"id":14},{"sys":14047},{"id":21,"type":12,"linkType":22},{"sys":14049},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14051,"metaTitle":453,"metaDescription":454,"mainTitle":14052,"subtitle":472,"heroImage":14067,"ctaButton":495,"ctaLink":496},[452],{"data":14053,"content":14054,"nodeType":75},{},[14055,14061],{"data":14056,"content":14057,"nodeType":465},{},[14058],{"data":14059,"marks":14060,"value":464,"nodeType":83},{},[],{"data":14062,"content":14063,"nodeType":92},{},[14064],{"data":14065,"marks":14066,"value":230,"nodeType":83},{},[],{"metadata":14068,"sys":14071,"fields":14076},{"tags":14069,"concepts":14070},[],[],{"space":14072,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14074,"publishedVersion":63,"revision":45,"locale":29},{"sys":14073},{"type":12,"linkType":13,"id":14},{"sys":14075},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14077},{"url":487,"details":14078,"fileName":493,"contentType":494},{"size":489,"image":14079},{"width":491,"height":492},{"sys":14081,"fields":14084},{"id":14082,"createdAt":14083},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":14085,"slug":14086,"articleIntro":14085,"category":14087},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[14088],{"metadata":14089,"sys":14092,"fields":14099},{"tags":14090,"concepts":14091},[],[],{"space":14093,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14095,"publishedVersion":443,"revision":63,"contentType":14097,"locale":29},{"sys":14094},{"type":12,"linkType":13,"id":14},{"sys":14096},{"id":21,"type":12,"linkType":22},{"sys":14098},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14100,"metaTitle":453,"metaDescription":454,"mainTitle":14101,"subtitle":472,"heroImage":14116,"ctaButton":495,"ctaLink":496},[452],{"data":14102,"content":14103,"nodeType":75},{},[14104,14110],{"data":14105,"content":14106,"nodeType":465},{},[14107],{"data":14108,"marks":14109,"value":464,"nodeType":83},{},[],{"data":14111,"content":14112,"nodeType":92},{},[14113],{"data":14114,"marks":14115,"value":230,"nodeType":83},{},[],{"metadata":14117,"sys":14120,"fields":14125},{"tags":14118,"concepts":14119},[],[],{"space":14121,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14123,"publishedVersion":63,"revision":45,"locale":29},{"sys":14122},{"type":12,"linkType":13,"id":14},{"sys":14124},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14126},{"url":487,"details":14127,"fileName":493,"contentType":494},{"size":489,"image":14128},{"width":491,"height":492},{"sys":14130,"fields":14133},{"id":14131,"createdAt":14132},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":14134,"slug":14135,"articleIntro":14134,"category":14136},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[14137],{"metadata":14138,"sys":14141,"fields":14148},{"tags":14139,"concepts":14140},[],[],{"space":14142,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14144,"publishedVersion":443,"revision":63,"contentType":14146,"locale":29},{"sys":14143},{"type":12,"linkType":13,"id":14},{"sys":14145},{"id":21,"type":12,"linkType":22},{"sys":14147},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14149,"metaTitle":453,"metaDescription":454,"mainTitle":14150,"subtitle":472,"heroImage":14165,"ctaButton":495,"ctaLink":496},[452],{"data":14151,"content":14152,"nodeType":75},{},[14153,14159],{"data":14154,"content":14155,"nodeType":465},{},[14156],{"data":14157,"marks":14158,"value":464,"nodeType":83},{},[],{"data":14160,"content":14161,"nodeType":92},{},[14162],{"data":14163,"marks":14164,"value":230,"nodeType":83},{},[],{"metadata":14166,"sys":14169,"fields":14174},{"tags":14167,"concepts":14168},[],[],{"space":14170,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14172,"publishedVersion":63,"revision":45,"locale":29},{"sys":14171},{"type":12,"linkType":13,"id":14},{"sys":14173},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14175},{"url":487,"details":14176,"fileName":493,"contentType":494},{"size":489,"image":14177},{"width":491,"height":492},{"sys":14179,"fields":14182},{"id":14180,"createdAt":14181},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":14183,"slug":14184,"articleIntro":14183,"category":14185},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[14186],{"metadata":14187,"sys":14190,"fields":14197},{"tags":14188,"concepts":14189},[],[],{"space":14191,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14193,"publishedVersion":443,"revision":63,"contentType":14195,"locale":29},{"sys":14192},{"type":12,"linkType":13,"id":14},{"sys":14194},{"id":21,"type":12,"linkType":22},{"sys":14196},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14198,"metaTitle":453,"metaDescription":454,"mainTitle":14199,"subtitle":472,"heroImage":14214,"ctaButton":495,"ctaLink":496},[452],{"data":14200,"content":14201,"nodeType":75},{},[14202,14208],{"data":14203,"content":14204,"nodeType":465},{},[14205],{"data":14206,"marks":14207,"value":464,"nodeType":83},{},[],{"data":14209,"content":14210,"nodeType":92},{},[14211],{"data":14212,"marks":14213,"value":230,"nodeType":83},{},[],{"metadata":14215,"sys":14218,"fields":14223},{"tags":14216,"concepts":14217},[],[],{"space":14219,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14221,"publishedVersion":63,"revision":45,"locale":29},{"sys":14220},{"type":12,"linkType":13,"id":14},{"sys":14222},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14224},{"url":487,"details":14225,"fileName":493,"contentType":494},{"size":489,"image":14226},{"width":491,"height":492},{"sys":14228,"fields":14231},{"id":14229,"createdAt":14230},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":14232,"slug":14233,"articleIntro":14232,"category":14234},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[14235],{"metadata":14236,"sys":14239,"fields":14246},{"tags":14237,"concepts":14238},[],[],{"space":14240,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14242,"publishedVersion":443,"revision":63,"contentType":14244,"locale":29},{"sys":14241},{"type":12,"linkType":13,"id":14},{"sys":14243},{"id":21,"type":12,"linkType":22},{"sys":14245},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14247,"metaTitle":453,"metaDescription":454,"mainTitle":14248,"subtitle":472,"heroImage":14263,"ctaButton":495,"ctaLink":496},[452],{"data":14249,"content":14250,"nodeType":75},{},[14251,14257],{"data":14252,"content":14253,"nodeType":465},{},[14254],{"data":14255,"marks":14256,"value":464,"nodeType":83},{},[],{"data":14258,"content":14259,"nodeType":92},{},[14260],{"data":14261,"marks":14262,"value":230,"nodeType":83},{},[],{"metadata":14264,"sys":14267,"fields":14272},{"tags":14265,"concepts":14266},[],[],{"space":14268,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14270,"publishedVersion":63,"revision":45,"locale":29},{"sys":14269},{"type":12,"linkType":13,"id":14},{"sys":14271},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14273},{"url":487,"details":14274,"fileName":493,"contentType":494},{"size":489,"image":14275},{"width":491,"height":492},{"sys":14277,"fields":14280},{"id":14278,"createdAt":14279},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":14281,"slug":14282,"articleIntro":-1,"category":14283},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[14284],{"metadata":14285,"sys":14288,"fields":14295},{"tags":14286,"concepts":14287},[],[],{"space":14289,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14291,"publishedVersion":443,"revision":63,"contentType":14293,"locale":29},{"sys":14290},{"type":12,"linkType":13,"id":14},{"sys":14292},{"id":21,"type":12,"linkType":22},{"sys":14294},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14296,"metaTitle":453,"metaDescription":454,"mainTitle":14297,"subtitle":472,"heroImage":14312,"ctaButton":495,"ctaLink":496},[452],{"data":14298,"content":14299,"nodeType":75},{},[14300,14306],{"data":14301,"content":14302,"nodeType":465},{},[14303],{"data":14304,"marks":14305,"value":464,"nodeType":83},{},[],{"data":14307,"content":14308,"nodeType":92},{},[14309],{"data":14310,"marks":14311,"value":230,"nodeType":83},{},[],{"metadata":14313,"sys":14316,"fields":14321},{"tags":14314,"concepts":14315},[],[],{"space":14317,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14319,"publishedVersion":63,"revision":45,"locale":29},{"sys":14318},{"type":12,"linkType":13,"id":14},{"sys":14320},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14322},{"url":487,"details":14323,"fileName":493,"contentType":494},{"size":489,"image":14324},{"width":491,"height":492},{"sys":14326,"fields":14329},{"id":14327,"createdAt":14328},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":14330,"slug":14331,"articleIntro":14330,"category":14332},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[14333],{"metadata":14334,"sys":14337,"fields":14344},{"tags":14335,"concepts":14336},[],[],{"space":14338,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14340,"publishedVersion":443,"revision":63,"contentType":14342,"locale":29},{"sys":14339},{"type":12,"linkType":13,"id":14},{"sys":14341},{"id":21,"type":12,"linkType":22},{"sys":14343},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14345,"metaTitle":453,"metaDescription":454,"mainTitle":14346,"subtitle":472,"heroImage":14361,"ctaButton":495,"ctaLink":496},[452],{"data":14347,"content":14348,"nodeType":75},{},[14349,14355],{"data":14350,"content":14351,"nodeType":465},{},[14352],{"data":14353,"marks":14354,"value":464,"nodeType":83},{},[],{"data":14356,"content":14357,"nodeType":92},{},[14358],{"data":14359,"marks":14360,"value":230,"nodeType":83},{},[],{"metadata":14362,"sys":14365,"fields":14370},{"tags":14363,"concepts":14364},[],[],{"space":14366,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14368,"publishedVersion":63,"revision":45,"locale":29},{"sys":14367},{"type":12,"linkType":13,"id":14},{"sys":14369},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14371},{"url":487,"details":14372,"fileName":493,"contentType":494},{"size":489,"image":14373},{"width":491,"height":492},{"sys":14375,"fields":14378},{"id":14376,"createdAt":14377},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":14379,"slug":14380,"articleIntro":14379,"category":14381},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[14382],{"metadata":14383,"sys":14386,"fields":14393},{"tags":14384,"concepts":14385},[],[],{"space":14387,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14389,"publishedVersion":443,"revision":63,"contentType":14391,"locale":29},{"sys":14388},{"type":12,"linkType":13,"id":14},{"sys":14390},{"id":21,"type":12,"linkType":22},{"sys":14392},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14394,"metaTitle":453,"metaDescription":454,"mainTitle":14395,"subtitle":472,"heroImage":14410,"ctaButton":495,"ctaLink":496},[452],{"data":14396,"content":14397,"nodeType":75},{},[14398,14404],{"data":14399,"content":14400,"nodeType":465},{},[14401],{"data":14402,"marks":14403,"value":464,"nodeType":83},{},[],{"data":14405,"content":14406,"nodeType":92},{},[14407],{"data":14408,"marks":14409,"value":230,"nodeType":83},{},[],{"metadata":14411,"sys":14414,"fields":14419},{"tags":14412,"concepts":14413},[],[],{"space":14415,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14417,"publishedVersion":63,"revision":45,"locale":29},{"sys":14416},{"type":12,"linkType":13,"id":14},{"sys":14418},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14420},{"url":487,"details":14421,"fileName":493,"contentType":494},{"size":489,"image":14422},{"width":491,"height":492},{"sys":14424,"fields":14427},{"id":14425,"createdAt":14426},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":14428,"slug":14429,"articleIntro":-1,"category":14430},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[14431],{"metadata":14432,"sys":14435,"fields":14442},{"tags":14433,"concepts":14434},[],[],{"space":14436,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14438,"publishedVersion":443,"revision":63,"contentType":14440,"locale":29},{"sys":14437},{"type":12,"linkType":13,"id":14},{"sys":14439},{"id":21,"type":12,"linkType":22},{"sys":14441},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14443,"metaTitle":453,"metaDescription":454,"mainTitle":14444,"subtitle":472,"heroImage":14459,"ctaButton":495,"ctaLink":496},[452],{"data":14445,"content":14446,"nodeType":75},{},[14447,14453],{"data":14448,"content":14449,"nodeType":465},{},[14450],{"data":14451,"marks":14452,"value":464,"nodeType":83},{},[],{"data":14454,"content":14455,"nodeType":92},{},[14456],{"data":14457,"marks":14458,"value":230,"nodeType":83},{},[],{"metadata":14460,"sys":14463,"fields":14468},{"tags":14461,"concepts":14462},[],[],{"space":14464,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14466,"publishedVersion":63,"revision":45,"locale":29},{"sys":14465},{"type":12,"linkType":13,"id":14},{"sys":14467},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14469},{"url":487,"details":14470,"fileName":493,"contentType":494},{"size":489,"image":14471},{"width":491,"height":492},{"sys":14473,"fields":14476},{"id":14474,"createdAt":14475},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":14477,"slug":14478,"articleIntro":14477,"category":14479},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[14480],{"metadata":14481,"sys":14484,"fields":14491},{"tags":14482,"concepts":14483},[],[],{"space":14485,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14487,"publishedVersion":443,"revision":63,"contentType":14489,"locale":29},{"sys":14486},{"type":12,"linkType":13,"id":14},{"sys":14488},{"id":21,"type":12,"linkType":22},{"sys":14490},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14492,"metaTitle":453,"metaDescription":454,"mainTitle":14493,"subtitle":472,"heroImage":14508,"ctaButton":495,"ctaLink":496},[452],{"data":14494,"content":14495,"nodeType":75},{},[14496,14502],{"data":14497,"content":14498,"nodeType":465},{},[14499],{"data":14500,"marks":14501,"value":464,"nodeType":83},{},[],{"data":14503,"content":14504,"nodeType":92},{},[14505],{"data":14506,"marks":14507,"value":230,"nodeType":83},{},[],{"metadata":14509,"sys":14512,"fields":14517},{"tags":14510,"concepts":14511},[],[],{"space":14513,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14515,"publishedVersion":63,"revision":45,"locale":29},{"sys":14514},{"type":12,"linkType":13,"id":14},{"sys":14516},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14518},{"url":487,"details":14519,"fileName":493,"contentType":494},{"size":489,"image":14520},{"width":491,"height":492},{"sys":14522,"fields":14525},{"id":14523,"createdAt":14524},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":14526,"slug":14527,"articleIntro":-1,"category":14528},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[14529],{"metadata":14530,"sys":14533,"fields":14540},{"tags":14531,"concepts":14532},[],[],{"space":14534,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14536,"publishedVersion":443,"revision":63,"contentType":14538,"locale":29},{"sys":14535},{"type":12,"linkType":13,"id":14},{"sys":14537},{"id":21,"type":12,"linkType":22},{"sys":14539},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14541,"metaTitle":453,"metaDescription":454,"mainTitle":14542,"subtitle":472,"heroImage":14557,"ctaButton":495,"ctaLink":496},[452],{"data":14543,"content":14544,"nodeType":75},{},[14545,14551],{"data":14546,"content":14547,"nodeType":465},{},[14548],{"data":14549,"marks":14550,"value":464,"nodeType":83},{},[],{"data":14552,"content":14553,"nodeType":92},{},[14554],{"data":14555,"marks":14556,"value":230,"nodeType":83},{},[],{"metadata":14558,"sys":14561,"fields":14566},{"tags":14559,"concepts":14560},[],[],{"space":14562,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14564,"publishedVersion":63,"revision":45,"locale":29},{"sys":14563},{"type":12,"linkType":13,"id":14},{"sys":14565},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14567},{"url":487,"details":14568,"fileName":493,"contentType":494},{"size":489,"image":14569},{"width":491,"height":492},{"sys":14571,"fields":14574},{"id":14572,"createdAt":14573},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":14575,"slug":14576,"articleIntro":14575,"category":14577},"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",[14578],{"metadata":14579,"sys":14582,"fields":14589},{"tags":14580,"concepts":14581},[],[],{"space":14583,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14585,"publishedVersion":443,"revision":63,"contentType":14587,"locale":29},{"sys":14584},{"type":12,"linkType":13,"id":14},{"sys":14586},{"id":21,"type":12,"linkType":22},{"sys":14588},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14590,"metaTitle":453,"metaDescription":454,"mainTitle":14591,"subtitle":472,"heroImage":14606,"ctaButton":495,"ctaLink":496},[452],{"data":14592,"content":14593,"nodeType":75},{},[14594,14600],{"data":14595,"content":14596,"nodeType":465},{},[14597],{"data":14598,"marks":14599,"value":464,"nodeType":83},{},[],{"data":14601,"content":14602,"nodeType":92},{},[14603],{"data":14604,"marks":14605,"value":230,"nodeType":83},{},[],{"metadata":14607,"sys":14610,"fields":14615},{"tags":14608,"concepts":14609},[],[],{"space":14611,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14613,"publishedVersion":63,"revision":45,"locale":29},{"sys":14612},{"type":12,"linkType":13,"id":14},{"sys":14614},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14616},{"url":487,"details":14617,"fileName":493,"contentType":494},{"size":489,"image":14618},{"width":491,"height":492},{"sys":14620,"fields":14623},{"id":14621,"createdAt":14622},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":14624,"slug":14625,"articleIntro":-1,"category":14626},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[14627],{"metadata":14628,"sys":14631,"fields":14638},{"tags":14629,"concepts":14630},[],[],{"space":14632,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14634,"publishedVersion":443,"revision":63,"contentType":14636,"locale":29},{"sys":14633},{"type":12,"linkType":13,"id":14},{"sys":14635},{"id":21,"type":12,"linkType":22},{"sys":14637},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14639,"metaTitle":453,"metaDescription":454,"mainTitle":14640,"subtitle":472,"heroImage":14655,"ctaButton":495,"ctaLink":496},[452],{"data":14641,"content":14642,"nodeType":75},{},[14643,14649],{"data":14644,"content":14645,"nodeType":465},{},[14646],{"data":14647,"marks":14648,"value":464,"nodeType":83},{},[],{"data":14650,"content":14651,"nodeType":92},{},[14652],{"data":14653,"marks":14654,"value":230,"nodeType":83},{},[],{"metadata":14656,"sys":14659,"fields":14664},{"tags":14657,"concepts":14658},[],[],{"space":14660,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14662,"publishedVersion":63,"revision":45,"locale":29},{"sys":14661},{"type":12,"linkType":13,"id":14},{"sys":14663},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14665},{"url":487,"details":14666,"fileName":493,"contentType":494},{"size":489,"image":14667},{"width":491,"height":492},{"sys":14669,"fields":14672},{"id":14670,"createdAt":14671},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":14673,"slug":14674,"articleIntro":14673,"category":14675},"Compte 6156 - Maintenance","compte-6156-maintenance",[14676],{"metadata":14677,"sys":14680,"fields":14687},{"tags":14678,"concepts":14679},[],[],{"space":14681,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14683,"publishedVersion":443,"revision":63,"contentType":14685,"locale":29},{"sys":14682},{"type":12,"linkType":13,"id":14},{"sys":14684},{"id":21,"type":12,"linkType":22},{"sys":14686},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14688,"metaTitle":453,"metaDescription":454,"mainTitle":14689,"subtitle":472,"heroImage":14704,"ctaButton":495,"ctaLink":496},[452],{"data":14690,"content":14691,"nodeType":75},{},[14692,14698],{"data":14693,"content":14694,"nodeType":465},{},[14695],{"data":14696,"marks":14697,"value":464,"nodeType":83},{},[],{"data":14699,"content":14700,"nodeType":92},{},[14701],{"data":14702,"marks":14703,"value":230,"nodeType":83},{},[],{"metadata":14705,"sys":14708,"fields":14713},{"tags":14706,"concepts":14707},[],[],{"space":14709,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14711,"publishedVersion":63,"revision":45,"locale":29},{"sys":14710},{"type":12,"linkType":13,"id":14},{"sys":14712},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14714},{"url":487,"details":14715,"fileName":493,"contentType":494},{"size":489,"image":14716},{"width":491,"height":492},{"sys":14718,"fields":14721},{"id":14719,"createdAt":14720},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":14722,"slug":14723,"articleIntro":14722,"category":14724},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[14725],{"metadata":14726,"sys":14729,"fields":14736},{"tags":14727,"concepts":14728},[],[],{"space":14730,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14732,"publishedVersion":443,"revision":63,"contentType":14734,"locale":29},{"sys":14731},{"type":12,"linkType":13,"id":14},{"sys":14733},{"id":21,"type":12,"linkType":22},{"sys":14735},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14737,"metaTitle":453,"metaDescription":454,"mainTitle":14738,"subtitle":472,"heroImage":14753,"ctaButton":495,"ctaLink":496},[452],{"data":14739,"content":14740,"nodeType":75},{},[14741,14747],{"data":14742,"content":14743,"nodeType":465},{},[14744],{"data":14745,"marks":14746,"value":464,"nodeType":83},{},[],{"data":14748,"content":14749,"nodeType":92},{},[14750],{"data":14751,"marks":14752,"value":230,"nodeType":83},{},[],{"metadata":14754,"sys":14757,"fields":14762},{"tags":14755,"concepts":14756},[],[],{"space":14758,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14760,"publishedVersion":63,"revision":45,"locale":29},{"sys":14759},{"type":12,"linkType":13,"id":14},{"sys":14761},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14763},{"url":487,"details":14764,"fileName":493,"contentType":494},{"size":489,"image":14765},{"width":491,"height":492},{"sys":14767,"fields":14770},{"id":14768,"createdAt":14769},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":14771,"slug":14772,"articleIntro":-1,"category":14773},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[14774],{"metadata":14775,"sys":14778,"fields":14785},{"tags":14776,"concepts":14777},[],[],{"space":14779,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14781,"publishedVersion":443,"revision":63,"contentType":14783,"locale":29},{"sys":14780},{"type":12,"linkType":13,"id":14},{"sys":14782},{"id":21,"type":12,"linkType":22},{"sys":14784},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14786,"metaTitle":453,"metaDescription":454,"mainTitle":14787,"subtitle":472,"heroImage":14802,"ctaButton":495,"ctaLink":496},[452],{"data":14788,"content":14789,"nodeType":75},{},[14790,14796],{"data":14791,"content":14792,"nodeType":465},{},[14793],{"data":14794,"marks":14795,"value":464,"nodeType":83},{},[],{"data":14797,"content":14798,"nodeType":92},{},[14799],{"data":14800,"marks":14801,"value":230,"nodeType":83},{},[],{"metadata":14803,"sys":14806,"fields":14811},{"tags":14804,"concepts":14805},[],[],{"space":14807,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14809,"publishedVersion":63,"revision":45,"locale":29},{"sys":14808},{"type":12,"linkType":13,"id":14},{"sys":14810},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14812},{"url":487,"details":14813,"fileName":493,"contentType":494},{"size":489,"image":14814},{"width":491,"height":492},{"sys":14816,"fields":14819},{"id":14817,"createdAt":14818},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":14820,"slug":14821,"articleIntro":14820,"category":14822},"4686 - Charges à payer","compte-4686-charges-a-payer",[14823],{"metadata":14824,"sys":14827,"fields":14834},{"tags":14825,"concepts":14826},[],[],{"space":14828,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14830,"publishedVersion":443,"revision":63,"contentType":14832,"locale":29},{"sys":14829},{"type":12,"linkType":13,"id":14},{"sys":14831},{"id":21,"type":12,"linkType":22},{"sys":14833},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14835,"metaTitle":453,"metaDescription":454,"mainTitle":14836,"subtitle":472,"heroImage":14851,"ctaButton":495,"ctaLink":496},[452],{"data":14837,"content":14838,"nodeType":75},{},[14839,14845],{"data":14840,"content":14841,"nodeType":465},{},[14842],{"data":14843,"marks":14844,"value":464,"nodeType":83},{},[],{"data":14846,"content":14847,"nodeType":92},{},[14848],{"data":14849,"marks":14850,"value":230,"nodeType":83},{},[],{"metadata":14852,"sys":14855,"fields":14860},{"tags":14853,"concepts":14854},[],[],{"space":14856,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14858,"publishedVersion":63,"revision":45,"locale":29},{"sys":14857},{"type":12,"linkType":13,"id":14},{"sys":14859},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14861},{"url":487,"details":14862,"fileName":493,"contentType":494},{"size":489,"image":14863},{"width":491,"height":492},{"sys":14865,"fields":14868},{"id":14866,"createdAt":14867},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":14869,"slug":14870,"articleIntro":14869,"category":14871},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[14872],{"metadata":14873,"sys":14876,"fields":14883},{"tags":14874,"concepts":14875},[],[],{"space":14877,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14879,"publishedVersion":443,"revision":63,"contentType":14881,"locale":29},{"sys":14878},{"type":12,"linkType":13,"id":14},{"sys":14880},{"id":21,"type":12,"linkType":22},{"sys":14882},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14884,"metaTitle":453,"metaDescription":454,"mainTitle":14885,"subtitle":472,"heroImage":14900,"ctaButton":495,"ctaLink":496},[452],{"data":14886,"content":14887,"nodeType":75},{},[14888,14894],{"data":14889,"content":14890,"nodeType":465},{},[14891],{"data":14892,"marks":14893,"value":464,"nodeType":83},{},[],{"data":14895,"content":14896,"nodeType":92},{},[14897],{"data":14898,"marks":14899,"value":230,"nodeType":83},{},[],{"metadata":14901,"sys":14904,"fields":14909},{"tags":14902,"concepts":14903},[],[],{"space":14905,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14907,"publishedVersion":63,"revision":45,"locale":29},{"sys":14906},{"type":12,"linkType":13,"id":14},{"sys":14908},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14910},{"url":487,"details":14911,"fileName":493,"contentType":494},{"size":489,"image":14912},{"width":491,"height":492},{"sys":14914,"fields":14917},{"id":14915,"createdAt":14916},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":14918,"slug":14919,"articleIntro":14918,"category":14920},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[14921],{"metadata":14922,"sys":14925,"fields":14932},{"tags":14923,"concepts":14924},[],[],{"space":14926,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14928,"publishedVersion":443,"revision":63,"contentType":14930,"locale":29},{"sys":14927},{"type":12,"linkType":13,"id":14},{"sys":14929},{"id":21,"type":12,"linkType":22},{"sys":14931},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14933,"metaTitle":453,"metaDescription":454,"mainTitle":14934,"subtitle":472,"heroImage":14949,"ctaButton":495,"ctaLink":496},[452],{"data":14935,"content":14936,"nodeType":75},{},[14937,14943],{"data":14938,"content":14939,"nodeType":465},{},[14940],{"data":14941,"marks":14942,"value":464,"nodeType":83},{},[],{"data":14944,"content":14945,"nodeType":92},{},[14946],{"data":14947,"marks":14948,"value":230,"nodeType":83},{},[],{"metadata":14950,"sys":14953,"fields":14958},{"tags":14951,"concepts":14952},[],[],{"space":14954,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":14956,"publishedVersion":63,"revision":45,"locale":29},{"sys":14955},{"type":12,"linkType":13,"id":14},{"sys":14957},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":14959},{"url":487,"details":14960,"fileName":493,"contentType":494},{"size":489,"image":14961},{"width":491,"height":492},{"sys":14963,"fields":14966},{"id":14964,"createdAt":14965},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":14967,"slug":14968,"articleIntro":-1,"category":14969},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[14970],{"metadata":14971,"sys":14974,"fields":14981},{"tags":14972,"concepts":14973},[],[],{"space":14975,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":14977,"publishedVersion":443,"revision":63,"contentType":14979,"locale":29},{"sys":14976},{"type":12,"linkType":13,"id":14},{"sys":14978},{"id":21,"type":12,"linkType":22},{"sys":14980},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":14982,"metaTitle":453,"metaDescription":454,"mainTitle":14983,"subtitle":472,"heroImage":14998,"ctaButton":495,"ctaLink":496},[452],{"data":14984,"content":14985,"nodeType":75},{},[14986,14992],{"data":14987,"content":14988,"nodeType":465},{},[14989],{"data":14990,"marks":14991,"value":464,"nodeType":83},{},[],{"data":14993,"content":14994,"nodeType":92},{},[14995],{"data":14996,"marks":14997,"value":230,"nodeType":83},{},[],{"metadata":14999,"sys":15002,"fields":15007},{"tags":15000,"concepts":15001},[],[],{"space":15003,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15005,"publishedVersion":63,"revision":45,"locale":29},{"sys":15004},{"type":12,"linkType":13,"id":14},{"sys":15006},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15008},{"url":487,"details":15009,"fileName":493,"contentType":494},{"size":489,"image":15010},{"width":491,"height":492},{"sys":15012,"fields":15015},{"id":15013,"createdAt":15014},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":15016,"slug":15017,"articleIntro":15016,"category":15018},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[15019],{"metadata":15020,"sys":15023,"fields":15030},{"tags":15021,"concepts":15022},[],[],{"space":15024,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15026,"publishedVersion":443,"revision":63,"contentType":15028,"locale":29},{"sys":15025},{"type":12,"linkType":13,"id":14},{"sys":15027},{"id":21,"type":12,"linkType":22},{"sys":15029},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15031,"metaTitle":453,"metaDescription":454,"mainTitle":15032,"subtitle":472,"heroImage":15047,"ctaButton":495,"ctaLink":496},[452],{"data":15033,"content":15034,"nodeType":75},{},[15035,15041],{"data":15036,"content":15037,"nodeType":465},{},[15038],{"data":15039,"marks":15040,"value":464,"nodeType":83},{},[],{"data":15042,"content":15043,"nodeType":92},{},[15044],{"data":15045,"marks":15046,"value":230,"nodeType":83},{},[],{"metadata":15048,"sys":15051,"fields":15056},{"tags":15049,"concepts":15050},[],[],{"space":15052,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15054,"publishedVersion":63,"revision":45,"locale":29},{"sys":15053},{"type":12,"linkType":13,"id":14},{"sys":15055},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15057},{"url":487,"details":15058,"fileName":493,"contentType":494},{"size":489,"image":15059},{"width":491,"height":492},{"sys":15061,"fields":15064},{"id":15062,"createdAt":15063},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15065,"slug":15066,"articleIntro":15065,"category":15067},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15068],{"metadata":15069,"sys":15072,"fields":15079},{"tags":15070,"concepts":15071},[],[],{"space":15073,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15075,"publishedVersion":443,"revision":63,"contentType":15077,"locale":29},{"sys":15074},{"type":12,"linkType":13,"id":14},{"sys":15076},{"id":21,"type":12,"linkType":22},{"sys":15078},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15080,"metaTitle":453,"metaDescription":454,"mainTitle":15081,"subtitle":472,"heroImage":15096,"ctaButton":495,"ctaLink":496},[452],{"data":15082,"content":15083,"nodeType":75},{},[15084,15090],{"data":15085,"content":15086,"nodeType":465},{},[15087],{"data":15088,"marks":15089,"value":464,"nodeType":83},{},[],{"data":15091,"content":15092,"nodeType":92},{},[15093],{"data":15094,"marks":15095,"value":230,"nodeType":83},{},[],{"metadata":15097,"sys":15100,"fields":15105},{"tags":15098,"concepts":15099},[],[],{"space":15101,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15103,"publishedVersion":63,"revision":45,"locale":29},{"sys":15102},{"type":12,"linkType":13,"id":14},{"sys":15104},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15106},{"url":487,"details":15107,"fileName":493,"contentType":494},{"size":489,"image":15108},{"width":491,"height":492},{"sys":15110,"fields":15113},{"id":15111,"createdAt":15112},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":15114,"slug":15115,"articleIntro":15114,"category":15116},"1681 - Autres emprunts","compte-1681-autres-emprunts",[15117],{"metadata":15118,"sys":15121,"fields":15128},{"tags":15119,"concepts":15120},[],[],{"space":15122,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15124,"publishedVersion":443,"revision":63,"contentType":15126,"locale":29},{"sys":15123},{"type":12,"linkType":13,"id":14},{"sys":15125},{"id":21,"type":12,"linkType":22},{"sys":15127},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15129,"metaTitle":453,"metaDescription":454,"mainTitle":15130,"subtitle":472,"heroImage":15145,"ctaButton":495,"ctaLink":496},[452],{"data":15131,"content":15132,"nodeType":75},{},[15133,15139],{"data":15134,"content":15135,"nodeType":465},{},[15136],{"data":15137,"marks":15138,"value":464,"nodeType":83},{},[],{"data":15140,"content":15141,"nodeType":92},{},[15142],{"data":15143,"marks":15144,"value":230,"nodeType":83},{},[],{"metadata":15146,"sys":15149,"fields":15154},{"tags":15147,"concepts":15148},[],[],{"space":15150,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15152,"publishedVersion":63,"revision":45,"locale":29},{"sys":15151},{"type":12,"linkType":13,"id":14},{"sys":15153},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15155},{"url":487,"details":15156,"fileName":493,"contentType":494},{"size":489,"image":15157},{"width":491,"height":492},{"sys":15159,"fields":15162},{"id":15160,"createdAt":15161},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":15163,"slug":15164,"articleIntro":15163,"category":15165},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[15166],{"metadata":15167,"sys":15170,"fields":15177},{"tags":15168,"concepts":15169},[],[],{"space":15171,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15173,"publishedVersion":443,"revision":63,"contentType":15175,"locale":29},{"sys":15172},{"type":12,"linkType":13,"id":14},{"sys":15174},{"id":21,"type":12,"linkType":22},{"sys":15176},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15178,"metaTitle":453,"metaDescription":454,"mainTitle":15179,"subtitle":472,"heroImage":15194,"ctaButton":495,"ctaLink":496},[452],{"data":15180,"content":15181,"nodeType":75},{},[15182,15188],{"data":15183,"content":15184,"nodeType":465},{},[15185],{"data":15186,"marks":15187,"value":464,"nodeType":83},{},[],{"data":15189,"content":15190,"nodeType":92},{},[15191],{"data":15192,"marks":15193,"value":230,"nodeType":83},{},[],{"metadata":15195,"sys":15198,"fields":15203},{"tags":15196,"concepts":15197},[],[],{"space":15199,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15201,"publishedVersion":63,"revision":45,"locale":29},{"sys":15200},{"type":12,"linkType":13,"id":14},{"sys":15202},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15204},{"url":487,"details":15205,"fileName":493,"contentType":494},{"size":489,"image":15206},{"width":491,"height":492},{"sys":15208,"fields":15211},{"id":15209,"createdAt":15210},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":15212,"slug":15213,"articleIntro":15212,"category":15214},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[15215],{"metadata":15216,"sys":15219,"fields":15226},{"tags":15217,"concepts":15218},[],[],{"space":15220,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15222,"publishedVersion":443,"revision":63,"contentType":15224,"locale":29},{"sys":15221},{"type":12,"linkType":13,"id":14},{"sys":15223},{"id":21,"type":12,"linkType":22},{"sys":15225},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15227,"metaTitle":453,"metaDescription":454,"mainTitle":15228,"subtitle":472,"heroImage":15243,"ctaButton":495,"ctaLink":496},[452],{"data":15229,"content":15230,"nodeType":75},{},[15231,15237],{"data":15232,"content":15233,"nodeType":465},{},[15234],{"data":15235,"marks":15236,"value":464,"nodeType":83},{},[],{"data":15238,"content":15239,"nodeType":92},{},[15240],{"data":15241,"marks":15242,"value":230,"nodeType":83},{},[],{"metadata":15244,"sys":15247,"fields":15252},{"tags":15245,"concepts":15246},[],[],{"space":15248,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15250,"publishedVersion":63,"revision":45,"locale":29},{"sys":15249},{"type":12,"linkType":13,"id":14},{"sys":15251},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15253},{"url":487,"details":15254,"fileName":493,"contentType":494},{"size":489,"image":15255},{"width":491,"height":492},{"sys":15257,"fields":15260},{"id":15258,"createdAt":15259},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":15261,"slug":15262,"articleIntro":15261,"category":15263},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[15264],{"metadata":15265,"sys":15268,"fields":15275},{"tags":15266,"concepts":15267},[],[],{"space":15269,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15271,"publishedVersion":443,"revision":63,"contentType":15273,"locale":29},{"sys":15270},{"type":12,"linkType":13,"id":14},{"sys":15272},{"id":21,"type":12,"linkType":22},{"sys":15274},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15276,"metaTitle":453,"metaDescription":454,"mainTitle":15277,"subtitle":472,"heroImage":15292,"ctaButton":495,"ctaLink":496},[452],{"data":15278,"content":15279,"nodeType":75},{},[15280,15286],{"data":15281,"content":15282,"nodeType":465},{},[15283],{"data":15284,"marks":15285,"value":464,"nodeType":83},{},[],{"data":15287,"content":15288,"nodeType":92},{},[15289],{"data":15290,"marks":15291,"value":230,"nodeType":83},{},[],{"metadata":15293,"sys":15296,"fields":15301},{"tags":15294,"concepts":15295},[],[],{"space":15297,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15299,"publishedVersion":63,"revision":45,"locale":29},{"sys":15298},{"type":12,"linkType":13,"id":14},{"sys":15300},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15302},{"url":487,"details":15303,"fileName":493,"contentType":494},{"size":489,"image":15304},{"width":491,"height":492},{"sys":15306,"fields":15309},{"id":15307,"createdAt":15308},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":15310,"slug":15311,"articleIntro":15310,"category":15312},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[15313],{"metadata":15314,"sys":15317,"fields":15324},{"tags":15315,"concepts":15316},[],[],{"space":15318,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15320,"publishedVersion":443,"revision":63,"contentType":15322,"locale":29},{"sys":15319},{"type":12,"linkType":13,"id":14},{"sys":15321},{"id":21,"type":12,"linkType":22},{"sys":15323},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15325,"metaTitle":453,"metaDescription":454,"mainTitle":15326,"subtitle":472,"heroImage":15341,"ctaButton":495,"ctaLink":496},[452],{"data":15327,"content":15328,"nodeType":75},{},[15329,15335],{"data":15330,"content":15331,"nodeType":465},{},[15332],{"data":15333,"marks":15334,"value":464,"nodeType":83},{},[],{"data":15336,"content":15337,"nodeType":92},{},[15338],{"data":15339,"marks":15340,"value":230,"nodeType":83},{},[],{"metadata":15342,"sys":15345,"fields":15350},{"tags":15343,"concepts":15344},[],[],{"space":15346,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15348,"publishedVersion":63,"revision":45,"locale":29},{"sys":15347},{"type":12,"linkType":13,"id":14},{"sys":15349},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15351},{"url":487,"details":15352,"fileName":493,"contentType":494},{"size":489,"image":15353},{"width":491,"height":492},{"sys":15355,"fields":15358},{"id":15356,"createdAt":15357},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":15359,"slug":15360,"articleIntro":15359,"category":15361},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[15362],{"metadata":15363,"sys":15366,"fields":15373},{"tags":15364,"concepts":15365},[],[],{"space":15367,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15369,"publishedVersion":443,"revision":63,"contentType":15371,"locale":29},{"sys":15368},{"type":12,"linkType":13,"id":14},{"sys":15370},{"id":21,"type":12,"linkType":22},{"sys":15372},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15374,"metaTitle":453,"metaDescription":454,"mainTitle":15375,"subtitle":472,"heroImage":15390,"ctaButton":495,"ctaLink":496},[452],{"data":15376,"content":15377,"nodeType":75},{},[15378,15384],{"data":15379,"content":15380,"nodeType":465},{},[15381],{"data":15382,"marks":15383,"value":464,"nodeType":83},{},[],{"data":15385,"content":15386,"nodeType":92},{},[15387],{"data":15388,"marks":15389,"value":230,"nodeType":83},{},[],{"metadata":15391,"sys":15394,"fields":15399},{"tags":15392,"concepts":15393},[],[],{"space":15395,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15397,"publishedVersion":63,"revision":45,"locale":29},{"sys":15396},{"type":12,"linkType":13,"id":14},{"sys":15398},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15400},{"url":487,"details":15401,"fileName":493,"contentType":494},{"size":489,"image":15402},{"width":491,"height":492},{"sys":15404,"fields":15407},{"id":15405,"createdAt":15406},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":15408,"slug":15409,"articleIntro":15408,"category":15410},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[15411],{"metadata":15412,"sys":15415,"fields":15422},{"tags":15413,"concepts":15414},[],[],{"space":15416,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15418,"publishedVersion":443,"revision":63,"contentType":15420,"locale":29},{"sys":15417},{"type":12,"linkType":13,"id":14},{"sys":15419},{"id":21,"type":12,"linkType":22},{"sys":15421},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15423,"metaTitle":453,"metaDescription":454,"mainTitle":15424,"subtitle":472,"heroImage":15439,"ctaButton":495,"ctaLink":496},[452],{"data":15425,"content":15426,"nodeType":75},{},[15427,15433],{"data":15428,"content":15429,"nodeType":465},{},[15430],{"data":15431,"marks":15432,"value":464,"nodeType":83},{},[],{"data":15434,"content":15435,"nodeType":92},{},[15436],{"data":15437,"marks":15438,"value":230,"nodeType":83},{},[],{"metadata":15440,"sys":15443,"fields":15448},{"tags":15441,"concepts":15442},[],[],{"space":15444,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15446,"publishedVersion":63,"revision":45,"locale":29},{"sys":15445},{"type":12,"linkType":13,"id":14},{"sys":15447},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15449},{"url":487,"details":15450,"fileName":493,"contentType":494},{"size":489,"image":15451},{"width":491,"height":492},{"sys":15453,"fields":15456},{"id":15454,"createdAt":15455},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":15457,"slug":15458,"articleIntro":-1,"category":15459},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[15460],{"metadata":15461,"sys":15464,"fields":15471},{"tags":15462,"concepts":15463},[],[],{"space":15465,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15467,"publishedVersion":443,"revision":63,"contentType":15469,"locale":29},{"sys":15466},{"type":12,"linkType":13,"id":14},{"sys":15468},{"id":21,"type":12,"linkType":22},{"sys":15470},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15472,"metaTitle":453,"metaDescription":454,"mainTitle":15473,"subtitle":472,"heroImage":15488,"ctaButton":495,"ctaLink":496},[452],{"data":15474,"content":15475,"nodeType":75},{},[15476,15482],{"data":15477,"content":15478,"nodeType":465},{},[15479],{"data":15480,"marks":15481,"value":464,"nodeType":83},{},[],{"data":15483,"content":15484,"nodeType":92},{},[15485],{"data":15486,"marks":15487,"value":230,"nodeType":83},{},[],{"metadata":15489,"sys":15492,"fields":15497},{"tags":15490,"concepts":15491},[],[],{"space":15493,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15495,"publishedVersion":63,"revision":45,"locale":29},{"sys":15494},{"type":12,"linkType":13,"id":14},{"sys":15496},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15498},{"url":487,"details":15499,"fileName":493,"contentType":494},{"size":489,"image":15500},{"width":491,"height":492},{"sys":15502,"fields":15504},{"id":15503,"createdAt":4766},"2AsCehfNKF5belxwySwOk8",{"title":15505,"slug":15506,"articleIntro":15505,"category":15507},"2611 - Actions","compte-2611-actions",[15508],{"metadata":15509,"sys":15512,"fields":15519},{"tags":15510,"concepts":15511},[],[],{"space":15513,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15515,"publishedVersion":443,"revision":63,"contentType":15517,"locale":29},{"sys":15514},{"type":12,"linkType":13,"id":14},{"sys":15516},{"id":21,"type":12,"linkType":22},{"sys":15518},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15520,"metaTitle":453,"metaDescription":454,"mainTitle":15521,"subtitle":472,"heroImage":15536,"ctaButton":495,"ctaLink":496},[452],{"data":15522,"content":15523,"nodeType":75},{},[15524,15530],{"data":15525,"content":15526,"nodeType":465},{},[15527],{"data":15528,"marks":15529,"value":464,"nodeType":83},{},[],{"data":15531,"content":15532,"nodeType":92},{},[15533],{"data":15534,"marks":15535,"value":230,"nodeType":83},{},[],{"metadata":15537,"sys":15540,"fields":15545},{"tags":15538,"concepts":15539},[],[],{"space":15541,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15543,"publishedVersion":63,"revision":45,"locale":29},{"sys":15542},{"type":12,"linkType":13,"id":14},{"sys":15544},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15546},{"url":487,"details":15547,"fileName":493,"contentType":494},{"size":489,"image":15548},{"width":491,"height":492},{"sys":15550,"fields":15553},{"id":15551,"createdAt":15552},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":15554,"slug":15555,"articleIntro":15554,"category":15556},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[15557],{"metadata":15558,"sys":15561,"fields":15568},{"tags":15559,"concepts":15560},[],[],{"space":15562,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15564,"publishedVersion":443,"revision":63,"contentType":15566,"locale":29},{"sys":15563},{"type":12,"linkType":13,"id":14},{"sys":15565},{"id":21,"type":12,"linkType":22},{"sys":15567},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15569,"metaTitle":453,"metaDescription":454,"mainTitle":15570,"subtitle":472,"heroImage":15585,"ctaButton":495,"ctaLink":496},[452],{"data":15571,"content":15572,"nodeType":75},{},[15573,15579],{"data":15574,"content":15575,"nodeType":465},{},[15576],{"data":15577,"marks":15578,"value":464,"nodeType":83},{},[],{"data":15580,"content":15581,"nodeType":92},{},[15582],{"data":15583,"marks":15584,"value":230,"nodeType":83},{},[],{"metadata":15586,"sys":15589,"fields":15594},{"tags":15587,"concepts":15588},[],[],{"space":15590,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15592,"publishedVersion":63,"revision":45,"locale":29},{"sys":15591},{"type":12,"linkType":13,"id":14},{"sys":15593},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15595},{"url":487,"details":15596,"fileName":493,"contentType":494},{"size":489,"image":15597},{"width":491,"height":492},{"sys":15599,"fields":15602},{"id":15600,"createdAt":15601},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":15603,"slug":15604,"articleIntro":15605,"category":15606},"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.",[15607],{"metadata":15608,"sys":15611,"fields":15618},{"tags":15609,"concepts":15610},[],[],{"space":15612,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15614,"publishedVersion":443,"revision":63,"contentType":15616,"locale":29},{"sys":15613},{"type":12,"linkType":13,"id":14},{"sys":15615},{"id":21,"type":12,"linkType":22},{"sys":15617},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15619,"metaTitle":453,"metaDescription":454,"mainTitle":15620,"subtitle":472,"heroImage":15635,"ctaButton":495,"ctaLink":496},[452],{"data":15621,"content":15622,"nodeType":75},{},[15623,15629],{"data":15624,"content":15625,"nodeType":465},{},[15626],{"data":15627,"marks":15628,"value":464,"nodeType":83},{},[],{"data":15630,"content":15631,"nodeType":92},{},[15632],{"data":15633,"marks":15634,"value":230,"nodeType":83},{},[],{"metadata":15636,"sys":15639,"fields":15644},{"tags":15637,"concepts":15638},[],[],{"space":15640,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15642,"publishedVersion":63,"revision":45,"locale":29},{"sys":15641},{"type":12,"linkType":13,"id":14},{"sys":15643},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15645},{"url":487,"details":15646,"fileName":493,"contentType":494},{"size":489,"image":15647},{"width":491,"height":492},{"sys":15649,"fields":15652},{"id":15650,"createdAt":15651},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":15653,"slug":15654,"articleIntro":15653,"category":15655},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[15656],{"metadata":15657,"sys":15660,"fields":15667},{"tags":15658,"concepts":15659},[],[],{"space":15661,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15663,"publishedVersion":443,"revision":63,"contentType":15665,"locale":29},{"sys":15662},{"type":12,"linkType":13,"id":14},{"sys":15664},{"id":21,"type":12,"linkType":22},{"sys":15666},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15668,"metaTitle":453,"metaDescription":454,"mainTitle":15669,"subtitle":472,"heroImage":15684,"ctaButton":495,"ctaLink":496},[452],{"data":15670,"content":15671,"nodeType":75},{},[15672,15678],{"data":15673,"content":15674,"nodeType":465},{},[15675],{"data":15676,"marks":15677,"value":464,"nodeType":83},{},[],{"data":15679,"content":15680,"nodeType":92},{},[15681],{"data":15682,"marks":15683,"value":230,"nodeType":83},{},[],{"metadata":15685,"sys":15688,"fields":15693},{"tags":15686,"concepts":15687},[],[],{"space":15689,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15691,"publishedVersion":63,"revision":45,"locale":29},{"sys":15690},{"type":12,"linkType":13,"id":14},{"sys":15692},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15694},{"url":487,"details":15695,"fileName":493,"contentType":494},{"size":489,"image":15696},{"width":491,"height":492},{"sys":15698,"fields":15701},{"id":15699,"createdAt":15700},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":15702,"slug":15703,"articleIntro":15702,"category":15704},"698 - Intégration fiscale","compte-698-integration-fiscale",[15705],{"metadata":15706,"sys":15709,"fields":15716},{"tags":15707,"concepts":15708},[],[],{"space":15710,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15712,"publishedVersion":443,"revision":63,"contentType":15714,"locale":29},{"sys":15711},{"type":12,"linkType":13,"id":14},{"sys":15713},{"id":21,"type":12,"linkType":22},{"sys":15715},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15717,"metaTitle":453,"metaDescription":454,"mainTitle":15718,"subtitle":472,"heroImage":15733,"ctaButton":495,"ctaLink":496},[452],{"data":15719,"content":15720,"nodeType":75},{},[15721,15727],{"data":15722,"content":15723,"nodeType":465},{},[15724],{"data":15725,"marks":15726,"value":464,"nodeType":83},{},[],{"data":15728,"content":15729,"nodeType":92},{},[15730],{"data":15731,"marks":15732,"value":230,"nodeType":83},{},[],{"metadata":15734,"sys":15737,"fields":15742},{"tags":15735,"concepts":15736},[],[],{"space":15738,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15740,"publishedVersion":63,"revision":45,"locale":29},{"sys":15739},{"type":12,"linkType":13,"id":14},{"sys":15741},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15743},{"url":487,"details":15744,"fileName":493,"contentType":494},{"size":489,"image":15745},{"width":491,"height":492},{"sys":15747,"fields":15750},{"id":15748,"createdAt":15749},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":15751,"slug":15752,"articleIntro":15751,"category":15753},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[15754],{"metadata":15755,"sys":15758,"fields":15765},{"tags":15756,"concepts":15757},[],[],{"space":15759,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15761,"publishedVersion":443,"revision":63,"contentType":15763,"locale":29},{"sys":15760},{"type":12,"linkType":13,"id":14},{"sys":15762},{"id":21,"type":12,"linkType":22},{"sys":15764},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15766,"metaTitle":453,"metaDescription":454,"mainTitle":15767,"subtitle":472,"heroImage":15782,"ctaButton":495,"ctaLink":496},[452],{"data":15768,"content":15769,"nodeType":75},{},[15770,15776],{"data":15771,"content":15772,"nodeType":465},{},[15773],{"data":15774,"marks":15775,"value":464,"nodeType":83},{},[],{"data":15777,"content":15778,"nodeType":92},{},[15779],{"data":15780,"marks":15781,"value":230,"nodeType":83},{},[],{"metadata":15783,"sys":15786,"fields":15791},{"tags":15784,"concepts":15785},[],[],{"space":15787,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15789,"publishedVersion":63,"revision":45,"locale":29},{"sys":15788},{"type":12,"linkType":13,"id":14},{"sys":15790},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15792},{"url":487,"details":15793,"fileName":493,"contentType":494},{"size":489,"image":15794},{"width":491,"height":492},{"sys":15796,"fields":15799},{"id":15797,"createdAt":15798},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":15800,"slug":15801,"articleIntro":15800,"category":15802},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[15803],{"metadata":15804,"sys":15807,"fields":15814},{"tags":15805,"concepts":15806},[],[],{"space":15808,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15810,"publishedVersion":443,"revision":63,"contentType":15812,"locale":29},{"sys":15809},{"type":12,"linkType":13,"id":14},{"sys":15811},{"id":21,"type":12,"linkType":22},{"sys":15813},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15815,"metaTitle":453,"metaDescription":454,"mainTitle":15816,"subtitle":472,"heroImage":15831,"ctaButton":495,"ctaLink":496},[452],{"data":15817,"content":15818,"nodeType":75},{},[15819,15825],{"data":15820,"content":15821,"nodeType":465},{},[15822],{"data":15823,"marks":15824,"value":464,"nodeType":83},{},[],{"data":15826,"content":15827,"nodeType":92},{},[15828],{"data":15829,"marks":15830,"value":230,"nodeType":83},{},[],{"metadata":15832,"sys":15835,"fields":15840},{"tags":15833,"concepts":15834},[],[],{"space":15836,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15838,"publishedVersion":63,"revision":45,"locale":29},{"sys":15837},{"type":12,"linkType":13,"id":14},{"sys":15839},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15841},{"url":487,"details":15842,"fileName":493,"contentType":494},{"size":489,"image":15843},{"width":491,"height":492},{"sys":15845,"fields":15848},{"id":15846,"createdAt":15847},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":15849,"slug":15850,"articleIntro":-1,"category":15851},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[15852],{"metadata":15853,"sys":15856,"fields":15863},{"tags":15854,"concepts":15855},[],[],{"space":15857,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15859,"publishedVersion":443,"revision":63,"contentType":15861,"locale":29},{"sys":15858},{"type":12,"linkType":13,"id":14},{"sys":15860},{"id":21,"type":12,"linkType":22},{"sys":15862},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15864,"metaTitle":453,"metaDescription":454,"mainTitle":15865,"subtitle":472,"heroImage":15880,"ctaButton":495,"ctaLink":496},[452],{"data":15866,"content":15867,"nodeType":75},{},[15868,15874],{"data":15869,"content":15870,"nodeType":465},{},[15871],{"data":15872,"marks":15873,"value":464,"nodeType":83},{},[],{"data":15875,"content":15876,"nodeType":92},{},[15877],{"data":15878,"marks":15879,"value":230,"nodeType":83},{},[],{"metadata":15881,"sys":15884,"fields":15889},{"tags":15882,"concepts":15883},[],[],{"space":15885,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15887,"publishedVersion":63,"revision":45,"locale":29},{"sys":15886},{"type":12,"linkType":13,"id":14},{"sys":15888},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15890},{"url":487,"details":15891,"fileName":493,"contentType":494},{"size":489,"image":15892},{"width":491,"height":492},{"sys":15894,"fields":15897},{"id":15895,"createdAt":15896},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":15898,"slug":15899,"articleIntro":15898,"category":15900},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[15901],{"metadata":15902,"sys":15905,"fields":15912},{"tags":15903,"concepts":15904},[],[],{"space":15906,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15908,"publishedVersion":443,"revision":63,"contentType":15910,"locale":29},{"sys":15907},{"type":12,"linkType":13,"id":14},{"sys":15909},{"id":21,"type":12,"linkType":22},{"sys":15911},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15913,"metaTitle":453,"metaDescription":454,"mainTitle":15914,"subtitle":472,"heroImage":15929,"ctaButton":495,"ctaLink":496},[452],{"data":15915,"content":15916,"nodeType":75},{},[15917,15923],{"data":15918,"content":15919,"nodeType":465},{},[15920],{"data":15921,"marks":15922,"value":464,"nodeType":83},{},[],{"data":15924,"content":15925,"nodeType":92},{},[15926],{"data":15927,"marks":15928,"value":230,"nodeType":83},{},[],{"metadata":15930,"sys":15933,"fields":15938},{"tags":15931,"concepts":15932},[],[],{"space":15934,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15936,"publishedVersion":63,"revision":45,"locale":29},{"sys":15935},{"type":12,"linkType":13,"id":14},{"sys":15937},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15939},{"url":487,"details":15940,"fileName":493,"contentType":494},{"size":489,"image":15941},{"width":491,"height":492},{"sys":15943,"fields":15946},{"id":15944,"createdAt":15945},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":15947,"slug":15948,"articleIntro":15947,"category":15949},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[15950],{"metadata":15951,"sys":15954,"fields":15961},{"tags":15952,"concepts":15953},[],[],{"space":15955,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":15957,"publishedVersion":443,"revision":63,"contentType":15959,"locale":29},{"sys":15956},{"type":12,"linkType":13,"id":14},{"sys":15958},{"id":21,"type":12,"linkType":22},{"sys":15960},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":15962,"metaTitle":453,"metaDescription":454,"mainTitle":15963,"subtitle":472,"heroImage":15978,"ctaButton":495,"ctaLink":496},[452],{"data":15964,"content":15965,"nodeType":75},{},[15966,15972],{"data":15967,"content":15968,"nodeType":465},{},[15969],{"data":15970,"marks":15971,"value":464,"nodeType":83},{},[],{"data":15973,"content":15974,"nodeType":92},{},[15975],{"data":15976,"marks":15977,"value":230,"nodeType":83},{},[],{"metadata":15979,"sys":15982,"fields":15987},{"tags":15980,"concepts":15981},[],[],{"space":15983,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":15985,"publishedVersion":63,"revision":45,"locale":29},{"sys":15984},{"type":12,"linkType":13,"id":14},{"sys":15986},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":15988},{"url":487,"details":15989,"fileName":493,"contentType":494},{"size":489,"image":15990},{"width":491,"height":492},{"sys":15992,"fields":15995},{"id":15993,"createdAt":15994},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":15996,"slug":15997,"articleIntro":15996,"category":15998},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[15999],{"metadata":16000,"sys":16003,"fields":16010},{"tags":16001,"concepts":16002},[],[],{"space":16004,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16006,"publishedVersion":443,"revision":63,"contentType":16008,"locale":29},{"sys":16005},{"type":12,"linkType":13,"id":14},{"sys":16007},{"id":21,"type":12,"linkType":22},{"sys":16009},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16011,"metaTitle":453,"metaDescription":454,"mainTitle":16012,"subtitle":472,"heroImage":16027,"ctaButton":495,"ctaLink":496},[452],{"data":16013,"content":16014,"nodeType":75},{},[16015,16021],{"data":16016,"content":16017,"nodeType":465},{},[16018],{"data":16019,"marks":16020,"value":464,"nodeType":83},{},[],{"data":16022,"content":16023,"nodeType":92},{},[16024],{"data":16025,"marks":16026,"value":230,"nodeType":83},{},[],{"metadata":16028,"sys":16031,"fields":16036},{"tags":16029,"concepts":16030},[],[],{"space":16032,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16034,"publishedVersion":63,"revision":45,"locale":29},{"sys":16033},{"type":12,"linkType":13,"id":14},{"sys":16035},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16037},{"url":487,"details":16038,"fileName":493,"contentType":494},{"size":489,"image":16039},{"width":491,"height":492},{"sys":16041,"fields":16044},{"id":16042,"createdAt":16043},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":16045,"slug":16046,"articleIntro":16045,"category":16047},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[16048],{"metadata":16049,"sys":16052,"fields":16059},{"tags":16050,"concepts":16051},[],[],{"space":16053,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16055,"publishedVersion":443,"revision":63,"contentType":16057,"locale":29},{"sys":16054},{"type":12,"linkType":13,"id":14},{"sys":16056},{"id":21,"type":12,"linkType":22},{"sys":16058},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16060,"metaTitle":453,"metaDescription":454,"mainTitle":16061,"subtitle":472,"heroImage":16076,"ctaButton":495,"ctaLink":496},[452],{"data":16062,"content":16063,"nodeType":75},{},[16064,16070],{"data":16065,"content":16066,"nodeType":465},{},[16067],{"data":16068,"marks":16069,"value":464,"nodeType":83},{},[],{"data":16071,"content":16072,"nodeType":92},{},[16073],{"data":16074,"marks":16075,"value":230,"nodeType":83},{},[],{"metadata":16077,"sys":16080,"fields":16085},{"tags":16078,"concepts":16079},[],[],{"space":16081,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16083,"publishedVersion":63,"revision":45,"locale":29},{"sys":16082},{"type":12,"linkType":13,"id":14},{"sys":16084},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16086},{"url":487,"details":16087,"fileName":493,"contentType":494},{"size":489,"image":16088},{"width":491,"height":492},{"sys":16090,"fields":16093},{"id":16091,"createdAt":16092},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":16094,"slug":16095,"articleIntro":16094,"category":16096},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[16097],{"metadata":16098,"sys":16101,"fields":16108},{"tags":16099,"concepts":16100},[],[],{"space":16102,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16104,"publishedVersion":443,"revision":63,"contentType":16106,"locale":29},{"sys":16103},{"type":12,"linkType":13,"id":14},{"sys":16105},{"id":21,"type":12,"linkType":22},{"sys":16107},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16109,"metaTitle":453,"metaDescription":454,"mainTitle":16110,"subtitle":472,"heroImage":16125,"ctaButton":495,"ctaLink":496},[452],{"data":16111,"content":16112,"nodeType":75},{},[16113,16119],{"data":16114,"content":16115,"nodeType":465},{},[16116],{"data":16117,"marks":16118,"value":464,"nodeType":83},{},[],{"data":16120,"content":16121,"nodeType":92},{},[16122],{"data":16123,"marks":16124,"value":230,"nodeType":83},{},[],{"metadata":16126,"sys":16129,"fields":16134},{"tags":16127,"concepts":16128},[],[],{"space":16130,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16132,"publishedVersion":63,"revision":45,"locale":29},{"sys":16131},{"type":12,"linkType":13,"id":14},{"sys":16133},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16135},{"url":487,"details":16136,"fileName":493,"contentType":494},{"size":489,"image":16137},{"width":491,"height":492},{"sys":16139,"fields":16142},{"id":16140,"createdAt":16141},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":16143,"slug":16144,"articleIntro":16143,"category":16145},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[16146],{"metadata":16147,"sys":16150,"fields":16157},{"tags":16148,"concepts":16149},[],[],{"space":16151,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16153,"publishedVersion":443,"revision":63,"contentType":16155,"locale":29},{"sys":16152},{"type":12,"linkType":13,"id":14},{"sys":16154},{"id":21,"type":12,"linkType":22},{"sys":16156},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16158,"metaTitle":453,"metaDescription":454,"mainTitle":16159,"subtitle":472,"heroImage":16174,"ctaButton":495,"ctaLink":496},[452],{"data":16160,"content":16161,"nodeType":75},{},[16162,16168],{"data":16163,"content":16164,"nodeType":465},{},[16165],{"data":16166,"marks":16167,"value":464,"nodeType":83},{},[],{"data":16169,"content":16170,"nodeType":92},{},[16171],{"data":16172,"marks":16173,"value":230,"nodeType":83},{},[],{"metadata":16175,"sys":16178,"fields":16183},{"tags":16176,"concepts":16177},[],[],{"space":16179,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16181,"publishedVersion":63,"revision":45,"locale":29},{"sys":16180},{"type":12,"linkType":13,"id":14},{"sys":16182},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16184},{"url":487,"details":16185,"fileName":493,"contentType":494},{"size":489,"image":16186},{"width":491,"height":492},{"sys":16188,"fields":16191},{"id":16189,"createdAt":16190},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":16192,"slug":16193,"articleIntro":-1,"category":16194},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[16195],{"metadata":16196,"sys":16199,"fields":16206},{"tags":16197,"concepts":16198},[],[],{"space":16200,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16202,"publishedVersion":443,"revision":63,"contentType":16204,"locale":29},{"sys":16201},{"type":12,"linkType":13,"id":14},{"sys":16203},{"id":21,"type":12,"linkType":22},{"sys":16205},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16207,"metaTitle":453,"metaDescription":454,"mainTitle":16208,"subtitle":472,"heroImage":16223,"ctaButton":495,"ctaLink":496},[452],{"data":16209,"content":16210,"nodeType":75},{},[16211,16217],{"data":16212,"content":16213,"nodeType":465},{},[16214],{"data":16215,"marks":16216,"value":464,"nodeType":83},{},[],{"data":16218,"content":16219,"nodeType":92},{},[16220],{"data":16221,"marks":16222,"value":230,"nodeType":83},{},[],{"metadata":16224,"sys":16227,"fields":16232},{"tags":16225,"concepts":16226},[],[],{"space":16228,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16230,"publishedVersion":63,"revision":45,"locale":29},{"sys":16229},{"type":12,"linkType":13,"id":14},{"sys":16231},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16233},{"url":487,"details":16234,"fileName":493,"contentType":494},{"size":489,"image":16235},{"width":491,"height":492},{"sys":16237,"fields":16240},{"id":16238,"createdAt":16239},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":16241,"slug":16242,"articleIntro":16241,"category":16243},"1688 - Intérêts courus","compte-1688-interets-courus",[16244],{"metadata":16245,"sys":16248,"fields":16255},{"tags":16246,"concepts":16247},[],[],{"space":16249,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16251,"publishedVersion":443,"revision":63,"contentType":16253,"locale":29},{"sys":16250},{"type":12,"linkType":13,"id":14},{"sys":16252},{"id":21,"type":12,"linkType":22},{"sys":16254},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16256,"metaTitle":453,"metaDescription":454,"mainTitle":16257,"subtitle":472,"heroImage":16272,"ctaButton":495,"ctaLink":496},[452],{"data":16258,"content":16259,"nodeType":75},{},[16260,16266],{"data":16261,"content":16262,"nodeType":465},{},[16263],{"data":16264,"marks":16265,"value":464,"nodeType":83},{},[],{"data":16267,"content":16268,"nodeType":92},{},[16269],{"data":16270,"marks":16271,"value":230,"nodeType":83},{},[],{"metadata":16273,"sys":16276,"fields":16281},{"tags":16274,"concepts":16275},[],[],{"space":16277,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16279,"publishedVersion":63,"revision":45,"locale":29},{"sys":16278},{"type":12,"linkType":13,"id":14},{"sys":16280},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16282},{"url":487,"details":16283,"fileName":493,"contentType":494},{"size":489,"image":16284},{"width":491,"height":492},{"sys":16286,"fields":16289},{"id":16287,"createdAt":16288},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":16290,"slug":16291,"articleIntro":16290,"category":16292},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[16293],{"metadata":16294,"sys":16297,"fields":16304},{"tags":16295,"concepts":16296},[],[],{"space":16298,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16300,"publishedVersion":443,"revision":63,"contentType":16302,"locale":29},{"sys":16299},{"type":12,"linkType":13,"id":14},{"sys":16301},{"id":21,"type":12,"linkType":22},{"sys":16303},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16305,"metaTitle":453,"metaDescription":454,"mainTitle":16306,"subtitle":472,"heroImage":16321,"ctaButton":495,"ctaLink":496},[452],{"data":16307,"content":16308,"nodeType":75},{},[16309,16315],{"data":16310,"content":16311,"nodeType":465},{},[16312],{"data":16313,"marks":16314,"value":464,"nodeType":83},{},[],{"data":16316,"content":16317,"nodeType":92},{},[16318],{"data":16319,"marks":16320,"value":230,"nodeType":83},{},[],{"metadata":16322,"sys":16325,"fields":16330},{"tags":16323,"concepts":16324},[],[],{"space":16326,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16328,"publishedVersion":63,"revision":45,"locale":29},{"sys":16327},{"type":12,"linkType":13,"id":14},{"sys":16329},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16331},{"url":487,"details":16332,"fileName":493,"contentType":494},{"size":489,"image":16333},{"width":491,"height":492},{"sys":16335,"fields":16338},{"id":16336,"createdAt":16337},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":16339,"slug":16340,"articleIntro":16339,"category":16341},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[16342],{"metadata":16343,"sys":16346,"fields":16353},{"tags":16344,"concepts":16345},[],[],{"space":16347,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16349,"publishedVersion":443,"revision":63,"contentType":16351,"locale":29},{"sys":16348},{"type":12,"linkType":13,"id":14},{"sys":16350},{"id":21,"type":12,"linkType":22},{"sys":16352},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16354,"metaTitle":453,"metaDescription":454,"mainTitle":16355,"subtitle":472,"heroImage":16370,"ctaButton":495,"ctaLink":496},[452],{"data":16356,"content":16357,"nodeType":75},{},[16358,16364],{"data":16359,"content":16360,"nodeType":465},{},[16361],{"data":16362,"marks":16363,"value":464,"nodeType":83},{},[],{"data":16365,"content":16366,"nodeType":92},{},[16367],{"data":16368,"marks":16369,"value":230,"nodeType":83},{},[],{"metadata":16371,"sys":16374,"fields":16379},{"tags":16372,"concepts":16373},[],[],{"space":16375,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16377,"publishedVersion":63,"revision":45,"locale":29},{"sys":16376},{"type":12,"linkType":13,"id":14},{"sys":16378},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16380},{"url":487,"details":16381,"fileName":493,"contentType":494},{"size":489,"image":16382},{"width":491,"height":492},{"sys":16384,"fields":16387},{"id":16385,"createdAt":16386},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":16388,"slug":16389,"articleIntro":16388,"category":16390},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[16391],{"metadata":16392,"sys":16395,"fields":16402},{"tags":16393,"concepts":16394},[],[],{"space":16396,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16398,"publishedVersion":443,"revision":63,"contentType":16400,"locale":29},{"sys":16397},{"type":12,"linkType":13,"id":14},{"sys":16399},{"id":21,"type":12,"linkType":22},{"sys":16401},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16403,"metaTitle":453,"metaDescription":454,"mainTitle":16404,"subtitle":472,"heroImage":16419,"ctaButton":495,"ctaLink":496},[452],{"data":16405,"content":16406,"nodeType":75},{},[16407,16413],{"data":16408,"content":16409,"nodeType":465},{},[16410],{"data":16411,"marks":16412,"value":464,"nodeType":83},{},[],{"data":16414,"content":16415,"nodeType":92},{},[16416],{"data":16417,"marks":16418,"value":230,"nodeType":83},{},[],{"metadata":16420,"sys":16423,"fields":16428},{"tags":16421,"concepts":16422},[],[],{"space":16424,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16426,"publishedVersion":63,"revision":45,"locale":29},{"sys":16425},{"type":12,"linkType":13,"id":14},{"sys":16427},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16429},{"url":487,"details":16430,"fileName":493,"contentType":494},{"size":489,"image":16431},{"width":491,"height":492},{"sys":16433,"fields":16436},{"id":16434,"createdAt":16435},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":16437,"slug":16438,"articleIntro":16437,"category":16439},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[16440],{"metadata":16441,"sys":16444,"fields":16451},{"tags":16442,"concepts":16443},[],[],{"space":16445,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16447,"publishedVersion":443,"revision":63,"contentType":16449,"locale":29},{"sys":16446},{"type":12,"linkType":13,"id":14},{"sys":16448},{"id":21,"type":12,"linkType":22},{"sys":16450},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16452,"metaTitle":453,"metaDescription":454,"mainTitle":16453,"subtitle":472,"heroImage":16468,"ctaButton":495,"ctaLink":496},[452],{"data":16454,"content":16455,"nodeType":75},{},[16456,16462],{"data":16457,"content":16458,"nodeType":465},{},[16459],{"data":16460,"marks":16461,"value":464,"nodeType":83},{},[],{"data":16463,"content":16464,"nodeType":92},{},[16465],{"data":16466,"marks":16467,"value":230,"nodeType":83},{},[],{"metadata":16469,"sys":16472,"fields":16477},{"tags":16470,"concepts":16471},[],[],{"space":16473,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16475,"publishedVersion":63,"revision":45,"locale":29},{"sys":16474},{"type":12,"linkType":13,"id":14},{"sys":16476},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16478},{"url":487,"details":16479,"fileName":493,"contentType":494},{"size":489,"image":16480},{"width":491,"height":492},{"sys":16482,"fields":16485},{"id":16483,"createdAt":16484},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":16486,"slug":16487,"articleIntro":16486,"category":16488},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[16489],{"metadata":16490,"sys":16493,"fields":16500},{"tags":16491,"concepts":16492},[],[],{"space":16494,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16496,"publishedVersion":443,"revision":63,"contentType":16498,"locale":29},{"sys":16495},{"type":12,"linkType":13,"id":14},{"sys":16497},{"id":21,"type":12,"linkType":22},{"sys":16499},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16501,"metaTitle":453,"metaDescription":454,"mainTitle":16502,"subtitle":472,"heroImage":16517,"ctaButton":495,"ctaLink":496},[452],{"data":16503,"content":16504,"nodeType":75},{},[16505,16511],{"data":16506,"content":16507,"nodeType":465},{},[16508],{"data":16509,"marks":16510,"value":464,"nodeType":83},{},[],{"data":16512,"content":16513,"nodeType":92},{},[16514],{"data":16515,"marks":16516,"value":230,"nodeType":83},{},[],{"metadata":16518,"sys":16521,"fields":16526},{"tags":16519,"concepts":16520},[],[],{"space":16522,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16524,"publishedVersion":63,"revision":45,"locale":29},{"sys":16523},{"type":12,"linkType":13,"id":14},{"sys":16525},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16527},{"url":487,"details":16528,"fileName":493,"contentType":494},{"size":489,"image":16529},{"width":491,"height":492},{"sys":16531,"fields":16534},{"id":16532,"createdAt":16533},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":16535,"slug":16536,"articleIntro":16535,"category":16537},"335 - Travaux en cours","compte-335-travaux-en-cours",[16538],{"metadata":16539,"sys":16542,"fields":16549},{"tags":16540,"concepts":16541},[],[],{"space":16543,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16545,"publishedVersion":443,"revision":63,"contentType":16547,"locale":29},{"sys":16544},{"type":12,"linkType":13,"id":14},{"sys":16546},{"id":21,"type":12,"linkType":22},{"sys":16548},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16550,"metaTitle":453,"metaDescription":454,"mainTitle":16551,"subtitle":472,"heroImage":16566,"ctaButton":495,"ctaLink":496},[452],{"data":16552,"content":16553,"nodeType":75},{},[16554,16560],{"data":16555,"content":16556,"nodeType":465},{},[16557],{"data":16558,"marks":16559,"value":464,"nodeType":83},{},[],{"data":16561,"content":16562,"nodeType":92},{},[16563],{"data":16564,"marks":16565,"value":230,"nodeType":83},{},[],{"metadata":16567,"sys":16570,"fields":16575},{"tags":16568,"concepts":16569},[],[],{"space":16571,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16573,"publishedVersion":63,"revision":45,"locale":29},{"sys":16572},{"type":12,"linkType":13,"id":14},{"sys":16574},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16576},{"url":487,"details":16577,"fileName":493,"contentType":494},{"size":489,"image":16578},{"width":491,"height":492},{"sys":16580,"fields":16583},{"id":16581,"createdAt":16582},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":16584,"slug":16585,"articleIntro":16584,"category":16586},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[16587],{"metadata":16588,"sys":16591,"fields":16598},{"tags":16589,"concepts":16590},[],[],{"space":16592,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16594,"publishedVersion":443,"revision":63,"contentType":16596,"locale":29},{"sys":16593},{"type":12,"linkType":13,"id":14},{"sys":16595},{"id":21,"type":12,"linkType":22},{"sys":16597},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16599,"metaTitle":453,"metaDescription":454,"mainTitle":16600,"subtitle":472,"heroImage":16615,"ctaButton":495,"ctaLink":496},[452],{"data":16601,"content":16602,"nodeType":75},{},[16603,16609],{"data":16604,"content":16605,"nodeType":465},{},[16606],{"data":16607,"marks":16608,"value":464,"nodeType":83},{},[],{"data":16610,"content":16611,"nodeType":92},{},[16612],{"data":16613,"marks":16614,"value":230,"nodeType":83},{},[],{"metadata":16616,"sys":16619,"fields":16624},{"tags":16617,"concepts":16618},[],[],{"space":16620,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16622,"publishedVersion":63,"revision":45,"locale":29},{"sys":16621},{"type":12,"linkType":13,"id":14},{"sys":16623},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16625},{"url":487,"details":16626,"fileName":493,"contentType":494},{"size":489,"image":16627},{"width":491,"height":492},{"sys":16629,"fields":16632},{"id":16630,"createdAt":16631},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":16633,"slug":16634,"articleIntro":16633,"category":16635},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[16636],{"metadata":16637,"sys":16640,"fields":16647},{"tags":16638,"concepts":16639},[],[],{"space":16641,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16643,"publishedVersion":443,"revision":63,"contentType":16645,"locale":29},{"sys":16642},{"type":12,"linkType":13,"id":14},{"sys":16644},{"id":21,"type":12,"linkType":22},{"sys":16646},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16648,"metaTitle":453,"metaDescription":454,"mainTitle":16649,"subtitle":472,"heroImage":16664,"ctaButton":495,"ctaLink":496},[452],{"data":16650,"content":16651,"nodeType":75},{},[16652,16658],{"data":16653,"content":16654,"nodeType":465},{},[16655],{"data":16656,"marks":16657,"value":464,"nodeType":83},{},[],{"data":16659,"content":16660,"nodeType":92},{},[16661],{"data":16662,"marks":16663,"value":230,"nodeType":83},{},[],{"metadata":16665,"sys":16668,"fields":16673},{"tags":16666,"concepts":16667},[],[],{"space":16669,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16671,"publishedVersion":63,"revision":45,"locale":29},{"sys":16670},{"type":12,"linkType":13,"id":14},{"sys":16672},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16674},{"url":487,"details":16675,"fileName":493,"contentType":494},{"size":489,"image":16676},{"width":491,"height":492},{"sys":16678,"fields":16681},{"id":16679,"createdAt":16680},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":16682,"slug":16683,"articleIntro":16682,"category":16684},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[16685],{"metadata":16686,"sys":16689,"fields":16696},{"tags":16687,"concepts":16688},[],[],{"space":16690,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16692,"publishedVersion":443,"revision":63,"contentType":16694,"locale":29},{"sys":16691},{"type":12,"linkType":13,"id":14},{"sys":16693},{"id":21,"type":12,"linkType":22},{"sys":16695},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16697,"metaTitle":453,"metaDescription":454,"mainTitle":16698,"subtitle":472,"heroImage":16713,"ctaButton":495,"ctaLink":496},[452],{"data":16699,"content":16700,"nodeType":75},{},[16701,16707],{"data":16702,"content":16703,"nodeType":465},{},[16704],{"data":16705,"marks":16706,"value":464,"nodeType":83},{},[],{"data":16708,"content":16709,"nodeType":92},{},[16710],{"data":16711,"marks":16712,"value":230,"nodeType":83},{},[],{"metadata":16714,"sys":16717,"fields":16722},{"tags":16715,"concepts":16716},[],[],{"space":16718,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16720,"publishedVersion":63,"revision":45,"locale":29},{"sys":16719},{"type":12,"linkType":13,"id":14},{"sys":16721},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16723},{"url":487,"details":16724,"fileName":493,"contentType":494},{"size":489,"image":16725},{"width":491,"height":492},{"sys":16727,"fields":16730},{"id":16728,"createdAt":16729},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":16731,"slug":16732,"articleIntro":16733,"category":16734},"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",[16735],{"metadata":16736,"sys":16739,"fields":16746},{"tags":16737,"concepts":16738},[],[],{"space":16740,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16742,"publishedVersion":443,"revision":63,"contentType":16744,"locale":29},{"sys":16741},{"type":12,"linkType":13,"id":14},{"sys":16743},{"id":21,"type":12,"linkType":22},{"sys":16745},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16747,"metaTitle":453,"metaDescription":454,"mainTitle":16748,"subtitle":472,"heroImage":16763,"ctaButton":495,"ctaLink":496},[452],{"data":16749,"content":16750,"nodeType":75},{},[16751,16757],{"data":16752,"content":16753,"nodeType":465},{},[16754],{"data":16755,"marks":16756,"value":464,"nodeType":83},{},[],{"data":16758,"content":16759,"nodeType":92},{},[16760],{"data":16761,"marks":16762,"value":230,"nodeType":83},{},[],{"metadata":16764,"sys":16767,"fields":16772},{"tags":16765,"concepts":16766},[],[],{"space":16768,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16770,"publishedVersion":63,"revision":45,"locale":29},{"sys":16769},{"type":12,"linkType":13,"id":14},{"sys":16771},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16773},{"url":487,"details":16774,"fileName":493,"contentType":494},{"size":489,"image":16775},{"width":491,"height":492},{"sys":16777,"fields":16780},{"id":16778,"createdAt":16779},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":16781,"slug":16782,"articleIntro":16781,"category":16783},"6471 - Prestations directes","compte-6471-prestations-directes",[16784],{"metadata":16785,"sys":16788,"fields":16795},{"tags":16786,"concepts":16787},[],[],{"space":16789,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16791,"publishedVersion":443,"revision":63,"contentType":16793,"locale":29},{"sys":16790},{"type":12,"linkType":13,"id":14},{"sys":16792},{"id":21,"type":12,"linkType":22},{"sys":16794},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16796,"metaTitle":453,"metaDescription":454,"mainTitle":16797,"subtitle":472,"heroImage":16812,"ctaButton":495,"ctaLink":496},[452],{"data":16798,"content":16799,"nodeType":75},{},[16800,16806],{"data":16801,"content":16802,"nodeType":465},{},[16803],{"data":16804,"marks":16805,"value":464,"nodeType":83},{},[],{"data":16807,"content":16808,"nodeType":92},{},[16809],{"data":16810,"marks":16811,"value":230,"nodeType":83},{},[],{"metadata":16813,"sys":16816,"fields":16821},{"tags":16814,"concepts":16815},[],[],{"space":16817,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16819,"publishedVersion":63,"revision":45,"locale":29},{"sys":16818},{"type":12,"linkType":13,"id":14},{"sys":16820},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16822},{"url":487,"details":16823,"fileName":493,"contentType":494},{"size":489,"image":16824},{"width":491,"height":492},{"sys":16826,"fields":16829},{"id":16827,"createdAt":16828},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":16830,"slug":16831,"articleIntro":-1,"category":16832},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[16833],{"metadata":16834,"sys":16837,"fields":16844},{"tags":16835,"concepts":16836},[],[],{"space":16838,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16840,"publishedVersion":443,"revision":63,"contentType":16842,"locale":29},{"sys":16839},{"type":12,"linkType":13,"id":14},{"sys":16841},{"id":21,"type":12,"linkType":22},{"sys":16843},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16845,"metaTitle":453,"metaDescription":454,"mainTitle":16846,"subtitle":472,"heroImage":16861,"ctaButton":495,"ctaLink":496},[452],{"data":16847,"content":16848,"nodeType":75},{},[16849,16855],{"data":16850,"content":16851,"nodeType":465},{},[16852],{"data":16853,"marks":16854,"value":464,"nodeType":83},{},[],{"data":16856,"content":16857,"nodeType":92},{},[16858],{"data":16859,"marks":16860,"value":230,"nodeType":83},{},[],{"metadata":16862,"sys":16865,"fields":16870},{"tags":16863,"concepts":16864},[],[],{"space":16866,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16868,"publishedVersion":63,"revision":45,"locale":29},{"sys":16867},{"type":12,"linkType":13,"id":14},{"sys":16869},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16871},{"url":487,"details":16872,"fileName":493,"contentType":494},{"size":489,"image":16873},{"width":491,"height":492},{"sys":16875,"fields":16878},{"id":16876,"createdAt":16877},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":16879,"slug":16880,"articleIntro":16879,"category":16881},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[16882],{"metadata":16883,"sys":16886,"fields":16893},{"tags":16884,"concepts":16885},[],[],{"space":16887,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16889,"publishedVersion":443,"revision":63,"contentType":16891,"locale":29},{"sys":16888},{"type":12,"linkType":13,"id":14},{"sys":16890},{"id":21,"type":12,"linkType":22},{"sys":16892},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16894,"metaTitle":453,"metaDescription":454,"mainTitle":16895,"subtitle":472,"heroImage":16910,"ctaButton":495,"ctaLink":496},[452],{"data":16896,"content":16897,"nodeType":75},{},[16898,16904],{"data":16899,"content":16900,"nodeType":465},{},[16901],{"data":16902,"marks":16903,"value":464,"nodeType":83},{},[],{"data":16905,"content":16906,"nodeType":92},{},[16907],{"data":16908,"marks":16909,"value":230,"nodeType":83},{},[],{"metadata":16911,"sys":16914,"fields":16919},{"tags":16912,"concepts":16913},[],[],{"space":16915,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16917,"publishedVersion":63,"revision":45,"locale":29},{"sys":16916},{"type":12,"linkType":13,"id":14},{"sys":16918},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16920},{"url":487,"details":16921,"fileName":493,"contentType":494},{"size":489,"image":16922},{"width":491,"height":492},{"sys":16924,"fields":16927},{"id":16925,"createdAt":16926},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":16928,"slug":16929,"articleIntro":16928,"category":16930},"Classe 15 - Provisions","classe-15-provisions",[16931],{"metadata":16932,"sys":16935,"fields":16942},{"tags":16933,"concepts":16934},[],[],{"space":16936,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16938,"publishedVersion":443,"revision":63,"contentType":16940,"locale":29},{"sys":16937},{"type":12,"linkType":13,"id":14},{"sys":16939},{"id":21,"type":12,"linkType":22},{"sys":16941},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16943,"metaTitle":453,"metaDescription":454,"mainTitle":16944,"subtitle":472,"heroImage":16959,"ctaButton":495,"ctaLink":496},[452],{"data":16945,"content":16946,"nodeType":75},{},[16947,16953],{"data":16948,"content":16949,"nodeType":465},{},[16950],{"data":16951,"marks":16952,"value":464,"nodeType":83},{},[],{"data":16954,"content":16955,"nodeType":92},{},[16956],{"data":16957,"marks":16958,"value":230,"nodeType":83},{},[],{"metadata":16960,"sys":16963,"fields":16968},{"tags":16961,"concepts":16962},[],[],{"space":16964,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":16966,"publishedVersion":63,"revision":45,"locale":29},{"sys":16965},{"type":12,"linkType":13,"id":14},{"sys":16967},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":16969},{"url":487,"details":16970,"fileName":493,"contentType":494},{"size":489,"image":16971},{"width":491,"height":492},{"sys":16973,"fields":16976},{"id":16974,"createdAt":16975},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":16977,"slug":16978,"articleIntro":16977,"category":16979},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[16980],{"metadata":16981,"sys":16984,"fields":16991},{"tags":16982,"concepts":16983},[],[],{"space":16985,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":16987,"publishedVersion":443,"revision":63,"contentType":16989,"locale":29},{"sys":16986},{"type":12,"linkType":13,"id":14},{"sys":16988},{"id":21,"type":12,"linkType":22},{"sys":16990},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":16992,"metaTitle":453,"metaDescription":454,"mainTitle":16993,"subtitle":472,"heroImage":17008,"ctaButton":495,"ctaLink":496},[452],{"data":16994,"content":16995,"nodeType":75},{},[16996,17002],{"data":16997,"content":16998,"nodeType":465},{},[16999],{"data":17000,"marks":17001,"value":464,"nodeType":83},{},[],{"data":17003,"content":17004,"nodeType":92},{},[17005],{"data":17006,"marks":17007,"value":230,"nodeType":83},{},[],{"metadata":17009,"sys":17012,"fields":17017},{"tags":17010,"concepts":17011},[],[],{"space":17013,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17015,"publishedVersion":63,"revision":45,"locale":29},{"sys":17014},{"type":12,"linkType":13,"id":14},{"sys":17016},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17018},{"url":487,"details":17019,"fileName":493,"contentType":494},{"size":489,"image":17020},{"width":491,"height":492},{"sys":17022,"fields":17025},{"id":17023,"createdAt":17024},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":17026,"slug":17027,"articleIntro":17026,"category":17028},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[17029],{"metadata":17030,"sys":17033,"fields":17040},{"tags":17031,"concepts":17032},[],[],{"space":17034,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17036,"publishedVersion":443,"revision":63,"contentType":17038,"locale":29},{"sys":17035},{"type":12,"linkType":13,"id":14},{"sys":17037},{"id":21,"type":12,"linkType":22},{"sys":17039},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17041,"metaTitle":453,"metaDescription":454,"mainTitle":17042,"subtitle":472,"heroImage":17057,"ctaButton":495,"ctaLink":496},[452],{"data":17043,"content":17044,"nodeType":75},{},[17045,17051],{"data":17046,"content":17047,"nodeType":465},{},[17048],{"data":17049,"marks":17050,"value":464,"nodeType":83},{},[],{"data":17052,"content":17053,"nodeType":92},{},[17054],{"data":17055,"marks":17056,"value":230,"nodeType":83},{},[],{"metadata":17058,"sys":17061,"fields":17066},{"tags":17059,"concepts":17060},[],[],{"space":17062,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17064,"publishedVersion":63,"revision":45,"locale":29},{"sys":17063},{"type":12,"linkType":13,"id":14},{"sys":17065},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17067},{"url":487,"details":17068,"fileName":493,"contentType":494},{"size":489,"image":17069},{"width":491,"height":492},{"sys":17071,"fields":17074},{"id":17072,"createdAt":17073},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":17075,"slug":17076,"articleIntro":-1,"category":17077},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[17078],{"metadata":17079,"sys":17082,"fields":17089},{"tags":17080,"concepts":17081},[],[],{"space":17083,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17085,"publishedVersion":443,"revision":63,"contentType":17087,"locale":29},{"sys":17084},{"type":12,"linkType":13,"id":14},{"sys":17086},{"id":21,"type":12,"linkType":22},{"sys":17088},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17090,"metaTitle":453,"metaDescription":454,"mainTitle":17091,"subtitle":472,"heroImage":17106,"ctaButton":495,"ctaLink":496},[452],{"data":17092,"content":17093,"nodeType":75},{},[17094,17100],{"data":17095,"content":17096,"nodeType":465},{},[17097],{"data":17098,"marks":17099,"value":464,"nodeType":83},{},[],{"data":17101,"content":17102,"nodeType":92},{},[17103],{"data":17104,"marks":17105,"value":230,"nodeType":83},{},[],{"metadata":17107,"sys":17110,"fields":17115},{"tags":17108,"concepts":17109},[],[],{"space":17111,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17113,"publishedVersion":63,"revision":45,"locale":29},{"sys":17112},{"type":12,"linkType":13,"id":14},{"sys":17114},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17116},{"url":487,"details":17117,"fileName":493,"contentType":494},{"size":489,"image":17118},{"width":491,"height":492},{"sys":17120,"fields":17123},{"id":17121,"createdAt":17122},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":17124,"slug":17125,"articleIntro":17124,"category":17126},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[17127],{"metadata":17128,"sys":17131,"fields":17138},{"tags":17129,"concepts":17130},[],[],{"space":17132,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17134,"publishedVersion":443,"revision":63,"contentType":17136,"locale":29},{"sys":17133},{"type":12,"linkType":13,"id":14},{"sys":17135},{"id":21,"type":12,"linkType":22},{"sys":17137},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17139,"metaTitle":453,"metaDescription":454,"mainTitle":17140,"subtitle":472,"heroImage":17155,"ctaButton":495,"ctaLink":496},[452],{"data":17141,"content":17142,"nodeType":75},{},[17143,17149],{"data":17144,"content":17145,"nodeType":465},{},[17146],{"data":17147,"marks":17148,"value":464,"nodeType":83},{},[],{"data":17150,"content":17151,"nodeType":92},{},[17152],{"data":17153,"marks":17154,"value":230,"nodeType":83},{},[],{"metadata":17156,"sys":17159,"fields":17164},{"tags":17157,"concepts":17158},[],[],{"space":17160,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17162,"publishedVersion":63,"revision":45,"locale":29},{"sys":17161},{"type":12,"linkType":13,"id":14},{"sys":17163},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17165},{"url":487,"details":17166,"fileName":493,"contentType":494},{"size":489,"image":17167},{"width":491,"height":492},{"sys":17169,"fields":17172},{"id":17170,"createdAt":17171},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":17173,"slug":17174,"articleIntro":17173,"category":17175},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[17176],{"metadata":17177,"sys":17180,"fields":17187},{"tags":17178,"concepts":17179},[],[],{"space":17181,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17183,"publishedVersion":443,"revision":63,"contentType":17185,"locale":29},{"sys":17182},{"type":12,"linkType":13,"id":14},{"sys":17184},{"id":21,"type":12,"linkType":22},{"sys":17186},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17188,"metaTitle":453,"metaDescription":454,"mainTitle":17189,"subtitle":472,"heroImage":17204,"ctaButton":495,"ctaLink":496},[452],{"data":17190,"content":17191,"nodeType":75},{},[17192,17198],{"data":17193,"content":17194,"nodeType":465},{},[17195],{"data":17196,"marks":17197,"value":464,"nodeType":83},{},[],{"data":17199,"content":17200,"nodeType":92},{},[17201],{"data":17202,"marks":17203,"value":230,"nodeType":83},{},[],{"metadata":17205,"sys":17208,"fields":17213},{"tags":17206,"concepts":17207},[],[],{"space":17209,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17211,"publishedVersion":63,"revision":45,"locale":29},{"sys":17210},{"type":12,"linkType":13,"id":14},{"sys":17212},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17214},{"url":487,"details":17215,"fileName":493,"contentType":494},{"size":489,"image":17216},{"width":491,"height":492},{"sys":17218,"fields":17221},{"id":17219,"createdAt":17220},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":17222,"slug":17223,"articleIntro":17222,"category":17224},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[17225],{"metadata":17226,"sys":17229,"fields":17236},{"tags":17227,"concepts":17228},[],[],{"space":17230,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17232,"publishedVersion":443,"revision":63,"contentType":17234,"locale":29},{"sys":17231},{"type":12,"linkType":13,"id":14},{"sys":17233},{"id":21,"type":12,"linkType":22},{"sys":17235},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17237,"metaTitle":453,"metaDescription":454,"mainTitle":17238,"subtitle":472,"heroImage":17253,"ctaButton":495,"ctaLink":496},[452],{"data":17239,"content":17240,"nodeType":75},{},[17241,17247],{"data":17242,"content":17243,"nodeType":465},{},[17244],{"data":17245,"marks":17246,"value":464,"nodeType":83},{},[],{"data":17248,"content":17249,"nodeType":92},{},[17250],{"data":17251,"marks":17252,"value":230,"nodeType":83},{},[],{"metadata":17254,"sys":17257,"fields":17262},{"tags":17255,"concepts":17256},[],[],{"space":17258,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17260,"publishedVersion":63,"revision":45,"locale":29},{"sys":17259},{"type":12,"linkType":13,"id":14},{"sys":17261},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17263},{"url":487,"details":17264,"fileName":493,"contentType":494},{"size":489,"image":17265},{"width":491,"height":492},{"sys":17267,"fields":17270},{"id":17268,"createdAt":17269},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":17271,"slug":17272,"articleIntro":-1,"category":17273},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[17274],{"metadata":17275,"sys":17278,"fields":17285},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17281,"publishedVersion":443,"revision":63,"contentType":17283,"locale":29},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":21,"type":12,"linkType":22},{"sys":17284},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17286,"metaTitle":453,"metaDescription":454,"mainTitle":17287,"subtitle":472,"heroImage":17302,"ctaButton":495,"ctaLink":496},[452],{"data":17288,"content":17289,"nodeType":75},{},[17290,17296],{"data":17291,"content":17292,"nodeType":465},{},[17293],{"data":17294,"marks":17295,"value":464,"nodeType":83},{},[],{"data":17297,"content":17298,"nodeType":92},{},[17299],{"data":17300,"marks":17301,"value":230,"nodeType":83},{},[],{"metadata":17303,"sys":17306,"fields":17311},{"tags":17304,"concepts":17305},[],[],{"space":17307,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17309,"publishedVersion":63,"revision":45,"locale":29},{"sys":17308},{"type":12,"linkType":13,"id":14},{"sys":17310},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17312},{"url":487,"details":17313,"fileName":493,"contentType":494},{"size":489,"image":17314},{"width":491,"height":492},{"sys":17316,"fields":17319},{"id":17317,"createdAt":17318},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":17320,"slug":17321,"articleIntro":17320,"category":17322},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[17323],{"metadata":17324,"sys":17327,"fields":17334},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17330,"publishedVersion":443,"revision":63,"contentType":17332,"locale":29},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":21,"type":12,"linkType":22},{"sys":17333},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17335,"metaTitle":453,"metaDescription":454,"mainTitle":17336,"subtitle":472,"heroImage":17351,"ctaButton":495,"ctaLink":496},[452],{"data":17337,"content":17338,"nodeType":75},{},[17339,17345],{"data":17340,"content":17341,"nodeType":465},{},[17342],{"data":17343,"marks":17344,"value":464,"nodeType":83},{},[],{"data":17346,"content":17347,"nodeType":92},{},[17348],{"data":17349,"marks":17350,"value":230,"nodeType":83},{},[],{"metadata":17352,"sys":17355,"fields":17360},{"tags":17353,"concepts":17354},[],[],{"space":17356,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17358,"publishedVersion":63,"revision":45,"locale":29},{"sys":17357},{"type":12,"linkType":13,"id":14},{"sys":17359},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17361},{"url":487,"details":17362,"fileName":493,"contentType":494},{"size":489,"image":17363},{"width":491,"height":492},{"sys":17365,"fields":17368},{"id":17366,"createdAt":17367},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":17369,"slug":17370,"articleIntro":17369,"category":17371},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[17372],{"metadata":17373,"sys":17376,"fields":17383},{"tags":17374,"concepts":17375},[],[],{"space":17377,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17379,"publishedVersion":443,"revision":63,"contentType":17381,"locale":29},{"sys":17378},{"type":12,"linkType":13,"id":14},{"sys":17380},{"id":21,"type":12,"linkType":22},{"sys":17382},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17384,"metaTitle":453,"metaDescription":454,"mainTitle":17385,"subtitle":472,"heroImage":17400,"ctaButton":495,"ctaLink":496},[452],{"data":17386,"content":17387,"nodeType":75},{},[17388,17394],{"data":17389,"content":17390,"nodeType":465},{},[17391],{"data":17392,"marks":17393,"value":464,"nodeType":83},{},[],{"data":17395,"content":17396,"nodeType":92},{},[17397],{"data":17398,"marks":17399,"value":230,"nodeType":83},{},[],{"metadata":17401,"sys":17404,"fields":17409},{"tags":17402,"concepts":17403},[],[],{"space":17405,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17407,"publishedVersion":63,"revision":45,"locale":29},{"sys":17406},{"type":12,"linkType":13,"id":14},{"sys":17408},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17410},{"url":487,"details":17411,"fileName":493,"contentType":494},{"size":489,"image":17412},{"width":491,"height":492},{"sys":17414,"fields":17417},{"id":17415,"createdAt":17416},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":17418,"slug":17419,"articleIntro":17418,"category":17420},"613 - Locations","compte-613-locations",[17421],{"metadata":17422,"sys":17425,"fields":17432},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17428,"publishedVersion":443,"revision":63,"contentType":17430,"locale":29},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":21,"type":12,"linkType":22},{"sys":17431},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17433,"metaTitle":453,"metaDescription":454,"mainTitle":17434,"subtitle":472,"heroImage":17449,"ctaButton":495,"ctaLink":496},[452],{"data":17435,"content":17436,"nodeType":75},{},[17437,17443],{"data":17438,"content":17439,"nodeType":465},{},[17440],{"data":17441,"marks":17442,"value":464,"nodeType":83},{},[],{"data":17444,"content":17445,"nodeType":92},{},[17446],{"data":17447,"marks":17448,"value":230,"nodeType":83},{},[],{"metadata":17450,"sys":17453,"fields":17458},{"tags":17451,"concepts":17452},[],[],{"space":17454,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17456,"publishedVersion":63,"revision":45,"locale":29},{"sys":17455},{"type":12,"linkType":13,"id":14},{"sys":17457},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17459},{"url":487,"details":17460,"fileName":493,"contentType":494},{"size":489,"image":17461},{"width":491,"height":492},{"sys":17463,"fields":17466},{"id":17464,"createdAt":17465},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":17467,"slug":17468,"articleIntro":-1,"category":17469},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[17470],{"metadata":17471,"sys":17474,"fields":17481},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17477,"publishedVersion":443,"revision":63,"contentType":17479,"locale":29},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":21,"type":12,"linkType":22},{"sys":17480},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17482,"metaTitle":453,"metaDescription":454,"mainTitle":17483,"subtitle":472,"heroImage":17498,"ctaButton":495,"ctaLink":496},[452],{"data":17484,"content":17485,"nodeType":75},{},[17486,17492],{"data":17487,"content":17488,"nodeType":465},{},[17489],{"data":17490,"marks":17491,"value":464,"nodeType":83},{},[],{"data":17493,"content":17494,"nodeType":92},{},[17495],{"data":17496,"marks":17497,"value":230,"nodeType":83},{},[],{"metadata":17499,"sys":17502,"fields":17507},{"tags":17500,"concepts":17501},[],[],{"space":17503,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17505,"publishedVersion":63,"revision":45,"locale":29},{"sys":17504},{"type":12,"linkType":13,"id":14},{"sys":17506},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17508},{"url":487,"details":17509,"fileName":493,"contentType":494},{"size":489,"image":17510},{"width":491,"height":492},{"sys":17512,"fields":17515},{"id":17513,"createdAt":17514},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":17516,"slug":17517,"articleIntro":17516,"category":17518},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[17519],{"metadata":17520,"sys":17523,"fields":17530},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17526,"publishedVersion":443,"revision":63,"contentType":17528,"locale":29},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":21,"type":12,"linkType":22},{"sys":17529},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17531,"metaTitle":453,"metaDescription":454,"mainTitle":17532,"subtitle":472,"heroImage":17547,"ctaButton":495,"ctaLink":496},[452],{"data":17533,"content":17534,"nodeType":75},{},[17535,17541],{"data":17536,"content":17537,"nodeType":465},{},[17538],{"data":17539,"marks":17540,"value":464,"nodeType":83},{},[],{"data":17542,"content":17543,"nodeType":92},{},[17544],{"data":17545,"marks":17546,"value":230,"nodeType":83},{},[],{"metadata":17548,"sys":17551,"fields":17556},{"tags":17549,"concepts":17550},[],[],{"space":17552,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17554,"publishedVersion":63,"revision":45,"locale":29},{"sys":17553},{"type":12,"linkType":13,"id":14},{"sys":17555},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17557},{"url":487,"details":17558,"fileName":493,"contentType":494},{"size":489,"image":17559},{"width":491,"height":492},{"sys":17561,"fields":17564},{"id":17562,"createdAt":17563},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":17565,"slug":17566,"articleIntro":17567,"category":17568},"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",[17569],{"metadata":17570,"sys":17573,"fields":17580},{"tags":17571,"concepts":17572},[],[],{"space":17574,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17576,"publishedVersion":443,"revision":63,"contentType":17578,"locale":29},{"sys":17575},{"type":12,"linkType":13,"id":14},{"sys":17577},{"id":21,"type":12,"linkType":22},{"sys":17579},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17581,"metaTitle":453,"metaDescription":454,"mainTitle":17582,"subtitle":472,"heroImage":17597,"ctaButton":495,"ctaLink":496},[452],{"data":17583,"content":17584,"nodeType":75},{},[17585,17591],{"data":17586,"content":17587,"nodeType":465},{},[17588],{"data":17589,"marks":17590,"value":464,"nodeType":83},{},[],{"data":17592,"content":17593,"nodeType":92},{},[17594],{"data":17595,"marks":17596,"value":230,"nodeType":83},{},[],{"metadata":17598,"sys":17601,"fields":17606},{"tags":17599,"concepts":17600},[],[],{"space":17602,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17604,"publishedVersion":63,"revision":45,"locale":29},{"sys":17603},{"type":12,"linkType":13,"id":14},{"sys":17605},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17607},{"url":487,"details":17608,"fileName":493,"contentType":494},{"size":489,"image":17609},{"width":491,"height":492},{"sys":17611,"fields":17614},{"id":17612,"createdAt":17613},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":17615,"slug":17616,"articleIntro":17615,"category":17617},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[17618],{"metadata":17619,"sys":17622,"fields":17629},{"tags":17620,"concepts":17621},[],[],{"space":17623,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17625,"publishedVersion":443,"revision":63,"contentType":17627,"locale":29},{"sys":17624},{"type":12,"linkType":13,"id":14},{"sys":17626},{"id":21,"type":12,"linkType":22},{"sys":17628},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17630,"metaTitle":453,"metaDescription":454,"mainTitle":17631,"subtitle":472,"heroImage":17646,"ctaButton":495,"ctaLink":496},[452],{"data":17632,"content":17633,"nodeType":75},{},[17634,17640],{"data":17635,"content":17636,"nodeType":465},{},[17637],{"data":17638,"marks":17639,"value":464,"nodeType":83},{},[],{"data":17641,"content":17642,"nodeType":92},{},[17643],{"data":17644,"marks":17645,"value":230,"nodeType":83},{},[],{"metadata":17647,"sys":17650,"fields":17655},{"tags":17648,"concepts":17649},[],[],{"space":17651,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17653,"publishedVersion":63,"revision":45,"locale":29},{"sys":17652},{"type":12,"linkType":13,"id":14},{"sys":17654},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17656},{"url":487,"details":17657,"fileName":493,"contentType":494},{"size":489,"image":17658},{"width":491,"height":492},{"sys":17660,"fields":17663},{"id":17661,"createdAt":17662},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":17664,"slug":17665,"articleIntro":17664,"category":17666},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[17667],{"metadata":17668,"sys":17671,"fields":17678},{"tags":17669,"concepts":17670},[],[],{"space":17672,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17674,"publishedVersion":443,"revision":63,"contentType":17676,"locale":29},{"sys":17673},{"type":12,"linkType":13,"id":14},{"sys":17675},{"id":21,"type":12,"linkType":22},{"sys":17677},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17679,"metaTitle":453,"metaDescription":454,"mainTitle":17680,"subtitle":472,"heroImage":17695,"ctaButton":495,"ctaLink":496},[452],{"data":17681,"content":17682,"nodeType":75},{},[17683,17689],{"data":17684,"content":17685,"nodeType":465},{},[17686],{"data":17687,"marks":17688,"value":464,"nodeType":83},{},[],{"data":17690,"content":17691,"nodeType":92},{},[17692],{"data":17693,"marks":17694,"value":230,"nodeType":83},{},[],{"metadata":17696,"sys":17699,"fields":17704},{"tags":17697,"concepts":17698},[],[],{"space":17700,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17702,"publishedVersion":63,"revision":45,"locale":29},{"sys":17701},{"type":12,"linkType":13,"id":14},{"sys":17703},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17705},{"url":487,"details":17706,"fileName":493,"contentType":494},{"size":489,"image":17707},{"width":491,"height":492},{"sys":17709,"fields":17712},{"id":17710,"createdAt":17711},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":17713,"slug":17714,"articleIntro":-1,"category":17715},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[17716],{"metadata":17717,"sys":17720,"fields":17727},{"tags":17718,"concepts":17719},[],[],{"space":17721,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17723,"publishedVersion":443,"revision":63,"contentType":17725,"locale":29},{"sys":17722},{"type":12,"linkType":13,"id":14},{"sys":17724},{"id":21,"type":12,"linkType":22},{"sys":17726},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17728,"metaTitle":453,"metaDescription":454,"mainTitle":17729,"subtitle":472,"heroImage":17744,"ctaButton":495,"ctaLink":496},[452],{"data":17730,"content":17731,"nodeType":75},{},[17732,17738],{"data":17733,"content":17734,"nodeType":465},{},[17735],{"data":17736,"marks":17737,"value":464,"nodeType":83},{},[],{"data":17739,"content":17740,"nodeType":92},{},[17741],{"data":17742,"marks":17743,"value":230,"nodeType":83},{},[],{"metadata":17745,"sys":17748,"fields":17753},{"tags":17746,"concepts":17747},[],[],{"space":17749,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17751,"publishedVersion":63,"revision":45,"locale":29},{"sys":17750},{"type":12,"linkType":13,"id":14},{"sys":17752},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17754},{"url":487,"details":17755,"fileName":493,"contentType":494},{"size":489,"image":17756},{"width":491,"height":492},{"sys":17758,"fields":17761},{"id":17759,"createdAt":17760},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":17762,"slug":17763,"articleIntro":-1,"category":17764},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[17765],{"metadata":17766,"sys":17769,"fields":17776},{"tags":17767,"concepts":17768},[],[],{"space":17770,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17772,"publishedVersion":443,"revision":63,"contentType":17774,"locale":29},{"sys":17771},{"type":12,"linkType":13,"id":14},{"sys":17773},{"id":21,"type":12,"linkType":22},{"sys":17775},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17777,"metaTitle":453,"metaDescription":454,"mainTitle":17778,"subtitle":472,"heroImage":17793,"ctaButton":495,"ctaLink":496},[452],{"data":17779,"content":17780,"nodeType":75},{},[17781,17787],{"data":17782,"content":17783,"nodeType":465},{},[17784],{"data":17785,"marks":17786,"value":464,"nodeType":83},{},[],{"data":17788,"content":17789,"nodeType":92},{},[17790],{"data":17791,"marks":17792,"value":230,"nodeType":83},{},[],{"metadata":17794,"sys":17797,"fields":17802},{"tags":17795,"concepts":17796},[],[],{"space":17798,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17800,"publishedVersion":63,"revision":45,"locale":29},{"sys":17799},{"type":12,"linkType":13,"id":14},{"sys":17801},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17803},{"url":487,"details":17804,"fileName":493,"contentType":494},{"size":489,"image":17805},{"width":491,"height":492},{"sys":17807,"fields":17810},{"id":17808,"createdAt":17809},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":17811,"slug":17812,"articleIntro":17811,"category":17813},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[17814],{"metadata":17815,"sys":17818,"fields":17825},{"tags":17816,"concepts":17817},[],[],{"space":17819,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17821,"publishedVersion":443,"revision":63,"contentType":17823,"locale":29},{"sys":17820},{"type":12,"linkType":13,"id":14},{"sys":17822},{"id":21,"type":12,"linkType":22},{"sys":17824},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17826,"metaTitle":453,"metaDescription":454,"mainTitle":17827,"subtitle":472,"heroImage":17842,"ctaButton":495,"ctaLink":496},[452],{"data":17828,"content":17829,"nodeType":75},{},[17830,17836],{"data":17831,"content":17832,"nodeType":465},{},[17833],{"data":17834,"marks":17835,"value":464,"nodeType":83},{},[],{"data":17837,"content":17838,"nodeType":92},{},[17839],{"data":17840,"marks":17841,"value":230,"nodeType":83},{},[],{"metadata":17843,"sys":17846,"fields":17851},{"tags":17844,"concepts":17845},[],[],{"space":17847,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17849,"publishedVersion":63,"revision":45,"locale":29},{"sys":17848},{"type":12,"linkType":13,"id":14},{"sys":17850},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17852},{"url":487,"details":17853,"fileName":493,"contentType":494},{"size":489,"image":17854},{"width":491,"height":492},{"sys":17856,"fields":17859},{"id":17857,"createdAt":17858},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":17860,"slug":17861,"articleIntro":-1,"category":17862},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[17863],{"metadata":17864,"sys":17867,"fields":17874},{"tags":17865,"concepts":17866},[],[],{"space":17868,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17870,"publishedVersion":443,"revision":63,"contentType":17872,"locale":29},{"sys":17869},{"type":12,"linkType":13,"id":14},{"sys":17871},{"id":21,"type":12,"linkType":22},{"sys":17873},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17875,"metaTitle":453,"metaDescription":454,"mainTitle":17876,"subtitle":472,"heroImage":17891,"ctaButton":495,"ctaLink":496},[452],{"data":17877,"content":17878,"nodeType":75},{},[17879,17885],{"data":17880,"content":17881,"nodeType":465},{},[17882],{"data":17883,"marks":17884,"value":464,"nodeType":83},{},[],{"data":17886,"content":17887,"nodeType":92},{},[17888],{"data":17889,"marks":17890,"value":230,"nodeType":83},{},[],{"metadata":17892,"sys":17895,"fields":17900},{"tags":17893,"concepts":17894},[],[],{"space":17896,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17898,"publishedVersion":63,"revision":45,"locale":29},{"sys":17897},{"type":12,"linkType":13,"id":14},{"sys":17899},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17901},{"url":487,"details":17902,"fileName":493,"contentType":494},{"size":489,"image":17903},{"width":491,"height":492},{"sys":17905,"fields":17908},{"id":17906,"createdAt":17907},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":17909,"slug":17910,"articleIntro":-1,"category":17911},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[17912],{"metadata":17913,"sys":17916,"fields":17923},{"tags":17914,"concepts":17915},[],[],{"space":17917,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17919,"publishedVersion":443,"revision":63,"contentType":17921,"locale":29},{"sys":17918},{"type":12,"linkType":13,"id":14},{"sys":17920},{"id":21,"type":12,"linkType":22},{"sys":17922},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17924,"metaTitle":453,"metaDescription":454,"mainTitle":17925,"subtitle":472,"heroImage":17940,"ctaButton":495,"ctaLink":496},[452],{"data":17926,"content":17927,"nodeType":75},{},[17928,17934],{"data":17929,"content":17930,"nodeType":465},{},[17931],{"data":17932,"marks":17933,"value":464,"nodeType":83},{},[],{"data":17935,"content":17936,"nodeType":92},{},[17937],{"data":17938,"marks":17939,"value":230,"nodeType":83},{},[],{"metadata":17941,"sys":17944,"fields":17949},{"tags":17942,"concepts":17943},[],[],{"space":17945,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17947,"publishedVersion":63,"revision":45,"locale":29},{"sys":17946},{"type":12,"linkType":13,"id":14},{"sys":17948},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17950},{"url":487,"details":17951,"fileName":493,"contentType":494},{"size":489,"image":17952},{"width":491,"height":492},{"sys":17954,"fields":17957},{"id":17955,"createdAt":17956},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":17958,"slug":17959,"articleIntro":17958,"category":17960},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[17961],{"metadata":17962,"sys":17965,"fields":17972},{"tags":17963,"concepts":17964},[],[],{"space":17966,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":17968,"publishedVersion":443,"revision":63,"contentType":17970,"locale":29},{"sys":17967},{"type":12,"linkType":13,"id":14},{"sys":17969},{"id":21,"type":12,"linkType":22},{"sys":17971},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":17973,"metaTitle":453,"metaDescription":454,"mainTitle":17974,"subtitle":472,"heroImage":17989,"ctaButton":495,"ctaLink":496},[452],{"data":17975,"content":17976,"nodeType":75},{},[17977,17983],{"data":17978,"content":17979,"nodeType":465},{},[17980],{"data":17981,"marks":17982,"value":464,"nodeType":83},{},[],{"data":17984,"content":17985,"nodeType":92},{},[17986],{"data":17987,"marks":17988,"value":230,"nodeType":83},{},[],{"metadata":17990,"sys":17993,"fields":17998},{"tags":17991,"concepts":17992},[],[],{"space":17994,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":17996,"publishedVersion":63,"revision":45,"locale":29},{"sys":17995},{"type":12,"linkType":13,"id":14},{"sys":17997},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":17999},{"url":487,"details":18000,"fileName":493,"contentType":494},{"size":489,"image":18001},{"width":491,"height":492},{"sys":18003,"fields":18006},{"id":18004,"createdAt":18005},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":18007,"slug":18008,"articleIntro":18007,"category":18009},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[18010],{"metadata":18011,"sys":18014,"fields":18021},{"tags":18012,"concepts":18013},[],[],{"space":18015,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18017,"publishedVersion":443,"revision":63,"contentType":18019,"locale":29},{"sys":18016},{"type":12,"linkType":13,"id":14},{"sys":18018},{"id":21,"type":12,"linkType":22},{"sys":18020},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18022,"metaTitle":453,"metaDescription":454,"mainTitle":18023,"subtitle":472,"heroImage":18038,"ctaButton":495,"ctaLink":496},[452],{"data":18024,"content":18025,"nodeType":75},{},[18026,18032],{"data":18027,"content":18028,"nodeType":465},{},[18029],{"data":18030,"marks":18031,"value":464,"nodeType":83},{},[],{"data":18033,"content":18034,"nodeType":92},{},[18035],{"data":18036,"marks":18037,"value":230,"nodeType":83},{},[],{"metadata":18039,"sys":18042,"fields":18047},{"tags":18040,"concepts":18041},[],[],{"space":18043,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18045,"publishedVersion":63,"revision":45,"locale":29},{"sys":18044},{"type":12,"linkType":13,"id":14},{"sys":18046},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18048},{"url":487,"details":18049,"fileName":493,"contentType":494},{"size":489,"image":18050},{"width":491,"height":492},{"sys":18052,"fields":18055},{"id":18053,"createdAt":18054},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":18056,"slug":18057,"articleIntro":18056,"category":18058},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[18059],{"metadata":18060,"sys":18063,"fields":18070},{"tags":18061,"concepts":18062},[],[],{"space":18064,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18066,"publishedVersion":443,"revision":63,"contentType":18068,"locale":29},{"sys":18065},{"type":12,"linkType":13,"id":14},{"sys":18067},{"id":21,"type":12,"linkType":22},{"sys":18069},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18071,"metaTitle":453,"metaDescription":454,"mainTitle":18072,"subtitle":472,"heroImage":18087,"ctaButton":495,"ctaLink":496},[452],{"data":18073,"content":18074,"nodeType":75},{},[18075,18081],{"data":18076,"content":18077,"nodeType":465},{},[18078],{"data":18079,"marks":18080,"value":464,"nodeType":83},{},[],{"data":18082,"content":18083,"nodeType":92},{},[18084],{"data":18085,"marks":18086,"value":230,"nodeType":83},{},[],{"metadata":18088,"sys":18091,"fields":18096},{"tags":18089,"concepts":18090},[],[],{"space":18092,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18094,"publishedVersion":63,"revision":45,"locale":29},{"sys":18093},{"type":12,"linkType":13,"id":14},{"sys":18095},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18097},{"url":487,"details":18098,"fileName":493,"contentType":494},{"size":489,"image":18099},{"width":491,"height":492},{"sys":18101,"fields":18104},{"id":18102,"createdAt":18103},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":18105,"slug":18106,"articleIntro":18105,"category":18107},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[18108],{"metadata":18109,"sys":18112,"fields":18119},{"tags":18110,"concepts":18111},[],[],{"space":18113,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18115,"publishedVersion":443,"revision":63,"contentType":18117,"locale":29},{"sys":18114},{"type":12,"linkType":13,"id":14},{"sys":18116},{"id":21,"type":12,"linkType":22},{"sys":18118},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18120,"metaTitle":453,"metaDescription":454,"mainTitle":18121,"subtitle":472,"heroImage":18136,"ctaButton":495,"ctaLink":496},[452],{"data":18122,"content":18123,"nodeType":75},{},[18124,18130],{"data":18125,"content":18126,"nodeType":465},{},[18127],{"data":18128,"marks":18129,"value":464,"nodeType":83},{},[],{"data":18131,"content":18132,"nodeType":92},{},[18133],{"data":18134,"marks":18135,"value":230,"nodeType":83},{},[],{"metadata":18137,"sys":18140,"fields":18145},{"tags":18138,"concepts":18139},[],[],{"space":18141,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18143,"publishedVersion":63,"revision":45,"locale":29},{"sys":18142},{"type":12,"linkType":13,"id":14},{"sys":18144},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18146},{"url":487,"details":18147,"fileName":493,"contentType":494},{"size":489,"image":18148},{"width":491,"height":492},{"sys":18150,"fields":18153},{"id":18151,"createdAt":18152},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":18154,"slug":18155,"articleIntro":18154,"category":18156},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[18157],{"metadata":18158,"sys":18161,"fields":18168},{"tags":18159,"concepts":18160},[],[],{"space":18162,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18164,"publishedVersion":443,"revision":63,"contentType":18166,"locale":29},{"sys":18163},{"type":12,"linkType":13,"id":14},{"sys":18165},{"id":21,"type":12,"linkType":22},{"sys":18167},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18169,"metaTitle":453,"metaDescription":454,"mainTitle":18170,"subtitle":472,"heroImage":18185,"ctaButton":495,"ctaLink":496},[452],{"data":18171,"content":18172,"nodeType":75},{},[18173,18179],{"data":18174,"content":18175,"nodeType":465},{},[18176],{"data":18177,"marks":18178,"value":464,"nodeType":83},{},[],{"data":18180,"content":18181,"nodeType":92},{},[18182],{"data":18183,"marks":18184,"value":230,"nodeType":83},{},[],{"metadata":18186,"sys":18189,"fields":18194},{"tags":18187,"concepts":18188},[],[],{"space":18190,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18192,"publishedVersion":63,"revision":45,"locale":29},{"sys":18191},{"type":12,"linkType":13,"id":14},{"sys":18193},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18195},{"url":487,"details":18196,"fileName":493,"contentType":494},{"size":489,"image":18197},{"width":491,"height":492},{"sys":18199,"fields":18202},{"id":18200,"createdAt":18201},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":18203,"slug":18204,"articleIntro":-1,"category":18205},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[18206],{"metadata":18207,"sys":18210,"fields":18217},{"tags":18208,"concepts":18209},[],[],{"space":18211,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18213,"publishedVersion":443,"revision":63,"contentType":18215,"locale":29},{"sys":18212},{"type":12,"linkType":13,"id":14},{"sys":18214},{"id":21,"type":12,"linkType":22},{"sys":18216},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18218,"metaTitle":453,"metaDescription":454,"mainTitle":18219,"subtitle":472,"heroImage":18234,"ctaButton":495,"ctaLink":496},[452],{"data":18220,"content":18221,"nodeType":75},{},[18222,18228],{"data":18223,"content":18224,"nodeType":465},{},[18225],{"data":18226,"marks":18227,"value":464,"nodeType":83},{},[],{"data":18229,"content":18230,"nodeType":92},{},[18231],{"data":18232,"marks":18233,"value":230,"nodeType":83},{},[],{"metadata":18235,"sys":18238,"fields":18243},{"tags":18236,"concepts":18237},[],[],{"space":18239,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18241,"publishedVersion":63,"revision":45,"locale":29},{"sys":18240},{"type":12,"linkType":13,"id":14},{"sys":18242},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18244},{"url":487,"details":18245,"fileName":493,"contentType":494},{"size":489,"image":18246},{"width":491,"height":492},{"sys":18248,"fields":18251},{"id":18249,"createdAt":18250},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":18252,"slug":18253,"articleIntro":-1,"category":18254},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[18255],{"metadata":18256,"sys":18259,"fields":18266},{"tags":18257,"concepts":18258},[],[],{"space":18260,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18262,"publishedVersion":443,"revision":63,"contentType":18264,"locale":29},{"sys":18261},{"type":12,"linkType":13,"id":14},{"sys":18263},{"id":21,"type":12,"linkType":22},{"sys":18265},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18267,"metaTitle":453,"metaDescription":454,"mainTitle":18268,"subtitle":472,"heroImage":18283,"ctaButton":495,"ctaLink":496},[452],{"data":18269,"content":18270,"nodeType":75},{},[18271,18277],{"data":18272,"content":18273,"nodeType":465},{},[18274],{"data":18275,"marks":18276,"value":464,"nodeType":83},{},[],{"data":18278,"content":18279,"nodeType":92},{},[18280],{"data":18281,"marks":18282,"value":230,"nodeType":83},{},[],{"metadata":18284,"sys":18287,"fields":18292},{"tags":18285,"concepts":18286},[],[],{"space":18288,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18290,"publishedVersion":63,"revision":45,"locale":29},{"sys":18289},{"type":12,"linkType":13,"id":14},{"sys":18291},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18293},{"url":487,"details":18294,"fileName":493,"contentType":494},{"size":489,"image":18295},{"width":491,"height":492},{"sys":18297,"fields":18300},{"id":18298,"createdAt":18299},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":18301,"slug":18302,"articleIntro":18301,"category":18303},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[18304],{"metadata":18305,"sys":18308,"fields":18315},{"tags":18306,"concepts":18307},[],[],{"space":18309,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18311,"publishedVersion":443,"revision":63,"contentType":18313,"locale":29},{"sys":18310},{"type":12,"linkType":13,"id":14},{"sys":18312},{"id":21,"type":12,"linkType":22},{"sys":18314},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18316,"metaTitle":453,"metaDescription":454,"mainTitle":18317,"subtitle":472,"heroImage":18332,"ctaButton":495,"ctaLink":496},[452],{"data":18318,"content":18319,"nodeType":75},{},[18320,18326],{"data":18321,"content":18322,"nodeType":465},{},[18323],{"data":18324,"marks":18325,"value":464,"nodeType":83},{},[],{"data":18327,"content":18328,"nodeType":92},{},[18329],{"data":18330,"marks":18331,"value":230,"nodeType":83},{},[],{"metadata":18333,"sys":18336,"fields":18341},{"tags":18334,"concepts":18335},[],[],{"space":18337,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18339,"publishedVersion":63,"revision":45,"locale":29},{"sys":18338},{"type":12,"linkType":13,"id":14},{"sys":18340},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18342},{"url":487,"details":18343,"fileName":493,"contentType":494},{"size":489,"image":18344},{"width":491,"height":492},{"sys":18346,"fields":18349},{"id":18347,"createdAt":18348},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":18350,"slug":18351,"articleIntro":-1,"category":18352},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[18353],{"metadata":18354,"sys":18357,"fields":18364},{"tags":18355,"concepts":18356},[],[],{"space":18358,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18360,"publishedVersion":443,"revision":63,"contentType":18362,"locale":29},{"sys":18359},{"type":12,"linkType":13,"id":14},{"sys":18361},{"id":21,"type":12,"linkType":22},{"sys":18363},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18365,"metaTitle":453,"metaDescription":454,"mainTitle":18366,"subtitle":472,"heroImage":18381,"ctaButton":495,"ctaLink":496},[452],{"data":18367,"content":18368,"nodeType":75},{},[18369,18375],{"data":18370,"content":18371,"nodeType":465},{},[18372],{"data":18373,"marks":18374,"value":464,"nodeType":83},{},[],{"data":18376,"content":18377,"nodeType":92},{},[18378],{"data":18379,"marks":18380,"value":230,"nodeType":83},{},[],{"metadata":18382,"sys":18385,"fields":18390},{"tags":18383,"concepts":18384},[],[],{"space":18386,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18388,"publishedVersion":63,"revision":45,"locale":29},{"sys":18387},{"type":12,"linkType":13,"id":14},{"sys":18389},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18391},{"url":487,"details":18392,"fileName":493,"contentType":494},{"size":489,"image":18393},{"width":491,"height":492},{"sys":18395,"fields":18398},{"id":18396,"createdAt":18397},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":18399,"slug":18400,"articleIntro":18399,"category":18401},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[18402],{"metadata":18403,"sys":18406,"fields":18413},{"tags":18404,"concepts":18405},[],[],{"space":18407,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18409,"publishedVersion":443,"revision":63,"contentType":18411,"locale":29},{"sys":18408},{"type":12,"linkType":13,"id":14},{"sys":18410},{"id":21,"type":12,"linkType":22},{"sys":18412},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18414,"metaTitle":453,"metaDescription":454,"mainTitle":18415,"subtitle":472,"heroImage":18430,"ctaButton":495,"ctaLink":496},[452],{"data":18416,"content":18417,"nodeType":75},{},[18418,18424],{"data":18419,"content":18420,"nodeType":465},{},[18421],{"data":18422,"marks":18423,"value":464,"nodeType":83},{},[],{"data":18425,"content":18426,"nodeType":92},{},[18427],{"data":18428,"marks":18429,"value":230,"nodeType":83},{},[],{"metadata":18431,"sys":18434,"fields":18439},{"tags":18432,"concepts":18433},[],[],{"space":18435,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18437,"publishedVersion":63,"revision":45,"locale":29},{"sys":18436},{"type":12,"linkType":13,"id":14},{"sys":18438},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18440},{"url":487,"details":18441,"fileName":493,"contentType":494},{"size":489,"image":18442},{"width":491,"height":492},{"sys":18444,"fields":18447},{"id":18445,"createdAt":18446},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":18448,"slug":18449,"articleIntro":18448,"category":18450},"Compte 2131 - Bâtiments","compte-2131-batiments",[18451],{"metadata":18452,"sys":18455,"fields":18462},{"tags":18453,"concepts":18454},[],[],{"space":18456,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18458,"publishedVersion":443,"revision":63,"contentType":18460,"locale":29},{"sys":18457},{"type":12,"linkType":13,"id":14},{"sys":18459},{"id":21,"type":12,"linkType":22},{"sys":18461},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18463,"metaTitle":453,"metaDescription":454,"mainTitle":18464,"subtitle":472,"heroImage":18479,"ctaButton":495,"ctaLink":496},[452],{"data":18465,"content":18466,"nodeType":75},{},[18467,18473],{"data":18468,"content":18469,"nodeType":465},{},[18470],{"data":18471,"marks":18472,"value":464,"nodeType":83},{},[],{"data":18474,"content":18475,"nodeType":92},{},[18476],{"data":18477,"marks":18478,"value":230,"nodeType":83},{},[],{"metadata":18480,"sys":18483,"fields":18488},{"tags":18481,"concepts":18482},[],[],{"space":18484,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18486,"publishedVersion":63,"revision":45,"locale":29},{"sys":18485},{"type":12,"linkType":13,"id":14},{"sys":18487},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18489},{"url":487,"details":18490,"fileName":493,"contentType":494},{"size":489,"image":18491},{"width":491,"height":492},{"sys":18493,"fields":18496},{"id":18494,"createdAt":18495},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":18497,"slug":18498,"articleIntro":18497,"category":18499},"Compte 60 - Achats","compte-60-achats",[18500],{"metadata":18501,"sys":18504,"fields":18511},{"tags":18502,"concepts":18503},[],[],{"space":18505,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18507,"publishedVersion":443,"revision":63,"contentType":18509,"locale":29},{"sys":18506},{"type":12,"linkType":13,"id":14},{"sys":18508},{"id":21,"type":12,"linkType":22},{"sys":18510},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18512,"metaTitle":453,"metaDescription":454,"mainTitle":18513,"subtitle":472,"heroImage":18528,"ctaButton":495,"ctaLink":496},[452],{"data":18514,"content":18515,"nodeType":75},{},[18516,18522],{"data":18517,"content":18518,"nodeType":465},{},[18519],{"data":18520,"marks":18521,"value":464,"nodeType":83},{},[],{"data":18523,"content":18524,"nodeType":92},{},[18525],{"data":18526,"marks":18527,"value":230,"nodeType":83},{},[],{"metadata":18529,"sys":18532,"fields":18537},{"tags":18530,"concepts":18531},[],[],{"space":18533,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18535,"publishedVersion":63,"revision":45,"locale":29},{"sys":18534},{"type":12,"linkType":13,"id":14},{"sys":18536},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18538},{"url":487,"details":18539,"fileName":493,"contentType":494},{"size":489,"image":18540},{"width":491,"height":492},{"sys":18542,"fields":18545},{"id":18543,"createdAt":18544},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":18546,"slug":18547,"articleIntro":18546,"category":18548},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[18549],{"metadata":18550,"sys":18553,"fields":18560},{"tags":18551,"concepts":18552},[],[],{"space":18554,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18556,"publishedVersion":443,"revision":63,"contentType":18558,"locale":29},{"sys":18555},{"type":12,"linkType":13,"id":14},{"sys":18557},{"id":21,"type":12,"linkType":22},{"sys":18559},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18561,"metaTitle":453,"metaDescription":454,"mainTitle":18562,"subtitle":472,"heroImage":18577,"ctaButton":495,"ctaLink":496},[452],{"data":18563,"content":18564,"nodeType":75},{},[18565,18571],{"data":18566,"content":18567,"nodeType":465},{},[18568],{"data":18569,"marks":18570,"value":464,"nodeType":83},{},[],{"data":18572,"content":18573,"nodeType":92},{},[18574],{"data":18575,"marks":18576,"value":230,"nodeType":83},{},[],{"metadata":18578,"sys":18581,"fields":18586},{"tags":18579,"concepts":18580},[],[],{"space":18582,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18584,"publishedVersion":63,"revision":45,"locale":29},{"sys":18583},{"type":12,"linkType":13,"id":14},{"sys":18585},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18587},{"url":487,"details":18588,"fileName":493,"contentType":494},{"size":489,"image":18589},{"width":491,"height":492},{"sys":18591,"fields":18594},{"id":18592,"createdAt":18593},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":18595,"slug":18596,"articleIntro":18595,"category":18597},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[18598],{"metadata":18599,"sys":18602,"fields":18609},{"tags":18600,"concepts":18601},[],[],{"space":18603,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18605,"publishedVersion":443,"revision":63,"contentType":18607,"locale":29},{"sys":18604},{"type":12,"linkType":13,"id":14},{"sys":18606},{"id":21,"type":12,"linkType":22},{"sys":18608},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18610,"metaTitle":453,"metaDescription":454,"mainTitle":18611,"subtitle":472,"heroImage":18626,"ctaButton":495,"ctaLink":496},[452],{"data":18612,"content":18613,"nodeType":75},{},[18614,18620],{"data":18615,"content":18616,"nodeType":465},{},[18617],{"data":18618,"marks":18619,"value":464,"nodeType":83},{},[],{"data":18621,"content":18622,"nodeType":92},{},[18623],{"data":18624,"marks":18625,"value":230,"nodeType":83},{},[],{"metadata":18627,"sys":18630,"fields":18635},{"tags":18628,"concepts":18629},[],[],{"space":18631,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18633,"publishedVersion":63,"revision":45,"locale":29},{"sys":18632},{"type":12,"linkType":13,"id":14},{"sys":18634},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18636},{"url":487,"details":18637,"fileName":493,"contentType":494},{"size":489,"image":18638},{"width":491,"height":492},{"sys":18640,"fields":18641},{"id":15,"createdAt":17},{"title":31,"slug":428,"articleIntro":-1,"category":18642},[18643],{"metadata":18644,"sys":18647,"fields":18654},{"tags":18645,"concepts":18646},[],[],{"space":18648,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18650,"publishedVersion":443,"revision":63,"contentType":18652,"locale":29},{"sys":18649},{"type":12,"linkType":13,"id":14},{"sys":18651},{"id":21,"type":12,"linkType":22},{"sys":18653},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18655,"metaTitle":453,"metaDescription":454,"mainTitle":18656,"subtitle":472,"heroImage":18671,"ctaButton":495,"ctaLink":496},[452],{"data":18657,"content":18658,"nodeType":75},{},[18659,18665],{"data":18660,"content":18661,"nodeType":465},{},[18662],{"data":18663,"marks":18664,"value":464,"nodeType":83},{},[],{"data":18666,"content":18667,"nodeType":92},{},[18668],{"data":18669,"marks":18670,"value":230,"nodeType":83},{},[],{"metadata":18672,"sys":18675,"fields":18680},{"tags":18673,"concepts":18674},[],[],{"space":18676,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18678,"publishedVersion":63,"revision":45,"locale":29},{"sys":18677},{"type":12,"linkType":13,"id":14},{"sys":18679},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18681},{"url":487,"details":18682,"fileName":493,"contentType":494},{"size":489,"image":18683},{"width":491,"height":492},{"sys":18685,"fields":18688},{"id":18686,"createdAt":18687},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":18689,"slug":18690,"articleIntro":18689,"category":18691},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[18692],{"metadata":18693,"sys":18696,"fields":18703},{"tags":18694,"concepts":18695},[],[],{"space":18697,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18699,"publishedVersion":443,"revision":63,"contentType":18701,"locale":29},{"sys":18698},{"type":12,"linkType":13,"id":14},{"sys":18700},{"id":21,"type":12,"linkType":22},{"sys":18702},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18704,"metaTitle":453,"metaDescription":454,"mainTitle":18705,"subtitle":472,"heroImage":18720,"ctaButton":495,"ctaLink":496},[452],{"data":18706,"content":18707,"nodeType":75},{},[18708,18714],{"data":18709,"content":18710,"nodeType":465},{},[18711],{"data":18712,"marks":18713,"value":464,"nodeType":83},{},[],{"data":18715,"content":18716,"nodeType":92},{},[18717],{"data":18718,"marks":18719,"value":230,"nodeType":83},{},[],{"metadata":18721,"sys":18724,"fields":18729},{"tags":18722,"concepts":18723},[],[],{"space":18725,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18727,"publishedVersion":63,"revision":45,"locale":29},{"sys":18726},{"type":12,"linkType":13,"id":14},{"sys":18728},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18730},{"url":487,"details":18731,"fileName":493,"contentType":494},{"size":489,"image":18732},{"width":491,"height":492},{"sys":18734,"fields":18737},{"id":18735,"createdAt":18736},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":18738,"slug":18739,"articleIntro":18738,"category":18740},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[18741],{"metadata":18742,"sys":18745,"fields":18752},{"tags":18743,"concepts":18744},[],[],{"space":18746,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18748,"publishedVersion":443,"revision":63,"contentType":18750,"locale":29},{"sys":18747},{"type":12,"linkType":13,"id":14},{"sys":18749},{"id":21,"type":12,"linkType":22},{"sys":18751},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18753,"metaTitle":453,"metaDescription":454,"mainTitle":18754,"subtitle":472,"heroImage":18769,"ctaButton":495,"ctaLink":496},[452],{"data":18755,"content":18756,"nodeType":75},{},[18757,18763],{"data":18758,"content":18759,"nodeType":465},{},[18760],{"data":18761,"marks":18762,"value":464,"nodeType":83},{},[],{"data":18764,"content":18765,"nodeType":92},{},[18766],{"data":18767,"marks":18768,"value":230,"nodeType":83},{},[],{"metadata":18770,"sys":18773,"fields":18778},{"tags":18771,"concepts":18772},[],[],{"space":18774,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18776,"publishedVersion":63,"revision":45,"locale":29},{"sys":18775},{"type":12,"linkType":13,"id":14},{"sys":18777},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18779},{"url":487,"details":18780,"fileName":493,"contentType":494},{"size":489,"image":18781},{"width":491,"height":492},{"sys":18783,"fields":18786},{"id":18784,"createdAt":18785},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":18787,"slug":18788,"articleIntro":-1,"category":18789},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[18790],{"metadata":18791,"sys":18794,"fields":18801},{"tags":18792,"concepts":18793},[],[],{"space":18795,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18797,"publishedVersion":443,"revision":63,"contentType":18799,"locale":29},{"sys":18796},{"type":12,"linkType":13,"id":14},{"sys":18798},{"id":21,"type":12,"linkType":22},{"sys":18800},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18802,"metaTitle":453,"metaDescription":454,"mainTitle":18803,"subtitle":472,"heroImage":18818,"ctaButton":495,"ctaLink":496},[452],{"data":18804,"content":18805,"nodeType":75},{},[18806,18812],{"data":18807,"content":18808,"nodeType":465},{},[18809],{"data":18810,"marks":18811,"value":464,"nodeType":83},{},[],{"data":18813,"content":18814,"nodeType":92},{},[18815],{"data":18816,"marks":18817,"value":230,"nodeType":83},{},[],{"metadata":18819,"sys":18822,"fields":18827},{"tags":18820,"concepts":18821},[],[],{"space":18823,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18825,"publishedVersion":63,"revision":45,"locale":29},{"sys":18824},{"type":12,"linkType":13,"id":14},{"sys":18826},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18828},{"url":487,"details":18829,"fileName":493,"contentType":494},{"size":489,"image":18830},{"width":491,"height":492},{"sys":18832,"fields":18835},{"id":18833,"createdAt":18834},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":18836,"slug":18837,"articleIntro":18836,"category":18838},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[18839],{"metadata":18840,"sys":18843,"fields":18850},{"tags":18841,"concepts":18842},[],[],{"space":18844,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18846,"publishedVersion":443,"revision":63,"contentType":18848,"locale":29},{"sys":18845},{"type":12,"linkType":13,"id":14},{"sys":18847},{"id":21,"type":12,"linkType":22},{"sys":18849},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18851,"metaTitle":453,"metaDescription":454,"mainTitle":18852,"subtitle":472,"heroImage":18867,"ctaButton":495,"ctaLink":496},[452],{"data":18853,"content":18854,"nodeType":75},{},[18855,18861],{"data":18856,"content":18857,"nodeType":465},{},[18858],{"data":18859,"marks":18860,"value":464,"nodeType":83},{},[],{"data":18862,"content":18863,"nodeType":92},{},[18864],{"data":18865,"marks":18866,"value":230,"nodeType":83},{},[],{"metadata":18868,"sys":18871,"fields":18876},{"tags":18869,"concepts":18870},[],[],{"space":18872,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18874,"publishedVersion":63,"revision":45,"locale":29},{"sys":18873},{"type":12,"linkType":13,"id":14},{"sys":18875},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18877},{"url":487,"details":18878,"fileName":493,"contentType":494},{"size":489,"image":18879},{"width":491,"height":492},{"sys":18881,"fields":18884},{"id":18882,"createdAt":18883},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":18885,"slug":18886,"articleIntro":18885,"category":18887},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[18888],{"metadata":18889,"sys":18892,"fields":18899},{"tags":18890,"concepts":18891},[],[],{"space":18893,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18895,"publishedVersion":443,"revision":63,"contentType":18897,"locale":29},{"sys":18894},{"type":12,"linkType":13,"id":14},{"sys":18896},{"id":21,"type":12,"linkType":22},{"sys":18898},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18900,"metaTitle":453,"metaDescription":454,"mainTitle":18901,"subtitle":472,"heroImage":18916,"ctaButton":495,"ctaLink":496},[452],{"data":18902,"content":18903,"nodeType":75},{},[18904,18910],{"data":18905,"content":18906,"nodeType":465},{},[18907],{"data":18908,"marks":18909,"value":464,"nodeType":83},{},[],{"data":18911,"content":18912,"nodeType":92},{},[18913],{"data":18914,"marks":18915,"value":230,"nodeType":83},{},[],{"metadata":18917,"sys":18920,"fields":18925},{"tags":18918,"concepts":18919},[],[],{"space":18921,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18923,"publishedVersion":63,"revision":45,"locale":29},{"sys":18922},{"type":12,"linkType":13,"id":14},{"sys":18924},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18926},{"url":487,"details":18927,"fileName":493,"contentType":494},{"size":489,"image":18928},{"width":491,"height":492},{"sys":18930,"fields":18933},{"id":18931,"createdAt":18932},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":18934,"slug":18935,"articleIntro":18934,"category":18936},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[18937],{"metadata":18938,"sys":18941,"fields":18948},{"tags":18939,"concepts":18940},[],[],{"space":18942,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18944,"publishedVersion":443,"revision":63,"contentType":18946,"locale":29},{"sys":18943},{"type":12,"linkType":13,"id":14},{"sys":18945},{"id":21,"type":12,"linkType":22},{"sys":18947},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18949,"metaTitle":453,"metaDescription":454,"mainTitle":18950,"subtitle":472,"heroImage":18965,"ctaButton":495,"ctaLink":496},[452],{"data":18951,"content":18952,"nodeType":75},{},[18953,18959],{"data":18954,"content":18955,"nodeType":465},{},[18956],{"data":18957,"marks":18958,"value":464,"nodeType":83},{},[],{"data":18960,"content":18961,"nodeType":92},{},[18962],{"data":18963,"marks":18964,"value":230,"nodeType":83},{},[],{"metadata":18966,"sys":18969,"fields":18974},{"tags":18967,"concepts":18968},[],[],{"space":18970,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":18972,"publishedVersion":63,"revision":45,"locale":29},{"sys":18971},{"type":12,"linkType":13,"id":14},{"sys":18973},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":18975},{"url":487,"details":18976,"fileName":493,"contentType":494},{"size":489,"image":18977},{"width":491,"height":492},{"sys":18979,"fields":18982},{"id":18980,"createdAt":18981},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":18983,"slug":18984,"articleIntro":18983,"category":18985},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[18986],{"metadata":18987,"sys":18990,"fields":18997},{"tags":18988,"concepts":18989},[],[],{"space":18991,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":18993,"publishedVersion":443,"revision":63,"contentType":18995,"locale":29},{"sys":18992},{"type":12,"linkType":13,"id":14},{"sys":18994},{"id":21,"type":12,"linkType":22},{"sys":18996},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":18998,"metaTitle":453,"metaDescription":454,"mainTitle":18999,"subtitle":472,"heroImage":19014,"ctaButton":495,"ctaLink":496},[452],{"data":19000,"content":19001,"nodeType":75},{},[19002,19008],{"data":19003,"content":19004,"nodeType":465},{},[19005],{"data":19006,"marks":19007,"value":464,"nodeType":83},{},[],{"data":19009,"content":19010,"nodeType":92},{},[19011],{"data":19012,"marks":19013,"value":230,"nodeType":83},{},[],{"metadata":19015,"sys":19018,"fields":19023},{"tags":19016,"concepts":19017},[],[],{"space":19019,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19021,"publishedVersion":63,"revision":45,"locale":29},{"sys":19020},{"type":12,"linkType":13,"id":14},{"sys":19022},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19024},{"url":487,"details":19025,"fileName":493,"contentType":494},{"size":489,"image":19026},{"width":491,"height":492},{"sys":19028,"fields":19031},{"id":19029,"createdAt":19030},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":19032,"slug":19033,"articleIntro":19032,"category":19034},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[19035],{"metadata":19036,"sys":19039,"fields":19046},{"tags":19037,"concepts":19038},[],[],{"space":19040,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19042,"publishedVersion":443,"revision":63,"contentType":19044,"locale":29},{"sys":19041},{"type":12,"linkType":13,"id":14},{"sys":19043},{"id":21,"type":12,"linkType":22},{"sys":19045},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19047,"metaTitle":453,"metaDescription":454,"mainTitle":19048,"subtitle":472,"heroImage":19063,"ctaButton":495,"ctaLink":496},[452],{"data":19049,"content":19050,"nodeType":75},{},[19051,19057],{"data":19052,"content":19053,"nodeType":465},{},[19054],{"data":19055,"marks":19056,"value":464,"nodeType":83},{},[],{"data":19058,"content":19059,"nodeType":92},{},[19060],{"data":19061,"marks":19062,"value":230,"nodeType":83},{},[],{"metadata":19064,"sys":19067,"fields":19072},{"tags":19065,"concepts":19066},[],[],{"space":19068,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19070,"publishedVersion":63,"revision":45,"locale":29},{"sys":19069},{"type":12,"linkType":13,"id":14},{"sys":19071},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19073},{"url":487,"details":19074,"fileName":493,"contentType":494},{"size":489,"image":19075},{"width":491,"height":492},{"sys":19077,"fields":19080},{"id":19078,"createdAt":19079},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":19081,"slug":19082,"articleIntro":19081,"category":19083},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[19084],{"metadata":19085,"sys":19088,"fields":19095},{"tags":19086,"concepts":19087},[],[],{"space":19089,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19091,"publishedVersion":443,"revision":63,"contentType":19093,"locale":29},{"sys":19090},{"type":12,"linkType":13,"id":14},{"sys":19092},{"id":21,"type":12,"linkType":22},{"sys":19094},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19096,"metaTitle":453,"metaDescription":454,"mainTitle":19097,"subtitle":472,"heroImage":19112,"ctaButton":495,"ctaLink":496},[452],{"data":19098,"content":19099,"nodeType":75},{},[19100,19106],{"data":19101,"content":19102,"nodeType":465},{},[19103],{"data":19104,"marks":19105,"value":464,"nodeType":83},{},[],{"data":19107,"content":19108,"nodeType":92},{},[19109],{"data":19110,"marks":19111,"value":230,"nodeType":83},{},[],{"metadata":19113,"sys":19116,"fields":19121},{"tags":19114,"concepts":19115},[],[],{"space":19117,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19119,"publishedVersion":63,"revision":45,"locale":29},{"sys":19118},{"type":12,"linkType":13,"id":14},{"sys":19120},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19122},{"url":487,"details":19123,"fileName":493,"contentType":494},{"size":489,"image":19124},{"width":491,"height":492},{"sys":19126,"fields":19129},{"id":19127,"createdAt":19128},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":19130,"slug":19131,"articleIntro":-1,"category":19132},"Compte 66 - Charges financières","compte-66-charges-financieres",[19133],{"metadata":19134,"sys":19137,"fields":19144},{"tags":19135,"concepts":19136},[],[],{"space":19138,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19140,"publishedVersion":443,"revision":63,"contentType":19142,"locale":29},{"sys":19139},{"type":12,"linkType":13,"id":14},{"sys":19141},{"id":21,"type":12,"linkType":22},{"sys":19143},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19145,"metaTitle":453,"metaDescription":454,"mainTitle":19146,"subtitle":472,"heroImage":19161,"ctaButton":495,"ctaLink":496},[452],{"data":19147,"content":19148,"nodeType":75},{},[19149,19155],{"data":19150,"content":19151,"nodeType":465},{},[19152],{"data":19153,"marks":19154,"value":464,"nodeType":83},{},[],{"data":19156,"content":19157,"nodeType":92},{},[19158],{"data":19159,"marks":19160,"value":230,"nodeType":83},{},[],{"metadata":19162,"sys":19165,"fields":19170},{"tags":19163,"concepts":19164},[],[],{"space":19166,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19168,"publishedVersion":63,"revision":45,"locale":29},{"sys":19167},{"type":12,"linkType":13,"id":14},{"sys":19169},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19171},{"url":487,"details":19172,"fileName":493,"contentType":494},{"size":489,"image":19173},{"width":491,"height":492},{"sys":19175,"fields":19178},{"id":19176,"createdAt":19177},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":19179,"slug":19180,"articleIntro":19179,"category":19181},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[19182],{"metadata":19183,"sys":19186,"fields":19193},{"tags":19184,"concepts":19185},[],[],{"space":19187,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19189,"publishedVersion":443,"revision":63,"contentType":19191,"locale":29},{"sys":19188},{"type":12,"linkType":13,"id":14},{"sys":19190},{"id":21,"type":12,"linkType":22},{"sys":19192},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19194,"metaTitle":453,"metaDescription":454,"mainTitle":19195,"subtitle":472,"heroImage":19210,"ctaButton":495,"ctaLink":496},[452],{"data":19196,"content":19197,"nodeType":75},{},[19198,19204],{"data":19199,"content":19200,"nodeType":465},{},[19201],{"data":19202,"marks":19203,"value":464,"nodeType":83},{},[],{"data":19205,"content":19206,"nodeType":92},{},[19207],{"data":19208,"marks":19209,"value":230,"nodeType":83},{},[],{"metadata":19211,"sys":19214,"fields":19219},{"tags":19212,"concepts":19213},[],[],{"space":19215,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19217,"publishedVersion":63,"revision":45,"locale":29},{"sys":19216},{"type":12,"linkType":13,"id":14},{"sys":19218},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19220},{"url":487,"details":19221,"fileName":493,"contentType":494},{"size":489,"image":19222},{"width":491,"height":492},{"sys":19224,"fields":19227},{"id":19225,"createdAt":19226},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":19228,"slug":19229,"articleIntro":19228,"category":19230},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[19231],{"metadata":19232,"sys":19235,"fields":19242},{"tags":19233,"concepts":19234},[],[],{"space":19236,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19238,"publishedVersion":443,"revision":63,"contentType":19240,"locale":29},{"sys":19237},{"type":12,"linkType":13,"id":14},{"sys":19239},{"id":21,"type":12,"linkType":22},{"sys":19241},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19243,"metaTitle":453,"metaDescription":454,"mainTitle":19244,"subtitle":472,"heroImage":19259,"ctaButton":495,"ctaLink":496},[452],{"data":19245,"content":19246,"nodeType":75},{},[19247,19253],{"data":19248,"content":19249,"nodeType":465},{},[19250],{"data":19251,"marks":19252,"value":464,"nodeType":83},{},[],{"data":19254,"content":19255,"nodeType":92},{},[19256],{"data":19257,"marks":19258,"value":230,"nodeType":83},{},[],{"metadata":19260,"sys":19263,"fields":19268},{"tags":19261,"concepts":19262},[],[],{"space":19264,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19266,"publishedVersion":63,"revision":45,"locale":29},{"sys":19265},{"type":12,"linkType":13,"id":14},{"sys":19267},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19269},{"url":487,"details":19270,"fileName":493,"contentType":494},{"size":489,"image":19271},{"width":491,"height":492},{"sys":19273,"fields":19276},{"id":19274,"createdAt":19275},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":19277,"slug":19278,"articleIntro":19277,"category":19279},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[19280],{"metadata":19281,"sys":19284,"fields":19291},{"tags":19282,"concepts":19283},[],[],{"space":19285,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19287,"publishedVersion":443,"revision":63,"contentType":19289,"locale":29},{"sys":19286},{"type":12,"linkType":13,"id":14},{"sys":19288},{"id":21,"type":12,"linkType":22},{"sys":19290},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19292,"metaTitle":453,"metaDescription":454,"mainTitle":19293,"subtitle":472,"heroImage":19308,"ctaButton":495,"ctaLink":496},[452],{"data":19294,"content":19295,"nodeType":75},{},[19296,19302],{"data":19297,"content":19298,"nodeType":465},{},[19299],{"data":19300,"marks":19301,"value":464,"nodeType":83},{},[],{"data":19303,"content":19304,"nodeType":92},{},[19305],{"data":19306,"marks":19307,"value":230,"nodeType":83},{},[],{"metadata":19309,"sys":19312,"fields":19317},{"tags":19310,"concepts":19311},[],[],{"space":19313,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19315,"publishedVersion":63,"revision":45,"locale":29},{"sys":19314},{"type":12,"linkType":13,"id":14},{"sys":19316},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19318},{"url":487,"details":19319,"fileName":493,"contentType":494},{"size":489,"image":19320},{"width":491,"height":492},{"sys":19322,"fields":19325},{"id":19323,"createdAt":19324},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":19326,"slug":19327,"articleIntro":19326,"category":19328},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[19329],{"metadata":19330,"sys":19333,"fields":19340},{"tags":19331,"concepts":19332},[],[],{"space":19334,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19336,"publishedVersion":443,"revision":63,"contentType":19338,"locale":29},{"sys":19335},{"type":12,"linkType":13,"id":14},{"sys":19337},{"id":21,"type":12,"linkType":22},{"sys":19339},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19341,"metaTitle":453,"metaDescription":454,"mainTitle":19342,"subtitle":472,"heroImage":19357,"ctaButton":495,"ctaLink":496},[452],{"data":19343,"content":19344,"nodeType":75},{},[19345,19351],{"data":19346,"content":19347,"nodeType":465},{},[19348],{"data":19349,"marks":19350,"value":464,"nodeType":83},{},[],{"data":19352,"content":19353,"nodeType":92},{},[19354],{"data":19355,"marks":19356,"value":230,"nodeType":83},{},[],{"metadata":19358,"sys":19361,"fields":19366},{"tags":19359,"concepts":19360},[],[],{"space":19362,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19364,"publishedVersion":63,"revision":45,"locale":29},{"sys":19363},{"type":12,"linkType":13,"id":14},{"sys":19365},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19367},{"url":487,"details":19368,"fileName":493,"contentType":494},{"size":489,"image":19369},{"width":491,"height":492},{"sys":19371,"fields":19374},{"id":19372,"createdAt":19373},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":19375,"slug":19376,"articleIntro":19375,"category":19377},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[19378],{"metadata":19379,"sys":19382,"fields":19389},{"tags":19380,"concepts":19381},[],[],{"space":19383,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19385,"publishedVersion":443,"revision":63,"contentType":19387,"locale":29},{"sys":19384},{"type":12,"linkType":13,"id":14},{"sys":19386},{"id":21,"type":12,"linkType":22},{"sys":19388},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19390,"metaTitle":453,"metaDescription":454,"mainTitle":19391,"subtitle":472,"heroImage":19406,"ctaButton":495,"ctaLink":496},[452],{"data":19392,"content":19393,"nodeType":75},{},[19394,19400],{"data":19395,"content":19396,"nodeType":465},{},[19397],{"data":19398,"marks":19399,"value":464,"nodeType":83},{},[],{"data":19401,"content":19402,"nodeType":92},{},[19403],{"data":19404,"marks":19405,"value":230,"nodeType":83},{},[],{"metadata":19407,"sys":19410,"fields":19415},{"tags":19408,"concepts":19409},[],[],{"space":19411,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19413,"publishedVersion":63,"revision":45,"locale":29},{"sys":19412},{"type":12,"linkType":13,"id":14},{"sys":19414},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19416},{"url":487,"details":19417,"fileName":493,"contentType":494},{"size":489,"image":19418},{"width":491,"height":492},{"sys":19420,"fields":19422},{"id":19421,"createdAt":16533},"6d75pXRLLY65vQhQ8x00pr",{"title":19423,"slug":19424,"articleIntro":19423,"category":19425},"355 - Produits finis","compte-355-produits-finis",[19426],{"metadata":19427,"sys":19430,"fields":19437},{"tags":19428,"concepts":19429},[],[],{"space":19431,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19433,"publishedVersion":443,"revision":63,"contentType":19435,"locale":29},{"sys":19432},{"type":12,"linkType":13,"id":14},{"sys":19434},{"id":21,"type":12,"linkType":22},{"sys":19436},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19438,"metaTitle":453,"metaDescription":454,"mainTitle":19439,"subtitle":472,"heroImage":19454,"ctaButton":495,"ctaLink":496},[452],{"data":19440,"content":19441,"nodeType":75},{},[19442,19448],{"data":19443,"content":19444,"nodeType":465},{},[19445],{"data":19446,"marks":19447,"value":464,"nodeType":83},{},[],{"data":19449,"content":19450,"nodeType":92},{},[19451],{"data":19452,"marks":19453,"value":230,"nodeType":83},{},[],{"metadata":19455,"sys":19458,"fields":19463},{"tags":19456,"concepts":19457},[],[],{"space":19459,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19461,"publishedVersion":63,"revision":45,"locale":29},{"sys":19460},{"type":12,"linkType":13,"id":14},{"sys":19462},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19464},{"url":487,"details":19465,"fileName":493,"contentType":494},{"size":489,"image":19466},{"width":491,"height":492},{"sys":19468,"fields":19471},{"id":19469,"createdAt":19470},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":19472,"slug":19473,"articleIntro":19472,"category":19474},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[19475],{"metadata":19476,"sys":19479,"fields":19486},{"tags":19477,"concepts":19478},[],[],{"space":19480,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19482,"publishedVersion":443,"revision":63,"contentType":19484,"locale":29},{"sys":19481},{"type":12,"linkType":13,"id":14},{"sys":19483},{"id":21,"type":12,"linkType":22},{"sys":19485},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19487,"metaTitle":453,"metaDescription":454,"mainTitle":19488,"subtitle":472,"heroImage":19503,"ctaButton":495,"ctaLink":496},[452],{"data":19489,"content":19490,"nodeType":75},{},[19491,19497],{"data":19492,"content":19493,"nodeType":465},{},[19494],{"data":19495,"marks":19496,"value":464,"nodeType":83},{},[],{"data":19498,"content":19499,"nodeType":92},{},[19500],{"data":19501,"marks":19502,"value":230,"nodeType":83},{},[],{"metadata":19504,"sys":19507,"fields":19512},{"tags":19505,"concepts":19506},[],[],{"space":19508,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19510,"publishedVersion":63,"revision":45,"locale":29},{"sys":19509},{"type":12,"linkType":13,"id":14},{"sys":19511},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19513},{"url":487,"details":19514,"fileName":493,"contentType":494},{"size":489,"image":19515},{"width":491,"height":492},{"sys":19517,"fields":19520},{"id":19518,"createdAt":19519},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":19521,"slug":19522,"articleIntro":-1,"category":19523},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[19524],{"metadata":19525,"sys":19528,"fields":19535},{"tags":19526,"concepts":19527},[],[],{"space":19529,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19531,"publishedVersion":443,"revision":63,"contentType":19533,"locale":29},{"sys":19530},{"type":12,"linkType":13,"id":14},{"sys":19532},{"id":21,"type":12,"linkType":22},{"sys":19534},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19536,"metaTitle":453,"metaDescription":454,"mainTitle":19537,"subtitle":472,"heroImage":19552,"ctaButton":495,"ctaLink":496},[452],{"data":19538,"content":19539,"nodeType":75},{},[19540,19546],{"data":19541,"content":19542,"nodeType":465},{},[19543],{"data":19544,"marks":19545,"value":464,"nodeType":83},{},[],{"data":19547,"content":19548,"nodeType":92},{},[19549],{"data":19550,"marks":19551,"value":230,"nodeType":83},{},[],{"metadata":19553,"sys":19556,"fields":19561},{"tags":19554,"concepts":19555},[],[],{"space":19557,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19559,"publishedVersion":63,"revision":45,"locale":29},{"sys":19558},{"type":12,"linkType":13,"id":14},{"sys":19560},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19562},{"url":487,"details":19563,"fileName":493,"contentType":494},{"size":489,"image":19564},{"width":491,"height":492},{"sys":19566,"fields":19569},{"id":19567,"createdAt":19568},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":19570,"slug":19571,"articleIntro":19570,"category":19572},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[19573],{"metadata":19574,"sys":19577,"fields":19584},{"tags":19575,"concepts":19576},[],[],{"space":19578,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19580,"publishedVersion":443,"revision":63,"contentType":19582,"locale":29},{"sys":19579},{"type":12,"linkType":13,"id":14},{"sys":19581},{"id":21,"type":12,"linkType":22},{"sys":19583},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19585,"metaTitle":453,"metaDescription":454,"mainTitle":19586,"subtitle":472,"heroImage":19601,"ctaButton":495,"ctaLink":496},[452],{"data":19587,"content":19588,"nodeType":75},{},[19589,19595],{"data":19590,"content":19591,"nodeType":465},{},[19592],{"data":19593,"marks":19594,"value":464,"nodeType":83},{},[],{"data":19596,"content":19597,"nodeType":92},{},[19598],{"data":19599,"marks":19600,"value":230,"nodeType":83},{},[],{"metadata":19602,"sys":19605,"fields":19610},{"tags":19603,"concepts":19604},[],[],{"space":19606,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19608,"publishedVersion":63,"revision":45,"locale":29},{"sys":19607},{"type":12,"linkType":13,"id":14},{"sys":19609},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19611},{"url":487,"details":19612,"fileName":493,"contentType":494},{"size":489,"image":19613},{"width":491,"height":492},{"sys":19615,"fields":19618},{"id":19616,"createdAt":19617},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":19619,"slug":19620,"articleIntro":19619,"category":19621},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[19622],{"metadata":19623,"sys":19626,"fields":19633},{"tags":19624,"concepts":19625},[],[],{"space":19627,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19629,"publishedVersion":443,"revision":63,"contentType":19631,"locale":29},{"sys":19628},{"type":12,"linkType":13,"id":14},{"sys":19630},{"id":21,"type":12,"linkType":22},{"sys":19632},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19634,"metaTitle":453,"metaDescription":454,"mainTitle":19635,"subtitle":472,"heroImage":19650,"ctaButton":495,"ctaLink":496},[452],{"data":19636,"content":19637,"nodeType":75},{},[19638,19644],{"data":19639,"content":19640,"nodeType":465},{},[19641],{"data":19642,"marks":19643,"value":464,"nodeType":83},{},[],{"data":19645,"content":19646,"nodeType":92},{},[19647],{"data":19648,"marks":19649,"value":230,"nodeType":83},{},[],{"metadata":19651,"sys":19654,"fields":19659},{"tags":19652,"concepts":19653},[],[],{"space":19655,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19657,"publishedVersion":63,"revision":45,"locale":29},{"sys":19656},{"type":12,"linkType":13,"id":14},{"sys":19658},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19660},{"url":487,"details":19661,"fileName":493,"contentType":494},{"size":489,"image":19662},{"width":491,"height":492},{"sys":19664,"fields":19667},{"id":19665,"createdAt":19666},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":19668,"slug":19669,"articleIntro":19668,"category":19670},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[19671],{"metadata":19672,"sys":19675,"fields":19682},{"tags":19673,"concepts":19674},[],[],{"space":19676,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19678,"publishedVersion":443,"revision":63,"contentType":19680,"locale":29},{"sys":19677},{"type":12,"linkType":13,"id":14},{"sys":19679},{"id":21,"type":12,"linkType":22},{"sys":19681},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19683,"metaTitle":453,"metaDescription":454,"mainTitle":19684,"subtitle":472,"heroImage":19699,"ctaButton":495,"ctaLink":496},[452],{"data":19685,"content":19686,"nodeType":75},{},[19687,19693],{"data":19688,"content":19689,"nodeType":465},{},[19690],{"data":19691,"marks":19692,"value":464,"nodeType":83},{},[],{"data":19694,"content":19695,"nodeType":92},{},[19696],{"data":19697,"marks":19698,"value":230,"nodeType":83},{},[],{"metadata":19700,"sys":19703,"fields":19708},{"tags":19701,"concepts":19702},[],[],{"space":19704,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19706,"publishedVersion":63,"revision":45,"locale":29},{"sys":19705},{"type":12,"linkType":13,"id":14},{"sys":19707},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19709},{"url":487,"details":19710,"fileName":493,"contentType":494},{"size":489,"image":19711},{"width":491,"height":492},{"sys":19713,"fields":19716},{"id":19714,"createdAt":19715},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":19717,"slug":19718,"articleIntro":-1,"category":19719},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[19720],{"metadata":19721,"sys":19724,"fields":19731},{"tags":19722,"concepts":19723},[],[],{"space":19725,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19727,"publishedVersion":443,"revision":63,"contentType":19729,"locale":29},{"sys":19726},{"type":12,"linkType":13,"id":14},{"sys":19728},{"id":21,"type":12,"linkType":22},{"sys":19730},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19732,"metaTitle":453,"metaDescription":454,"mainTitle":19733,"subtitle":472,"heroImage":19748,"ctaButton":495,"ctaLink":496},[452],{"data":19734,"content":19735,"nodeType":75},{},[19736,19742],{"data":19737,"content":19738,"nodeType":465},{},[19739],{"data":19740,"marks":19741,"value":464,"nodeType":83},{},[],{"data":19743,"content":19744,"nodeType":92},{},[19745],{"data":19746,"marks":19747,"value":230,"nodeType":83},{},[],{"metadata":19749,"sys":19752,"fields":19757},{"tags":19750,"concepts":19751},[],[],{"space":19753,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19755,"publishedVersion":63,"revision":45,"locale":29},{"sys":19754},{"type":12,"linkType":13,"id":14},{"sys":19756},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19758},{"url":487,"details":19759,"fileName":493,"contentType":494},{"size":489,"image":19760},{"width":491,"height":492},{"sys":19762,"fields":19765},{"id":19763,"createdAt":19764},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":19766,"slug":19767,"articleIntro":-1,"category":19768},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[19769],{"metadata":19770,"sys":19773,"fields":19780},{"tags":19771,"concepts":19772},[],[],{"space":19774,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19776,"publishedVersion":443,"revision":63,"contentType":19778,"locale":29},{"sys":19775},{"type":12,"linkType":13,"id":14},{"sys":19777},{"id":21,"type":12,"linkType":22},{"sys":19779},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19781,"metaTitle":453,"metaDescription":454,"mainTitle":19782,"subtitle":472,"heroImage":19797,"ctaButton":495,"ctaLink":496},[452],{"data":19783,"content":19784,"nodeType":75},{},[19785,19791],{"data":19786,"content":19787,"nodeType":465},{},[19788],{"data":19789,"marks":19790,"value":464,"nodeType":83},{},[],{"data":19792,"content":19793,"nodeType":92},{},[19794],{"data":19795,"marks":19796,"value":230,"nodeType":83},{},[],{"metadata":19798,"sys":19801,"fields":19806},{"tags":19799,"concepts":19800},[],[],{"space":19802,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19804,"publishedVersion":63,"revision":45,"locale":29},{"sys":19803},{"type":12,"linkType":13,"id":14},{"sys":19805},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19807},{"url":487,"details":19808,"fileName":493,"contentType":494},{"size":489,"image":19809},{"width":491,"height":492},{"sys":19811,"fields":19814},{"id":19812,"createdAt":19813},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":19815,"slug":19816,"articleIntro":19817,"category":19818},"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.",[19819],{"metadata":19820,"sys":19823,"fields":19830},{"tags":19821,"concepts":19822},[],[],{"space":19824,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19826,"publishedVersion":443,"revision":63,"contentType":19828,"locale":29},{"sys":19825},{"type":12,"linkType":13,"id":14},{"sys":19827},{"id":21,"type":12,"linkType":22},{"sys":19829},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19831,"metaTitle":453,"metaDescription":454,"mainTitle":19832,"subtitle":472,"heroImage":19847,"ctaButton":495,"ctaLink":496},[452],{"data":19833,"content":19834,"nodeType":75},{},[19835,19841],{"data":19836,"content":19837,"nodeType":465},{},[19838],{"data":19839,"marks":19840,"value":464,"nodeType":83},{},[],{"data":19842,"content":19843,"nodeType":92},{},[19844],{"data":19845,"marks":19846,"value":230,"nodeType":83},{},[],{"metadata":19848,"sys":19851,"fields":19856},{"tags":19849,"concepts":19850},[],[],{"space":19852,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19854,"publishedVersion":63,"revision":45,"locale":29},{"sys":19853},{"type":12,"linkType":13,"id":14},{"sys":19855},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19857},{"url":487,"details":19858,"fileName":493,"contentType":494},{"size":489,"image":19859},{"width":491,"height":492},{"sys":19861,"fields":19864},{"id":19862,"createdAt":19863},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":19865,"slug":19866,"articleIntro":19865,"category":19867},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[19868],{"metadata":19869,"sys":19872,"fields":19879},{"tags":19870,"concepts":19871},[],[],{"space":19873,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19875,"publishedVersion":443,"revision":63,"contentType":19877,"locale":29},{"sys":19874},{"type":12,"linkType":13,"id":14},{"sys":19876},{"id":21,"type":12,"linkType":22},{"sys":19878},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19880,"metaTitle":453,"metaDescription":454,"mainTitle":19881,"subtitle":472,"heroImage":19896,"ctaButton":495,"ctaLink":496},[452],{"data":19882,"content":19883,"nodeType":75},{},[19884,19890],{"data":19885,"content":19886,"nodeType":465},{},[19887],{"data":19888,"marks":19889,"value":464,"nodeType":83},{},[],{"data":19891,"content":19892,"nodeType":92},{},[19893],{"data":19894,"marks":19895,"value":230,"nodeType":83},{},[],{"metadata":19897,"sys":19900,"fields":19905},{"tags":19898,"concepts":19899},[],[],{"space":19901,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19903,"publishedVersion":63,"revision":45,"locale":29},{"sys":19902},{"type":12,"linkType":13,"id":14},{"sys":19904},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19906},{"url":487,"details":19907,"fileName":493,"contentType":494},{"size":489,"image":19908},{"width":491,"height":492},{"sys":19910,"fields":19913},{"id":19911,"createdAt":19912},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":19914,"slug":19915,"articleIntro":19916,"category":19917},"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.",[19918],{"metadata":19919,"sys":19922,"fields":19929},{"tags":19920,"concepts":19921},[],[],{"space":19923,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19925,"publishedVersion":443,"revision":63,"contentType":19927,"locale":29},{"sys":19924},{"type":12,"linkType":13,"id":14},{"sys":19926},{"id":21,"type":12,"linkType":22},{"sys":19928},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19930,"metaTitle":453,"metaDescription":454,"mainTitle":19931,"subtitle":472,"heroImage":19946,"ctaButton":495,"ctaLink":496},[452],{"data":19932,"content":19933,"nodeType":75},{},[19934,19940],{"data":19935,"content":19936,"nodeType":465},{},[19937],{"data":19938,"marks":19939,"value":464,"nodeType":83},{},[],{"data":19941,"content":19942,"nodeType":92},{},[19943],{"data":19944,"marks":19945,"value":230,"nodeType":83},{},[],{"metadata":19947,"sys":19950,"fields":19955},{"tags":19948,"concepts":19949},[],[],{"space":19951,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":19953,"publishedVersion":63,"revision":45,"locale":29},{"sys":19952},{"type":12,"linkType":13,"id":14},{"sys":19954},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":19956},{"url":487,"details":19957,"fileName":493,"contentType":494},{"size":489,"image":19958},{"width":491,"height":492},{"sys":19960,"fields":19963},{"id":19961,"createdAt":19962},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":19964,"slug":19965,"articleIntro":-1,"category":19966},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[19967],{"metadata":19968,"sys":19971,"fields":19978},{"tags":19969,"concepts":19970},[],[],{"space":19972,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":19974,"publishedVersion":443,"revision":63,"contentType":19976,"locale":29},{"sys":19973},{"type":12,"linkType":13,"id":14},{"sys":19975},{"id":21,"type":12,"linkType":22},{"sys":19977},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":19979,"metaTitle":453,"metaDescription":454,"mainTitle":19980,"subtitle":472,"heroImage":19995,"ctaButton":495,"ctaLink":496},[452],{"data":19981,"content":19982,"nodeType":75},{},[19983,19989],{"data":19984,"content":19985,"nodeType":465},{},[19986],{"data":19987,"marks":19988,"value":464,"nodeType":83},{},[],{"data":19990,"content":19991,"nodeType":92},{},[19992],{"data":19993,"marks":19994,"value":230,"nodeType":83},{},[],{"metadata":19996,"sys":19999,"fields":20004},{"tags":19997,"concepts":19998},[],[],{"space":20000,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20002,"publishedVersion":63,"revision":45,"locale":29},{"sys":20001},{"type":12,"linkType":13,"id":14},{"sys":20003},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20005},{"url":487,"details":20006,"fileName":493,"contentType":494},{"size":489,"image":20007},{"width":491,"height":492},{"sys":20009,"fields":20012},{"id":20010,"createdAt":20011},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":20013,"slug":20014,"articleIntro":20013,"category":20015},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[20016],{"metadata":20017,"sys":20020,"fields":20027},{"tags":20018,"concepts":20019},[],[],{"space":20021,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20023,"publishedVersion":443,"revision":63,"contentType":20025,"locale":29},{"sys":20022},{"type":12,"linkType":13,"id":14},{"sys":20024},{"id":21,"type":12,"linkType":22},{"sys":20026},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20028,"metaTitle":453,"metaDescription":454,"mainTitle":20029,"subtitle":472,"heroImage":20044,"ctaButton":495,"ctaLink":496},[452],{"data":20030,"content":20031,"nodeType":75},{},[20032,20038],{"data":20033,"content":20034,"nodeType":465},{},[20035],{"data":20036,"marks":20037,"value":464,"nodeType":83},{},[],{"data":20039,"content":20040,"nodeType":92},{},[20041],{"data":20042,"marks":20043,"value":230,"nodeType":83},{},[],{"metadata":20045,"sys":20048,"fields":20053},{"tags":20046,"concepts":20047},[],[],{"space":20049,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20051,"publishedVersion":63,"revision":45,"locale":29},{"sys":20050},{"type":12,"linkType":13,"id":14},{"sys":20052},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20054},{"url":487,"details":20055,"fileName":493,"contentType":494},{"size":489,"image":20056},{"width":491,"height":492},{"sys":20058,"fields":20061},{"id":20059,"createdAt":20060},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":20062,"slug":20063,"articleIntro":20064,"category":20065},"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.",[20066],{"metadata":20067,"sys":20070,"fields":20077},{"tags":20068,"concepts":20069},[],[],{"space":20071,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20073,"publishedVersion":443,"revision":63,"contentType":20075,"locale":29},{"sys":20072},{"type":12,"linkType":13,"id":14},{"sys":20074},{"id":21,"type":12,"linkType":22},{"sys":20076},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20078,"metaTitle":453,"metaDescription":454,"mainTitle":20079,"subtitle":472,"heroImage":20094,"ctaButton":495,"ctaLink":496},[452],{"data":20080,"content":20081,"nodeType":75},{},[20082,20088],{"data":20083,"content":20084,"nodeType":465},{},[20085],{"data":20086,"marks":20087,"value":464,"nodeType":83},{},[],{"data":20089,"content":20090,"nodeType":92},{},[20091],{"data":20092,"marks":20093,"value":230,"nodeType":83},{},[],{"metadata":20095,"sys":20098,"fields":20103},{"tags":20096,"concepts":20097},[],[],{"space":20099,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20101,"publishedVersion":63,"revision":45,"locale":29},{"sys":20100},{"type":12,"linkType":13,"id":14},{"sys":20102},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20104},{"url":487,"details":20105,"fileName":493,"contentType":494},{"size":489,"image":20106},{"width":491,"height":492},{"sys":20108,"fields":20111},{"id":20109,"createdAt":20110},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":20112,"slug":20113,"articleIntro":20112,"category":20114},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[20115],{"metadata":20116,"sys":20119,"fields":20126},{"tags":20117,"concepts":20118},[],[],{"space":20120,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20122,"publishedVersion":443,"revision":63,"contentType":20124,"locale":29},{"sys":20121},{"type":12,"linkType":13,"id":14},{"sys":20123},{"id":21,"type":12,"linkType":22},{"sys":20125},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20127,"metaTitle":453,"metaDescription":454,"mainTitle":20128,"subtitle":472,"heroImage":20143,"ctaButton":495,"ctaLink":496},[452],{"data":20129,"content":20130,"nodeType":75},{},[20131,20137],{"data":20132,"content":20133,"nodeType":465},{},[20134],{"data":20135,"marks":20136,"value":464,"nodeType":83},{},[],{"data":20138,"content":20139,"nodeType":92},{},[20140],{"data":20141,"marks":20142,"value":230,"nodeType":83},{},[],{"metadata":20144,"sys":20147,"fields":20152},{"tags":20145,"concepts":20146},[],[],{"space":20148,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20150,"publishedVersion":63,"revision":45,"locale":29},{"sys":20149},{"type":12,"linkType":13,"id":14},{"sys":20151},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20153},{"url":487,"details":20154,"fileName":493,"contentType":494},{"size":489,"image":20155},{"width":491,"height":492},{"sys":20157,"fields":20160},{"id":20158,"createdAt":20159},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":20161,"slug":20162,"articleIntro":20161,"category":20163},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[20164],{"metadata":20165,"sys":20168,"fields":20175},{"tags":20166,"concepts":20167},[],[],{"space":20169,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20171,"publishedVersion":443,"revision":63,"contentType":20173,"locale":29},{"sys":20170},{"type":12,"linkType":13,"id":14},{"sys":20172},{"id":21,"type":12,"linkType":22},{"sys":20174},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20176,"metaTitle":453,"metaDescription":454,"mainTitle":20177,"subtitle":472,"heroImage":20192,"ctaButton":495,"ctaLink":496},[452],{"data":20178,"content":20179,"nodeType":75},{},[20180,20186],{"data":20181,"content":20182,"nodeType":465},{},[20183],{"data":20184,"marks":20185,"value":464,"nodeType":83},{},[],{"data":20187,"content":20188,"nodeType":92},{},[20189],{"data":20190,"marks":20191,"value":230,"nodeType":83},{},[],{"metadata":20193,"sys":20196,"fields":20201},{"tags":20194,"concepts":20195},[],[],{"space":20197,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20199,"publishedVersion":63,"revision":45,"locale":29},{"sys":20198},{"type":12,"linkType":13,"id":14},{"sys":20200},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20202},{"url":487,"details":20203,"fileName":493,"contentType":494},{"size":489,"image":20204},{"width":491,"height":492},{"sys":20206,"fields":20209},{"id":20207,"createdAt":20208},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":20210,"slug":20211,"articleIntro":-1,"category":20212},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[20213],{"metadata":20214,"sys":20217,"fields":20224},{"tags":20215,"concepts":20216},[],[],{"space":20218,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20220,"publishedVersion":443,"revision":63,"contentType":20222,"locale":29},{"sys":20219},{"type":12,"linkType":13,"id":14},{"sys":20221},{"id":21,"type":12,"linkType":22},{"sys":20223},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20225,"metaTitle":453,"metaDescription":454,"mainTitle":20226,"subtitle":472,"heroImage":20241,"ctaButton":495,"ctaLink":496},[452],{"data":20227,"content":20228,"nodeType":75},{},[20229,20235],{"data":20230,"content":20231,"nodeType":465},{},[20232],{"data":20233,"marks":20234,"value":464,"nodeType":83},{},[],{"data":20236,"content":20237,"nodeType":92},{},[20238],{"data":20239,"marks":20240,"value":230,"nodeType":83},{},[],{"metadata":20242,"sys":20245,"fields":20250},{"tags":20243,"concepts":20244},[],[],{"space":20246,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20248,"publishedVersion":63,"revision":45,"locale":29},{"sys":20247},{"type":12,"linkType":13,"id":14},{"sys":20249},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20251},{"url":487,"details":20252,"fileName":493,"contentType":494},{"size":489,"image":20253},{"width":491,"height":492},{"sys":20255,"fields":20258},{"id":20256,"createdAt":20257},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":20259,"slug":20260,"articleIntro":20259,"category":20261},"Compte 101 - Capital","compte-101-capital",[20262],{"metadata":20263,"sys":20266,"fields":20273},{"tags":20264,"concepts":20265},[],[],{"space":20267,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20269,"publishedVersion":443,"revision":63,"contentType":20271,"locale":29},{"sys":20268},{"type":12,"linkType":13,"id":14},{"sys":20270},{"id":21,"type":12,"linkType":22},{"sys":20272},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20274,"metaTitle":453,"metaDescription":454,"mainTitle":20275,"subtitle":472,"heroImage":20290,"ctaButton":495,"ctaLink":496},[452],{"data":20276,"content":20277,"nodeType":75},{},[20278,20284],{"data":20279,"content":20280,"nodeType":465},{},[20281],{"data":20282,"marks":20283,"value":464,"nodeType":83},{},[],{"data":20285,"content":20286,"nodeType":92},{},[20287],{"data":20288,"marks":20289,"value":230,"nodeType":83},{},[],{"metadata":20291,"sys":20294,"fields":20299},{"tags":20292,"concepts":20293},[],[],{"space":20295,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20297,"publishedVersion":63,"revision":45,"locale":29},{"sys":20296},{"type":12,"linkType":13,"id":14},{"sys":20298},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20300},{"url":487,"details":20301,"fileName":493,"contentType":494},{"size":489,"image":20302},{"width":491,"height":492},{"sys":20304,"fields":20307},{"id":20305,"createdAt":20306},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":20308,"slug":20309,"articleIntro":20308,"category":20310},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[20311],{"metadata":20312,"sys":20315,"fields":20322},{"tags":20313,"concepts":20314},[],[],{"space":20316,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20318,"publishedVersion":443,"revision":63,"contentType":20320,"locale":29},{"sys":20317},{"type":12,"linkType":13,"id":14},{"sys":20319},{"id":21,"type":12,"linkType":22},{"sys":20321},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20323,"metaTitle":453,"metaDescription":454,"mainTitle":20324,"subtitle":472,"heroImage":20339,"ctaButton":495,"ctaLink":496},[452],{"data":20325,"content":20326,"nodeType":75},{},[20327,20333],{"data":20328,"content":20329,"nodeType":465},{},[20330],{"data":20331,"marks":20332,"value":464,"nodeType":83},{},[],{"data":20334,"content":20335,"nodeType":92},{},[20336],{"data":20337,"marks":20338,"value":230,"nodeType":83},{},[],{"metadata":20340,"sys":20343,"fields":20348},{"tags":20341,"concepts":20342},[],[],{"space":20344,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20346,"publishedVersion":63,"revision":45,"locale":29},{"sys":20345},{"type":12,"linkType":13,"id":14},{"sys":20347},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20349},{"url":487,"details":20350,"fileName":493,"contentType":494},{"size":489,"image":20351},{"width":491,"height":492},{"sys":20353,"fields":20356},{"id":20354,"createdAt":20355},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":20357,"slug":20358,"articleIntro":20357,"category":20359},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[20360],{"metadata":20361,"sys":20364,"fields":20371},{"tags":20362,"concepts":20363},[],[],{"space":20365,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20367,"publishedVersion":443,"revision":63,"contentType":20369,"locale":29},{"sys":20366},{"type":12,"linkType":13,"id":14},{"sys":20368},{"id":21,"type":12,"linkType":22},{"sys":20370},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20372,"metaTitle":453,"metaDescription":454,"mainTitle":20373,"subtitle":472,"heroImage":20388,"ctaButton":495,"ctaLink":496},[452],{"data":20374,"content":20375,"nodeType":75},{},[20376,20382],{"data":20377,"content":20378,"nodeType":465},{},[20379],{"data":20380,"marks":20381,"value":464,"nodeType":83},{},[],{"data":20383,"content":20384,"nodeType":92},{},[20385],{"data":20386,"marks":20387,"value":230,"nodeType":83},{},[],{"metadata":20389,"sys":20392,"fields":20397},{"tags":20390,"concepts":20391},[],[],{"space":20393,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20395,"publishedVersion":63,"revision":45,"locale":29},{"sys":20394},{"type":12,"linkType":13,"id":14},{"sys":20396},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20398},{"url":487,"details":20399,"fileName":493,"contentType":494},{"size":489,"image":20400},{"width":491,"height":492},{"sys":20402,"fields":20405},{"id":20403,"createdAt":20404},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":20406,"slug":20407,"articleIntro":20406,"category":20408},"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",[20409],{"metadata":20410,"sys":20413,"fields":20420},{"tags":20411,"concepts":20412},[],[],{"space":20414,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20416,"publishedVersion":443,"revision":63,"contentType":20418,"locale":29},{"sys":20415},{"type":12,"linkType":13,"id":14},{"sys":20417},{"id":21,"type":12,"linkType":22},{"sys":20419},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20421,"metaTitle":453,"metaDescription":454,"mainTitle":20422,"subtitle":472,"heroImage":20437,"ctaButton":495,"ctaLink":496},[452],{"data":20423,"content":20424,"nodeType":75},{},[20425,20431],{"data":20426,"content":20427,"nodeType":465},{},[20428],{"data":20429,"marks":20430,"value":464,"nodeType":83},{},[],{"data":20432,"content":20433,"nodeType":92},{},[20434],{"data":20435,"marks":20436,"value":230,"nodeType":83},{},[],{"metadata":20438,"sys":20441,"fields":20446},{"tags":20439,"concepts":20440},[],[],{"space":20442,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20444,"publishedVersion":63,"revision":45,"locale":29},{"sys":20443},{"type":12,"linkType":13,"id":14},{"sys":20445},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20447},{"url":487,"details":20448,"fileName":493,"contentType":494},{"size":489,"image":20449},{"width":491,"height":492},{"sys":20451,"fields":20454},{"id":20452,"createdAt":20453},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":20455,"slug":20456,"articleIntro":20455,"category":20457},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[20458],{"metadata":20459,"sys":20462,"fields":20469},{"tags":20460,"concepts":20461},[],[],{"space":20463,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20465,"publishedVersion":443,"revision":63,"contentType":20467,"locale":29},{"sys":20464},{"type":12,"linkType":13,"id":14},{"sys":20466},{"id":21,"type":12,"linkType":22},{"sys":20468},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20470,"metaTitle":453,"metaDescription":454,"mainTitle":20471,"subtitle":472,"heroImage":20486,"ctaButton":495,"ctaLink":496},[452],{"data":20472,"content":20473,"nodeType":75},{},[20474,20480],{"data":20475,"content":20476,"nodeType":465},{},[20477],{"data":20478,"marks":20479,"value":464,"nodeType":83},{},[],{"data":20481,"content":20482,"nodeType":92},{},[20483],{"data":20484,"marks":20485,"value":230,"nodeType":83},{},[],{"metadata":20487,"sys":20490,"fields":20495},{"tags":20488,"concepts":20489},[],[],{"space":20491,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20493,"publishedVersion":63,"revision":45,"locale":29},{"sys":20492},{"type":12,"linkType":13,"id":14},{"sys":20494},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20496},{"url":487,"details":20497,"fileName":493,"contentType":494},{"size":489,"image":20498},{"width":491,"height":492},{"sys":20500,"fields":20503},{"id":20501,"createdAt":20502},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":20504,"slug":20505,"articleIntro":20504,"category":20506},"72 - Production immobilisée","compte-72-production-immobilisee",[20507],{"metadata":20508,"sys":20511,"fields":20518},{"tags":20509,"concepts":20510},[],[],{"space":20512,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20514,"publishedVersion":443,"revision":63,"contentType":20516,"locale":29},{"sys":20513},{"type":12,"linkType":13,"id":14},{"sys":20515},{"id":21,"type":12,"linkType":22},{"sys":20517},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20519,"metaTitle":453,"metaDescription":454,"mainTitle":20520,"subtitle":472,"heroImage":20535,"ctaButton":495,"ctaLink":496},[452],{"data":20521,"content":20522,"nodeType":75},{},[20523,20529],{"data":20524,"content":20525,"nodeType":465},{},[20526],{"data":20527,"marks":20528,"value":464,"nodeType":83},{},[],{"data":20530,"content":20531,"nodeType":92},{},[20532],{"data":20533,"marks":20534,"value":230,"nodeType":83},{},[],{"metadata":20536,"sys":20539,"fields":20544},{"tags":20537,"concepts":20538},[],[],{"space":20540,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20542,"publishedVersion":63,"revision":45,"locale":29},{"sys":20541},{"type":12,"linkType":13,"id":14},{"sys":20543},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20545},{"url":487,"details":20546,"fileName":493,"contentType":494},{"size":489,"image":20547},{"width":491,"height":492},{"sys":20549,"fields":20552},{"id":20550,"createdAt":20551},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":20553,"slug":20554,"articleIntro":20553,"category":20555},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[20556],{"metadata":20557,"sys":20560,"fields":20567},{"tags":20558,"concepts":20559},[],[],{"space":20561,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20563,"publishedVersion":443,"revision":63,"contentType":20565,"locale":29},{"sys":20562},{"type":12,"linkType":13,"id":14},{"sys":20564},{"id":21,"type":12,"linkType":22},{"sys":20566},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20568,"metaTitle":453,"metaDescription":454,"mainTitle":20569,"subtitle":472,"heroImage":20584,"ctaButton":495,"ctaLink":496},[452],{"data":20570,"content":20571,"nodeType":75},{},[20572,20578],{"data":20573,"content":20574,"nodeType":465},{},[20575],{"data":20576,"marks":20577,"value":464,"nodeType":83},{},[],{"data":20579,"content":20580,"nodeType":92},{},[20581],{"data":20582,"marks":20583,"value":230,"nodeType":83},{},[],{"metadata":20585,"sys":20588,"fields":20593},{"tags":20586,"concepts":20587},[],[],{"space":20589,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20591,"publishedVersion":63,"revision":45,"locale":29},{"sys":20590},{"type":12,"linkType":13,"id":14},{"sys":20592},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20594},{"url":487,"details":20595,"fileName":493,"contentType":494},{"size":489,"image":20596},{"width":491,"height":492},{"sys":20598,"fields":20601},{"id":20599,"createdAt":20600},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":20602,"slug":20603,"articleIntro":20602,"category":20604},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[20605],{"metadata":20606,"sys":20609,"fields":20616},{"tags":20607,"concepts":20608},[],[],{"space":20610,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20612,"publishedVersion":443,"revision":63,"contentType":20614,"locale":29},{"sys":20611},{"type":12,"linkType":13,"id":14},{"sys":20613},{"id":21,"type":12,"linkType":22},{"sys":20615},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20617,"metaTitle":453,"metaDescription":454,"mainTitle":20618,"subtitle":472,"heroImage":20633,"ctaButton":495,"ctaLink":496},[452],{"data":20619,"content":20620,"nodeType":75},{},[20621,20627],{"data":20622,"content":20623,"nodeType":465},{},[20624],{"data":20625,"marks":20626,"value":464,"nodeType":83},{},[],{"data":20628,"content":20629,"nodeType":92},{},[20630],{"data":20631,"marks":20632,"value":230,"nodeType":83},{},[],{"metadata":20634,"sys":20637,"fields":20642},{"tags":20635,"concepts":20636},[],[],{"space":20638,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20640,"publishedVersion":63,"revision":45,"locale":29},{"sys":20639},{"type":12,"linkType":13,"id":14},{"sys":20641},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20643},{"url":487,"details":20644,"fileName":493,"contentType":494},{"size":489,"image":20645},{"width":491,"height":492},{"sys":20647,"fields":20650},{"id":20648,"createdAt":20649},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":20651,"slug":20652,"articleIntro":20651,"category":20653},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[20654],{"metadata":20655,"sys":20658,"fields":20665},{"tags":20656,"concepts":20657},[],[],{"space":20659,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20661,"publishedVersion":443,"revision":63,"contentType":20663,"locale":29},{"sys":20660},{"type":12,"linkType":13,"id":14},{"sys":20662},{"id":21,"type":12,"linkType":22},{"sys":20664},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20666,"metaTitle":453,"metaDescription":454,"mainTitle":20667,"subtitle":472,"heroImage":20682,"ctaButton":495,"ctaLink":496},[452],{"data":20668,"content":20669,"nodeType":75},{},[20670,20676],{"data":20671,"content":20672,"nodeType":465},{},[20673],{"data":20674,"marks":20675,"value":464,"nodeType":83},{},[],{"data":20677,"content":20678,"nodeType":92},{},[20679],{"data":20680,"marks":20681,"value":230,"nodeType":83},{},[],{"metadata":20683,"sys":20686,"fields":20691},{"tags":20684,"concepts":20685},[],[],{"space":20687,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20689,"publishedVersion":63,"revision":45,"locale":29},{"sys":20688},{"type":12,"linkType":13,"id":14},{"sys":20690},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20692},{"url":487,"details":20693,"fileName":493,"contentType":494},{"size":489,"image":20694},{"width":491,"height":492},{"sys":20696,"fields":20699},{"id":20697,"createdAt":20698},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":20700,"slug":20701,"articleIntro":20700,"category":20702},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[20703],{"metadata":20704,"sys":20707,"fields":20714},{"tags":20705,"concepts":20706},[],[],{"space":20708,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20710,"publishedVersion":443,"revision":63,"contentType":20712,"locale":29},{"sys":20709},{"type":12,"linkType":13,"id":14},{"sys":20711},{"id":21,"type":12,"linkType":22},{"sys":20713},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20715,"metaTitle":453,"metaDescription":454,"mainTitle":20716,"subtitle":472,"heroImage":20731,"ctaButton":495,"ctaLink":496},[452],{"data":20717,"content":20718,"nodeType":75},{},[20719,20725],{"data":20720,"content":20721,"nodeType":465},{},[20722],{"data":20723,"marks":20724,"value":464,"nodeType":83},{},[],{"data":20726,"content":20727,"nodeType":92},{},[20728],{"data":20729,"marks":20730,"value":230,"nodeType":83},{},[],{"metadata":20732,"sys":20735,"fields":20740},{"tags":20733,"concepts":20734},[],[],{"space":20736,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20738,"publishedVersion":63,"revision":45,"locale":29},{"sys":20737},{"type":12,"linkType":13,"id":14},{"sys":20739},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20741},{"url":487,"details":20742,"fileName":493,"contentType":494},{"size":489,"image":20743},{"width":491,"height":492},{"sys":20745,"fields":20748},{"id":20746,"createdAt":20747},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":20749,"slug":20750,"articleIntro":20749,"category":20751},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[20752],{"metadata":20753,"sys":20756,"fields":20763},{"tags":20754,"concepts":20755},[],[],{"space":20757,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20759,"publishedVersion":443,"revision":63,"contentType":20761,"locale":29},{"sys":20758},{"type":12,"linkType":13,"id":14},{"sys":20760},{"id":21,"type":12,"linkType":22},{"sys":20762},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20764,"metaTitle":453,"metaDescription":454,"mainTitle":20765,"subtitle":472,"heroImage":20780,"ctaButton":495,"ctaLink":496},[452],{"data":20766,"content":20767,"nodeType":75},{},[20768,20774],{"data":20769,"content":20770,"nodeType":465},{},[20771],{"data":20772,"marks":20773,"value":464,"nodeType":83},{},[],{"data":20775,"content":20776,"nodeType":92},{},[20777],{"data":20778,"marks":20779,"value":230,"nodeType":83},{},[],{"metadata":20781,"sys":20784,"fields":20789},{"tags":20782,"concepts":20783},[],[],{"space":20785,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20787,"publishedVersion":63,"revision":45,"locale":29},{"sys":20786},{"type":12,"linkType":13,"id":14},{"sys":20788},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20790},{"url":487,"details":20791,"fileName":493,"contentType":494},{"size":489,"image":20792},{"width":491,"height":492},{"sys":20794,"fields":20797},{"id":20795,"createdAt":20796},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":20798,"slug":20799,"articleIntro":20798,"category":20800},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[20801],{"metadata":20802,"sys":20805,"fields":20812},{"tags":20803,"concepts":20804},[],[],{"space":20806,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20808,"publishedVersion":443,"revision":63,"contentType":20810,"locale":29},{"sys":20807},{"type":12,"linkType":13,"id":14},{"sys":20809},{"id":21,"type":12,"linkType":22},{"sys":20811},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20813,"metaTitle":453,"metaDescription":454,"mainTitle":20814,"subtitle":472,"heroImage":20829,"ctaButton":495,"ctaLink":496},[452],{"data":20815,"content":20816,"nodeType":75},{},[20817,20823],{"data":20818,"content":20819,"nodeType":465},{},[20820],{"data":20821,"marks":20822,"value":464,"nodeType":83},{},[],{"data":20824,"content":20825,"nodeType":92},{},[20826],{"data":20827,"marks":20828,"value":230,"nodeType":83},{},[],{"metadata":20830,"sys":20833,"fields":20838},{"tags":20831,"concepts":20832},[],[],{"space":20834,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20836,"publishedVersion":63,"revision":45,"locale":29},{"sys":20835},{"type":12,"linkType":13,"id":14},{"sys":20837},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20839},{"url":487,"details":20840,"fileName":493,"contentType":494},{"size":489,"image":20841},{"width":491,"height":492},{"sys":20843,"fields":20846},{"id":20844,"createdAt":20845},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":20847,"slug":20848,"articleIntro":20847,"category":20849},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[20850],{"metadata":20851,"sys":20854,"fields":20861},{"tags":20852,"concepts":20853},[],[],{"space":20855,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20857,"publishedVersion":443,"revision":63,"contentType":20859,"locale":29},{"sys":20856},{"type":12,"linkType":13,"id":14},{"sys":20858},{"id":21,"type":12,"linkType":22},{"sys":20860},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20862,"metaTitle":453,"metaDescription":454,"mainTitle":20863,"subtitle":472,"heroImage":20878,"ctaButton":495,"ctaLink":496},[452],{"data":20864,"content":20865,"nodeType":75},{},[20866,20872],{"data":20867,"content":20868,"nodeType":465},{},[20869],{"data":20870,"marks":20871,"value":464,"nodeType":83},{},[],{"data":20873,"content":20874,"nodeType":92},{},[20875],{"data":20876,"marks":20877,"value":230,"nodeType":83},{},[],{"metadata":20879,"sys":20882,"fields":20887},{"tags":20880,"concepts":20881},[],[],{"space":20883,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20885,"publishedVersion":63,"revision":45,"locale":29},{"sys":20884},{"type":12,"linkType":13,"id":14},{"sys":20886},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20888},{"url":487,"details":20889,"fileName":493,"contentType":494},{"size":489,"image":20890},{"width":491,"height":492},{"sys":20892,"fields":20895},{"id":20893,"createdAt":20894},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":20896,"slug":20897,"articleIntro":20896,"category":20898},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[20899],{"metadata":20900,"sys":20903,"fields":20910},{"tags":20901,"concepts":20902},[],[],{"space":20904,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20906,"publishedVersion":443,"revision":63,"contentType":20908,"locale":29},{"sys":20905},{"type":12,"linkType":13,"id":14},{"sys":20907},{"id":21,"type":12,"linkType":22},{"sys":20909},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20911,"metaTitle":453,"metaDescription":454,"mainTitle":20912,"subtitle":472,"heroImage":20927,"ctaButton":495,"ctaLink":496},[452],{"data":20913,"content":20914,"nodeType":75},{},[20915,20921],{"data":20916,"content":20917,"nodeType":465},{},[20918],{"data":20919,"marks":20920,"value":464,"nodeType":83},{},[],{"data":20922,"content":20923,"nodeType":92},{},[20924],{"data":20925,"marks":20926,"value":230,"nodeType":83},{},[],{"metadata":20928,"sys":20931,"fields":20936},{"tags":20929,"concepts":20930},[],[],{"space":20932,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20934,"publishedVersion":63,"revision":45,"locale":29},{"sys":20933},{"type":12,"linkType":13,"id":14},{"sys":20935},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20937},{"url":487,"details":20938,"fileName":493,"contentType":494},{"size":489,"image":20939},{"width":491,"height":492},{"sys":20941,"fields":20944},{"id":20942,"createdAt":20943},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":20945,"slug":20946,"articleIntro":20945,"category":20947},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[20948],{"metadata":20949,"sys":20952,"fields":20959},{"tags":20950,"concepts":20951},[],[],{"space":20953,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":20955,"publishedVersion":443,"revision":63,"contentType":20957,"locale":29},{"sys":20954},{"type":12,"linkType":13,"id":14},{"sys":20956},{"id":21,"type":12,"linkType":22},{"sys":20958},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":20960,"metaTitle":453,"metaDescription":454,"mainTitle":20961,"subtitle":472,"heroImage":20976,"ctaButton":495,"ctaLink":496},[452],{"data":20962,"content":20963,"nodeType":75},{},[20964,20970],{"data":20965,"content":20966,"nodeType":465},{},[20967],{"data":20968,"marks":20969,"value":464,"nodeType":83},{},[],{"data":20971,"content":20972,"nodeType":92},{},[20973],{"data":20974,"marks":20975,"value":230,"nodeType":83},{},[],{"metadata":20977,"sys":20980,"fields":20985},{"tags":20978,"concepts":20979},[],[],{"space":20981,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":20983,"publishedVersion":63,"revision":45,"locale":29},{"sys":20982},{"type":12,"linkType":13,"id":14},{"sys":20984},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":20986},{"url":487,"details":20987,"fileName":493,"contentType":494},{"size":489,"image":20988},{"width":491,"height":492},{"sys":20990,"fields":20993},{"id":20991,"createdAt":20992},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":20994,"slug":20995,"articleIntro":-1,"category":20996},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[20997],{"metadata":20998,"sys":21001,"fields":21008},{"tags":20999,"concepts":21000},[],[],{"space":21002,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21004,"publishedVersion":443,"revision":63,"contentType":21006,"locale":29},{"sys":21003},{"type":12,"linkType":13,"id":14},{"sys":21005},{"id":21,"type":12,"linkType":22},{"sys":21007},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21009,"metaTitle":453,"metaDescription":454,"mainTitle":21010,"subtitle":472,"heroImage":21025,"ctaButton":495,"ctaLink":496},[452],{"data":21011,"content":21012,"nodeType":75},{},[21013,21019],{"data":21014,"content":21015,"nodeType":465},{},[21016],{"data":21017,"marks":21018,"value":464,"nodeType":83},{},[],{"data":21020,"content":21021,"nodeType":92},{},[21022],{"data":21023,"marks":21024,"value":230,"nodeType":83},{},[],{"metadata":21026,"sys":21029,"fields":21034},{"tags":21027,"concepts":21028},[],[],{"space":21030,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21032,"publishedVersion":63,"revision":45,"locale":29},{"sys":21031},{"type":12,"linkType":13,"id":14},{"sys":21033},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21035},{"url":487,"details":21036,"fileName":493,"contentType":494},{"size":489,"image":21037},{"width":491,"height":492},{"sys":21039,"fields":21042},{"id":21040,"createdAt":21041},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":21043,"slug":21044,"articleIntro":21043,"category":21045},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[21046],{"metadata":21047,"sys":21050,"fields":21057},{"tags":21048,"concepts":21049},[],[],{"space":21051,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21053,"publishedVersion":443,"revision":63,"contentType":21055,"locale":29},{"sys":21052},{"type":12,"linkType":13,"id":14},{"sys":21054},{"id":21,"type":12,"linkType":22},{"sys":21056},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21058,"metaTitle":453,"metaDescription":454,"mainTitle":21059,"subtitle":472,"heroImage":21074,"ctaButton":495,"ctaLink":496},[452],{"data":21060,"content":21061,"nodeType":75},{},[21062,21068],{"data":21063,"content":21064,"nodeType":465},{},[21065],{"data":21066,"marks":21067,"value":464,"nodeType":83},{},[],{"data":21069,"content":21070,"nodeType":92},{},[21071],{"data":21072,"marks":21073,"value":230,"nodeType":83},{},[],{"metadata":21075,"sys":21078,"fields":21083},{"tags":21076,"concepts":21077},[],[],{"space":21079,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21081,"publishedVersion":63,"revision":45,"locale":29},{"sys":21080},{"type":12,"linkType":13,"id":14},{"sys":21082},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21084},{"url":487,"details":21085,"fileName":493,"contentType":494},{"size":489,"image":21086},{"width":491,"height":492},{"sys":21088,"fields":21091},{"id":21089,"createdAt":21090},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":21092,"slug":21093,"articleIntro":-1,"category":21094},"Compte 628 - Divers","compte-628-divers",[21095],{"metadata":21096,"sys":21099,"fields":21106},{"tags":21097,"concepts":21098},[],[],{"space":21100,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21102,"publishedVersion":443,"revision":63,"contentType":21104,"locale":29},{"sys":21101},{"type":12,"linkType":13,"id":14},{"sys":21103},{"id":21,"type":12,"linkType":22},{"sys":21105},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21107,"metaTitle":453,"metaDescription":454,"mainTitle":21108,"subtitle":472,"heroImage":21123,"ctaButton":495,"ctaLink":496},[452],{"data":21109,"content":21110,"nodeType":75},{},[21111,21117],{"data":21112,"content":21113,"nodeType":465},{},[21114],{"data":21115,"marks":21116,"value":464,"nodeType":83},{},[],{"data":21118,"content":21119,"nodeType":92},{},[21120],{"data":21121,"marks":21122,"value":230,"nodeType":83},{},[],{"metadata":21124,"sys":21127,"fields":21132},{"tags":21125,"concepts":21126},[],[],{"space":21128,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21130,"publishedVersion":63,"revision":45,"locale":29},{"sys":21129},{"type":12,"linkType":13,"id":14},{"sys":21131},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21133},{"url":487,"details":21134,"fileName":493,"contentType":494},{"size":489,"image":21135},{"width":491,"height":492},{"sys":21137,"fields":21140},{"id":21138,"createdAt":21139},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":21141,"slug":21142,"articleIntro":-1,"category":21143},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[21144],{"metadata":21145,"sys":21148,"fields":21155},{"tags":21146,"concepts":21147},[],[],{"space":21149,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21151,"publishedVersion":443,"revision":63,"contentType":21153,"locale":29},{"sys":21150},{"type":12,"linkType":13,"id":14},{"sys":21152},{"id":21,"type":12,"linkType":22},{"sys":21154},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21156,"metaTitle":453,"metaDescription":454,"mainTitle":21157,"subtitle":472,"heroImage":21172,"ctaButton":495,"ctaLink":496},[452],{"data":21158,"content":21159,"nodeType":75},{},[21160,21166],{"data":21161,"content":21162,"nodeType":465},{},[21163],{"data":21164,"marks":21165,"value":464,"nodeType":83},{},[],{"data":21167,"content":21168,"nodeType":92},{},[21169],{"data":21170,"marks":21171,"value":230,"nodeType":83},{},[],{"metadata":21173,"sys":21176,"fields":21181},{"tags":21174,"concepts":21175},[],[],{"space":21177,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21179,"publishedVersion":63,"revision":45,"locale":29},{"sys":21178},{"type":12,"linkType":13,"id":14},{"sys":21180},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21182},{"url":487,"details":21183,"fileName":493,"contentType":494},{"size":489,"image":21184},{"width":491,"height":492},{"sys":21186,"fields":21189},{"id":21187,"createdAt":21188},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":21190,"slug":21191,"articleIntro":21190,"category":21192},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[21193],{"metadata":21194,"sys":21197,"fields":21204},{"tags":21195,"concepts":21196},[],[],{"space":21198,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21200,"publishedVersion":443,"revision":63,"contentType":21202,"locale":29},{"sys":21199},{"type":12,"linkType":13,"id":14},{"sys":21201},{"id":21,"type":12,"linkType":22},{"sys":21203},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21205,"metaTitle":453,"metaDescription":454,"mainTitle":21206,"subtitle":472,"heroImage":21221,"ctaButton":495,"ctaLink":496},[452],{"data":21207,"content":21208,"nodeType":75},{},[21209,21215],{"data":21210,"content":21211,"nodeType":465},{},[21212],{"data":21213,"marks":21214,"value":464,"nodeType":83},{},[],{"data":21216,"content":21217,"nodeType":92},{},[21218],{"data":21219,"marks":21220,"value":230,"nodeType":83},{},[],{"metadata":21222,"sys":21225,"fields":21230},{"tags":21223,"concepts":21224},[],[],{"space":21226,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21228,"publishedVersion":63,"revision":45,"locale":29},{"sys":21227},{"type":12,"linkType":13,"id":14},{"sys":21229},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21231},{"url":487,"details":21232,"fileName":493,"contentType":494},{"size":489,"image":21233},{"width":491,"height":492},{"sys":21235,"fields":21238},{"id":21236,"createdAt":21237},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":21239,"slug":21240,"articleIntro":21239,"category":21241},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[21242],{"metadata":21243,"sys":21246,"fields":21253},{"tags":21244,"concepts":21245},[],[],{"space":21247,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21249,"publishedVersion":443,"revision":63,"contentType":21251,"locale":29},{"sys":21248},{"type":12,"linkType":13,"id":14},{"sys":21250},{"id":21,"type":12,"linkType":22},{"sys":21252},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21254,"metaTitle":453,"metaDescription":454,"mainTitle":21255,"subtitle":472,"heroImage":21270,"ctaButton":495,"ctaLink":496},[452],{"data":21256,"content":21257,"nodeType":75},{},[21258,21264],{"data":21259,"content":21260,"nodeType":465},{},[21261],{"data":21262,"marks":21263,"value":464,"nodeType":83},{},[],{"data":21265,"content":21266,"nodeType":92},{},[21267],{"data":21268,"marks":21269,"value":230,"nodeType":83},{},[],{"metadata":21271,"sys":21274,"fields":21279},{"tags":21272,"concepts":21273},[],[],{"space":21275,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21277,"publishedVersion":63,"revision":45,"locale":29},{"sys":21276},{"type":12,"linkType":13,"id":14},{"sys":21278},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21280},{"url":487,"details":21281,"fileName":493,"contentType":494},{"size":489,"image":21282},{"width":491,"height":492},{"sys":21284,"fields":21287},{"id":21285,"createdAt":21286},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":21288,"slug":21289,"articleIntro":21288,"category":21290},"Compte 211 - Terrains","compte-211-terrains",[21291],{"metadata":21292,"sys":21295,"fields":21302},{"tags":21293,"concepts":21294},[],[],{"space":21296,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21298,"publishedVersion":443,"revision":63,"contentType":21300,"locale":29},{"sys":21297},{"type":12,"linkType":13,"id":14},{"sys":21299},{"id":21,"type":12,"linkType":22},{"sys":21301},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21303,"metaTitle":453,"metaDescription":454,"mainTitle":21304,"subtitle":472,"heroImage":21319,"ctaButton":495,"ctaLink":496},[452],{"data":21305,"content":21306,"nodeType":75},{},[21307,21313],{"data":21308,"content":21309,"nodeType":465},{},[21310],{"data":21311,"marks":21312,"value":464,"nodeType":83},{},[],{"data":21314,"content":21315,"nodeType":92},{},[21316],{"data":21317,"marks":21318,"value":230,"nodeType":83},{},[],{"metadata":21320,"sys":21323,"fields":21328},{"tags":21321,"concepts":21322},[],[],{"space":21324,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21326,"publishedVersion":63,"revision":45,"locale":29},{"sys":21325},{"type":12,"linkType":13,"id":14},{"sys":21327},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21329},{"url":487,"details":21330,"fileName":493,"contentType":494},{"size":489,"image":21331},{"width":491,"height":492},{"sys":21333,"fields":21336},{"id":21334,"createdAt":21335},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":21337,"slug":21338,"articleIntro":21337,"category":21339},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[21340],{"metadata":21341,"sys":21344,"fields":21351},{"tags":21342,"concepts":21343},[],[],{"space":21345,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21347,"publishedVersion":443,"revision":63,"contentType":21349,"locale":29},{"sys":21346},{"type":12,"linkType":13,"id":14},{"sys":21348},{"id":21,"type":12,"linkType":22},{"sys":21350},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21352,"metaTitle":453,"metaDescription":454,"mainTitle":21353,"subtitle":472,"heroImage":21368,"ctaButton":495,"ctaLink":496},[452],{"data":21354,"content":21355,"nodeType":75},{},[21356,21362],{"data":21357,"content":21358,"nodeType":465},{},[21359],{"data":21360,"marks":21361,"value":464,"nodeType":83},{},[],{"data":21363,"content":21364,"nodeType":92},{},[21365],{"data":21366,"marks":21367,"value":230,"nodeType":83},{},[],{"metadata":21369,"sys":21372,"fields":21377},{"tags":21370,"concepts":21371},[],[],{"space":21373,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21375,"publishedVersion":63,"revision":45,"locale":29},{"sys":21374},{"type":12,"linkType":13,"id":14},{"sys":21376},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21378},{"url":487,"details":21379,"fileName":493,"contentType":494},{"size":489,"image":21380},{"width":491,"height":492},{"sys":21382,"fields":21385},{"id":21383,"createdAt":21384},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":21386,"slug":21387,"articleIntro":21386,"category":21388},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[21389],{"metadata":21390,"sys":21393,"fields":21400},{"tags":21391,"concepts":21392},[],[],{"space":21394,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21396,"publishedVersion":443,"revision":63,"contentType":21398,"locale":29},{"sys":21395},{"type":12,"linkType":13,"id":14},{"sys":21397},{"id":21,"type":12,"linkType":22},{"sys":21399},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21401,"metaTitle":453,"metaDescription":454,"mainTitle":21402,"subtitle":472,"heroImage":21417,"ctaButton":495,"ctaLink":496},[452],{"data":21403,"content":21404,"nodeType":75},{},[21405,21411],{"data":21406,"content":21407,"nodeType":465},{},[21408],{"data":21409,"marks":21410,"value":464,"nodeType":83},{},[],{"data":21412,"content":21413,"nodeType":92},{},[21414],{"data":21415,"marks":21416,"value":230,"nodeType":83},{},[],{"metadata":21418,"sys":21421,"fields":21426},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21424,"publishedVersion":63,"revision":45,"locale":29},{"sys":21423},{"type":12,"linkType":13,"id":14},{"sys":21425},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21427},{"url":487,"details":21428,"fileName":493,"contentType":494},{"size":489,"image":21429},{"width":491,"height":492},{"sys":21431,"fields":21434},{"id":21432,"createdAt":21433},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":21435,"slug":21436,"articleIntro":-1,"category":21437},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[21438],{"metadata":21439,"sys":21442,"fields":21449},{"tags":21440,"concepts":21441},[],[],{"space":21443,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21445,"publishedVersion":443,"revision":63,"contentType":21447,"locale":29},{"sys":21444},{"type":12,"linkType":13,"id":14},{"sys":21446},{"id":21,"type":12,"linkType":22},{"sys":21448},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21450,"metaTitle":453,"metaDescription":454,"mainTitle":21451,"subtitle":472,"heroImage":21466,"ctaButton":495,"ctaLink":496},[452],{"data":21452,"content":21453,"nodeType":75},{},[21454,21460],{"data":21455,"content":21456,"nodeType":465},{},[21457],{"data":21458,"marks":21459,"value":464,"nodeType":83},{},[],{"data":21461,"content":21462,"nodeType":92},{},[21463],{"data":21464,"marks":21465,"value":230,"nodeType":83},{},[],{"metadata":21467,"sys":21470,"fields":21475},{"tags":21468,"concepts":21469},[],[],{"space":21471,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21473,"publishedVersion":63,"revision":45,"locale":29},{"sys":21472},{"type":12,"linkType":13,"id":14},{"sys":21474},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21476},{"url":487,"details":21477,"fileName":493,"contentType":494},{"size":489,"image":21478},{"width":491,"height":492},{"sys":21480,"fields":21483},{"id":21481,"createdAt":21482},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":21484,"slug":21485,"articleIntro":21484,"category":21486},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[21487],{"metadata":21488,"sys":21491,"fields":21498},{"tags":21489,"concepts":21490},[],[],{"space":21492,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21494,"publishedVersion":443,"revision":63,"contentType":21496,"locale":29},{"sys":21493},{"type":12,"linkType":13,"id":14},{"sys":21495},{"id":21,"type":12,"linkType":22},{"sys":21497},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21499,"metaTitle":453,"metaDescription":454,"mainTitle":21500,"subtitle":472,"heroImage":21515,"ctaButton":495,"ctaLink":496},[452],{"data":21501,"content":21502,"nodeType":75},{},[21503,21509],{"data":21504,"content":21505,"nodeType":465},{},[21506],{"data":21507,"marks":21508,"value":464,"nodeType":83},{},[],{"data":21510,"content":21511,"nodeType":92},{},[21512],{"data":21513,"marks":21514,"value":230,"nodeType":83},{},[],{"metadata":21516,"sys":21519,"fields":21524},{"tags":21517,"concepts":21518},[],[],{"space":21520,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21522,"publishedVersion":63,"revision":45,"locale":29},{"sys":21521},{"type":12,"linkType":13,"id":14},{"sys":21523},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21525},{"url":487,"details":21526,"fileName":493,"contentType":494},{"size":489,"image":21527},{"width":491,"height":492},{"sys":21529,"fields":21532},{"id":21530,"createdAt":21531},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":21533,"slug":21534,"articleIntro":21533,"category":21535},"7083 - Locations diverses","compte-7083-locations-diverses",[21536],{"metadata":21537,"sys":21540,"fields":21547},{"tags":21538,"concepts":21539},[],[],{"space":21541,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21543,"publishedVersion":443,"revision":63,"contentType":21545,"locale":29},{"sys":21542},{"type":12,"linkType":13,"id":14},{"sys":21544},{"id":21,"type":12,"linkType":22},{"sys":21546},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21548,"metaTitle":453,"metaDescription":454,"mainTitle":21549,"subtitle":472,"heroImage":21564,"ctaButton":495,"ctaLink":496},[452],{"data":21550,"content":21551,"nodeType":75},{},[21552,21558],{"data":21553,"content":21554,"nodeType":465},{},[21555],{"data":21556,"marks":21557,"value":464,"nodeType":83},{},[],{"data":21559,"content":21560,"nodeType":92},{},[21561],{"data":21562,"marks":21563,"value":230,"nodeType":83},{},[],{"metadata":21565,"sys":21568,"fields":21573},{"tags":21566,"concepts":21567},[],[],{"space":21569,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21571,"publishedVersion":63,"revision":45,"locale":29},{"sys":21570},{"type":12,"linkType":13,"id":14},{"sys":21572},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21574},{"url":487,"details":21575,"fileName":493,"contentType":494},{"size":489,"image":21576},{"width":491,"height":492},{"sys":21578,"fields":21581},{"id":21579,"createdAt":21580},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":21582,"slug":21583,"articleIntro":21582,"category":21584},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[21585],{"metadata":21586,"sys":21589,"fields":21596},{"tags":21587,"concepts":21588},[],[],{"space":21590,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21592,"publishedVersion":443,"revision":63,"contentType":21594,"locale":29},{"sys":21591},{"type":12,"linkType":13,"id":14},{"sys":21593},{"id":21,"type":12,"linkType":22},{"sys":21595},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21597,"metaTitle":453,"metaDescription":454,"mainTitle":21598,"subtitle":472,"heroImage":21613,"ctaButton":495,"ctaLink":496},[452],{"data":21599,"content":21600,"nodeType":75},{},[21601,21607],{"data":21602,"content":21603,"nodeType":465},{},[21604],{"data":21605,"marks":21606,"value":464,"nodeType":83},{},[],{"data":21608,"content":21609,"nodeType":92},{},[21610],{"data":21611,"marks":21612,"value":230,"nodeType":83},{},[],{"metadata":21614,"sys":21617,"fields":21622},{"tags":21615,"concepts":21616},[],[],{"space":21618,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21620,"publishedVersion":63,"revision":45,"locale":29},{"sys":21619},{"type":12,"linkType":13,"id":14},{"sys":21621},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21623},{"url":487,"details":21624,"fileName":493,"contentType":494},{"size":489,"image":21625},{"width":491,"height":492},{"sys":21627,"fields":21630},{"id":21628,"createdAt":21629},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":21631,"slug":21632,"articleIntro":21631,"category":21633},"2313 - Constructions","compte-2313-constructions",[21634],{"metadata":21635,"sys":21638,"fields":21645},{"tags":21636,"concepts":21637},[],[],{"space":21639,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21641,"publishedVersion":443,"revision":63,"contentType":21643,"locale":29},{"sys":21640},{"type":12,"linkType":13,"id":14},{"sys":21642},{"id":21,"type":12,"linkType":22},{"sys":21644},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21646,"metaTitle":453,"metaDescription":454,"mainTitle":21647,"subtitle":472,"heroImage":21662,"ctaButton":495,"ctaLink":496},[452],{"data":21648,"content":21649,"nodeType":75},{},[21650,21656],{"data":21651,"content":21652,"nodeType":465},{},[21653],{"data":21654,"marks":21655,"value":464,"nodeType":83},{},[],{"data":21657,"content":21658,"nodeType":92},{},[21659],{"data":21660,"marks":21661,"value":230,"nodeType":83},{},[],{"metadata":21663,"sys":21666,"fields":21671},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21669,"publishedVersion":63,"revision":45,"locale":29},{"sys":21668},{"type":12,"linkType":13,"id":14},{"sys":21670},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21672},{"url":487,"details":21673,"fileName":493,"contentType":494},{"size":489,"image":21674},{"width":491,"height":492},{"sys":21676,"fields":21679},{"id":21677,"createdAt":21678},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":21680,"slug":21681,"articleIntro":-1,"category":21682},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[21683],{"metadata":21684,"sys":21687,"fields":21694},{"tags":21685,"concepts":21686},[],[],{"space":21688,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21690,"publishedVersion":443,"revision":63,"contentType":21692,"locale":29},{"sys":21689},{"type":12,"linkType":13,"id":14},{"sys":21691},{"id":21,"type":12,"linkType":22},{"sys":21693},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21695,"metaTitle":453,"metaDescription":454,"mainTitle":21696,"subtitle":472,"heroImage":21711,"ctaButton":495,"ctaLink":496},[452],{"data":21697,"content":21698,"nodeType":75},{},[21699,21705],{"data":21700,"content":21701,"nodeType":465},{},[21702],{"data":21703,"marks":21704,"value":464,"nodeType":83},{},[],{"data":21706,"content":21707,"nodeType":92},{},[21708],{"data":21709,"marks":21710,"value":230,"nodeType":83},{},[],{"metadata":21712,"sys":21715,"fields":21720},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21718,"publishedVersion":63,"revision":45,"locale":29},{"sys":21717},{"type":12,"linkType":13,"id":14},{"sys":21719},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21721},{"url":487,"details":21722,"fileName":493,"contentType":494},{"size":489,"image":21723},{"width":491,"height":492},{"sys":21725,"fields":21728},{"id":21726,"createdAt":21727},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":21729,"slug":21730,"articleIntro":21729,"category":21731},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[21732],{"metadata":21733,"sys":21736,"fields":21743},{"tags":21734,"concepts":21735},[],[],{"space":21737,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21739,"publishedVersion":443,"revision":63,"contentType":21741,"locale":29},{"sys":21738},{"type":12,"linkType":13,"id":14},{"sys":21740},{"id":21,"type":12,"linkType":22},{"sys":21742},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21744,"metaTitle":453,"metaDescription":454,"mainTitle":21745,"subtitle":472,"heroImage":21760,"ctaButton":495,"ctaLink":496},[452],{"data":21746,"content":21747,"nodeType":75},{},[21748,21754],{"data":21749,"content":21750,"nodeType":465},{},[21751],{"data":21752,"marks":21753,"value":464,"nodeType":83},{},[],{"data":21755,"content":21756,"nodeType":92},{},[21757],{"data":21758,"marks":21759,"value":230,"nodeType":83},{},[],{"metadata":21761,"sys":21764,"fields":21769},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21767,"publishedVersion":63,"revision":45,"locale":29},{"sys":21766},{"type":12,"linkType":13,"id":14},{"sys":21768},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21770},{"url":487,"details":21771,"fileName":493,"contentType":494},{"size":489,"image":21772},{"width":491,"height":492},{"sys":21774,"fields":21777},{"id":21775,"createdAt":21776},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":21778,"slug":21779,"articleIntro":21778,"category":21780},"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",[21781],{"metadata":21782,"sys":21785,"fields":21792},{"tags":21783,"concepts":21784},[],[],{"space":21786,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21788,"publishedVersion":443,"revision":63,"contentType":21790,"locale":29},{"sys":21787},{"type":12,"linkType":13,"id":14},{"sys":21789},{"id":21,"type":12,"linkType":22},{"sys":21791},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21793,"metaTitle":453,"metaDescription":454,"mainTitle":21794,"subtitle":472,"heroImage":21809,"ctaButton":495,"ctaLink":496},[452],{"data":21795,"content":21796,"nodeType":75},{},[21797,21803],{"data":21798,"content":21799,"nodeType":465},{},[21800],{"data":21801,"marks":21802,"value":464,"nodeType":83},{},[],{"data":21804,"content":21805,"nodeType":92},{},[21806],{"data":21807,"marks":21808,"value":230,"nodeType":83},{},[],{"metadata":21810,"sys":21813,"fields":21818},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21816,"publishedVersion":63,"revision":45,"locale":29},{"sys":21815},{"type":12,"linkType":13,"id":14},{"sys":21817},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21819},{"url":487,"details":21820,"fileName":493,"contentType":494},{"size":489,"image":21821},{"width":491,"height":492},{"sys":21823,"fields":21826},{"id":21824,"createdAt":21825},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":21827,"slug":21828,"articleIntro":21827,"category":21829},"Compte 502 - Actions propres","compte-502-actions-propres",[21830],{"metadata":21831,"sys":21834,"fields":21841},{"tags":21832,"concepts":21833},[],[],{"space":21835,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21837,"publishedVersion":443,"revision":63,"contentType":21839,"locale":29},{"sys":21836},{"type":12,"linkType":13,"id":14},{"sys":21838},{"id":21,"type":12,"linkType":22},{"sys":21840},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21842,"metaTitle":453,"metaDescription":454,"mainTitle":21843,"subtitle":472,"heroImage":21858,"ctaButton":495,"ctaLink":496},[452],{"data":21844,"content":21845,"nodeType":75},{},[21846,21852],{"data":21847,"content":21848,"nodeType":465},{},[21849],{"data":21850,"marks":21851,"value":464,"nodeType":83},{},[],{"data":21853,"content":21854,"nodeType":92},{},[21855],{"data":21856,"marks":21857,"value":230,"nodeType":83},{},[],{"metadata":21859,"sys":21862,"fields":21867},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21865,"publishedVersion":63,"revision":45,"locale":29},{"sys":21864},{"type":12,"linkType":13,"id":14},{"sys":21866},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21868},{"url":487,"details":21869,"fileName":493,"contentType":494},{"size":489,"image":21870},{"width":491,"height":492},{"sys":21872,"fields":21875},{"id":21873,"createdAt":21874},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":21876,"slug":21877,"articleIntro":21878,"category":21879},"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.",[21880],{"metadata":21881,"sys":21884,"fields":21891},{"tags":21882,"concepts":21883},[],[],{"space":21885,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21887,"publishedVersion":443,"revision":63,"contentType":21889,"locale":29},{"sys":21886},{"type":12,"linkType":13,"id":14},{"sys":21888},{"id":21,"type":12,"linkType":22},{"sys":21890},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21892,"metaTitle":453,"metaDescription":454,"mainTitle":21893,"subtitle":472,"heroImage":21908,"ctaButton":495,"ctaLink":496},[452],{"data":21894,"content":21895,"nodeType":75},{},[21896,21902],{"data":21897,"content":21898,"nodeType":465},{},[21899],{"data":21900,"marks":21901,"value":464,"nodeType":83},{},[],{"data":21903,"content":21904,"nodeType":92},{},[21905],{"data":21906,"marks":21907,"value":230,"nodeType":83},{},[],{"metadata":21909,"sys":21912,"fields":21917},{"tags":21910,"concepts":21911},[],[],{"space":21913,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21915,"publishedVersion":63,"revision":45,"locale":29},{"sys":21914},{"type":12,"linkType":13,"id":14},{"sys":21916},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21918},{"url":487,"details":21919,"fileName":493,"contentType":494},{"size":489,"image":21920},{"width":491,"height":492},{"sys":21922,"fields":21925},{"id":21923,"createdAt":21924},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":21926,"slug":21927,"articleIntro":21926,"category":21928},"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",[21929],{"metadata":21930,"sys":21933,"fields":21940},{"tags":21931,"concepts":21932},[],[],{"space":21934,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21936,"publishedVersion":443,"revision":63,"contentType":21938,"locale":29},{"sys":21935},{"type":12,"linkType":13,"id":14},{"sys":21937},{"id":21,"type":12,"linkType":22},{"sys":21939},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21941,"metaTitle":453,"metaDescription":454,"mainTitle":21942,"subtitle":472,"heroImage":21957,"ctaButton":495,"ctaLink":496},[452],{"data":21943,"content":21944,"nodeType":75},{},[21945,21951],{"data":21946,"content":21947,"nodeType":465},{},[21948],{"data":21949,"marks":21950,"value":464,"nodeType":83},{},[],{"data":21952,"content":21953,"nodeType":92},{},[21954],{"data":21955,"marks":21956,"value":230,"nodeType":83},{},[],{"metadata":21958,"sys":21961,"fields":21966},{"tags":21959,"concepts":21960},[],[],{"space":21962,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":21964,"publishedVersion":63,"revision":45,"locale":29},{"sys":21963},{"type":12,"linkType":13,"id":14},{"sys":21965},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":21967},{"url":487,"details":21968,"fileName":493,"contentType":494},{"size":489,"image":21969},{"width":491,"height":492},{"sys":21971,"fields":21974},{"id":21972,"createdAt":21973},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":21975,"slug":21976,"articleIntro":21975,"category":21977},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[21978],{"metadata":21979,"sys":21982,"fields":21989},{"tags":21980,"concepts":21981},[],[],{"space":21983,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":21985,"publishedVersion":443,"revision":63,"contentType":21987,"locale":29},{"sys":21984},{"type":12,"linkType":13,"id":14},{"sys":21986},{"id":21,"type":12,"linkType":22},{"sys":21988},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":21990,"metaTitle":453,"metaDescription":454,"mainTitle":21991,"subtitle":472,"heroImage":22006,"ctaButton":495,"ctaLink":496},[452],{"data":21992,"content":21993,"nodeType":75},{},[21994,22000],{"data":21995,"content":21996,"nodeType":465},{},[21997],{"data":21998,"marks":21999,"value":464,"nodeType":83},{},[],{"data":22001,"content":22002,"nodeType":92},{},[22003],{"data":22004,"marks":22005,"value":230,"nodeType":83},{},[],{"metadata":22007,"sys":22010,"fields":22015},{"tags":22008,"concepts":22009},[],[],{"space":22011,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22013,"publishedVersion":63,"revision":45,"locale":29},{"sys":22012},{"type":12,"linkType":13,"id":14},{"sys":22014},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22016},{"url":487,"details":22017,"fileName":493,"contentType":494},{"size":489,"image":22018},{"width":491,"height":492},{"sys":22020,"fields":22023},{"id":22021,"createdAt":22022},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":22024,"slug":22025,"articleIntro":22024,"category":22026},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[22027],{"metadata":22028,"sys":22031,"fields":22038},{"tags":22029,"concepts":22030},[],[],{"space":22032,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22034,"publishedVersion":443,"revision":63,"contentType":22036,"locale":29},{"sys":22033},{"type":12,"linkType":13,"id":14},{"sys":22035},{"id":21,"type":12,"linkType":22},{"sys":22037},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22039,"metaTitle":453,"metaDescription":454,"mainTitle":22040,"subtitle":472,"heroImage":22055,"ctaButton":495,"ctaLink":496},[452],{"data":22041,"content":22042,"nodeType":75},{},[22043,22049],{"data":22044,"content":22045,"nodeType":465},{},[22046],{"data":22047,"marks":22048,"value":464,"nodeType":83},{},[],{"data":22050,"content":22051,"nodeType":92},{},[22052],{"data":22053,"marks":22054,"value":230,"nodeType":83},{},[],{"metadata":22056,"sys":22059,"fields":22064},{"tags":22057,"concepts":22058},[],[],{"space":22060,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22062,"publishedVersion":63,"revision":45,"locale":29},{"sys":22061},{"type":12,"linkType":13,"id":14},{"sys":22063},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22065},{"url":487,"details":22066,"fileName":493,"contentType":494},{"size":489,"image":22067},{"width":491,"height":492},{"sys":22069,"fields":22072},{"id":22070,"createdAt":22071},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":22073,"slug":22074,"articleIntro":22073,"category":22075},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[22076],{"metadata":22077,"sys":22080,"fields":22087},{"tags":22078,"concepts":22079},[],[],{"space":22081,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22083,"publishedVersion":443,"revision":63,"contentType":22085,"locale":29},{"sys":22082},{"type":12,"linkType":13,"id":14},{"sys":22084},{"id":21,"type":12,"linkType":22},{"sys":22086},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22088,"metaTitle":453,"metaDescription":454,"mainTitle":22089,"subtitle":472,"heroImage":22104,"ctaButton":495,"ctaLink":496},[452],{"data":22090,"content":22091,"nodeType":75},{},[22092,22098],{"data":22093,"content":22094,"nodeType":465},{},[22095],{"data":22096,"marks":22097,"value":464,"nodeType":83},{},[],{"data":22099,"content":22100,"nodeType":92},{},[22101],{"data":22102,"marks":22103,"value":230,"nodeType":83},{},[],{"metadata":22105,"sys":22108,"fields":22113},{"tags":22106,"concepts":22107},[],[],{"space":22109,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22111,"publishedVersion":63,"revision":45,"locale":29},{"sys":22110},{"type":12,"linkType":13,"id":14},{"sys":22112},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22114},{"url":487,"details":22115,"fileName":493,"contentType":494},{"size":489,"image":22116},{"width":491,"height":492},{"sys":22118,"fields":22121},{"id":22119,"createdAt":22120},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":22122,"slug":22123,"articleIntro":22122,"category":22124},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[22125],{"metadata":22126,"sys":22129,"fields":22136},{"tags":22127,"concepts":22128},[],[],{"space":22130,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22132,"publishedVersion":443,"revision":63,"contentType":22134,"locale":29},{"sys":22131},{"type":12,"linkType":13,"id":14},{"sys":22133},{"id":21,"type":12,"linkType":22},{"sys":22135},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22137,"metaTitle":453,"metaDescription":454,"mainTitle":22138,"subtitle":472,"heroImage":22153,"ctaButton":495,"ctaLink":496},[452],{"data":22139,"content":22140,"nodeType":75},{},[22141,22147],{"data":22142,"content":22143,"nodeType":465},{},[22144],{"data":22145,"marks":22146,"value":464,"nodeType":83},{},[],{"data":22148,"content":22149,"nodeType":92},{},[22150],{"data":22151,"marks":22152,"value":230,"nodeType":83},{},[],{"metadata":22154,"sys":22157,"fields":22162},{"tags":22155,"concepts":22156},[],[],{"space":22158,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22160,"publishedVersion":63,"revision":45,"locale":29},{"sys":22159},{"type":12,"linkType":13,"id":14},{"sys":22161},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22163},{"url":487,"details":22164,"fileName":493,"contentType":494},{"size":489,"image":22165},{"width":491,"height":492},{"sys":22167,"fields":22170},{"id":22168,"createdAt":22169},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":22171,"slug":22172,"articleIntro":22171,"category":22173},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[22174],{"metadata":22175,"sys":22178,"fields":22185},{"tags":22176,"concepts":22177},[],[],{"space":22179,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22181,"publishedVersion":443,"revision":63,"contentType":22183,"locale":29},{"sys":22180},{"type":12,"linkType":13,"id":14},{"sys":22182},{"id":21,"type":12,"linkType":22},{"sys":22184},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22186,"metaTitle":453,"metaDescription":454,"mainTitle":22187,"subtitle":472,"heroImage":22202,"ctaButton":495,"ctaLink":496},[452],{"data":22188,"content":22189,"nodeType":75},{},[22190,22196],{"data":22191,"content":22192,"nodeType":465},{},[22193],{"data":22194,"marks":22195,"value":464,"nodeType":83},{},[],{"data":22197,"content":22198,"nodeType":92},{},[22199],{"data":22200,"marks":22201,"value":230,"nodeType":83},{},[],{"metadata":22203,"sys":22206,"fields":22211},{"tags":22204,"concepts":22205},[],[],{"space":22207,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22209,"publishedVersion":63,"revision":45,"locale":29},{"sys":22208},{"type":12,"linkType":13,"id":14},{"sys":22210},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22212},{"url":487,"details":22213,"fileName":493,"contentType":494},{"size":489,"image":22214},{"width":491,"height":492},{"sys":22216,"fields":22219},{"id":22217,"createdAt":22218},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":22220,"slug":22221,"articleIntro":22220,"category":22222},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[22223],{"metadata":22224,"sys":22227,"fields":22234},{"tags":22225,"concepts":22226},[],[],{"space":22228,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22230,"publishedVersion":443,"revision":63,"contentType":22232,"locale":29},{"sys":22229},{"type":12,"linkType":13,"id":14},{"sys":22231},{"id":21,"type":12,"linkType":22},{"sys":22233},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22235,"metaTitle":453,"metaDescription":454,"mainTitle":22236,"subtitle":472,"heroImage":22251,"ctaButton":495,"ctaLink":496},[452],{"data":22237,"content":22238,"nodeType":75},{},[22239,22245],{"data":22240,"content":22241,"nodeType":465},{},[22242],{"data":22243,"marks":22244,"value":464,"nodeType":83},{},[],{"data":22246,"content":22247,"nodeType":92},{},[22248],{"data":22249,"marks":22250,"value":230,"nodeType":83},{},[],{"metadata":22252,"sys":22255,"fields":22260},{"tags":22253,"concepts":22254},[],[],{"space":22256,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22258,"publishedVersion":63,"revision":45,"locale":29},{"sys":22257},{"type":12,"linkType":13,"id":14},{"sys":22259},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22261},{"url":487,"details":22262,"fileName":493,"contentType":494},{"size":489,"image":22263},{"width":491,"height":492},{"sys":22265,"fields":22268},{"id":22266,"createdAt":22267},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":22269,"slug":22270,"articleIntro":22269,"category":22271},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[22272],{"metadata":22273,"sys":22276,"fields":22283},{"tags":22274,"concepts":22275},[],[],{"space":22277,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22279,"publishedVersion":443,"revision":63,"contentType":22281,"locale":29},{"sys":22278},{"type":12,"linkType":13,"id":14},{"sys":22280},{"id":21,"type":12,"linkType":22},{"sys":22282},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22284,"metaTitle":453,"metaDescription":454,"mainTitle":22285,"subtitle":472,"heroImage":22300,"ctaButton":495,"ctaLink":496},[452],{"data":22286,"content":22287,"nodeType":75},{},[22288,22294],{"data":22289,"content":22290,"nodeType":465},{},[22291],{"data":22292,"marks":22293,"value":464,"nodeType":83},{},[],{"data":22295,"content":22296,"nodeType":92},{},[22297],{"data":22298,"marks":22299,"value":230,"nodeType":83},{},[],{"metadata":22301,"sys":22304,"fields":22309},{"tags":22302,"concepts":22303},[],[],{"space":22305,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22307,"publishedVersion":63,"revision":45,"locale":29},{"sys":22306},{"type":12,"linkType":13,"id":14},{"sys":22308},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22310},{"url":487,"details":22311,"fileName":493,"contentType":494},{"size":489,"image":22312},{"width":491,"height":492},{"sys":22314,"fields":22317},{"id":22315,"createdAt":22316},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":22318,"slug":22319,"articleIntro":22318,"category":22320},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[22321],{"metadata":22322,"sys":22325,"fields":22332},{"tags":22323,"concepts":22324},[],[],{"space":22326,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22328,"publishedVersion":443,"revision":63,"contentType":22330,"locale":29},{"sys":22327},{"type":12,"linkType":13,"id":14},{"sys":22329},{"id":21,"type":12,"linkType":22},{"sys":22331},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22333,"metaTitle":453,"metaDescription":454,"mainTitle":22334,"subtitle":472,"heroImage":22349,"ctaButton":495,"ctaLink":496},[452],{"data":22335,"content":22336,"nodeType":75},{},[22337,22343],{"data":22338,"content":22339,"nodeType":465},{},[22340],{"data":22341,"marks":22342,"value":464,"nodeType":83},{},[],{"data":22344,"content":22345,"nodeType":92},{},[22346],{"data":22347,"marks":22348,"value":230,"nodeType":83},{},[],{"metadata":22350,"sys":22353,"fields":22358},{"tags":22351,"concepts":22352},[],[],{"space":22354,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22356,"publishedVersion":63,"revision":45,"locale":29},{"sys":22355},{"type":12,"linkType":13,"id":14},{"sys":22357},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22359},{"url":487,"details":22360,"fileName":493,"contentType":494},{"size":489,"image":22361},{"width":491,"height":492},{"sys":22363,"fields":22366},{"id":22364,"createdAt":22365},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":22367,"slug":22368,"articleIntro":22367,"category":22369},"6378 - Taxes diverses","compte-6378-taxes-diverses",[22370],{"metadata":22371,"sys":22374,"fields":22381},{"tags":22372,"concepts":22373},[],[],{"space":22375,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22377,"publishedVersion":443,"revision":63,"contentType":22379,"locale":29},{"sys":22376},{"type":12,"linkType":13,"id":14},{"sys":22378},{"id":21,"type":12,"linkType":22},{"sys":22380},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22382,"metaTitle":453,"metaDescription":454,"mainTitle":22383,"subtitle":472,"heroImage":22398,"ctaButton":495,"ctaLink":496},[452],{"data":22384,"content":22385,"nodeType":75},{},[22386,22392],{"data":22387,"content":22388,"nodeType":465},{},[22389],{"data":22390,"marks":22391,"value":464,"nodeType":83},{},[],{"data":22393,"content":22394,"nodeType":92},{},[22395],{"data":22396,"marks":22397,"value":230,"nodeType":83},{},[],{"metadata":22399,"sys":22402,"fields":22407},{"tags":22400,"concepts":22401},[],[],{"space":22403,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22405,"publishedVersion":63,"revision":45,"locale":29},{"sys":22404},{"type":12,"linkType":13,"id":14},{"sys":22406},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22408},{"url":487,"details":22409,"fileName":493,"contentType":494},{"size":489,"image":22410},{"width":491,"height":492},{"sys":22412,"fields":22415},{"id":22413,"createdAt":22414},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":22416,"slug":22417,"articleIntro":22416,"category":22418},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[22419],{"metadata":22420,"sys":22423,"fields":22430},{"tags":22421,"concepts":22422},[],[],{"space":22424,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22426,"publishedVersion":443,"revision":63,"contentType":22428,"locale":29},{"sys":22425},{"type":12,"linkType":13,"id":14},{"sys":22427},{"id":21,"type":12,"linkType":22},{"sys":22429},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22431,"metaTitle":453,"metaDescription":454,"mainTitle":22432,"subtitle":472,"heroImage":22447,"ctaButton":495,"ctaLink":496},[452],{"data":22433,"content":22434,"nodeType":75},{},[22435,22441],{"data":22436,"content":22437,"nodeType":465},{},[22438],{"data":22439,"marks":22440,"value":464,"nodeType":83},{},[],{"data":22442,"content":22443,"nodeType":92},{},[22444],{"data":22445,"marks":22446,"value":230,"nodeType":83},{},[],{"metadata":22448,"sys":22451,"fields":22456},{"tags":22449,"concepts":22450},[],[],{"space":22452,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22454,"publishedVersion":63,"revision":45,"locale":29},{"sys":22453},{"type":12,"linkType":13,"id":14},{"sys":22455},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22457},{"url":487,"details":22458,"fileName":493,"contentType":494},{"size":489,"image":22459},{"width":491,"height":492},{"sys":22461,"fields":22464},{"id":22462,"createdAt":22463},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":22465,"slug":22466,"articleIntro":-1,"category":22467},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[22468],{"metadata":22469,"sys":22472,"fields":22479},{"tags":22470,"concepts":22471},[],[],{"space":22473,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22475,"publishedVersion":443,"revision":63,"contentType":22477,"locale":29},{"sys":22474},{"type":12,"linkType":13,"id":14},{"sys":22476},{"id":21,"type":12,"linkType":22},{"sys":22478},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22480,"metaTitle":453,"metaDescription":454,"mainTitle":22481,"subtitle":472,"heroImage":22496,"ctaButton":495,"ctaLink":496},[452],{"data":22482,"content":22483,"nodeType":75},{},[22484,22490],{"data":22485,"content":22486,"nodeType":465},{},[22487],{"data":22488,"marks":22489,"value":464,"nodeType":83},{},[],{"data":22491,"content":22492,"nodeType":92},{},[22493],{"data":22494,"marks":22495,"value":230,"nodeType":83},{},[],{"metadata":22497,"sys":22500,"fields":22505},{"tags":22498,"concepts":22499},[],[],{"space":22501,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22503,"publishedVersion":63,"revision":45,"locale":29},{"sys":22502},{"type":12,"linkType":13,"id":14},{"sys":22504},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22506},{"url":487,"details":22507,"fileName":493,"contentType":494},{"size":489,"image":22508},{"width":491,"height":492},{"sys":22510,"fields":22513},{"id":22511,"createdAt":22512},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":22514,"slug":22515,"articleIntro":22514,"category":22516},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[22517],{"metadata":22518,"sys":22521,"fields":22528},{"tags":22519,"concepts":22520},[],[],{"space":22522,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22524,"publishedVersion":443,"revision":63,"contentType":22526,"locale":29},{"sys":22523},{"type":12,"linkType":13,"id":14},{"sys":22525},{"id":21,"type":12,"linkType":22},{"sys":22527},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22529,"metaTitle":453,"metaDescription":454,"mainTitle":22530,"subtitle":472,"heroImage":22545,"ctaButton":495,"ctaLink":496},[452],{"data":22531,"content":22532,"nodeType":75},{},[22533,22539],{"data":22534,"content":22535,"nodeType":465},{},[22536],{"data":22537,"marks":22538,"value":464,"nodeType":83},{},[],{"data":22540,"content":22541,"nodeType":92},{},[22542],{"data":22543,"marks":22544,"value":230,"nodeType":83},{},[],{"metadata":22546,"sys":22549,"fields":22554},{"tags":22547,"concepts":22548},[],[],{"space":22550,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22552,"publishedVersion":63,"revision":45,"locale":29},{"sys":22551},{"type":12,"linkType":13,"id":14},{"sys":22553},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22555},{"url":487,"details":22556,"fileName":493,"contentType":494},{"size":489,"image":22557},{"width":491,"height":492},{"sys":22559,"fields":22562},{"id":22560,"createdAt":22561},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":22563,"slug":22564,"articleIntro":22563,"category":22565},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[22566],{"metadata":22567,"sys":22570,"fields":22577},{"tags":22568,"concepts":22569},[],[],{"space":22571,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22573,"publishedVersion":443,"revision":63,"contentType":22575,"locale":29},{"sys":22572},{"type":12,"linkType":13,"id":14},{"sys":22574},{"id":21,"type":12,"linkType":22},{"sys":22576},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22578,"metaTitle":453,"metaDescription":454,"mainTitle":22579,"subtitle":472,"heroImage":22594,"ctaButton":495,"ctaLink":496},[452],{"data":22580,"content":22581,"nodeType":75},{},[22582,22588],{"data":22583,"content":22584,"nodeType":465},{},[22585],{"data":22586,"marks":22587,"value":464,"nodeType":83},{},[],{"data":22589,"content":22590,"nodeType":92},{},[22591],{"data":22592,"marks":22593,"value":230,"nodeType":83},{},[],{"metadata":22595,"sys":22598,"fields":22603},{"tags":22596,"concepts":22597},[],[],{"space":22599,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22601,"publishedVersion":63,"revision":45,"locale":29},{"sys":22600},{"type":12,"linkType":13,"id":14},{"sys":22602},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22604},{"url":487,"details":22605,"fileName":493,"contentType":494},{"size":489,"image":22606},{"width":491,"height":492},{"sys":22608,"fields":22611},{"id":22609,"createdAt":22610},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":22612,"slug":22613,"articleIntro":22612,"category":22614},"Compte 326 - Emballages","compte-326-emballages",[22615],{"metadata":22616,"sys":22619,"fields":22626},{"tags":22617,"concepts":22618},[],[],{"space":22620,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22622,"publishedVersion":443,"revision":63,"contentType":22624,"locale":29},{"sys":22621},{"type":12,"linkType":13,"id":14},{"sys":22623},{"id":21,"type":12,"linkType":22},{"sys":22625},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22627,"metaTitle":453,"metaDescription":454,"mainTitle":22628,"subtitle":472,"heroImage":22643,"ctaButton":495,"ctaLink":496},[452],{"data":22629,"content":22630,"nodeType":75},{},[22631,22637],{"data":22632,"content":22633,"nodeType":465},{},[22634],{"data":22635,"marks":22636,"value":464,"nodeType":83},{},[],{"data":22638,"content":22639,"nodeType":92},{},[22640],{"data":22641,"marks":22642,"value":230,"nodeType":83},{},[],{"metadata":22644,"sys":22647,"fields":22652},{"tags":22645,"concepts":22646},[],[],{"space":22648,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22650,"publishedVersion":63,"revision":45,"locale":29},{"sys":22649},{"type":12,"linkType":13,"id":14},{"sys":22651},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22653},{"url":487,"details":22654,"fileName":493,"contentType":494},{"size":489,"image":22655},{"width":491,"height":492},{"sys":22657,"fields":22660},{"id":22658,"createdAt":22659},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":22661,"slug":22662,"articleIntro":22661,"category":22663},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[22664],{"metadata":22665,"sys":22668,"fields":22675},{"tags":22666,"concepts":22667},[],[],{"space":22669,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22671,"publishedVersion":443,"revision":63,"contentType":22673,"locale":29},{"sys":22670},{"type":12,"linkType":13,"id":14},{"sys":22672},{"id":21,"type":12,"linkType":22},{"sys":22674},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22676,"metaTitle":453,"metaDescription":454,"mainTitle":22677,"subtitle":472,"heroImage":22692,"ctaButton":495,"ctaLink":496},[452],{"data":22678,"content":22679,"nodeType":75},{},[22680,22686],{"data":22681,"content":22682,"nodeType":465},{},[22683],{"data":22684,"marks":22685,"value":464,"nodeType":83},{},[],{"data":22687,"content":22688,"nodeType":92},{},[22689],{"data":22690,"marks":22691,"value":230,"nodeType":83},{},[],{"metadata":22693,"sys":22696,"fields":22701},{"tags":22694,"concepts":22695},[],[],{"space":22697,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22699,"publishedVersion":63,"revision":45,"locale":29},{"sys":22698},{"type":12,"linkType":13,"id":14},{"sys":22700},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22702},{"url":487,"details":22703,"fileName":493,"contentType":494},{"size":489,"image":22704},{"width":491,"height":492},{"sys":22706,"fields":22709},{"id":22707,"createdAt":22708},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":22710,"slug":22711,"articleIntro":22710,"category":22712},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[22713],{"metadata":22714,"sys":22717,"fields":22724},{"tags":22715,"concepts":22716},[],[],{"space":22718,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22720,"publishedVersion":443,"revision":63,"contentType":22722,"locale":29},{"sys":22719},{"type":12,"linkType":13,"id":14},{"sys":22721},{"id":21,"type":12,"linkType":22},{"sys":22723},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22725,"metaTitle":453,"metaDescription":454,"mainTitle":22726,"subtitle":472,"heroImage":22741,"ctaButton":495,"ctaLink":496},[452],{"data":22727,"content":22728,"nodeType":75},{},[22729,22735],{"data":22730,"content":22731,"nodeType":465},{},[22732],{"data":22733,"marks":22734,"value":464,"nodeType":83},{},[],{"data":22736,"content":22737,"nodeType":92},{},[22738],{"data":22739,"marks":22740,"value":230,"nodeType":83},{},[],{"metadata":22742,"sys":22745,"fields":22750},{"tags":22743,"concepts":22744},[],[],{"space":22746,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22748,"publishedVersion":63,"revision":45,"locale":29},{"sys":22747},{"type":12,"linkType":13,"id":14},{"sys":22749},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22751},{"url":487,"details":22752,"fileName":493,"contentType":494},{"size":489,"image":22753},{"width":491,"height":492},{"sys":22755,"fields":22758},{"id":22756,"createdAt":22757},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":22759,"slug":22760,"articleIntro":22759,"category":22761},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[22762],{"metadata":22763,"sys":22766,"fields":22773},{"tags":22764,"concepts":22765},[],[],{"space":22767,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22769,"publishedVersion":443,"revision":63,"contentType":22771,"locale":29},{"sys":22768},{"type":12,"linkType":13,"id":14},{"sys":22770},{"id":21,"type":12,"linkType":22},{"sys":22772},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22774,"metaTitle":453,"metaDescription":454,"mainTitle":22775,"subtitle":472,"heroImage":22790,"ctaButton":495,"ctaLink":496},[452],{"data":22776,"content":22777,"nodeType":75},{},[22778,22784],{"data":22779,"content":22780,"nodeType":465},{},[22781],{"data":22782,"marks":22783,"value":464,"nodeType":83},{},[],{"data":22785,"content":22786,"nodeType":92},{},[22787],{"data":22788,"marks":22789,"value":230,"nodeType":83},{},[],{"metadata":22791,"sys":22794,"fields":22799},{"tags":22792,"concepts":22793},[],[],{"space":22795,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22797,"publishedVersion":63,"revision":45,"locale":29},{"sys":22796},{"type":12,"linkType":13,"id":14},{"sys":22798},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22800},{"url":487,"details":22801,"fileName":493,"contentType":494},{"size":489,"image":22802},{"width":491,"height":492},{"sys":22804,"fields":22807},{"id":22805,"createdAt":22806},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":22808,"slug":22809,"articleIntro":-1,"category":22810},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[22811],{"metadata":22812,"sys":22815,"fields":22822},{"tags":22813,"concepts":22814},[],[],{"space":22816,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22818,"publishedVersion":443,"revision":63,"contentType":22820,"locale":29},{"sys":22817},{"type":12,"linkType":13,"id":14},{"sys":22819},{"id":21,"type":12,"linkType":22},{"sys":22821},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22823,"metaTitle":453,"metaDescription":454,"mainTitle":22824,"subtitle":472,"heroImage":22839,"ctaButton":495,"ctaLink":496},[452],{"data":22825,"content":22826,"nodeType":75},{},[22827,22833],{"data":22828,"content":22829,"nodeType":465},{},[22830],{"data":22831,"marks":22832,"value":464,"nodeType":83},{},[],{"data":22834,"content":22835,"nodeType":92},{},[22836],{"data":22837,"marks":22838,"value":230,"nodeType":83},{},[],{"metadata":22840,"sys":22843,"fields":22848},{"tags":22841,"concepts":22842},[],[],{"space":22844,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22846,"publishedVersion":63,"revision":45,"locale":29},{"sys":22845},{"type":12,"linkType":13,"id":14},{"sys":22847},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22849},{"url":487,"details":22850,"fileName":493,"contentType":494},{"size":489,"image":22851},{"width":491,"height":492},{"sys":22853,"fields":22856},{"id":22854,"createdAt":22855},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":22857,"slug":22858,"articleIntro":-1,"category":22859},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[22860],{"metadata":22861,"sys":22864,"fields":22871},{"tags":22862,"concepts":22863},[],[],{"space":22865,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22867,"publishedVersion":443,"revision":63,"contentType":22869,"locale":29},{"sys":22866},{"type":12,"linkType":13,"id":14},{"sys":22868},{"id":21,"type":12,"linkType":22},{"sys":22870},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22872,"metaTitle":453,"metaDescription":454,"mainTitle":22873,"subtitle":472,"heroImage":22888,"ctaButton":495,"ctaLink":496},[452],{"data":22874,"content":22875,"nodeType":75},{},[22876,22882],{"data":22877,"content":22878,"nodeType":465},{},[22879],{"data":22880,"marks":22881,"value":464,"nodeType":83},{},[],{"data":22883,"content":22884,"nodeType":92},{},[22885],{"data":22886,"marks":22887,"value":230,"nodeType":83},{},[],{"metadata":22889,"sys":22892,"fields":22897},{"tags":22890,"concepts":22891},[],[],{"space":22893,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22895,"publishedVersion":63,"revision":45,"locale":29},{"sys":22894},{"type":12,"linkType":13,"id":14},{"sys":22896},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22898},{"url":487,"details":22899,"fileName":493,"contentType":494},{"size":489,"image":22900},{"width":491,"height":492},{"sys":22902,"fields":22905},{"id":22903,"createdAt":22904},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":22906,"slug":22907,"articleIntro":22906,"category":22908},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[22909],{"metadata":22910,"sys":22913,"fields":22920},{"tags":22911,"concepts":22912},[],[],{"space":22914,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22916,"publishedVersion":443,"revision":63,"contentType":22918,"locale":29},{"sys":22915},{"type":12,"linkType":13,"id":14},{"sys":22917},{"id":21,"type":12,"linkType":22},{"sys":22919},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22921,"metaTitle":453,"metaDescription":454,"mainTitle":22922,"subtitle":472,"heroImage":22937,"ctaButton":495,"ctaLink":496},[452],{"data":22923,"content":22924,"nodeType":75},{},[22925,22931],{"data":22926,"content":22927,"nodeType":465},{},[22928],{"data":22929,"marks":22930,"value":464,"nodeType":83},{},[],{"data":22932,"content":22933,"nodeType":92},{},[22934],{"data":22935,"marks":22936,"value":230,"nodeType":83},{},[],{"metadata":22938,"sys":22941,"fields":22946},{"tags":22939,"concepts":22940},[],[],{"space":22942,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22944,"publishedVersion":63,"revision":45,"locale":29},{"sys":22943},{"type":12,"linkType":13,"id":14},{"sys":22945},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22947},{"url":487,"details":22948,"fileName":493,"contentType":494},{"size":489,"image":22949},{"width":491,"height":492},{"sys":22951,"fields":22954},{"id":22952,"createdAt":22953},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":22955,"slug":22956,"articleIntro":22955,"category":22957},"2185 - Cheptel","compte-2185-cheptel",[22958],{"metadata":22959,"sys":22962,"fields":22969},{"tags":22960,"concepts":22961},[],[],{"space":22963,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":22965,"publishedVersion":443,"revision":63,"contentType":22967,"locale":29},{"sys":22964},{"type":12,"linkType":13,"id":14},{"sys":22966},{"id":21,"type":12,"linkType":22},{"sys":22968},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":22970,"metaTitle":453,"metaDescription":454,"mainTitle":22971,"subtitle":472,"heroImage":22986,"ctaButton":495,"ctaLink":496},[452],{"data":22972,"content":22973,"nodeType":75},{},[22974,22980],{"data":22975,"content":22976,"nodeType":465},{},[22977],{"data":22978,"marks":22979,"value":464,"nodeType":83},{},[],{"data":22981,"content":22982,"nodeType":92},{},[22983],{"data":22984,"marks":22985,"value":230,"nodeType":83},{},[],{"metadata":22987,"sys":22990,"fields":22995},{"tags":22988,"concepts":22989},[],[],{"space":22991,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":22993,"publishedVersion":63,"revision":45,"locale":29},{"sys":22992},{"type":12,"linkType":13,"id":14},{"sys":22994},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":22996},{"url":487,"details":22997,"fileName":493,"contentType":494},{"size":489,"image":22998},{"width":491,"height":492},{"sys":23000,"fields":23003},{"id":23001,"createdAt":23002},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":23004,"slug":23005,"articleIntro":23004,"category":23006},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[23007],{"metadata":23008,"sys":23011,"fields":23018},{"tags":23009,"concepts":23010},[],[],{"space":23012,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23014,"publishedVersion":443,"revision":63,"contentType":23016,"locale":29},{"sys":23013},{"type":12,"linkType":13,"id":14},{"sys":23015},{"id":21,"type":12,"linkType":22},{"sys":23017},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23019,"metaTitle":453,"metaDescription":454,"mainTitle":23020,"subtitle":472,"heroImage":23035,"ctaButton":495,"ctaLink":496},[452],{"data":23021,"content":23022,"nodeType":75},{},[23023,23029],{"data":23024,"content":23025,"nodeType":465},{},[23026],{"data":23027,"marks":23028,"value":464,"nodeType":83},{},[],{"data":23030,"content":23031,"nodeType":92},{},[23032],{"data":23033,"marks":23034,"value":230,"nodeType":83},{},[],{"metadata":23036,"sys":23039,"fields":23044},{"tags":23037,"concepts":23038},[],[],{"space":23040,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23042,"publishedVersion":63,"revision":45,"locale":29},{"sys":23041},{"type":12,"linkType":13,"id":14},{"sys":23043},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23045},{"url":487,"details":23046,"fileName":493,"contentType":494},{"size":489,"image":23047},{"width":491,"height":492},{"sys":23049,"fields":23052},{"id":23050,"createdAt":23051},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":23053,"slug":23054,"articleIntro":23053,"category":23055},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[23056],{"metadata":23057,"sys":23060,"fields":23067},{"tags":23058,"concepts":23059},[],[],{"space":23061,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23063,"publishedVersion":443,"revision":63,"contentType":23065,"locale":29},{"sys":23062},{"type":12,"linkType":13,"id":14},{"sys":23064},{"id":21,"type":12,"linkType":22},{"sys":23066},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23068,"metaTitle":453,"metaDescription":454,"mainTitle":23069,"subtitle":472,"heroImage":23084,"ctaButton":495,"ctaLink":496},[452],{"data":23070,"content":23071,"nodeType":75},{},[23072,23078],{"data":23073,"content":23074,"nodeType":465},{},[23075],{"data":23076,"marks":23077,"value":464,"nodeType":83},{},[],{"data":23079,"content":23080,"nodeType":92},{},[23081],{"data":23082,"marks":23083,"value":230,"nodeType":83},{},[],{"metadata":23085,"sys":23088,"fields":23093},{"tags":23086,"concepts":23087},[],[],{"space":23089,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23091,"publishedVersion":63,"revision":45,"locale":29},{"sys":23090},{"type":12,"linkType":13,"id":14},{"sys":23092},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23094},{"url":487,"details":23095,"fileName":493,"contentType":494},{"size":489,"image":23096},{"width":491,"height":492},{"sys":23098,"fields":23101},{"id":23099,"createdAt":23100},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":23102,"slug":23103,"articleIntro":23102,"category":23104},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[23105],{"metadata":23106,"sys":23109,"fields":23116},{"tags":23107,"concepts":23108},[],[],{"space":23110,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23112,"publishedVersion":443,"revision":63,"contentType":23114,"locale":29},{"sys":23111},{"type":12,"linkType":13,"id":14},{"sys":23113},{"id":21,"type":12,"linkType":22},{"sys":23115},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23117,"metaTitle":453,"metaDescription":454,"mainTitle":23118,"subtitle":472,"heroImage":23133,"ctaButton":495,"ctaLink":496},[452],{"data":23119,"content":23120,"nodeType":75},{},[23121,23127],{"data":23122,"content":23123,"nodeType":465},{},[23124],{"data":23125,"marks":23126,"value":464,"nodeType":83},{},[],{"data":23128,"content":23129,"nodeType":92},{},[23130],{"data":23131,"marks":23132,"value":230,"nodeType":83},{},[],{"metadata":23134,"sys":23137,"fields":23142},{"tags":23135,"concepts":23136},[],[],{"space":23138,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23140,"publishedVersion":63,"revision":45,"locale":29},{"sys":23139},{"type":12,"linkType":13,"id":14},{"sys":23141},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23143},{"url":487,"details":23144,"fileName":493,"contentType":494},{"size":489,"image":23145},{"width":491,"height":492},{"sys":23147,"fields":23150},{"id":23148,"createdAt":23149},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":23151,"slug":23152,"articleIntro":23151,"category":23153},"426 - Personnel - Dépôts","compte-426-personnel-depots",[23154],{"metadata":23155,"sys":23158,"fields":23165},{"tags":23156,"concepts":23157},[],[],{"space":23159,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23161,"publishedVersion":443,"revision":63,"contentType":23163,"locale":29},{"sys":23160},{"type":12,"linkType":13,"id":14},{"sys":23162},{"id":21,"type":12,"linkType":22},{"sys":23164},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23166,"metaTitle":453,"metaDescription":454,"mainTitle":23167,"subtitle":472,"heroImage":23182,"ctaButton":495,"ctaLink":496},[452],{"data":23168,"content":23169,"nodeType":75},{},[23170,23176],{"data":23171,"content":23172,"nodeType":465},{},[23173],{"data":23174,"marks":23175,"value":464,"nodeType":83},{},[],{"data":23177,"content":23178,"nodeType":92},{},[23179],{"data":23180,"marks":23181,"value":230,"nodeType":83},{},[],{"metadata":23183,"sys":23186,"fields":23191},{"tags":23184,"concepts":23185},[],[],{"space":23187,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23189,"publishedVersion":63,"revision":45,"locale":29},{"sys":23188},{"type":12,"linkType":13,"id":14},{"sys":23190},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23192},{"url":487,"details":23193,"fileName":493,"contentType":494},{"size":489,"image":23194},{"width":491,"height":492},{"sys":23196,"fields":23199},{"id":23197,"createdAt":23198},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":23200,"slug":23201,"articleIntro":23200,"category":23202},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[23203],{"metadata":23204,"sys":23207,"fields":23214},{"tags":23205,"concepts":23206},[],[],{"space":23208,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23210,"publishedVersion":443,"revision":63,"contentType":23212,"locale":29},{"sys":23209},{"type":12,"linkType":13,"id":14},{"sys":23211},{"id":21,"type":12,"linkType":22},{"sys":23213},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23215,"metaTitle":453,"metaDescription":454,"mainTitle":23216,"subtitle":472,"heroImage":23231,"ctaButton":495,"ctaLink":496},[452],{"data":23217,"content":23218,"nodeType":75},{},[23219,23225],{"data":23220,"content":23221,"nodeType":465},{},[23222],{"data":23223,"marks":23224,"value":464,"nodeType":83},{},[],{"data":23226,"content":23227,"nodeType":92},{},[23228],{"data":23229,"marks":23230,"value":230,"nodeType":83},{},[],{"metadata":23232,"sys":23235,"fields":23240},{"tags":23233,"concepts":23234},[],[],{"space":23236,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23238,"publishedVersion":63,"revision":45,"locale":29},{"sys":23237},{"type":12,"linkType":13,"id":14},{"sys":23239},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23241},{"url":487,"details":23242,"fileName":493,"contentType":494},{"size":489,"image":23243},{"width":491,"height":492},{"sys":23245,"fields":23248},{"id":23246,"createdAt":23247},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":23249,"slug":23250,"articleIntro":23249,"category":23251},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[23252],{"metadata":23253,"sys":23256,"fields":23263},{"tags":23254,"concepts":23255},[],[],{"space":23257,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23259,"publishedVersion":443,"revision":63,"contentType":23261,"locale":29},{"sys":23258},{"type":12,"linkType":13,"id":14},{"sys":23260},{"id":21,"type":12,"linkType":22},{"sys":23262},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23264,"metaTitle":453,"metaDescription":454,"mainTitle":23265,"subtitle":472,"heroImage":23280,"ctaButton":495,"ctaLink":496},[452],{"data":23266,"content":23267,"nodeType":75},{},[23268,23274],{"data":23269,"content":23270,"nodeType":465},{},[23271],{"data":23272,"marks":23273,"value":464,"nodeType":83},{},[],{"data":23275,"content":23276,"nodeType":92},{},[23277],{"data":23278,"marks":23279,"value":230,"nodeType":83},{},[],{"metadata":23281,"sys":23284,"fields":23289},{"tags":23282,"concepts":23283},[],[],{"space":23285,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23287,"publishedVersion":63,"revision":45,"locale":29},{"sys":23286},{"type":12,"linkType":13,"id":14},{"sys":23288},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23290},{"url":487,"details":23291,"fileName":493,"contentType":494},{"size":489,"image":23292},{"width":491,"height":492},{"sys":23294,"fields":23297},{"id":23295,"createdAt":23296},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":23298,"slug":23299,"articleIntro":23298,"category":23300},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[23301],{"metadata":23302,"sys":23305,"fields":23312},{"tags":23303,"concepts":23304},[],[],{"space":23306,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23308,"publishedVersion":443,"revision":63,"contentType":23310,"locale":29},{"sys":23307},{"type":12,"linkType":13,"id":14},{"sys":23309},{"id":21,"type":12,"linkType":22},{"sys":23311},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23313,"metaTitle":453,"metaDescription":454,"mainTitle":23314,"subtitle":472,"heroImage":23329,"ctaButton":495,"ctaLink":496},[452],{"data":23315,"content":23316,"nodeType":75},{},[23317,23323],{"data":23318,"content":23319,"nodeType":465},{},[23320],{"data":23321,"marks":23322,"value":464,"nodeType":83},{},[],{"data":23324,"content":23325,"nodeType":92},{},[23326],{"data":23327,"marks":23328,"value":230,"nodeType":83},{},[],{"metadata":23330,"sys":23333,"fields":23338},{"tags":23331,"concepts":23332},[],[],{"space":23334,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23336,"publishedVersion":63,"revision":45,"locale":29},{"sys":23335},{"type":12,"linkType":13,"id":14},{"sys":23337},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23339},{"url":487,"details":23340,"fileName":493,"contentType":494},{"size":489,"image":23341},{"width":491,"height":492},{"sys":23343,"fields":23346},{"id":23344,"createdAt":23345},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":23347,"slug":23348,"articleIntro":23349,"category":23350},"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.",[23351],{"metadata":23352,"sys":23355,"fields":23362},{"tags":23353,"concepts":23354},[],[],{"space":23356,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23358,"publishedVersion":443,"revision":63,"contentType":23360,"locale":29},{"sys":23357},{"type":12,"linkType":13,"id":14},{"sys":23359},{"id":21,"type":12,"linkType":22},{"sys":23361},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23363,"metaTitle":453,"metaDescription":454,"mainTitle":23364,"subtitle":472,"heroImage":23379,"ctaButton":495,"ctaLink":496},[452],{"data":23365,"content":23366,"nodeType":75},{},[23367,23373],{"data":23368,"content":23369,"nodeType":465},{},[23370],{"data":23371,"marks":23372,"value":464,"nodeType":83},{},[],{"data":23374,"content":23375,"nodeType":92},{},[23376],{"data":23377,"marks":23378,"value":230,"nodeType":83},{},[],{"metadata":23380,"sys":23383,"fields":23388},{"tags":23381,"concepts":23382},[],[],{"space":23384,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23386,"publishedVersion":63,"revision":45,"locale":29},{"sys":23385},{"type":12,"linkType":13,"id":14},{"sys":23387},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23389},{"url":487,"details":23390,"fileName":493,"contentType":494},{"size":489,"image":23391},{"width":491,"height":492},{"sys":23393,"fields":23396},{"id":23394,"createdAt":23395},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":23397,"slug":23398,"articleIntro":-1,"category":23399},"Compte 71 - Production stockée","compte-71-production-stockee",[23400],{"metadata":23401,"sys":23404,"fields":23411},{"tags":23402,"concepts":23403},[],[],{"space":23405,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23407,"publishedVersion":443,"revision":63,"contentType":23409,"locale":29},{"sys":23406},{"type":12,"linkType":13,"id":14},{"sys":23408},{"id":21,"type":12,"linkType":22},{"sys":23410},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23412,"metaTitle":453,"metaDescription":454,"mainTitle":23413,"subtitle":472,"heroImage":23428,"ctaButton":495,"ctaLink":496},[452],{"data":23414,"content":23415,"nodeType":75},{},[23416,23422],{"data":23417,"content":23418,"nodeType":465},{},[23419],{"data":23420,"marks":23421,"value":464,"nodeType":83},{},[],{"data":23423,"content":23424,"nodeType":92},{},[23425],{"data":23426,"marks":23427,"value":230,"nodeType":83},{},[],{"metadata":23429,"sys":23432,"fields":23437},{"tags":23430,"concepts":23431},[],[],{"space":23433,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23435,"publishedVersion":63,"revision":45,"locale":29},{"sys":23434},{"type":12,"linkType":13,"id":14},{"sys":23436},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23438},{"url":487,"details":23439,"fileName":493,"contentType":494},{"size":489,"image":23440},{"width":491,"height":492},{"sys":23442,"fields":23445},{"id":23443,"createdAt":23444},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":23446,"slug":23447,"articleIntro":23446,"category":23448},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[23449],{"metadata":23450,"sys":23453,"fields":23460},{"tags":23451,"concepts":23452},[],[],{"space":23454,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23456,"publishedVersion":443,"revision":63,"contentType":23458,"locale":29},{"sys":23455},{"type":12,"linkType":13,"id":14},{"sys":23457},{"id":21,"type":12,"linkType":22},{"sys":23459},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23461,"metaTitle":453,"metaDescription":454,"mainTitle":23462,"subtitle":472,"heroImage":23477,"ctaButton":495,"ctaLink":496},[452],{"data":23463,"content":23464,"nodeType":75},{},[23465,23471],{"data":23466,"content":23467,"nodeType":465},{},[23468],{"data":23469,"marks":23470,"value":464,"nodeType":83},{},[],{"data":23472,"content":23473,"nodeType":92},{},[23474],{"data":23475,"marks":23476,"value":230,"nodeType":83},{},[],{"metadata":23478,"sys":23481,"fields":23486},{"tags":23479,"concepts":23480},[],[],{"space":23482,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23484,"publishedVersion":63,"revision":45,"locale":29},{"sys":23483},{"type":12,"linkType":13,"id":14},{"sys":23485},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23487},{"url":487,"details":23488,"fileName":493,"contentType":494},{"size":489,"image":23489},{"width":491,"height":492},{"sys":23491,"fields":23494},{"id":23492,"createdAt":23493},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":23495,"slug":23496,"articleIntro":23495,"category":23497},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[23498],{"metadata":23499,"sys":23502,"fields":23509},{"tags":23500,"concepts":23501},[],[],{"space":23503,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23505,"publishedVersion":443,"revision":63,"contentType":23507,"locale":29},{"sys":23504},{"type":12,"linkType":13,"id":14},{"sys":23506},{"id":21,"type":12,"linkType":22},{"sys":23508},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23510,"metaTitle":453,"metaDescription":454,"mainTitle":23511,"subtitle":472,"heroImage":23526,"ctaButton":495,"ctaLink":496},[452],{"data":23512,"content":23513,"nodeType":75},{},[23514,23520],{"data":23515,"content":23516,"nodeType":465},{},[23517],{"data":23518,"marks":23519,"value":464,"nodeType":83},{},[],{"data":23521,"content":23522,"nodeType":92},{},[23523],{"data":23524,"marks":23525,"value":230,"nodeType":83},{},[],{"metadata":23527,"sys":23530,"fields":23535},{"tags":23528,"concepts":23529},[],[],{"space":23531,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23533,"publishedVersion":63,"revision":45,"locale":29},{"sys":23532},{"type":12,"linkType":13,"id":14},{"sys":23534},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23536},{"url":487,"details":23537,"fileName":493,"contentType":494},{"size":489,"image":23538},{"width":491,"height":492},{"sys":23540,"fields":23543},{"id":23541,"createdAt":23542},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":23544,"slug":23545,"articleIntro":23544,"category":23546},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[23547],{"metadata":23548,"sys":23551,"fields":23558},{"tags":23549,"concepts":23550},[],[],{"space":23552,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23554,"publishedVersion":443,"revision":63,"contentType":23556,"locale":29},{"sys":23553},{"type":12,"linkType":13,"id":14},{"sys":23555},{"id":21,"type":12,"linkType":22},{"sys":23557},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23559,"metaTitle":453,"metaDescription":454,"mainTitle":23560,"subtitle":472,"heroImage":23575,"ctaButton":495,"ctaLink":496},[452],{"data":23561,"content":23562,"nodeType":75},{},[23563,23569],{"data":23564,"content":23565,"nodeType":465},{},[23566],{"data":23567,"marks":23568,"value":464,"nodeType":83},{},[],{"data":23570,"content":23571,"nodeType":92},{},[23572],{"data":23573,"marks":23574,"value":230,"nodeType":83},{},[],{"metadata":23576,"sys":23579,"fields":23584},{"tags":23577,"concepts":23578},[],[],{"space":23580,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23582,"publishedVersion":63,"revision":45,"locale":29},{"sys":23581},{"type":12,"linkType":13,"id":14},{"sys":23583},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23585},{"url":487,"details":23586,"fileName":493,"contentType":494},{"size":489,"image":23587},{"width":491,"height":492},{"sys":23589,"fields":23592},{"id":23590,"createdAt":23591},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":23593,"slug":23594,"articleIntro":23593,"category":23595},"78174 - Créances","compte-78174-creances",[23596],{"metadata":23597,"sys":23600,"fields":23607},{"tags":23598,"concepts":23599},[],[],{"space":23601,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23603,"publishedVersion":443,"revision":63,"contentType":23605,"locale":29},{"sys":23602},{"type":12,"linkType":13,"id":14},{"sys":23604},{"id":21,"type":12,"linkType":22},{"sys":23606},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23608,"metaTitle":453,"metaDescription":454,"mainTitle":23609,"subtitle":472,"heroImage":23624,"ctaButton":495,"ctaLink":496},[452],{"data":23610,"content":23611,"nodeType":75},{},[23612,23618],{"data":23613,"content":23614,"nodeType":465},{},[23615],{"data":23616,"marks":23617,"value":464,"nodeType":83},{},[],{"data":23619,"content":23620,"nodeType":92},{},[23621],{"data":23622,"marks":23623,"value":230,"nodeType":83},{},[],{"metadata":23625,"sys":23628,"fields":23633},{"tags":23626,"concepts":23627},[],[],{"space":23629,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23631,"publishedVersion":63,"revision":45,"locale":29},{"sys":23630},{"type":12,"linkType":13,"id":14},{"sys":23632},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23634},{"url":487,"details":23635,"fileName":493,"contentType":494},{"size":489,"image":23636},{"width":491,"height":492},{"sys":23638,"fields":23641},{"id":23639,"createdAt":23640},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":23642,"slug":23643,"articleIntro":23642,"category":23644},"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",[23645],{"metadata":23646,"sys":23649,"fields":23656},{"tags":23647,"concepts":23648},[],[],{"space":23650,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23652,"publishedVersion":443,"revision":63,"contentType":23654,"locale":29},{"sys":23651},{"type":12,"linkType":13,"id":14},{"sys":23653},{"id":21,"type":12,"linkType":22},{"sys":23655},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23657,"metaTitle":453,"metaDescription":454,"mainTitle":23658,"subtitle":472,"heroImage":23673,"ctaButton":495,"ctaLink":496},[452],{"data":23659,"content":23660,"nodeType":75},{},[23661,23667],{"data":23662,"content":23663,"nodeType":465},{},[23664],{"data":23665,"marks":23666,"value":464,"nodeType":83},{},[],{"data":23668,"content":23669,"nodeType":92},{},[23670],{"data":23671,"marks":23672,"value":230,"nodeType":83},{},[],{"metadata":23674,"sys":23677,"fields":23682},{"tags":23675,"concepts":23676},[],[],{"space":23678,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23680,"publishedVersion":63,"revision":45,"locale":29},{"sys":23679},{"type":12,"linkType":13,"id":14},{"sys":23681},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23683},{"url":487,"details":23684,"fileName":493,"contentType":494},{"size":489,"image":23685},{"width":491,"height":492},{"sys":23687,"fields":23690},{"id":23688,"createdAt":23689},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":23691,"slug":23692,"articleIntro":23691,"category":23693},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[23694],{"metadata":23695,"sys":23698,"fields":23705},{"tags":23696,"concepts":23697},[],[],{"space":23699,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23701,"publishedVersion":443,"revision":63,"contentType":23703,"locale":29},{"sys":23700},{"type":12,"linkType":13,"id":14},{"sys":23702},{"id":21,"type":12,"linkType":22},{"sys":23704},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23706,"metaTitle":453,"metaDescription":454,"mainTitle":23707,"subtitle":472,"heroImage":23722,"ctaButton":495,"ctaLink":496},[452],{"data":23708,"content":23709,"nodeType":75},{},[23710,23716],{"data":23711,"content":23712,"nodeType":465},{},[23713],{"data":23714,"marks":23715,"value":464,"nodeType":83},{},[],{"data":23717,"content":23718,"nodeType":92},{},[23719],{"data":23720,"marks":23721,"value":230,"nodeType":83},{},[],{"metadata":23723,"sys":23726,"fields":23731},{"tags":23724,"concepts":23725},[],[],{"space":23727,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23729,"publishedVersion":63,"revision":45,"locale":29},{"sys":23728},{"type":12,"linkType":13,"id":14},{"sys":23730},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23732},{"url":487,"details":23733,"fileName":493,"contentType":494},{"size":489,"image":23734},{"width":491,"height":492},{"sys":23736,"fields":23739},{"id":23737,"createdAt":23738},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":23740,"slug":23741,"articleIntro":23740,"category":23742},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[23743],{"metadata":23744,"sys":23747,"fields":23754},{"tags":23745,"concepts":23746},[],[],{"space":23748,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23750,"publishedVersion":443,"revision":63,"contentType":23752,"locale":29},{"sys":23749},{"type":12,"linkType":13,"id":14},{"sys":23751},{"id":21,"type":12,"linkType":22},{"sys":23753},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23755,"metaTitle":453,"metaDescription":454,"mainTitle":23756,"subtitle":472,"heroImage":23771,"ctaButton":495,"ctaLink":496},[452],{"data":23757,"content":23758,"nodeType":75},{},[23759,23765],{"data":23760,"content":23761,"nodeType":465},{},[23762],{"data":23763,"marks":23764,"value":464,"nodeType":83},{},[],{"data":23766,"content":23767,"nodeType":92},{},[23768],{"data":23769,"marks":23770,"value":230,"nodeType":83},{},[],{"metadata":23772,"sys":23775,"fields":23780},{"tags":23773,"concepts":23774},[],[],{"space":23776,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23778,"publishedVersion":63,"revision":45,"locale":29},{"sys":23777},{"type":12,"linkType":13,"id":14},{"sys":23779},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23781},{"url":487,"details":23782,"fileName":493,"contentType":494},{"size":489,"image":23783},{"width":491,"height":492},{"sys":23785,"fields":23788},{"id":23786,"createdAt":23787},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":23789,"slug":23790,"articleIntro":23789,"category":23791},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[23792],{"metadata":23793,"sys":23796,"fields":23803},{"tags":23794,"concepts":23795},[],[],{"space":23797,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23799,"publishedVersion":443,"revision":63,"contentType":23801,"locale":29},{"sys":23798},{"type":12,"linkType":13,"id":14},{"sys":23800},{"id":21,"type":12,"linkType":22},{"sys":23802},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23804,"metaTitle":453,"metaDescription":454,"mainTitle":23805,"subtitle":472,"heroImage":23820,"ctaButton":495,"ctaLink":496},[452],{"data":23806,"content":23807,"nodeType":75},{},[23808,23814],{"data":23809,"content":23810,"nodeType":465},{},[23811],{"data":23812,"marks":23813,"value":464,"nodeType":83},{},[],{"data":23815,"content":23816,"nodeType":92},{},[23817],{"data":23818,"marks":23819,"value":230,"nodeType":83},{},[],{"metadata":23821,"sys":23824,"fields":23829},{"tags":23822,"concepts":23823},[],[],{"space":23825,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23827,"publishedVersion":63,"revision":45,"locale":29},{"sys":23826},{"type":12,"linkType":13,"id":14},{"sys":23828},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23830},{"url":487,"details":23831,"fileName":493,"contentType":494},{"size":489,"image":23832},{"width":491,"height":492},{"sys":23834,"fields":23837},{"id":23835,"createdAt":23836},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":23838,"slug":23839,"articleIntro":-1,"category":23840},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[23841],{"metadata":23842,"sys":23845,"fields":23852},{"tags":23843,"concepts":23844},[],[],{"space":23846,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23848,"publishedVersion":443,"revision":63,"contentType":23850,"locale":29},{"sys":23847},{"type":12,"linkType":13,"id":14},{"sys":23849},{"id":21,"type":12,"linkType":22},{"sys":23851},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23853,"metaTitle":453,"metaDescription":454,"mainTitle":23854,"subtitle":472,"heroImage":23869,"ctaButton":495,"ctaLink":496},[452],{"data":23855,"content":23856,"nodeType":75},{},[23857,23863],{"data":23858,"content":23859,"nodeType":465},{},[23860],{"data":23861,"marks":23862,"value":464,"nodeType":83},{},[],{"data":23864,"content":23865,"nodeType":92},{},[23866],{"data":23867,"marks":23868,"value":230,"nodeType":83},{},[],{"metadata":23870,"sys":23873,"fields":23878},{"tags":23871,"concepts":23872},[],[],{"space":23874,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23876,"publishedVersion":63,"revision":45,"locale":29},{"sys":23875},{"type":12,"linkType":13,"id":14},{"sys":23877},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23879},{"url":487,"details":23880,"fileName":493,"contentType":494},{"size":489,"image":23881},{"width":491,"height":492},{"sys":23883,"fields":23886},{"id":23884,"createdAt":23885},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":23887,"slug":23888,"articleIntro":23887,"category":23889},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[23890],{"metadata":23891,"sys":23894,"fields":23901},{"tags":23892,"concepts":23893},[],[],{"space":23895,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23897,"publishedVersion":443,"revision":63,"contentType":23899,"locale":29},{"sys":23896},{"type":12,"linkType":13,"id":14},{"sys":23898},{"id":21,"type":12,"linkType":22},{"sys":23900},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23902,"metaTitle":453,"metaDescription":454,"mainTitle":23903,"subtitle":472,"heroImage":23918,"ctaButton":495,"ctaLink":496},[452],{"data":23904,"content":23905,"nodeType":75},{},[23906,23912],{"data":23907,"content":23908,"nodeType":465},{},[23909],{"data":23910,"marks":23911,"value":464,"nodeType":83},{},[],{"data":23913,"content":23914,"nodeType":92},{},[23915],{"data":23916,"marks":23917,"value":230,"nodeType":83},{},[],{"metadata":23919,"sys":23922,"fields":23927},{"tags":23920,"concepts":23921},[],[],{"space":23923,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23925,"publishedVersion":63,"revision":45,"locale":29},{"sys":23924},{"type":12,"linkType":13,"id":14},{"sys":23926},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23928},{"url":487,"details":23929,"fileName":493,"contentType":494},{"size":489,"image":23930},{"width":491,"height":492},{"sys":23932,"fields":23935},{"id":23933,"createdAt":23934},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":23936,"slug":23937,"articleIntro":23936,"category":23938},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[23939],{"metadata":23940,"sys":23943,"fields":23950},{"tags":23941,"concepts":23942},[],[],{"space":23944,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23946,"publishedVersion":443,"revision":63,"contentType":23948,"locale":29},{"sys":23945},{"type":12,"linkType":13,"id":14},{"sys":23947},{"id":21,"type":12,"linkType":22},{"sys":23949},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":23951,"metaTitle":453,"metaDescription":454,"mainTitle":23952,"subtitle":472,"heroImage":23967,"ctaButton":495,"ctaLink":496},[452],{"data":23953,"content":23954,"nodeType":75},{},[23955,23961],{"data":23956,"content":23957,"nodeType":465},{},[23958],{"data":23959,"marks":23960,"value":464,"nodeType":83},{},[],{"data":23962,"content":23963,"nodeType":92},{},[23964],{"data":23965,"marks":23966,"value":230,"nodeType":83},{},[],{"metadata":23968,"sys":23971,"fields":23976},{"tags":23969,"concepts":23970},[],[],{"space":23972,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":23974,"publishedVersion":63,"revision":45,"locale":29},{"sys":23973},{"type":12,"linkType":13,"id":14},{"sys":23975},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":23977},{"url":487,"details":23978,"fileName":493,"contentType":494},{"size":489,"image":23979},{"width":491,"height":492},{"sys":23981,"fields":23984},{"id":23982,"createdAt":23983},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":23985,"slug":23986,"articleIntro":23985,"category":23987},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[23988],{"metadata":23989,"sys":23992,"fields":23999},{"tags":23990,"concepts":23991},[],[],{"space":23993,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":23995,"publishedVersion":443,"revision":63,"contentType":23997,"locale":29},{"sys":23994},{"type":12,"linkType":13,"id":14},{"sys":23996},{"id":21,"type":12,"linkType":22},{"sys":23998},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24000,"metaTitle":453,"metaDescription":454,"mainTitle":24001,"subtitle":472,"heroImage":24016,"ctaButton":495,"ctaLink":496},[452],{"data":24002,"content":24003,"nodeType":75},{},[24004,24010],{"data":24005,"content":24006,"nodeType":465},{},[24007],{"data":24008,"marks":24009,"value":464,"nodeType":83},{},[],{"data":24011,"content":24012,"nodeType":92},{},[24013],{"data":24014,"marks":24015,"value":230,"nodeType":83},{},[],{"metadata":24017,"sys":24020,"fields":24025},{"tags":24018,"concepts":24019},[],[],{"space":24021,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24023,"publishedVersion":63,"revision":45,"locale":29},{"sys":24022},{"type":12,"linkType":13,"id":14},{"sys":24024},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24026},{"url":487,"details":24027,"fileName":493,"contentType":494},{"size":489,"image":24028},{"width":491,"height":492},{"sys":24030,"fields":24033},{"id":24031,"createdAt":24032},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":24034,"slug":24035,"articleIntro":24034,"category":24036},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[24037],{"metadata":24038,"sys":24041,"fields":24048},{"tags":24039,"concepts":24040},[],[],{"space":24042,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24044,"publishedVersion":443,"revision":63,"contentType":24046,"locale":29},{"sys":24043},{"type":12,"linkType":13,"id":14},{"sys":24045},{"id":21,"type":12,"linkType":22},{"sys":24047},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24049,"metaTitle":453,"metaDescription":454,"mainTitle":24050,"subtitle":472,"heroImage":24065,"ctaButton":495,"ctaLink":496},[452],{"data":24051,"content":24052,"nodeType":75},{},[24053,24059],{"data":24054,"content":24055,"nodeType":465},{},[24056],{"data":24057,"marks":24058,"value":464,"nodeType":83},{},[],{"data":24060,"content":24061,"nodeType":92},{},[24062],{"data":24063,"marks":24064,"value":230,"nodeType":83},{},[],{"metadata":24066,"sys":24069,"fields":24074},{"tags":24067,"concepts":24068},[],[],{"space":24070,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24072,"publishedVersion":63,"revision":45,"locale":29},{"sys":24071},{"type":12,"linkType":13,"id":14},{"sys":24073},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24075},{"url":487,"details":24076,"fileName":493,"contentType":494},{"size":489,"image":24077},{"width":491,"height":492},{"sys":24079,"fields":24082},{"id":24080,"createdAt":24081},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":24083,"slug":24084,"articleIntro":24083,"category":24085},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[24086],{"metadata":24087,"sys":24090,"fields":24097},{"tags":24088,"concepts":24089},[],[],{"space":24091,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24093,"publishedVersion":443,"revision":63,"contentType":24095,"locale":29},{"sys":24092},{"type":12,"linkType":13,"id":14},{"sys":24094},{"id":21,"type":12,"linkType":22},{"sys":24096},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24098,"metaTitle":453,"metaDescription":454,"mainTitle":24099,"subtitle":472,"heroImage":24114,"ctaButton":495,"ctaLink":496},[452],{"data":24100,"content":24101,"nodeType":75},{},[24102,24108],{"data":24103,"content":24104,"nodeType":465},{},[24105],{"data":24106,"marks":24107,"value":464,"nodeType":83},{},[],{"data":24109,"content":24110,"nodeType":92},{},[24111],{"data":24112,"marks":24113,"value":230,"nodeType":83},{},[],{"metadata":24115,"sys":24118,"fields":24123},{"tags":24116,"concepts":24117},[],[],{"space":24119,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24121,"publishedVersion":63,"revision":45,"locale":29},{"sys":24120},{"type":12,"linkType":13,"id":14},{"sys":24122},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24124},{"url":487,"details":24125,"fileName":493,"contentType":494},{"size":489,"image":24126},{"width":491,"height":492},{"sys":24128,"fields":24131},{"id":24129,"createdAt":24130},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":24132,"slug":24133,"articleIntro":24132,"category":24134},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[24135],{"metadata":24136,"sys":24139,"fields":24146},{"tags":24137,"concepts":24138},[],[],{"space":24140,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24142,"publishedVersion":443,"revision":63,"contentType":24144,"locale":29},{"sys":24141},{"type":12,"linkType":13,"id":14},{"sys":24143},{"id":21,"type":12,"linkType":22},{"sys":24145},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24147,"metaTitle":453,"metaDescription":454,"mainTitle":24148,"subtitle":472,"heroImage":24163,"ctaButton":495,"ctaLink":496},[452],{"data":24149,"content":24150,"nodeType":75},{},[24151,24157],{"data":24152,"content":24153,"nodeType":465},{},[24154],{"data":24155,"marks":24156,"value":464,"nodeType":83},{},[],{"data":24158,"content":24159,"nodeType":92},{},[24160],{"data":24161,"marks":24162,"value":230,"nodeType":83},{},[],{"metadata":24164,"sys":24167,"fields":24172},{"tags":24165,"concepts":24166},[],[],{"space":24168,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24170,"publishedVersion":63,"revision":45,"locale":29},{"sys":24169},{"type":12,"linkType":13,"id":14},{"sys":24171},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24173},{"url":487,"details":24174,"fileName":493,"contentType":494},{"size":489,"image":24175},{"width":491,"height":492},{"sys":24177,"fields":24180},{"id":24178,"createdAt":24179},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":24181,"slug":24182,"articleIntro":24181,"category":24183},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[24184],{"metadata":24185,"sys":24188,"fields":24195},{"tags":24186,"concepts":24187},[],[],{"space":24189,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24191,"publishedVersion":443,"revision":63,"contentType":24193,"locale":29},{"sys":24190},{"type":12,"linkType":13,"id":14},{"sys":24192},{"id":21,"type":12,"linkType":22},{"sys":24194},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24196,"metaTitle":453,"metaDescription":454,"mainTitle":24197,"subtitle":472,"heroImage":24212,"ctaButton":495,"ctaLink":496},[452],{"data":24198,"content":24199,"nodeType":75},{},[24200,24206],{"data":24201,"content":24202,"nodeType":465},{},[24203],{"data":24204,"marks":24205,"value":464,"nodeType":83},{},[],{"data":24207,"content":24208,"nodeType":92},{},[24209],{"data":24210,"marks":24211,"value":230,"nodeType":83},{},[],{"metadata":24213,"sys":24216,"fields":24221},{"tags":24214,"concepts":24215},[],[],{"space":24217,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24219,"publishedVersion":63,"revision":45,"locale":29},{"sys":24218},{"type":12,"linkType":13,"id":14},{"sys":24220},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24222},{"url":487,"details":24223,"fileName":493,"contentType":494},{"size":489,"image":24224},{"width":491,"height":492},{"sys":24226,"fields":24229},{"id":24227,"createdAt":24228},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":24230,"slug":24231,"articleIntro":24230,"category":24232},"2751 - Dépôts","compte-2751-depots",[24233],{"metadata":24234,"sys":24237,"fields":24244},{"tags":24235,"concepts":24236},[],[],{"space":24238,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24240,"publishedVersion":443,"revision":63,"contentType":24242,"locale":29},{"sys":24239},{"type":12,"linkType":13,"id":14},{"sys":24241},{"id":21,"type":12,"linkType":22},{"sys":24243},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24245,"metaTitle":453,"metaDescription":454,"mainTitle":24246,"subtitle":472,"heroImage":24261,"ctaButton":495,"ctaLink":496},[452],{"data":24247,"content":24248,"nodeType":75},{},[24249,24255],{"data":24250,"content":24251,"nodeType":465},{},[24252],{"data":24253,"marks":24254,"value":464,"nodeType":83},{},[],{"data":24256,"content":24257,"nodeType":92},{},[24258],{"data":24259,"marks":24260,"value":230,"nodeType":83},{},[],{"metadata":24262,"sys":24265,"fields":24270},{"tags":24263,"concepts":24264},[],[],{"space":24266,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24268,"publishedVersion":63,"revision":45,"locale":29},{"sys":24267},{"type":12,"linkType":13,"id":14},{"sys":24269},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24271},{"url":487,"details":24272,"fileName":493,"contentType":494},{"size":489,"image":24273},{"width":491,"height":492},{"sys":24275,"fields":24278},{"id":24276,"createdAt":24277},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":24279,"slug":24280,"articleIntro":24279,"category":24281},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[24282],{"metadata":24283,"sys":24286,"fields":24293},{"tags":24284,"concepts":24285},[],[],{"space":24287,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24289,"publishedVersion":443,"revision":63,"contentType":24291,"locale":29},{"sys":24288},{"type":12,"linkType":13,"id":14},{"sys":24290},{"id":21,"type":12,"linkType":22},{"sys":24292},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24294,"metaTitle":453,"metaDescription":454,"mainTitle":24295,"subtitle":472,"heroImage":24310,"ctaButton":495,"ctaLink":496},[452],{"data":24296,"content":24297,"nodeType":75},{},[24298,24304],{"data":24299,"content":24300,"nodeType":465},{},[24301],{"data":24302,"marks":24303,"value":464,"nodeType":83},{},[],{"data":24305,"content":24306,"nodeType":92},{},[24307],{"data":24308,"marks":24309,"value":230,"nodeType":83},{},[],{"metadata":24311,"sys":24314,"fields":24319},{"tags":24312,"concepts":24313},[],[],{"space":24315,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24317,"publishedVersion":63,"revision":45,"locale":29},{"sys":24316},{"type":12,"linkType":13,"id":14},{"sys":24318},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24320},{"url":487,"details":24321,"fileName":493,"contentType":494},{"size":489,"image":24322},{"width":491,"height":492},{"sys":24324,"fields":24327},{"id":24325,"createdAt":24326},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":24328,"slug":24329,"articleIntro":24328,"category":24330},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[24331],{"metadata":24332,"sys":24335,"fields":24342},{"tags":24333,"concepts":24334},[],[],{"space":24336,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24338,"publishedVersion":443,"revision":63,"contentType":24340,"locale":29},{"sys":24337},{"type":12,"linkType":13,"id":14},{"sys":24339},{"id":21,"type":12,"linkType":22},{"sys":24341},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24343,"metaTitle":453,"metaDescription":454,"mainTitle":24344,"subtitle":472,"heroImage":24359,"ctaButton":495,"ctaLink":496},[452],{"data":24345,"content":24346,"nodeType":75},{},[24347,24353],{"data":24348,"content":24349,"nodeType":465},{},[24350],{"data":24351,"marks":24352,"value":464,"nodeType":83},{},[],{"data":24354,"content":24355,"nodeType":92},{},[24356],{"data":24357,"marks":24358,"value":230,"nodeType":83},{},[],{"metadata":24360,"sys":24363,"fields":24368},{"tags":24361,"concepts":24362},[],[],{"space":24364,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24366,"publishedVersion":63,"revision":45,"locale":29},{"sys":24365},{"type":12,"linkType":13,"id":14},{"sys":24367},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24369},{"url":487,"details":24370,"fileName":493,"contentType":494},{"size":489,"image":24371},{"width":491,"height":492},{"sys":24373,"fields":24376},{"id":24374,"createdAt":24375},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":24377,"slug":24378,"articleIntro":24377,"category":24379},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[24380],{"metadata":24381,"sys":24384,"fields":24391},{"tags":24382,"concepts":24383},[],[],{"space":24385,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24387,"publishedVersion":443,"revision":63,"contentType":24389,"locale":29},{"sys":24386},{"type":12,"linkType":13,"id":14},{"sys":24388},{"id":21,"type":12,"linkType":22},{"sys":24390},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24392,"metaTitle":453,"metaDescription":454,"mainTitle":24393,"subtitle":472,"heroImage":24408,"ctaButton":495,"ctaLink":496},[452],{"data":24394,"content":24395,"nodeType":75},{},[24396,24402],{"data":24397,"content":24398,"nodeType":465},{},[24399],{"data":24400,"marks":24401,"value":464,"nodeType":83},{},[],{"data":24403,"content":24404,"nodeType":92},{},[24405],{"data":24406,"marks":24407,"value":230,"nodeType":83},{},[],{"metadata":24409,"sys":24412,"fields":24417},{"tags":24410,"concepts":24411},[],[],{"space":24413,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24415,"publishedVersion":63,"revision":45,"locale":29},{"sys":24414},{"type":12,"linkType":13,"id":14},{"sys":24416},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24418},{"url":487,"details":24419,"fileName":493,"contentType":494},{"size":489,"image":24420},{"width":491,"height":492},{"sys":24422,"fields":24425},{"id":24423,"createdAt":24424},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":24426,"slug":24427,"articleIntro":-1,"category":24428},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[24429],{"metadata":24430,"sys":24433,"fields":24440},{"tags":24431,"concepts":24432},[],[],{"space":24434,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24436,"publishedVersion":443,"revision":63,"contentType":24438,"locale":29},{"sys":24435},{"type":12,"linkType":13,"id":14},{"sys":24437},{"id":21,"type":12,"linkType":22},{"sys":24439},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24441,"metaTitle":453,"metaDescription":454,"mainTitle":24442,"subtitle":472,"heroImage":24457,"ctaButton":495,"ctaLink":496},[452],{"data":24443,"content":24444,"nodeType":75},{},[24445,24451],{"data":24446,"content":24447,"nodeType":465},{},[24448],{"data":24449,"marks":24450,"value":464,"nodeType":83},{},[],{"data":24452,"content":24453,"nodeType":92},{},[24454],{"data":24455,"marks":24456,"value":230,"nodeType":83},{},[],{"metadata":24458,"sys":24461,"fields":24466},{"tags":24459,"concepts":24460},[],[],{"space":24462,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24464,"publishedVersion":63,"revision":45,"locale":29},{"sys":24463},{"type":12,"linkType":13,"id":14},{"sys":24465},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24467},{"url":487,"details":24468,"fileName":493,"contentType":494},{"size":489,"image":24469},{"width":491,"height":492},{"sys":24471,"fields":24474},{"id":24472,"createdAt":24473},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":24475,"slug":24476,"articleIntro":24475,"category":24477},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[24478],{"metadata":24479,"sys":24482,"fields":24489},{"tags":24480,"concepts":24481},[],[],{"space":24483,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24485,"publishedVersion":443,"revision":63,"contentType":24487,"locale":29},{"sys":24484},{"type":12,"linkType":13,"id":14},{"sys":24486},{"id":21,"type":12,"linkType":22},{"sys":24488},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24490,"metaTitle":453,"metaDescription":454,"mainTitle":24491,"subtitle":472,"heroImage":24506,"ctaButton":495,"ctaLink":496},[452],{"data":24492,"content":24493,"nodeType":75},{},[24494,24500],{"data":24495,"content":24496,"nodeType":465},{},[24497],{"data":24498,"marks":24499,"value":464,"nodeType":83},{},[],{"data":24501,"content":24502,"nodeType":92},{},[24503],{"data":24504,"marks":24505,"value":230,"nodeType":83},{},[],{"metadata":24507,"sys":24510,"fields":24515},{"tags":24508,"concepts":24509},[],[],{"space":24511,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24513,"publishedVersion":63,"revision":45,"locale":29},{"sys":24512},{"type":12,"linkType":13,"id":14},{"sys":24514},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24516},{"url":487,"details":24517,"fileName":493,"contentType":494},{"size":489,"image":24518},{"width":491,"height":492},{"sys":24520,"fields":24523},{"id":24521,"createdAt":24522},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":24524,"slug":24525,"articleIntro":24524,"category":24526},"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",[24527],{"metadata":24528,"sys":24531,"fields":24538},{"tags":24529,"concepts":24530},[],[],{"space":24532,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24534,"publishedVersion":443,"revision":63,"contentType":24536,"locale":29},{"sys":24533},{"type":12,"linkType":13,"id":14},{"sys":24535},{"id":21,"type":12,"linkType":22},{"sys":24537},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24539,"metaTitle":453,"metaDescription":454,"mainTitle":24540,"subtitle":472,"heroImage":24555,"ctaButton":495,"ctaLink":496},[452],{"data":24541,"content":24542,"nodeType":75},{},[24543,24549],{"data":24544,"content":24545,"nodeType":465},{},[24546],{"data":24547,"marks":24548,"value":464,"nodeType":83},{},[],{"data":24550,"content":24551,"nodeType":92},{},[24552],{"data":24553,"marks":24554,"value":230,"nodeType":83},{},[],{"metadata":24556,"sys":24559,"fields":24564},{"tags":24557,"concepts":24558},[],[],{"space":24560,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24562,"publishedVersion":63,"revision":45,"locale":29},{"sys":24561},{"type":12,"linkType":13,"id":14},{"sys":24563},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24565},{"url":487,"details":24566,"fileName":493,"contentType":494},{"size":489,"image":24567},{"width":491,"height":492},{"sys":24569,"fields":24572},{"id":24570,"createdAt":24571},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":24573,"slug":24574,"articleIntro":24573,"category":24575},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[24576],{"metadata":24577,"sys":24580,"fields":24587},{"tags":24578,"concepts":24579},[],[],{"space":24581,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24583,"publishedVersion":443,"revision":63,"contentType":24585,"locale":29},{"sys":24582},{"type":12,"linkType":13,"id":14},{"sys":24584},{"id":21,"type":12,"linkType":22},{"sys":24586},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24588,"metaTitle":453,"metaDescription":454,"mainTitle":24589,"subtitle":472,"heroImage":24604,"ctaButton":495,"ctaLink":496},[452],{"data":24590,"content":24591,"nodeType":75},{},[24592,24598],{"data":24593,"content":24594,"nodeType":465},{},[24595],{"data":24596,"marks":24597,"value":464,"nodeType":83},{},[],{"data":24599,"content":24600,"nodeType":92},{},[24601],{"data":24602,"marks":24603,"value":230,"nodeType":83},{},[],{"metadata":24605,"sys":24608,"fields":24613},{"tags":24606,"concepts":24607},[],[],{"space":24609,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24611,"publishedVersion":63,"revision":45,"locale":29},{"sys":24610},{"type":12,"linkType":13,"id":14},{"sys":24612},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24614},{"url":487,"details":24615,"fileName":493,"contentType":494},{"size":489,"image":24616},{"width":491,"height":492},{"sys":24618,"fields":24621},{"id":24619,"createdAt":24620},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":24622,"slug":24623,"articleIntro":24622,"category":24624},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[24625],{"metadata":24626,"sys":24629,"fields":24636},{"tags":24627,"concepts":24628},[],[],{"space":24630,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24632,"publishedVersion":443,"revision":63,"contentType":24634,"locale":29},{"sys":24631},{"type":12,"linkType":13,"id":14},{"sys":24633},{"id":21,"type":12,"linkType":22},{"sys":24635},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24637,"metaTitle":453,"metaDescription":454,"mainTitle":24638,"subtitle":472,"heroImage":24653,"ctaButton":495,"ctaLink":496},[452],{"data":24639,"content":24640,"nodeType":75},{},[24641,24647],{"data":24642,"content":24643,"nodeType":465},{},[24644],{"data":24645,"marks":24646,"value":464,"nodeType":83},{},[],{"data":24648,"content":24649,"nodeType":92},{},[24650],{"data":24651,"marks":24652,"value":230,"nodeType":83},{},[],{"metadata":24654,"sys":24657,"fields":24662},{"tags":24655,"concepts":24656},[],[],{"space":24658,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24660,"publishedVersion":63,"revision":45,"locale":29},{"sys":24659},{"type":12,"linkType":13,"id":14},{"sys":24661},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24663},{"url":487,"details":24664,"fileName":493,"contentType":494},{"size":489,"image":24665},{"width":491,"height":492},{"sys":24667,"fields":24670},{"id":24668,"createdAt":24669},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":24671,"slug":24672,"articleIntro":24671,"category":24673},"6248 - Divers","compte-6248-divers",[24674],{"metadata":24675,"sys":24678,"fields":24685},{"tags":24676,"concepts":24677},[],[],{"space":24679,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24681,"publishedVersion":443,"revision":63,"contentType":24683,"locale":29},{"sys":24680},{"type":12,"linkType":13,"id":14},{"sys":24682},{"id":21,"type":12,"linkType":22},{"sys":24684},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24686,"metaTitle":453,"metaDescription":454,"mainTitle":24687,"subtitle":472,"heroImage":24702,"ctaButton":495,"ctaLink":496},[452],{"data":24688,"content":24689,"nodeType":75},{},[24690,24696],{"data":24691,"content":24692,"nodeType":465},{},[24693],{"data":24694,"marks":24695,"value":464,"nodeType":83},{},[],{"data":24697,"content":24698,"nodeType":92},{},[24699],{"data":24700,"marks":24701,"value":230,"nodeType":83},{},[],{"metadata":24703,"sys":24706,"fields":24711},{"tags":24704,"concepts":24705},[],[],{"space":24707,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24709,"publishedVersion":63,"revision":45,"locale":29},{"sys":24708},{"type":12,"linkType":13,"id":14},{"sys":24710},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24712},{"url":487,"details":24713,"fileName":493,"contentType":494},{"size":489,"image":24714},{"width":491,"height":492},{"sys":24716,"fields":24718},{"id":24717,"createdAt":16141},"IZVxgFtKjx89x5I04Z8oh",{"title":24719,"slug":24720,"articleIntro":24719,"category":24721},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[24722],{"metadata":24723,"sys":24726,"fields":24733},{"tags":24724,"concepts":24725},[],[],{"space":24727,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24729,"publishedVersion":443,"revision":63,"contentType":24731,"locale":29},{"sys":24728},{"type":12,"linkType":13,"id":14},{"sys":24730},{"id":21,"type":12,"linkType":22},{"sys":24732},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24734,"metaTitle":453,"metaDescription":454,"mainTitle":24735,"subtitle":472,"heroImage":24750,"ctaButton":495,"ctaLink":496},[452],{"data":24736,"content":24737,"nodeType":75},{},[24738,24744],{"data":24739,"content":24740,"nodeType":465},{},[24741],{"data":24742,"marks":24743,"value":464,"nodeType":83},{},[],{"data":24745,"content":24746,"nodeType":92},{},[24747],{"data":24748,"marks":24749,"value":230,"nodeType":83},{},[],{"metadata":24751,"sys":24754,"fields":24759},{"tags":24752,"concepts":24753},[],[],{"space":24755,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24757,"publishedVersion":63,"revision":45,"locale":29},{"sys":24756},{"type":12,"linkType":13,"id":14},{"sys":24758},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24760},{"url":487,"details":24761,"fileName":493,"contentType":494},{"size":489,"image":24762},{"width":491,"height":492},{"sys":24764,"fields":24767},{"id":24765,"createdAt":24766},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":24768,"slug":24769,"articleIntro":24768,"category":24770},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[24771],{"metadata":24772,"sys":24775,"fields":24782},{"tags":24773,"concepts":24774},[],[],{"space":24776,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24778,"publishedVersion":443,"revision":63,"contentType":24780,"locale":29},{"sys":24777},{"type":12,"linkType":13,"id":14},{"sys":24779},{"id":21,"type":12,"linkType":22},{"sys":24781},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24783,"metaTitle":453,"metaDescription":454,"mainTitle":24784,"subtitle":472,"heroImage":24799,"ctaButton":495,"ctaLink":496},[452],{"data":24785,"content":24786,"nodeType":75},{},[24787,24793],{"data":24788,"content":24789,"nodeType":465},{},[24790],{"data":24791,"marks":24792,"value":464,"nodeType":83},{},[],{"data":24794,"content":24795,"nodeType":92},{},[24796],{"data":24797,"marks":24798,"value":230,"nodeType":83},{},[],{"metadata":24800,"sys":24803,"fields":24808},{"tags":24801,"concepts":24802},[],[],{"space":24804,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24806,"publishedVersion":63,"revision":45,"locale":29},{"sys":24805},{"type":12,"linkType":13,"id":14},{"sys":24807},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24809},{"url":487,"details":24810,"fileName":493,"contentType":494},{"size":489,"image":24811},{"width":491,"height":492},{"sys":24813,"fields":24816},{"id":24814,"createdAt":24815},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":24817,"slug":24818,"articleIntro":-1,"category":24819},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[24820],{"metadata":24821,"sys":24824,"fields":24831},{"tags":24822,"concepts":24823},[],[],{"space":24825,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24827,"publishedVersion":443,"revision":63,"contentType":24829,"locale":29},{"sys":24826},{"type":12,"linkType":13,"id":14},{"sys":24828},{"id":21,"type":12,"linkType":22},{"sys":24830},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24832,"metaTitle":453,"metaDescription":454,"mainTitle":24833,"subtitle":472,"heroImage":24848,"ctaButton":495,"ctaLink":496},[452],{"data":24834,"content":24835,"nodeType":75},{},[24836,24842],{"data":24837,"content":24838,"nodeType":465},{},[24839],{"data":24840,"marks":24841,"value":464,"nodeType":83},{},[],{"data":24843,"content":24844,"nodeType":92},{},[24845],{"data":24846,"marks":24847,"value":230,"nodeType":83},{},[],{"metadata":24849,"sys":24852,"fields":24857},{"tags":24850,"concepts":24851},[],[],{"space":24853,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24855,"publishedVersion":63,"revision":45,"locale":29},{"sys":24854},{"type":12,"linkType":13,"id":14},{"sys":24856},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24858},{"url":487,"details":24859,"fileName":493,"contentType":494},{"size":489,"image":24860},{"width":491,"height":492},{"sys":24862,"fields":24865},{"id":24863,"createdAt":24864},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":24866,"slug":24867,"articleIntro":24866,"category":24868},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[24869],{"metadata":24870,"sys":24873,"fields":24880},{"tags":24871,"concepts":24872},[],[],{"space":24874,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24876,"publishedVersion":443,"revision":63,"contentType":24878,"locale":29},{"sys":24875},{"type":12,"linkType":13,"id":14},{"sys":24877},{"id":21,"type":12,"linkType":22},{"sys":24879},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24881,"metaTitle":453,"metaDescription":454,"mainTitle":24882,"subtitle":472,"heroImage":24897,"ctaButton":495,"ctaLink":496},[452],{"data":24883,"content":24884,"nodeType":75},{},[24885,24891],{"data":24886,"content":24887,"nodeType":465},{},[24888],{"data":24889,"marks":24890,"value":464,"nodeType":83},{},[],{"data":24892,"content":24893,"nodeType":92},{},[24894],{"data":24895,"marks":24896,"value":230,"nodeType":83},{},[],{"metadata":24898,"sys":24901,"fields":24906},{"tags":24899,"concepts":24900},[],[],{"space":24902,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24904,"publishedVersion":63,"revision":45,"locale":29},{"sys":24903},{"type":12,"linkType":13,"id":14},{"sys":24905},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24907},{"url":487,"details":24908,"fileName":493,"contentType":494},{"size":489,"image":24909},{"width":491,"height":492},{"sys":24911,"fields":24914},{"id":24912,"createdAt":24913},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":24915,"slug":24916,"articleIntro":24915,"category":24917},"472 - Comptes d'attente","compte-472-comptes-d-attente",[24918],{"metadata":24919,"sys":24922,"fields":24929},{"tags":24920,"concepts":24921},[],[],{"space":24923,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24925,"publishedVersion":443,"revision":63,"contentType":24927,"locale":29},{"sys":24924},{"type":12,"linkType":13,"id":14},{"sys":24926},{"id":21,"type":12,"linkType":22},{"sys":24928},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24930,"metaTitle":453,"metaDescription":454,"mainTitle":24931,"subtitle":472,"heroImage":24946,"ctaButton":495,"ctaLink":496},[452],{"data":24932,"content":24933,"nodeType":75},{},[24934,24940],{"data":24935,"content":24936,"nodeType":465},{},[24937],{"data":24938,"marks":24939,"value":464,"nodeType":83},{},[],{"data":24941,"content":24942,"nodeType":92},{},[24943],{"data":24944,"marks":24945,"value":230,"nodeType":83},{},[],{"metadata":24947,"sys":24950,"fields":24955},{"tags":24948,"concepts":24949},[],[],{"space":24951,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":24953,"publishedVersion":63,"revision":45,"locale":29},{"sys":24952},{"type":12,"linkType":13,"id":14},{"sys":24954},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":24956},{"url":487,"details":24957,"fileName":493,"contentType":494},{"size":489,"image":24958},{"width":491,"height":492},{"sys":24960,"fields":24963},{"id":24961,"createdAt":24962},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":24964,"slug":24965,"articleIntro":24964,"category":24966},"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",[24967],{"metadata":24968,"sys":24971,"fields":24978},{"tags":24969,"concepts":24970},[],[],{"space":24972,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":24974,"publishedVersion":443,"revision":63,"contentType":24976,"locale":29},{"sys":24973},{"type":12,"linkType":13,"id":14},{"sys":24975},{"id":21,"type":12,"linkType":22},{"sys":24977},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":24979,"metaTitle":453,"metaDescription":454,"mainTitle":24980,"subtitle":472,"heroImage":24995,"ctaButton":495,"ctaLink":496},[452],{"data":24981,"content":24982,"nodeType":75},{},[24983,24989],{"data":24984,"content":24985,"nodeType":465},{},[24986],{"data":24987,"marks":24988,"value":464,"nodeType":83},{},[],{"data":24990,"content":24991,"nodeType":92},{},[24992],{"data":24993,"marks":24994,"value":230,"nodeType":83},{},[],{"metadata":24996,"sys":24999,"fields":25004},{"tags":24997,"concepts":24998},[],[],{"space":25000,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25002,"publishedVersion":63,"revision":45,"locale":29},{"sys":25001},{"type":12,"linkType":13,"id":14},{"sys":25003},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25005},{"url":487,"details":25006,"fileName":493,"contentType":494},{"size":489,"image":25007},{"width":491,"height":492},{"sys":25009,"fields":25012},{"id":25010,"createdAt":25011},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":25013,"slug":25014,"articleIntro":25013,"category":25015},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[25016],{"metadata":25017,"sys":25020,"fields":25027},{"tags":25018,"concepts":25019},[],[],{"space":25021,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25023,"publishedVersion":443,"revision":63,"contentType":25025,"locale":29},{"sys":25022},{"type":12,"linkType":13,"id":14},{"sys":25024},{"id":21,"type":12,"linkType":22},{"sys":25026},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25028,"metaTitle":453,"metaDescription":454,"mainTitle":25029,"subtitle":472,"heroImage":25044,"ctaButton":495,"ctaLink":496},[452],{"data":25030,"content":25031,"nodeType":75},{},[25032,25038],{"data":25033,"content":25034,"nodeType":465},{},[25035],{"data":25036,"marks":25037,"value":464,"nodeType":83},{},[],{"data":25039,"content":25040,"nodeType":92},{},[25041],{"data":25042,"marks":25043,"value":230,"nodeType":83},{},[],{"metadata":25045,"sys":25048,"fields":25053},{"tags":25046,"concepts":25047},[],[],{"space":25049,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25051,"publishedVersion":63,"revision":45,"locale":29},{"sys":25050},{"type":12,"linkType":13,"id":14},{"sys":25052},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25054},{"url":487,"details":25055,"fileName":493,"contentType":494},{"size":489,"image":25056},{"width":491,"height":492},{"sys":25058,"fields":25061},{"id":25059,"createdAt":25060},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":25062,"slug":25063,"articleIntro":25062,"category":25064},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[25065],{"metadata":25066,"sys":25069,"fields":25076},{"tags":25067,"concepts":25068},[],[],{"space":25070,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25072,"publishedVersion":443,"revision":63,"contentType":25074,"locale":29},{"sys":25071},{"type":12,"linkType":13,"id":14},{"sys":25073},{"id":21,"type":12,"linkType":22},{"sys":25075},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25077,"metaTitle":453,"metaDescription":454,"mainTitle":25078,"subtitle":472,"heroImage":25093,"ctaButton":495,"ctaLink":496},[452],{"data":25079,"content":25080,"nodeType":75},{},[25081,25087],{"data":25082,"content":25083,"nodeType":465},{},[25084],{"data":25085,"marks":25086,"value":464,"nodeType":83},{},[],{"data":25088,"content":25089,"nodeType":92},{},[25090],{"data":25091,"marks":25092,"value":230,"nodeType":83},{},[],{"metadata":25094,"sys":25097,"fields":25102},{"tags":25095,"concepts":25096},[],[],{"space":25098,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25100,"publishedVersion":63,"revision":45,"locale":29},{"sys":25099},{"type":12,"linkType":13,"id":14},{"sys":25101},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25103},{"url":487,"details":25104,"fileName":493,"contentType":494},{"size":489,"image":25105},{"width":491,"height":492},{"sys":25107,"fields":25110},{"id":25108,"createdAt":25109},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":25111,"slug":25112,"articleIntro":25111,"category":25113},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[25114],{"metadata":25115,"sys":25118,"fields":25125},{"tags":25116,"concepts":25117},[],[],{"space":25119,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25121,"publishedVersion":443,"revision":63,"contentType":25123,"locale":29},{"sys":25120},{"type":12,"linkType":13,"id":14},{"sys":25122},{"id":21,"type":12,"linkType":22},{"sys":25124},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25126,"metaTitle":453,"metaDescription":454,"mainTitle":25127,"subtitle":472,"heroImage":25142,"ctaButton":495,"ctaLink":496},[452],{"data":25128,"content":25129,"nodeType":75},{},[25130,25136],{"data":25131,"content":25132,"nodeType":465},{},[25133],{"data":25134,"marks":25135,"value":464,"nodeType":83},{},[],{"data":25137,"content":25138,"nodeType":92},{},[25139],{"data":25140,"marks":25141,"value":230,"nodeType":83},{},[],{"metadata":25143,"sys":25146,"fields":25151},{"tags":25144,"concepts":25145},[],[],{"space":25147,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25149,"publishedVersion":63,"revision":45,"locale":29},{"sys":25148},{"type":12,"linkType":13,"id":14},{"sys":25150},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25152},{"url":487,"details":25153,"fileName":493,"contentType":494},{"size":489,"image":25154},{"width":491,"height":492},{"sys":25156,"fields":25159},{"id":25157,"createdAt":25158},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":25160,"slug":25161,"articleIntro":25160,"category":25162},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[25163],{"metadata":25164,"sys":25167,"fields":25174},{"tags":25165,"concepts":25166},[],[],{"space":25168,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25170,"publishedVersion":443,"revision":63,"contentType":25172,"locale":29},{"sys":25169},{"type":12,"linkType":13,"id":14},{"sys":25171},{"id":21,"type":12,"linkType":22},{"sys":25173},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25175,"metaTitle":453,"metaDescription":454,"mainTitle":25176,"subtitle":472,"heroImage":25191,"ctaButton":495,"ctaLink":496},[452],{"data":25177,"content":25178,"nodeType":75},{},[25179,25185],{"data":25180,"content":25181,"nodeType":465},{},[25182],{"data":25183,"marks":25184,"value":464,"nodeType":83},{},[],{"data":25186,"content":25187,"nodeType":92},{},[25188],{"data":25189,"marks":25190,"value":230,"nodeType":83},{},[],{"metadata":25192,"sys":25195,"fields":25200},{"tags":25193,"concepts":25194},[],[],{"space":25196,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25198,"publishedVersion":63,"revision":45,"locale":29},{"sys":25197},{"type":12,"linkType":13,"id":14},{"sys":25199},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25201},{"url":487,"details":25202,"fileName":493,"contentType":494},{"size":489,"image":25203},{"width":491,"height":492},{"sys":25205,"fields":25208},{"id":25206,"createdAt":25207},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":25209,"slug":25210,"articleIntro":25209,"category":25211},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[25212],{"metadata":25213,"sys":25216,"fields":25223},{"tags":25214,"concepts":25215},[],[],{"space":25217,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25219,"publishedVersion":443,"revision":63,"contentType":25221,"locale":29},{"sys":25218},{"type":12,"linkType":13,"id":14},{"sys":25220},{"id":21,"type":12,"linkType":22},{"sys":25222},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25224,"metaTitle":453,"metaDescription":454,"mainTitle":25225,"subtitle":472,"heroImage":25240,"ctaButton":495,"ctaLink":496},[452],{"data":25226,"content":25227,"nodeType":75},{},[25228,25234],{"data":25229,"content":25230,"nodeType":465},{},[25231],{"data":25232,"marks":25233,"value":464,"nodeType":83},{},[],{"data":25235,"content":25236,"nodeType":92},{},[25237],{"data":25238,"marks":25239,"value":230,"nodeType":83},{},[],{"metadata":25241,"sys":25244,"fields":25249},{"tags":25242,"concepts":25243},[],[],{"space":25245,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25247,"publishedVersion":63,"revision":45,"locale":29},{"sys":25246},{"type":12,"linkType":13,"id":14},{"sys":25248},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25250},{"url":487,"details":25251,"fileName":493,"contentType":494},{"size":489,"image":25252},{"width":491,"height":492},{"sys":25254,"fields":25257},{"id":25255,"createdAt":25256},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":25258,"slug":25259,"articleIntro":25258,"category":25260},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[25261],{"metadata":25262,"sys":25265,"fields":25272},{"tags":25263,"concepts":25264},[],[],{"space":25266,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25268,"publishedVersion":443,"revision":63,"contentType":25270,"locale":29},{"sys":25267},{"type":12,"linkType":13,"id":14},{"sys":25269},{"id":21,"type":12,"linkType":22},{"sys":25271},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25273,"metaTitle":453,"metaDescription":454,"mainTitle":25274,"subtitle":472,"heroImage":25289,"ctaButton":495,"ctaLink":496},[452],{"data":25275,"content":25276,"nodeType":75},{},[25277,25283],{"data":25278,"content":25279,"nodeType":465},{},[25280],{"data":25281,"marks":25282,"value":464,"nodeType":83},{},[],{"data":25284,"content":25285,"nodeType":92},{},[25286],{"data":25287,"marks":25288,"value":230,"nodeType":83},{},[],{"metadata":25290,"sys":25293,"fields":25298},{"tags":25291,"concepts":25292},[],[],{"space":25294,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25296,"publishedVersion":63,"revision":45,"locale":29},{"sys":25295},{"type":12,"linkType":13,"id":14},{"sys":25297},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25299},{"url":487,"details":25300,"fileName":493,"contentType":494},{"size":489,"image":25301},{"width":491,"height":492},{"sys":25303,"fields":25306},{"id":25304,"createdAt":25305},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":25307,"slug":25308,"articleIntro":25307,"category":25309},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[25310],{"metadata":25311,"sys":25314,"fields":25321},{"tags":25312,"concepts":25313},[],[],{"space":25315,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25317,"publishedVersion":443,"revision":63,"contentType":25319,"locale":29},{"sys":25316},{"type":12,"linkType":13,"id":14},{"sys":25318},{"id":21,"type":12,"linkType":22},{"sys":25320},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25322,"metaTitle":453,"metaDescription":454,"mainTitle":25323,"subtitle":472,"heroImage":25338,"ctaButton":495,"ctaLink":496},[452],{"data":25324,"content":25325,"nodeType":75},{},[25326,25332],{"data":25327,"content":25328,"nodeType":465},{},[25329],{"data":25330,"marks":25331,"value":464,"nodeType":83},{},[],{"data":25333,"content":25334,"nodeType":92},{},[25335],{"data":25336,"marks":25337,"value":230,"nodeType":83},{},[],{"metadata":25339,"sys":25342,"fields":25347},{"tags":25340,"concepts":25341},[],[],{"space":25343,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25345,"publishedVersion":63,"revision":45,"locale":29},{"sys":25344},{"type":12,"linkType":13,"id":14},{"sys":25346},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25348},{"url":487,"details":25349,"fileName":493,"contentType":494},{"size":489,"image":25350},{"width":491,"height":492},{"sys":25352,"fields":25355},{"id":25353,"createdAt":25354},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":25356,"slug":25357,"articleIntro":25356,"category":25358},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[25359],{"metadata":25360,"sys":25363,"fields":25370},{"tags":25361,"concepts":25362},[],[],{"space":25364,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25366,"publishedVersion":443,"revision":63,"contentType":25368,"locale":29},{"sys":25365},{"type":12,"linkType":13,"id":14},{"sys":25367},{"id":21,"type":12,"linkType":22},{"sys":25369},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25371,"metaTitle":453,"metaDescription":454,"mainTitle":25372,"subtitle":472,"heroImage":25387,"ctaButton":495,"ctaLink":496},[452],{"data":25373,"content":25374,"nodeType":75},{},[25375,25381],{"data":25376,"content":25377,"nodeType":465},{},[25378],{"data":25379,"marks":25380,"value":464,"nodeType":83},{},[],{"data":25382,"content":25383,"nodeType":92},{},[25384],{"data":25385,"marks":25386,"value":230,"nodeType":83},{},[],{"metadata":25388,"sys":25391,"fields":25396},{"tags":25389,"concepts":25390},[],[],{"space":25392,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25394,"publishedVersion":63,"revision":45,"locale":29},{"sys":25393},{"type":12,"linkType":13,"id":14},{"sys":25395},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25397},{"url":487,"details":25398,"fileName":493,"contentType":494},{"size":489,"image":25399},{"width":491,"height":492},{"sys":25401,"fields":25404},{"id":25402,"createdAt":25403},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":25405,"slug":25406,"articleIntro":25405,"category":25407},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[25408],{"metadata":25409,"sys":25412,"fields":25419},{"tags":25410,"concepts":25411},[],[],{"space":25413,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25415,"publishedVersion":443,"revision":63,"contentType":25417,"locale":29},{"sys":25414},{"type":12,"linkType":13,"id":14},{"sys":25416},{"id":21,"type":12,"linkType":22},{"sys":25418},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25420,"metaTitle":453,"metaDescription":454,"mainTitle":25421,"subtitle":472,"heroImage":25436,"ctaButton":495,"ctaLink":496},[452],{"data":25422,"content":25423,"nodeType":75},{},[25424,25430],{"data":25425,"content":25426,"nodeType":465},{},[25427],{"data":25428,"marks":25429,"value":464,"nodeType":83},{},[],{"data":25431,"content":25432,"nodeType":92},{},[25433],{"data":25434,"marks":25435,"value":230,"nodeType":83},{},[],{"metadata":25437,"sys":25440,"fields":25445},{"tags":25438,"concepts":25439},[],[],{"space":25441,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25443,"publishedVersion":63,"revision":45,"locale":29},{"sys":25442},{"type":12,"linkType":13,"id":14},{"sys":25444},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25446},{"url":487,"details":25447,"fileName":493,"contentType":494},{"size":489,"image":25448},{"width":491,"height":492},{"sys":25450,"fields":25453},{"id":25451,"createdAt":25452},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":25454,"slug":25455,"articleIntro":25454,"category":25456},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[25457],{"metadata":25458,"sys":25461,"fields":25468},{"tags":25459,"concepts":25460},[],[],{"space":25462,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25464,"publishedVersion":443,"revision":63,"contentType":25466,"locale":29},{"sys":25463},{"type":12,"linkType":13,"id":14},{"sys":25465},{"id":21,"type":12,"linkType":22},{"sys":25467},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25469,"metaTitle":453,"metaDescription":454,"mainTitle":25470,"subtitle":472,"heroImage":25485,"ctaButton":495,"ctaLink":496},[452],{"data":25471,"content":25472,"nodeType":75},{},[25473,25479],{"data":25474,"content":25475,"nodeType":465},{},[25476],{"data":25477,"marks":25478,"value":464,"nodeType":83},{},[],{"data":25480,"content":25481,"nodeType":92},{},[25482],{"data":25483,"marks":25484,"value":230,"nodeType":83},{},[],{"metadata":25486,"sys":25489,"fields":25494},{"tags":25487,"concepts":25488},[],[],{"space":25490,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25492,"publishedVersion":63,"revision":45,"locale":29},{"sys":25491},{"type":12,"linkType":13,"id":14},{"sys":25493},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25495},{"url":487,"details":25496,"fileName":493,"contentType":494},{"size":489,"image":25497},{"width":491,"height":492},{"sys":25499,"fields":25502},{"id":25500,"createdAt":25501},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":25503,"slug":25504,"articleIntro":25503,"category":25505},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[25506],{"metadata":25507,"sys":25510,"fields":25517},{"tags":25508,"concepts":25509},[],[],{"space":25511,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25513,"publishedVersion":443,"revision":63,"contentType":25515,"locale":29},{"sys":25512},{"type":12,"linkType":13,"id":14},{"sys":25514},{"id":21,"type":12,"linkType":22},{"sys":25516},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25518,"metaTitle":453,"metaDescription":454,"mainTitle":25519,"subtitle":472,"heroImage":25534,"ctaButton":495,"ctaLink":496},[452],{"data":25520,"content":25521,"nodeType":75},{},[25522,25528],{"data":25523,"content":25524,"nodeType":465},{},[25525],{"data":25526,"marks":25527,"value":464,"nodeType":83},{},[],{"data":25529,"content":25530,"nodeType":92},{},[25531],{"data":25532,"marks":25533,"value":230,"nodeType":83},{},[],{"metadata":25535,"sys":25538,"fields":25543},{"tags":25536,"concepts":25537},[],[],{"space":25539,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25541,"publishedVersion":63,"revision":45,"locale":29},{"sys":25540},{"type":12,"linkType":13,"id":14},{"sys":25542},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25544},{"url":487,"details":25545,"fileName":493,"contentType":494},{"size":489,"image":25546},{"width":491,"height":492},{"sys":25548,"fields":25551},{"id":25549,"createdAt":25550},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":25552,"slug":25553,"articleIntro":-1,"category":25554},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[25555],{"metadata":25556,"sys":25559,"fields":25566},{"tags":25557,"concepts":25558},[],[],{"space":25560,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25562,"publishedVersion":443,"revision":63,"contentType":25564,"locale":29},{"sys":25561},{"type":12,"linkType":13,"id":14},{"sys":25563},{"id":21,"type":12,"linkType":22},{"sys":25565},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25567,"metaTitle":453,"metaDescription":454,"mainTitle":25568,"subtitle":472,"heroImage":25583,"ctaButton":495,"ctaLink":496},[452],{"data":25569,"content":25570,"nodeType":75},{},[25571,25577],{"data":25572,"content":25573,"nodeType":465},{},[25574],{"data":25575,"marks":25576,"value":464,"nodeType":83},{},[],{"data":25578,"content":25579,"nodeType":92},{},[25580],{"data":25581,"marks":25582,"value":230,"nodeType":83},{},[],{"metadata":25584,"sys":25587,"fields":25592},{"tags":25585,"concepts":25586},[],[],{"space":25588,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25590,"publishedVersion":63,"revision":45,"locale":29},{"sys":25589},{"type":12,"linkType":13,"id":14},{"sys":25591},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25593},{"url":487,"details":25594,"fileName":493,"contentType":494},{"size":489,"image":25595},{"width":491,"height":492},{"sys":25597,"fields":25600},{"id":25598,"createdAt":25599},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":25601,"slug":25602,"articleIntro":25601,"category":25603},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[25604],{"metadata":25605,"sys":25608,"fields":25615},{"tags":25606,"concepts":25607},[],[],{"space":25609,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25611,"publishedVersion":443,"revision":63,"contentType":25613,"locale":29},{"sys":25610},{"type":12,"linkType":13,"id":14},{"sys":25612},{"id":21,"type":12,"linkType":22},{"sys":25614},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25616,"metaTitle":453,"metaDescription":454,"mainTitle":25617,"subtitle":472,"heroImage":25632,"ctaButton":495,"ctaLink":496},[452],{"data":25618,"content":25619,"nodeType":75},{},[25620,25626],{"data":25621,"content":25622,"nodeType":465},{},[25623],{"data":25624,"marks":25625,"value":464,"nodeType":83},{},[],{"data":25627,"content":25628,"nodeType":92},{},[25629],{"data":25630,"marks":25631,"value":230,"nodeType":83},{},[],{"metadata":25633,"sys":25636,"fields":25641},{"tags":25634,"concepts":25635},[],[],{"space":25637,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25639,"publishedVersion":63,"revision":45,"locale":29},{"sys":25638},{"type":12,"linkType":13,"id":14},{"sys":25640},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25642},{"url":487,"details":25643,"fileName":493,"contentType":494},{"size":489,"image":25644},{"width":491,"height":492},{"sys":25646,"fields":25649},{"id":25647,"createdAt":25648},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":25650,"slug":25651,"articleIntro":25650,"category":25652},"Compte 2184 - Mobilier","compte-2184-mobilier",[25653],{"metadata":25654,"sys":25657,"fields":25664},{"tags":25655,"concepts":25656},[],[],{"space":25658,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25660,"publishedVersion":443,"revision":63,"contentType":25662,"locale":29},{"sys":25659},{"type":12,"linkType":13,"id":14},{"sys":25661},{"id":21,"type":12,"linkType":22},{"sys":25663},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25665,"metaTitle":453,"metaDescription":454,"mainTitle":25666,"subtitle":472,"heroImage":25681,"ctaButton":495,"ctaLink":496},[452],{"data":25667,"content":25668,"nodeType":75},{},[25669,25675],{"data":25670,"content":25671,"nodeType":465},{},[25672],{"data":25673,"marks":25674,"value":464,"nodeType":83},{},[],{"data":25676,"content":25677,"nodeType":92},{},[25678],{"data":25679,"marks":25680,"value":230,"nodeType":83},{},[],{"metadata":25682,"sys":25685,"fields":25690},{"tags":25683,"concepts":25684},[],[],{"space":25686,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25688,"publishedVersion":63,"revision":45,"locale":29},{"sys":25687},{"type":12,"linkType":13,"id":14},{"sys":25689},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25691},{"url":487,"details":25692,"fileName":493,"contentType":494},{"size":489,"image":25693},{"width":491,"height":492},{"sys":25695,"fields":25698},{"id":25696,"createdAt":25697},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":25699,"slug":25700,"articleIntro":25699,"category":25701},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[25702],{"metadata":25703,"sys":25706,"fields":25713},{"tags":25704,"concepts":25705},[],[],{"space":25707,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25709,"publishedVersion":443,"revision":63,"contentType":25711,"locale":29},{"sys":25708},{"type":12,"linkType":13,"id":14},{"sys":25710},{"id":21,"type":12,"linkType":22},{"sys":25712},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25714,"metaTitle":453,"metaDescription":454,"mainTitle":25715,"subtitle":472,"heroImage":25730,"ctaButton":495,"ctaLink":496},[452],{"data":25716,"content":25717,"nodeType":75},{},[25718,25724],{"data":25719,"content":25720,"nodeType":465},{},[25721],{"data":25722,"marks":25723,"value":464,"nodeType":83},{},[],{"data":25725,"content":25726,"nodeType":92},{},[25727],{"data":25728,"marks":25729,"value":230,"nodeType":83},{},[],{"metadata":25731,"sys":25734,"fields":25739},{"tags":25732,"concepts":25733},[],[],{"space":25735,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25737,"publishedVersion":63,"revision":45,"locale":29},{"sys":25736},{"type":12,"linkType":13,"id":14},{"sys":25738},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25740},{"url":487,"details":25741,"fileName":493,"contentType":494},{"size":489,"image":25742},{"width":491,"height":492},{"sys":25744,"fields":25747},{"id":25745,"createdAt":25746},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":25748,"slug":25749,"articleIntro":25748,"category":25750},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[25751],{"metadata":25752,"sys":25755,"fields":25762},{"tags":25753,"concepts":25754},[],[],{"space":25756,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25758,"publishedVersion":443,"revision":63,"contentType":25760,"locale":29},{"sys":25757},{"type":12,"linkType":13,"id":14},{"sys":25759},{"id":21,"type":12,"linkType":22},{"sys":25761},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25763,"metaTitle":453,"metaDescription":454,"mainTitle":25764,"subtitle":472,"heroImage":25779,"ctaButton":495,"ctaLink":496},[452],{"data":25765,"content":25766,"nodeType":75},{},[25767,25773],{"data":25768,"content":25769,"nodeType":465},{},[25770],{"data":25771,"marks":25772,"value":464,"nodeType":83},{},[],{"data":25774,"content":25775,"nodeType":92},{},[25776],{"data":25777,"marks":25778,"value":230,"nodeType":83},{},[],{"metadata":25780,"sys":25783,"fields":25788},{"tags":25781,"concepts":25782},[],[],{"space":25784,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25786,"publishedVersion":63,"revision":45,"locale":29},{"sys":25785},{"type":12,"linkType":13,"id":14},{"sys":25787},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25789},{"url":487,"details":25790,"fileName":493,"contentType":494},{"size":489,"image":25791},{"width":491,"height":492},{"sys":25793,"fields":25796},{"id":25794,"createdAt":25795},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":25797,"slug":25798,"articleIntro":25797,"category":25799},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[25800],{"metadata":25801,"sys":25804,"fields":25811},{"tags":25802,"concepts":25803},[],[],{"space":25805,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25807,"publishedVersion":443,"revision":63,"contentType":25809,"locale":29},{"sys":25806},{"type":12,"linkType":13,"id":14},{"sys":25808},{"id":21,"type":12,"linkType":22},{"sys":25810},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25812,"metaTitle":453,"metaDescription":454,"mainTitle":25813,"subtitle":472,"heroImage":25828,"ctaButton":495,"ctaLink":496},[452],{"data":25814,"content":25815,"nodeType":75},{},[25816,25822],{"data":25817,"content":25818,"nodeType":465},{},[25819],{"data":25820,"marks":25821,"value":464,"nodeType":83},{},[],{"data":25823,"content":25824,"nodeType":92},{},[25825],{"data":25826,"marks":25827,"value":230,"nodeType":83},{},[],{"metadata":25829,"sys":25832,"fields":25837},{"tags":25830,"concepts":25831},[],[],{"space":25833,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25835,"publishedVersion":63,"revision":45,"locale":29},{"sys":25834},{"type":12,"linkType":13,"id":14},{"sys":25836},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25838},{"url":487,"details":25839,"fileName":493,"contentType":494},{"size":489,"image":25840},{"width":491,"height":492},{"sys":25842,"fields":25845},{"id":25843,"createdAt":25844},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":25846,"slug":25847,"articleIntro":-1,"category":25848},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[25849],{"metadata":25850,"sys":25853,"fields":25860},{"tags":25851,"concepts":25852},[],[],{"space":25854,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25856,"publishedVersion":443,"revision":63,"contentType":25858,"locale":29},{"sys":25855},{"type":12,"linkType":13,"id":14},{"sys":25857},{"id":21,"type":12,"linkType":22},{"sys":25859},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25861,"metaTitle":453,"metaDescription":454,"mainTitle":25862,"subtitle":472,"heroImage":25877,"ctaButton":495,"ctaLink":496},[452],{"data":25863,"content":25864,"nodeType":75},{},[25865,25871],{"data":25866,"content":25867,"nodeType":465},{},[25868],{"data":25869,"marks":25870,"value":464,"nodeType":83},{},[],{"data":25872,"content":25873,"nodeType":92},{},[25874],{"data":25875,"marks":25876,"value":230,"nodeType":83},{},[],{"metadata":25878,"sys":25881,"fields":25886},{"tags":25879,"concepts":25880},[],[],{"space":25882,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25884,"publishedVersion":63,"revision":45,"locale":29},{"sys":25883},{"type":12,"linkType":13,"id":14},{"sys":25885},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25887},{"url":487,"details":25888,"fileName":493,"contentType":494},{"size":489,"image":25889},{"width":491,"height":492},{"sys":25891,"fields":25894},{"id":25892,"createdAt":25893},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":25895,"slug":25896,"articleIntro":25897,"category":25898},"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.",[25899],{"metadata":25900,"sys":25903,"fields":25910},{"tags":25901,"concepts":25902},[],[],{"space":25904,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25906,"publishedVersion":443,"revision":63,"contentType":25908,"locale":29},{"sys":25905},{"type":12,"linkType":13,"id":14},{"sys":25907},{"id":21,"type":12,"linkType":22},{"sys":25909},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25911,"metaTitle":453,"metaDescription":454,"mainTitle":25912,"subtitle":472,"heroImage":25927,"ctaButton":495,"ctaLink":496},[452],{"data":25913,"content":25914,"nodeType":75},{},[25915,25921],{"data":25916,"content":25917,"nodeType":465},{},[25918],{"data":25919,"marks":25920,"value":464,"nodeType":83},{},[],{"data":25922,"content":25923,"nodeType":92},{},[25924],{"data":25925,"marks":25926,"value":230,"nodeType":83},{},[],{"metadata":25928,"sys":25931,"fields":25936},{"tags":25929,"concepts":25930},[],[],{"space":25932,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25934,"publishedVersion":63,"revision":45,"locale":29},{"sys":25933},{"type":12,"linkType":13,"id":14},{"sys":25935},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25937},{"url":487,"details":25938,"fileName":493,"contentType":494},{"size":489,"image":25939},{"width":491,"height":492},{"sys":25941,"fields":25944},{"id":25942,"createdAt":25943},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":25945,"slug":25946,"articleIntro":25945,"category":25947},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[25948],{"metadata":25949,"sys":25952,"fields":25959},{"tags":25950,"concepts":25951},[],[],{"space":25953,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":25955,"publishedVersion":443,"revision":63,"contentType":25957,"locale":29},{"sys":25954},{"type":12,"linkType":13,"id":14},{"sys":25956},{"id":21,"type":12,"linkType":22},{"sys":25958},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":25960,"metaTitle":453,"metaDescription":454,"mainTitle":25961,"subtitle":472,"heroImage":25976,"ctaButton":495,"ctaLink":496},[452],{"data":25962,"content":25963,"nodeType":75},{},[25964,25970],{"data":25965,"content":25966,"nodeType":465},{},[25967],{"data":25968,"marks":25969,"value":464,"nodeType":83},{},[],{"data":25971,"content":25972,"nodeType":92},{},[25973],{"data":25974,"marks":25975,"value":230,"nodeType":83},{},[],{"metadata":25977,"sys":25980,"fields":25985},{"tags":25978,"concepts":25979},[],[],{"space":25981,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":25983,"publishedVersion":63,"revision":45,"locale":29},{"sys":25982},{"type":12,"linkType":13,"id":14},{"sys":25984},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":25986},{"url":487,"details":25987,"fileName":493,"contentType":494},{"size":489,"image":25988},{"width":491,"height":492},{"sys":25990,"fields":25993},{"id":25991,"createdAt":25992},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":25994,"slug":25995,"articleIntro":25994,"category":25996},"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",[25997],{"metadata":25998,"sys":26001,"fields":26008},{"tags":25999,"concepts":26000},[],[],{"space":26002,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26004,"publishedVersion":443,"revision":63,"contentType":26006,"locale":29},{"sys":26003},{"type":12,"linkType":13,"id":14},{"sys":26005},{"id":21,"type":12,"linkType":22},{"sys":26007},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26009,"metaTitle":453,"metaDescription":454,"mainTitle":26010,"subtitle":472,"heroImage":26025,"ctaButton":495,"ctaLink":496},[452],{"data":26011,"content":26012,"nodeType":75},{},[26013,26019],{"data":26014,"content":26015,"nodeType":465},{},[26016],{"data":26017,"marks":26018,"value":464,"nodeType":83},{},[],{"data":26020,"content":26021,"nodeType":92},{},[26022],{"data":26023,"marks":26024,"value":230,"nodeType":83},{},[],{"metadata":26026,"sys":26029,"fields":26034},{"tags":26027,"concepts":26028},[],[],{"space":26030,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26032,"publishedVersion":63,"revision":45,"locale":29},{"sys":26031},{"type":12,"linkType":13,"id":14},{"sys":26033},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26035},{"url":487,"details":26036,"fileName":493,"contentType":494},{"size":489,"image":26037},{"width":491,"height":492},{"sys":26039,"fields":26042},{"id":26040,"createdAt":26041},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":26043,"slug":26044,"articleIntro":26043,"category":26045},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[26046],{"metadata":26047,"sys":26050,"fields":26057},{"tags":26048,"concepts":26049},[],[],{"space":26051,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26053,"publishedVersion":443,"revision":63,"contentType":26055,"locale":29},{"sys":26052},{"type":12,"linkType":13,"id":14},{"sys":26054},{"id":21,"type":12,"linkType":22},{"sys":26056},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26058,"metaTitle":453,"metaDescription":454,"mainTitle":26059,"subtitle":472,"heroImage":26074,"ctaButton":495,"ctaLink":496},[452],{"data":26060,"content":26061,"nodeType":75},{},[26062,26068],{"data":26063,"content":26064,"nodeType":465},{},[26065],{"data":26066,"marks":26067,"value":464,"nodeType":83},{},[],{"data":26069,"content":26070,"nodeType":92},{},[26071],{"data":26072,"marks":26073,"value":230,"nodeType":83},{},[],{"metadata":26075,"sys":26078,"fields":26083},{"tags":26076,"concepts":26077},[],[],{"space":26079,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26081,"publishedVersion":63,"revision":45,"locale":29},{"sys":26080},{"type":12,"linkType":13,"id":14},{"sys":26082},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26084},{"url":487,"details":26085,"fileName":493,"contentType":494},{"size":489,"image":26086},{"width":491,"height":492},{"sys":26088,"fields":26091},{"id":26089,"createdAt":26090},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":26092,"slug":26093,"articleIntro":26092,"category":26094},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[26095],{"metadata":26096,"sys":26099,"fields":26106},{"tags":26097,"concepts":26098},[],[],{"space":26100,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26102,"publishedVersion":443,"revision":63,"contentType":26104,"locale":29},{"sys":26101},{"type":12,"linkType":13,"id":14},{"sys":26103},{"id":21,"type":12,"linkType":22},{"sys":26105},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26107,"metaTitle":453,"metaDescription":454,"mainTitle":26108,"subtitle":472,"heroImage":26123,"ctaButton":495,"ctaLink":496},[452],{"data":26109,"content":26110,"nodeType":75},{},[26111,26117],{"data":26112,"content":26113,"nodeType":465},{},[26114],{"data":26115,"marks":26116,"value":464,"nodeType":83},{},[],{"data":26118,"content":26119,"nodeType":92},{},[26120],{"data":26121,"marks":26122,"value":230,"nodeType":83},{},[],{"metadata":26124,"sys":26127,"fields":26132},{"tags":26125,"concepts":26126},[],[],{"space":26128,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26130,"publishedVersion":63,"revision":45,"locale":29},{"sys":26129},{"type":12,"linkType":13,"id":14},{"sys":26131},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26133},{"url":487,"details":26134,"fileName":493,"contentType":494},{"size":489,"image":26135},{"width":491,"height":492},{"sys":26137,"fields":26140},{"id":26138,"createdAt":26139},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":26141,"slug":26142,"articleIntro":26141,"category":26143},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[26144],{"metadata":26145,"sys":26148,"fields":26155},{"tags":26146,"concepts":26147},[],[],{"space":26149,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26151,"publishedVersion":443,"revision":63,"contentType":26153,"locale":29},{"sys":26150},{"type":12,"linkType":13,"id":14},{"sys":26152},{"id":21,"type":12,"linkType":22},{"sys":26154},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26156,"metaTitle":453,"metaDescription":454,"mainTitle":26157,"subtitle":472,"heroImage":26172,"ctaButton":495,"ctaLink":496},[452],{"data":26158,"content":26159,"nodeType":75},{},[26160,26166],{"data":26161,"content":26162,"nodeType":465},{},[26163],{"data":26164,"marks":26165,"value":464,"nodeType":83},{},[],{"data":26167,"content":26168,"nodeType":92},{},[26169],{"data":26170,"marks":26171,"value":230,"nodeType":83},{},[],{"metadata":26173,"sys":26176,"fields":26181},{"tags":26174,"concepts":26175},[],[],{"space":26177,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26179,"publishedVersion":63,"revision":45,"locale":29},{"sys":26178},{"type":12,"linkType":13,"id":14},{"sys":26180},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26182},{"url":487,"details":26183,"fileName":493,"contentType":494},{"size":489,"image":26184},{"width":491,"height":492},{"sys":26186,"fields":26189},{"id":26187,"createdAt":26188},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":26190,"slug":26191,"articleIntro":26190,"category":26192},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[26193],{"metadata":26194,"sys":26197,"fields":26204},{"tags":26195,"concepts":26196},[],[],{"space":26198,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26200,"publishedVersion":443,"revision":63,"contentType":26202,"locale":29},{"sys":26199},{"type":12,"linkType":13,"id":14},{"sys":26201},{"id":21,"type":12,"linkType":22},{"sys":26203},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26205,"metaTitle":453,"metaDescription":454,"mainTitle":26206,"subtitle":472,"heroImage":26221,"ctaButton":495,"ctaLink":496},[452],{"data":26207,"content":26208,"nodeType":75},{},[26209,26215],{"data":26210,"content":26211,"nodeType":465},{},[26212],{"data":26213,"marks":26214,"value":464,"nodeType":83},{},[],{"data":26216,"content":26217,"nodeType":92},{},[26218],{"data":26219,"marks":26220,"value":230,"nodeType":83},{},[],{"metadata":26222,"sys":26225,"fields":26230},{"tags":26223,"concepts":26224},[],[],{"space":26226,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26228,"publishedVersion":63,"revision":45,"locale":29},{"sys":26227},{"type":12,"linkType":13,"id":14},{"sys":26229},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26231},{"url":487,"details":26232,"fileName":493,"contentType":494},{"size":489,"image":26233},{"width":491,"height":492},{"sys":26235,"fields":26238},{"id":26236,"createdAt":26237},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":26239,"slug":26240,"articleIntro":26239,"category":26241},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[26242],{"metadata":26243,"sys":26246,"fields":26253},{"tags":26244,"concepts":26245},[],[],{"space":26247,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26249,"publishedVersion":443,"revision":63,"contentType":26251,"locale":29},{"sys":26248},{"type":12,"linkType":13,"id":14},{"sys":26250},{"id":21,"type":12,"linkType":22},{"sys":26252},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26254,"metaTitle":453,"metaDescription":454,"mainTitle":26255,"subtitle":472,"heroImage":26270,"ctaButton":495,"ctaLink":496},[452],{"data":26256,"content":26257,"nodeType":75},{},[26258,26264],{"data":26259,"content":26260,"nodeType":465},{},[26261],{"data":26262,"marks":26263,"value":464,"nodeType":83},{},[],{"data":26265,"content":26266,"nodeType":92},{},[26267],{"data":26268,"marks":26269,"value":230,"nodeType":83},{},[],{"metadata":26271,"sys":26274,"fields":26279},{"tags":26272,"concepts":26273},[],[],{"space":26275,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26277,"publishedVersion":63,"revision":45,"locale":29},{"sys":26276},{"type":12,"linkType":13,"id":14},{"sys":26278},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26280},{"url":487,"details":26281,"fileName":493,"contentType":494},{"size":489,"image":26282},{"width":491,"height":492},{"sys":26284,"fields":26287},{"id":26285,"createdAt":26286},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":26288,"slug":26289,"articleIntro":26288,"category":26290},"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",[26291],{"metadata":26292,"sys":26295,"fields":26302},{"tags":26293,"concepts":26294},[],[],{"space":26296,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26298,"publishedVersion":443,"revision":63,"contentType":26300,"locale":29},{"sys":26297},{"type":12,"linkType":13,"id":14},{"sys":26299},{"id":21,"type":12,"linkType":22},{"sys":26301},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26303,"metaTitle":453,"metaDescription":454,"mainTitle":26304,"subtitle":472,"heroImage":26319,"ctaButton":495,"ctaLink":496},[452],{"data":26305,"content":26306,"nodeType":75},{},[26307,26313],{"data":26308,"content":26309,"nodeType":465},{},[26310],{"data":26311,"marks":26312,"value":464,"nodeType":83},{},[],{"data":26314,"content":26315,"nodeType":92},{},[26316],{"data":26317,"marks":26318,"value":230,"nodeType":83},{},[],{"metadata":26320,"sys":26323,"fields":26328},{"tags":26321,"concepts":26322},[],[],{"space":26324,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26326,"publishedVersion":63,"revision":45,"locale":29},{"sys":26325},{"type":12,"linkType":13,"id":14},{"sys":26327},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26329},{"url":487,"details":26330,"fileName":493,"contentType":494},{"size":489,"image":26331},{"width":491,"height":492},{"sys":26333,"fields":26336},{"id":26334,"createdAt":26335},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":26337,"slug":26338,"articleIntro":26337,"category":26339},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[26340],{"metadata":26341,"sys":26344,"fields":26351},{"tags":26342,"concepts":26343},[],[],{"space":26345,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26347,"publishedVersion":443,"revision":63,"contentType":26349,"locale":29},{"sys":26346},{"type":12,"linkType":13,"id":14},{"sys":26348},{"id":21,"type":12,"linkType":22},{"sys":26350},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26352,"metaTitle":453,"metaDescription":454,"mainTitle":26353,"subtitle":472,"heroImage":26368,"ctaButton":495,"ctaLink":496},[452],{"data":26354,"content":26355,"nodeType":75},{},[26356,26362],{"data":26357,"content":26358,"nodeType":465},{},[26359],{"data":26360,"marks":26361,"value":464,"nodeType":83},{},[],{"data":26363,"content":26364,"nodeType":92},{},[26365],{"data":26366,"marks":26367,"value":230,"nodeType":83},{},[],{"metadata":26369,"sys":26372,"fields":26377},{"tags":26370,"concepts":26371},[],[],{"space":26373,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26375,"publishedVersion":63,"revision":45,"locale":29},{"sys":26374},{"type":12,"linkType":13,"id":14},{"sys":26376},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26378},{"url":487,"details":26379,"fileName":493,"contentType":494},{"size":489,"image":26380},{"width":491,"height":492},{"sys":26382,"fields":26385},{"id":26383,"createdAt":26384},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":26386,"slug":26387,"articleIntro":26386,"category":26388},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[26389],{"metadata":26390,"sys":26393,"fields":26400},{"tags":26391,"concepts":26392},[],[],{"space":26394,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26396,"publishedVersion":443,"revision":63,"contentType":26398,"locale":29},{"sys":26395},{"type":12,"linkType":13,"id":14},{"sys":26397},{"id":21,"type":12,"linkType":22},{"sys":26399},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26401,"metaTitle":453,"metaDescription":454,"mainTitle":26402,"subtitle":472,"heroImage":26417,"ctaButton":495,"ctaLink":496},[452],{"data":26403,"content":26404,"nodeType":75},{},[26405,26411],{"data":26406,"content":26407,"nodeType":465},{},[26408],{"data":26409,"marks":26410,"value":464,"nodeType":83},{},[],{"data":26412,"content":26413,"nodeType":92},{},[26414],{"data":26415,"marks":26416,"value":230,"nodeType":83},{},[],{"metadata":26418,"sys":26421,"fields":26426},{"tags":26419,"concepts":26420},[],[],{"space":26422,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26424,"publishedVersion":63,"revision":45,"locale":29},{"sys":26423},{"type":12,"linkType":13,"id":14},{"sys":26425},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26427},{"url":487,"details":26428,"fileName":493,"contentType":494},{"size":489,"image":26429},{"width":491,"height":492},{"sys":26431,"fields":26434},{"id":26432,"createdAt":26433},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":26435,"slug":26436,"articleIntro":26435,"category":26437},"331 - Produits en cours","compte-331-produits-en-cours",[26438],{"metadata":26439,"sys":26442,"fields":26449},{"tags":26440,"concepts":26441},[],[],{"space":26443,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26445,"publishedVersion":443,"revision":63,"contentType":26447,"locale":29},{"sys":26444},{"type":12,"linkType":13,"id":14},{"sys":26446},{"id":21,"type":12,"linkType":22},{"sys":26448},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26450,"metaTitle":453,"metaDescription":454,"mainTitle":26451,"subtitle":472,"heroImage":26466,"ctaButton":495,"ctaLink":496},[452],{"data":26452,"content":26453,"nodeType":75},{},[26454,26460],{"data":26455,"content":26456,"nodeType":465},{},[26457],{"data":26458,"marks":26459,"value":464,"nodeType":83},{},[],{"data":26461,"content":26462,"nodeType":92},{},[26463],{"data":26464,"marks":26465,"value":230,"nodeType":83},{},[],{"metadata":26467,"sys":26470,"fields":26475},{"tags":26468,"concepts":26469},[],[],{"space":26471,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26473,"publishedVersion":63,"revision":45,"locale":29},{"sys":26472},{"type":12,"linkType":13,"id":14},{"sys":26474},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26476},{"url":487,"details":26477,"fileName":493,"contentType":494},{"size":489,"image":26478},{"width":491,"height":492},{"sys":26480,"fields":26483},{"id":26481,"createdAt":26482},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":26484,"slug":26485,"articleIntro":-1,"category":26486},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[26487],{"metadata":26488,"sys":26491,"fields":26498},{"tags":26489,"concepts":26490},[],[],{"space":26492,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26494,"publishedVersion":443,"revision":63,"contentType":26496,"locale":29},{"sys":26493},{"type":12,"linkType":13,"id":14},{"sys":26495},{"id":21,"type":12,"linkType":22},{"sys":26497},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26499,"metaTitle":453,"metaDescription":454,"mainTitle":26500,"subtitle":472,"heroImage":26515,"ctaButton":495,"ctaLink":496},[452],{"data":26501,"content":26502,"nodeType":75},{},[26503,26509],{"data":26504,"content":26505,"nodeType":465},{},[26506],{"data":26507,"marks":26508,"value":464,"nodeType":83},{},[],{"data":26510,"content":26511,"nodeType":92},{},[26512],{"data":26513,"marks":26514,"value":230,"nodeType":83},{},[],{"metadata":26516,"sys":26519,"fields":26524},{"tags":26517,"concepts":26518},[],[],{"space":26520,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26522,"publishedVersion":63,"revision":45,"locale":29},{"sys":26521},{"type":12,"linkType":13,"id":14},{"sys":26523},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26525},{"url":487,"details":26526,"fileName":493,"contentType":494},{"size":489,"image":26527},{"width":491,"height":492},{"sys":26529,"fields":26532},{"id":26530,"createdAt":26531},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":26533,"slug":26534,"articleIntro":26533,"category":26535},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[26536],{"metadata":26537,"sys":26540,"fields":26547},{"tags":26538,"concepts":26539},[],[],{"space":26541,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26543,"publishedVersion":443,"revision":63,"contentType":26545,"locale":29},{"sys":26542},{"type":12,"linkType":13,"id":14},{"sys":26544},{"id":21,"type":12,"linkType":22},{"sys":26546},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26548,"metaTitle":453,"metaDescription":454,"mainTitle":26549,"subtitle":472,"heroImage":26564,"ctaButton":495,"ctaLink":496},[452],{"data":26550,"content":26551,"nodeType":75},{},[26552,26558],{"data":26553,"content":26554,"nodeType":465},{},[26555],{"data":26556,"marks":26557,"value":464,"nodeType":83},{},[],{"data":26559,"content":26560,"nodeType":92},{},[26561],{"data":26562,"marks":26563,"value":230,"nodeType":83},{},[],{"metadata":26565,"sys":26568,"fields":26573},{"tags":26566,"concepts":26567},[],[],{"space":26569,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26571,"publishedVersion":63,"revision":45,"locale":29},{"sys":26570},{"type":12,"linkType":13,"id":14},{"sys":26572},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26574},{"url":487,"details":26575,"fileName":493,"contentType":494},{"size":489,"image":26576},{"width":491,"height":492},{"sys":26578,"fields":26581},{"id":26579,"createdAt":26580},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":26582,"slug":26583,"articleIntro":26582,"category":26584},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[26585],{"metadata":26586,"sys":26589,"fields":26596},{"tags":26587,"concepts":26588},[],[],{"space":26590,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26592,"publishedVersion":443,"revision":63,"contentType":26594,"locale":29},{"sys":26591},{"type":12,"linkType":13,"id":14},{"sys":26593},{"id":21,"type":12,"linkType":22},{"sys":26595},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26597,"metaTitle":453,"metaDescription":454,"mainTitle":26598,"subtitle":472,"heroImage":26613,"ctaButton":495,"ctaLink":496},[452],{"data":26599,"content":26600,"nodeType":75},{},[26601,26607],{"data":26602,"content":26603,"nodeType":465},{},[26604],{"data":26605,"marks":26606,"value":464,"nodeType":83},{},[],{"data":26608,"content":26609,"nodeType":92},{},[26610],{"data":26611,"marks":26612,"value":230,"nodeType":83},{},[],{"metadata":26614,"sys":26617,"fields":26622},{"tags":26615,"concepts":26616},[],[],{"space":26618,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26620,"publishedVersion":63,"revision":45,"locale":29},{"sys":26619},{"type":12,"linkType":13,"id":14},{"sys":26621},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26623},{"url":487,"details":26624,"fileName":493,"contentType":494},{"size":489,"image":26625},{"width":491,"height":492},{"sys":26627,"fields":26630},{"id":26628,"createdAt":26629},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":26631,"slug":26632,"articleIntro":26631,"category":26633},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[26634],{"metadata":26635,"sys":26638,"fields":26645},{"tags":26636,"concepts":26637},[],[],{"space":26639,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26641,"publishedVersion":443,"revision":63,"contentType":26643,"locale":29},{"sys":26640},{"type":12,"linkType":13,"id":14},{"sys":26642},{"id":21,"type":12,"linkType":22},{"sys":26644},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26646,"metaTitle":453,"metaDescription":454,"mainTitle":26647,"subtitle":472,"heroImage":26662,"ctaButton":495,"ctaLink":496},[452],{"data":26648,"content":26649,"nodeType":75},{},[26650,26656],{"data":26651,"content":26652,"nodeType":465},{},[26653],{"data":26654,"marks":26655,"value":464,"nodeType":83},{},[],{"data":26657,"content":26658,"nodeType":92},{},[26659],{"data":26660,"marks":26661,"value":230,"nodeType":83},{},[],{"metadata":26663,"sys":26666,"fields":26671},{"tags":26664,"concepts":26665},[],[],{"space":26667,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26669,"publishedVersion":63,"revision":45,"locale":29},{"sys":26668},{"type":12,"linkType":13,"id":14},{"sys":26670},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26672},{"url":487,"details":26673,"fileName":493,"contentType":494},{"size":489,"image":26674},{"width":491,"height":492},{"sys":26676,"fields":26679},{"id":26677,"createdAt":26678},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":26680,"slug":26681,"articleIntro":-1,"category":26682},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[26683],{"metadata":26684,"sys":26687,"fields":26694},{"tags":26685,"concepts":26686},[],[],{"space":26688,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26690,"publishedVersion":443,"revision":63,"contentType":26692,"locale":29},{"sys":26689},{"type":12,"linkType":13,"id":14},{"sys":26691},{"id":21,"type":12,"linkType":22},{"sys":26693},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26695,"metaTitle":453,"metaDescription":454,"mainTitle":26696,"subtitle":472,"heroImage":26711,"ctaButton":495,"ctaLink":496},[452],{"data":26697,"content":26698,"nodeType":75},{},[26699,26705],{"data":26700,"content":26701,"nodeType":465},{},[26702],{"data":26703,"marks":26704,"value":464,"nodeType":83},{},[],{"data":26706,"content":26707,"nodeType":92},{},[26708],{"data":26709,"marks":26710,"value":230,"nodeType":83},{},[],{"metadata":26712,"sys":26715,"fields":26720},{"tags":26713,"concepts":26714},[],[],{"space":26716,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26718,"publishedVersion":63,"revision":45,"locale":29},{"sys":26717},{"type":12,"linkType":13,"id":14},{"sys":26719},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26721},{"url":487,"details":26722,"fileName":493,"contentType":494},{"size":489,"image":26723},{"width":491,"height":492},{"sys":26725,"fields":26728},{"id":26726,"createdAt":26727},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":26729,"slug":26730,"articleIntro":26729,"category":26731},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[26732],{"metadata":26733,"sys":26736,"fields":26743},{"tags":26734,"concepts":26735},[],[],{"space":26737,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26739,"publishedVersion":443,"revision":63,"contentType":26741,"locale":29},{"sys":26738},{"type":12,"linkType":13,"id":14},{"sys":26740},{"id":21,"type":12,"linkType":22},{"sys":26742},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26744,"metaTitle":453,"metaDescription":454,"mainTitle":26745,"subtitle":472,"heroImage":26760,"ctaButton":495,"ctaLink":496},[452],{"data":26746,"content":26747,"nodeType":75},{},[26748,26754],{"data":26749,"content":26750,"nodeType":465},{},[26751],{"data":26752,"marks":26753,"value":464,"nodeType":83},{},[],{"data":26755,"content":26756,"nodeType":92},{},[26757],{"data":26758,"marks":26759,"value":230,"nodeType":83},{},[],{"metadata":26761,"sys":26764,"fields":26769},{"tags":26762,"concepts":26763},[],[],{"space":26765,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26767,"publishedVersion":63,"revision":45,"locale":29},{"sys":26766},{"type":12,"linkType":13,"id":14},{"sys":26768},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26770},{"url":487,"details":26771,"fileName":493,"contentType":494},{"size":489,"image":26772},{"width":491,"height":492},{"sys":26774,"fields":26777},{"id":26775,"createdAt":26776},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":26778,"slug":26779,"articleIntro":26778,"category":26780},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[26781],{"metadata":26782,"sys":26785,"fields":26792},{"tags":26783,"concepts":26784},[],[],{"space":26786,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26788,"publishedVersion":443,"revision":63,"contentType":26790,"locale":29},{"sys":26787},{"type":12,"linkType":13,"id":14},{"sys":26789},{"id":21,"type":12,"linkType":22},{"sys":26791},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26793,"metaTitle":453,"metaDescription":454,"mainTitle":26794,"subtitle":472,"heroImage":26809,"ctaButton":495,"ctaLink":496},[452],{"data":26795,"content":26796,"nodeType":75},{},[26797,26803],{"data":26798,"content":26799,"nodeType":465},{},[26800],{"data":26801,"marks":26802,"value":464,"nodeType":83},{},[],{"data":26804,"content":26805,"nodeType":92},{},[26806],{"data":26807,"marks":26808,"value":230,"nodeType":83},{},[],{"metadata":26810,"sys":26813,"fields":26818},{"tags":26811,"concepts":26812},[],[],{"space":26814,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26816,"publishedVersion":63,"revision":45,"locale":29},{"sys":26815},{"type":12,"linkType":13,"id":14},{"sys":26817},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26819},{"url":487,"details":26820,"fileName":493,"contentType":494},{"size":489,"image":26821},{"width":491,"height":492},{"sys":26823,"fields":26826},{"id":26824,"createdAt":26825},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":26827,"slug":26828,"articleIntro":26827,"category":26829},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[26830],{"metadata":26831,"sys":26834,"fields":26841},{"tags":26832,"concepts":26833},[],[],{"space":26835,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26837,"publishedVersion":443,"revision":63,"contentType":26839,"locale":29},{"sys":26836},{"type":12,"linkType":13,"id":14},{"sys":26838},{"id":21,"type":12,"linkType":22},{"sys":26840},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26842,"metaTitle":453,"metaDescription":454,"mainTitle":26843,"subtitle":472,"heroImage":26858,"ctaButton":495,"ctaLink":496},[452],{"data":26844,"content":26845,"nodeType":75},{},[26846,26852],{"data":26847,"content":26848,"nodeType":465},{},[26849],{"data":26850,"marks":26851,"value":464,"nodeType":83},{},[],{"data":26853,"content":26854,"nodeType":92},{},[26855],{"data":26856,"marks":26857,"value":230,"nodeType":83},{},[],{"metadata":26859,"sys":26862,"fields":26867},{"tags":26860,"concepts":26861},[],[],{"space":26863,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26865,"publishedVersion":63,"revision":45,"locale":29},{"sys":26864},{"type":12,"linkType":13,"id":14},{"sys":26866},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26868},{"url":487,"details":26869,"fileName":493,"contentType":494},{"size":489,"image":26870},{"width":491,"height":492},{"sys":26872,"fields":26875},{"id":26873,"createdAt":26874},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":26876,"slug":26877,"articleIntro":-1,"category":26878},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[26879],{"metadata":26880,"sys":26883,"fields":26890},{"tags":26881,"concepts":26882},[],[],{"space":26884,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26886,"publishedVersion":443,"revision":63,"contentType":26888,"locale":29},{"sys":26885},{"type":12,"linkType":13,"id":14},{"sys":26887},{"id":21,"type":12,"linkType":22},{"sys":26889},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26891,"metaTitle":453,"metaDescription":454,"mainTitle":26892,"subtitle":472,"heroImage":26907,"ctaButton":495,"ctaLink":496},[452],{"data":26893,"content":26894,"nodeType":75},{},[26895,26901],{"data":26896,"content":26897,"nodeType":465},{},[26898],{"data":26899,"marks":26900,"value":464,"nodeType":83},{},[],{"data":26902,"content":26903,"nodeType":92},{},[26904],{"data":26905,"marks":26906,"value":230,"nodeType":83},{},[],{"metadata":26908,"sys":26911,"fields":26916},{"tags":26909,"concepts":26910},[],[],{"space":26912,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26914,"publishedVersion":63,"revision":45,"locale":29},{"sys":26913},{"type":12,"linkType":13,"id":14},{"sys":26915},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26917},{"url":487,"details":26918,"fileName":493,"contentType":494},{"size":489,"image":26919},{"width":491,"height":492},{"sys":26921,"fields":26924},{"id":26922,"createdAt":26923},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":26925,"slug":26926,"articleIntro":26925,"category":26927},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[26928],{"metadata":26929,"sys":26932,"fields":26939},{"tags":26930,"concepts":26931},[],[],{"space":26933,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26935,"publishedVersion":443,"revision":63,"contentType":26937,"locale":29},{"sys":26934},{"type":12,"linkType":13,"id":14},{"sys":26936},{"id":21,"type":12,"linkType":22},{"sys":26938},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26940,"metaTitle":453,"metaDescription":454,"mainTitle":26941,"subtitle":472,"heroImage":26956,"ctaButton":495,"ctaLink":496},[452],{"data":26942,"content":26943,"nodeType":75},{},[26944,26950],{"data":26945,"content":26946,"nodeType":465},{},[26947],{"data":26948,"marks":26949,"value":464,"nodeType":83},{},[],{"data":26951,"content":26952,"nodeType":92},{},[26953],{"data":26954,"marks":26955,"value":230,"nodeType":83},{},[],{"metadata":26957,"sys":26960,"fields":26965},{"tags":26958,"concepts":26959},[],[],{"space":26961,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":26963,"publishedVersion":63,"revision":45,"locale":29},{"sys":26962},{"type":12,"linkType":13,"id":14},{"sys":26964},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":26966},{"url":487,"details":26967,"fileName":493,"contentType":494},{"size":489,"image":26968},{"width":491,"height":492},{"sys":26970,"fields":26972},{"id":26971,"createdAt":20698},"2faZxRvPQhG6UiwkwOCQNY",{"title":26973,"slug":26974,"articleIntro":26973,"category":26975},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[26976],{"metadata":26977,"sys":26980,"fields":26987},{"tags":26978,"concepts":26979},[],[],{"space":26981,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":26983,"publishedVersion":443,"revision":63,"contentType":26985,"locale":29},{"sys":26982},{"type":12,"linkType":13,"id":14},{"sys":26984},{"id":21,"type":12,"linkType":22},{"sys":26986},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":26988,"metaTitle":453,"metaDescription":454,"mainTitle":26989,"subtitle":472,"heroImage":27004,"ctaButton":495,"ctaLink":496},[452],{"data":26990,"content":26991,"nodeType":75},{},[26992,26998],{"data":26993,"content":26994,"nodeType":465},{},[26995],{"data":26996,"marks":26997,"value":464,"nodeType":83},{},[],{"data":26999,"content":27000,"nodeType":92},{},[27001],{"data":27002,"marks":27003,"value":230,"nodeType":83},{},[],{"metadata":27005,"sys":27008,"fields":27013},{"tags":27006,"concepts":27007},[],[],{"space":27009,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27011,"publishedVersion":63,"revision":45,"locale":29},{"sys":27010},{"type":12,"linkType":13,"id":14},{"sys":27012},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27014},{"url":487,"details":27015,"fileName":493,"contentType":494},{"size":489,"image":27016},{"width":491,"height":492},{"sys":27018,"fields":27021},{"id":27019,"createdAt":27020},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":27022,"slug":27023,"articleIntro":27022,"category":27024},"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",[27025],{"metadata":27026,"sys":27029,"fields":27036},{"tags":27027,"concepts":27028},[],[],{"space":27030,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27032,"publishedVersion":443,"revision":63,"contentType":27034,"locale":29},{"sys":27031},{"type":12,"linkType":13,"id":14},{"sys":27033},{"id":21,"type":12,"linkType":22},{"sys":27035},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27037,"metaTitle":453,"metaDescription":454,"mainTitle":27038,"subtitle":472,"heroImage":27053,"ctaButton":495,"ctaLink":496},[452],{"data":27039,"content":27040,"nodeType":75},{},[27041,27047],{"data":27042,"content":27043,"nodeType":465},{},[27044],{"data":27045,"marks":27046,"value":464,"nodeType":83},{},[],{"data":27048,"content":27049,"nodeType":92},{},[27050],{"data":27051,"marks":27052,"value":230,"nodeType":83},{},[],{"metadata":27054,"sys":27057,"fields":27062},{"tags":27055,"concepts":27056},[],[],{"space":27058,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27060,"publishedVersion":63,"revision":45,"locale":29},{"sys":27059},{"type":12,"linkType":13,"id":14},{"sys":27061},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27063},{"url":487,"details":27064,"fileName":493,"contentType":494},{"size":489,"image":27065},{"width":491,"height":492},{"sys":27067,"fields":27070},{"id":27068,"createdAt":27069},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":27071,"slug":27072,"articleIntro":27071,"category":27073},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[27074],{"metadata":27075,"sys":27078,"fields":27085},{"tags":27076,"concepts":27077},[],[],{"space":27079,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27081,"publishedVersion":443,"revision":63,"contentType":27083,"locale":29},{"sys":27080},{"type":12,"linkType":13,"id":14},{"sys":27082},{"id":21,"type":12,"linkType":22},{"sys":27084},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27086,"metaTitle":453,"metaDescription":454,"mainTitle":27087,"subtitle":472,"heroImage":27102,"ctaButton":495,"ctaLink":496},[452],{"data":27088,"content":27089,"nodeType":75},{},[27090,27096],{"data":27091,"content":27092,"nodeType":465},{},[27093],{"data":27094,"marks":27095,"value":464,"nodeType":83},{},[],{"data":27097,"content":27098,"nodeType":92},{},[27099],{"data":27100,"marks":27101,"value":230,"nodeType":83},{},[],{"metadata":27103,"sys":27106,"fields":27111},{"tags":27104,"concepts":27105},[],[],{"space":27107,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27109,"publishedVersion":63,"revision":45,"locale":29},{"sys":27108},{"type":12,"linkType":13,"id":14},{"sys":27110},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27112},{"url":487,"details":27113,"fileName":493,"contentType":494},{"size":489,"image":27114},{"width":491,"height":492},{"sys":27116,"fields":27119},{"id":27117,"createdAt":27118},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":27120,"slug":27121,"articleIntro":27120,"category":27122},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[27123],{"metadata":27124,"sys":27127,"fields":27134},{"tags":27125,"concepts":27126},[],[],{"space":27128,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27130,"publishedVersion":443,"revision":63,"contentType":27132,"locale":29},{"sys":27129},{"type":12,"linkType":13,"id":14},{"sys":27131},{"id":21,"type":12,"linkType":22},{"sys":27133},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27135,"metaTitle":453,"metaDescription":454,"mainTitle":27136,"subtitle":472,"heroImage":27151,"ctaButton":495,"ctaLink":496},[452],{"data":27137,"content":27138,"nodeType":75},{},[27139,27145],{"data":27140,"content":27141,"nodeType":465},{},[27142],{"data":27143,"marks":27144,"value":464,"nodeType":83},{},[],{"data":27146,"content":27147,"nodeType":92},{},[27148],{"data":27149,"marks":27150,"value":230,"nodeType":83},{},[],{"metadata":27152,"sys":27155,"fields":27160},{"tags":27153,"concepts":27154},[],[],{"space":27156,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27158,"publishedVersion":63,"revision":45,"locale":29},{"sys":27157},{"type":12,"linkType":13,"id":14},{"sys":27159},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27161},{"url":487,"details":27162,"fileName":493,"contentType":494},{"size":489,"image":27163},{"width":491,"height":492},{"sys":27165,"fields":27168},{"id":27166,"createdAt":27167},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":27169,"slug":27170,"articleIntro":27169,"category":27171},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[27172],{"metadata":27173,"sys":27176,"fields":27183},{"tags":27174,"concepts":27175},[],[],{"space":27177,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27179,"publishedVersion":443,"revision":63,"contentType":27181,"locale":29},{"sys":27178},{"type":12,"linkType":13,"id":14},{"sys":27180},{"id":21,"type":12,"linkType":22},{"sys":27182},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27184,"metaTitle":453,"metaDescription":454,"mainTitle":27185,"subtitle":472,"heroImage":27200,"ctaButton":495,"ctaLink":496},[452],{"data":27186,"content":27187,"nodeType":75},{},[27188,27194],{"data":27189,"content":27190,"nodeType":465},{},[27191],{"data":27192,"marks":27193,"value":464,"nodeType":83},{},[],{"data":27195,"content":27196,"nodeType":92},{},[27197],{"data":27198,"marks":27199,"value":230,"nodeType":83},{},[],{"metadata":27201,"sys":27204,"fields":27209},{"tags":27202,"concepts":27203},[],[],{"space":27205,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27207,"publishedVersion":63,"revision":45,"locale":29},{"sys":27206},{"type":12,"linkType":13,"id":14},{"sys":27208},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27210},{"url":487,"details":27211,"fileName":493,"contentType":494},{"size":489,"image":27212},{"width":491,"height":492},{"sys":27214,"fields":27217},{"id":27215,"createdAt":27216},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":27218,"slug":27219,"articleIntro":27218,"category":27220},"Compte 508 - Obligations","compte-508-obligations",[27221],{"metadata":27222,"sys":27225,"fields":27232},{"tags":27223,"concepts":27224},[],[],{"space":27226,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27228,"publishedVersion":443,"revision":63,"contentType":27230,"locale":29},{"sys":27227},{"type":12,"linkType":13,"id":14},{"sys":27229},{"id":21,"type":12,"linkType":22},{"sys":27231},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27233,"metaTitle":453,"metaDescription":454,"mainTitle":27234,"subtitle":472,"heroImage":27249,"ctaButton":495,"ctaLink":496},[452],{"data":27235,"content":27236,"nodeType":75},{},[27237,27243],{"data":27238,"content":27239,"nodeType":465},{},[27240],{"data":27241,"marks":27242,"value":464,"nodeType":83},{},[],{"data":27244,"content":27245,"nodeType":92},{},[27246],{"data":27247,"marks":27248,"value":230,"nodeType":83},{},[],{"metadata":27250,"sys":27253,"fields":27258},{"tags":27251,"concepts":27252},[],[],{"space":27254,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27256,"publishedVersion":63,"revision":45,"locale":29},{"sys":27255},{"type":12,"linkType":13,"id":14},{"sys":27257},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27259},{"url":487,"details":27260,"fileName":493,"contentType":494},{"size":489,"image":27261},{"width":491,"height":492},{"sys":27263,"fields":27266},{"id":27264,"createdAt":27265},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":27267,"slug":27268,"articleIntro":27267,"category":27269},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[27270],{"metadata":27271,"sys":27274,"fields":27281},{"tags":27272,"concepts":27273},[],[],{"space":27275,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27277,"publishedVersion":443,"revision":63,"contentType":27279,"locale":29},{"sys":27276},{"type":12,"linkType":13,"id":14},{"sys":27278},{"id":21,"type":12,"linkType":22},{"sys":27280},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27282,"metaTitle":453,"metaDescription":454,"mainTitle":27283,"subtitle":472,"heroImage":27298,"ctaButton":495,"ctaLink":496},[452],{"data":27284,"content":27285,"nodeType":75},{},[27286,27292],{"data":27287,"content":27288,"nodeType":465},{},[27289],{"data":27290,"marks":27291,"value":464,"nodeType":83},{},[],{"data":27293,"content":27294,"nodeType":92},{},[27295],{"data":27296,"marks":27297,"value":230,"nodeType":83},{},[],{"metadata":27299,"sys":27302,"fields":27307},{"tags":27300,"concepts":27301},[],[],{"space":27303,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27305,"publishedVersion":63,"revision":45,"locale":29},{"sys":27304},{"type":12,"linkType":13,"id":14},{"sys":27306},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27308},{"url":487,"details":27309,"fileName":493,"contentType":494},{"size":489,"image":27310},{"width":491,"height":492},{"sys":27312,"fields":27315},{"id":27313,"createdAt":27314},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":27316,"slug":27317,"articleIntro":-1,"category":27318},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[27319],{"metadata":27320,"sys":27323,"fields":27330},{"tags":27321,"concepts":27322},[],[],{"space":27324,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27326,"publishedVersion":443,"revision":63,"contentType":27328,"locale":29},{"sys":27325},{"type":12,"linkType":13,"id":14},{"sys":27327},{"id":21,"type":12,"linkType":22},{"sys":27329},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27331,"metaTitle":453,"metaDescription":454,"mainTitle":27332,"subtitle":472,"heroImage":27347,"ctaButton":495,"ctaLink":496},[452],{"data":27333,"content":27334,"nodeType":75},{},[27335,27341],{"data":27336,"content":27337,"nodeType":465},{},[27338],{"data":27339,"marks":27340,"value":464,"nodeType":83},{},[],{"data":27342,"content":27343,"nodeType":92},{},[27344],{"data":27345,"marks":27346,"value":230,"nodeType":83},{},[],{"metadata":27348,"sys":27351,"fields":27356},{"tags":27349,"concepts":27350},[],[],{"space":27352,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27354,"publishedVersion":63,"revision":45,"locale":29},{"sys":27353},{"type":12,"linkType":13,"id":14},{"sys":27355},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27357},{"url":487,"details":27358,"fileName":493,"contentType":494},{"size":489,"image":27359},{"width":491,"height":492},{"sys":27361,"fields":27364},{"id":27362,"createdAt":27363},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":27365,"slug":27366,"articleIntro":27365,"category":27367},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[27368],{"metadata":27369,"sys":27372,"fields":27379},{"tags":27370,"concepts":27371},[],[],{"space":27373,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27375,"publishedVersion":443,"revision":63,"contentType":27377,"locale":29},{"sys":27374},{"type":12,"linkType":13,"id":14},{"sys":27376},{"id":21,"type":12,"linkType":22},{"sys":27378},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27380,"metaTitle":453,"metaDescription":454,"mainTitle":27381,"subtitle":472,"heroImage":27396,"ctaButton":495,"ctaLink":496},[452],{"data":27382,"content":27383,"nodeType":75},{},[27384,27390],{"data":27385,"content":27386,"nodeType":465},{},[27387],{"data":27388,"marks":27389,"value":464,"nodeType":83},{},[],{"data":27391,"content":27392,"nodeType":92},{},[27393],{"data":27394,"marks":27395,"value":230,"nodeType":83},{},[],{"metadata":27397,"sys":27400,"fields":27405},{"tags":27398,"concepts":27399},[],[],{"space":27401,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27403,"publishedVersion":63,"revision":45,"locale":29},{"sys":27402},{"type":12,"linkType":13,"id":14},{"sys":27404},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27406},{"url":487,"details":27407,"fileName":493,"contentType":494},{"size":489,"image":27408},{"width":491,"height":492},{"sys":27410,"fields":27413},{"id":27411,"createdAt":27412},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":27414,"slug":27415,"articleIntro":27414,"category":27416},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[27417],{"metadata":27418,"sys":27421,"fields":27428},{"tags":27419,"concepts":27420},[],[],{"space":27422,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27424,"publishedVersion":443,"revision":63,"contentType":27426,"locale":29},{"sys":27423},{"type":12,"linkType":13,"id":14},{"sys":27425},{"id":21,"type":12,"linkType":22},{"sys":27427},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27429,"metaTitle":453,"metaDescription":454,"mainTitle":27430,"subtitle":472,"heroImage":27445,"ctaButton":495,"ctaLink":496},[452],{"data":27431,"content":27432,"nodeType":75},{},[27433,27439],{"data":27434,"content":27435,"nodeType":465},{},[27436],{"data":27437,"marks":27438,"value":464,"nodeType":83},{},[],{"data":27440,"content":27441,"nodeType":92},{},[27442],{"data":27443,"marks":27444,"value":230,"nodeType":83},{},[],{"metadata":27446,"sys":27449,"fields":27454},{"tags":27447,"concepts":27448},[],[],{"space":27450,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27452,"publishedVersion":63,"revision":45,"locale":29},{"sys":27451},{"type":12,"linkType":13,"id":14},{"sys":27453},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27455},{"url":487,"details":27456,"fileName":493,"contentType":494},{"size":489,"image":27457},{"width":491,"height":492},{"sys":27459,"fields":27462},{"id":27460,"createdAt":27461},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":27463,"slug":27464,"articleIntro":27463,"category":27465},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[27466],{"metadata":27467,"sys":27470,"fields":27477},{"tags":27468,"concepts":27469},[],[],{"space":27471,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27473,"publishedVersion":443,"revision":63,"contentType":27475,"locale":29},{"sys":27472},{"type":12,"linkType":13,"id":14},{"sys":27474},{"id":21,"type":12,"linkType":22},{"sys":27476},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27478,"metaTitle":453,"metaDescription":454,"mainTitle":27479,"subtitle":472,"heroImage":27494,"ctaButton":495,"ctaLink":496},[452],{"data":27480,"content":27481,"nodeType":75},{},[27482,27488],{"data":27483,"content":27484,"nodeType":465},{},[27485],{"data":27486,"marks":27487,"value":464,"nodeType":83},{},[],{"data":27489,"content":27490,"nodeType":92},{},[27491],{"data":27492,"marks":27493,"value":230,"nodeType":83},{},[],{"metadata":27495,"sys":27498,"fields":27503},{"tags":27496,"concepts":27497},[],[],{"space":27499,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27501,"publishedVersion":63,"revision":45,"locale":29},{"sys":27500},{"type":12,"linkType":13,"id":14},{"sys":27502},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27504},{"url":487,"details":27505,"fileName":493,"contentType":494},{"size":489,"image":27506},{"width":491,"height":492},{"sys":27508,"fields":27511},{"id":27509,"createdAt":27510},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":27512,"slug":27513,"articleIntro":27512,"category":27514},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[27515],{"metadata":27516,"sys":27519,"fields":27526},{"tags":27517,"concepts":27518},[],[],{"space":27520,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27522,"publishedVersion":443,"revision":63,"contentType":27524,"locale":29},{"sys":27521},{"type":12,"linkType":13,"id":14},{"sys":27523},{"id":21,"type":12,"linkType":22},{"sys":27525},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27527,"metaTitle":453,"metaDescription":454,"mainTitle":27528,"subtitle":472,"heroImage":27543,"ctaButton":495,"ctaLink":496},[452],{"data":27529,"content":27530,"nodeType":75},{},[27531,27537],{"data":27532,"content":27533,"nodeType":465},{},[27534],{"data":27535,"marks":27536,"value":464,"nodeType":83},{},[],{"data":27538,"content":27539,"nodeType":92},{},[27540],{"data":27541,"marks":27542,"value":230,"nodeType":83},{},[],{"metadata":27544,"sys":27547,"fields":27552},{"tags":27545,"concepts":27546},[],[],{"space":27548,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27550,"publishedVersion":63,"revision":45,"locale":29},{"sys":27549},{"type":12,"linkType":13,"id":14},{"sys":27551},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27553},{"url":487,"details":27554,"fileName":493,"contentType":494},{"size":489,"image":27555},{"width":491,"height":492},{"sys":27557,"fields":27560},{"id":27558,"createdAt":27559},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":27561,"slug":27562,"articleIntro":27561,"category":27563},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[27564],{"metadata":27565,"sys":27568,"fields":27575},{"tags":27566,"concepts":27567},[],[],{"space":27569,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27571,"publishedVersion":443,"revision":63,"contentType":27573,"locale":29},{"sys":27570},{"type":12,"linkType":13,"id":14},{"sys":27572},{"id":21,"type":12,"linkType":22},{"sys":27574},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27576,"metaTitle":453,"metaDescription":454,"mainTitle":27577,"subtitle":472,"heroImage":27592,"ctaButton":495,"ctaLink":496},[452],{"data":27578,"content":27579,"nodeType":75},{},[27580,27586],{"data":27581,"content":27582,"nodeType":465},{},[27583],{"data":27584,"marks":27585,"value":464,"nodeType":83},{},[],{"data":27587,"content":27588,"nodeType":92},{},[27589],{"data":27590,"marks":27591,"value":230,"nodeType":83},{},[],{"metadata":27593,"sys":27596,"fields":27601},{"tags":27594,"concepts":27595},[],[],{"space":27597,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27599,"publishedVersion":63,"revision":45,"locale":29},{"sys":27598},{"type":12,"linkType":13,"id":14},{"sys":27600},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27602},{"url":487,"details":27603,"fileName":493,"contentType":494},{"size":489,"image":27604},{"width":491,"height":492},{"sys":27606,"fields":27609},{"id":27607,"createdAt":27608},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":27610,"slug":27611,"articleIntro":-1,"category":27612},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[27613],{"metadata":27614,"sys":27617,"fields":27624},{"tags":27615,"concepts":27616},[],[],{"space":27618,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27620,"publishedVersion":443,"revision":63,"contentType":27622,"locale":29},{"sys":27619},{"type":12,"linkType":13,"id":14},{"sys":27621},{"id":21,"type":12,"linkType":22},{"sys":27623},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27625,"metaTitle":453,"metaDescription":454,"mainTitle":27626,"subtitle":472,"heroImage":27641,"ctaButton":495,"ctaLink":496},[452],{"data":27627,"content":27628,"nodeType":75},{},[27629,27635],{"data":27630,"content":27631,"nodeType":465},{},[27632],{"data":27633,"marks":27634,"value":464,"nodeType":83},{},[],{"data":27636,"content":27637,"nodeType":92},{},[27638],{"data":27639,"marks":27640,"value":230,"nodeType":83},{},[],{"metadata":27642,"sys":27645,"fields":27650},{"tags":27643,"concepts":27644},[],[],{"space":27646,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27648,"publishedVersion":63,"revision":45,"locale":29},{"sys":27647},{"type":12,"linkType":13,"id":14},{"sys":27649},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27651},{"url":487,"details":27652,"fileName":493,"contentType":494},{"size":489,"image":27653},{"width":491,"height":492},{"sys":27655,"fields":27658},{"id":27656,"createdAt":27657},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":27659,"slug":27660,"articleIntro":27659,"category":27661},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[27662],{"metadata":27663,"sys":27666,"fields":27673},{"tags":27664,"concepts":27665},[],[],{"space":27667,"id":438,"type":16,"createdAt":439,"updatedAt":440,"environment":27669,"publishedVersion":443,"revision":63,"contentType":27671,"locale":29},{"sys":27668},{"type":12,"linkType":13,"id":14},{"sys":27670},{"id":21,"type":12,"linkType":22},{"sys":27672},{"type":12,"linkType":27,"id":446},{"contentfulName":448,"modelCategoryName":449,"slug":450,"contentTypeSlug":27674,"metaTitle":453,"metaDescription":454,"mainTitle":27675,"subtitle":472,"heroImage":27690,"ctaButton":495,"ctaLink":496},[452],{"data":27676,"content":27677,"nodeType":75},{},[27678,27684],{"data":27679,"content":27680,"nodeType":465},{},[27681],{"data":27682,"marks":27683,"value":464,"nodeType":83},{},[],{"data":27685,"content":27686,"nodeType":92},{},[27687],{"data":27688,"marks":27689,"value":230,"nodeType":83},{},[],{"metadata":27691,"sys":27694,"fields":27699},{"tags":27692,"concepts":27693},[],[],{"space":27695,"id":480,"type":59,"createdAt":481,"updatedAt":481,"environment":27697,"publishedVersion":63,"revision":45,"locale":29},{"sys":27696},{"type":12,"linkType":13,"id":14},{"sys":27698},{"id":21,"type":12,"linkType":22},{"title":485,"description":230,"file":27700},{"url":487,"details":27701,"fileName":493,"contentType":494},{"size":489,"image":27702},{"width":491,"height":492},1780085413492]