{
 "name": "Canada - Plan comptable pour les provinces francophones", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "name": "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
       }, 
       {
        "name": "INT\u00c9R\u00caTS"
       }
      ], 
      "name": "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
     }, 
     {
      "children": [
       {
        "name": "Ventes avec des provinces harmonis\u00e9es", 
        "report_type": "Profit and Loss"
       }, 
       {
        "name": "Ventes avec des provinces non-harmonis\u00e9es", 
        "report_type": "Profit and Loss"
       }, 
       {
        "name": "AUTRES PRODUITS D'EXPLOITATION"
       }, 
       {
        "name": "Ventes", 
        "report_type": "Profit and Loss"
       }, 
       {
        "name": "Ventes \u00e0 l'\u00e9tranger", 
        "report_type": "Profit and Loss"
       }
      ], 
      "name": "PRODUITS D'EXPLOITATION"
     }
    ], 
    "name": "PRODUITS"
   }, 
   {
    "children": [
     {
      "name": "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL"
     }, 
     {
      "name": "\u00c9CARTS DE CONVERSION"
     }, 
     {
      "name": "SURPLUS D'APPORT"
     }, 
     {
      "name": "PRIMES"
     }, 
     {
      "name": "CAPITAL-ACTIONS"
     }, 
     {
      "name": "B\u00c9N\u00c9FICES NON R\u00c9PARTIS"
     }, 
     {
      "name": "DIVIDENDES"
     }
    ], 
    "name": "CAPITAUX PROPRES"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "name": "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI"
       }, 
       {
        "name": "IMP\u00d4TS DIFF\u00c9R\u00c9S"
       }, 
       {
        "name": "AUTRES PASSIFS NON-COURANTS"
       }, 
       {
        "name": "DETTES FINANCI\u00c8RES NON-COURANTES"
       }
      ], 
      "name": "PASSIFS NON-COURANTS"
     }, 
     {
      "children": [
       {
        "name": "AUTRES COMPTES CR\u00c9DITEURS"
       }, 
       {
        "children": [
         {
          "account_type": "Payable", 
          "name": "Comptes fournisseurs", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "TVH \u00e0 payer - 14%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "TVH \u00e0 payer - 15%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "TVH \u00e0 payer - 13%", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "TVH \u00e0 payer"
         }, 
         {
          "name": "TVP/TVQ \u00e0 payer", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "TPS \u00e0 payer", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "IMP\u00d4TS \u00c0 PAYER"
       }, 
       {
        "name": "DETTES FINANCI\u00c8RES COURANTES"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Fond des Services de Sant\u00e9 \u00e0 payer", 
            "report_type": "Balance Sheet"
           }, 
           {
            "children": [
             {
              "name": "AP - Contribution de l'employeur", 
              "report_type": "Balance Sheet"
             }, 
             {
              "name": "AP - Contribution des employ\u00e9s", 
              "report_type": "Balance Sheet"
             }
            ], 
            "name": "ASSURANCE PARENTALE \u00c0 PAYER"
           }, 
           {
            "name": "Imp\u00f4t provincial sur les revenus", 
            "report_type": "Balance Sheet"
           }, 
           {
            "children": [
             {
              "name": "Rentes - Contribution des employ\u00e9s", 
              "report_type": "Balance Sheet"
             }, 
             {
              "name": "Rentes - Contribution de l'employeur", 
              "report_type": "Balance Sheet"
             }
            ], 
            "name": "RENTES \u00c0 PAYER"
           }, 
           {
            "name": "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Normes du Travail \u00e0 payer", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "AGENCE DU REVENU PROVINCIAL"
         }, 
         {
          "children": [
           {
            "children": [
             {
              "name": "AE - Contribution des employ\u00e9s", 
              "report_type": "Balance Sheet"
             }, 
             {
              "name": "AE - Contribution de l'employeur", 
              "report_type": "Balance Sheet"
             }
            ], 
            "name": "ASSURANCE EMPLOI \u00c0 PAYER"
           }, 
           {
            "name": "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "AGENCE DU REVENU DU CANADA"
         }
        ], 
        "name": "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER"
       }, 
       {
        "children": [
         {
          "name": "Stock re\u00e7u non factur\u00e9", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "PASSIFS DE STOCK"
       }, 
       {
        "name": "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION"
       }
      ], 
      "name": "PASSIFS COURANTS"
     }
    ], 
    "name": "PASSIF"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "name": "FRAIS G\u00c9N\u00c9RAUX"
       }, 
       {
        "children": [
         {
          "name": "Imp\u00f4t f\u00e9d\u00e9ral", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Assurance parentale", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Imp\u00f4t provincial", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Rentes", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Sant\u00e9 et s\u00e9curit\u00e9 au travail", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Fonds des services de sant\u00e9", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Normes du travail", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Assurance Emploi", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Salaires", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Vacances", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "SALAIRES ET CHARGES SOCIALES"
       }, 
       {
        "name": "AUTRES FRAIS D'EXPLOITATION"
       }, 
       {
        "name": "FRAIS SUR VENTE"
       }, 
       {
        "name": "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT"
       }, 
       {
        "children": [
         {
          "name": "Achats", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Achats dans des provinces harmonis\u00e9es", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Achats dans des provinces non-harmonis\u00e9es", 
          "report_type": "Profit and Loss"
         }, 
         {
          "name": "Achats \u00e0 l'\u00e9tranger", 
          "report_type": "Profit and Loss"
         }
        ], 
        "name": "CO\u00dbT DES PRODUITS VENDUS"
       }
      ], 
      "name": "CHARGES D'EXPLOITATION"
     }, 
     {
      "children": [
       {
        "name": "INT\u00c9R\u00caTS D\u00c9BITEURS"
       }, 
       {
        "name": "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION"
       }
      ], 
      "name": "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION"
     }
    ], 
    "name": "CHARGES"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "name": "PLACEMENTS DISPONIBLES \u00c0 LA VENTE"
       }, 
       {
        "children": [
         {
          "name": "AMORTISSEMENTS CUMUL\u00c9S"
         }
        ], 
        "name": "IMMOBILISATIONS CORPORELLES"
       }, 
       {
        "children": [
         {
          "name": "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS"
         }
        ], 
        "name": "IMMOBILISATIONS INCORPORELLES"
       }
      ], 
      "name": "ACTIFS NON-COURANTS"
     }, 
     {
      "children": [
       {
        "name": "FRAIS PAY\u00c9S D'AVANCE"
       }, 
       {
        "children": [
         {
          "name": "TPS \u00e0 recevoir", 
          "report_type": "Balance Sheet"
         }, 
         {
          "children": [
           {
            "name": "TVH \u00e0 recevoir - 13%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "TVH \u00e0 recevoir - 14%", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "TVH \u00e0 recevoir - 15%", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "TVH \u00e0 recevoir"
         }, 
         {
          "name": "TVP/TVQ \u00e0 recevoir", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "IMP\u00d4TS \u00c0 RECEVOIR"
       }, 
       {
        "children": [
         {
          "name": "PROVISION POUR CR\u00c9ANCES DOUTEUSES"
         }, 
         {
          "account_type": "Receivable", 
          "name": "Comptes clients", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "COMPTES CLIENTS"
       }, 
       {
        "children": [
         {
          "name": "Stock exp\u00e9di\u00e9 non-factur\u00e9", 
          "report_type": "Balance Sheet"
         }, 
         {
          "name": "Stock", 
          "report_type": "Balance Sheet"
         }
        ], 
        "name": "STOCKS"
       }, 
       {
        "name": "ENCAISSE"
       }, 
       {
        "name": "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE"
       }, 
       {
        "name": "CERTIFICATS DE D\u00c9P\u00d4TS"
       }, 
       {
        "name": "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION"
       }
      ], 
      "name": "ACTIFS COURANTS"
     }
    ], 
    "name": "ACTIF"
   }
  ], 
  "name": "Account Chart CA FR"
 }
}