From c81dee137fc6a597fc506fd01e0feccf235e625c Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Thu, 8 Jan 2026 10:59:18 +0100 Subject: [PATCH 1/8] feat: add new 2025 Charts of Accounts for France --- ..._plan2025_comptable_general_avec_code.json | 2467 +++++++++++++ ...lan2025_comptable_general_ex_agricole.json | 3248 +++++++++++++++++ 2 files changed, 5715 insertions(+) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json new file mode 100644 index 00000000000..9f57df9ebbb --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json @@ -0,0 +1,2467 @@ +{ + "county_code": "fr", + "name": "France - Plan Comptable General 2025 avec code", + "tree": { + "1-Comptes de capitaux": { + "root_type": "Equity", + "10-Capital et r\u00e9serves": { + "101-Capital": { + "Capital souscrit - non appel\u00e9": { + "account_number": "1011" + }, + "Capital souscrit - appel\u00e9, non vers\u00e9": { + "account_number": "1012" + }, + "1013-Capital souscrit - appel\u00e9, vers\u00e9": { + "Capital non amorti": { + "account_number": "10131" + }, + "Capital amorti": { + "account_number": "10132" + } + }, + "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": { + "account_number": "1018" + } + }, + "Fonds fiduciaires": { + "account_number": "102" + }, + "104-Primes li\u00e9es au capital": { + "Primes d'\u00e9mission": { + "account_number": "1041" + }, + "Primes de fusion": { + "account_number": "1042" + }, + "Primes d'apport": { + "account_number": "1043" + }, + "Primes de conversion d'obligations en actions": { + "account_number": "1044" + }, + "Bons de souscription d'actions": { + "account_number": "1045" + } + }, + "\u00c9carts de r\u00e9\u00e9valuation": { + "account_number": "105" + }, + "106-R\u00e9serves": { + "R\u00e9serve l\u00e9gale": { + "account_number": "1061" + }, + "R\u00e9serves indisponibles": { + "account_number": "1062" + }, + "R\u00e9serves statutaires ou contractuelles": { + "account_number": "1063" + }, + "R\u00e9serves r\u00e9glement\u00e9es": { + "account_number": "1064" + }, + "Autres r\u00e9serves": { + "account_number": "1068" + } + }, + "\u00c9cart d'\u00e9quivalence": { + "account_number": "107" + }, + "Compte de l'exploitant": { + "account_number": "108" + }, + "Actionnaires : capital souscrit - non appel\u00e9": { + "account_number": "109" + } + }, + "11-Report \u00e0 nouveau": { + "Report \u00e0 nouveau - solde cr\u00e9diteur": { + "account_number": "110" + }, + "Report \u00e0 nouveau - solde d\u00e9biteur": { + "account_number": "119" + } + }, + "12-R\u00e9sultat de l'exercice": { + "120-R\u00e9sultat de l'exercice - b\u00e9n\u00e9fice": { + "Acomptes sur dividendes": { + "account_number": "1209" + } + }, + "R\u00e9sultat de l'exercice - perte": { + "account_number": "129" + } + + }, + "13-Subventions d'investissement": { + "Subventions d'investissement octroy\u00e9es": { + "account_number": "131" + }, + "Subventions d'investissement inscrites au compte de r\u00e9sultat": { + "account_number": "139" + } + }, + "14-Provisions r\u00e9glement\u00e9es": { + "Provisions r\u00e9glement\u00e9es pour hausse de prix": { + "account_number": "143" + }, + "Amortissements d\u00e9rogatoires": { + "account_number": "145" + }, + "Autres provisions r\u00e9glement\u00e9es": { + "account_number": "148" + } + }, + "15-Provisions": { + "151-Provisions pour risques": { + "Provisions pour litiges": { + "account_number": "1511" + }, + "Provisions pour garanties donn\u00e9es aux clients": { + "account_number": "1512" + }, + "Provisions pour amendes et p\u00e9nalit\u00e9s": { + "account_number": "1514" + }, + "Provisions pour pertes de change": { + "account_number": "1515" + }, + "Provisions pour pertes sur contrats": { + "account_number": "1516" + }, + "Autres provisions pour risques": { + "account_number": "1518" + } + }, + "152-Provisions pour charges": { + "Provisions pour pensions et obligations similaires": { + "account_number": "1521" + }, + "Provisions pour restructurations": { + "account_number": "1522" + }, + "Provisions pour imp\u00f4ts": { + "account_number": "1523" + }, + "Provisions pour renouvellement des immobilisations - entreprises concessionnaires": { + "account_number": "1524" + }, + "Provisions pour gros entretien ou grandes r\u00e9visions": { + "account_number": "1525" + }, + "Provisions pour remise en \u00e9tat": { + "account_number": "1526" + }, + "Autres provisions pour charges": { + "account_number": "1527" + } + } + }, + "16-Emprunts et dettes assimil\u00e9es": { + "161-Emprunts obligataires convertibles": { + "Int\u00e9r\u00eats courus sur emprunts obligataires convertibles": { + "account_number": "1618" + } + }, + "Obligations repr\u00e9sentatives de passifs nets remis en fiducie": { + "account_number": "162" + }, + "163-Autres emprunts obligataires": { + "Int\u00e9r\u00eats courus sur autres emprunts obligataires": { + "account_number": "1638" + } + }, + "164-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { + "Int\u00e9r\u00eats courus sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { + "account_number": "1648" + } + }, + "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "D\u00e9p\u00f4ts": { + "account_number": "1651" + }, + "Cautionnements": { + "account_number": "1655" + }, + "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "account_number": "1658" + } + }, + "166-Participation des salari\u00e9s aux r\u00e9sultats": { + "Comptes bloqu\u00e9s": { + "account_number": "1661" + }, + "Fonds de participation": { + "account_number": "1662" + }, + "Int\u00e9r\u00eats courus sur participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "1668" + } + }, + "167-Emprunts et dettes assortis de conditions particuli\u00e8res": { + "1671-\u00c9missions de titres participatifs": { + "Int\u00e9r\u00eats courus sur titres participatifs": { + "account_number": "16718" + } + }, + "1674-Avances conditionn\u00e9es de l'\u00c9tat": { + "Int\u00e9r\u00eats courus sur avances conditionn\u00e9es": { + "account_number": "16748" + } + }, + "1675-Emprunts participatifs": { + "Int\u00e9r\u00eats courus sur emprunts participatifs": { + "account_number": "16758" + } + } + }, + "168-Autres emprunts et dettes assimil\u00e9es": { + "Autres emprunts": { + "account_number": "1681" + }, + "Rentes viag\u00e8res capitalis\u00e9es": { + "account_number": "1685" + }, + "Autres dettes": { + "account_number": "1687" + }, + "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": { + "account_number": "1688" + } + }, + "Primes de remboursement des emprunts": { + "account_number": "169" + } + }, + "17-Dettes rattach\u00e9es \u00e0 des participations": { + "Dettes rattach\u00e9es \u00e0 des participations - groupe": { + "account_number": "171" + }, + "Dettes rattach\u00e9es \u00e0 des participations - hors groupe": { + "account_number": "174" + }, + "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "account_number": "178" + } + }, + "18-Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": { + "Comptes de liaison des \u00e9tablissements": { + "account_number": "181" + }, + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements - charges": { + "account_number": "186" + }, + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements - produits": { + "account_number": "187" + }, + "Comptes de liaison des soci\u00e9t\u00e9s en participation": { + "account_number": "188" + } + } + }, + "2-Comptes d'immobilisations": { + "root_type": "Asset", + "20-Immobilisations incorporelles et frais d'\u00e9tablissement": { + "201-Frais d'\u00e9tablissement": { + "Frais de constitution": { + "account_number": "2011" + }, + "2012-Frais de premier \u00e9tablissement": { + "Frais de prospection": { + "account_number": "20121" + }, + "Frais de publicit\u00e9": { + "account_number": "20122" + } + }, + "Frais d'augmentation de capital et d'op\u00e9rations diverses - fusions, scissions, transformations": { + "account_number": "2013" + } + }, + "Frais de d\u00e9veloppement": { + "account_number": "203" + }, + "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, solutions informatiques, droits et valeurs similaires": { + "account_number": "205" + }, + "Droit au bail": { + "account_number": "206" + }, + "Fonds commercial": { + "account_number": "207" + }, + "208-Autres immobilisations incorporelles": { + "Mali de fusion sur actifs incorporels": { + "account_number": "2081" + } + } + }, + "21-Immobilisations corporelles": { + "account_type": "Fixed Asset", + "211-Terrains": { + "account_type": "Fixed Asset", + "Terrains nus": { + "account_type": "Fixed Asset", + "account_number": "2111" + }, + "Terrains am\u00e9nag\u00e9s": { + "account_type": "Fixed Asset", + "account_number": "2112" + }, + "Sous-sols et sur-sols": { + "account_type": "Fixed Asset", + "account_number": "2113" + }, + "Terrains de carri\u00e8res (Tr\u00e9fonds)": { + "account_type": "Fixed Asset", + "account_number": "2114" + }, + "Terrains b\u00e2tis": { + "account_type": "Fixed Asset", + "account_number": "2115" + } + }, + "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": { + "account_type": "Fixed Asset", + "account_number": "212" + }, + "213-Constructions": { + "account_type": "Fixed Asset", + "B\u00e2timents": { + "account_type": "Fixed Asset", + "account_number": "2131" + }, + "Installations g\u00e9n\u00e9rales - agencements - am\u00e9nagements des constructions": { + "account_type": "Fixed Asset", + "account_number": "2135" + }, + "Ouvrages d'infrastructure": { + "account_type": "Fixed Asset", + "account_number": "2138" + } + }, + "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": { + "account_type": "Fixed Asset", + "account_number": "214" + }, + "215-Installations techniques, mat\u00e9riels et outillages industriels": { + "account_type": "Fixed Asset", + "2151-Installations complexes sp\u00e9cialis\u00e9es": { + "account_type": "Fixed Asset", + "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": { + "account_type": "Fixed Asset", + "account_number": "21511" + }, + "Installations complexes sp\u00e9cialis\u00e9es sur sol d'autrui": { + "account_type": "Fixed Asset", + "account_number": "21514" + } + }, + "2153-Installations \u00e0 caract\u00e8re sp\u00e9cifique": { + "account_type": "Fixed Asset", + "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": { + "account_type": "Fixed Asset", + "account_number": "21531" + }, + "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d'autrui": { + "account_type": "Fixed Asset", + "account_number": "21534" + } + }, + "Mat\u00e9riels industriels": { + "account_type": "Fixed Asset", + "account_number": "2154" + }, + "Outillages industriels": { + "account_type": "Fixed Asset", + "account_number": "2155" + }, + "Agencements et am\u00e9nagements des mat\u00e9riels et outillages industriels": { + "account_type": "Fixed Asset", + "account_number": "2157" + } + }, + "218-Autres immobilisations corporelles": { + "account_type": "Fixed Asset", + "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": { + "account_type": "Fixed Asset", + "account_number": "2181" + }, + "Mat\u00e9riel de transport": { + "account_type": "Fixed Asset", + "account_number": "2182" + }, + "Mat\u00e9riel de bureau et mat\u00e9riel informatique": { + "account_type": "Fixed Asset", + "account_number": "2183" + }, + "Mobilier": { + "account_type": "Fixed Asset", + "account_number": "2184" + }, + "Cheptel": { + "account_type": "Fixed Asset", + "account_number": "2185" + }, + "Emballages r\u00e9cup\u00e9rables": { + "account_type": "Fixed Asset", + "account_number": "2186" + }, + "Mali de fusion sur actifs corporels": { + "account_type": "Fixed Asset", + "account_number": "2187" + } + } + }, + "22-Immobilisations mises en concession": { + "Droits du conc\u00e9dant": { + "account_number": "229" + } + }, + "23-Immobilisations en cours, avances et acomptes": { + "Immobilisations corporelles en cours": { + "account_number": "231" + }, + "Immobilisations incorporelles en cours": { + "account_number": "232" + }, + "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": { + "account_number": "237" + }, + "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": { + "account_number": "238" + } + }, + "26-Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "261-Titres de participation": { + "Actions": { + "account_number": "2611" + }, + "Autres titres": { + "account_number": "2618" + } + }, + "Titres \u00e9valu\u00e9s par \u00e9quivalence": { + "account_number": "262" + }, + "266-Autres formes de participation": { + "Droits repr\u00e9sentatifs d'actifs nets remis en fiducie": { + "account_number": "2661" + } + }, + "267-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations - groupe": { + "account_number": "2671" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations - hors groupe": { + "account_number": "2674" + }, + "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s - appel de fonds": { + "account_number": "2675" + }, + "Avances consolidables": { + "account_number": "2676" + }, + "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "account_number": "2677" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "2678" + } + }, + "268-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "Principal": { + "account_number": "2681" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "2688" + } + }, + "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": { + "account_number": "269" + } + }, + "27-Autres immobilisations financi\u00e8res": { + "271-Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": { + "Actions": { + "account_number": "2711" + }, + "Autres titres": { + "account_number": "2718" + } + }, + "272-Titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "Obligations": { + "account_number": "2721" + }, + "Bons": { + "account_number": "2722" + } + }, + "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { + "account_number": "273" + }, + "274-Pr\u00eats": { + "Pr\u00eats participatifs": { + "account_number": "2741" + }, + "Pr\u00eats aux associ\u00e9s": { + "account_number": "2742" + }, + "Pr\u00eats au personnel": { + "account_number": "2743" + }, + "Autres pr\u00eats": { + "account_number": "2748" + } + }, + "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "D\u00e9p\u00f4ts": { + "account_number": "2751" + }, + "Cautionnements": { + "account_number": "2755" + } + }, + "276-Autres cr\u00e9ances immobilis\u00e9es": { + "Cr\u00e9ances diverses": { + "account_number": "2761" + }, + "2768-Int\u00e9r\u00eats courus": { + "Int\u00e9r\u00eats courus sur titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "account_number": "27682" + }, + "Int\u00e9r\u00eats courus sur pr\u00eats": { + "account_number": "27684" + }, + "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements": { + "account_number": "27685" + }, + "Int\u00e9r\u00eats courus sur cr\u00e9ances diverses": { + "account_number": "27688" + } + } + }, + "277-(Actions propres ou parts propres)": { + "Actions propres ou parts propres": { + "account_number": "2771" + }, + "Actions propres ou parts propres en voie d'annulation": { + "account_number": "2772" + } + }, + "Mali de fusion sur actifs financiers": { + "account_number": "278" + }, + "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": { + "account_number": "279" + } + }, + "28-Amortissements des immobilisations": { + "account_type": "Accumulated Depreciation", + "280-Amortissements des immobilisations incorporelles et des frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 20)": { + "account_type": "Accumulated Depreciation", + "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 201)": { + "account_type": "Accumulated Depreciation", + "account_number": "2801" + }, + "Frais de d\u00e9veloppement": { + "account_type": "Accumulated Depreciation", + "account_number": "2803" + }, + "Concessions et droits similaires, brevets, licences, solutions informatiques, droits et valeurs similaires": { + "account_type": "Accumulated Depreciation", + "account_number": "2805" + }, + "Droit au bail": { + "account_type": "Accumulated Depreciation", + "account_number": "2806" + }, + "Fonds commercial": { + "account_type": "Accumulated Depreciation", + "account_number": "2807" + }, + "Autres immobilisations incorporelles": { + "account_type": "Accumulated Depreciation", + "account_number": "2808" + } + }, + "281-Amortissements des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": { + "account_type": "Accumulated Depreciation", + "Agencements, am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": { + "account_type": "Accumulated Depreciation", + "account_number": "2812" + }, + "Constructions (m\u00eame ventilation que celle du compte 213)": { + "account_type": "Accumulated Depreciation", + "account_number": "2813" + }, + "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 214)": { + "account_type": "Accumulated Depreciation", + "account_number": "2814" + }, + "Installations, mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": { + "account_type": "Accumulated Depreciation", + "account_number": "2815" + }, + "2818-Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": { + "account_type": "Accumulated Depreciation", + "Amortissement du mali de fusion sur actifs corporels": { + "account_type": "Accumulated Depreciation", + "account_number": "28187" + } + } + }, + "Amortissements des immobilisations mises en concession": { + "account_number": "282" + } + }, + "29-D\u00e9pr\u00e9ciations des immobilisations": { + "290-D\u00e9pr\u00e9ciations des immobilisations incorporelles": { + "Frais d'\u00e9tablissement": { + "account_number": "2901" + }, + "Frais de d\u00e9veloppement": { + "account_number": "2903" + }, + "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": { + "account_number": "2905" + }, + "Droit au bail": { + "account_number": "2906" + }, + "Fonds commercial": { + "account_number": "2907" + }, + "2908-Autres immobilisations incorporelles": { + "D\u00e9pr\u00e9ciation du mali de fusion sur actifs incorporels": { + "account_number": "29081" + } + } + }, + "291-D\u00e9pr\u00e9ciations des immobilisations corporelles": { + "Terrains": { + "account_number": "2911" + }, + "Agencements et am\u00e9nagements de terrains": { + "account_number": "2912" + }, + "Constructions": { + "account_number": "2913" + }, + "Constructions sur sol d'autrui": { + "account_number": "2914" + }, + "Installations techniques, mat\u00e9riels et outillages industriels": { + "account_number": "2915" + }, + "2918-Autres immobilisations corporelles": { + "D\u00e9pr\u00e9ciation du mali de fusion sur actifs corporels": { + "account_number": "29187" + } + } + }, + "D\u00e9pr\u00e9ciations des immobilisations mises en concession": { + "account_number": "292" + }, + "293-D\u00e9pr\u00e9ciations des immobilisations en cours": { + "Immobilisations corporelles en cours": { + "account_number": "2931" + }, + "Immobilisations incorporelles en cours": { + "account_number": "2932" + } + }, + "296-D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Titres de participation": { + "account_number": "2961" + }, + "Titres \u00e9valu\u00e9s par \u00e9quivalence": { + "account_number": "2962" + }, + "Autres formes de participation": { + "account_number": "2966" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": { + "account_number": "2967" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": { + "account_number": "2968" + } + }, + "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": { + "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": { + "account_number": "2971" + }, + "Titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "account_number": "2972" + }, + "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { + "account_number": "2973" + }, + "Pr\u00eats": { + "account_number": "2974" + }, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "account_number": "2975" + }, + "Autres cr\u00e9ances immobilis\u00e9es": { + "account_number": "2976" + } + } + } + }, + "3-Comptes de stocks et en-cours": { + "root_type": "Asset", + "Mati\u00e8res premi\u00e8res et fournitures": { + "account_number": "31" + }, + "32-Autres approvisionnements": { + "Mati\u00e8res consommables": { + "account_number": "321" + }, + "322-Fournitures consommables": { + "Combustibles": { + "account_number": "3221" + }, + "Produits d'entretien": { + "account_number": "3222" + }, + "Fournitures d'atelier et d'usine": { + "account_number": "3223" + }, + "Fournitures de magasin": { + "account_number": "3224" + }, + "Fournitures de bureau": { + "account_number": "3225" + } + }, + "326-Emballages": { + "Emballages perdus": { + "account_number": "3261" + }, + "Emballages r\u00e9cup\u00e9rables non identifiables": { + "account_number": "3265" + }, + "Emballages \u00e0 usage mixte": { + "account_number": "3267" + } + } + }, + "33-En-cours de production de biens": { + "Produits en cours": { + "account_number": "331" + }, + "Travaux en cours": { + "account_number": "335" + } + }, + "34-En-cours de production de services": { + "\u00c9tudes en cours": { + "account_number": "341" + }, + "Prestations de services en cours": { + "account_number": "345" + } + }, + "35-Stocks de produits": { + "Produits interm\u00e9diaires": { + "account_number": "351" + }, + "Produits finis": { + "account_number": "355" + }, + "358-Produits r\u00e9siduels ou mati\u00e8res de r\u00e9cup\u00e9ration": { + "D\u00e9chets": { + "account_number": "3581" + }, + "Rebuts": { + "account_number": "3585" + }, + "Mati\u00e8res de r\u00e9cup\u00e9ration": { + "account_number": "3586" + } + } + }, + "Compte \u00e0 ouvrir, le cas \u00e9ch\u00e9ant, sous l'intitul\u00e9 \u00ab Stocks provenant d'immobilisations \u00bb": { + "account_number": "36" + }, + "Stocks de marchandises": { + "account_type": "Stock", + "account_number": "37" + }, + "Le compte 38 peut \u00eatre utilis\u00e9 pour comptabiliser les stocks en voie d'acheminement, mis en d\u00e9p\u00f4t ou donn\u00e9s en consignation": { + "account_number": "38" + }, + "39-D\u00e9pr\u00e9ciations des stocks et en-cours": { + "D\u00e9pr\u00e9ciations des mati\u00e8res premi\u00e8res et fournitures": { + "account_number": "391" + }, + "D\u00e9pr\u00e9ciations des autres approvisionnements": { + "account_number": "392" + }, + "D\u00e9pr\u00e9ciations des en-cours de production de biens": { + "account_number": "393" + }, + "D\u00e9pr\u00e9ciations des en-cours de production de services": { + "account_number": "394" + }, + "D\u00e9pr\u00e9ciations des stocks de produits": { + "account_number": "395" + }, + "D\u00e9pr\u00e9ciations des stocks de marchandises": { + "account_number": "397" + } + } + }, + "4-Comptes de tiers (ACTIF)": { + "root_type": "Asset", + "Fournisseurs et comptes rattach\u00e9s (ACTIF)": { + "409-Fournisseurs d\u00e9biteurs": { + "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": { + "account_number": "4091" + }, + "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": { + "account_number": "4096" + }, + "4097-Fournisseurs - Autres avoirs": { + "Fournisseurs d'exploitation": { + "account_number": "40971" + }, + "Fournisseurs d'immobilisations": { + "account_number": "40974" + } + }, + "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": { + "account_number": "4098" + } + } + }, + "41-Clients et comptes rattach\u00e9s (ACTIF)": { + "account_type": "Receivable", + "411-Clients": { + "account_type": "Receivable", + "Clients - Ventes de biens ou de prestations de services": { + "account_type": "Receivable", + "account_number": "4111" + }, + "Clients - Retenues de garantie": { + "account_type": "Receivable", + "account_number": "4117" + } + }, + "Clients - Effets \u00e0 recevoir": { + "account_type": "Receivable", + "account_number": "413" + }, + "Clients douteux ou litigieux": { + "account_type": "Receivable", + "account_number": "416" + }, + "418-Clients - Produits non encore factur\u00e9s": { + "account_type": "Receivable", + "Clients - Factures \u00e0 \u00e9tablir": { + "account_type": "Receivable", + "account_number": "4181" + }, + "Clients - Int\u00e9r\u00eats courus": { + "account_type": "Receivable", + "account_number": "4188" + } + } + }, + "42-Personnel et comptes rattach\u00e9s (ACTIF)": { + "Personnel - Avances et acomptes et autres comptes d\u00e9biteurs": { + "account_number": "425" + } + }, + "44-\u00c9tat et autres collectivit\u00e9s publiques (ACTIF)": { + "\u00c9tat - Subventions et aides \u00e0 recevoir": { + "account_number": "441" + }, + "445-\u00c9tat - Taxes sur le chiffre d'affaires": { + "TVA due intracommunautaire": { + "account_number": "4452", + "account_type": "Tax", + "tax_rate": -20 + }, + "TVA à décaisser": { + "account_number": "44551" + }, + "4456-Taxes sur le chiffre d'affaires d\u00e9ductibles": { + "TVA sur immobilisations": { + "account_number": "44562", + "account_type": "Tax" + }, + "TVA transf\u00e9r\u00e9e par d'autres entit\u00e9s": { + "account_number": "44563", + "account_type": "Tax" + }, + "TVA sur autres biens et services": { + "account_number": "44566", + "account_type": "Tax", + "tax_rate": 20 + }, + "Cr\u00e9dit de TVA \u00e0 reporter": { + "account_number": "44567", + "account_type": "Tax" + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44568", + "account_type": "Tax" + }, + "TVA 20% Déductible": { + "account_number": "445620", + "account_type": "Tax", + "tax_rate": 20 + }, + "TVA 10% Déductible": { + "account_number": "445610", + "account_type": "Tax", + "tax_rate": 10 + }, + "TVA 5.5% Déductible": { + "account_number": "445655", + "account_type": "Tax", + "tax_rate": 5.5 + }, + "TVA 2.1% Déductible": { + "account_number": "445621", + "account_type": "Tax", + "tax_rate": 2.1 + } + }, + "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente": { + "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": { + "account_number": "44581" + }, + "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": { + "account_number": "44583" + }, + "Taxes sur le chiffre d'affaires sur factures non parvenues": { + "account_number": "44586" + } + } + }, + "448-\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir": { + "\u00c9tat - Produits \u00e0 recevoir": { + "account_number": "4482" + } + } + }, + "45-Groupe et associ\u00e9s (ACTIF)": { + "456-Associ\u00e9s - Op\u00e9rations sur le capital": { + "4562-Apporteurs - Capital appel\u00e9, non vers\u00e9": { + "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": { + "account_number": "45621" + }, + "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": { + "account_number": "45625" + } + } + } + }, + "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": { + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_number": "462" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "465" + }, + "Divers comptes d\u00e9biteurs et produits \u00e0 recevoir": { + "account_number": "467" + } + }, + "47-Comptes transitoires ou d'attente (ACTIF)": { + "476-Diff\u00e9rence de conversion - Actif": { + "Diminution des cr\u00e9ances": { + "account_number": "4761" + }, + "Augmentation des dettes": { + "account_number": "4762" + }, + "Diff\u00e9rences compens\u00e9es par couverture de change": { + "account_number": "4768" + } + }, + "478-Autres comptes transitoires": { + "Mali de fusion sur actif circulant": { + "account_number": "4781" + } + } + }, + "48-Comptes de r\u00e9gularisation (ACTIF)": { + "Frais d'\u00e9mission des emprunts": { + "account_number": "481" + }, + "Charges constat\u00e9es d'avance": { + "account_number": "486" + }, + "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits": { + "Charges": { + "account_number": "4886" + } + } + }, + "49-D\u00e9pr\u00e9ciations des comptes de tiers (ACTIF)": { + "495-D\u00e9pr\u00e9ciations des comptes du groupe et des associ\u00e9s": { + "Comptes du groupe": { + "account_number": "4951" + }, + "Comptes courants des associ\u00e9s": { + "account_number": "4955" + }, + "Op\u00e9rations faites en commun et en GIE": { + "account_number": "4958" + } + }, + "496-D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": { + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_number": "4962" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "4965" + }, + "Autres comptes d\u00e9biteurs": { + "account_number": "4967" + } + } + } + }, + "4-Comptes de tiers (PASSIF)": { + "root_type": "Liability", + "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": { + "account_type": "Payable", + "401-Fournisseurs": { + "Fournisseurs - Achats de biens et prestations de services": { + "account_type": "Payable", + "account_number": "4011" + }, + "Fournisseurs - Retenues de garantie": { + "account_type": "Payable", + "account_number": "4017" + } + }, + "Fournisseurs - Effets \u00e0 payer": { + "account_type": "Payable", + "account_number": "403" + }, + "404-Fournisseurs d'immobilisations": { + "account_type": "Payable", + "Fournisseurs - Achats d'immobilisations": { + "account_type": "Payable", + "account_number": "4041" + }, + "Fournisseurs d'immobilisations - Retenues de garantie": { + "account_type": "Payable", + "account_number": "4047" + } + }, + "Fournisseurs d'immobilisations - Effets \u00e0 payer": { + "account_number": "405" + }, + "408-Fournisseurs - Factures non parvenues": { + "account_type": "Stock Received But Not Billed", + "Fournisseurs": { + "account_type": "Stock Received But Not Billed", + "account_number": "4081" + }, + "Fournisseurs d'immobilisations": { + "account_type": "Asset Received But Not Billed", + "account_number": "4084" + }, + "Fournisseurs - Int\u00e9r\u00eats courus": { + "account_type": "Stock Received But Not Billed", + "account_number": "4088" + } + } + }, + "41-Clients et comptes rattach\u00e9s (PASSIF)": { + "419-Clients cr\u00e9diteurs": { + "Clients - Avances et acomptes re\u00e7us sur commandes": { + "account_number": "4191", + "account_type": "Income Account" + }, + "Clients - Dettes sur emballages et mat\u00e9riels consign\u00e9s": { + "account_number": "4196" + }, + "Clients - Autres avoirs": { + "account_number": "4197" + }, + "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": { + "account_number": "4198" + } + } + }, + "42-Personnel et comptes rattach\u00e9s (PASSIF)": { + "Personnel - R\u00e9mun\u00e9rations dues": { + "account_number": "421" + }, + "Comit\u00e9 social et \u00e9conomique": { + "account_number": "422" + }, + "424-Participation des salari\u00e9s aux r\u00e9sultats": { + "R\u00e9serve sp\u00e9ciale": { + "account_number": "4246" + }, + "Comptes courants": { + "account_number": "4248" + } + }, + "Personnel - D\u00e9p\u00f4ts": { + "account_number": "426" + }, + "Personnel - Oppositions": { + "account_number": "427" + }, + "428-Personnel - Charges \u00e0 payer": { + "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": { + "account_number": "4282" + }, + "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "4284" + }, + "Autres charges \u00e0 payer": { + "account_number": "4286" + } + } + }, + "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (PASSIF)": { + "S\u00e9curit\u00e9 sociale": { + "account_number": "431" + }, + "Autres organismes sociaux": { + "account_number": "437" + }, + "438-Organismes sociaux - Charges \u00e0 payer": { + "Charges sociales sur cong\u00e9s \u00e0 payer": { + "account_number": "4382" + }, + "Autres charges \u00e0 payer": { + "account_number": "4386" + } + } + }, + "44-\u00c9tat et autres collectivit\u00e9s publiques (PASSIF)": { + "Contributions, imp\u00f4ts et taxes recouvr\u00e9s pour le compte de l'\u00c9tat": { + "account_number": "442" + }, + "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "account_number": "444" + }, + "445-\u00c9tat - Taxes sur le chiffre d'affaires": { + "4455-Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": { + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44558" + } + }, + "4457-Taxes sur le chiffre d'affaires collect\u00e9es": { + "44571-TVA collect\u00e9e": { + "account_type": "Tax", + "TVA 20% Collectée": { + "account_type": "Tax", + "account_number": "445720", + "tax_rate": 20 + }, + "TVA 10% Collectée": { + "account_type": "Tax", + "account_number": "445710", + "tax_rate": 10 + }, + "TVA 5.5% Collectée": { + "account_type": "Tax", + "account_number": "445755", + "tax_rate": 5.5 + }, + "TVA 2.1% Collectée": { + "account_type": "Tax", + "account_number": "445721", + "tax_rate": 2.1 + } + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44578" + } + }, + "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente": { + "TVA r\u00e9cup\u00e9r\u00e9e d'avance": { + "account_number": "44584" + }, + "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": { + "account_number": "44587" + } + } + }, + "Obligations cautionn\u00e9es": { + "account_number": "446" + }, + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": { + "account_number": "447" + }, + "Quotas d'\u00e9mission \u00e0 acqu\u00e9rir": { + "account_number": "449" + } + }, + "45-Groupe et associ\u00e9s (PASSIF)": { + "Groupe": { + "account_number": "451" + }, + "455-Associ\u00e9s - Comptes courants": { + "Principal": { + "account_number": "4551" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "4558" + } + }, + "456-Associ\u00e9s - Op\u00e9rations sur le capital": { + "4561-Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": { + "Apports en nature": { + "account_number": "45611" + }, + "Apports en num\u00e9raire": { + "account_number": "45615" + } + }, + "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": { + "account_number": "4563" + }, + "Associ\u00e9s - Versements anticip\u00e9s": { + "account_number": "4564" + }, + "Actionnaires d\u00e9faillants": { + "account_number": "4566" + }, + "Associ\u00e9s - Capital \u00e0 rembourser": { + "account_number": "4567" + } + }, + "Associ\u00e9s - Dividendes \u00e0 payer": { + "account_number": "457" + }, + "458-Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": { + "Op\u00e9rations courantes": { + "account_number": "4581" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "4588" + } + } + }, + "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (PASSIF)": { + "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": { + "account_number": "464" + }, + "Divers comptes cr\u00e9diteurs et charges \u00e0 payer": { + "account_number": "468" + } + }, + "47-Comptes transitoires ou d'attente (PASSIF)": { + "Comptes d'attente": { + "account_type": "Temporary", + "account_number": "471" + }, + "477-Diff\u00e9rences de conversion - Passif": { + "Augmentation des cr\u00e9ances": { + "account_number": "4771" + }, + "Diminution des dettes": { + "account_number": "4772" + }, + "Diff\u00e9rences compens\u00e9es par couverture de change": { + "account_number": "4778" + } + }, + "Autres comptes transitoires": { + "account_number": "478" + } + }, + "48-Comptes de r\u00e9gularisation (PASSIF)": { + "Produits constat\u00e9s d'avance": { + "account_number": "487" + }, + "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits": { + "Produits": { + "account_number": "4887" + } + } + }, + "D\u00e9pr\u00e9ciations des comptes de tiers (PASSIF)": { + "account_number": "49" + } + }, + "5-Comptes financiers": { + "root_type": "Asset", + "50-Valeurs mobili\u00e8res de placement": { + "502-Actions propres": { + "Actions destin\u00e9es \u00e0 \u00eatre attribu\u00e9es aux employ\u00e9s et affect\u00e9es \u00e0 des plans d\u00e9termin\u00e9s": { + "account_number": "5021" + }, + "Actions disponibles pour \u00eatre attribu\u00e9es aux employ\u00e9s ou pour la r\u00e9gularisation des cours de bourse": { + "account_number": "5022" + } + }, + "503-Actions": { + "Titres cot\u00e9s": { + "account_number": "5031" + }, + "Titres non cot\u00e9s": { + "account_number": "5035" + } + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { + "account_number": "504" + }, + "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": { + "account_number": "505" + }, + "506-Obligations": { + "Titres cot\u00e9s": { + "account_number": "5061" + }, + "Titres non cot\u00e9s": { + "account_number": "5065" + } + }, + "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": { + "account_number": "507" + }, + "508-Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": { + "Autres valeurs mobili\u00e8res": { + "account_number": "5081" + }, + "Bons de souscription": { + "account_number": "5082" + }, + "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9s": { + "account_number": "5088" + } + }, + "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": { + "account_number": "509" + } + }, + "51-Banques, \u00e9tablissements financiers et assimil\u00e9s": { + "511-Valeurs \u00e0 l'encaissement": { + "Coupons \u00e9chus \u00e0 l'encaissement": { + "account_number": "5111" + }, + "Ch\u00e8ques \u00e0 encaisser": { + "account_number": "5112" + }, + "Effets \u00e0 l'encaissement": { + "account_number": "5113" + }, + "Effets \u00e0 l'escompte": { + "account_number": "5114" + } + }, + "512-Banques": { + "Comptes en euros": { + "account_type": "Bank", + "account_number": "5121" + }, + "Comptes en devises": { + "account_type": "Bank", + "account_number": "5124" + } + }, + "Autres organismes financiers": { + "account_number": "517" + }, + "518-Int\u00e9r\u00eats courus": { + "Int\u00e9r\u00eats courus \u00e0 payer": { + "account_number": "5181" + }, + "Int\u00e9r\u00eats courus \u00e0 recevoir": { + "account_number": "5188" + } + }, + "519-Concours bancaires courants": { + "Cr\u00e9dit de mobilisation de cr\u00e9ances commerciales": { + "account_number": "5191" + }, + "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": { + "account_number": "5193" + }, + "Int\u00e9r\u00eats courus sur concours bancaires courants": { + "account_number": "5198" + } + } + }, + "52-Instruments financiers \u00e0 terme et jetons d\u00e9tenus": { + "Instruments financiers \u00e0 terme": { + "account_number": "521" + }, + "Jetons d\u00e9tenus": { + "account_number": "522" + }, + "Jetons auto-d\u00e9tenus": { + "account_number": "523" + }, + "Jetons emprunt\u00e9s": { + "account_number": "524" + } + }, + "Caisse": { + "account_type": "Cash", + "account_number": "53" + }, + "Virements internes": { + "account_number": "58" + }, + "59-D\u00e9pr\u00e9ciations des comptes financiers": { + "590-D\u00e9pr\u00e9ciations des valeurs mobili\u00e8res de placement": { + "Actions": { + "account_number": "5903" + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { + "account_number": "5904" + }, + "Obligations": { + "account_number": "5906" + }, + "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es": { + "account_number": "5908" + } + } + } + }, + "6-Comptes de charges": { + "root_type": "Expense", + "60-Achats (sauf 603)": { + "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res et fournitures": { + "account_type": "Cost of Goods Sold", + "account_number": "601" + }, + "602-Achats stock\u00e9s - Autres approvisionnements": { + "Mati\u00e8res consommables": { + "account_type": "Cost of Goods Sold", + "account_number": "6021" + }, + "6022-Fournitures consommables": { + "account_type": "Cost of Goods Sold", + "Combustibles": { + "account_type": "Cost of Goods Sold", + "account_number": "60221" + }, + "Produits d'entretien": { + "account_type": "Cost of Goods Sold", + "account_number": "60222" + }, + "Fournitures d'atelier et d'usine": { + "account_type": "Cost of Goods Sold", + "account_number": "60223" + }, + "Fournitures de magasin": { + "account_type": "Cost of Goods Sold", + "account_number": "60224" + }, + "Fourniture de bureau": { + "account_type": "Cost of Goods Sold", + "account_number": "60225" + } + }, + "6026-Emballages": { + "account_type": "Cost of Goods Sold", + "Emballages perdus": { + "account_type": "Cost of Goods Sold", + "account_number": "60261" + }, + "Malis sur emballage": { + "account_type": "Cost of Goods Sold", + "account_number": "60262" + }, + "Emballages r\u00e9cup\u00e9rables non identifiables": { + "account_type": "Cost of Goods Sold", + "account_number": "60265" + }, + "Emballages \u00e0 usage mixte": { + "account_type": "Cost of Goods Sold", + "account_number": "60267" + } + } + }, + "Achats d'\u00e9tudes et prestations de services": { + "account_number": "604" + }, + "Achats de mat\u00e9riel, \u00e9quipements et travaux": { + "account_number": "605" + }, + "606-Achats non stock\u00e9s de mati\u00e8re et fournitures": { + "account_type": "Cost of Goods Sold", + "Fournitures non stockables (eau, \u00e9nergie, etc.)": { + "account_type": "Cost of Goods Sold", + "account_number": "6061" + }, + "Fournitures d'entretien et de petit \u00e9quipement": { + "account_type": "Cost of Goods Sold", + "account_number": "6063" + }, + "Fournitures administratives": { + "account_type": "Cost of Goods Sold", + "account_number": "6064" + }, + "Autres mati\u00e8res et fournitures": { + "account_type": "Cost of Goods Sold", + "account_number": "6068" + } + }, + "Achats de marchandises": { + "account_type": "Cost of Goods Sold", + "account_number": "607" + }, + "Compte r\u00e9serv\u00e9, le cas \u00e9ch\u00e9ant, au regroupement des frais accessoires incorpor\u00e9s aux achats": { + "account_number": "608" + }, + "609-Rabais, remises et ristournes obtenus sur achats (m\u00eame ventilation que celle du compte 60)": { + "Rabais, remises et ristournes non affect\u00e9s": { + "account_number": "6098" + } + } + }, + "603-Variation des stocks d'approvisionnements et de marchandises": { + "account_type": "Stock Adjustment", + "Variation des stocks de mati\u00e8res premi\u00e8res et fournitures": { + "account_type": "Stock Adjustment", + "account_number": "6031" + }, + "Variation des stocks des autres approvisionnements": { + "account_type": "Stock Adjustment", + "account_number": "6032" + }, + "Variation des stocks de marchandises": { + "account_type": "Stock Adjustment", + "account_number": "6037" + } + }, + "61-Services ext\u00e9rieurs": { + "Sous-traitance g\u00e9n\u00e9rale": { + "account_number": "611" + }, + "612-Redevances de cr\u00e9dit-bail": { + "Cr\u00e9dit-bail mobilier": { + "account_number": "6122" + }, + "Cr\u00e9dit-bail immobilier": { + "account_number": "6125" + } + }, + "613-Locations": { + "Locations immobili\u00e8res": { + "account_number": "6132" + }, + "Locations mobili\u00e8res": { + "account_number": "6135" + } + }, + "Charges locatives et de copropri\u00e9t\u00e9": { + "account_number": "614" + }, + "615-Entretien et r\u00e9paration": { + "Entretien et r\u00e9paration sur biens immobiliers": { + "account_number": "6152" + }, + "Entretien et r\u00e9paration sur biens mobiliers": { + "account_number": "6155" + }, + "Maintenance": { + "account_number": "6156" + } + }, + "616-Primes d'assurances": { + "Multirisques": { + "account_number": "6161" + }, + "Assurance obligatoire dommage construction": { + "account_number": "6162" + }, + "6163-Assurance - transport": { + "sur achats": { + "account_number": "61636" + }, + "sur ventes": { + "account_number": "61637" + }, + "sur autres biens": { + "account_number": "61638" + } + }, + "Risques d'exploitation": { + "account_number": "6164" + }, + "Insolvabilit\u00e9 clients": { + "account_number": "6165" + } + }, + "\u00c9tudes et recherches": { + "account_number": "617" + }, + "618-Divers": { + "Documentation g\u00e9n\u00e9rale": { + "account_number": "6181" + }, + "Documentation technique": { + "account_number": "6183" + }, + "Frais de colloques, s\u00e9minaires, conf\u00e9rences": { + "account_number": "6185" + } + }, + "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs": { + "account_number": "619" + } + }, + "62-Autres services ext\u00e9rieurs": { + "621-Personnel ext\u00e9rieur \u00e0 l'entit\u00e9": { + "Personnel int\u00e9rimaire": { + "account_number": "6211" + }, + "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entit\u00e9": { + "account_number": "6214" + } + }, + "622-R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": { + "Commissions et courtages sur achats": { + "account_number": "6221" + }, + "Commissions et courtages sur ventes": { + "account_number": "6222" + }, + "R\u00e9mun\u00e9rations des transitaires": { + "account_number": "6224" + }, + "R\u00e9mun\u00e9rations d'affacturage": { + "account_number": "6225" + }, + "Honoraires": { + "account_number": "6226" + }, + "Frais d'actes et de contentieux": { + "account_number": "6227" + }, + "Divers": { + "account_number": "6228" + } + }, + "623-Publicit\u00e9, publications, relations publiques": { + "Annonces et insertions": { + "account_number": "6231" + }, + "\u00c9chantillons": { + "account_number": "6232" + }, + "Foires et expositions": { + "account_number": "6233" + }, + "Cadeaux \u00e0 la client\u00e8le": { + "account_number": "6234" + }, + "Primes": { + "account_number": "6235" + }, + "Catalogues et imprim\u00e9s": { + "account_number": "6236" + }, + "Publications": { + "account_number": "6237" + }, + "Divers (pourboires, dons courants)": { + "account_number": "6238" + } + }, + "624-Transports de biens et transports collectifs du personnel": { + "Transports sur achats": { + "account_number": "6241", + "account_type": "Chargeable" + }, + "Transports sur ventes": { + "account_type": "Chargeable", + "account_number": "6242" + }, + "Transports entre \u00e9tablissements ou chantiers": { + "account_number": "6243" + }, + "Transports administratifs": { + "account_number": "6244" + }, + "Transports collectifs du personnel": { + "account_number": "6247" + }, + "Divers": { + "account_number": "6248" + } + }, + "625-D\u00e9placements, missions et r\u00e9ceptions": { + "Voyages et d\u00e9placements": { + "account_number": "6251" + }, + "Frais de d\u00e9m\u00e9nagement": { + "account_number": "6255" + }, + "Missions": { + "account_number": "6256" + }, + "R\u00e9ceptions": { + "account_number": "6257" + } + }, + "Frais postaux et de t\u00e9l\u00e9communications": { + "account_number": "626" + }, + "627-Services bancaires et assimil\u00e9s": { + "Frais sur titres (achat, vente, garde)": { + "account_number": "6271" + }, + "Commissions et frais sur \u00e9mission d'emprunts": { + "account_number": "6272" + }, + "Frais sur effets": { + "account_number": "6275" + }, + "Location de coffres": { + "account_number": "6276" + }, + "Autres frais et commissions sur prestations de services": { + "account_number": "6278" + } + }, + "628-Divers": { + "Concours divers (cotisations)": { + "account_number": "6281" + }, + "Frais de recrutement de personnel": { + "account_number": "6284" + } + }, + "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": { + "account_number": "629" + } + }, + "63-Imp\u00f4ts, taxes et versements assimil\u00e9s": { + "631-Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administrations des imp\u00f4ts)": { + "Taxe sur les salaires": { + "account_number": "6311" + }, + "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": { + "account_number": "6314" + }, + "Autres": { + "account_number": "6318" + } + }, + "633-Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": { + "Versement de transport": { + "account_number": "6331" + }, + "Allocations logement": { + "account_number": "6332" + }, + "Contribution unique des employeurs \u00e0 la formation professionnelle": { + "account_number": "6333" + }, + "Participation des employeurs \u00e0 l'effort de construction": { + "account_number": "6334" + }, + "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage": { + "account_number": "6335" + }, + "Autres": { + "account_number": "6338" + } + }, + "635-Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administrations des imp\u00f4ts)": { + "6351-Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": { + "Contribution \u00e9conomique territoriale": { + "account_number": "63511" + }, + "Taxes fonci\u00e8res": { + "account_number": "63512" + }, + "Autres imp\u00f4ts locaux": { + "account_number": "63513" + }, + "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": { + "account_number": "63514" + } + }, + "Taxe sur le chiffre d'affaires non r\u00e9cup\u00e9rables": { + "account_number": "6352" + }, + "Imp\u00f4ts indirects": { + "account_number": "6353" + }, + "6354-Droits d'enregistrement et de timbre": { + "Droits de mutation": { + "account_number": "63541" + } + }, + "Autres droits": { + "account_number": "6358" + } + }, + "637-Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": { + "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": { + "account_number": "6371" + }, + "Taxes per\u00e7ues par les organismes publics internationaux": { + "account_number": "6372" + }, + "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": { + "account_number": "6374" + }, + "Taxes diverses": { + "account_number": "6378" + } + }, + "Rappel d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": { + "account_number": "638" + } + }, + "64-Charges de personnel": { + "641-R\u00e9mun\u00e9rations du personnel": { + "Salaires, appointements": { + "account_number": "6411" + }, + "Cong\u00e9s pay\u00e9s": { + "account_number": "6412" + }, + "Primes et gratifications": { + "account_number": "6413" + }, + "Indemnit\u00e9s et avantages divers": { + "account_number": "6414" + }, + "Suppl\u00e9ment familial": { + "account_number": "6415" + } + }, + "R\u00e9mun\u00e9ration du travail de l'exploitant": { + "account_number": "644" + }, + "645-Cotisations de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance": { + "Cotisations \u00e0 l'Urssaf": { + "account_number": "6451" + }, + "Cotisations aux mutuelles": { + "account_number": "6452" + }, + "Cotisations aux caisses de retraites": { + "account_number": "6453" + }, + "Cotisations \u00e0 P\u00f4le emploi": { + "account_number": "6454" + }, + "Cotisations aux autres organismes sociaux": { + "account_number": "6458" + } + }, + "Cotisations sociales personnelles de l'exploitant": { + "account_number": "646" + }, + "647-Autres cotisations sociales": { + "Prestations directes": { + "account_number": "6471" + }, + "Versements au comit\u00e9 social et \u00e9conomique": { + "account_number": "6472" + }, + "Versements aux autres \u0153uvres sociales": { + "account_number": "6474" + }, + "M\u00e9decine du travail, pharmacie": { + "account_number": "6475" + } + }, + "Autres charges de personnel": { + "account_number": "648" + }, + "Remboursements de charges de personnel": { + "account_number": "649" + } + }, + "65-Autres charges de gestion courante": { + "651-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, solutions informatiques, droits et valeurs similaires": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, solutions informatiques": { + "account_number": "6511" + }, + "Droits d'auteur et de reproduction": { + "account_number": "6516" + }, + "Autres droits et valeurs similaires": { + "account_number": "6518" + } + }, + "R\u00e9mun\u00e9rations de l'activit\u00e9 des administrateurs et des g\u00e9rants": { + "account_number": "653" + }, + "654-Pertes sur cr\u00e9ances irr\u00e9couvrables": { + "Cr\u00e9ances de l'exercice": { + "account_number": "6541" + }, + "Cr\u00e9ances des exercices ant\u00e9rieurs": { + "account_number": "6544" + } + }, + "655-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": { + "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e - comptabilit\u00e9 du g\u00e9rant": { + "account_number": "6551" + }, + "Quote-part de perte support\u00e9e - comptabilit\u00e9 des associ\u00e9s non g\u00e9rants": { + "account_number": "6555" + } + }, + "Pertes de change sur cr\u00e9ances et dettes commerciales": { + "account_number": "656" + }, + "Valeurs comptables des immobilisations incorporelles et corporelles c\u00e9d\u00e9es": { + "account_number": "657" + }, + "658-P\u00e9nalit\u00e9s et autres charges": { + "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": { + "account_number": "6581" + }, + "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales": { + "account_number": "6582" + }, + "Malis provenant de clauses d'indexation": { + "account_number": "6583" + }, + "Lots": { + "account_number": "6584" + }, + "Op\u00e9rations de constitution ou liquidation des fiducies": { + "account_number": "6588" + } + } + }, + "66-Charges financi\u00e8res": { + "661-Charges d'int\u00e9r\u00eats": { + "6611-Int\u00e9r\u00eats des emprunts et dettes": { + "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es": { + "account_number": "66116" + }, + "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations": { + "account_number": "66117" + } + }, + "Charges de la fiducie, r\u00e9sultat de la p\u00e9riode": { + "account_number": "6612" + }, + "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": { + "account_number": "6615" + }, + "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte\u2026)": { + "account_number": "6616" + }, + "Int\u00e9r\u00eats des obligations cautionn\u00e9es": { + "account_number": "6617" + }, + "6618-Int\u00e9r\u00eats des autres dettes": { + "Int\u00e9r\u00eats des dettes commerciales": { + "account_number": "66181" + }, + "Int\u00e9r\u00eats des dettes diverses": { + "account_number": "66188" + } + } + }, + "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": { + "account_number": "664" + }, + "Escomptes accord\u00e9s": { + "account_number": "665" + }, + "Pertes de change financi\u00e8res": { + "account_type": "Round Off", + "account_number": "666" + }, + "667-Charges sur cession d'\u00e9l\u00e9ments financiers": { + "Valeurs comptables des immobilisations financi\u00e8res c\u00e9d\u00e9es": { + "account_number": "6671" + }, + "Charges nettes sur cessions de titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { + "account_number": "6672" + }, + "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "6673" + }, + "Charges nettes sur cessions de jetons": { + "account_number": "6674" + } + }, + "668-Autres charges financi\u00e8res": { + "Mali provenant du rachat par l'entit\u00e9 d'actions et obligations \u00e9mises par elle-m\u00eame": { + "account_number": "6683" + } + } + }, + "67-Charges exceptionnelles": { + "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les charges sur exercices ant\u00e9rieurs)": { + "account_number": "672" + }, + "Autres charges exceptionnelles": { + "account_number": "678" + } + }, + "68-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions": { + "account_type": "Depreciation", + "681-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions (\u00e0 inscrire dans les charges d'exploitation)": { + "account_type": "Depreciation", + "6811-Dotations aux amortissements sur immobilisations incorporelles et corporelles": { + "account_type": "Depreciation", + "Immobilisations incorporelles et frais d'\u00e9tablissement": { + "account_type": "Depreciation", + "account_number": "68111" + }, + "Immobilisations corporelles": { + "account_type": "Depreciation", + "account_number": "68112" + } + }, + "Dotations aux provisions d'exploitation": { + "account_type": "Depreciation", + "account_number": "6815" + }, + "6816-Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { + "account_type": "Depreciation", + "Immobilisations incorporelles": { + "account_type": "Depreciation", + "account_number": "68161" + }, + "Immobilisations corporelles": { + "account_type": "Depreciation", + "account_number": "68162" + } + }, + "6817-Dotations pour d\u00e9pr\u00e9ciations des actifs circulants": { + "account_type": "Depreciation", + "Stocks et en-cours": { + "account_type": "Depreciation", + "account_number": "68173" + }, + "Cr\u00e9ances": { + "account_type": "Depreciation", + "account_number": "68174" + } + } + }, + "686-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions (\u00e0 inscrire dans les charges financi\u00e8res)": { + "account_type": "Depreciation", + "Dotations aux amortissements des primes de remboursement des emprunts": { + "account_type": "Depreciation", + "account_number": "6861" + }, + "Dotations aux amortissements des frais d'\u00e9mission des emprunts": { + "account_type": "Depreciation", + "account_number": "6862" + }, + "Dotations aux provisions financi\u00e8res": { + "account_type": "Depreciation", + "account_number": "6865" + }, + "6866-Dotations pour d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers": { + "account_type": "Depreciation", + "Immobilisations financi\u00e8res": { + "account_type": "Depreciation", + "account_number": "68662" + }, + "Valeurs mobili\u00e8res de placement": { + "account_type": "Depreciation", + "account_number": "68665" + } + } + }, + "687-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions (\u00e0 inscrire dans les charges exceptionnelles)": { + "account_type": "Depreciation", + "Dotations aux amortissements exceptionnels des immobilisations": { + "account_type": "Depreciation", + "account_number": "6871" + }, + "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": { + "account_type": "Depreciation", + "Amortissements d\u00e9rogatoires": { + "account_type": "Depreciation", + "account_number": "68725" + } + }, + "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": { + "account_type": "Depreciation", + "account_number": "6873" + }, + "Dotations aux autres provisions r\u00e9glement\u00e9es": { + "account_type": "Depreciation", + "account_number": "6874" + }, + "Dotations aux provisions exceptionnelles": { + "account_type": "Depreciation", + "account_number": "6875" + }, + "Dotations pour d\u00e9pr\u00e9ciations exceptionnelles": { + "account_type": "Depreciation", + "account_number": "6876" + } + } + }, + "69-Participation des salari\u00e9s - Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": { + "Participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "691" + }, + "695-Imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "Imp\u00f4ts dus en France": { + "account_number": "6951" + }, + "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": { + "account_number": "6952" + }, + "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": { + "account_number": "6954" + } + }, + "Suppl\u00e9ments d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9s aux distributions": { + "account_number": "696" + }, + "698-Int\u00e9gration fiscale": { + "Int\u00e9gration fiscale - Charges": { + "account_number": "6981" + }, + "Int\u00e9gration fiscale - Produits": { + "account_number": "6989" + } + }, + "Produits - Reports en arri\u00e8re des d\u00e9ficits": { + "account_number": "699" + } + } + }, + "7-Comptes de produits": { + "root_type": "Income", + "70-Ventes de produits fabriqu\u00e9s, prestations de services, marchandises": { + "Ventes de produits finis": { + "account_number": "701" + }, + "Ventes de produits interm\u00e9diaires": { + "account_number": "702" + }, + "Ventes de produits r\u00e9siduels": { + "account_number": "703" + }, + "Travaux": { + "account_number": "704" + }, + "\u00c9tudes": { + "account_number": "705" + }, + "Prestations de services": { + "account_number": "706" + }, + "707-Ventes de marchandises": { + "Marchandises": { + "account_number": "7071" + }, + "Éco-participation": { + "account_type": "Income Account", + "account_number": "7079" + } + }, + "708-Produits des activit\u00e9s annexes": { + "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": { + "account_number": "7081" + }, + "Commissions et courtages": { + "account_number": "7082" + }, + "Locations diverses": { + "account_number": "7083" + }, + "Mise \u00e0 disposition de personnel factur\u00e9e": { + "account_number": "7084" + }, + "Ports et frais accessoires factur\u00e9s": { + "account_number": "7085" + }, + "Bonis sur reprises d'emballages consign\u00e9s": { + "account_number": "7086" + }, + "Bonifications obtenues des clients et primes sur ventes": { + "account_number": "7087" + }, + "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements)": { + "account_number": "7088" + } + }, + "709-Rabais, remises et ristournes accord\u00e9s": { + "Rabais, remises et ristournes accord\u00e9s sur ventes de produits finis": { + "account_number": "7091" + }, + "Rabais, remises et ristournes accord\u00e9s sur ventes de produits interm\u00e9diaires": { + "account_number": "7092" + }, + "Rabais, remises et ristournes accord\u00e9s sur travaux": { + "account_number": "7094" + }, + "Rabais, remises et ristournes accord\u00e9s sur \u00e9tudes": { + "account_number": "7095" + }, + "Rabais, remises et ristournes accord\u00e9s sur prestations de services": { + "account_number": "7096" + }, + "Rabais, remises et ristournes accord\u00e9s sur ventes de marchandises": { + "account_number": "7097" + }, + "Rabais, remises et ristournes accord\u00e9s sur produits des activit\u00e9s annexes": { + "account_number": "7098" + } + } + }, + "71-Production stock\u00e9e (ou d\u00e9stockage)": { + "713-Variation des stocks des en-cours de production et de produits": { + "7133-Variation des en-cours de production de biens": { + "Produits en cours": { + "account_number": "71331" + }, + "Travaux en cours": { + "account_number": "71335" + } + }, + "7134-Variation des en-cours de production de services": { + "\u00c9tudes en cours": { + "account_number": "71341" + }, + "Prestations de services en cours": { + "account_number": "71345" + } + }, + "7135-Variation des stocks de produits": { + "Produits interm\u00e9diaires": { + "account_number": "71351" + }, + "Produits finis": { + "account_number": "71355" + }, + "Produits r\u00e9siduels": { + "account_number": "71358" + } + } + } + }, + "72-Production immobilis\u00e9e": { + "Immobilisations incorporelles": { + "account_number": "721" + }, + "Immobilisations corporelles": { + "account_number": "722" + } + }, + "74-Subventions": { + "Subventions d'exploitation": { + "account_number": "741" + }, + "Subventions d'\u00e9quilibre": { + "account_number": "742" + }, + "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": { + "account_number": "747" + } + }, + "75-Autres produits de gestion courante": { + "751-Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, solutions informatiques, droits et valeurs similaires": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, solutions informatiques": { + "account_number": "7511" + }, + "Droits d'auteur et de reproduction": { + "account_number": "7516" + }, + "Autres droits et valeurs similaires": { + "account_number": "7518" + } + }, + "Revenus des immeubles non affect\u00e9s \u00e0 des activit\u00e9s professionnelles": { + "account_number": "752" + }, + "R\u00e9mun\u00e9rations de l'activit\u00e9 des administrateurs et des g\u00e9rants": { + "account_number": "753" + }, + "Ristournes per\u00e7ues des coop\u00e9ratives provenant des exc\u00e9dents": { + "account_number": "754" + }, + "755-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": { + "Quote-part de perte transf\u00e9r\u00e9e - comptabilit\u00e9 du g\u00e9rant": { + "account_number": "7551" + }, + "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e - comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants": { + "account_number": "7555" + } + }, + "Gains de change sur cr\u00e9ances et dettes commerciales": { + "account_number": "756" + }, + "Produits des cessions d'immobilisations incorporelles et corporelles": { + "account_number": "757" + }, + "758-Indemnit\u00e9s et autres produits": { + "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et ventes": { + "account_number": "7581" + }, + "Lib\u00e9ralit\u00e9s re\u00e7ues": { + "account_number": "7582" + }, + "Rentr\u00e9es sur cr\u00e9ances amorties": { + "account_number": "7583" + }, + "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "account_number": "7584" + }, + "Bonis provenant de clauses d'indexation": { + "account_number": "7585" + }, + "Lots": { + "account_number": "7586" + }, + "Indemnit\u00e9s d'assurance": { + "account_number": "7587" + }, + "Op\u00e9rations de constitution ou liquidation des fiducies": { + "account_number": "7588" + } + } + }, + "76-Produits financiers": { + "761-Produits de participations": { + "Revenus des titres de participation": { + "account_number": "7611" + }, + "Produits de la fiducie, r\u00e9sultat de la p\u00e9riode": { + "account_number": "7612" + }, + "Revenus sur autres formes de participation": { + "account_number": "7616" + }, + "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "account_number": "7617" + } + }, + "762-Produits des autres immobilisations financi\u00e8res": { + "Revenus des titres immobilis\u00e9s": { + "account_number": "7621" + }, + "Revenus des pr\u00eats": { + "account_number": "7626" + }, + "Revenus des cr\u00e9ances immobilis\u00e9es": { + "account_number": "7627" + } + }, + "763-Revenus des autres cr\u00e9ances": { + "Revenus des cr\u00e9ances commerciales": { + "account_number": "7631" + }, + "Revenus des cr\u00e9ances diverses": { + "account_number": "7638" + } + }, + "Revenus des valeurs mobili\u00e8res de placement": { + "account_number": "764" + }, + "Escomptes obtenus": { + "account_number": "765" + }, + "Gains de change financiers": { + "account_type": "Round Off", + "account_number": "766" + }, + "767-Produits sur cession d'\u00e9l\u00e9ments financiers": { + "Produits des cessions d'immobilisations financi\u00e8res": { + "account_number": "7671" + }, + "Produits nets sur cessions de titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { + "account_number": "7672" + }, + "Produits nets sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "7673" + }, + "Produits nets sur cessions de jetons": { + "account_number": "7674" + } + }, + "768-Autres produits financiers": { + "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": { + "account_number": "7683" + } + } + }, + "77-Produits exceptionnels": { + "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les produits sur exercices ant\u00e9rieurs)": { + "account_number": "772" + }, + "Autres produits exceptionnels": { + "account_number": "778" + } + }, + "78-Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": { + "781-Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": { + "7811-Reprises sur amortissements des immobilisations incorporelles et corporelles": { + "Immobilisations incorporelles": { + "account_number": "78111" + }, + "Immobilisations corporelles": { + "account_number": "78112" + } + }, + "Reprises sur provisions d'exploitation": { + "account_number": "7815" + }, + "7816-Reprises sur d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { + "Immobilisations incorporelles": { + "account_number": "78161" + }, + "Immobilisations corporelles": { + "account_number": "78162" + } + }, + "7817-Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": { + "Stocks et en-cours": { + "account_number": "78173" + }, + "Cr\u00e9ances": { + "account_number": "78174" + } + } + }, + "786-Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": { + "Reprises sur provisions financi\u00e8res": { + "account_number": "7865" + }, + "7866-Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { + "Immobilisations financi\u00e8res": { + "account_number": "78662" + }, + "Valeurs mobili\u00e8res de placement": { + "account_number": "78665" + } + } + }, + "787-Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": { + "7872-Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": { + "Amortissements d\u00e9rogatoires": { + "account_number": "78725" + } + }, + "Reprises sur provisions r\u00e9glement\u00e9es (stocks)": { + "account_number": "7873" + }, + "Reprises sur autres provisions r\u00e9glement\u00e9es": { + "account_number": "7874" + }, + "Reprises sur provisions exceptionnelles": { + "account_number": "7875" + }, + "Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": { + "account_number": "7876" + } + } + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json new file mode 100644 index 00000000000..8f0f52ccc1a --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json @@ -0,0 +1,3248 @@ + +{ + "county_code": "fr", + "name": "France - Plan Comptable General Agricole 2025 avec code", + "tree": { + "1-Comptes de capitaux": { + "root_type": "Equity", + "10-Capital et r\u00e9serves": { + "101-Capital": { + "Capital individuel initial (au ..\/..\/..\/)": { + "account_number": "1011" + }, + "Variations capital individuel initial": { + "account_number": "1012" + }, + "Capital souscrit - non appel\u00e9": { + "account_number": "1013" + }, + "Capital souscrit - appel\u00e9, vers\u00e9": { + "account_number": "1014" + }, + "1015-Capital souscrit - appel\u00e9, non vers\u00e9": { + "Capital non amorti": { + "account_number": "10151" + }, + "Capital amorti": { + "account_number": "10152" + } + }, + "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": { + "account_number": "1018" + } + }, + "104-Primes li\u00e9es au capital social": { + "Primes d'\u00e9mission": { + "account_number": "1041" + }, + "Primes de fusion": { + "account_number": "1042" + }, + "Primes d'apport": { + "account_number": "1043" + }, + "Primes de conversion d'obligations en actions": { + "account_number": "1044" + }, + "Bons de souscription d'actions": { + "account_number": "1045" + } + }, + "105-Ecarts de r\u00e9\u00e9valuation": { + "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": { + "account_number": "1051" + }, + "Ecart de r\u00e9\u00e9valuation libre": { + "account_number": "1052" + }, + "R\u00e9serve de r\u00e9\u00e9valuation": { + "account_number": "1053" + }, + "Ecarts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": { + "account_number": "1055" + }, + "Autres \u00e9carts de r\u00e9\u00e9valuation en France": { + "account_number": "1057" + }, + "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'Etranger": { + "account_number": "1058" + } + }, + "106-R\u00e9serves": { + "1061-R\u00e9serve l\u00e9gale": { + "R\u00e9serve l\u00e9gale proprement dite": { + "account_number": "10611" + }, + "Plus-values nettes \u00e0 long terme": { + "account_number": "10612" + } + }, + "R\u00e9serves indisponibles": { + "account_number": "1062" + }, + "R\u00e9serves statutaires ou contractuelles": { + "account_number": "1063" + }, + "1064-R\u00e9serves r\u00e9glement\u00e9es": { + "Plus-values nettes \u00e0 long terme": { + "account_number": "10641" + }, + "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": { + "account_number": "10643" + }, + "Autres r\u00e9serves r\u00e9glement\u00e9es": { + "account_number": "10648" + } + }, + "1068-Autres r\u00e9serves": { + "R\u00e9serve de propre assureur": { + "account_number": "10681" + }, + "R\u00e9serves diverses": { + "account_number": "10688" + } + } + }, + "Ecart d'\u00e9quivalence": { + "account_number": "107" + }, + "Compte de l'exploitant": { + "account_number": "108" + }, + "109-Actionnaires et associ\u00e9s : Capital souscrit - non appel\u00e9": { + "Actionnaires : Capital souscrit - non appel\u00e9": { + "account_number": "1091" + }, + "Associ\u00e9s : Capital souscrit - non appel\u00e9": { + "account_number": "1092" + } + } + }, + "11-Report \u00e0 nouveau (solde cr\u00e9diteur ou d\u00e9biteur)": { + "Report \u00e0 nouveau (solde cr\u00e9diteur)": { + "account_number": "110" + }, + "Report \u00e0 nouveau (solde d\u00e9biteur)": { + "account_number": "119" + } + }, + "12-R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)": { + "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": { + "account_number": "120" + }, + "R\u00e9sultat de l'exercice (perte)": { + "account_number": "129" + } + }, + "13-Subventions d'investissement": { + "131-Subventions d'\u00e9quipement": { + "Etat": { + "account_number": "1311" + }, + "R\u00e9gions": { + "account_number": "1312" + }, + "D\u00e9partements": { + "account_number": "1313" + }, + "Communes": { + "account_number": "1314" + }, + "Collectivit\u00e9s publiques": { + "account_number": "1315" + }, + "Entreprises publiques": { + "account_number": "1316" + }, + "Entreprises et organismes priv\u00e9s": { + "account_number": "1317" + }, + "Autres": { + "account_number": "1318" + } + }, + "Autres subventions d'investissement": { + "account_number": "138" + }, + "139-Subventions d'investissement inscrites au compte de r\u00e9sultat": { + "1391-Subventions d'\u00e9quipement inscrites au compte de r\u00e9sultat": { + "Etat": { + "account_number": "13911" + }, + "R\u00e9gions": { + "account_number": "13912" + }, + "D\u00e9partements": { + "account_number": "13913" + }, + "Communes": { + "account_number": "13914" + }, + "Collectivit\u00e9s publiques": { + "account_number": "13915" + }, + "Entreprises publiques": { + "account_number": "13916" + }, + "Entreprises et organismes priv\u00e9s": { + "account_number": "13917" + }, + "Autres": { + "account_number": "13918" + } + }, + "Autres subventions d'investissement inscrites au compte de r\u00e9sultat": { + "account_number": "1398" + } + } + }, + "14-Provisions r\u00e9glement\u00e9es": { + "142-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": { + "Provisions pour investissement (participation des salari\u00e9s)": { + "account_number": "1424" + } + }, + "143-Provisions r\u00e9glement\u00e9es relatives aux stocks": { + "Hausse des prix": { + "account_number": "1431" + }, + "Fluctuation des cours": { + "account_number": "1432" + } + }, + "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": { + "account_number": "144" + }, + "Amortissements d\u00e9rogatoires": { + "account_number": "145" + }, + "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { + "account_number": "146" + }, + "Plus-values r\u00e9investies": { + "account_number": "147" + }, + "Autres provisions r\u00e9glement\u00e9es": { + "account_number": "148" + } + }, + "15-Provisions": { + "151-Provisions pour risques": { + "Provisions pour litiges": { + "account_number": "1511" + }, + "Provisions pour garanties donn\u00e9es aux clients": { + "account_number": "1512" + }, + "Provisions pour pertes sur march\u00e9s \u00e0 terme": { + "account_number": "1513" + }, + "Provisions pour amendes et p\u00e9nalit\u00e9s": { + "account_number": "1514" + }, + "Provisions pour pertes de change": { + "account_number": "1515" + }, + "Provisions pour pertes sur contrats": { + "account_number": "1516" + }, + "Autres provisions pour risques": { + "account_number": "1518" + } + }, + "Provisions pour pensions et obligations similaires": { + "account_number": "153" + }, + "Provisions pour restructurations": { + "account_number": "154" + }, + "Provisions pour imp\u00f4ts": { + "account_number": "155" + }, + "Provisions pour renouvellement des immobilisations": { + "account_number": "156" + }, + "157-Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": { + "Provisions pour gros entretien ou grandes r\u00e9visions": { + "account_number": "1572" + } + }, + "158-Autres provisions pour charges": { + "Provisions pour remises en \u00e9tat": { + "account_number": "1581" + } + } + }, + "16-Emprunts et dettes assimil\u00e9es": { + "Emprunts obligataires convertibles": { + "account_number": "161" + }, + "Autres emprunts obligataires": { + "account_number": "163" + }, + "164-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { + "Emprunts fonciers": { + "account_number": "1641" + }, + "Autres emprunts \u00e0 moyen et long terme": { + "account_number": "1642" + }, + "Emprunts \u00e0 court terme": { + "account_number": "1643" + } + }, + "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "D\u00e9p\u00f4ts": { + "account_number": "1651" + }, + "Cautionnements": { + "account_number": "1655" + } + }, + "166-Participation des salari\u00e9s aux r\u00e9sultats": { + "Comptes bloqu\u00e9s": { + "account_number": "1661" + }, + "Fonds de participation": { + "account_number": "1662" + } + }, + "167-Emprunts et dettes assortis de conditions particuli\u00e8res": { + "Emissions de titres participatifs": { + "account_number": "1671" + }, + "Avances conditionn\u00e9es": { + "account_number": "1674" + }, + "Emprunts participatifs": { + "account_number": "1675" + } + }, + "168-Autres emprunts et dettes assimil\u00e9es": { + "Autres emprunts": { + "account_number": "1681" + }, + "Rentes viag\u00e8res capitalis\u00e9es": { + "account_number": "1685" + }, + "Autres dettes": { + "account_number": "1687" + }, + "1688-Int\u00e9r\u00eats courus": { + "sur emprunts obligataires convertibles": { + "account_number": "16881" + }, + "sur autres emprunts obligataires": { + "account_number": "16883" + }, + "16884-sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { + "Int\u00e9r\u00eats courus sur emprunts fonciers": { + "account_number": "168841" + }, + "Int\u00e9r\u00eats courus sur autres emprunts MLT": { + "account_number": "168842" + }, + "Int\u00e9r\u00eats courus sur emprunts court terme": { + "account_number": "168843" + } + }, + "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "account_number": "16885" + }, + "sur participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "16886" + }, + "sur emprunts et dettes assortis de conditions particuli\u00e8res": { + "account_number": "16887" + }, + "sur autres emprunts et dettes assimil\u00e9es": { + "account_number": "16888" + } + } + }, + "Primes de remboursement des obligations": { + "account_number": "169" + } + }, + "17-Dettes rattach\u00e9es \u00e0 des participations": { + "171-Dettes rattach\u00e9es \u00e0 des participations (groupe)": { + "Principal": { + "account_number": "1711" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "1712" + } + }, + "172-Dettes rattach\u00e9es \u00e0 des participations \u00e0 des organismes professionnels agricoles (autres que les \u00e9tablissements de cr\u00e9dit)": { + "Principal": { + "account_number": "1721" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "1728" + } + }, + "174-Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": { + "Principal": { + "account_number": "1741" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "1748" + } + }, + "178-Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "Principal": { + "account_number": "1781" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "1788" + } + } + }, + "18-Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": { + "Comptes de liaison des \u00e9tablissements": { + "account_number": "181" + }, + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": { + "account_number": "186" + }, + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": { + "account_number": "187" + }, + "Comptes de liaison des soci\u00e9t\u00e9s en participation": { + "account_number": "188" + } + } + }, + "2-Comptes d'immobilisations": { + "root_type": "Asset", + "20-Immobilisations incorporelles": { + "201-Frais d'\u00e9tablissement": { + "Frais de constitution": { + "account_number": "2011" + }, + "2012-Frais de premier \u00e9tablissement": { + "Frais de prospection": { + "account_number": "20121" + }, + "Frais de publicit\u00e9": { + "account_number": "20122" + } + }, + "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": { + "account_number": "2013" + } + }, + "Frais de recherche et de d\u00e9veloppement": { + "account_number": "203" + }, + "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "account_number": "205" + }, + "Droit au bail": { + "account_number": "206" + }, + "207-Fonds rural et commercial": { + "Fonds agricole": { + "account_number": "2071" + }, + "Fonds commercial": { + "account_number": "2072" + } + }, + "208-Autres immobilisations incorporelles": { + "Usufruit temporaire": { + "account_number": "2082" + } + } + }, + "21-Immobilisations corporelles": { + "account_type": "Fixed Asset", + "211-Terrains": { + "account_type": "Fixed Asset", + "2111-Terrains nus": { + "account_type": "Fixed Asset", + "Terrains nus exploit\u00e9s en faire valoir direct": { + "account_type": "Fixed Asset", + "account_number": "21111" + }, + "Autres terrains nus": { + "account_type": "Fixed Asset", + "account_number": "21112" + } + }, + "Terrains am\u00e9nag\u00e9s": { + "account_type": "Fixed Asset", + "account_number": "2112" + }, + "Sous-sols et sur-sols": { + "account_type": "Fixed Asset", + "account_number": "2113" + }, + "2114-Terrains de gisement": { + "account_type": "Fixed Asset", + "Carri\u00e8res": { + "account_type": "Fixed Asset", + "account_number": "21141" + } + }, + "2115-Terrains b\u00e2tis": { + "account_type": "Fixed Asset", + "affect\u00e9s \u00e0 la production agricole": { + "account_type": "Fixed Asset", + "account_number": "21151" + }, + "affect\u00e9s \u00e0 une autre activit\u00e9 professionnelle": { + "account_type": "Fixed Asset", + "account_number": "21155" + }, + "affect\u00e9s \u00e0 des op\u00e9rations non professionnelles": { + "account_type": "Fixed Asset", + "account_number": "21158" + } + }, + "Compte d'ordre sur immobilisations (art. 6 du d\u00e9cret 78.737 du 11-07-1978)": { + "account_type": "Fixed Asset", + "account_number": "2116" + } + }, + "Agencements et am\u00e9nagements de terrains": { + "account_type": "Fixed Asset", + "account_number": "212" + }, + "213-Constructions sur sol propre": { + "account_type": "Fixed Asset", + "2131-B\u00e2timents": { + "account_type": "Fixed Asset", + "affect\u00e9s \u00e0 la production agricole": { + "account_type": "Fixed Asset", + "account_number": "21311" + }, + "affect\u00e9s \u00e0 une autre activit\u00e9 professionnelle": { + "account_type": "Fixed Asset", + "account_number": "21315" + }, + "affect\u00e9s \u00e0 des op\u00e9rations non professionnelles": { + "account_type": "Fixed Asset", + "account_number": "21318" + } + }, + "2135-Installations g\u00e9n\u00e9rales - agencements - am\u00e9nagements des constructions": { + "account_type": "Fixed Asset", + "affect\u00e9s \u00e0 la production agricole": { + "account_type": "Fixed Asset", + "account_number": "21351" + }, + "affect\u00e9s \u00e0 une autre activit\u00e9 professionnelle": { + "account_type": "Fixed Asset", + "account_number": "21355" + }, + "affect\u00e9s \u00e0 des op\u00e9rations non professionnelles": { + "account_type": "Fixed Asset", + "account_number": "21358" + } + }, + "Ouvrages d'infrastructure": { + "account_type": "Fixed Asset", + "account_number": "2138" + } + }, + "214-Constructions sur sol d'autrui": { + "account_type": "Fixed Asset", + "2141-B\u00e2timents": { + "account_type": "Fixed Asset", + "affect\u00e9s \u00e0 la production agricole": { + "account_type": "Fixed Asset", + "account_number": "21411" + }, + "affect\u00e9s \u00e0 une autre activit\u00e9 professionnelle": { + "account_type": "Fixed Asset", + "account_number": "21415" + }, + "affect\u00e9s \u00e0 des op\u00e9rations non professionnelles": { + "account_type": "Fixed Asset", + "account_number": "21418" + } + }, + "2145-Installations g\u00e9n\u00e9rales - agencements - am\u00e9nagements des constructions": { + "account_type": "Fixed Asset", + "affect\u00e9s \u00e0 la production agricole": { + "account_type": "Fixed Asset", + "account_number": "21451" + }, + "affect\u00e9s \u00e0 une autre activit\u00e9 professionnelle": { + "account_type": "Fixed Asset", + "account_number": "21455" + }, + "affect\u00e9s \u00e0 des op\u00e9rations non professionnelles": { + "account_type": "Fixed Asset", + "account_number": "21458" + } + }, + "Ouvrages d'infrastructure": { + "account_type": "Fixed Asset", + "account_number": "2148" + } + }, + "215-Installations techniques, mat\u00e9riels et outillage": { + "account_type": "Fixed Asset", + "Installations techniques sur sol propre": { + "account_type": "Fixed Asset", + "account_number": "2151" + }, + "Installations techniques sur sol d'autrui": { + "account_type": "Fixed Asset", + "account_number": "2153" + }, + "Mat\u00e9riel": { + "account_type": "Fixed Asset", + "account_number": "2154" + }, + "Outillage": { + "account_type": "Fixed Asset", + "account_number": "2155" + }, + "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels": { + "account_type": "Fixed Asset", + "account_number": "2157" + } + }, + "Am\u00e9liorations du fonds": { + "account_type": "Fixed Asset", + "account_number": "217" + }, + "218-Autres immobilisations corporelles (hors biens vivants)": { + "account_type": "Fixed Asset", + "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": { + "account_type": "Fixed Asset", + "account_number": "2181" + }, + "Mat\u00e9riel de transport": { + "account_type": "Fixed Asset", + "account_number": "2182" + }, + "Mat\u00e9riel de bureau et mat\u00e9riel informatique": { + "account_type": "Fixed Asset", + "account_number": "2183" + }, + "Mobilier": { + "account_type": "Fixed Asset", + "account_number": "2184" + }, + "Emballages r\u00e9cup\u00e9rables": { + "account_type": "Fixed Asset", + "account_number": "2186" + }, + "Autres": { + "account_type": "Fixed Asset", + "account_number": "2188" + } + } + }, + "Immobilisations mises en concession": { + "account_number": "22" + }, + "23-Immobilisations en cours": { + "231-Immobilisations corporelles en cours (hors biens vivants)": { + "Terrains (en cours)": { + "account_number": "2311" + }, + "Agencements et am\u00e9nagements de terrains (en cours)": { + "account_number": "2312" + }, + "Constructions sur sol propre (en cours)": { + "account_number": "2313" + }, + "Constructions sur sol d'autrui (en cours)": { + "account_number": "2314" + }, + "Installations techniques, mat\u00e9riel et outillage (en cours)": { + "account_number": "2315" + }, + "Autres immobilisations corporelles - hors biens vivants (en cours)": { + "account_number": "2318" + } + }, + "Immobilisations incorporelles en cours": { + "account_number": "232" + }, + "234-Immobilisations corporelles en cours (biens vivants)": { + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "2341" + }, + "Animaux de services (en cours)": { + "account_number": "2343" + }, + "Plantations p\u00e9rennes (en cours)": { + "account_number": "2346" + }, + "Autres v\u00e9g\u00e9taux immobilis\u00e9s (en cours)": { + "account_number": "2347" + } + }, + "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": { + "account_number": "237" + }, + "238-Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": { + "Immobilisations corporelles (hors biens vivants)": { + "account_number": "2381" + }, + "Immobilisations corporelles (biens vivants)": { + "account_number": "2384" + } + } + }, + "24-Immobilisations en cours (biens vivants)": { + "Animaux reproducteurs (adultes)": { + "account_number": "241" + }, + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "242" + }, + "Animaux de services": { + "account_number": "243" + }, + "246-Plantations p\u00e9rennes": { + "Plantations p\u00e9rennes sur sol propre": { + "account_number": "2461" + }, + "Plantations p\u00e9rennes sur sol d'autrui": { + "account_number": "2465" + }, + "Am\u00e9nagements des plantations p\u00e9rennes": { + "account_number": "2467" + } + }, + "247-Autres v\u00e9g\u00e9taux immobilis\u00e9s": { + "Autres v\u00e9g\u00e9taux immobilis\u00e9s sur sol propre": { + "account_number": "2471" + }, + "Autres v\u00e9g\u00e9taux immobilis\u00e9s sur sol d'autrui": { + "account_number": "2475" + }, + "Am\u00e9nagements des autres v\u00e9g\u00e9taux immobilis\u00e9s": { + "account_number": "2477" + } + } + }, + "Entreprises li\u00e9es - parts et cr\u00e9ances": { + "account_number": "25" + }, + "26-Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "261-Titres de participation": { + "Actions": { + "account_number": "2611" + }, + "Autres titres": { + "account_number": "2618" + } + }, + "262-Participations \u00e0 des organismes professionnels agricoles": { + "Soci\u00e9t\u00e9s coop\u00e9ratives agricoles (sauf CUMA)": { + "account_number": "2621" + }, + "CUMA": { + "account_number": "2622" + }, + "SICA": { + "account_number": "2624" + }, + "Autres": { + "account_number": "2628" + } + }, + "Autres formes de participation": { + "account_number": "266" + }, + "267-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": { + "account_number": "2671" + }, + "2672-Cr\u00e9ances rattach\u00e9es \u00e0 des participations \u00e0 des organismes professionnels agricoles": { + "Soci\u00e9t\u00e9s coop\u00e9ratives agricoles (sauf CUMA)": { + "account_number": "26721" + }, + "CUMA": { + "account_number": "26722" + }, + "SICA": { + "account_number": "26724" + }, + "Autres": { + "account_number": "26728" + } + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 d'autres participations": { + "account_number": "2674" + }, + "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": { + "account_number": "2675" + }, + "Avances consolidables": { + "account_number": "2676" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "2678" + } + }, + "268-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "Principal": { + "account_number": "2681" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "2688" + } + }, + "269-Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": { + "sur titres de participation": { + "account_number": "2691" + }, + "sur participations \u00e0 des organismes professionnels agricoles": { + "account_number": "2692" + }, + "sur autres formes de participation": { + "account_number": "2696" + } + } + }, + "27-Autres immobilisations financi\u00e8res": { + "271-Titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)": { + "Actions": { + "account_number": "2711" + }, + "Parts dans les \u00e9tablissements de cr\u00e9dit": { + "account_number": "2715" + }, + "Autres titres": { + "account_number": "2718" + } + }, + "272-Titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "Obligations": { + "account_number": "2721" + }, + "Bons": { + "account_number": "2722" + }, + "Certificats de fonds de d\u00e9veloppement coop\u00e9ratifs": { + "account_number": "2723" + } + }, + "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { + "account_number": "273" + }, + "274-Pr\u00eats": { + "Pr\u00eats participatifs": { + "account_number": "2741" + }, + "Pr\u00eats aux associ\u00e9s": { + "account_number": "2742" + }, + "Pr\u00eats au personnel": { + "account_number": "2743" + }, + "Autres pr\u00eats": { + "account_number": "2748" + } + }, + "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "D\u00e9p\u00f4ts": { + "account_number": "2751" + }, + "Cautionnements": { + "account_number": "2755" + } + }, + "276-Autres cr\u00e9ances immobilis\u00e9es": { + "Cr\u00e9ances diverses": { + "account_number": "2761" + }, + "2768-Int\u00e9r\u00eats courus": { + "sur titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "account_number": "27682" + }, + "sur pr\u00eats": { + "account_number": "27684" + }, + "sur d\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "account_number": "27685" + }, + "sur cr\u00e9ances diverses": { + "account_number": "27688" + } + } + }, + "Actions propres ou parts propres": { + "account_number": "277" + }, + "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": { + "account_number": "279" + } + }, + "28-Amortissements des immobilisations": { + "account_type": "Accumulated Depreciation", + "280-Amortissements des immobilisations incorporelles": { + "account_type": "Accumulated Depreciation", + "Frais d'\u00e9tablissement": { + "account_type": "Accumulated Depreciation", + "account_number": "2801" + }, + "Frais de recherche et de d\u00e9veloppement": { + "account_type": "Accumulated Depreciation", + "account_number": "2803" + }, + "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": { + "account_type": "Accumulated Depreciation", + "account_number": "2805" + }, + "Fonds commercial": { + "account_type": "Accumulated Depreciation", + "account_number": "2807" + }, + "2808-Autres immobilisations incorporelles": { + "account_type": "Accumulated Depreciation", + "Usufruit temporaire": { + "account_type": "Accumulated Depreciation", + "account_number": "28082" + } + } + }, + "281-Amortissements des immobilisations corporelles (hors biens vivants)": { + "account_type": "Accumulated Depreciation", + "Terrains de gisement": { + "account_type": "Accumulated Depreciation", + "account_number": "2811" + }, + "Agencements, am\u00e9nagements de terrains amortissables": { + "account_type": "Accumulated Depreciation", + "account_number": "2812" + }, + "Constructions sur sol propre": { + "account_type": "Accumulated Depreciation", + "account_number": "2813" + }, + "Constructions sur sol d'autrui": { + "account_type": "Accumulated Depreciation", + "account_number": "2814" + }, + "Installations, mat\u00e9riel et outillage": { + "account_type": "Accumulated Depreciation", + "account_number": "2815" + }, + "Autres immobilisations corporelles (hors biens vivants)": { + "account_type": "Accumulated Depreciation", + "account_number": "2818" + } + }, + "Amortissement des immobilisations mises en concession": { + "account_number": "282" + }, + "284-Amortissement des immobilisations corporelles (biens vivants)": { + "Animaux reproducteurs (adultes)": { + "account_number": "2841" + }, + "Animaux de service": { + "account_number": "2843" + }, + "Plantation p\u00e9rennes": { + "account_number": "2846" + }, + "Autres v\u00e9g\u00e9taux immobilis\u00e9s": { + "account_number": "2847" + } + } + }, + "29-D\u00e9pr\u00e9ciations des immobilisations": { + "290-D\u00e9pr\u00e9ciations des immobilisations incorporelles": { + "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": { + "account_number": "2905" + }, + "Droit au bail": { + "account_number": "2906" + }, + "Fonds rural et commercial": { + "account_number": "2907" + }, + "Autres immobilisations incorporelles": { + "account_number": "2908" + } + }, + "291-D\u00e9pr\u00e9ciations des immobilisations corporelles (hors biens vivants)": { + "Terrains": { + "account_number": "2911" + }, + "Agencements et am\u00e9nagements de terrains": { + "account_number": "2912" + }, + "Constructions sur sol propre": { + "account_number": "2913" + }, + "Constructions sur sol d'autrui": { + "account_number": "2914" + }, + "Installations techniques, mat\u00e9riel et outillage": { + "account_number": "2915" + }, + "Am\u00e9liorations du fonds": { + "account_number": "2917" + }, + "Autres immobilisations corporelles (hors biens vivants)": { + "account_number": "2918" + } + }, + "D\u00e9pr\u00e9ciations des immobilisations mises en concession": { + "account_number": "292" + }, + "293-D\u00e9pr\u00e9ciations des immobilisations en cours": { + "Immobilisations corporelles en cours (hors biens vivants)": { + "account_number": "2931" + }, + "Immobilisations incorporelles en cours": { + "account_number": "2932" + }, + "Immobilisations corporelles en cours (biens vivants)": { + "account_number": "2934" + } + }, + "294-Autres immobilisations corporelles (biens vivants)": { + "Animaux reproducteurs (adultes)": { + "account_number": "2941" + }, + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "2942" + }, + "Animaux de service": { + "account_number": "2943" + }, + "Plantation p\u00e9rennes": { + "account_number": "2946" + }, + "Autres v\u00e9g\u00e9taux immobilis\u00e9s": { + "account_number": "2947" + } + }, + "296-D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Titres de participation": { + "account_number": "2961" + }, + "Participations \u00e0 des organismes professionnels agricoles": { + "account_number": "2962" + }, + "Autres formes de participation": { + "account_number": "2966" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "account_number": "2967" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "account_number": "2968" + } + }, + "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": { + "Titres immobilis\u00e9s - droit de propri\u00e9t\u00e9": { + "account_number": "2971" + }, + "Titres immobilis\u00e9s - droit de cr\u00e9ances": { + "account_number": "2972" + }, + "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { + "account_number": "2973" + }, + "Pr\u00eats": { + "account_number": "2974" + }, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "account_number": "2975" + }, + "Autres cr\u00e9ances immobilis\u00e9es": { + "account_number": "2976" + } + } + } + }, + "3-Comptes de stocks et en-cours": { + "root_type": "Asset", + "30-Stocks et en-cours": { + "301-Approvisionnements": { + "Engrais et amendements": { + "account_number": "3011" + }, + "Semences et plants": { + "account_number": "3012" + }, + "Produits de d\u00e9fense des v\u00e9g\u00e9taux": { + "account_number": "3013" + }, + "Aliments du b\u00e9tail": { + "account_number": "3014" + }, + "Produits de d\u00e9fense des animaux": { + "account_number": "3015" + }, + "Produits de reproduction animale": { + "account_number": "3016" + }, + "3017-Emballages": { + "Emballages perdus": { + "account_number": "30171" + }, + "Emballages r\u00e9cup\u00e9rables non identifiables": { + "account_number": "30175" + }, + "Emballages \u00e0 usage mixte": { + "account_number": "30177" + } + }, + "Combustibles": { + "account_number": "3018" + } + }, + "302-Autres approvisionnements": { + "Carburants et lubrifiants": { + "account_number": "3021" + }, + "Produits d'entretien": { + "account_number": "3022" + }, + "Fournitures d'atelier et de magasin": { + "account_number": "3023" + }, + "Fournitures de bureau": { + "account_number": "3024" + }, + "Denr\u00e9es et fournitures pour le personnel": { + "account_number": "3025" + }, + "Mat\u00e9riaux divers": { + "account_number": "3026" + }, + "Autres fournitures consommables": { + "account_number": "3027" + }, + "Mati\u00e8res premi\u00e8res": { + "account_number": "3028" + } + }, + "Marchandises": { + "account_number": "307" + } + }, + "31-Animaux (cycle long)": { + "Stocks d'animaux (cycle long)": { + "account_number": "311" + } + }, + "32-Animaux (cycle court)": { + "Stocks d'animaux (cycle court)": { + "account_number": "321" + } + }, + "33-V\u00e9g\u00e9taux en terre (cycle long)": { + "331-Avances aux cultures (cycle long)": { + "Engrais et amendements en terre": { + "account_number": "3311" + }, + "Semences et plants en terre": { + "account_number": "3312" + }, + "Produit de d\u00e9fense des v\u00e9g\u00e9taux en terre": { + "account_number": "3313" + }, + "Autres approvisionnements en terre": { + "account_number": "3314" + }, + "Fa\u00e7ons culturales": { + "account_number": "3315" + }, + "Autres": { + "account_number": "3318" + } + } + }, + "34-V\u00e9g\u00e9taux en terre (cycle court)": { + "341-Avances aux cultures (cycle court)": { + "Engrais et amendements en terre": { + "account_number": "3411" + }, + "Semences et plants en terre": { + "account_number": "3412" + }, + "Produit de d\u00e9fense des v\u00e9g\u00e9taux en terre": { + "account_number": "3413" + }, + "Autres approvisionnements en terre": { + "account_number": "3414" + }, + "Fa\u00e7ons culturales": { + "account_number": "3415" + }, + "Autres": { + "account_number": "3418" + } + }, + "Autres v\u00e9g\u00e9taux en terre (cycle court)": { + "account_number": "348" + } + }, + "35-En-cours de production de biens et services (cycle long)": { + "Biens (cycle long)": { + "account_number": "355" + }, + "Autres biens (cycle long)": { + "account_number": "356" + }, + "Travaux \u00e0 fa\u00e7on (cycle long)": { + "account_number": "357" + }, + "Autres services (cycle long)": { + "account_number": "358" + } + }, + "36-En-cours de production de biens et services (cycle court)": { + "Biens (cycle court) - Produits v\u00e9g\u00e9taux": { + "account_number": "361" + }, + "Biens (cycle court) - Produits animaux": { + "account_number": "362" + }, + "Biens (cycle court) - Vins": { + "account_number": "363" + }, + "Biens (cycle court) - Alcools": { + "account_number": "364" + }, + "Biens (cycle court) - Autres produits transform\u00e9s": { + "account_number": "365" + }, + "Autres biens (activit\u00e9s annexes)": { + "account_number": "366" + }, + "Travaux \u00e0 fa\u00e7on (cycle court)": { + "account_number": "367" + }, + "Autres services (cycle court)": { + "account_number": "368" + } + }, + "37-Stocks de Produits": { + "account_type": "Stock", + "Produits interm\u00e9diaires v\u00e9g\u00e9taux": { + "account_type": "Stock", + "account_number": "371" + }, + "Produits interm\u00e9diaires animaux": { + "account_type": "Stock", + "account_number": "372" + }, + "Produits interm\u00e9diaires transform\u00e9s": { + "account_type": "Stock", + "account_number": "373" + }, + "Produits finis v\u00e9g\u00e9taux": { + "account_type": "Stock", + "account_number": "374" + }, + "Produits finis animaux": { + "account_type": "Stock", + "account_number": "375" + }, + "Produits finis transform\u00e9s": { + "account_type": "Stock", + "account_number": "376" + }, + "Produits r\u00e9siduels": { + "account_type": "Stock", + "account_number": "377" + }, + "Produits (activit\u00e9s annexes)": { + "account_type": "Stock", + "account_number": "378" + } + }, + "Inventaire permanent": { + "account_number": "38" + }, + "39-D\u00e9pr\u00e9ciations des stocks et en-cours": { + "D\u00e9pr\u00e9ciations des approvisionnements et marchandises": { + "account_number": "390" + }, + "D\u00e9pr\u00e9ciations des animaux (cycle long)": { + "account_number": "391" + }, + "D\u00e9pr\u00e9ciations des animaux (cycle court)": { + "account_number": "392" + }, + "D\u00e9pr\u00e9ciations des v\u00e9g\u00e9taux en terre (cycle long)": { + "account_number": "393" + }, + "D\u00e9pr\u00e9ciations des v\u00e9g\u00e9taux en terre (cycle court)": { + "account_number": "394" + }, + "D\u00e9pr\u00e9ciations des en-cours de production de biens et services (cycle long)": { + "account_number": "395" + }, + "D\u00e9pr\u00e9ciations des en-cours de production de biens et services (cycle court)": { + "account_number": "396" + }, + "D\u00e9pr\u00e9ciations des produits": { + "account_number": "397" + } + } + }, + "4-Comptes de tiers (ACTIF)": { + "root_type": "Asset", + "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": { + "409-Fournisseurs d\u00e9biteurs": { + "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": { + "account_number": "4091" + }, + "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": { + "account_number": "4096" + }, + "4097-Fournisseurs - Autres avoirs": { + "Fournisseurs d'exploitation": { + "account_number": "40971" + }, + "Fournisseurs d'immobilisations": { + "account_number": "40974" + } + }, + "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": { + "account_number": "4098" + } + } + }, + "41-Clients et comptes rattach\u00e9s (ACTIF)": { + "account_type": "Receivable", + "411-Clients": { + "account_type": "Receivable", + "Clients - Ventes de biens ou de prestations de services": { + "account_type": "Receivable", + "account_number": "4111" + }, + "Clients - Retenues de garantie": { + "account_type": "Receivable", + "account_number": "4117" + } + }, + "Clients - Effets \u00e0 recevoir": { + "account_type": "Receivable", + "account_number": "413" + }, + "Clients douteux ou litigieux": { + "account_type": "Receivable", + "account_number": "416" + }, + "418-Clients - Produits non encore factur\u00e9s": { + "account_type": "Receivable", + "Clients - Factures \u00e0 \u00e9tablir": { + "account_type": "Receivable", + "account_number": "4181" + }, + "Clients - Int\u00e9r\u00eats courus": { + "account_type": "Receivable", + "account_number": "4188" + } + } + }, + "42-Personnel et comptes rattach\u00e9s (ACTIF)": { + "Personnel - Avances et acomptes": { + "account_number": "425" + } + }, + "43-Mutualit\u00e9 Sociale Agricole et autres organismes sociaux (ACTIF)": { + "Mutualit\u00e9 Sociale Agricole": { + "account_number": "431" + }, + "Autres organismes sociaux": { + "account_number": "437" + }, + "438-Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Produits \u00e0 recevoir": { + "account_number": "4387" + } + } + }, + "44-Etat et autres collectivit\u00e9s publiques (ACTIF)": { + "441-Etat - Subventions \u00e0 recevoir": { + "Subventions d'investissement": { + "account_number": "4411" + }, + "Subventions d'exploitation": { + "account_number": "4417" + }, + "Subventions d'\u00e9quilibre": { + "account_number": "4418" + }, + "Avances sur subventions": { + "account_number": "4419" + } + }, + "Op\u00e9rations particuli\u00e8res avec l'Etat, les collectivit\u00e9s publiques, les organismes internationaux": { + "account_number": "443" + }, + "445-Etat - Taxes sur le chiffre d'affaires": { + "TVA due intracommunautaire": { + "account_number": "4452", + "account_type": "Tax", + "tax_rate": -20 + }, + "44551-TVA à décaisser": { + "TVA 20% Déductible": { + "account_number": "445511", + "account_type": "Tax", + "tax_rate": 20 + }, + "TVA 10% Déductible": { + "account_number": "445512", + "account_type": "Tax", + "tax_rate": 10 + }, + "TVA 5.5% Déductible": { + "account_number": "445513", + "account_type": "Tax", + "tax_rate": 5.5 + }, + "TVA 2.1% Déductible": { + "account_number": "445514", + "account_type": "Tax", + "tax_rate": 2.1 + } + }, + "4456-Taxes sur le chiffre d'affaires d\u00e9ductibles": { + "TVA sur immobilisations": { + "account_number": "44562" + }, + "TVA transf\u00e9r\u00e9e par d'autres entreprises": { + "account_number": "44563" + }, + "44566-TVA sur autres biens et services": { + "TVA sur intracommunautaire sur biens et services": { + "account_number": "445662", + "account_type": "Tax", + "tax_rate": 20 + } + }, + "Cr\u00e9dit de TVA \u00e0 reporter": { + "account_number": "44567" + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44568" + } + }, + "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente": { + "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": { + "account_number": "44581" + }, + "Acomptes - R\u00e9gime du forfait": { + "account_number": "44582" + }, + "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": { + "account_number": "44583" + }, + "Taxes sur le chiffre d'affaires sur factures non parvenues": { + "account_number": "44586" + } + } + }, + "448-Etat - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Charges fiscales sur cong\u00e9s \u00e0 payer": { + "account_number": "4482" + }, + "Autres charges \u00e0 payer": { + "account_number": "4486" + }, + "Produits \u00e0 recevoir": { + "account_number": "4487" + } + } + }, + "45-Groupe, communaut\u00e9s d'exploitation et associ\u00e9s (ACTIF)": { + "456-Associ\u00e9s - Op\u00e9rations sur le capital": { + "4562-Apporteurs - Capital appel\u00e9, non vers\u00e9": { + "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": { + "account_number": "45621" + }, + "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": { + "account_number": "45625" + } + } + } + }, + "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": { + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_number": "462" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "465" + }, + "Autres comptes d\u00e9biteurs ou cr\u00e9diteurs": { + "account_number": "467" + }, + "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Produits \u00e0 recevoir": { + "account_number": "4687" + } + } + }, + "47-Comptes transitoires ou d'attente (ACTIF)": { + "471-Comptes d'attente (ACTIF)": { + "account_type": "Temporary" + }, + "476-Diff\u00e9rence de conversion - Actif": { + "Diminution des cr\u00e9ances": { + "account_number": "4761" + }, + "Augmentation des dettes": { + "account_number": "4762" + }, + "Diff\u00e9rences compens\u00e9es par couverture de change": { + "account_number": "4768" + } + }, + "478-Autres comptes transitoires (ACTIF)": {} + }, + "48-Comptes de r\u00e9gularisation (ACTIF)": { + "481-Charges \u00e0 r\u00e9partir sur plusieurs exercices": { + "Frais d'\u00e9mission des emprunts": { + "account_number": "4816" + } + }, + "Charges constat\u00e9es d'avance": { + "account_number": "486" + }, + "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits": { + "Charges": { + "account_number": "4886" + } + } + }, + "49-D\u00e9pr\u00e9ciations des comptes de tiers (ACTIF)": { + "495-D\u00e9pr\u00e9ciations des comptes du groupe, des communaut\u00e9s d'exploitation et des associ\u00e9s": { + "Comptes du groupe": { + "account_number": "4951" + }, + "Comptes courants des associ\u00e9s": { + "account_number": "4955" + }, + "Op\u00e9rations faites en commun et en GIE": { + "account_number": "4958" + } + }, + "496-D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": { + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_number": "4962" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "4965" + }, + "Autres comptes d\u00e9biteurs": { + "account_number": "4967" + } + } + } + }, + "4-Comptes de tiers (PASSIF)": { + "root_type": "Liability", + "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": { + "account_type": "Payable", + "401-Fournisseurs d'exploitation": { + "Fournisseurs - Achats de biens et de prestations de services": { + "account_type": "Payable", + "account_number": "4011" + }, + "Fournisseurs - Retenues de garantie": { + "account_type": "Payable", + "account_number": "4017" + } + }, + "Fournisseurs - Effets \u00e0 payer": { + "account_type": "Payable", + "account_number": "403" + }, + "404-Fournisseurs d'immobilisations": { + "account_type": "Payable", + "Fournisseurs - Achats d'immobilisations": { + "account_type": "Payable", + "account_number": "4041" + }, + "Fournisseurs d'immobilisations - Retenues de garantie": { + "account_type": "Payable", + "account_number": "4047" + } + }, + "Fournisseurs d'immobilisations - Effets \u00e0 payer": { + "account_type": "Payable", + "account_number": "405" + }, + "408-Fournisseurs - Factures non parvenues": { + "account_type": "Stock Received But Not Billed", + "Fournisseurs d'exploitation": { + "account_type": "Stock Received But Not Billed", + "account_number": "4081" + }, + "Fournisseurs d'immobilisations": { + "account_type": "Asset Received But Not Billed", + "account_number": "4084" + }, + "Fournisseurs - Int\u00e9r\u00eats courus": { + "account_type": "Stock Received But Not Billed", + "account_number": "4088" + } + } + }, + "41-Clients et comptes rattach\u00e9s (PASSIF)": { + "419-Clients cr\u00e9diteurs": { + "Clients - Avances et acomptes re\u00e7us sur commandes": { + "account_number": "4191", + "account_type": "Payable" + }, + "Clients - Dettes sur emballages et mat\u00e9riels consign\u00e9s": { + "account_number": "4196" + }, + "Clients - Autres avoirs": { + "account_number": "4197" + }, + "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": { + "account_number": "4198" + } + } + }, + "42-Personnel et comptes rattach\u00e9s (PASSIF)": { + "Personnel - R\u00e9mun\u00e9rations dues": { + "account_number": "421" + }, + "Comit\u00e9s d'entreprises, d'\u00e9tablissement": { + "account_number": "422" + }, + "424-Participation des salari\u00e9s aux r\u00e9sultats": { + "R\u00e9serve sp\u00e9ciale (art. L. 442-2 du Code du travail)": { + "account_number": "4246" + }, + "Comptes courants": { + "account_number": "4248" + } + }, + "Personnel - D\u00e9p\u00f4ts": { + "account_number": "426" + }, + "Personnel - Oppositions": { + "account_number": "427" + }, + "428-Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": { + "account_number": "4282" + }, + "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "4284" + }, + "Autres charges \u00e0 payer": { + "account_number": "4286" + }, + "Produits \u00e0 recevoir": { + "account_number": "4287" + } + } + }, + "43-Mutualit\u00e9 Sociale Agricole et autres organismes sociaux (PASSIF)": { + "438-Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Charges sociales sur cong\u00e9s \u00e0 payer": { + "account_number": "4382" + }, + "Autres charges \u00e0 payer": { + "account_number": "4386" + } + } + }, + "44-Etat et autres collectivit\u00e9s publiques (PASSIF)": { + "442-Etat - Imp\u00f4ts et taxes recouvrables sur des tiers": { + "Obligataires": { + "account_number": "4424" + }, + "Associ\u00e9s": { + "account_number": "4425" + } + }, + "Etat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "account_number": "444" + }, + "445-Etat - Taxes sur le chiffre d'affaires": { + "4455-Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": { + "TVA \u00e0 d\u00e9caisser": { + "account_number": "44551" + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44558" + } + }, + "4457-Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": { + "44571-TVA collect\u00e9e": { + "account_type": "Tax", + "TVA 20% Collectée": { + "account_type": "Tax", + "account_number": "4457101", + "tax_rate": 20 + }, + "TVA 10% Collectée": { + "account_type": "Tax", + "account_number": "4457102", + "tax_rate": 10 + }, + "TVA 5.5% Collectée": { + "account_type": "Tax", + "account_number": "4457103", + "tax_rate": 5.5 + }, + "TVA 2.1% Collectée": { + "account_type": "Tax", + "account_number": "4457104", + "tax_rate": 2.1 + } + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44578" + } + }, + "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente": { + "TVA r\u00e9cup\u00e9r\u00e9e d'avance": { + "account_number": "44584" + }, + "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": { + "account_number": "44587" + } + } + }, + "Obligations cautionn\u00e9es": { + "account_number": "446" + }, + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": { + "account_number": "447" + } + }, + "45-Groupe, communaut\u00e9s d'exploitation et associ\u00e9s (PASSIF)": { + "Groupe": { + "account_number": "451" + }, + "455-Associ\u00e9s - Comptes courants": { + "Associ\u00e9s - Comptes courants (principal)": { + "account_number": "4551" + }, + "Associ\u00e9s - Comptes courants (int\u00e9r\u00eats courus)": { + "account_number": "4558" + } + }, + "456-Associ\u00e9s - Op\u00e9rations sur le capital": { + "4561-Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": { + "Apports en nature": { + "account_number": "45611" + }, + "Apports en num\u00e9raire": { + "account_number": "45615" + } + }, + "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": { + "account_number": "4563" + }, + "Associ\u00e9s - Versements anticip\u00e9s": { + "account_number": "4564" + }, + "Associ\u00e9s d\u00e9faillants": { + "account_number": "4566" + }, + "Associ\u00e9s - Capital \u00e0 rembourser": { + "account_number": "4567" + } + }, + "Associ\u00e9s - Dividendes \u00e0 payer": { + "account_number": "457" + }, + "458-Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": { + "Op\u00e9rations courantes": { + "account_number": "4581" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "4588" + } + } + }, + "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (PASSIF)": { + "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": { + "account_number": "464" + }, + "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs": { + "Autres comptes d\u00e9biteurs": { + "account_number": "4671" + }, + "Autres comptes cr\u00e9diteurs": { + "account_number": "4672" + } + }, + "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Charges \u00e0 payer": { + "account_number": "4686" + } + } + }, + "47-Comptes transitoires ou d'attente (PASSIF)": { + "471-Comptes d'attente (PASSIF)": { + "account_type": "Temporary" + }, + "477-Diff\u00e9rences de conversion - Passif": { + "Augmentation des cr\u00e9ances": { + "account_number": "4771" + }, + "Diminution des dettes": { + "account_number": "4772" + }, + "Diff\u00e9rences compens\u00e9es par couverture de change": { + "account_number": "4778" + } + }, + "478-Autres comptes transitoires (PASSIF)": {} + }, + "48-Comptes de r\u00e9gularisation (PASSIF)": { + "Produits constat\u00e9s d'avance": { + "account_number": "487" + }, + "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits": { + "Produits": { + "account_number": "4887" + } + } + }, + "D\u00e9pr\u00e9ciations des comptes de tiers (PASSIF)": { + "account_number": "49" + } + }, + "5-Comptes financiers": { + "root_type": "Asset", + "50-Valeurs mobili\u00e8res de placement": { + "Parts dans des entreprises li\u00e9es": { + "account_number": "501" + }, + "Actions propres": { + "account_number": "502" + }, + "503-Actions": { + "Titres cot\u00e9s": { + "account_number": "5031" + }, + "Titres non cot\u00e9s": { + "account_number": "5035" + } + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { + "account_number": "504" + }, + "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": { + "account_number": "505" + }, + "506-Obligations": { + "Titres cot\u00e9s": { + "account_number": "5061" + }, + "Titres non cot\u00e9s": { + "account_number": "5065" + } + }, + "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": { + "account_number": "507" + }, + "508-Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": { + "Autres valeurs mobili\u00e8res": { + "account_number": "5081" + }, + "Bons de souscription": { + "account_number": "5082" + }, + "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9s": { + "account_number": "5088" + } + }, + "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": { + "account_number": "509" + } + }, + "51-Banques, \u00e9tablissements financiers et assimil\u00e9s": { + "511-Valeurs \u00e0 l'encaissement": { + "Coupons \u00e9chus \u00e0 l'encaissement": { + "account_number": "5111" + }, + "Ch\u00e8ques \u00e0 encaisser": { + "account_number": "5112" + }, + "Effets \u00e0 l'encaissement": { + "account_number": "5113" + }, + "Effets \u00e0 l'escompte": { + "account_number": "5114" + } + }, + "Banques": { + "account_type": "Bank", + "account_number": "512" + }, + "Ch\u00e8ques postaux": { + "account_number": "514" + }, + "Caisses du Tr\u00e9sor et des \u00e9tablissements publics": { + "account_number": "515" + }, + "Soci\u00e9t\u00e9s de Bourse": { + "account_number": "516" + }, + "Autres organismes financiers": { + "account_number": "517" + }, + "518-Int\u00e9r\u00eats courus": { + "Int\u00e9r\u00eats courus \u00e0 payer": { + "account_number": "5181" + }, + "Int\u00e9r\u00eats courus \u00e0 recevoir": { + "account_number": "5188" + } + }, + "519-Concours bancaires courants": { + "Cr\u00e9dit bancaires de campagne": { + "account_number": "5191" + }, + "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": { + "account_number": "5193" + }, + "Cr\u00e9dits de mobilisation de cr\u00e9ances": { + "account_number": "5197" + }, + "Int\u00e9r\u00eats courus sur concours bancaires courants": { + "account_number": "5198" + } + } + }, + "Instruments de tr\u00e9sorerie": { + "account_number": "52" + }, + "Caisse": { + "account_type": "Cash", + "account_number": "53" + }, + "R\u00e9gies d'avance et accr\u00e9ditifs": { + "account_number": "54" + }, + "Virements internes": { + "account_number": "58" + }, + "59-D\u00e9pr\u00e9ciations des comptes financiers": { + "590-D\u00e9pr\u00e9ciations des valeurs mobili\u00e8res de placement": { + "Actions": { + "account_number": "5903" + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { + "account_number": "5904" + }, + "Obligations": { + "account_number": "5906" + }, + "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es": { + "account_number": "5908" + } + } + } + }, + "6-Comptes de charges": { + "root_type": "Expense", + "60-Achats (sauf 603)": { + "601-Achats stock\u00e9s - approvisionnements": { + "account_type": "Cost of Goods Sold", + "Engrais et amendements": { + "account_number": "6011" + }, + "Semences et plants": { + "account_number": "6012" + }, + "Produits de d\u00e9fense des v\u00e9g\u00e9taux": { + "account_number": "6013" + }, + "Aliments du b\u00e9tail": { + "account_number": "6014" + }, + "Produits de d\u00e9fense des animaux": { + "account_number": "6015" + }, + "Produits de reproduction animale": { + "account_number": "6016" + }, + "6017-Emballages": { + "account_type": "Cost of Goods Sold", + "Emballages perdus": { + "account_type": "Cost of Goods Sold", + "account_number": "60171" + }, + "Emballages r\u00e9cup\u00e9rables non identifiables": { + "account_type": "Cost of Goods Sold", + "account_number": "60172" + }, + "Emballages \u00e0 usage mixte": { + "account_type": "Cost of Goods Sold", + "account_number": "60173" + } + }, + "Combustibles": { + "account_number": "6018" + } + }, + "602-Achats stock\u00e9s - Autres approvisionnements": { + "Carburants et lubrifiants": { + "account_type": "Cost of Goods Sold", + "account_number": "6021" + }, + "Produits d'entretien": { + "account_type": "Cost of Goods Sold", + "account_number": "6022" + }, + "Fournitures d'atelier et de magasin": { + "account_type": "Cost of Goods Sold", + "account_number": "6023" + }, + "Fournitures de bureau": { + "account_type": "Cost of Goods Sold", + "account_number": "6024" + }, + "Denr\u00e9es et fournitures pour le personnel": { + "account_type": "Cost of Goods Sold", + "account_number": "6025" + }, + "Mat\u00e9riaux divers": { + "account_type": "Cost of Goods Sold", + "account_number": "6026" + }, + "Autres fournitures consommables": { + "account_type": "Cost of Goods Sold", + "account_number": "6027" + }, + "Mati\u00e8res premi\u00e8res": { + "account_type": "Cost of Goods Sold", + "account_number": "6028" + } + }, + "603-Variations des stocks (approvisionnements et marchandises)": { + "account_type": "Stock Adjustment", + "Variation des stocks d'approvisionnements": { + "account_type": "Stock Adjustment", + "account_number": "6031" + }, + "Variation des stocks d'autres approvisionnements": { + "account_type": "Stock Adjustment", + "account_number": "6032" + }, + "Variation des stocks de marchandises": { + "account_type": "Stock Adjustment", + "account_number": "6037" + } + }, + "604-Achats d'animaux": { + "Animaux reproducteurs (adultes)": { + "account_number": "6041" + }, + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "6042" + }, + "Autres animaux": { + "account_number": "6045" + } + }, + "605-Achats de travaux et services incorpor\u00e9s aux produits": { + "Achats de travaux et services incorpor\u00e9s pour productions v\u00e9g\u00e9tales": { + "account_number": "6051" + }, + "Achats de travaux et services incorpor\u00e9s pour productions animales": { + "account_number": "6054" + }, + "Autres achats de travaux et services": { + "account_number": "6058" + } + }, + "606-Achats non stock\u00e9s et fournitures": { + "account_type": "Cost of Goods Sold", + "Eau": { + "account_type": "Cost of Goods Sold", + "account_number": "6061" + }, + "Gaz": { + "account_type": "Cost of Goods Sold", + "account_number": "6062" + }, + "Electricit\u00e9s": { + "account_type": "Cost of Goods Sold", + "account_number": "6063" + }, + "Carburants et lubrifiants": { + "account_type": "Cost of Goods Sold", + "account_number": "6064" + }, + "Eau d'irrigation": { + "account_type": "Cost of Goods Sold", + "account_number": "6065" + }, + "Fournitures d'entretien et de petit \u00e9quipement": { + "account_type": "Cost of Goods Sold", + "account_number": "6066" + }, + "Fournitures pour productions immobilis\u00e9es": { + "account_type": "Cost of Goods Sold", + "account_number": "6067" + }, + "Autres fournitures non stock\u00e9s": { + "account_type": "Cost of Goods Sold", + "account_number": "6068" + } + }, + "607-Achats de marchandises": { + "account_type": "Cost of Goods Sold", + "Marchandises": { + "account_type": "Cost of Goods Sold", + "account_number": "6071" + }, + "Éco-contribution": { + "account_type": "Expense Account", + "account_number": "6079" + } + }, + "Frais accessoires sur achats": { + "account_number": "608" + }, + "609-Rabais, remises et ristournes obtenus sur achats": { + "RRR sur achats d'autres approvisionnements": { + "account_number": "6091" + }, + "RRR sur achats d'approvisionnements": { + "account_number": "6092" + }, + "RRR sur achats d'animaux": { + "account_number": "6094" + }, + "RRR sur achats de travaux et services incorpor\u00e9s aux produits": { + "account_number": "6095" + }, + "RRR sur achats de fournitures non stock\u00e9s": { + "account_number": "6096" + }, + "RRR sur achats de marchandises": { + "account_number": "6097" + }, + "Rabais, remises et ristournes non affect\u00e9s": { + "account_number": "6098" + } + } + }, + "61-Services ext\u00e9rieurs": { + "Sous-traitance g\u00e9n\u00e9rale": { + "account_number": "611" + }, + "612-Redevances de cr\u00e9dit-bail": { + "Redevances de cr\u00e9dit-bail mobilier": { + "account_number": "6122" + }, + "Redevances de cr\u00e9dit-bail immobilier": { + "account_number": "6125" + } + }, + "613-Locations": { + "Fermages et loyers du foncier": { + "account_number": "6131" + }, + "Locations de mat\u00e9riel": { + "account_number": "6132" + }, + "Locations d'animaux": { + "account_number": "6134" + }, + "Malis sur emballages": { + "account_number": "6136" + }, + "Autres locations": { + "account_number": "6138" + } + }, + "614-Charges locatives et de copropri\u00e9t\u00e9": { + "Charges locatives du foncier": { + "account_number": "6141" + }, + "Charges locatives du mat\u00e9riel": { + "account_number": "6142" + }, + "Charges locatives des animaux": { + "account_number": "6144" + }, + "Autres charges locatives et de copropri\u00e9t\u00e9": { + "account_number": "6148" + } + }, + "615-Entretien et r\u00e9parations": { + "Terrains": { + "account_number": "6151" + }, + "Agencements et am\u00e9nagements de terrains": { + "account_number": "6152" + }, + "Constructions (sur sol propre)": { + "account_number": "6153" + }, + "Constructions (sur sol d'autrui)": { + "account_number": "6154" + }, + "Installations techniques, mat\u00e9riel et outillage": { + "account_number": "6155" + }, + "Plantations p\u00e9rennes": { + "account_number": "6156" + }, + "Autres v\u00e9g\u00e9taux immobilis\u00e9s": { + "account_number": "6157" + }, + "Autres immobilisations corporelles (hors biens vivants)": { + "account_number": "6158" + } + }, + "616-Primes d'assurances": { + "Multirisques": { + "account_number": "6161" + }, + "Assurance obligatoire dommage construction": { + "account_number": "6162" + }, + "Assurance - transport (sur achats)": { + "account_number": "6163" + }, + "Assurance - transport (sur ventes)": { + "account_number": "6164" + }, + "Assurance - transport (sur autres biens)": { + "account_number": "6165" + }, + "Risques d'exploitation": { + "account_number": "6166" + }, + "Insolvabilit\u00e9 clients": { + "account_number": "6167" + }, + "Autres": { + "account_number": "6168" + } + }, + "Etudes et recherches": { + "account_number": "617" + }, + "618-Divers": { + "Documentation g\u00e9n\u00e9rale": { + "account_number": "6181" + }, + "Documentation technique": { + "account_number": "6183" + }, + "Frais de colloques, s\u00e9minaires, conf\u00e9rences": { + "account_number": "6185" + } + }, + "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs": { + "account_number": "619" + } + }, + "62-Autres services ext\u00e9rieurs": { + "621-Personnel ext\u00e9rieur \u00e0 l'entreprise": { + "Personnel int\u00e9rimaire": { + "account_number": "6211" + }, + "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": { + "account_number": "6214" + } + }, + "622-R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": { + "Commissions et courtages sur achats": { + "account_number": "6221" + }, + "Commissions et courtages sur ventes": { + "account_number": "6222" + }, + "R\u00e9mun\u00e9rations des transitaires": { + "account_number": "6223" + }, + "R\u00e9mun\u00e9rations d'affacturage": { + "account_number": "6224" + }, + "Honoraires v\u00e9t\u00e9rinaires": { + "account_number": "6225" + }, + "Autres honoraires": { + "account_number": "6226" + }, + "Frais d'actes et de contentieux": { + "account_number": "6227" + }, + "Divers": { + "account_number": "6228" + } + }, + "623-Publicit\u00e9, publications, relations publiques": { + "Annonces et insertions": { + "account_number": "6231" + }, + "Echantillons": { + "account_number": "6232" + }, + "Emplacements foires et expositions": { + "account_number": "6233" + }, + "Cadeaux \u00e0 la client\u00e8le": { + "account_number": "6234" + }, + "Primes": { + "account_number": "6235" + }, + "Catalogues et imprim\u00e9s": { + "account_number": "6236" + }, + "Publications": { + "account_number": "6237" + }, + "Divers (pourboire, dons courants, etc)": { + "account_number": "6238" + } + }, + "624-Transports de biens et transports collectifs du personnel": { + "Transports sur achats": { + "account_number": "6241", + "account_type": "Chargeable" + }, + "Transports sur ventes": { + "account_type": "Chargeable", + "account_number": "6242" + }, + "Transports entre \u00e9tablissements ou chantiers": { + "account_number": "6243" + }, + "Transports administratifs": { + "account_number": "6244" + }, + "Transports collectifs du personnel": { + "account_number": "6247" + }, + "Autres transports": { + "account_number": "6248" + } + }, + "625-D\u00e9placements, missions et r\u00e9ceptions": { + "Voyages et d\u00e9placements": { + "account_number": "6251" + }, + "Frais de d\u00e9m\u00e9nagement": { + "account_number": "6255" + }, + "Missions": { + "account_number": "6256" + }, + "R\u00e9ceptions": { + "account_number": "6257" + } + }, + "Frais postaux et de t\u00e9l\u00e9communications": { + "account_number": "626" + }, + "627-Services bancaires et assimil\u00e9s": { + "Frais sur titres (achat, vente, garde)": { + "account_number": "6271" + }, + "Commissions et frais sur \u00e9mission d'emprunts": { + "account_number": "6272" + }, + "Frais sur effets (commissions d'endos\u2026)": { + "account_number": "6275" + }, + "Location de coffres": { + "account_number": "6276" + }, + "Autres frais et commissions sur prestations de services": { + "account_number": "6278" + } + }, + "628-Divers": { + "Cotisations professionnelles (productions animales)": { + "account_number": "6281" + }, + "Cotisations professionnelles (productions v\u00e9g\u00e9tales)": { + "account_number": "6284" + }, + "Autres cotisations professionnelles": { + "account_number": "6286" + }, + "Frais de recrutement de personnel": { + "account_number": "6287" + }, + "Autres services ext\u00e9rieurs divers": { + "account_number": "6288" + } + }, + "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": { + "account_number": "629" + } + }, + "63-Imp\u00f4ts, taxes et versements assimil\u00e9s": { + "631-Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administrations des imp\u00f4ts)": { + "Taxe sur les salaires": { + "account_number": "6311" + }, + "Taxe d'apprentissage": { + "account_number": "6312" + }, + "Participation des employeurs \u00e0 la formation professionnelle continue": { + "account_number": "6313" + }, + "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": { + "account_number": "6314" + }, + "Autres": { + "account_number": "6318" + } + }, + "633-Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": { + "Versement de transport": { + "account_number": "6331" + }, + "Allocations logement": { + "account_number": "6332" + }, + "Participation des employeurs \u00e0 la formation professionnelle continue": { + "account_number": "6333" + }, + "Participation des employeurs \u00e0 l'effort de construction": { + "account_number": "6334" + }, + "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage": { + "account_number": "6335" + }, + "Autres": { + "account_number": "6338" + } + }, + "634-Taxes sp\u00e9cifiques sur les produits de l'exploitation": { + "Taxes sp\u00e9cifiques sur les produits v\u00e9g\u00e9taux": { + "account_number": "6341" + }, + "Taxes sp\u00e9cifiques sur les produits animaux": { + "account_number": "6342" + }, + "Taxes sp\u00e9cifiques sur les produits transform\u00e9s": { + "account_number": "6343" + }, + "Taxes sp\u00e9cifiques sur les animaux": { + "account_number": "6344" + }, + "P\u00e9nalit\u00e9s sur productions": { + "account_number": "6345" + }, + "Taxes sp\u00e9cifiques sur autres produits": { + "account_number": "6348" + } + }, + "635-Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administrations des imp\u00f4ts)": { + "Taxe professionnelle": { + "account_number": "6351" + }, + "Taxes fonci\u00e8res": { + "account_number": "6352" + }, + "Autres imp\u00f4ts locaux": { + "account_number": "6353" + }, + "Autres imp\u00f4ts directs (sauf imp\u00f4ts sur les soci\u00e9t\u00e9s)": { + "account_number": "6354" + }, + "Taxe sur le chiffre d'affaires non r\u00e9cup\u00e9rables": { + "account_number": "6355" + }, + "Imp\u00f4ts indirects": { + "account_number": "6356" + }, + "Droits d'enregistrement et de timbre": { + "account_number": "6357" + }, + "Autres droits": { + "account_number": "6358" + } + }, + "637-Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": { + "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": { + "account_number": "6371" + }, + "Taxes per\u00e7ues par les organismes publics internationaux": { + "account_number": "6372" + }, + "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": { + "account_number": "6374" + }, + "Taxes diverses": { + "account_number": "6378" + } + } + }, + "64-Charges de personnel": { + "641-R\u00e9mun\u00e9rations du personnel": { + "6411-Salaires (personnel salari\u00e9)": { + "Personnel permanent ou r\u00e9gulier": { + "account_number": "64111" + }, + "Personnel temporaire ou occasionnel": { + "account_number": "64115" + } + }, + "R\u00e9mun\u00e9rations (associ\u00e9s d'exploitation)": { + "account_number": "6412" + }, + "R\u00e9mun\u00e9rations (administrateurs, g\u00e9rants, associ\u00e9s)": { + "account_number": "6413" + }, + "Cong\u00e9s pay\u00e9s": { + "account_number": "6415" + }, + "Primes et gratifications": { + "account_number": "6416" + }, + "Indemnit\u00e9s et avantages en esp\u00e8ces divers": { + "account_number": "6417" + }, + "Avantages en nature": { + "account_number": "6418" + } + }, + "R\u00e9mun\u00e9ration du travail de l'exploitant": { + "account_number": "644" + }, + "645-Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance": { + "Cotisations \u00e0 la Mutualit\u00e9 Sociale Agricole": { + "account_number": "6451" + }, + "Cotisations aux mutuelles": { + "account_number": "6452" + }, + "Cotisations aux caisses de retraites": { + "account_number": "6453" + }, + "Cotisations aux caisses de ch\u00f4mages": { + "account_number": "6454" + }, + "Cotisations aux autres organismes sociaux": { + "account_number": "6458" + } + }, + "Cotisations sociales personnelles de l'exploitant": { + "account_number": "646" + }, + "647-Autres charges sociales": { + "Versements aux comit\u00e9s d'entreprise et d'\u00e9tablissement": { + "account_number": "6472" + }, + "Versements aux autres \u0153uvres sociales": { + "account_number": "6474" + }, + "M\u00e9decine du travail, pharmacie": { + "account_number": "6475" + }, + "Autres charges sociales diverses": { + "account_number": "6478" + } + }, + "Autres charges de personnel": { + "account_number": "648" + } + }, + "65-Autres charges de gestion courante": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "account_number": "651" + }, + "Jetons de pr\u00e9sence": { + "account_number": "653" + }, + "654-Pertes sur cr\u00e9ances irr\u00e9couvrables": { + "Cr\u00e9ances de l'exercice": { + "account_number": "6541" + }, + "Cr\u00e9ances des exercices ant\u00e9rieurs": { + "account_number": "6544" + } + }, + "655-Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": { + "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { + "account_number": "6551" + }, + "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { + "account_number": "6555" + } + }, + "656-Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s (cessions courantes)": { + "Animaux reproducteurs adultes": { + "account_number": "6561" + }, + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "6562" + } + }, + "Charges diverses de gestion courante": { + "account_number": "658" + } + }, + "66-Charges financi\u00e8res": { + "661-Charges d'int\u00e9r\u00eats": { + "Int\u00e9r\u00eats des emprunts fonciers": { + "account_number": "6611" + }, + "Int\u00e9r\u00eats des autres emprunts \u00e0 moyen et long terme": { + "account_number": "6612" + }, + "Int\u00e9r\u00eats des emprunts \u00e0 court terme": { + "account_number": "6613" + }, + "Int\u00e9r\u00eats des cr\u00e9dits bancaires de campagne": { + "account_number": "6614" + }, + "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations \u00e0 des organismes professionnels agricoles": { + "account_number": "6615" + }, + "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 d'autres participations": { + "account_number": "6616" + }, + "Int\u00e9r\u00eats du cr\u00e9dit fournisseur": { + "account_number": "6617" + }, + "6618-Autres charges d'int\u00e9r\u00eat": { + "Autres int\u00e9r\u00eats bancaires": { + "account_number": "66181" + }, + "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs": { + "account_number": "66182" + }, + "Int\u00e9r\u00eats des obligations cautionn\u00e9es": { + "account_number": "66183" + }, + "Int\u00e9r\u00eats des autres dettes": { + "account_number": "66188" + } + } + }, + "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": { + "account_number": "664" + }, + "Escomptes accord\u00e9s": { + "account_number": "665" + }, + "Pertes de change": { + "account_type": "Round Off", + "account_number": "666" + }, + "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "667" + }, + "Autres charges financi\u00e8res": { + "account_number": "668" + } + }, + "67-Charges exceptionnelles": { + "671-Charges exceptionnelles sur op\u00e9rations de gestion": { + "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": { + "account_number": "6711" + }, + "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales": { + "account_number": "6712" + }, + "Dons, lib\u00e9ralit\u00e9s": { + "account_number": "6713" + }, + "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": { + "account_number": "6714" + }, + "Subventions accord\u00e9es": { + "account_number": "6715" + }, + "Rappel d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": { + "account_number": "6717" + }, + "Autres charges exceptionnelles sur op\u00e9rations de gestion": { + "account_number": "6718" + } + }, + "Charges sur exercices ant\u00e9rieurs": { + "account_number": "672" + }, + "673-Charges exeptionnelles relatives aux p\u00e9nalit\u00e9s statutaires": { + "Indemnit\u00e9s compensatrices": { + "account_number": "6731" + }, + "P\u00e9nalit\u00e9s subies en tant qu'associ\u00e9 d\u00e9faillant": { + "account_number": "6733" + }, + "Frais de poursuite": { + "account_number": "6735" + } + }, + "675-Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": { + "Immobilisations incorporelles": { + "account_number": "6751" + }, + "Immobilisations corporelles (hors biens vivants)": { + "account_number": "6752" + }, + "Immobilisations corporelles (biens vivants)": { + "account_number": "6754" + }, + "Immobilisations financi\u00e8res": { + "account_number": "6756" + } + }, + "678-Autres charges exceptionnelles": { + "Malis provenant de clauses d'indexation": { + "account_number": "6781" + }, + "Lots": { + "account_number": "6782" + }, + "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame": { + "account_number": "6783" + }, + "Charges exceptionnelles diverses": { + "account_number": "6788" + } + } + }, + "68-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions": { + "account_type": "Depreciation", + "681-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions - Charges d'exploitation": { + "account_type": "Depreciation", + "6811-Dotations aux amortissements sur immobilisations incorporelles et corporelles": { + "account_type": "Depreciation", + "Immobilisations incorporelles": { + "account_type": "Depreciation", + "account_number": "68111" + }, + "Immobilisations corporelles (hors biens vivants)": { + "account_type": "Depreciation", + "account_number": "68112" + }, + "Immobilisations corporelles (biens vivants)": { + "account_type": "Depreciation", + "account_number": "68114" + } + }, + "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": { + "account_type": "Depreciation", + "account_number": "6812" + }, + "Dotations aux provisions d'exploitation": { + "account_type": "Depreciation", + "account_number": "6815" + }, + "6816-Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { + "account_type": "Depreciation", + "Immobilisations incorporelles": { + "account_type": "Depreciation", + "account_number": "68161" + }, + "Immobilisations corporelles (hors biens vivants)": { + "account_type": "Depreciation", + "account_number": "68162" + }, + "Immobilisations corporelles (biens vivants)": { + "account_type": "Depreciation", + "account_number": "68164" + } + }, + "6817-Dotations pour d\u00e9pr\u00e9ciations des actifs circulants": { + "account_type": "Depreciation", + "Stocks et en-cours": { + "account_type": "Depreciation", + "account_number": "68173" + }, + "Cr\u00e9ances": { + "account_type": "Depreciation", + "account_number": "68174" + } + } + }, + "686-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions - Charges financi\u00e8res": { + "account_type": "Depreciation", + "Dotations aux amortissements des primes de remboursement des obligations": { + "account_type": "Depreciation", + "account_number": "6861" + }, + "Dotations aux provisions financi\u00e8res": { + "account_type": "Depreciation", + "account_number": "6865" + }, + "6866-Dotations pour d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { + "account_type": "Depreciation", + "Immobilisations financi\u00e8res": { + "account_type": "Depreciation", + "account_number": "68662" + }, + "Valeurs mobili\u00e8res de placement": { + "account_type": "Depreciation", + "account_number": "68665" + } + }, + "Autres dotations": { + "account_type": "Depreciation", + "account_number": "6868" + } + }, + "687-Dotations aux amortissements, aux d\u00e9pr\u00e9ciations et aux provisions - Charges exceptionnelles": { + "account_type": "Depreciation", + "Dotations aux amortissements exceptionnels des immobilisations": { + "account_type": "Depreciation", + "account_number": "6871" + }, + "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": { + "account_type": "Depreciation", + "Amortissements d\u00e9rogatoires": { + "account_type": "Depreciation", + "account_number": "68725" + } + }, + "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": { + "account_type": "Depreciation", + "account_number": "6873" + }, + "Dotations aux autres provisions r\u00e9glement\u00e9es": { + "account_type": "Depreciation", + "account_number": "6874" + }, + "Dotations aux provisions exceptionnelles": { + "account_type": "Depreciation", + "account_number": "6875" + }, + "Dotations pour d\u00e9pr\u00e9ciations exceptionnelles": { + "account_type": "Depreciation", + "account_number": "6876" + } + } + }, + "69-Participation des salari\u00e9s - Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": { + "Participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "691" + }, + "695-Imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "Imp\u00f4ts dus en France": { + "account_number": "6951" + }, + "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": { + "account_number": "6954" + } + }, + "Imposition forfaitaire annuelle des soci\u00e9t\u00e9s": { + "account_number": "697" + }, + "698-Int\u00e9gration fiscale": { + "Int\u00e9gration fiscale - Charges": { + "account_number": "6981" + }, + "Int\u00e9gration fiscale - Produits": { + "account_number": "6982" + } + }, + "Produits - Reports en arri\u00e8re des d\u00e9ficits": { + "account_number": "699" + } + } + }, + "7-Comptes de produits": { + "root_type": "Income", + "70-Ventes": { + "Ventes de produits v\u00e9g\u00e9taux": { + "account_number": "701" + }, + "Ventes de produits animaux": { + "account_number": "702" + }, + "Ventes de produits transform\u00e9s": { + "account_number": "703" + }, + "704-Ventes d'animaux": { + "Animaux reproducteurs (adultes)": { + "account_number": "7041" + }, + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "7042" + }, + "Autres animaux": { + "account_number": "7045" + } + }, + "Ventes de produits r\u00e9siduels": { + "account_number": "705" + }, + "Travaux \u00e0 fa\u00e7on": { + "account_number": "706" + }, + "707-Ventes de marchandises": { + "Marchandises": { + "account_number": "7071" + }, + "Éco-participation": { + "account_type": "Income Account", + "account_number": "7079" + } + }, + "708-Produits des activit\u00e9s annexes": { + "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": { + "account_number": "7081" + }, + "Commissions et courtages": { + "account_number": "7082" + }, + "Locations diverses": { + "account_number": "7083" + }, + "Prestations de services \u00e0 caract\u00e8re accessoire": { + "account_number": "7084" + }, + "Ports et frais accessoires factur\u00e9s": { + "account_number": "7085" + }, + "Bonis sur reprises d'emballages consign\u00e9s": { + "account_number": "7086" + }, + "Bonifications obtenues des clients et primes sur ventes": { + "account_number": "7087" + }, + "Autres produits d'activit\u00e9s annexes": { + "account_number": "7088" + } + }, + "709-Rabais, remises et ristournes accord\u00e9s par l'entreprise": { + "RRR sur ventes de produits v\u00e9g\u00e9taux": { + "account_number": "7091" + }, + "RRR sur ventes de produits animaux": { + "account_number": "7092" + }, + "RRR sur ventes de produits transform\u00e9s": { + "account_number": "7093" + }, + "RRR sur ventes d'animaux": { + "account_number": "7094" + }, + "RRR sur ventes de produits r\u00e9siduels": { + "account_number": "7095" + }, + "RRR sur travaux \u00e0 fa\u00e7on": { + "account_number": "7096" + }, + "RRR sur ventes de marchandises": { + "account_number": "7097" + }, + "RRR sur produits des activit\u00e9s annexes": { + "account_number": "7098" + } + } + }, + "71-Variation d'inventaire (biens vivants, en-cours de production de biens et services, produits)": { + "712-Variation d'inventaire : animaux reproducteurs immobilis\u00e9s": { + "Animaux reproducteurs (adultes)": { + "account_number": "7121" + }, + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "7122" + } + }, + "713-Variation d'inventaire : biens vivants non immobilis\u00e9s, en-cours de production de biens et services, produits": { + "Animaux (cycle long)": { + "account_number": "7131" + }, + "Animaux (cycle court)": { + "account_number": "7132" + }, + "V\u00e9g\u00e9taux en terre (cycle long)": { + "account_number": "7133" + }, + "V\u00e9g\u00e9taux en terre (cycle court)": { + "account_number": "7134" + }, + "En-cours de production de biens et services (cycle long)": { + "account_number": "7135" + }, + "En-cours de production de biens et services (cycle court)": { + "account_number": "7136" + }, + "Produits": { + "account_number": "7137" + } + } + }, + "72-Production immobilis\u00e9e et autoconsomm\u00e9e": { + "Production immobilis\u00e9e - Immobilisations incorporelles": { + "account_number": "721" + }, + "Production immobilis\u00e9e - Immobilisations corporelles (hors biens vivants)": { + "account_number": "722" + }, + "Production immobilis\u00e9e - Immobilisations corporelles (biens vivants)": { + "account_number": "724" + }, + "Production autoconsomm\u00e9e": { + "account_number": "726" + } + }, + "74-Indemnit\u00e9s et Subventions d'exploitation": { + "Remboursement forfaitaire de TVA": { + "account_number": "741" + }, + "Indemnit\u00e9s d'assurance (exploitation)": { + "account_number": "742" + }, + "Indemnit\u00e9s du Fond national de garantie des calamit\u00e9s agricoles": { + "account_number": "743" + }, + "Autres indemnit\u00e9s d'exploitation": { + "account_number": "744" + }, + "745-Subventions d'exploitation": { + "Subventions aux produits v\u00e9g\u00e9taux": { + "account_number": "7451" + }, + "Subventions aux structures (et jach\u00e8res)": { + "account_number": "7452" + }, + "Subventions au revenu": { + "account_number": "7453" + }, + "Subventions aux animaux": { + "account_number": "7454" + }, + "Autres subventions d'exploitation": { + "account_number": "7458" + } + } + }, + "75-Autres produits de gestion courante": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "account_number": "751" + }, + "Revenus des immeubles non affect\u00e9s \u00e0 des activit\u00e9s professionnelles": { + "account_number": "752" + }, + "Jetons de pr\u00e9sence, r\u00e9mun\u00e9rations et indemnit\u00e9s d'administrateurs, etc": { + "account_number": "753" + }, + "Ristournes per\u00e7ues des coop\u00e9ratives agricoles (provenant des exc\u00e9dents)": { + "account_number": "754" + }, + "755-Quote-parts de r\u00e9sultat sur op\u00e9rations faites en commun": { + "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { + "account_number": "7551" + }, + "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non - g\u00e9rants)": { + "account_number": "7555" + } + }, + "756-Produits des cessions courantes d'\u00e9l\u00e9ments d'actif": { + "Animaux reproducteurs adultes": { + "account_number": "7561" + }, + "Animaux reproducteurs (jeunes de renouvellement)": { + "account_number": "7562" + } + }, + "Produits divers de gestion courante": { + "account_number": "758" + } + }, + "76-Produits financiers": { + "761-Produits de participations": { + "Revenus des titres de participation": { + "account_number": "7611" + }, + "Revenus des participations \u00e0 des organismes professionnels agricoles": { + "account_number": "7612" + }, + "Revenus sur autres formes de participation": { + "account_number": "7616" + }, + "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "account_number": "7617" + } + }, + "762-Produits des autres immobilisations financi\u00e8res": { + "Revenus des titres immobilis\u00e9s": { + "account_number": "7621" + }, + "Revenus des pr\u00eats": { + "account_number": "7626" + }, + "Revenus des cr\u00e9ances immobilis\u00e9es": { + "account_number": "7627" + } + }, + "763-Revenus des autres cr\u00e9ances": { + "Revenus des cr\u00e9ances commerciales": { + "account_number": "7631" + }, + "Revenus des cr\u00e9ances diverses": { + "account_number": "7638" + } + }, + "Revenus des valeurs mobili\u00e8res de placement": { + "account_number": "764" + }, + "Escomptes obtenus": { + "account_number": "765" + }, + "Gains de change": { + "account_type": "Round Off", + "account_number": "766" + }, + "Produits nets sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "767" + }, + "Autres produits financiers": { + "account_number": "768" + } + }, + "77-Produits exceptionnels": { + "771-Produits exceptionnels sur op\u00e9rations de gestion": { + "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": { + "account_number": "7711" + }, + "Lib\u00e9ralit\u00e9s re\u00e7ues": { + "account_number": "7713" + }, + "Rentr\u00e9es sur cr\u00e9ances amorties": { + "account_number": "7714" + }, + "Subventions d'\u00e9quilibre": { + "account_number": "7715" + }, + "D\u00e9gr\u00e8vements d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": { + "account_number": "7717" + }, + "Autres produits exceptionnels sur op\u00e9rations de gestion": { + "account_number": "7718" + } + }, + "Produits sur exercices ant\u00e9rieurs": { + "account_number": "772" + }, + "775-Produits des cessions d'\u00e9l\u00e9ments d'actif": { + "Immobilisations incorporelles": { + "account_number": "7751" + }, + "Immobilisations corporelles (hors biens vivants)": { + "account_number": "7752" + }, + "Immobilisations corporelles (biens vivants)": { + "account_number": "7754" + }, + "Immobilisations financi\u00e8res": { + "account_number": "7756" + } + }, + "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": { + "account_number": "777" + }, + "778-Autres produits exceptionnels": { + "Bonis provenant de clauses d'indexation": { + "account_number": "7781" + }, + "Lots": { + "account_number": "7782" + }, + "Bonis provenant du rachat par l'entreprise de titres \u00e9mis par elle - m\u00eame": { + "account_number": "7783" + }, + "Produits exceptionnels divers": { + "account_number": "7788" + } + } + }, + "78-Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": { + "781-Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": { + "7811-Reprises sur amortissements des immobilisations incorporelles et corporelles": { + "Immobilisations incorporelles": { + "account_number": "78111" + }, + "Immobilisations corporelles (hors biens vivants)": { + "account_number": "78112" + }, + "Immobilisations corporelles (biens vivants)": { + "account_number": "78114" + } + }, + "Reprises sur provisions d'exploitation": { + "account_number": "7815" + }, + "7816-Reprises sur d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { + "Immobilisations incorporelles": { + "account_number": "78161" + }, + "Immobilisations corporelles (hors biens vivants)": { + "account_number": "78162" + }, + "Immobilisations corporelles (biens vivants)": { + "account_number": "78164" + } + }, + "7817-Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": { + "Stocks et en-cours": { + "account_number": "78173" + }, + "Cr\u00e9ances": { + "account_number": "78174" + } + } + }, + "786-Reprises sur d\u00e9pr\u00e9ciations et sur provisions (\u00e0 inscrire dans les produits financiers)": { + "Reprises sur provisions financi\u00e8res": { + "account_number": "7865" + }, + "7866-Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { + "Immobilisations financi\u00e8res": { + "account_number": "78662" + }, + "Valeurs mobili\u00e8res de placements": { + "account_number": "78665" + } + } + }, + "787-Reprises sur d\u00e9pr\u00e9ciations et sur provisions (\u00e0 inscrire dans les produits exceptionnels)": { + "7872-Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": { + "Amortissements d\u00e9rogatoires": { + "account_number": "78725" + }, + "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { + "account_number": "78726" + }, + "Plus-values r\u00e9investies": { + "account_number": "78727" + } + }, + "Reprises sur provisions r\u00e9glement\u00e9es (stocks)": { + "account_number": "7873" + }, + "Reprises sur autres provisions r\u00e9glement\u00e9es": { + "account_number": "7874" + }, + "Reprises sur provisions exceptionnelles": { + "account_number": "7875" + }, + "Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": { + "account_number": "7876" + } + } + }, + "79-Transferts de charges": { + "Transferts de charges d'exploitation": { + "account_number": "791" + }, + "Transferts de charges financi\u00e8res": { + "account_number": "796" + }, + "Transferts de charges exceptionnelles": { + "account_number": "797" + } + } + } + } +} \ No newline at end of file From 6bdaeb983dbb5fec62e2ce08668a069308e13361 Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Thu, 8 Jan 2026 13:47:40 +0100 Subject: [PATCH 2/8] chore: Review PR #51595 --- .../verified/fr_plan2025_comptable_general_avec_code.json | 3 ++- .../verified/fr_plan2025_comptable_general_ex_agricole.json | 3 ++- 2 files changed, 4 insertions(+), 2 deletions(-) diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json index 9f57df9ebbb..61ffcf796b7 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json @@ -1,5 +1,5 @@ { - "county_code": "fr", + "country_code": "fr", "name": "France - Plan Comptable General 2025 avec code", "tree": { "1-Comptes de capitaux": { @@ -613,6 +613,7 @@ } }, "Amortissements des immobilisations mises en concession": { + "account_type": "Accumulated Depreciation", "account_number": "282" } }, diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json index 8f0f52ccc1a..d18ea5284a4 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json @@ -1,6 +1,6 @@ { - "county_code": "fr", + "country_code": "fr", "name": "France - Plan Comptable General Agricole 2025 avec code", "tree": { "1-Comptes de capitaux": { @@ -934,6 +934,7 @@ } }, "Amortissement des immobilisations mises en concession": { + "account_type": "Accumulated Depreciation", "account_number": "282" }, "284-Amortissement des immobilisations corporelles (biens vivants)": { From bf430fce09e5f8145ae8d1a8ca724d99e49baa7b Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Thu, 8 Jan 2026 13:49:16 +0100 Subject: [PATCH 3/8] feat: remove old French chart of accounts with code as nex 2025 is provided --- .../fr_plan_comptable_general_avec_code.json | 3145 ----------------- 1 file changed, 3145 deletions(-) delete mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json deleted file mode 100644 index d599ea65ea6..00000000000 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json +++ /dev/null @@ -1,3145 +0,0 @@ -{ - "country_code": "fr", - "name": "France - Plan Comptable General avec code", - "tree": { - "Comptes de Capitaux": { - "root_type": "Equity", - "Capital et R\u00e9serves": { - "Capital": { - "Capital souscrit - non appel\u00e9": { - "account_number": "1011" - }, - "Capital souscrit - appel\u00e9, non vers\u00e9": { - "account_number": "1012" - }, - "Capital souscrit - appel\u00e9, vers\u00e9": { - "Capital non amorti": { - "account_number": "10131" - }, - "Capital amorti": { - "account_number": "10132" - }, - "account_number": "1013" - }, - "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": { - "account_number": "1018" - }, - "account_number": "101" - }, - "Fonds fiduciaires": { - "account_number": "102" - }, - "Primes li\u00e9es au capital social": { - "Primes d'\u00e9mission": { - "account_number": "1041" - }, - "Primes de fusion": { - "account_number": "1042" - }, - "Primes d'apport": { - "account_number": "1043" - }, - "Primes de conversion d'obligations en actions": { - "account_number": "1044" - }, - "Bons de souscription d'actions": { - "account_number": "1045" - }, - "account_number": "104" - }, - "Ecarts de r\u00e9\u00e9valuation": { - "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": { - "account_number": "1051" - }, - "Ecart de r\u00e9\u00e9valuation libre": { - "account_number": "1052" - }, - "R\u00e9serve de r\u00e9\u00e9valuation": { - "account_number": "1053" - }, - "Ecarts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": { - "account_number": "1055" - }, - "Autres \u00e9carts de r\u00e9\u00e9valuation en France": { - "account_number": "1057" - }, - "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": { - "account_number": "1058" - }, - "account_number": "105" - }, - "R\u00e9serves": { - "R\u00e9serve l\u00e9gale": { - "R\u00e9serve l\u00e9gale proprement dite": { - "account_number": "10611" - }, - "Plus-values nettes \u00e0 long terme": { - "account_number": "10612" - }, - "account_number": "1061" - }, - "R\u00e9serves indisponibles": { - "account_number": "1062" - }, - "R\u00e9serves statutaires ou contractuelles": { - "account_number": "1063" - }, - "R\u00e9serves r\u00e9glement\u00e9es": { - "Plus-values nettes \u00e0 long terme": { - "account_number": "10641" - }, - "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": { - "account_number": "10643" - }, - "Autres r\u00e9serves r\u00e9glement\u00e9es": { - "account_number": "10648" - }, - "account_number": "1064" - }, - "Autres r\u00e9serves": { - "R\u00e9serve de propre assureur": { - "account_number": "10681" - }, - "R\u00e9serves diverses": { - "account_number": "10688" - }, - "account_number": "1068" - }, - "account_number": "106" - }, - "Ecarts d'\u00e9quivalence": { - "account_number": "107" - }, - "Compte de l'exploitant": { - "account_number": "108" - }, - "Actionnaires: Capital souscrit - non appel\u00e9": { - "account_number": "109" - }, - "account_number": "10" - }, - "Report \u00e0 Nouveau": { - "Report \u00e0 nouveau (solde cr\u00e9diteur)": { - "account_number": "110" - }, - "Report \u00e0 nouveau (solde d\u00e9biteur)": { - "account_number": "119" - }, - "account_number": "11" - }, - "R\u00e9sultat de l'Exercice": { - "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": { - "account_number": "120" - }, - "R\u00e9sultat de l'exercice (perte)": { - "account_number": "129" - }, - "account_number": "12" - }, - "Subventions d'Investissement": { - "Subventions d'\u00e9quipement": { - "Etat": { - "account_number": "1311" - }, - "R\u00e9gions": { - "account_number": "1312" - }, - "D\u00e9partements": { - "account_number": "1313" - }, - "Communes": { - "account_number": "1314" - }, - "Collectivit\u00e9s publiques": { - "account_number": "1315" - }, - "Entreprises publiques": { - "account_number": "1316" - }, - "Entreprises et organismes priv\u00e9s": { - "account_number": "1317" - }, - "Autres": { - "account_number": "1318" - }, - "account_number": "131" - }, - "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": { - "account_number": "138" - }, - "Subventions d'investissement inscrites au compte de r\u00e9sultat": { - "Subventions d'\u00e9quipement": { - "Etat": { - "account_number": "13911" - }, - "R\u00e9gions": { - "account_number": "13912" - }, - "D\u00e9partements": { - "account_number": "13913" - }, - "Communes": { - "account_number": "13914" - }, - "Collectivit\u00e9s publiques": { - "account_number": "13915" - }, - "Entreprises publiques": { - "account_number": "13916" - }, - "Entreprises et organismes priv\u00e9s": { - "account_number": "13917" - }, - "Autres": { - "account_number": "13918" - }, - "account_number": "1391" - }, - "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": { - "account_number": "1398" - }, - "account_number": "139" - }, - "account_number": "13" - }, - "Provisions R\u00e9glement\u00e9es": { - "Provisions r\u00e9glement\u00e9es relative aux immobilisations": { - "Provisions pour reconstitution des gisements miniers et p\u00e9troliers": { - "account_number": "1423" - }, - "Provisions pour investissement (participation des salari\u00e9s)": { - "account_number": "1424" - }, - "account_number": "142" - }, - "Provisions r\u00e9glement\u00e9es relatives aux stocks": { - "Hausse des prix": { - "account_number": "1431" - }, - "Fluctuation des cours": { - "account_number": "1432" - }, - "account_number": "143" - }, - "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": { - "account_number": "144" - }, - "Amortissements d\u00e9rogatoires": { - "account_number": "145" - }, - "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { - "account_number": "146" - }, - "Plus-values r\u00e9investies": { - "account_number": "147" - }, - "Autres provisions r\u00e9glement\u00e9es": { - "account_number": "148" - }, - "account_number": "14" - }, - "Provisions": { - "Provisions pour risques": { - "Provisions pour litiges": { - "account_number": "1511" - }, - "Provisions pour garanties donn\u00e9es aux clients": { - "account_number": "1512" - }, - "Provisions pour pertes sur march\u00e9s \u00e0 terme": { - "account_number": "1513" - }, - "Provisions pour amendes et p\u00e9nalit\u00e9s": { - "account_number": "1514" - }, - "Provisions pour pertes de change": { - "account_number": "1515" - }, - "Provisions pour pertes sur contrats": { - "account_number": "1516" - }, - "Autres provisions pour risques": { - "account_number": "1518" - }, - "account_number": "151" - }, - "Provisions pour pensions et obligations similaires": { - "account_number": "153" - }, - "Provisions pour restructurations": { - "account_number": "154" - }, - "Provisions pour imp\u00f4ts": { - "account_number": "155" - }, - "Provisions pour renouvellement des immobilisations (entreprises concessionnaires) ": { - "account_number": "156" - }, - "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": { - "Provisions pour gros entretien ou grandes r\u00e9visions": { - "account_number": "1572" - }, - "account_number": "157" - }, - "Autres provisions pour charges": { - "Provisions pour remises en \u00e9tat": { - "account_number": "1581" - }, - "account_number": "158" - }, - "account_number": "15" - }, - "Emprunts et Dettes Assimil\u00e9es": { - "Emprunts obligataires convertibles": { - "account_number": "161" - }, - "Obligations repr\u00e9sentatives de passifs nets remis en fiducie": { - "account_number": "162" - }, - "Autres emprunts obligataires": { - "account_number": "163" - }, - "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { - "account_number": "164" - }, - "D\u00e9p\u00f4ts et cautionnements re\u00e7us": { - "D\u00e9p\u00f4ts": { - "account_number": "1651" - }, - "Cautionnements": { - "account_number": "1655" - }, - "account_number": "165" - }, - "Participation des salari\u00e9s aux r\u00e9sultats": { - "Comptes bloqu\u00e9s": { - "account_number": "1661" - }, - "Fonds de participation": { - "account_number": "1662" - }, - "account_number": "166" - }, - "Emprunts et dettes assortis de conditions particuli\u00e8res": { - "Emissions de titres participatifs": { - "account_number": "1671" - }, - "Avances conditionn\u00e9es de l'Etat": { - "account_number": "1674" - }, - "Emprunts participatifs": { - "account_number": "1675" - }, - "account_number": "167" - }, - "Autres emprunts et dettes assimil\u00e9es": { - "Autres emprunts": { - "account_number": "1681" - }, - "Rentes viag\u00e8res capitalis\u00e9es": { - "account_number": "1685" - }, - "Autres dettes": { - "account_number": "1687" - }, - "Int\u00e9r\u00eats courus": { - "Int\u00e9r\u00eats courus sur emprunts obligataires convertibles": { - "account_number": "16881" - }, - "Int\u00e9r\u00eats courus sur autres emprunts obligataires": { - "account_number": "16883" - }, - "Int\u00e9r\u00eats courus sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { - "account_number": "16884" - }, - "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": { - "account_number": "16885" - }, - "Int\u00e9r\u00eats courus sur participation des salari\u00e9s aux r\u00e9sultats": { - "account_number": "16886" - }, - "Int\u00e9r\u00eats courus sur emprunts et dettes assortis de conditions particuli\u00e8res": { - "account_number": "16887" - }, - "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": { - "account_number": "16888" - }, - "account_number": "1688" - }, - "Primes de remboursement des obligations": { - "account_number": "169" - }, - "account_number": "168" - }, - "account_number": "16" - }, - "Dettes Rattach\u00e9es \u00e0 des Participations": { - "Dettes rattach\u00e9es \u00e0 des participations (groupe)": { - "account_number": "171" - }, - "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": { - "account_number": "174" - }, - "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { - "Principal": { - "account_number": "1781" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "1788" - }, - "account_number": "178" - }, - "account_number": "17" - }, - "Comptes de liaison des \u00e9tablisssements et soci\u00e9t\u00e9s en participation": { - "Comptes de liaison des \u00e9tablissements": { - "account_number": "181" - }, - "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": { - "account_number": "186" - }, - "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": { - "account_number": "187" - }, - "Comptes de liaison des soci\u00e9t\u00e9s en participation": { - "account_number": "188" - }, - "account_number": "18" - }, - "account_number": "1" - }, - "Comptes d'Immobilisations": { - "root_type": "Asset", - "Immobilisations incorporelles": { - "Frais \u00e9tablissement": { - "Frais de constitution": { - "account_number": "2011" - }, - "Frais de premier \u00e9tablissement": { - "Frais de prospection": { - "account_number": "20121" - }, - "Frais de publicit\u00e9": { - "account_number": "20122" - }, - "account_number": "2012" - }, - "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": { - "account_number": "2013" - }, - "account_number": "201" - }, - "Frais de recherche et de d\u00e9veloppement": { - "account_number": "203" - }, - "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { - "account_number": "205" - }, - "Droit au bail": { - "account_number": "206" - }, - "Fonds commercial": { - "account_number": "207" - }, - "Autres immobilisations incorporelles": { - "Mali de fusion sur actifs incorporels": { - "account_number": "2081" - }, - "account_number": "208" - }, - "account_number": "20" - }, - "Immobilisations corporelles": { - "account_type": "Fixed Asset", - "Terrains": { - "account_type": "Fixed Asset", - "Terrains nus": { - "account_type": "Fixed Asset", - "account_number": "2111" - }, - "Terrains am\u00e9nag\u00e9s": { - "account_type": "Fixed Asset", - "account_number": "2112" - }, - "Sous-sols et sur-sols": { - "account_type": "Fixed Asset", - "account_number": "2113" - }, - "Terrains de carri\u00e8res (tr\u00e9fonds)": { - "account_type": "Fixed Asset", - "account_number": "2114" - }, - "Terrains b\u00e2tis": { - "account_type": "Fixed Asset", - "Ensembles immobiliers industriels (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21151" - }, - "Ensembles immobiliers administratifs et commerciaux (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21155" - }, - "Autres ensembles immobiliers": { - "account_type": "Fixed Asset", - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "211581" - }, - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "211588" - }, - "account_number": "21158" - }, - "account_number": "2115" - }, - "account_number": "211" - }, - "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": { - "account_type": "Fixed Asset", - "account_number": "212" - }, - "Constructions": { - "account_type": "Fixed Asset", - "B\u00e2timents": { - "account_type": "Fixed Asset", - "Ensembles immobiliers industriels (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21311" - }, - "Ensembles immobiliers administratifs et commerciaux (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21315" - }, - "Autres ensembles immobiliers": { - "account_type": "Fixed Asset", - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213181" - }, - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213188" - }, - "account_number": "21318" - }, - "account_number": "2131" - }, - "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements des constructions": { - "account_type": "Fixed Asset", - "Ensembles immobiliers industriels (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21351" - }, - "Ensembles immobiliers administratifs et commerciaux (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21355" - }, - "Autres ensembles immobiliers": { - "account_type": "Fixed Asset", - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213581" - }, - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213588" - }, - "account_number": "21358" - }, - "account_number": "2135" - }, - "Ouvrages d'infrastructure": { - "account_type": "Fixed Asset", - "Voies de terre": { - "account_type": "Fixed Asset", - "account_number": "21381" - }, - "Voies de fer": { - "account_type": "Fixed Asset", - "account_number": "21382" - }, - "Voies d'eau": { - "account_type": "Fixed Asset", - "account_number": "21383" - }, - "Barrages": { - "account_type": "Fixed Asset", - "account_number": "21384" - }, - "Pistes d'a\u00e9rodromes": { - "account_type": "Fixed Asset", - "account_number": "21385" - }, - "account_number": "2138" - }, - "account_number": "213" - }, - "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": { - "account_type": "Fixed Asset", - "account_number": "214" - }, - "Installations techniques, mat\u00e9riel et outillage industriels": { - "account_type": "Fixed Asset", - "Installations complexes sp\u00e9cialis\u00e9es": { - "account_type": "Fixed Asset", - "Installations complexes sp\u00e9cialis\u00e9es - sur sol propre": { - "account_type": "Fixed Asset", - "account_number": "21511" - }, - "Installations complexes sp\u00e9cialis\u00e9es - sur sol d'autrui": { - "account_type": "Fixed Asset", - "account_number": "21514" - }, - "account_number": "2151" - }, - "Installations \u00e0 caract\u00e8re sp\u00e9cifique": { - "account_type": "Fixed Asset", - "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol propre": { - "account_type": "Fixed Asset", - "account_number": "21531" - }, - "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol d'autrui": { - "account_type": "Fixed Asset", - "account_number": "21534" - }, - "account_number": "2153" - }, - "Mat\u00e9riel industriel": { - "account_type": "Fixed Asset", - "account_number": "2154" - }, - "Outillage industriel": { - "account_type": "Fixed Asset", - "account_number": "2155" - }, - "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriel": { - "account_type": "Fixed Asset", - "account_number": "2157" - }, - "account_number": "215" - }, - "Autres immobilisations corporelles": { - "account_type": "Fixed Asset", - "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": { - "account_type": "Fixed Asset", - "account_number": "2181" - }, - "Mat\u00e9riel de transport": { - "account_type": "Fixed Asset", - "account_number": "2182" - }, - "Mat\u00e9riel de bureau et mat\u00e9riel informatique": { - "account_type": "Fixed Asset", - "account_number": "2183" - }, - "Mobilier": { - "account_type": "Fixed Asset", - "account_number": "2184" - }, - "Cheptel": { - "account_type": "Fixed Asset", - "account_number": "2185" - }, - "Emballages r\u00e9cup\u00e9rables": { - "account_type": "Fixed Asset", - "account_number": "2186" - }, - "Mali de fusion sur actifs corporels": { - "account_number": "2187" - }, - "account_number": "218" - }, - "account_number": "21" - }, - "Immobilisations mises en concession": { - "account_number": "22" - }, - "Immobilisations en cours": { - "Immobilisations corporelles en cours": { - "Terrains": { - "account_number": "2312" - }, - "Constructions": { - "account_number": "2313" - }, - "Installations techniques, mat\u00e9riel et outillage industriels": { - "account_number": "2315" - }, - "Autres immobilisations corporelles": { - "account_number": "2318" - }, - "account_number": "231" - }, - "Immobilisations incorporelles en cours": { - "account_number": "232" - }, - "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": { - "account_number": "237" - }, - "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": { - "Terrains": { - "account_number": "2382" - }, - "Constructions": { - "account_number": "2383" - }, - "Installations techniques, mat\u00e9riel et outillage industriels": { - "account_number": "2385" - }, - "Autres immobilisations corporelles": { - "account_number": "2388" - }, - "account_number": "238" - }, - "account_number": "23" - }, - "Parts dans des entreprises li\u00e9es et cr\u00e9ances sur des entreprises li\u00e9es": { - "is_group": 1, - "account_number": "25" - }, - "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "Titres de participation": { - "Actions": { - "account_number": "2611" - }, - "Autres titres": { - "account_number": "2618" - }, - "account_number": "261" - }, - "Autres formes de participation": { - "Droit repr\u00e9sentatifs d'actifs nets remis en fiducie": { - "account_number": "2661" - }, - "account_number": "266" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": { - "account_number": "2671" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": { - "account_number": "2674" - }, - "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": { - "account_number": "2675" - }, - "Avances consolidables": { - "account_number": "2676" - }, - "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "account_number": "2677" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "2678" - }, - "account_number": "267" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { - "Principal": { - "account_number": "2681" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "2688" - }, - "account_number": "268" - }, - "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": { - "account_number": "269" - }, - "account_number": "26" - }, - "Autres immobilisations financi\u00e8res": { - "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": { - "Actions": { - "account_number": "2711" - }, - "Autres titres": { - "account_number": "2718" - }, - "account_number": "271" - }, - "Titres immobilis\u00e9s (droit de cr\u00e9ance)": { - "Obligations": { - "account_number": "2721" - }, - "Bons": { - "account_number": "2722" - }, - "account_number": "272" - }, - "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { - "account_number": "273" - }, - "Pr\u00eats": { - "Pr\u00eats participatifs": { - "account_number": "2741" - }, - "Pr\u00eats aux associ\u00e9s": { - "account_number": "2742" - }, - "Pr\u00eats au personnel": { - "account_number": "2743" - }, - "Autres pr\u00eats": { - "account_number": "2748" - }, - "account_number": "274" - }, - "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { - "D\u00e9p\u00f4ts": { - "account_number": "2751" - }, - "Cautionnements": { - "account_number": "2755" - }, - "account_number": "275" - }, - "Autres cr\u00e9ances immobilis\u00e9es": { - "Cr\u00e9ances diverses": { - "account_number": "2761" - }, - "Int\u00e9r\u00eats courus": { - "Int\u00e9r\u00eats courus sur titres immobilis\u00e9s (droit de cr\u00e9ance)": { - "account_number": "27682" - }, - "Int\u00e9r\u00eats courus sur pr\u00eats": { - "account_number": "27684" - }, - "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements": { - "account_number": "27685" - }, - "Int\u00e9r\u00eats courus sur cr\u00e9ances diverses": { - "account_number": "27688" - }, - "account_number": "2768" - }, - "account_number": "276" - }, - "(Actions propres ou parts propres)": { - "Actions propres ou parts propres": { - "account_number": "2771" - }, - "Actions propres ou parts propres en voie d'annulation": { - "account_number": "2772" - }, - "account_number": "277" - }, - "Mali de fusion sur actifs financiers": { - "account_number": "278" - }, - "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": { - "account_number": "279" - }, - "account_number": "27" - }, - "Amortissements des immobilisations": { - "account_type": "Accumulated Depreciation", - "Amortissements des immobilisations incorporelles": { - "account_type": "Accumulated Depreciation", - "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 212)": { - "account_type": "Accumulated Depreciation", - "account_number": "2801" - }, - "Frais de recherche et de d\u00e9veloppement": { - "account_type": "Accumulated Depreciation", - "account_number": "2803" - }, - "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": { - "account_type": "Accumulated Depreciation", - "account_number": "2805" - }, - "Fonds commercial": { - "account_type": "Accumulated Depreciation", - "account_number": "2807" - }, - "Autres immobilisations incorporelles": { - "account_type": "Accumulated Depreciation", - "Mali de fusion sur actifs incorporels": { - "account_type": "Accumulated Depreciation", - "account_number": "28081" - }, - "account_number": "2808" - }, - "account_number": "280" - }, - "Amortissements des immobilisations corporelles": { - "account_type": "Accumulated Depreciation", - "Terrains de gisement": { - "account_type": "Accumulated Depreciation", - "account_number": "2811" - }, - "Agencements, am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": { - "account_type": "Accumulated Depreciation", - "account_number": "2812" - }, - "Constructions (m\u00eame ventilation que celle du compte 213)": { - "account_type": "Accumulated Depreciation", - "account_number": "2813" - }, - "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte du 214)": { - "account_type": "Accumulated Depreciation", - "account_number": "2814" - }, - "Installations techniques, mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 218)": { - "account_type": "Accumulated Depreciation", - "account_number": "2815" - }, - "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": { - "account_type": "Accumulated Depreciation", - "Mali de fusion sur actifs corporels": { - "account_type": "Accumulated Depreciation", - "account_number": "28187" - }, - "account_number": "2818" - }, - "account_number": "281" - }, - "Amortissements des immobilisations mises en concession": { - "account_number": "282" - }, - "account_number": "28" - }, - "D\u00e9pr\u00e9ciations des immobilisations": { - "D\u00e9pr\u00e9ciations des immobilisations incorporelles": { - "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": { - "account_number": "2905" - }, - "Droit au bail": { - "account_number": "2906" - }, - "Fonds commercial": { - "account_number": "2907" - }, - "Autres immobilisations incorporelles": { - "Mali de fusion sur actifs incorporels": { - "account_number": "29081" - }, - "account_number": "2908" - }, - "account_number": "290" - }, - "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": { - "Terrains (autres que terrains de gisement)": { - "Mali de fusion sur actifs corporels": { - "account_number": "29187" - }, - "account_number": "2911" - }, - "account_number": "291" - }, - "D\u00e9pr\u00e9ciations des immobilisations mises en concession": { - "account_number": "292" - }, - "D\u00e9pr\u00e9ciations des immobilisations en cours": { - "Immobilisations corporelles en cours": { - "account_number": "2931" - }, - "Immobilisations incorporelles en cours": { - "account_number": "2932" - }, - "account_number": "293" - }, - "D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "Titres de participation": { - "account_number": "2961" - }, - "Autres formes de participation": { - "account_number": "2966" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": { - "account_number": "2967" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": { - "account_number": "2968" - }, - "account_number": "296" - }, - "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": { - "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9": { - "account_number": "2971" - }, - "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272)": { - "account_number": "2972" - }, - " Titres immobilis\u00e9s de l'activit\u00e9 de portefuille": { - "account_number": "2973" - }, - "Pr\u00eats (m\u00eame ventilation que celle du compte 274)": { - "account_number": "2974" - }, - "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": { - "account_number": "2975" - }, - "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": { - "Mali de fusion sur actifs financiers": { - "account_number": "29787" - }, - "account_number": "2976" - }, - "account_number": "297" - }, - "account_number": "29" - }, - "account_number": "2" - }, - "Comptes de Stocks et En-Cours": { - "root_type": "Asset", - "Mati\u00e8res premi\u00e8res (et fournitures)": { - "Mati\u00e8res (ou groupe) A": { - "account_number": "311" - }, - "Mati\u00e8res (ou groupe) B": { - "account_number": "312" - }, - "Fournitures A, B, C, ...": { - "account_number": "317" - }, - "account_number": "31" - }, - "Autres approvisionnements": { - "Mat\u00e8res consommables": { - "Mati\u00e8res (ou groupe) C": { - "account_number": "3211" - }, - "Mati\u00e8res (ou groupe) D": { - "account_number": "3212" - }, - "account_number": "321" - }, - "Fournitures consommables": { - "Combustibles": { - "account_number": "3221" - }, - "Produits d'entretien": { - "account_number": "3222" - }, - "Fournitures d'atelier et d'usine": { - "account_number": "3223" - }, - "Fournitures de magasin": { - "account_number": "3224" - }, - "Fournitures de bureau": { - "account_number": "3225" - }, - "account_number": "322" - }, - "Emballages": { - "Emballages perdus": { - "account_number": "3261" - }, - "Emballages r\u00e9cup\u00e9rables non identifiables": { - "account_number": "3265" - }, - "Emballages \u00e0 usage mixte": { - "account_number": "3267" - }, - "account_number": "326" - }, - "account_number": "32" - }, - "En-cours de production de biens": { - "Produits en cours": { - "Produits en cours P1": { - "account_number": "3311" - }, - "Produits en cours P2": { - "account_number": "3312" - }, - "account_number": "331" - }, - "Travaux en cours": { - "Travaux en cours T1": { - "account_number": "3351" - }, - "Travaux en cours T2": { - "account_number": "3352" - }, - "account_number": "335" - }, - "account_number": "33" - }, - "En-cours de production de services": { - "Etudes en cours": { - "Etudes en cours E1": { - "account_number": "3411" - }, - "Etudes en cours E2": { - "account_number": "3412" - }, - "account_number": "341" - }, - "Prestations de services en cours": { - "Prestations de services S1": { - "account_number": "3451" - }, - "Prestations de services S2": { - "account_number": "3452" - }, - "account_number": "345" - }, - "account_number": "34" - }, - "Stocks de produits": { - "account_type": "Stock", - "Produits interm\u00e9diaires": { - "account_type": "Stock", - "Produits interm\u00e9diaires (ou groupe) A": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3511" - }, - "Produits interm\u00e9diaires (ou groupe) B": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3512" - }, - "account_number": "351" - }, - "Produits finis": { - "account_type": "Stock", - "Produits finis (ou groupe) A": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3551" - }, - "Produits finis (ou groupe) B": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3552" - }, - "account_number": "355" - }, - "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": { - "account_type": "Stock", - "D\u00e9chets": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3581" - }, - "Rebuts": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3585" - }, - "Mati\u00e8res de r\u00e9cup\u00e9ration": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3586" - }, - "account_number": "358" - }, - "account_number": "35" - }, - "(Compte \u00e0 ouvrir, le cas \u00e9ch\u00e9ant, sous l'intitul\u00e9 \"stocks provenant d'immobilisations\")": { - "account_number": "36" - }, - "Stocks de marchandises": { - "Marchandises (ou groupe) A": { - "account_number": "371" - }, - "Marchandises (ou groupe) B": { - "account_number": "372" - }, - "account_number": "37" - }, - "Stocks en voie d'acheminement, mis en d\u00e9p\u00f4t ou donn\u00e9s en consignation (en cas d'inventaire permanent en comptabilit\u00e9 g\u00e9n\u00e9rale)": { - "account_type": "Stock", - "account_number": "38" - }, - "D\u00e9pr\u00e9ciations des stocks et en-cours": { - "D\u00e9pr\u00e9ciations des mati\u00e8res premi\u00e8res (et fournitures)": { - "Mati\u00e8res (ou groupe) A": { - "account_number": "3911" - }, - "Mati\u00e8res (ou groupe) B": { - "account_number": "3912" - }, - "Fournitures A, B, C, ...": { - "account_number": "3917" - }, - "account_number": "391" - }, - "D\u00e9pr\u00e9ciations des autres approvisionnements": { - "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": { - "account_number": "3921" - }, - "Fournitures consommables (m\u00eame ventilation que celle du compte 322)": { - "account_number": "3922" - }, - "Emballages (m\u00eame ventilation que celle du compte 326)": { - "account_number": "3926" - }, - "account_number": "392" - }, - "D\u00e9pr\u00e9ciations des en-cours de production de biens": { - "Etudes en cours (m\u00eame ventilation que celle du compte 341)": { - "account_number": "3931" - }, - "Travaux en cours (m\u00eame ventilation que celle du compte 335)": { - "account_number": "3935" - }, - "account_number": "393" - }, - "D\u00e9pr\u00e9ciations des en-cours de production de services": { - "Etudes en cours (m\u00eame ventilation que celle du compte 341)": { - "account_number": "3941" - }, - "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": { - "account_number": "3945" - }, - "account_number": "394" - }, - "D\u00e9pr\u00e9ciations des stocks de produits": { - "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": { - "account_number": "3951" - }, - "Produits finis (m\u00eame ventilation que celle du compte 355)": { - "account_number": "3955" - }, - "account_number": "395" - }, - "D\u00e9pr\u00e9ciations des stocks de marchandises": { - "Marchandise (ou groupe) A": { - "account_number": "3971" - }, - "Marchandise (ou groupe) B": { - "account_number": "3972" - }, - "account_number": "397" - }, - "account_number": "39" - }, - "account_number": "3" - }, - "4-Comptes de Tiers (ACTIF)": { - "root_type": "Asset", - "40-Fournisseurs et Comptes Rattach\u00e9s (ACTIF)": { - "Fournisseurs d\u00e9biteurs": { - "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": { - "account_number": "4091" - }, - "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": { - "account_number": "4096" - }, - "Fournisseurs - Autres avoirs": { - "Fournisseurs d'exploitation": { - "account_number": "40971" - }, - "Fournisseurs d'immobilisation": { - "account_number": "40974" - }, - "account_number": "4097" - }, - "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": { - "account_number": "4098" - }, - "account_number": "409" - } - }, - "41-Clients et comptes rattach\u00e9s (ACTIF)": { - "account_type": "Receivable", - "Clients et Comptes rattach\u00e9s": { - "account_type": "Receivable", - "account_number": "410" - }, - "Clients": { - "account_type": "Receivable", - "Clients - Ventes de biens ou de prestations de services": { - "account_type": "Receivable", - "account_number": "4111" - }, - "Clients - Retenues de garantie": { - "account_type": "Receivable", - "account_number": "4117" - }, - "account_number": "411" - }, - "Clients - Effets \u00e0 recevoir": { - "account_type": "Receivable", - "account_number": "413" - }, - "Clients douteux ou litigieux": { - "account_type": "Receivable", - "account_number": "416" - }, - "Clients - Produits non encore factur\u00e9s": { - "account_type": "Receivable", - "Clients - Factures \u00e0 \u00e9tablir": { - "account_type": "Receivable", - "account_number": "4181" - }, - "Clients - Int\u00e9r\u00eats courus": { - "account_type": "Receivable", - "account_number": "4188" - }, - "account_number": "418" - } - }, - "42-Personnel et comptes rattach\u00e9s (ACTIF)": { - "Personnel - Avances et acomptes": { - "account_number": "425" - } - }, - "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (ACTIF)": { - "S\u00e9curit\u00e9 sociale": { - "account_number": "431" - }, - "Autres organismes sociaux": { - "account_number": "437" - }, - "438-Organismes sociaux - Produits \u00e0 recevoir": { - "Produits \u00e0 recevoir": { - "account_number": "4387" - } - } - }, - "44-Etat et autres collectivit\u00e9s publiques (ACTIF)": { - "Etat - Subventions \u00e0 recevoir": { - "Subventions d'investissement": { - "account_number": "4411" - }, - "Subventions d'exploitation": { - "account_number": "4417" - }, - "Subventions d'\u00e9quilibre": { - "account_number": "4418" - }, - "Avances sur subventions": { - "account_number": "4419" - }, - "account_number": "441" - }, - "Op\u00e9rations particuli\u00e8res avec l'Etat, les collectivit\u00e9s publiques, les organismes internationaux": { - "Cr\u00e9ances sur l'Etat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA": { - "account_number": "4431" - }, - "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": { - "account_number": "4438" - }, - "account_number": "443" - }, - "Etat - Taxes sur le chiffre d'affaires (ACTIF)": { - "TVA due intracommunautaire": { - "account_number": "4452" - }, - "Taxes sur le chiffre d'affaires d\u00e9ductibles": { - "TVA sur immobilisations": { - "account_number": "44562" - }, - "TVA transf\u00e9r\u00e9e par d'autres entreprises": { - "account_number": "44563" - }, - "TVA sur autres biens et services": { - "tax_rate": 20, - "account_number": "44566" - }, - "Cr\u00e9dit de TVA \u00e0 reporter": { - "account_number": "44567" - }, - "Taxes assimil\u00e9es \u00e0 la TVA": { - "account_number": "44568" - }, - "account_number": "4456" - }, - "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (ACTIF)": { - "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": { - "account_number": "44581" - }, - "Acomptes - R\u00e9gime du forfait": { - "account_number": "44582" - }, - "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": { - "account_number": "44583" - }, - "Taxes sur le chiffre d'affaires sur factures non parvenues": { - "account_number": "44586" - } - } - }, - "Etat - Charges \u00e0 payer et produits \u00e0 recevoir": { - "Charges fiscales sur cong\u00e9s \u00e0 payer": { - "account_number": "4482" - }, - "Charges \u00e0 payer": { - "account_number": "4486" - }, - "Produits \u00e0 recevoir": { - "account_number": "4487" - }, - "account_number": "448" - } - }, - "45-Groupe et associ\u00e9s (ACTIF)": { - "Associ\u00e9s - Op\u00e9rations sur le capital (ACTIF)": { - "456-Apporteurs - Capital appel\u00e9, non vers\u00e9": { - "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": { - "account_number": "45621" - }, - "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": { - "account_number": "45625" - }, - "account_number": "4562" - } - } - }, - "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": { - "Cr\u00e9ances sur cessions d'immobilisations": { - "account_number": "462" - }, - "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "465" - }, - "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (ACTIF)": {}, - "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (ACTIF)": { - "Produits \u00e0 recevoir": { - "account_number": "4687" - } - } - }, - "47-Comptes transitoires ou d'attente (ACTIF)": { - "471-Comptes d'attente (ACTIF)": { - "account_type": "Temporary" - }, - "Diff\u00e9rences de conversion (ACTIF)": { - "Diminution des cr\u00e9ances": { - "account_number": "4761" - }, - "Augmentation des dettes": { - "account_number": "4762" - }, - "Diff\u00e9rences compens\u00e9es par couverture de change": { - "account_number": "4768" - }, - "account_number": "476" - }, - "Autres comptes transitoires (ACTIF)": { - "Mali de fusion sur actif circulant": { - "account_number": "4781" - }, - "478-Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (ACTIF)": { - "account_number": "4786" - } - } - }, - "48-Comptes de r\u00e9gularisation (ACTIF)": { - "Charges \u00e0 r\u00e9partir sur plusieurs exercices": { - "Frais d'\u00e9mission des emprunts": { - "account_number": "4816" - }, - "account_number": "481" - }, - "Charges constat\u00e9es d'avance": { - "account_number": "486" - }, - "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (ACTIF)": { - "Charges": { - "account_number": "4886" - } - } - }, - "49-D\u00e9pr\u00e9ciation des comptes de tiers (ACTIF)": { - "D\u00e9pr\u00e9ciations des comptes clients": { - "account_number": "491" - }, - "D\u00e9pr\u00e9ciations des comptes du groupe et des associ\u00e9s": { - "Comptes du groupe": { - "account_number": "4951" - }, - "Comptes courants des associ\u00e9s": { - "account_number": "4955" - }, - "Op\u00e9rations faites en commun et en GIE": { - "account_number": "4958" - }, - "account_number": "495" - }, - "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": { - "Cr\u00e9ances sur cessions d'immobilisations": { - "account_number": "4962" - }, - "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "4965" - }, - "Autres comptes d\u00e9biteurs": { - "account_number": "4967" - }, - "account_number": "496" - } - } - }, - "4-Comptes de Tiers (PASSIF)": { - "root_type": "Liability", - "40-Fournisseurs et Comptes Rattach\u00e9s (PASSIF)": { - "account_type": "Payable", - "Fournisseurs": { - "account_type": "Payable", - "Fournisseurs - Achats de biens ou de prestations de services": { - "account_type": "Payable", - "account_number": "4011" - }, - "Fournisseurs - Retenues de garantie": { - "account_type": "Payable", - "account_number": "4017" - }, - "account_number": "401" - }, - "Fournisseurs - Effets \u00e0 payer": { - "account_type": "Payable", - "account_number": "403" - }, - "Fournisseurs d'immobilisations": { - "account_type": "Payable", - "Fournisseurs - Achats d'immobilisations": { - "account_type": "Payable", - "account_number": "4041" - }, - "Fournisseurs d'immobilisations - Retenues de garantie": { - "account_type": "Payable", - "account_number": "4047" - }, - "account_number": "404" - }, - "Fournisseurs d'immobilisations - Effets \u00e0 payer": { - "account_type": "Payable", - "account_number": "405" - }, - "Fournisseurs - Factures non parvenues": { - "account_type": "Stock Received But Not Billed", - "Fournisseurs": { - "account_type": "Stock Received But Not Billed", - "account_number": "4081" - }, - "Fournisseurs d'immobilisations": { - "account_type": "Stock Received But Not Billed", - "account_number": "4084" - }, - "Fournisseurs - Int\u00e9r\u00eats courus": { - "account_type": "Stock Received But Not Billed", - "account_number": "4088" - }, - "account_number": "408" - } - }, - "41-Clients et comptes rattach\u00e9s (PASSIF)": { - "Clients cr\u00e9diteurs": { - "Clients - Avances et acomptes re\u00e7us sur commandes": { - "account_number": "4191", - "account_type": "Income Account" - }, - "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s": { - "account_number": "4196" - }, - "Clients - Autres avoirs": { - "account_number": "4197" - }, - "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": { - "account_number": "4198" - }, - "account_number": "419" - } - }, - "42-Personnel et comptes rattach\u00e9s (PASSIF)": { - "Personnel - R\u00e9mun\u00e9rations dues": { - "account_number": "421" - }, - "Comit\u00e9s d'entreprises, d'\u00e9tablissement...": { - "account_number": "422" - }, - "Participation des salari\u00e9s aux r\u00e9sultats": { - "R\u00e9serve sp\u00e9ciale": { - "account_number": "4246" - }, - "Comptes courants": { - "account_number": "4248" - }, - "account_number": "424" - }, - "Personnel - D\u00e9p\u00f4ts": { - "account_number": "426" - }, - "Personnel - Oppositions": { - "account_number": "427" - }, - "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": { - "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": { - "account_number": "4282" - }, - "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": { - "account_number": "4284" - }, - "Autres charges \u00e0 payer": { - "account_number": "4286" - }, - "Produits \u00e0 recevoir": { - "account_number": "4287" - }, - "account_number": "428" - } - }, - "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (PASSIF)": { - "438-Organismes sociaux - Charges \u00e0 payer": { - "Charges sociales sur cong\u00e9s \u00e0 payer": { - "account_number": "4382" - }, - "Autres charges \u00e0 payer": { - "account_number": "4386" - } - } - }, - "44-Etat et autres collectivit\u00e9s publiques (PASSIF)": { - "Etat - Imp\u00f4ts et taxes recouvrables sur des tiers": { - "Obligataires": { - "account_number": "4424" - }, - "Associ\u00e9s": { - "account_number": "4425" - }, - "account_number": "442" - }, - "Etat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": { - "account_number": "444" - }, - "Etat - Taxes sur le chiffre d'affaires (PASSIF)": { - "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": { - "TVA \u00e0 d\u00e9caisser": { - "account_number": "44551" - }, - "Taxes assimil\u00e9es \u00e0 la TVA": { - "account_number": "44558" - }, - "account_number": "4455" - }, - "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": { - "TVA collect\u00e9e": { - "account_type": "Tax", - "is_group": 1, - "account_number": "44571" - }, - "Taxes assimil\u00e9es \u00e0 la TVA": { - "account_number": "44578" - }, - "account_number": "4457" - }, - "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (PASSIF)": { - "TVA r\u00e9cup\u00e9r\u00e9e d'avance": { - "account_number": "44584" - }, - "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": { - "account_number": "44587" - } - } - }, - "Obligations cautionn\u00e9es": { - "account_number": "446" - }, - "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": { - "account_number": "447" - }, - "Quotas d'\u00e9mission \u00e0 acqu\u00e9rir": { - "account_number": "449" - } - }, - "45-Groupe et associ\u00e9s (PASSIF)": { - "Groupe (PASSIF)": { - "account_number": "451" - }, - "Associ\u00e9s - Comptes courants (PASSIF)": { - "Principal (PASSIF)": { - "account_number": "4551" - }, - "Int\u00e9r\u00eats courus (PASSIF)": { - "account_number": "4558" - }, - "account_number": "455" - }, - "Associ\u00e9s - Op\u00e9rations sur le capital (PASSIF)": { - "456-Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": { - "Apports en nature": { - "account_number": "45611" - }, - "Apports en num\u00e9raire": { - "account_number": "45615" - }, - "account_number": "4561" - }, - "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": { - "account_number": "4563" - }, - "Associ\u00e9s - Versements anticip\u00e9s": { - "account_number": "4564" - }, - "Actionnaires d\u00e9faillants": { - "account_number": "4566" - }, - "Associ\u00e9s - Capital \u00e0 rembourser": { - "account_number": "4567" - } - }, - "Associ\u00e9s - Dividendes \u00e0 payer": { - "account_number": "457" - }, - "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": { - "Op\u00e9rations courantes": { - "account_number": "4581" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "4588" - }, - "account_number": "458" - } - }, - "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (PASSIF)": { - "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": { - "account_number": "464" - }, - "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (PASSIF)": {}, - "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (PASSIF)": { - "Charges \u00e0 payer": { - "account_number": "4686" - } - } - }, - "47-Comptes transitoires ou d'attente (PASSIF)": { - "471-Comptes d'attente (PASSIF)": { - "account_type": "Temporary" - }, - "Diff\u00e9rences de conversion (PASSIF)": { - "Augmentation des cr\u00e9ances": { - "account_number": "4771" - }, - "Diminution des dettes": { - "account_number": "4772" - }, - "Diff\u00e9rences compens\u00e9es par couverture de change": { - "account_number": "4778" - }, - "account_number": "477" - }, - "478-Autres comptes transitoires (PASSIF)": { - "Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (PASSIF)": { - "account_number": "4787" - } - } - }, - "48-Comptes de r\u00e9gularisation (PASSIF)": { - "Produits constat\u00e9s d'avance": { - "account_number": "487" - }, - "448-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": { - "Produits": { - "account_number": "4887" - } - } - } - }, - "Comptes Financiers": { - "root_type": "Asset", - "Valeurs mobili\u00e8res de placement": { - "Parts dans des entreprises li\u00e9es": { - "account_number": "501" - }, - "Actions propres": { - "Actions destin\u00e9es \u00e0 \u00eatre attribu\u00e9es aux employ\u00e9s et affect\u00e9es \u00e0 des plans d\u00e9termin\u00e9s": { - "account_number": "5021" - }, - "Actions disponibles pour \u00eatre attribu\u00e9es aux employ\u00e9s ou pour la r\u00e9gularisation des cours de bourse": { - "account_number": "5022" - }, - "account_number": "502" - }, - "Actions": { - "Titres cot\u00e9s": { - "account_number": "5031" - }, - "Titres non cot\u00e9s": { - "account_number": "5035" - }, - "account_number": "503" - }, - "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { - "account_number": "504" - }, - "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": { - "account_number": "505" - }, - "Obligations": { - "Titres cot\u00e9s": { - "account_number": "5061" - }, - "Titres non cot\u00e9s": { - "account_number": "5065" - }, - "account_number": "506" - }, - "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": { - "account_number": "507" - }, - "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": { - "Autres valeurs mobili\u00e8res": { - "account_number": "5081" - }, - "Bons de souscription": { - "account_number": "5082" - }, - "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es": { - "account_number": "5088" - }, - "account_number": "508" - }, - "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": { - "account_number": "509" - }, - "account_number": "50" - }, - "Banques, \u00e9tablissements financiers et assimil\u00e9s": { - "Valeurs \u00e0 l'encaissement": { - "Coupons \u00e9chus \u00e0 l'encaissement": { - "account_number": "5111" - }, - "Ch\u00e8ques \u00e0 encaisser": { - "account_number": "5112" - }, - "Effets \u00e0 l'encaissement": { - "account_number": "5113" - }, - "Effets \u00e0 l'escompte": { - "account_number": "5114" - }, - "account_number": "511" - }, - "Banques": { - "account_type": "Bank", - "Comptes en monnaie nationale": { - "account_type": "Bank", - "account_number": "5121" - }, - "Comptes en devises": { - "account_type": "Bank", - "account_number": "5124" - }, - "account_number": "512" - }, - "Ch\u00e8ques postaux": { - "account_number": "514" - }, - "\"Caisses\" du Tr\u00e9sor et des \u00e9tablissements publics": { - "account_number": "515" - }, - "Soci\u00e9t\u00e9s de bourse": { - "account_number": "516" - }, - "Autres organismes financiers": { - "account_number": "517" - }, - "Int\u00e9r\u00eats courus": { - "Int\u00e9r\u00eats courus \u00e0 payer": { - "account_number": "5181" - }, - "Int\u00e9r\u00eats courus \u00e0 recevoir": { - "account_number": "5188" - }, - "account_number": "518" - }, - "Concours bancaires courants": { - "Cr\u00e9dit de mobilisation des cr\u00e9ances commerciales (CMCC)": { - "account_number": "5191" - }, - "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": { - "account_number": "5193" - }, - "Int\u00e9r\u00eats courus sur concours bancaires courants": { - "account_number": "5198" - }, - "account_number": "519" - }, - "account_number": "51" - }, - "Instruments de tr\u00e9sorerie": { - "is_group": 1, - "account_number": "52" - }, - "Caisse": { - "account_type": "Cash", - "Caisse si\u00e8ge social": { - "account_type": "Cash", - "Caisse en monnaie nationale": { - "account_type": "Cash", - "account_number": "5311" - }, - "Caisse en devises": { - "account_type": "Cash", - "account_number": "5314" - }, - "account_number": "531" - }, - "Caisse succursale (ou usine) A": { - "account_type": "Cash", - "account_number": "532" - }, - "Caisse succursale (ou usine) B": { - "account_type": "Cash", - "account_number": "533" - }, - "account_number": "53" - }, - "R\u00e9gies d'avance et accr\u00e9ditifs": { - "is_group": 1, - "account_number": "54" - }, - "Virements internes": { - "is_group": 1, - "account_number": "58" - }, - "D\u00e9pr\u00e9ciations des comptes financiers": { - "D\u00e9pr\u00e9ciations des valeurs mobili\u00e8res de placement": { - "Actions": { - "account_number": "5903" - }, - "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { - "account_number": "5904" - }, - "Obligations": { - "account_number": "5906" - }, - "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es": { - "account_number": "5908" - }, - "account_number": "590" - }, - "account_number": "59" - }, - "account_number": "5" - }, - "Comptes de Charges": { - "root_type": "Expense", - "Achats (sauf 603)": { - "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res (et fournitures)": { - "account_type": "Cost of Goods Sold", - "Mati\u00e8res (ou groupe) A": { - "account_type": "Cost of Goods Sold", - "account_number": "6011" - }, - "Mati\u00e8res (ou groupe) B": { - "account_type": "Cost of Goods Sold", - "account_number": "6012" - }, - "Fournitures A, B, C...": { - "account_type": "Cost of Goods Sold", - "account_number": "6017" - }, - "account_number": "601" - }, - "Achats stock\u00e9s - Autres approvisionnements": { - "account_type": "Cost of Goods Sold", - "Mati\u00e8res consommables": { - "account_type": "Cost of Goods Sold", - "Mati\u00e8res (ou groupe) C": { - "account_type": "Cost of Goods Sold", - "account_number": "60211" - }, - "Mati\u00e8res (ou groupe) D": { - "account_type": "Cost of Goods Sold", - "account_number": "60212" - }, - "account_number": "6021" - }, - "Fournitures consommables": { - "account_type": "Cost of Goods Sold", - "Combustibles": { - "account_type": "Cost of Goods Sold", - "account_number": "60221" - }, - "Produits d'entretien": { - "account_type": "Cost of Goods Sold", - "account_number": "60222" - }, - "Fournitures d'atelier et d'usine": { - "account_type": "Cost of Goods Sold", - "account_number": "60223" - }, - "Fournitures de magasin": { - "account_type": "Cost of Goods Sold", - "account_number": "60224" - }, - "Fournitures de bureau": { - "account_type": "Cost of Goods Sold", - "account_number": "60225" - }, - "account_number": "6022" - }, - "Emballages": { - "account_type": "Cost of Goods Sold", - "Emballages perdus": { - "account_type": "Cost of Goods Sold", - "account_number": "60261" - }, - "Emballages r\u00e9cup\u00e9rables non identifiables": { - "account_type": "Cost of Goods Sold", - "account_number": "60265" - }, - "Emballages \u00e0 usage mixte": { - "account_type": "Cost of Goods Sold", - "account_number": "60267" - }, - "account_number": "6026" - }, - "account_number": "602" - }, - "Variations des stocks (approvisionnements et marchandises)": { - "account_type": "Stock Adjustment", - "Variation des stocks de mati\u00e8res premi\u00e8res (et fournitures)": { - "account_type": "Stock Adjustment", - "account_number": "6031" - }, - "Variation des stocks des autres approvisionnements": { - "account_type": "Stock Adjustment", - "account_number": "6032" - }, - "Variation des stocks de marchandises": { - "account_type": "Stock Adjustment", - "account_number": "6037" - }, - "account_number": "603" - }, - "Achats d'\u00e9tudes et prestations de service": { - "account_type": "Cost of Goods Sold", - "account_number": "604" - }, - "Achats de mat\u00e9riel, \u00e9quipements et travaux": { - "account_type": "Cost of Goods Sold", - "account_number": "605" - }, - "Achats non stock\u00e9s de mati\u00e8res et founitures": { - "account_type": "Cost of Goods Sold", - "Fournitures non stockables (eau, \u00e9nergie...)": { - "account_type": "Cost of Goods Sold", - "account_number": "6061" - }, - "Fournitures d'entretien et de petit \u00e9quipement": { - "account_type": "Cost of Goods Sold", - "account_number": "6063" - }, - "Fournitures administratives": { - "account_type": "Cost of Goods Sold", - "account_number": "6064" - }, - "Autres mati\u00e8res et fournitures": { - "account_type": "Cost of Goods Sold", - "account_number": "6068" - }, - "account_number": "606" - }, - "Achats de marchandises": { - "account_type": "Cost of Goods Sold", - "Marchandises (ou groupe) A": { - "account_type": "Cost of Goods Sold", - "account_number": "6071" - }, - "Marchandises (ou groupe) B": { - "account_type": "Cost of Goods Sold", - "account_number": "6072" - }, - "account_number": "607" - }, - "(Compte r\u00e9serv\u00e9, le cas \u00e9ch\u00e9ant, \u00e0 la recapitulation des Frais accessoires incorpor\u00e9s aux achats)": { - "account_type": "Expenses Included In Valuation", - "account_number": "608" - }, - "Rabais, remises et ristournes obtenus sur achats": { - "Rabais, remises et ristournes obtenus sur achats - de mati\u00e8res premi\u00e8res (et fournitures)": { - "account_number": "6091" - }, - "Rabais, remises et ristournes obtenus sur achats - d'autres approvisionnements stock\u00e9s": { - "account_number": "6092" - }, - "Rabais, remises et ristournes obtenus sur achats - d'\u00e9tudes et prestations de services": { - "account_number": "6094" - }, - "Rabais, remises et ristournes obtenus sur achats - de mat\u00e9riel, \u00e9quipements et travaux": { - "account_number": "6095" - }, - "Rabais, remises et ristournes obtenus sur achats - d'approvisionnements non stock\u00e9s": { - "account_number": "6096" - }, - "Rabais, remises et ristournes obtenus sur achats - de marchandises": { - "account_number": "6097" - }, - "Rabais, remises et ristournes non affect\u00e9s": { - "account_number": "6098" - }, - "account_number": "609" - }, - "account_number": "60" - }, - "Services ext\u00e9rieurs": { - "Sous-traitance g\u00e9n\u00e9rale": { - "account_number": "611" - }, - "Redevances de cr\u00e9dit-bail": { - "Cr\u00e9dit-bail mobilier": { - "account_number": "6122" - }, - "Cr\u00e9dit-bail immobilier": { - "account_number": "6125" - }, - "account_number": "612" - }, - "Locations": { - "Locations immobili\u00e8res": { - "account_number": "6132" - }, - "Locations mobili\u00e8res": { - "account_number": "6135" - }, - "Malis sur emballages": { - "account_number": "6136" - }, - "account_number": "613" - }, - "Charges locatives et de copropri\u00e9t\u00e9": { - "account_number": "614" - }, - "Entretiens et r\u00e9parations": { - "Entretiens et r\u00e9parations - sur biens immobiliers": { - "account_number": "6152" - }, - "Entretiens et r\u00e9parations - sur biens mobiliers": { - "account_number": "6155" - }, - "Maintenance": { - "account_number": "6156" - }, - "account_number": "615" - }, - "Primes d'assurance": { - "Multirisques": { - "account_number": "6161" - }, - "Assurance obligatoire dommage construction": { - "account_number": "6162" - }, - "Assurance-transport": { - "Assurance-transport - sur achats": { - "account_number": "61636" - }, - "Assurance-transport - sur ventes": { - "account_number": "61637" - }, - "Assurance-transport - sur autres biens": { - "account_number": "61638" - }, - "account_number": "6163" - }, - "Risques d'exploitation": { - "account_number": "6164" - }, - "Insolvabilit\u00e9 clients": { - "account_number": "6165" - }, - "account_number": "616" - }, - "Etudes et recherches": { - "account_number": "617" - }, - "Divers": { - "Documentation g\u00e9n\u00e9rale": { - "account_number": "6181" - }, - "Documentation technique": { - "account_number": "6183" - }, - "Frais de colloques, s\u00e9minaires, conf\u00e9rences": { - "account_number": "6185" - }, - "account_number": "618" - }, - "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs": { - "account_number": "619" - }, - "account_number": "61" - }, - "Autres services ext\u00e9rieurs": { - "Personnel ext\u00e9rieur \u00e0 l'entreprise": { - "Personnel int\u00e9rimaire": { - "account_number": "6211" - }, - "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": { - "account_number": "6214" - }, - "account_number": "621" - }, - "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": { - "Commissions et courtages sur achats": { - "account_number": "6221" - }, - "Commissions et courtages sur ventes": { - "account_number": "6222" - }, - "R\u00e9mun\u00e9rations des transitaires": { - "account_number": "6224" - }, - "R\u00e9mun\u00e9rations d'affacturage": { - "account_number": "6225" - }, - "Honoraires": { - "account_number": "6226" - }, - "Frais d'actes et de contentieux": { - "account_number": "6227" - }, - "Divers": { - "account_number": "6228" - }, - "account_number": "622" - }, - "Publicit\u00e9, publications, relations publiques": { - "Annonces et insertions": { - "account_number": "6231" - }, - "Echantillons": { - "account_number": "6232" - }, - "Foires et expositions": { - "account_number": "6233" - }, - "Cadeaux \u00e0 la client\u00e8le": { - "account_number": "6234" - }, - "Primes": { - "account_number": "6235" - }, - "Catalogues et imprim\u00e9s": { - "account_number": "6236" - }, - "Publications": { - "account_number": "6237" - }, - "Divers (pourboires, dons courants...)": { - "account_number": "6238" - }, - "account_number": "623" - }, - "Transports de biens et transports collectifs du personnel": { - "Transports sur achats": { - "account_number": "6241" - }, - "Transports sur ventes": { - "account_type": "Chargeable", - "account_number": "6242" - }, - "Transports entre \u00e9tablissements ou chantiers": { - "account_number": "6243" - }, - "Transports administratifs": { - "account_number": "6244" - }, - "Transports collectifs du personnel": { - "account_number": "6247" - }, - "Divers": { - "account_number": "6248" - }, - "account_number": "624" - }, - "D\u00e9placements, missions et r\u00e9ceptions": { - "Voyages et d\u00e9placements": { - "account_number": "6251" - }, - "Frais de d\u00e9m\u00e9nagement": { - "account_number": "6255" - }, - "Missions": { - "account_number": "6256" - }, - "R\u00e9ceptions": { - "account_number": "6257" - }, - "account_number": "625" - }, - "Frais postaux et de t\u00e9l\u00e9communications": { - "account_number": "626" - }, - "Services bancaires et assimil\u00e9s": { - "Frais sur titres (achat, vente, garde)": { - "account_number": "6271" - }, - "Commissions et frais sur \u00e9mission d'emprunts": { - "account_number": "6272" - }, - "Frais sur effets": { - "account_number": "6275" - }, - "Location de coffres": { - "account_number": "6276" - }, - "Autres frais et commissions sur prestations de services": { - "account_number": "6278" - }, - "account_number": "627" - }, - "Divers": { - "Concours divers (cotisations...)": { - "account_number": "6281" - }, - "Frais de recrutement de personnel": { - "account_number": "6284" - }, - "account_number": "628" - }, - "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": { - "account_number": "629" - }, - "account_number": "62" - }, - "Imp\u00f4ts, taxes et versements assimil\u00e9s": { - "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administrations des imp\u00f4ts)": { - "Taxes sur les salaires": { - "account_number": "6311" - }, - "Taxe d'apprentissage": { - "account_number": "6312" - }, - "Participation des employeurs \u00e0 la formation professionnelle continue": { - "account_number": "6313" - }, - "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": { - "account_number": "6314" - }, - "Autres": { - "account_number": "6318" - }, - "account_number": "631" - }, - "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": { - "Versement de transport": { - "account_number": "6331" - }, - "Allocations logement": { - "account_number": "6332" - }, - "Participation des employeurs \u00e0 la formation professionnelle continue": { - "account_number": "6333" - }, - "Participation des employeurs \u00e0 l'effort de construction": { - "account_number": "6334" - }, - "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'\u00e9xon\u00e9ration de la taxe d'apprentissage": { - "account_number": "6335" - }, - "Autres": { - "account_number": "6338" - }, - "account_number": "633" - }, - "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administrations des imp\u00f4ts)": { - "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": { - "Contribution \u00e9conomique territoriale": { - "account_number": "63511" - }, - "Taxes fonci\u00e8res": { - "account_number": "63512" - }, - "Autres imp\u00f4ts locaux": { - "account_number": "63513" - }, - "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": { - "account_number": "63514" - }, - "account_number": "6351" - }, - "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables": { - "account_number": "6352" - }, - "Imp\u00f4ts indirects": { - "account_number": "6353" - }, - "Droits d'enregistrement et de timbre": { - "Droits de mutation": { - "account_number": "63541" - }, - "account_number": "6354" - }, - "Autres droits": { - "account_number": "6358" - }, - "account_number": "635" - }, - "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": { - "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": { - "account_number": "6371" - }, - "Taxes per\u00e7ues par les organismes publics internationaux": { - "account_number": "6372" - }, - "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": { - "account_number": "6374" - }, - "Taxes diverses": { - "account_number": "6378" - }, - "account_number": "637" - }, - "account_number": "63" - }, - "Charges de personnel": { - "R\u00e9mun\u00e9rations du personnel": { - "Salaires, appointements": { - "account_number": "6411" - }, - "Cong\u00e9s pay\u00e9s": { - "account_number": "6412" - }, - "Primes et gratifications": { - "account_number": "6413" - }, - "Indemnit\u00e9s et avantages divers": { - "account_number": "6414" - }, - "Suppl\u00e9ment familial": { - "account_number": "6415" - }, - "account_number": "641" - }, - "R\u00e9mun\u00e9ration du travail de l'exploitant": { - "account_number": "644" - }, - "Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance": { - "Cotisations \u00e0 l'URSSAF": { - "account_number": "6451" - }, - "Cotisations aux mutuelles": { - "account_number": "6452" - }, - "Cotisations aux caisses de retraites": { - "account_number": "6453" - }, - "Cotisations aux ASSEDIC": { - "account_number": "6454" - }, - "account_number": "645" - }, - "Cotisations sociales personnelles de l'exploitant": { - "account_number": "646" - }, - "Autres charges sociales": { - "is_group": 1, - "account_number": "647" - }, - "Autres charges de personnel": { - "account_number": "648" - }, - "account_number": "64" - }, - "Autres charges de gestion courante": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": { - "account_number": "6511" - }, - "Droits d'auteur et de reproduction": { - "account_number": "6516" - }, - "Autres droits et valeurs similaires": { - "account_number": "6518" - }, - "account_number": "651" - }, - "Jetons de pr\u00e9sence": { - "account_number": "653" - }, - "Pertes sur cr\u00e9ances irr\u00e9couvrables": { - "Cr\u00e9ances de l'exercice": { - "account_number": "6541" - }, - "Cr\u00e9ances des exercices ant\u00e9rieurs": { - "account_number": "6544" - }, - "account_number": "654" - }, - "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": { - "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { - "account_number": "6551" - }, - "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { - "account_number": "6555" - }, - "account_number": "655" - }, - "Pertes de change sur cr\u00e9ances et dettes commerciales": { - "account_number": "656" - }, - "Charges diverses de gestion courante": { - "account_number": "658" - }, - "account_number": "65" - }, - "Charges financi\u00e8res": { - "Charges d'int\u00e9r\u00eats": { - "Int\u00e9r\u00eats des emprunts et dettes": { - "Int\u00e9r\u00eats des emprunts et dettes - des emprunts et dettes assimil\u00e9es": { - "account_number": "66116" - }, - "Int\u00e9r\u00eats des emprunts et dettes - des dettes rattach\u00e9es \u00e0 des participations": { - "account_number": "66117" - }, - "account_number": "6611" - }, - "Charges de la fiducie, r\u00e9sultat de la p\u00e9riode": { - "account_number": "6612" - }, - "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": { - "account_number": "6615" - }, - "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": { - "account_number": "6616" - }, - "Int\u00e9r\u00eats des obligations cautionn\u00e9es": { - "account_number": "6617" - }, - "Int\u00e9r\u00eats des autres dettes": { - "Int\u00e9r\u00eats des autres dettes - des dettes commerciales": { - "account_number": "66181" - }, - "Int\u00e9r\u00eats des autres dettes - des dettes diverses": { - "account_number": "66188" - }, - "account_number": "6618" - }, - "account_number": "661" - }, - "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": { - "account_number": "664" - }, - "Escomptes accord\u00e9s": { - "account_number": "665" - }, - "Pertes de change financi\u00e8res": { - "account_type": "Round Off", - "account_number": "666" - }, - "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "667" - }, - "Autres charges financi\u00e8res": { - "account_number": "668" - }, - "account_number": "66" - }, - "Charges exceptionnelles": { - "Charges exceptionnelles sur op\u00e9rations de gestion": { - "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": { - "account_number": "6711" - }, - "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales": { - "account_number": "6712" - }, - "Dons, lib\u00e9ralit\u00e9s": { - "account_number": "6713" - }, - "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": { - "account_number": "6714" - }, - "Subventions accord\u00e9es": { - "account_number": "6715" - }, - "Rappel d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": { - "account_number": "6717" - }, - "Autres charges exceptionnelles sur op\u00e9rations de gestion": { - "account_number": "6718" - }, - "account_number": "671" - }, - "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les charges sur exercices ant\u00e9rieurs)": { - "account_number": "672" - }, - "Op\u00e9rations de constitution ou liquidation des fiducies": { - "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": { - "account_number": "6741" - }, - "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": { - "account_number": "6742" - }, - "account_number": "674" - }, - "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": { - "Immobilisations incorporelles": { - "account_number": "6751" - }, - "Immobilisations corporelles": { - "account_number": "6752" - }, - "Immobilisations financi\u00e8res": { - "account_number": "6756" - }, - "Autres \u00e9l\u00e9ments d'actif": { - "account_number": "6758" - }, - "account_number": "675" - }, - "Autres charges exceptionnelles": { - "Mali provenant de clauses d'indexation": { - "account_number": "6781" - }, - "Lots": { - "account_number": "6782" - }, - "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elles-m\u00eame": { - "account_number": "6783" - }, - "Charges exceptionnelles diverses": { - "account_number": "6788" - }, - "account_number": "678" - }, - "account_number": "67" - }, - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": { - "account_type": "Depreciation", - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": { - "account_type": "Depreciation", - "Dotations aux amortissements sur immobilisations incorporelles et corporelles": { - "account_type": "Depreciation", - "Immobilisations incorporelles": { - "account_type": "Depreciation", - "account_number": "68111" - }, - "Immobilisations corporelles": { - "account_type": "Depreciation", - "account_number": "68112" - }, - "account_number": "6811" - }, - "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": { - "account_type": "Depreciation", - "account_number": "6812" - }, - "Dotations aux provisions d'exploitation": { - "account_type": "Depreciation", - "account_number": "6815" - }, - "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { - "account_type": "Depreciation", - "Immobilisations incorporelles": { - "account_type": "Depreciation", - "account_number": "68161" - }, - "Immobilisations corporelles": { - "account_type": "Depreciation", - "account_number": "68162" - }, - "account_number": "6816" - }, - "Dotations pour d\u00e9pr\u00e9ciations des actifs circulants": { - "account_type": "Depreciation", - "Stocks et en-cours": { - "account_type": "Depreciation", - "account_number": "68173" - }, - "Cr\u00e9ances": { - "account_type": "Depreciation", - "account_number": "68174" - }, - "account_number": "6817" - }, - "account_number": "681" - }, - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res": { - "account_type": "Depreciation", - "Dotations aux amortissements des primes de remboursement des obligations": { - "account_type": "Depreciation", - "account_number": "6861" - }, - "Dotations aux provisions financi\u00e8res": { - "account_type": "Depreciation", - "account_number": "6865" - }, - "Dotations aux d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { - "account_type": "Depreciation", - "Immobilisations financi\u00e8res": { - "account_type": "Depreciation", - "account_number": "68662" - }, - "Valeurs mobili\u00e8res de placement": { - "account_type": "Depreciation", - "account_number": "68665" - }, - "account_number": "6866" - }, - "Autres dotations": { - "account_type": "Depreciation", - "account_number": "6868" - }, - "account_number": "686" - }, - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": { - "account_type": "Depreciation", - "Dotations aux amortissements exceptionnels des immobilisations": { - "account_type": "Depreciation", - "account_number": "6871" - }, - "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": { - "account_type": "Depreciation", - "Amortissements d\u00e9rogatoires": { - "account_type": "Depreciation", - "account_number": "68725" - }, - "account_number": "6872" - }, - "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": { - "account_type": "Depreciation", - "account_number": "6873" - }, - "Dotations aux autres provisions r\u00e9glement\u00e9es": { - "account_type": "Depreciation", - "account_number": "6874" - }, - "Dotations aux provisions exceptionnelles": { - "account_type": "Depreciation", - "account_number": "6875" - }, - "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles": { - "account_type": "Depreciation", - "account_number": "6876" - }, - "account_number": "687" - }, - "account_number": "68" - }, - "Participation des salari\u00e9s, imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": { - "Participation des salari\u00e9s aux r\u00e9sultats": { - "account_number": "691" - }, - "Imp\u00f4ts sur les b\u00e9n\u00e9fices": { - "Imp\u00f4ts dus en France": { - "account_number": "6951" - }, - "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": { - "account_number": "6952" - }, - "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": { - "account_number": "6954" - }, - "account_number": "695" - }, - "Suppl\u00e9ments d'imp\u00f4ts sur les soci\u00e9t\u00e9s, li\u00e9s aux distributions": { - "account_number": "696" - }, - "Int\u00e9gration fiscale": { - "Int\u00e9gration fiscale - Charges": { - "account_number": "6981" - }, - "Int\u00e9gration fiscale - Produits": { - "account_number": "6989" - }, - "account_number": "698" - }, - "Produits - Report en arri\u00e8re des d\u00e9ficits": { - "account_number": "699" - }, - "account_number": "69" - }, - "account_number": "6" - }, - "Comptes de Produits": { - "root_type": "Income", - "Ventes de produits fabriqu\u00e9s, prestations de services, marchandises": { - "Ventes de produits finis": { - "Produits finis (ou groupe) A": { - "account_number": "7011" - }, - "Produits (ou groupe) B": { - "account_number": "7012" - }, - "account_number": "701" - }, - "Ventes de produits interm\u00e9diaires": { - "account_number": "702" - }, - "Ventes de produits r\u00e9siduels": { - "account_number": "703" - }, - "Travaux": { - "Travaux de cat\u00e9gorie (ou activit\u00e9) A": { - "account_number": "7041" - }, - "Travaux de cat\u00e9gorie (ou activit\u00e9) B": { - "account_number": "7042" - }, - "account_number": "704" - }, - "Etudes": { - "account_number": "705" - }, - "Prestations de services": { - "account_number": "706" - }, - "Ventes de marchandises": { - "Marchandises (ou groupe) A": { - "account_number": "7071" - }, - "Marchandises (ou groupe) B": { - "account_number": "7072" - }, - "account_number": "707" - }, - "Produits des activit\u00e9s annexes": { - "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": { - "account_number": "7081" - }, - "Commissions et courtages": { - "account_number": "7082" - }, - "Locations diverses": { - "account_number": "7083" - }, - "Mise \u00e0 disposition de personnel factur\u00e9e": { - "account_number": "7084" - }, - "Ports et frais accessoires factur\u00e9s": { - "account_number": "7085" - }, - "Bonis sur reprises d'emballages consign\u00e9s": { - "account_number": "7086" - }, - "Bonifications obtenues des clients et primes sur ventes": { - "account_number": "7087" - }, - "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": { - "account_number": "7088" - }, - "account_number": "708" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise": { - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits finis": { - "account_number": "7091" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits interm\u00e9diaires": { - "account_number": "7092" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur travaux": { - "account_number": "7094" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur \u00e9tudes": { - "account_number": "7095" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur prestations de services": { - "account_number": "7096" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de marchandises": { - "account_number": "7097" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur produits des activit\u00e9s annexes": { - "account_number": "7098" - }, - "account_number": "709" - }, - "account_number": "70" - }, - "Production stock\u00e9e (ou d\u00e9stockage)": { - "Variation des stocks (en-cours de production, produits)": { - "Variation des en-cours de production de biens": { - "Produits en cours": { - "account_number": "71331" - }, - "Travaux en cours": { - "account_number": "71335" - }, - "account_number": "7133" - }, - "Variation des en-cours de production de services": { - "Etudes en cours": { - "account_number": "71341" - }, - "Prestations de services en cours": { - "account_number": "71345" - }, - "account_number": "7134" - }, - "Variation des stocks de produits": { - "Produits interm\u00e9diaires": { - "account_number": "71351" - }, - "Produits finis": { - "account_number": "71355" - }, - "Produits r\u00e9siduels": { - "account_number": "71358" - }, - "account_number": "7135" - }, - "account_number": "713" - }, - "account_number": "71" - }, - "Production immobilis\u00e9e": { - "Immobilisations incorporelles": { - "account_number": "721" - }, - "Immobilisations corporelles": { - "account_number": "722" - }, - "account_number": "72" - }, - "Subventions d'exploitation": { - "is_group": 1, - "account_number": "74" - }, - "Autres produits de gestion courante": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": { - "account_number": "7511" - }, - "Droits d'auteur et de reproduction": { - "account_number": "7516" - }, - "Autres droits et valeurs similaires": { - "account_number": "7518" - }, - "account_number": "751" - }, - "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": { - "account_number": "752" - }, - "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants...": { - "account_number": "753" - }, - "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": { - "account_number": "754" - }, - "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun": { - "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { - "account_number": "7551" - }, - "Quote-part de b\u00e9n\u00e9fice attribu\u00e9 (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { - "account_number": "7555" - }, - "account_number": "755" - }, - "Gains de change sur cr\u00e9ances et dettes commerciales": { - "account_number": "756" - }, - "Produits divers de gestion courante": { - "account_number": "758" - }, - "account_number": "75" - }, - "Produits financiers": { - "Produits de participations": { - "Revenus des titres de participation": { - "account_number": "7611" - }, - "Produits de la fiducie, r\u00e9sultat de la p\u00e9riode": { - "account_number": "7612" - }, - "Revenus sur autres formes de participation": { - "account_number": "7616" - }, - "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "account_number": "7617" - }, - "account_number": "761" - }, - "Produits des autres immobilisations financi\u00e8res": { - "Revenus des titres immobilis\u00e9s": { - "account_number": "7621" - }, - "Revenus des pr\u00eats": { - "account_number": "7626" - }, - "Revenus des cr\u00e9ances immobilis\u00e9es": { - "account_number": "7627" - }, - "account_number": "762" - }, - "Revenus des autres cr\u00e9ances": { - "Revenus des cr\u00e9ances commerciales": { - "account_number": "7631" - }, - "Revenus des cr\u00e9ances diverses": { - "account_number": "7638" - }, - "account_number": "763" - }, - "Revenus des valeurs mobili\u00e8res de placement": { - "account_number": "764" - }, - "Escomptes obtenus": { - "account_number": "765" - }, - "Gains de change financi\u00e8res": { - "account_type": "Round Off", - "account_number": "766" - }, - "Produits nets sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "767" - }, - "Autres produits financiers": { - "account_number": "768" - }, - "account_number": "76" - }, - "Produits exceptionnels": { - "Produits exceptionnels sur op\u00e9rations de gestion": { - "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": { - "account_number": "7711" - }, - "Lib\u00e9ralit\u00e9s re\u00e7ues": { - "account_number": "7713" - }, - "Rentr\u00e9es sur cr\u00e9ances amorties": { - "account_number": "7714" - }, - "Subventions d'\u00e9quilibre": { - "account_number": "7715" - }, - "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": { - "account_number": "7717" - }, - "Autres produits exceptionnels sur op\u00e9rations de gestion": { - "account_number": "7718" - }, - "account_number": "771" - }, - "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les Produits sur exercices ant\u00e9rieurs)": { - "account_number": "772" - }, - "Op\u00e9rations de constitution ou liquidation des fiducies": { - "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": { - "account_number": "7741" - }, - "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": { - "account_number": "7742" - }, - "account_number": "774" - }, - "Produits des cessions d'\u00e9l\u00e9ments d'actif": { - "Immobilisations incorporelles": { - "account_number": "7751" - }, - "Immobilisations corporelles": { - "account_number": "7752" - }, - "Immobilisations financi\u00e8res": { - "account_number": "7756" - }, - "Autres \u00e9l\u00e9ments d'actif": { - "account_number": "7758" - }, - "account_number": "775" - }, - "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": { - "account_number": "777" - }, - "Autres produits exceptionnels": { - "Bonis provenant de clauses d'indexation": { - "account_number": "7781" - }, - "Lots": { - "account_number": "7782" - }, - "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": { - "account_number": "7783" - }, - "Produits exceptionnels divers": { - "account_number": "7788" - }, - "account_number": "778" - }, - "account_number": "77" - }, - "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": { - "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": { - "Reprises sur amortissements des immobilisations incorporelles et corporelles": { - "Immobilisations incorporelles": { - "account_number": "78111" - }, - "Immobilisations corporelles": { - "account_number": "78112" - }, - "account_number": "7811" - }, - "Reprises sur provisions d'exploitation": { - "account_number": "7815" - }, - "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles": { - "Immobilisations incorporelles": { - "account_number": "78161" - }, - "Immobilisations corporelles": { - "account_number": "78162" - }, - "account_number": "7816" - }, - "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": { - "Stocks et en-cours": { - "account_number": "78173" - }, - "Cr\u00e9ances": { - "account_number": "78174" - }, - "account_number": "7817" - }, - "account_number": "781" - }, - "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": { - "Reprises sur provisions financi\u00e8res": { - "account_number": "7865" - }, - "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { - "Immobilisations financi\u00e8res": { - "account_number": "78662" - }, - "Valeurs mobili\u00e8res de placement": { - "account_number": "78665" - }, - "account_number": "7866" - }, - "account_number": "786" - }, - "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": { - "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": { - "Amortissements d\u00e9rogatoires": { - "account_number": "78725" - }, - "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { - "account_number": "78726" - }, - "Plus-values r\u00e9investies": { - "account_number": "78727" - }, - "account_number": "7872" - }, - "Reprises sur provisions r\u00e9glement\u00e9es (stocks)": { - "account_number": "7873" - }, - "Reprises sur autres provisions r\u00e9glement\u00e9es": { - "account_number": "7874" - }, - "Reprises sur provisions exceptionnelles": { - "account_number": "7875" - }, - "Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": { - "account_number": "7876" - }, - "account_number": "787" - }, - "account_number": "78" - }, - "Transferts de charges": { - "Transferts de charges d'exploitation": { - "account_number": "791" - }, - "Transferts de charges financi\u00e8res": { - "account_number": "796" - }, - "Transferts de charges exceptionnelles": { - "account_number": "797" - }, - "account_number": "79" - }, - "account_number": "7" - } - } -} From c519cd0268e7f61fd7c66381ed25799825b9ff03 Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Sat, 17 Jan 2026 20:57:08 +0100 Subject: [PATCH 4/8] chore: add Expenses Included In Valuation account --- .../verified/fr_plan2025_comptable_general_avec_code.json | 3 ++- .../verified/fr_plan2025_comptable_general_ex_agricole.json | 3 ++- 2 files changed, 4 insertions(+), 2 deletions(-) diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json index 61ffcf796b7..c8656326156 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json @@ -1514,7 +1514,8 @@ "account_number": "607" }, "Compte r\u00e9serv\u00e9, le cas \u00e9ch\u00e9ant, au regroupement des frais accessoires incorpor\u00e9s aux achats": { - "account_number": "608" + "account_number": "608", + "account_type": "Expenses Included In Valuation" }, "609-Rabais, remises et ristournes obtenus sur achats (m\u00eame ventilation que celle du compte 60)": { "Rabais, remises et ristournes non affect\u00e9s": { diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json index d18ea5284a4..d040b5008ab 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json @@ -2107,7 +2107,8 @@ } }, "Frais accessoires sur achats": { - "account_number": "608" + "account_number": "608", + "account_type": "Expenses Included In Valuation" }, "609-Rabais, remises et ristournes obtenus sur achats": { "RRR sur achats d'autres approvisionnements": { From 765487a0870212673b062433caebe2636561e20c Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Sat, 17 Jan 2026 21:17:43 +0100 Subject: [PATCH 5/8] chore: fix bank acount type --- .../verified/fr_plan2025_comptable_general_avec_code.json | 1 + 1 file changed, 1 insertion(+) diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json index c8656326156..2c00d9e47d2 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json @@ -1359,6 +1359,7 @@ } }, "512-Banques": { + "account_type": "Bank", "Comptes en euros": { "account_type": "Bank", "account_number": "5121" From 6a876de83884a50ec573f85adb381403a215d782 Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Sat, 17 Jan 2026 22:05:53 +0100 Subject: [PATCH 6/8] chore: fix CASH acount type --- .../verified/fr_plan2025_comptable_general_avec_code.json | 7 +++++-- .../fr_plan2025_comptable_general_ex_agricole.json | 7 +++++-- 2 files changed, 10 insertions(+), 4 deletions(-) diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json index 2c00d9e47d2..4d7f879ddc7 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_avec_code.json @@ -1406,9 +1406,12 @@ "account_number": "524" } }, - "Caisse": { + "53-Caisse": { "account_type": "Cash", - "account_number": "53" + "Caisse": { + "account_type": "Cash", + "account_number": "530" + } }, "Virements internes": { "account_number": "58" diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json index d040b5008ab..6148e94e357 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json @@ -1920,9 +1920,12 @@ "Instruments de tr\u00e9sorerie": { "account_number": "52" }, - "Caisse": { + "53-Caisse": { "account_type": "Cash", - "account_number": "53" + "Caisse": { + "account_type": "Cash", + "account_number": "530" + } }, "R\u00e9gies d'avance et accr\u00e9ditifs": { "account_number": "54" From 4fe1b214c1762f65ba34660ddd96cc65b40a7e1e Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Sun, 18 Jan 2026 10:43:09 +0100 Subject: [PATCH 7/8] chore: fix bank account type --- .../fr_plan2025_comptable_general_ex_agricole.json | 13 ++++++++++--- 1 file changed, 10 insertions(+), 3 deletions(-) diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json index 6148e94e357..6d8d2b14302 100644 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan2025_comptable_general_ex_agricole.json @@ -1878,9 +1878,16 @@ "account_number": "5114" } }, - "Banques": { - "account_type": "Bank", - "account_number": "512" + "512-Banques": { + "account_type": "Bank", + "Comptes en euros": { + "account_type": "Bank", + "account_number": "5121" + }, + "Comptes en devises": { + "account_type": "Bank", + "account_number": "5124" + } }, "Ch\u00e8ques postaux": { "account_number": "514" From b3efb3084fb2e562404e0b52b4d806be74f7f7c0 Mon Sep 17 00:00:00 2001 From: Florian HENRY Date: Sun, 18 Jan 2026 10:46:13 +0100 Subject: [PATCH 8/8] chore: re add older template --- .../fr_plan_comptable_general_avec_code.json | 3145 +++++++++++++++++ 1 file changed, 3145 insertions(+) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json new file mode 100644 index 00000000000..d599ea65ea6 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json @@ -0,0 +1,3145 @@ +{ + "country_code": "fr", + "name": "France - Plan Comptable General avec code", + "tree": { + "Comptes de Capitaux": { + "root_type": "Equity", + "Capital et R\u00e9serves": { + "Capital": { + "Capital souscrit - non appel\u00e9": { + "account_number": "1011" + }, + "Capital souscrit - appel\u00e9, non vers\u00e9": { + "account_number": "1012" + }, + "Capital souscrit - appel\u00e9, vers\u00e9": { + "Capital non amorti": { + "account_number": "10131" + }, + "Capital amorti": { + "account_number": "10132" + }, + "account_number": "1013" + }, + "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": { + "account_number": "1018" + }, + "account_number": "101" + }, + "Fonds fiduciaires": { + "account_number": "102" + }, + "Primes li\u00e9es au capital social": { + "Primes d'\u00e9mission": { + "account_number": "1041" + }, + "Primes de fusion": { + "account_number": "1042" + }, + "Primes d'apport": { + "account_number": "1043" + }, + "Primes de conversion d'obligations en actions": { + "account_number": "1044" + }, + "Bons de souscription d'actions": { + "account_number": "1045" + }, + "account_number": "104" + }, + "Ecarts de r\u00e9\u00e9valuation": { + "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": { + "account_number": "1051" + }, + "Ecart de r\u00e9\u00e9valuation libre": { + "account_number": "1052" + }, + "R\u00e9serve de r\u00e9\u00e9valuation": { + "account_number": "1053" + }, + "Ecarts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": { + "account_number": "1055" + }, + "Autres \u00e9carts de r\u00e9\u00e9valuation en France": { + "account_number": "1057" + }, + "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": { + "account_number": "1058" + }, + "account_number": "105" + }, + "R\u00e9serves": { + "R\u00e9serve l\u00e9gale": { + "R\u00e9serve l\u00e9gale proprement dite": { + "account_number": "10611" + }, + "Plus-values nettes \u00e0 long terme": { + "account_number": "10612" + }, + "account_number": "1061" + }, + "R\u00e9serves indisponibles": { + "account_number": "1062" + }, + "R\u00e9serves statutaires ou contractuelles": { + "account_number": "1063" + }, + "R\u00e9serves r\u00e9glement\u00e9es": { + "Plus-values nettes \u00e0 long terme": { + "account_number": "10641" + }, + "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": { + "account_number": "10643" + }, + "Autres r\u00e9serves r\u00e9glement\u00e9es": { + "account_number": "10648" + }, + "account_number": "1064" + }, + "Autres r\u00e9serves": { + "R\u00e9serve de propre assureur": { + "account_number": "10681" + }, + "R\u00e9serves diverses": { + "account_number": "10688" + }, + "account_number": "1068" + }, + "account_number": "106" + }, + "Ecarts d'\u00e9quivalence": { + "account_number": "107" + }, + "Compte de l'exploitant": { + "account_number": "108" + }, + "Actionnaires: Capital souscrit - non appel\u00e9": { + "account_number": "109" + }, + "account_number": "10" + }, + "Report \u00e0 Nouveau": { + "Report \u00e0 nouveau (solde cr\u00e9diteur)": { + "account_number": "110" + }, + "Report \u00e0 nouveau (solde d\u00e9biteur)": { + "account_number": "119" + }, + "account_number": "11" + }, + "R\u00e9sultat de l'Exercice": { + "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": { + "account_number": "120" + }, + "R\u00e9sultat de l'exercice (perte)": { + "account_number": "129" + }, + "account_number": "12" + }, + "Subventions d'Investissement": { + "Subventions d'\u00e9quipement": { + "Etat": { + "account_number": "1311" + }, + "R\u00e9gions": { + "account_number": "1312" + }, + "D\u00e9partements": { + "account_number": "1313" + }, + "Communes": { + "account_number": "1314" + }, + "Collectivit\u00e9s publiques": { + "account_number": "1315" + }, + "Entreprises publiques": { + "account_number": "1316" + }, + "Entreprises et organismes priv\u00e9s": { + "account_number": "1317" + }, + "Autres": { + "account_number": "1318" + }, + "account_number": "131" + }, + "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": { + "account_number": "138" + }, + "Subventions d'investissement inscrites au compte de r\u00e9sultat": { + "Subventions d'\u00e9quipement": { + "Etat": { + "account_number": "13911" + }, + "R\u00e9gions": { + "account_number": "13912" + }, + "D\u00e9partements": { + "account_number": "13913" + }, + "Communes": { + "account_number": "13914" + }, + "Collectivit\u00e9s publiques": { + "account_number": "13915" + }, + "Entreprises publiques": { + "account_number": "13916" + }, + "Entreprises et organismes priv\u00e9s": { + "account_number": "13917" + }, + "Autres": { + "account_number": "13918" + }, + "account_number": "1391" + }, + "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": { + "account_number": "1398" + }, + "account_number": "139" + }, + "account_number": "13" + }, + "Provisions R\u00e9glement\u00e9es": { + "Provisions r\u00e9glement\u00e9es relative aux immobilisations": { + "Provisions pour reconstitution des gisements miniers et p\u00e9troliers": { + "account_number": "1423" + }, + "Provisions pour investissement (participation des salari\u00e9s)": { + "account_number": "1424" + }, + "account_number": "142" + }, + "Provisions r\u00e9glement\u00e9es relatives aux stocks": { + "Hausse des prix": { + "account_number": "1431" + }, + "Fluctuation des cours": { + "account_number": "1432" + }, + "account_number": "143" + }, + "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": { + "account_number": "144" + }, + "Amortissements d\u00e9rogatoires": { + "account_number": "145" + }, + "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { + "account_number": "146" + }, + "Plus-values r\u00e9investies": { + "account_number": "147" + }, + "Autres provisions r\u00e9glement\u00e9es": { + "account_number": "148" + }, + "account_number": "14" + }, + "Provisions": { + "Provisions pour risques": { + "Provisions pour litiges": { + "account_number": "1511" + }, + "Provisions pour garanties donn\u00e9es aux clients": { + "account_number": "1512" + }, + "Provisions pour pertes sur march\u00e9s \u00e0 terme": { + "account_number": "1513" + }, + "Provisions pour amendes et p\u00e9nalit\u00e9s": { + "account_number": "1514" + }, + "Provisions pour pertes de change": { + "account_number": "1515" + }, + "Provisions pour pertes sur contrats": { + "account_number": "1516" + }, + "Autres provisions pour risques": { + "account_number": "1518" + }, + "account_number": "151" + }, + "Provisions pour pensions et obligations similaires": { + "account_number": "153" + }, + "Provisions pour restructurations": { + "account_number": "154" + }, + "Provisions pour imp\u00f4ts": { + "account_number": "155" + }, + "Provisions pour renouvellement des immobilisations (entreprises concessionnaires) ": { + "account_number": "156" + }, + "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": { + "Provisions pour gros entretien ou grandes r\u00e9visions": { + "account_number": "1572" + }, + "account_number": "157" + }, + "Autres provisions pour charges": { + "Provisions pour remises en \u00e9tat": { + "account_number": "1581" + }, + "account_number": "158" + }, + "account_number": "15" + }, + "Emprunts et Dettes Assimil\u00e9es": { + "Emprunts obligataires convertibles": { + "account_number": "161" + }, + "Obligations repr\u00e9sentatives de passifs nets remis en fiducie": { + "account_number": "162" + }, + "Autres emprunts obligataires": { + "account_number": "163" + }, + "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { + "account_number": "164" + }, + "D\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "D\u00e9p\u00f4ts": { + "account_number": "1651" + }, + "Cautionnements": { + "account_number": "1655" + }, + "account_number": "165" + }, + "Participation des salari\u00e9s aux r\u00e9sultats": { + "Comptes bloqu\u00e9s": { + "account_number": "1661" + }, + "Fonds de participation": { + "account_number": "1662" + }, + "account_number": "166" + }, + "Emprunts et dettes assortis de conditions particuli\u00e8res": { + "Emissions de titres participatifs": { + "account_number": "1671" + }, + "Avances conditionn\u00e9es de l'Etat": { + "account_number": "1674" + }, + "Emprunts participatifs": { + "account_number": "1675" + }, + "account_number": "167" + }, + "Autres emprunts et dettes assimil\u00e9es": { + "Autres emprunts": { + "account_number": "1681" + }, + "Rentes viag\u00e8res capitalis\u00e9es": { + "account_number": "1685" + }, + "Autres dettes": { + "account_number": "1687" + }, + "Int\u00e9r\u00eats courus": { + "Int\u00e9r\u00eats courus sur emprunts obligataires convertibles": { + "account_number": "16881" + }, + "Int\u00e9r\u00eats courus sur autres emprunts obligataires": { + "account_number": "16883" + }, + "Int\u00e9r\u00eats courus sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { + "account_number": "16884" + }, + "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "account_number": "16885" + }, + "Int\u00e9r\u00eats courus sur participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "16886" + }, + "Int\u00e9r\u00eats courus sur emprunts et dettes assortis de conditions particuli\u00e8res": { + "account_number": "16887" + }, + "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": { + "account_number": "16888" + }, + "account_number": "1688" + }, + "Primes de remboursement des obligations": { + "account_number": "169" + }, + "account_number": "168" + }, + "account_number": "16" + }, + "Dettes Rattach\u00e9es \u00e0 des Participations": { + "Dettes rattach\u00e9es \u00e0 des participations (groupe)": { + "account_number": "171" + }, + "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": { + "account_number": "174" + }, + "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "Principal": { + "account_number": "1781" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "1788" + }, + "account_number": "178" + }, + "account_number": "17" + }, + "Comptes de liaison des \u00e9tablisssements et soci\u00e9t\u00e9s en participation": { + "Comptes de liaison des \u00e9tablissements": { + "account_number": "181" + }, + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": { + "account_number": "186" + }, + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": { + "account_number": "187" + }, + "Comptes de liaison des soci\u00e9t\u00e9s en participation": { + "account_number": "188" + }, + "account_number": "18" + }, + "account_number": "1" + }, + "Comptes d'Immobilisations": { + "root_type": "Asset", + "Immobilisations incorporelles": { + "Frais \u00e9tablissement": { + "Frais de constitution": { + "account_number": "2011" + }, + "Frais de premier \u00e9tablissement": { + "Frais de prospection": { + "account_number": "20121" + }, + "Frais de publicit\u00e9": { + "account_number": "20122" + }, + "account_number": "2012" + }, + "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": { + "account_number": "2013" + }, + "account_number": "201" + }, + "Frais de recherche et de d\u00e9veloppement": { + "account_number": "203" + }, + "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "account_number": "205" + }, + "Droit au bail": { + "account_number": "206" + }, + "Fonds commercial": { + "account_number": "207" + }, + "Autres immobilisations incorporelles": { + "Mali de fusion sur actifs incorporels": { + "account_number": "2081" + }, + "account_number": "208" + }, + "account_number": "20" + }, + "Immobilisations corporelles": { + "account_type": "Fixed Asset", + "Terrains": { + "account_type": "Fixed Asset", + "Terrains nus": { + "account_type": "Fixed Asset", + "account_number": "2111" + }, + "Terrains am\u00e9nag\u00e9s": { + "account_type": "Fixed Asset", + "account_number": "2112" + }, + "Sous-sols et sur-sols": { + "account_type": "Fixed Asset", + "account_number": "2113" + }, + "Terrains de carri\u00e8res (tr\u00e9fonds)": { + "account_type": "Fixed Asset", + "account_number": "2114" + }, + "Terrains b\u00e2tis": { + "account_type": "Fixed Asset", + "Ensembles immobiliers industriels (A, B)": { + "account_type": "Fixed Asset", + "account_number": "21151" + }, + "Ensembles immobiliers administratifs et commerciaux (A, B)": { + "account_type": "Fixed Asset", + "account_number": "21155" + }, + "Autres ensembles immobiliers": { + "account_type": "Fixed Asset", + "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { + "account_type": "Fixed Asset", + "account_number": "211581" + }, + "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { + "account_type": "Fixed Asset", + "account_number": "211588" + }, + "account_number": "21158" + }, + "account_number": "2115" + }, + "account_number": "211" + }, + "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": { + "account_type": "Fixed Asset", + "account_number": "212" + }, + "Constructions": { + "account_type": "Fixed Asset", + "B\u00e2timents": { + "account_type": "Fixed Asset", + "Ensembles immobiliers industriels (A, B)": { + "account_type": "Fixed Asset", + "account_number": "21311" + }, + "Ensembles immobiliers administratifs et commerciaux (A, B)": { + "account_type": "Fixed Asset", + "account_number": "21315" + }, + "Autres ensembles immobiliers": { + "account_type": "Fixed Asset", + "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { + "account_type": "Fixed Asset", + "account_number": "213181" + }, + "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { + "account_type": "Fixed Asset", + "account_number": "213188" + }, + "account_number": "21318" + }, + "account_number": "2131" + }, + "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements des constructions": { + "account_type": "Fixed Asset", + "Ensembles immobiliers industriels (A, B)": { + "account_type": "Fixed Asset", + "account_number": "21351" + }, + "Ensembles immobiliers administratifs et commerciaux (A, B)": { + "account_type": "Fixed Asset", + "account_number": "21355" + }, + "Autres ensembles immobiliers": { + "account_type": "Fixed Asset", + "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { + "account_type": "Fixed Asset", + "account_number": "213581" + }, + "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { + "account_type": "Fixed Asset", + "account_number": "213588" + }, + "account_number": "21358" + }, + "account_number": "2135" + }, + "Ouvrages d'infrastructure": { + "account_type": "Fixed Asset", + "Voies de terre": { + "account_type": "Fixed Asset", + "account_number": "21381" + }, + "Voies de fer": { + "account_type": "Fixed Asset", + "account_number": "21382" + }, + "Voies d'eau": { + "account_type": "Fixed Asset", + "account_number": "21383" + }, + "Barrages": { + "account_type": "Fixed Asset", + "account_number": "21384" + }, + "Pistes d'a\u00e9rodromes": { + "account_type": "Fixed Asset", + "account_number": "21385" + }, + "account_number": "2138" + }, + "account_number": "213" + }, + "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": { + "account_type": "Fixed Asset", + "account_number": "214" + }, + "Installations techniques, mat\u00e9riel et outillage industriels": { + "account_type": "Fixed Asset", + "Installations complexes sp\u00e9cialis\u00e9es": { + "account_type": "Fixed Asset", + "Installations complexes sp\u00e9cialis\u00e9es - sur sol propre": { + "account_type": "Fixed Asset", + "account_number": "21511" + }, + "Installations complexes sp\u00e9cialis\u00e9es - sur sol d'autrui": { + "account_type": "Fixed Asset", + "account_number": "21514" + }, + "account_number": "2151" + }, + "Installations \u00e0 caract\u00e8re sp\u00e9cifique": { + "account_type": "Fixed Asset", + "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol propre": { + "account_type": "Fixed Asset", + "account_number": "21531" + }, + "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol d'autrui": { + "account_type": "Fixed Asset", + "account_number": "21534" + }, + "account_number": "2153" + }, + "Mat\u00e9riel industriel": { + "account_type": "Fixed Asset", + "account_number": "2154" + }, + "Outillage industriel": { + "account_type": "Fixed Asset", + "account_number": "2155" + }, + "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriel": { + "account_type": "Fixed Asset", + "account_number": "2157" + }, + "account_number": "215" + }, + "Autres immobilisations corporelles": { + "account_type": "Fixed Asset", + "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": { + "account_type": "Fixed Asset", + "account_number": "2181" + }, + "Mat\u00e9riel de transport": { + "account_type": "Fixed Asset", + "account_number": "2182" + }, + "Mat\u00e9riel de bureau et mat\u00e9riel informatique": { + "account_type": "Fixed Asset", + "account_number": "2183" + }, + "Mobilier": { + "account_type": "Fixed Asset", + "account_number": "2184" + }, + "Cheptel": { + "account_type": "Fixed Asset", + "account_number": "2185" + }, + "Emballages r\u00e9cup\u00e9rables": { + "account_type": "Fixed Asset", + "account_number": "2186" + }, + "Mali de fusion sur actifs corporels": { + "account_number": "2187" + }, + "account_number": "218" + }, + "account_number": "21" + }, + "Immobilisations mises en concession": { + "account_number": "22" + }, + "Immobilisations en cours": { + "Immobilisations corporelles en cours": { + "Terrains": { + "account_number": "2312" + }, + "Constructions": { + "account_number": "2313" + }, + "Installations techniques, mat\u00e9riel et outillage industriels": { + "account_number": "2315" + }, + "Autres immobilisations corporelles": { + "account_number": "2318" + }, + "account_number": "231" + }, + "Immobilisations incorporelles en cours": { + "account_number": "232" + }, + "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": { + "account_number": "237" + }, + "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": { + "Terrains": { + "account_number": "2382" + }, + "Constructions": { + "account_number": "2383" + }, + "Installations techniques, mat\u00e9riel et outillage industriels": { + "account_number": "2385" + }, + "Autres immobilisations corporelles": { + "account_number": "2388" + }, + "account_number": "238" + }, + "account_number": "23" + }, + "Parts dans des entreprises li\u00e9es et cr\u00e9ances sur des entreprises li\u00e9es": { + "is_group": 1, + "account_number": "25" + }, + "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Titres de participation": { + "Actions": { + "account_number": "2611" + }, + "Autres titres": { + "account_number": "2618" + }, + "account_number": "261" + }, + "Autres formes de participation": { + "Droit repr\u00e9sentatifs d'actifs nets remis en fiducie": { + "account_number": "2661" + }, + "account_number": "266" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": { + "account_number": "2671" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": { + "account_number": "2674" + }, + "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": { + "account_number": "2675" + }, + "Avances consolidables": { + "account_number": "2676" + }, + "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "account_number": "2677" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "2678" + }, + "account_number": "267" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "Principal": { + "account_number": "2681" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "2688" + }, + "account_number": "268" + }, + "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": { + "account_number": "269" + }, + "account_number": "26" + }, + "Autres immobilisations financi\u00e8res": { + "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": { + "Actions": { + "account_number": "2711" + }, + "Autres titres": { + "account_number": "2718" + }, + "account_number": "271" + }, + "Titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "Obligations": { + "account_number": "2721" + }, + "Bons": { + "account_number": "2722" + }, + "account_number": "272" + }, + "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { + "account_number": "273" + }, + "Pr\u00eats": { + "Pr\u00eats participatifs": { + "account_number": "2741" + }, + "Pr\u00eats aux associ\u00e9s": { + "account_number": "2742" + }, + "Pr\u00eats au personnel": { + "account_number": "2743" + }, + "Autres pr\u00eats": { + "account_number": "2748" + }, + "account_number": "274" + }, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "D\u00e9p\u00f4ts": { + "account_number": "2751" + }, + "Cautionnements": { + "account_number": "2755" + }, + "account_number": "275" + }, + "Autres cr\u00e9ances immobilis\u00e9es": { + "Cr\u00e9ances diverses": { + "account_number": "2761" + }, + "Int\u00e9r\u00eats courus": { + "Int\u00e9r\u00eats courus sur titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "account_number": "27682" + }, + "Int\u00e9r\u00eats courus sur pr\u00eats": { + "account_number": "27684" + }, + "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements": { + "account_number": "27685" + }, + "Int\u00e9r\u00eats courus sur cr\u00e9ances diverses": { + "account_number": "27688" + }, + "account_number": "2768" + }, + "account_number": "276" + }, + "(Actions propres ou parts propres)": { + "Actions propres ou parts propres": { + "account_number": "2771" + }, + "Actions propres ou parts propres en voie d'annulation": { + "account_number": "2772" + }, + "account_number": "277" + }, + "Mali de fusion sur actifs financiers": { + "account_number": "278" + }, + "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": { + "account_number": "279" + }, + "account_number": "27" + }, + "Amortissements des immobilisations": { + "account_type": "Accumulated Depreciation", + "Amortissements des immobilisations incorporelles": { + "account_type": "Accumulated Depreciation", + "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 212)": { + "account_type": "Accumulated Depreciation", + "account_number": "2801" + }, + "Frais de recherche et de d\u00e9veloppement": { + "account_type": "Accumulated Depreciation", + "account_number": "2803" + }, + "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": { + "account_type": "Accumulated Depreciation", + "account_number": "2805" + }, + "Fonds commercial": { + "account_type": "Accumulated Depreciation", + "account_number": "2807" + }, + "Autres immobilisations incorporelles": { + "account_type": "Accumulated Depreciation", + "Mali de fusion sur actifs incorporels": { + "account_type": "Accumulated Depreciation", + "account_number": "28081" + }, + "account_number": "2808" + }, + "account_number": "280" + }, + "Amortissements des immobilisations corporelles": { + "account_type": "Accumulated Depreciation", + "Terrains de gisement": { + "account_type": "Accumulated Depreciation", + "account_number": "2811" + }, + "Agencements, am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": { + "account_type": "Accumulated Depreciation", + "account_number": "2812" + }, + "Constructions (m\u00eame ventilation que celle du compte 213)": { + "account_type": "Accumulated Depreciation", + "account_number": "2813" + }, + "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte du 214)": { + "account_type": "Accumulated Depreciation", + "account_number": "2814" + }, + "Installations techniques, mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 218)": { + "account_type": "Accumulated Depreciation", + "account_number": "2815" + }, + "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": { + "account_type": "Accumulated Depreciation", + "Mali de fusion sur actifs corporels": { + "account_type": "Accumulated Depreciation", + "account_number": "28187" + }, + "account_number": "2818" + }, + "account_number": "281" + }, + "Amortissements des immobilisations mises en concession": { + "account_number": "282" + }, + "account_number": "28" + }, + "D\u00e9pr\u00e9ciations des immobilisations": { + "D\u00e9pr\u00e9ciations des immobilisations incorporelles": { + "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": { + "account_number": "2905" + }, + "Droit au bail": { + "account_number": "2906" + }, + "Fonds commercial": { + "account_number": "2907" + }, + "Autres immobilisations incorporelles": { + "Mali de fusion sur actifs incorporels": { + "account_number": "29081" + }, + "account_number": "2908" + }, + "account_number": "290" + }, + "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": { + "Terrains (autres que terrains de gisement)": { + "Mali de fusion sur actifs corporels": { + "account_number": "29187" + }, + "account_number": "2911" + }, + "account_number": "291" + }, + "D\u00e9pr\u00e9ciations des immobilisations mises en concession": { + "account_number": "292" + }, + "D\u00e9pr\u00e9ciations des immobilisations en cours": { + "Immobilisations corporelles en cours": { + "account_number": "2931" + }, + "Immobilisations incorporelles en cours": { + "account_number": "2932" + }, + "account_number": "293" + }, + "D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Titres de participation": { + "account_number": "2961" + }, + "Autres formes de participation": { + "account_number": "2966" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": { + "account_number": "2967" + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": { + "account_number": "2968" + }, + "account_number": "296" + }, + "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": { + "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9": { + "account_number": "2971" + }, + "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272)": { + "account_number": "2972" + }, + " Titres immobilis\u00e9s de l'activit\u00e9 de portefuille": { + "account_number": "2973" + }, + "Pr\u00eats (m\u00eame ventilation que celle du compte 274)": { + "account_number": "2974" + }, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": { + "account_number": "2975" + }, + "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": { + "Mali de fusion sur actifs financiers": { + "account_number": "29787" + }, + "account_number": "2976" + }, + "account_number": "297" + }, + "account_number": "29" + }, + "account_number": "2" + }, + "Comptes de Stocks et En-Cours": { + "root_type": "Asset", + "Mati\u00e8res premi\u00e8res (et fournitures)": { + "Mati\u00e8res (ou groupe) A": { + "account_number": "311" + }, + "Mati\u00e8res (ou groupe) B": { + "account_number": "312" + }, + "Fournitures A, B, C, ...": { + "account_number": "317" + }, + "account_number": "31" + }, + "Autres approvisionnements": { + "Mat\u00e8res consommables": { + "Mati\u00e8res (ou groupe) C": { + "account_number": "3211" + }, + "Mati\u00e8res (ou groupe) D": { + "account_number": "3212" + }, + "account_number": "321" + }, + "Fournitures consommables": { + "Combustibles": { + "account_number": "3221" + }, + "Produits d'entretien": { + "account_number": "3222" + }, + "Fournitures d'atelier et d'usine": { + "account_number": "3223" + }, + "Fournitures de magasin": { + "account_number": "3224" + }, + "Fournitures de bureau": { + "account_number": "3225" + }, + "account_number": "322" + }, + "Emballages": { + "Emballages perdus": { + "account_number": "3261" + }, + "Emballages r\u00e9cup\u00e9rables non identifiables": { + "account_number": "3265" + }, + "Emballages \u00e0 usage mixte": { + "account_number": "3267" + }, + "account_number": "326" + }, + "account_number": "32" + }, + "En-cours de production de biens": { + "Produits en cours": { + "Produits en cours P1": { + "account_number": "3311" + }, + "Produits en cours P2": { + "account_number": "3312" + }, + "account_number": "331" + }, + "Travaux en cours": { + "Travaux en cours T1": { + "account_number": "3351" + }, + "Travaux en cours T2": { + "account_number": "3352" + }, + "account_number": "335" + }, + "account_number": "33" + }, + "En-cours de production de services": { + "Etudes en cours": { + "Etudes en cours E1": { + "account_number": "3411" + }, + "Etudes en cours E2": { + "account_number": "3412" + }, + "account_number": "341" + }, + "Prestations de services en cours": { + "Prestations de services S1": { + "account_number": "3451" + }, + "Prestations de services S2": { + "account_number": "3452" + }, + "account_number": "345" + }, + "account_number": "34" + }, + "Stocks de produits": { + "account_type": "Stock", + "Produits interm\u00e9diaires": { + "account_type": "Stock", + "Produits interm\u00e9diaires (ou groupe) A": { + "account_type": "Stock", + "is_group": 1, + "account_number": "3511" + }, + "Produits interm\u00e9diaires (ou groupe) B": { + "account_type": "Stock", + "is_group": 1, + "account_number": "3512" + }, + "account_number": "351" + }, + "Produits finis": { + "account_type": "Stock", + "Produits finis (ou groupe) A": { + "account_type": "Stock", + "is_group": 1, + "account_number": "3551" + }, + "Produits finis (ou groupe) B": { + "account_type": "Stock", + "is_group": 1, + "account_number": "3552" + }, + "account_number": "355" + }, + "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": { + "account_type": "Stock", + "D\u00e9chets": { + "account_type": "Stock", + "is_group": 1, + "account_number": "3581" + }, + "Rebuts": { + "account_type": "Stock", + "is_group": 1, + "account_number": "3585" + }, + "Mati\u00e8res de r\u00e9cup\u00e9ration": { + "account_type": "Stock", + "is_group": 1, + "account_number": "3586" + }, + "account_number": "358" + }, + "account_number": "35" + }, + "(Compte \u00e0 ouvrir, le cas \u00e9ch\u00e9ant, sous l'intitul\u00e9 \"stocks provenant d'immobilisations\")": { + "account_number": "36" + }, + "Stocks de marchandises": { + "Marchandises (ou groupe) A": { + "account_number": "371" + }, + "Marchandises (ou groupe) B": { + "account_number": "372" + }, + "account_number": "37" + }, + "Stocks en voie d'acheminement, mis en d\u00e9p\u00f4t ou donn\u00e9s en consignation (en cas d'inventaire permanent en comptabilit\u00e9 g\u00e9n\u00e9rale)": { + "account_type": "Stock", + "account_number": "38" + }, + "D\u00e9pr\u00e9ciations des stocks et en-cours": { + "D\u00e9pr\u00e9ciations des mati\u00e8res premi\u00e8res (et fournitures)": { + "Mati\u00e8res (ou groupe) A": { + "account_number": "3911" + }, + "Mati\u00e8res (ou groupe) B": { + "account_number": "3912" + }, + "Fournitures A, B, C, ...": { + "account_number": "3917" + }, + "account_number": "391" + }, + "D\u00e9pr\u00e9ciations des autres approvisionnements": { + "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": { + "account_number": "3921" + }, + "Fournitures consommables (m\u00eame ventilation que celle du compte 322)": { + "account_number": "3922" + }, + "Emballages (m\u00eame ventilation que celle du compte 326)": { + "account_number": "3926" + }, + "account_number": "392" + }, + "D\u00e9pr\u00e9ciations des en-cours de production de biens": { + "Etudes en cours (m\u00eame ventilation que celle du compte 341)": { + "account_number": "3931" + }, + "Travaux en cours (m\u00eame ventilation que celle du compte 335)": { + "account_number": "3935" + }, + "account_number": "393" + }, + "D\u00e9pr\u00e9ciations des en-cours de production de services": { + "Etudes en cours (m\u00eame ventilation que celle du compte 341)": { + "account_number": "3941" + }, + "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": { + "account_number": "3945" + }, + "account_number": "394" + }, + "D\u00e9pr\u00e9ciations des stocks de produits": { + "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": { + "account_number": "3951" + }, + "Produits finis (m\u00eame ventilation que celle du compte 355)": { + "account_number": "3955" + }, + "account_number": "395" + }, + "D\u00e9pr\u00e9ciations des stocks de marchandises": { + "Marchandise (ou groupe) A": { + "account_number": "3971" + }, + "Marchandise (ou groupe) B": { + "account_number": "3972" + }, + "account_number": "397" + }, + "account_number": "39" + }, + "account_number": "3" + }, + "4-Comptes de Tiers (ACTIF)": { + "root_type": "Asset", + "40-Fournisseurs et Comptes Rattach\u00e9s (ACTIF)": { + "Fournisseurs d\u00e9biteurs": { + "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": { + "account_number": "4091" + }, + "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": { + "account_number": "4096" + }, + "Fournisseurs - Autres avoirs": { + "Fournisseurs d'exploitation": { + "account_number": "40971" + }, + "Fournisseurs d'immobilisation": { + "account_number": "40974" + }, + "account_number": "4097" + }, + "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": { + "account_number": "4098" + }, + "account_number": "409" + } + }, + "41-Clients et comptes rattach\u00e9s (ACTIF)": { + "account_type": "Receivable", + "Clients et Comptes rattach\u00e9s": { + "account_type": "Receivable", + "account_number": "410" + }, + "Clients": { + "account_type": "Receivable", + "Clients - Ventes de biens ou de prestations de services": { + "account_type": "Receivable", + "account_number": "4111" + }, + "Clients - Retenues de garantie": { + "account_type": "Receivable", + "account_number": "4117" + }, + "account_number": "411" + }, + "Clients - Effets \u00e0 recevoir": { + "account_type": "Receivable", + "account_number": "413" + }, + "Clients douteux ou litigieux": { + "account_type": "Receivable", + "account_number": "416" + }, + "Clients - Produits non encore factur\u00e9s": { + "account_type": "Receivable", + "Clients - Factures \u00e0 \u00e9tablir": { + "account_type": "Receivable", + "account_number": "4181" + }, + "Clients - Int\u00e9r\u00eats courus": { + "account_type": "Receivable", + "account_number": "4188" + }, + "account_number": "418" + } + }, + "42-Personnel et comptes rattach\u00e9s (ACTIF)": { + "Personnel - Avances et acomptes": { + "account_number": "425" + } + }, + "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (ACTIF)": { + "S\u00e9curit\u00e9 sociale": { + "account_number": "431" + }, + "Autres organismes sociaux": { + "account_number": "437" + }, + "438-Organismes sociaux - Produits \u00e0 recevoir": { + "Produits \u00e0 recevoir": { + "account_number": "4387" + } + } + }, + "44-Etat et autres collectivit\u00e9s publiques (ACTIF)": { + "Etat - Subventions \u00e0 recevoir": { + "Subventions d'investissement": { + "account_number": "4411" + }, + "Subventions d'exploitation": { + "account_number": "4417" + }, + "Subventions d'\u00e9quilibre": { + "account_number": "4418" + }, + "Avances sur subventions": { + "account_number": "4419" + }, + "account_number": "441" + }, + "Op\u00e9rations particuli\u00e8res avec l'Etat, les collectivit\u00e9s publiques, les organismes internationaux": { + "Cr\u00e9ances sur l'Etat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA": { + "account_number": "4431" + }, + "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": { + "account_number": "4438" + }, + "account_number": "443" + }, + "Etat - Taxes sur le chiffre d'affaires (ACTIF)": { + "TVA due intracommunautaire": { + "account_number": "4452" + }, + "Taxes sur le chiffre d'affaires d\u00e9ductibles": { + "TVA sur immobilisations": { + "account_number": "44562" + }, + "TVA transf\u00e9r\u00e9e par d'autres entreprises": { + "account_number": "44563" + }, + "TVA sur autres biens et services": { + "tax_rate": 20, + "account_number": "44566" + }, + "Cr\u00e9dit de TVA \u00e0 reporter": { + "account_number": "44567" + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44568" + }, + "account_number": "4456" + }, + "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (ACTIF)": { + "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": { + "account_number": "44581" + }, + "Acomptes - R\u00e9gime du forfait": { + "account_number": "44582" + }, + "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": { + "account_number": "44583" + }, + "Taxes sur le chiffre d'affaires sur factures non parvenues": { + "account_number": "44586" + } + } + }, + "Etat - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Charges fiscales sur cong\u00e9s \u00e0 payer": { + "account_number": "4482" + }, + "Charges \u00e0 payer": { + "account_number": "4486" + }, + "Produits \u00e0 recevoir": { + "account_number": "4487" + }, + "account_number": "448" + } + }, + "45-Groupe et associ\u00e9s (ACTIF)": { + "Associ\u00e9s - Op\u00e9rations sur le capital (ACTIF)": { + "456-Apporteurs - Capital appel\u00e9, non vers\u00e9": { + "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": { + "account_number": "45621" + }, + "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": { + "account_number": "45625" + }, + "account_number": "4562" + } + } + }, + "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": { + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_number": "462" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "465" + }, + "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (ACTIF)": {}, + "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (ACTIF)": { + "Produits \u00e0 recevoir": { + "account_number": "4687" + } + } + }, + "47-Comptes transitoires ou d'attente (ACTIF)": { + "471-Comptes d'attente (ACTIF)": { + "account_type": "Temporary" + }, + "Diff\u00e9rences de conversion (ACTIF)": { + "Diminution des cr\u00e9ances": { + "account_number": "4761" + }, + "Augmentation des dettes": { + "account_number": "4762" + }, + "Diff\u00e9rences compens\u00e9es par couverture de change": { + "account_number": "4768" + }, + "account_number": "476" + }, + "Autres comptes transitoires (ACTIF)": { + "Mali de fusion sur actif circulant": { + "account_number": "4781" + }, + "478-Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (ACTIF)": { + "account_number": "4786" + } + } + }, + "48-Comptes de r\u00e9gularisation (ACTIF)": { + "Charges \u00e0 r\u00e9partir sur plusieurs exercices": { + "Frais d'\u00e9mission des emprunts": { + "account_number": "4816" + }, + "account_number": "481" + }, + "Charges constat\u00e9es d'avance": { + "account_number": "486" + }, + "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (ACTIF)": { + "Charges": { + "account_number": "4886" + } + } + }, + "49-D\u00e9pr\u00e9ciation des comptes de tiers (ACTIF)": { + "D\u00e9pr\u00e9ciations des comptes clients": { + "account_number": "491" + }, + "D\u00e9pr\u00e9ciations des comptes du groupe et des associ\u00e9s": { + "Comptes du groupe": { + "account_number": "4951" + }, + "Comptes courants des associ\u00e9s": { + "account_number": "4955" + }, + "Op\u00e9rations faites en commun et en GIE": { + "account_number": "4958" + }, + "account_number": "495" + }, + "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": { + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_number": "4962" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "4965" + }, + "Autres comptes d\u00e9biteurs": { + "account_number": "4967" + }, + "account_number": "496" + } + } + }, + "4-Comptes de Tiers (PASSIF)": { + "root_type": "Liability", + "40-Fournisseurs et Comptes Rattach\u00e9s (PASSIF)": { + "account_type": "Payable", + "Fournisseurs": { + "account_type": "Payable", + "Fournisseurs - Achats de biens ou de prestations de services": { + "account_type": "Payable", + "account_number": "4011" + }, + "Fournisseurs - Retenues de garantie": { + "account_type": "Payable", + "account_number": "4017" + }, + "account_number": "401" + }, + "Fournisseurs - Effets \u00e0 payer": { + "account_type": "Payable", + "account_number": "403" + }, + "Fournisseurs d'immobilisations": { + "account_type": "Payable", + "Fournisseurs - Achats d'immobilisations": { + "account_type": "Payable", + "account_number": "4041" + }, + "Fournisseurs d'immobilisations - Retenues de garantie": { + "account_type": "Payable", + "account_number": "4047" + }, + "account_number": "404" + }, + "Fournisseurs d'immobilisations - Effets \u00e0 payer": { + "account_type": "Payable", + "account_number": "405" + }, + "Fournisseurs - Factures non parvenues": { + "account_type": "Stock Received But Not Billed", + "Fournisseurs": { + "account_type": "Stock Received But Not Billed", + "account_number": "4081" + }, + "Fournisseurs d'immobilisations": { + "account_type": "Stock Received But Not Billed", + "account_number": "4084" + }, + "Fournisseurs - Int\u00e9r\u00eats courus": { + "account_type": "Stock Received But Not Billed", + "account_number": "4088" + }, + "account_number": "408" + } + }, + "41-Clients et comptes rattach\u00e9s (PASSIF)": { + "Clients cr\u00e9diteurs": { + "Clients - Avances et acomptes re\u00e7us sur commandes": { + "account_number": "4191", + "account_type": "Income Account" + }, + "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s": { + "account_number": "4196" + }, + "Clients - Autres avoirs": { + "account_number": "4197" + }, + "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": { + "account_number": "4198" + }, + "account_number": "419" + } + }, + "42-Personnel et comptes rattach\u00e9s (PASSIF)": { + "Personnel - R\u00e9mun\u00e9rations dues": { + "account_number": "421" + }, + "Comit\u00e9s d'entreprises, d'\u00e9tablissement...": { + "account_number": "422" + }, + "Participation des salari\u00e9s aux r\u00e9sultats": { + "R\u00e9serve sp\u00e9ciale": { + "account_number": "4246" + }, + "Comptes courants": { + "account_number": "4248" + }, + "account_number": "424" + }, + "Personnel - D\u00e9p\u00f4ts": { + "account_number": "426" + }, + "Personnel - Oppositions": { + "account_number": "427" + }, + "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": { + "account_number": "4282" + }, + "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "4284" + }, + "Autres charges \u00e0 payer": { + "account_number": "4286" + }, + "Produits \u00e0 recevoir": { + "account_number": "4287" + }, + "account_number": "428" + } + }, + "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (PASSIF)": { + "438-Organismes sociaux - Charges \u00e0 payer": { + "Charges sociales sur cong\u00e9s \u00e0 payer": { + "account_number": "4382" + }, + "Autres charges \u00e0 payer": { + "account_number": "4386" + } + } + }, + "44-Etat et autres collectivit\u00e9s publiques (PASSIF)": { + "Etat - Imp\u00f4ts et taxes recouvrables sur des tiers": { + "Obligataires": { + "account_number": "4424" + }, + "Associ\u00e9s": { + "account_number": "4425" + }, + "account_number": "442" + }, + "Etat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "account_number": "444" + }, + "Etat - Taxes sur le chiffre d'affaires (PASSIF)": { + "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": { + "TVA \u00e0 d\u00e9caisser": { + "account_number": "44551" + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44558" + }, + "account_number": "4455" + }, + "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": { + "TVA collect\u00e9e": { + "account_type": "Tax", + "is_group": 1, + "account_number": "44571" + }, + "Taxes assimil\u00e9es \u00e0 la TVA": { + "account_number": "44578" + }, + "account_number": "4457" + }, + "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (PASSIF)": { + "TVA r\u00e9cup\u00e9r\u00e9e d'avance": { + "account_number": "44584" + }, + "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": { + "account_number": "44587" + } + } + }, + "Obligations cautionn\u00e9es": { + "account_number": "446" + }, + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": { + "account_number": "447" + }, + "Quotas d'\u00e9mission \u00e0 acqu\u00e9rir": { + "account_number": "449" + } + }, + "45-Groupe et associ\u00e9s (PASSIF)": { + "Groupe (PASSIF)": { + "account_number": "451" + }, + "Associ\u00e9s - Comptes courants (PASSIF)": { + "Principal (PASSIF)": { + "account_number": "4551" + }, + "Int\u00e9r\u00eats courus (PASSIF)": { + "account_number": "4558" + }, + "account_number": "455" + }, + "Associ\u00e9s - Op\u00e9rations sur le capital (PASSIF)": { + "456-Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": { + "Apports en nature": { + "account_number": "45611" + }, + "Apports en num\u00e9raire": { + "account_number": "45615" + }, + "account_number": "4561" + }, + "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": { + "account_number": "4563" + }, + "Associ\u00e9s - Versements anticip\u00e9s": { + "account_number": "4564" + }, + "Actionnaires d\u00e9faillants": { + "account_number": "4566" + }, + "Associ\u00e9s - Capital \u00e0 rembourser": { + "account_number": "4567" + } + }, + "Associ\u00e9s - Dividendes \u00e0 payer": { + "account_number": "457" + }, + "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": { + "Op\u00e9rations courantes": { + "account_number": "4581" + }, + "Int\u00e9r\u00eats courus": { + "account_number": "4588" + }, + "account_number": "458" + } + }, + "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (PASSIF)": { + "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": { + "account_number": "464" + }, + "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (PASSIF)": {}, + "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (PASSIF)": { + "Charges \u00e0 payer": { + "account_number": "4686" + } + } + }, + "47-Comptes transitoires ou d'attente (PASSIF)": { + "471-Comptes d'attente (PASSIF)": { + "account_type": "Temporary" + }, + "Diff\u00e9rences de conversion (PASSIF)": { + "Augmentation des cr\u00e9ances": { + "account_number": "4771" + }, + "Diminution des dettes": { + "account_number": "4772" + }, + "Diff\u00e9rences compens\u00e9es par couverture de change": { + "account_number": "4778" + }, + "account_number": "477" + }, + "478-Autres comptes transitoires (PASSIF)": { + "Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (PASSIF)": { + "account_number": "4787" + } + } + }, + "48-Comptes de r\u00e9gularisation (PASSIF)": { + "Produits constat\u00e9s d'avance": { + "account_number": "487" + }, + "448-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": { + "Produits": { + "account_number": "4887" + } + } + } + }, + "Comptes Financiers": { + "root_type": "Asset", + "Valeurs mobili\u00e8res de placement": { + "Parts dans des entreprises li\u00e9es": { + "account_number": "501" + }, + "Actions propres": { + "Actions destin\u00e9es \u00e0 \u00eatre attribu\u00e9es aux employ\u00e9s et affect\u00e9es \u00e0 des plans d\u00e9termin\u00e9s": { + "account_number": "5021" + }, + "Actions disponibles pour \u00eatre attribu\u00e9es aux employ\u00e9s ou pour la r\u00e9gularisation des cours de bourse": { + "account_number": "5022" + }, + "account_number": "502" + }, + "Actions": { + "Titres cot\u00e9s": { + "account_number": "5031" + }, + "Titres non cot\u00e9s": { + "account_number": "5035" + }, + "account_number": "503" + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { + "account_number": "504" + }, + "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": { + "account_number": "505" + }, + "Obligations": { + "Titres cot\u00e9s": { + "account_number": "5061" + }, + "Titres non cot\u00e9s": { + "account_number": "5065" + }, + "account_number": "506" + }, + "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": { + "account_number": "507" + }, + "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": { + "Autres valeurs mobili\u00e8res": { + "account_number": "5081" + }, + "Bons de souscription": { + "account_number": "5082" + }, + "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es": { + "account_number": "5088" + }, + "account_number": "508" + }, + "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": { + "account_number": "509" + }, + "account_number": "50" + }, + "Banques, \u00e9tablissements financiers et assimil\u00e9s": { + "Valeurs \u00e0 l'encaissement": { + "Coupons \u00e9chus \u00e0 l'encaissement": { + "account_number": "5111" + }, + "Ch\u00e8ques \u00e0 encaisser": { + "account_number": "5112" + }, + "Effets \u00e0 l'encaissement": { + "account_number": "5113" + }, + "Effets \u00e0 l'escompte": { + "account_number": "5114" + }, + "account_number": "511" + }, + "Banques": { + "account_type": "Bank", + "Comptes en monnaie nationale": { + "account_type": "Bank", + "account_number": "5121" + }, + "Comptes en devises": { + "account_type": "Bank", + "account_number": "5124" + }, + "account_number": "512" + }, + "Ch\u00e8ques postaux": { + "account_number": "514" + }, + "\"Caisses\" du Tr\u00e9sor et des \u00e9tablissements publics": { + "account_number": "515" + }, + "Soci\u00e9t\u00e9s de bourse": { + "account_number": "516" + }, + "Autres organismes financiers": { + "account_number": "517" + }, + "Int\u00e9r\u00eats courus": { + "Int\u00e9r\u00eats courus \u00e0 payer": { + "account_number": "5181" + }, + "Int\u00e9r\u00eats courus \u00e0 recevoir": { + "account_number": "5188" + }, + "account_number": "518" + }, + "Concours bancaires courants": { + "Cr\u00e9dit de mobilisation des cr\u00e9ances commerciales (CMCC)": { + "account_number": "5191" + }, + "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": { + "account_number": "5193" + }, + "Int\u00e9r\u00eats courus sur concours bancaires courants": { + "account_number": "5198" + }, + "account_number": "519" + }, + "account_number": "51" + }, + "Instruments de tr\u00e9sorerie": { + "is_group": 1, + "account_number": "52" + }, + "Caisse": { + "account_type": "Cash", + "Caisse si\u00e8ge social": { + "account_type": "Cash", + "Caisse en monnaie nationale": { + "account_type": "Cash", + "account_number": "5311" + }, + "Caisse en devises": { + "account_type": "Cash", + "account_number": "5314" + }, + "account_number": "531" + }, + "Caisse succursale (ou usine) A": { + "account_type": "Cash", + "account_number": "532" + }, + "Caisse succursale (ou usine) B": { + "account_type": "Cash", + "account_number": "533" + }, + "account_number": "53" + }, + "R\u00e9gies d'avance et accr\u00e9ditifs": { + "is_group": 1, + "account_number": "54" + }, + "Virements internes": { + "is_group": 1, + "account_number": "58" + }, + "D\u00e9pr\u00e9ciations des comptes financiers": { + "D\u00e9pr\u00e9ciations des valeurs mobili\u00e8res de placement": { + "Actions": { + "account_number": "5903" + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { + "account_number": "5904" + }, + "Obligations": { + "account_number": "5906" + }, + "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es": { + "account_number": "5908" + }, + "account_number": "590" + }, + "account_number": "59" + }, + "account_number": "5" + }, + "Comptes de Charges": { + "root_type": "Expense", + "Achats (sauf 603)": { + "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res (et fournitures)": { + "account_type": "Cost of Goods Sold", + "Mati\u00e8res (ou groupe) A": { + "account_type": "Cost of Goods Sold", + "account_number": "6011" + }, + "Mati\u00e8res (ou groupe) B": { + "account_type": "Cost of Goods Sold", + "account_number": "6012" + }, + "Fournitures A, B, C...": { + "account_type": "Cost of Goods Sold", + "account_number": "6017" + }, + "account_number": "601" + }, + "Achats stock\u00e9s - Autres approvisionnements": { + "account_type": "Cost of Goods Sold", + "Mati\u00e8res consommables": { + "account_type": "Cost of Goods Sold", + "Mati\u00e8res (ou groupe) C": { + "account_type": "Cost of Goods Sold", + "account_number": "60211" + }, + "Mati\u00e8res (ou groupe) D": { + "account_type": "Cost of Goods Sold", + "account_number": "60212" + }, + "account_number": "6021" + }, + "Fournitures consommables": { + "account_type": "Cost of Goods Sold", + "Combustibles": { + "account_type": "Cost of Goods Sold", + "account_number": "60221" + }, + "Produits d'entretien": { + "account_type": "Cost of Goods Sold", + "account_number": "60222" + }, + "Fournitures d'atelier et d'usine": { + "account_type": "Cost of Goods Sold", + "account_number": "60223" + }, + "Fournitures de magasin": { + "account_type": "Cost of Goods Sold", + "account_number": "60224" + }, + "Fournitures de bureau": { + "account_type": "Cost of Goods Sold", + "account_number": "60225" + }, + "account_number": "6022" + }, + "Emballages": { + "account_type": "Cost of Goods Sold", + "Emballages perdus": { + "account_type": "Cost of Goods Sold", + "account_number": "60261" + }, + "Emballages r\u00e9cup\u00e9rables non identifiables": { + "account_type": "Cost of Goods Sold", + "account_number": "60265" + }, + "Emballages \u00e0 usage mixte": { + "account_type": "Cost of Goods Sold", + "account_number": "60267" + }, + "account_number": "6026" + }, + "account_number": "602" + }, + "Variations des stocks (approvisionnements et marchandises)": { + "account_type": "Stock Adjustment", + "Variation des stocks de mati\u00e8res premi\u00e8res (et fournitures)": { + "account_type": "Stock Adjustment", + "account_number": "6031" + }, + "Variation des stocks des autres approvisionnements": { + "account_type": "Stock Adjustment", + "account_number": "6032" + }, + "Variation des stocks de marchandises": { + "account_type": "Stock Adjustment", + "account_number": "6037" + }, + "account_number": "603" + }, + "Achats d'\u00e9tudes et prestations de service": { + "account_type": "Cost of Goods Sold", + "account_number": "604" + }, + "Achats de mat\u00e9riel, \u00e9quipements et travaux": { + "account_type": "Cost of Goods Sold", + "account_number": "605" + }, + "Achats non stock\u00e9s de mati\u00e8res et founitures": { + "account_type": "Cost of Goods Sold", + "Fournitures non stockables (eau, \u00e9nergie...)": { + "account_type": "Cost of Goods Sold", + "account_number": "6061" + }, + "Fournitures d'entretien et de petit \u00e9quipement": { + "account_type": "Cost of Goods Sold", + "account_number": "6063" + }, + "Fournitures administratives": { + "account_type": "Cost of Goods Sold", + "account_number": "6064" + }, + "Autres mati\u00e8res et fournitures": { + "account_type": "Cost of Goods Sold", + "account_number": "6068" + }, + "account_number": "606" + }, + "Achats de marchandises": { + "account_type": "Cost of Goods Sold", + "Marchandises (ou groupe) A": { + "account_type": "Cost of Goods Sold", + "account_number": "6071" + }, + "Marchandises (ou groupe) B": { + "account_type": "Cost of Goods Sold", + "account_number": "6072" + }, + "account_number": "607" + }, + "(Compte r\u00e9serv\u00e9, le cas \u00e9ch\u00e9ant, \u00e0 la recapitulation des Frais accessoires incorpor\u00e9s aux achats)": { + "account_type": "Expenses Included In Valuation", + "account_number": "608" + }, + "Rabais, remises et ristournes obtenus sur achats": { + "Rabais, remises et ristournes obtenus sur achats - de mati\u00e8res premi\u00e8res (et fournitures)": { + "account_number": "6091" + }, + "Rabais, remises et ristournes obtenus sur achats - d'autres approvisionnements stock\u00e9s": { + "account_number": "6092" + }, + "Rabais, remises et ristournes obtenus sur achats - d'\u00e9tudes et prestations de services": { + "account_number": "6094" + }, + "Rabais, remises et ristournes obtenus sur achats - de mat\u00e9riel, \u00e9quipements et travaux": { + "account_number": "6095" + }, + "Rabais, remises et ristournes obtenus sur achats - d'approvisionnements non stock\u00e9s": { + "account_number": "6096" + }, + "Rabais, remises et ristournes obtenus sur achats - de marchandises": { + "account_number": "6097" + }, + "Rabais, remises et ristournes non affect\u00e9s": { + "account_number": "6098" + }, + "account_number": "609" + }, + "account_number": "60" + }, + "Services ext\u00e9rieurs": { + "Sous-traitance g\u00e9n\u00e9rale": { + "account_number": "611" + }, + "Redevances de cr\u00e9dit-bail": { + "Cr\u00e9dit-bail mobilier": { + "account_number": "6122" + }, + "Cr\u00e9dit-bail immobilier": { + "account_number": "6125" + }, + "account_number": "612" + }, + "Locations": { + "Locations immobili\u00e8res": { + "account_number": "6132" + }, + "Locations mobili\u00e8res": { + "account_number": "6135" + }, + "Malis sur emballages": { + "account_number": "6136" + }, + "account_number": "613" + }, + "Charges locatives et de copropri\u00e9t\u00e9": { + "account_number": "614" + }, + "Entretiens et r\u00e9parations": { + "Entretiens et r\u00e9parations - sur biens immobiliers": { + "account_number": "6152" + }, + "Entretiens et r\u00e9parations - sur biens mobiliers": { + "account_number": "6155" + }, + "Maintenance": { + "account_number": "6156" + }, + "account_number": "615" + }, + "Primes d'assurance": { + "Multirisques": { + "account_number": "6161" + }, + "Assurance obligatoire dommage construction": { + "account_number": "6162" + }, + "Assurance-transport": { + "Assurance-transport - sur achats": { + "account_number": "61636" + }, + "Assurance-transport - sur ventes": { + "account_number": "61637" + }, + "Assurance-transport - sur autres biens": { + "account_number": "61638" + }, + "account_number": "6163" + }, + "Risques d'exploitation": { + "account_number": "6164" + }, + "Insolvabilit\u00e9 clients": { + "account_number": "6165" + }, + "account_number": "616" + }, + "Etudes et recherches": { + "account_number": "617" + }, + "Divers": { + "Documentation g\u00e9n\u00e9rale": { + "account_number": "6181" + }, + "Documentation technique": { + "account_number": "6183" + }, + "Frais de colloques, s\u00e9minaires, conf\u00e9rences": { + "account_number": "6185" + }, + "account_number": "618" + }, + "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs": { + "account_number": "619" + }, + "account_number": "61" + }, + "Autres services ext\u00e9rieurs": { + "Personnel ext\u00e9rieur \u00e0 l'entreprise": { + "Personnel int\u00e9rimaire": { + "account_number": "6211" + }, + "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": { + "account_number": "6214" + }, + "account_number": "621" + }, + "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": { + "Commissions et courtages sur achats": { + "account_number": "6221" + }, + "Commissions et courtages sur ventes": { + "account_number": "6222" + }, + "R\u00e9mun\u00e9rations des transitaires": { + "account_number": "6224" + }, + "R\u00e9mun\u00e9rations d'affacturage": { + "account_number": "6225" + }, + "Honoraires": { + "account_number": "6226" + }, + "Frais d'actes et de contentieux": { + "account_number": "6227" + }, + "Divers": { + "account_number": "6228" + }, + "account_number": "622" + }, + "Publicit\u00e9, publications, relations publiques": { + "Annonces et insertions": { + "account_number": "6231" + }, + "Echantillons": { + "account_number": "6232" + }, + "Foires et expositions": { + "account_number": "6233" + }, + "Cadeaux \u00e0 la client\u00e8le": { + "account_number": "6234" + }, + "Primes": { + "account_number": "6235" + }, + "Catalogues et imprim\u00e9s": { + "account_number": "6236" + }, + "Publications": { + "account_number": "6237" + }, + "Divers (pourboires, dons courants...)": { + "account_number": "6238" + }, + "account_number": "623" + }, + "Transports de biens et transports collectifs du personnel": { + "Transports sur achats": { + "account_number": "6241" + }, + "Transports sur ventes": { + "account_type": "Chargeable", + "account_number": "6242" + }, + "Transports entre \u00e9tablissements ou chantiers": { + "account_number": "6243" + }, + "Transports administratifs": { + "account_number": "6244" + }, + "Transports collectifs du personnel": { + "account_number": "6247" + }, + "Divers": { + "account_number": "6248" + }, + "account_number": "624" + }, + "D\u00e9placements, missions et r\u00e9ceptions": { + "Voyages et d\u00e9placements": { + "account_number": "6251" + }, + "Frais de d\u00e9m\u00e9nagement": { + "account_number": "6255" + }, + "Missions": { + "account_number": "6256" + }, + "R\u00e9ceptions": { + "account_number": "6257" + }, + "account_number": "625" + }, + "Frais postaux et de t\u00e9l\u00e9communications": { + "account_number": "626" + }, + "Services bancaires et assimil\u00e9s": { + "Frais sur titres (achat, vente, garde)": { + "account_number": "6271" + }, + "Commissions et frais sur \u00e9mission d'emprunts": { + "account_number": "6272" + }, + "Frais sur effets": { + "account_number": "6275" + }, + "Location de coffres": { + "account_number": "6276" + }, + "Autres frais et commissions sur prestations de services": { + "account_number": "6278" + }, + "account_number": "627" + }, + "Divers": { + "Concours divers (cotisations...)": { + "account_number": "6281" + }, + "Frais de recrutement de personnel": { + "account_number": "6284" + }, + "account_number": "628" + }, + "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": { + "account_number": "629" + }, + "account_number": "62" + }, + "Imp\u00f4ts, taxes et versements assimil\u00e9s": { + "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administrations des imp\u00f4ts)": { + "Taxes sur les salaires": { + "account_number": "6311" + }, + "Taxe d'apprentissage": { + "account_number": "6312" + }, + "Participation des employeurs \u00e0 la formation professionnelle continue": { + "account_number": "6313" + }, + "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": { + "account_number": "6314" + }, + "Autres": { + "account_number": "6318" + }, + "account_number": "631" + }, + "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": { + "Versement de transport": { + "account_number": "6331" + }, + "Allocations logement": { + "account_number": "6332" + }, + "Participation des employeurs \u00e0 la formation professionnelle continue": { + "account_number": "6333" + }, + "Participation des employeurs \u00e0 l'effort de construction": { + "account_number": "6334" + }, + "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'\u00e9xon\u00e9ration de la taxe d'apprentissage": { + "account_number": "6335" + }, + "Autres": { + "account_number": "6338" + }, + "account_number": "633" + }, + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administrations des imp\u00f4ts)": { + "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": { + "Contribution \u00e9conomique territoriale": { + "account_number": "63511" + }, + "Taxes fonci\u00e8res": { + "account_number": "63512" + }, + "Autres imp\u00f4ts locaux": { + "account_number": "63513" + }, + "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": { + "account_number": "63514" + }, + "account_number": "6351" + }, + "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables": { + "account_number": "6352" + }, + "Imp\u00f4ts indirects": { + "account_number": "6353" + }, + "Droits d'enregistrement et de timbre": { + "Droits de mutation": { + "account_number": "63541" + }, + "account_number": "6354" + }, + "Autres droits": { + "account_number": "6358" + }, + "account_number": "635" + }, + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": { + "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": { + "account_number": "6371" + }, + "Taxes per\u00e7ues par les organismes publics internationaux": { + "account_number": "6372" + }, + "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": { + "account_number": "6374" + }, + "Taxes diverses": { + "account_number": "6378" + }, + "account_number": "637" + }, + "account_number": "63" + }, + "Charges de personnel": { + "R\u00e9mun\u00e9rations du personnel": { + "Salaires, appointements": { + "account_number": "6411" + }, + "Cong\u00e9s pay\u00e9s": { + "account_number": "6412" + }, + "Primes et gratifications": { + "account_number": "6413" + }, + "Indemnit\u00e9s et avantages divers": { + "account_number": "6414" + }, + "Suppl\u00e9ment familial": { + "account_number": "6415" + }, + "account_number": "641" + }, + "R\u00e9mun\u00e9ration du travail de l'exploitant": { + "account_number": "644" + }, + "Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance": { + "Cotisations \u00e0 l'URSSAF": { + "account_number": "6451" + }, + "Cotisations aux mutuelles": { + "account_number": "6452" + }, + "Cotisations aux caisses de retraites": { + "account_number": "6453" + }, + "Cotisations aux ASSEDIC": { + "account_number": "6454" + }, + "account_number": "645" + }, + "Cotisations sociales personnelles de l'exploitant": { + "account_number": "646" + }, + "Autres charges sociales": { + "is_group": 1, + "account_number": "647" + }, + "Autres charges de personnel": { + "account_number": "648" + }, + "account_number": "64" + }, + "Autres charges de gestion courante": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": { + "account_number": "6511" + }, + "Droits d'auteur et de reproduction": { + "account_number": "6516" + }, + "Autres droits et valeurs similaires": { + "account_number": "6518" + }, + "account_number": "651" + }, + "Jetons de pr\u00e9sence": { + "account_number": "653" + }, + "Pertes sur cr\u00e9ances irr\u00e9couvrables": { + "Cr\u00e9ances de l'exercice": { + "account_number": "6541" + }, + "Cr\u00e9ances des exercices ant\u00e9rieurs": { + "account_number": "6544" + }, + "account_number": "654" + }, + "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": { + "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { + "account_number": "6551" + }, + "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { + "account_number": "6555" + }, + "account_number": "655" + }, + "Pertes de change sur cr\u00e9ances et dettes commerciales": { + "account_number": "656" + }, + "Charges diverses de gestion courante": { + "account_number": "658" + }, + "account_number": "65" + }, + "Charges financi\u00e8res": { + "Charges d'int\u00e9r\u00eats": { + "Int\u00e9r\u00eats des emprunts et dettes": { + "Int\u00e9r\u00eats des emprunts et dettes - des emprunts et dettes assimil\u00e9es": { + "account_number": "66116" + }, + "Int\u00e9r\u00eats des emprunts et dettes - des dettes rattach\u00e9es \u00e0 des participations": { + "account_number": "66117" + }, + "account_number": "6611" + }, + "Charges de la fiducie, r\u00e9sultat de la p\u00e9riode": { + "account_number": "6612" + }, + "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": { + "account_number": "6615" + }, + "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": { + "account_number": "6616" + }, + "Int\u00e9r\u00eats des obligations cautionn\u00e9es": { + "account_number": "6617" + }, + "Int\u00e9r\u00eats des autres dettes": { + "Int\u00e9r\u00eats des autres dettes - des dettes commerciales": { + "account_number": "66181" + }, + "Int\u00e9r\u00eats des autres dettes - des dettes diverses": { + "account_number": "66188" + }, + "account_number": "6618" + }, + "account_number": "661" + }, + "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": { + "account_number": "664" + }, + "Escomptes accord\u00e9s": { + "account_number": "665" + }, + "Pertes de change financi\u00e8res": { + "account_type": "Round Off", + "account_number": "666" + }, + "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "667" + }, + "Autres charges financi\u00e8res": { + "account_number": "668" + }, + "account_number": "66" + }, + "Charges exceptionnelles": { + "Charges exceptionnelles sur op\u00e9rations de gestion": { + "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": { + "account_number": "6711" + }, + "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales": { + "account_number": "6712" + }, + "Dons, lib\u00e9ralit\u00e9s": { + "account_number": "6713" + }, + "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": { + "account_number": "6714" + }, + "Subventions accord\u00e9es": { + "account_number": "6715" + }, + "Rappel d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": { + "account_number": "6717" + }, + "Autres charges exceptionnelles sur op\u00e9rations de gestion": { + "account_number": "6718" + }, + "account_number": "671" + }, + "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les charges sur exercices ant\u00e9rieurs)": { + "account_number": "672" + }, + "Op\u00e9rations de constitution ou liquidation des fiducies": { + "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": { + "account_number": "6741" + }, + "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": { + "account_number": "6742" + }, + "account_number": "674" + }, + "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": { + "Immobilisations incorporelles": { + "account_number": "6751" + }, + "Immobilisations corporelles": { + "account_number": "6752" + }, + "Immobilisations financi\u00e8res": { + "account_number": "6756" + }, + "Autres \u00e9l\u00e9ments d'actif": { + "account_number": "6758" + }, + "account_number": "675" + }, + "Autres charges exceptionnelles": { + "Mali provenant de clauses d'indexation": { + "account_number": "6781" + }, + "Lots": { + "account_number": "6782" + }, + "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elles-m\u00eame": { + "account_number": "6783" + }, + "Charges exceptionnelles diverses": { + "account_number": "6788" + }, + "account_number": "678" + }, + "account_number": "67" + }, + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": { + "account_type": "Depreciation", + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": { + "account_type": "Depreciation", + "Dotations aux amortissements sur immobilisations incorporelles et corporelles": { + "account_type": "Depreciation", + "Immobilisations incorporelles": { + "account_type": "Depreciation", + "account_number": "68111" + }, + "Immobilisations corporelles": { + "account_type": "Depreciation", + "account_number": "68112" + }, + "account_number": "6811" + }, + "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": { + "account_type": "Depreciation", + "account_number": "6812" + }, + "Dotations aux provisions d'exploitation": { + "account_type": "Depreciation", + "account_number": "6815" + }, + "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { + "account_type": "Depreciation", + "Immobilisations incorporelles": { + "account_type": "Depreciation", + "account_number": "68161" + }, + "Immobilisations corporelles": { + "account_type": "Depreciation", + "account_number": "68162" + }, + "account_number": "6816" + }, + "Dotations pour d\u00e9pr\u00e9ciations des actifs circulants": { + "account_type": "Depreciation", + "Stocks et en-cours": { + "account_type": "Depreciation", + "account_number": "68173" + }, + "Cr\u00e9ances": { + "account_type": "Depreciation", + "account_number": "68174" + }, + "account_number": "6817" + }, + "account_number": "681" + }, + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res": { + "account_type": "Depreciation", + "Dotations aux amortissements des primes de remboursement des obligations": { + "account_type": "Depreciation", + "account_number": "6861" + }, + "Dotations aux provisions financi\u00e8res": { + "account_type": "Depreciation", + "account_number": "6865" + }, + "Dotations aux d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { + "account_type": "Depreciation", + "Immobilisations financi\u00e8res": { + "account_type": "Depreciation", + "account_number": "68662" + }, + "Valeurs mobili\u00e8res de placement": { + "account_type": "Depreciation", + "account_number": "68665" + }, + "account_number": "6866" + }, + "Autres dotations": { + "account_type": "Depreciation", + "account_number": "6868" + }, + "account_number": "686" + }, + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": { + "account_type": "Depreciation", + "Dotations aux amortissements exceptionnels des immobilisations": { + "account_type": "Depreciation", + "account_number": "6871" + }, + "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": { + "account_type": "Depreciation", + "Amortissements d\u00e9rogatoires": { + "account_type": "Depreciation", + "account_number": "68725" + }, + "account_number": "6872" + }, + "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": { + "account_type": "Depreciation", + "account_number": "6873" + }, + "Dotations aux autres provisions r\u00e9glement\u00e9es": { + "account_type": "Depreciation", + "account_number": "6874" + }, + "Dotations aux provisions exceptionnelles": { + "account_type": "Depreciation", + "account_number": "6875" + }, + "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles": { + "account_type": "Depreciation", + "account_number": "6876" + }, + "account_number": "687" + }, + "account_number": "68" + }, + "Participation des salari\u00e9s, imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": { + "Participation des salari\u00e9s aux r\u00e9sultats": { + "account_number": "691" + }, + "Imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "Imp\u00f4ts dus en France": { + "account_number": "6951" + }, + "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": { + "account_number": "6952" + }, + "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": { + "account_number": "6954" + }, + "account_number": "695" + }, + "Suppl\u00e9ments d'imp\u00f4ts sur les soci\u00e9t\u00e9s, li\u00e9s aux distributions": { + "account_number": "696" + }, + "Int\u00e9gration fiscale": { + "Int\u00e9gration fiscale - Charges": { + "account_number": "6981" + }, + "Int\u00e9gration fiscale - Produits": { + "account_number": "6989" + }, + "account_number": "698" + }, + "Produits - Report en arri\u00e8re des d\u00e9ficits": { + "account_number": "699" + }, + "account_number": "69" + }, + "account_number": "6" + }, + "Comptes de Produits": { + "root_type": "Income", + "Ventes de produits fabriqu\u00e9s, prestations de services, marchandises": { + "Ventes de produits finis": { + "Produits finis (ou groupe) A": { + "account_number": "7011" + }, + "Produits (ou groupe) B": { + "account_number": "7012" + }, + "account_number": "701" + }, + "Ventes de produits interm\u00e9diaires": { + "account_number": "702" + }, + "Ventes de produits r\u00e9siduels": { + "account_number": "703" + }, + "Travaux": { + "Travaux de cat\u00e9gorie (ou activit\u00e9) A": { + "account_number": "7041" + }, + "Travaux de cat\u00e9gorie (ou activit\u00e9) B": { + "account_number": "7042" + }, + "account_number": "704" + }, + "Etudes": { + "account_number": "705" + }, + "Prestations de services": { + "account_number": "706" + }, + "Ventes de marchandises": { + "Marchandises (ou groupe) A": { + "account_number": "7071" + }, + "Marchandises (ou groupe) B": { + "account_number": "7072" + }, + "account_number": "707" + }, + "Produits des activit\u00e9s annexes": { + "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": { + "account_number": "7081" + }, + "Commissions et courtages": { + "account_number": "7082" + }, + "Locations diverses": { + "account_number": "7083" + }, + "Mise \u00e0 disposition de personnel factur\u00e9e": { + "account_number": "7084" + }, + "Ports et frais accessoires factur\u00e9s": { + "account_number": "7085" + }, + "Bonis sur reprises d'emballages consign\u00e9s": { + "account_number": "7086" + }, + "Bonifications obtenues des clients et primes sur ventes": { + "account_number": "7087" + }, + "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": { + "account_number": "7088" + }, + "account_number": "708" + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise": { + "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits finis": { + "account_number": "7091" + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits interm\u00e9diaires": { + "account_number": "7092" + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur travaux": { + "account_number": "7094" + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur \u00e9tudes": { + "account_number": "7095" + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur prestations de services": { + "account_number": "7096" + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de marchandises": { + "account_number": "7097" + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur produits des activit\u00e9s annexes": { + "account_number": "7098" + }, + "account_number": "709" + }, + "account_number": "70" + }, + "Production stock\u00e9e (ou d\u00e9stockage)": { + "Variation des stocks (en-cours de production, produits)": { + "Variation des en-cours de production de biens": { + "Produits en cours": { + "account_number": "71331" + }, + "Travaux en cours": { + "account_number": "71335" + }, + "account_number": "7133" + }, + "Variation des en-cours de production de services": { + "Etudes en cours": { + "account_number": "71341" + }, + "Prestations de services en cours": { + "account_number": "71345" + }, + "account_number": "7134" + }, + "Variation des stocks de produits": { + "Produits interm\u00e9diaires": { + "account_number": "71351" + }, + "Produits finis": { + "account_number": "71355" + }, + "Produits r\u00e9siduels": { + "account_number": "71358" + }, + "account_number": "7135" + }, + "account_number": "713" + }, + "account_number": "71" + }, + "Production immobilis\u00e9e": { + "Immobilisations incorporelles": { + "account_number": "721" + }, + "Immobilisations corporelles": { + "account_number": "722" + }, + "account_number": "72" + }, + "Subventions d'exploitation": { + "is_group": 1, + "account_number": "74" + }, + "Autres produits de gestion courante": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": { + "account_number": "7511" + }, + "Droits d'auteur et de reproduction": { + "account_number": "7516" + }, + "Autres droits et valeurs similaires": { + "account_number": "7518" + }, + "account_number": "751" + }, + "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": { + "account_number": "752" + }, + "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants...": { + "account_number": "753" + }, + "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": { + "account_number": "754" + }, + "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun": { + "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { + "account_number": "7551" + }, + "Quote-part de b\u00e9n\u00e9fice attribu\u00e9 (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { + "account_number": "7555" + }, + "account_number": "755" + }, + "Gains de change sur cr\u00e9ances et dettes commerciales": { + "account_number": "756" + }, + "Produits divers de gestion courante": { + "account_number": "758" + }, + "account_number": "75" + }, + "Produits financiers": { + "Produits de participations": { + "Revenus des titres de participation": { + "account_number": "7611" + }, + "Produits de la fiducie, r\u00e9sultat de la p\u00e9riode": { + "account_number": "7612" + }, + "Revenus sur autres formes de participation": { + "account_number": "7616" + }, + "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "account_number": "7617" + }, + "account_number": "761" + }, + "Produits des autres immobilisations financi\u00e8res": { + "Revenus des titres immobilis\u00e9s": { + "account_number": "7621" + }, + "Revenus des pr\u00eats": { + "account_number": "7626" + }, + "Revenus des cr\u00e9ances immobilis\u00e9es": { + "account_number": "7627" + }, + "account_number": "762" + }, + "Revenus des autres cr\u00e9ances": { + "Revenus des cr\u00e9ances commerciales": { + "account_number": "7631" + }, + "Revenus des cr\u00e9ances diverses": { + "account_number": "7638" + }, + "account_number": "763" + }, + "Revenus des valeurs mobili\u00e8res de placement": { + "account_number": "764" + }, + "Escomptes obtenus": { + "account_number": "765" + }, + "Gains de change financi\u00e8res": { + "account_type": "Round Off", + "account_number": "766" + }, + "Produits nets sur cessions de valeurs mobili\u00e8res de placement": { + "account_number": "767" + }, + "Autres produits financiers": { + "account_number": "768" + }, + "account_number": "76" + }, + "Produits exceptionnels": { + "Produits exceptionnels sur op\u00e9rations de gestion": { + "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": { + "account_number": "7711" + }, + "Lib\u00e9ralit\u00e9s re\u00e7ues": { + "account_number": "7713" + }, + "Rentr\u00e9es sur cr\u00e9ances amorties": { + "account_number": "7714" + }, + "Subventions d'\u00e9quilibre": { + "account_number": "7715" + }, + "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "account_number": "7717" + }, + "Autres produits exceptionnels sur op\u00e9rations de gestion": { + "account_number": "7718" + }, + "account_number": "771" + }, + "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les Produits sur exercices ant\u00e9rieurs)": { + "account_number": "772" + }, + "Op\u00e9rations de constitution ou liquidation des fiducies": { + "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": { + "account_number": "7741" + }, + "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": { + "account_number": "7742" + }, + "account_number": "774" + }, + "Produits des cessions d'\u00e9l\u00e9ments d'actif": { + "Immobilisations incorporelles": { + "account_number": "7751" + }, + "Immobilisations corporelles": { + "account_number": "7752" + }, + "Immobilisations financi\u00e8res": { + "account_number": "7756" + }, + "Autres \u00e9l\u00e9ments d'actif": { + "account_number": "7758" + }, + "account_number": "775" + }, + "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": { + "account_number": "777" + }, + "Autres produits exceptionnels": { + "Bonis provenant de clauses d'indexation": { + "account_number": "7781" + }, + "Lots": { + "account_number": "7782" + }, + "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": { + "account_number": "7783" + }, + "Produits exceptionnels divers": { + "account_number": "7788" + }, + "account_number": "778" + }, + "account_number": "77" + }, + "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": { + "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": { + "Reprises sur amortissements des immobilisations incorporelles et corporelles": { + "Immobilisations incorporelles": { + "account_number": "78111" + }, + "Immobilisations corporelles": { + "account_number": "78112" + }, + "account_number": "7811" + }, + "Reprises sur provisions d'exploitation": { + "account_number": "7815" + }, + "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles": { + "Immobilisations incorporelles": { + "account_number": "78161" + }, + "Immobilisations corporelles": { + "account_number": "78162" + }, + "account_number": "7816" + }, + "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": { + "Stocks et en-cours": { + "account_number": "78173" + }, + "Cr\u00e9ances": { + "account_number": "78174" + }, + "account_number": "7817" + }, + "account_number": "781" + }, + "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": { + "Reprises sur provisions financi\u00e8res": { + "account_number": "7865" + }, + "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { + "Immobilisations financi\u00e8res": { + "account_number": "78662" + }, + "Valeurs mobili\u00e8res de placement": { + "account_number": "78665" + }, + "account_number": "7866" + }, + "account_number": "786" + }, + "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": { + "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": { + "Amortissements d\u00e9rogatoires": { + "account_number": "78725" + }, + "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { + "account_number": "78726" + }, + "Plus-values r\u00e9investies": { + "account_number": "78727" + }, + "account_number": "7872" + }, + "Reprises sur provisions r\u00e9glement\u00e9es (stocks)": { + "account_number": "7873" + }, + "Reprises sur autres provisions r\u00e9glement\u00e9es": { + "account_number": "7874" + }, + "Reprises sur provisions exceptionnelles": { + "account_number": "7875" + }, + "Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": { + "account_number": "7876" + }, + "account_number": "787" + }, + "account_number": "78" + }, + "Transferts de charges": { + "Transferts de charges d'exploitation": { + "account_number": "791" + }, + "Transferts de charges financi\u00e8res": { + "account_number": "796" + }, + "Transferts de charges exceptionnelles": { + "account_number": "797" + }, + "account_number": "79" + }, + "account_number": "7" + } + } +}