From 548f23e440b24e6ea6124cc561fa54fb302138a9 Mon Sep 17 00:00:00 2001 From: Erwan Martin Date: Sat, 19 Oct 2024 18:18:01 +0200 Subject: [PATCH] feat: Add the chart of accounts for French NPOs The French chart of accounts for NPOs is a variation of the general chart. This adds the latest version of it: .2018-06. Reference: https://www.associations.gouv.fr/le-nouveau-plan-comptable-depuis-le-1er-janvier-2020.html --- ...r_plan_comptable_associatif_avec_code.json | 3374 +++++++++++++++++ 1 file changed, 3374 insertions(+) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_associatif_avec_code.json diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_associatif_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_associatif_avec_code.json new file mode 100644 index 00000000000..5eabdc179c8 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_associatif_avec_code.json @@ -0,0 +1,3374 @@ +{ + "country_code": "fr", + "name": "France - Plan Comptable Associatif avec code (2018-06)", + "tree": { + "Comptes de Capitaux": { + "root_type": "Equity", + "Fonds propres 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 propres sans droit de reprise": { + "Premi\u00e8re situation nette \u00e9tablie": { + "account_number": "1021" + }, + "Fonds statutaires (\u00e0 subdiviser en fonction des statuts)": { + "account_number": "1022" + }, + "Dotations non consomptibles": { + "Dotations non consomptibles initiales": { + "account_number": "10231" + }, + "Dotations non consomptibles compl\u00e9mentaires": { + "account_number": "10232" + }, + "account_number": "1023" + }, + "Autres fonds propres sans droit de reprise": { + "account_number": "1024" + }, + "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": { + "Ecarts de r\u00e9\u00e9valuation sur des biens sans droit de reprise": { + "account_number": "1051" + }, + "Ecarts de r\u00e9\u00e9valuation sur des biens avec droit de reprise": { + "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" + }, + "R\u00e9serves pour projet de l\u2019entit\u00e9": { + "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" + }, + "Dotations consomptibles": { + "Dotations consomptibles": { + "account_number": "1081" + }, + "Dotations consomptibles inscrites au compte de r\u00e9sultat": { + "account_number": "1089" + }, + "account_number": "108" + }, + "Actionnaires: Capital souscrit - non appel\u00e9": { + "account_number": "109" + }, + "Fonds propres avec droit de reprise": { + "Fonds statutaires (\u00e0 subdiviser en fonction des statuts)": { + "account_number": "1032" + }, + "Autres fonds propres avec droit de reprise": { + "account_number": "1034" + }, + "account_number": "103" + }, + "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" + }, + "Provisions pour charges sur legs ou donations": { + "account_number": "152" + }, + "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": { + "Titres associatifs et assimil\u00e9s": { + "account_number": "1631" + }, + "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" + }, + "Fonds d\u00e9di\u00e9s ou report\u00e9s": { + "Fonds report\u00e9s li\u00e9s aux legs ou donations": { + "Legs ou donations": { + "account_number": "1911" + }, + "Donations temporaires d\u2019usufruit": { + "account_number": "1912" + }, + "account_number": "191" + }, + "Fonds d\u00e9di\u00e9s sur subventions d\u2019exploitation": { + "account_number": "194" + }, + "Fonds d\u00e9di\u00e9s sur contributions financi\u00e8res d\u2019autres organismes": { + "account_number": "195" + }, + "Fonds d\u00e9di\u00e9s sur ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public": { + "account_number": "196" + }, + "account_number": "19" + }, + "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" + }, + "Donations temporaires d\u2019usufruit": { + "account_number": "204" + }, + "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 partenaires": { + "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" + }, + "Donations temporaires d\u2019usufruit": { + "account_number": "2804" + }, + "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" + }, + "D\u00e9pr\u00e9ciationsdes biens re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s": { + "account_number": "294" + }, + "account_number": "29" + }, + "Biens re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s": { + "account_number": "24" + }, + "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_type": "Income Account", + "account_number": "4191" + }, + "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" + }, + "Partenaires - comptes courants": { + "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" + } + } + }, + "Clients, adh\u00e9rents, usagers et comptes rattach\u00e9s": { + "account_number": "41" + }, + "Conf\u00e9d\u00e9ration, f\u00e9d\u00e9ration, union, entit\u00e9s affili\u00e9es": { + "account_number": "45" + }, + "D\u00e9biteurs et cr\u00e9diteurs divers": { + "Cr\u00e9ances re\u00e7ues par legs ou donations": { + "account_number": "461" + }, + "Dettes des legs ou donations": { + "account_number": "466" + }, + "Divers \u2013 charges \u00e0 payer et produits \u00e0 recevoir": { + "Frais des b\u00e9n\u00e9voles": { + "account_number": "4681" + }, + "account_number": "468" + }, + "account_number": "46" + } + }, + "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\u2019interm\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": { + "Honoraires sur legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s": { + "account_number": "62264" + }, + "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" + }, + "Charges de la g\u00e9n\u00e9rosit\u00e9 du public": { + "Autres charges sur legs ou donations": { + "account_number": "6531" + }, + "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" + }, + "Aides financi\u00e8res": { + "account_number": "657" + }, + "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\u2019actifs 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" + }, + "Immobilisations re\u00e7ues par legs ou donations": { + "account_number": "6754" + }, + "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" + }, + "Apports ou affectations en num\u00e9raire": { + "account_number": "673" + }, + "account_number": "67" + }, + "Dotations aux amortissements, provisions et engagements": { + "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 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" + }, + "Dotations pour d\u00e9pr\u00e9ciation d\u2019actifs re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s": { + "account_number": "68164" + }, + "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" + }, + "Reports en fonds d\u00e9di\u00e9s": { + "Reports en fonds report\u00e9s": { + "account_number": "6891" + }, + "Reports en fonds d\u00e9di\u00e9s sur subventions d\u2019exploitation": { + "account_number": "6894" + }, + "Reports en fonds d\u00e9di\u00e9s sur contributions financi\u00e8res d\u2019autres organismes": { + "account_number": "6895" + }, + "Reports en fonds d\u00e9di\u00e9s sur ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public": { + "account_number": "6896" + }, + "account_number": "689" + }, + "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" + }, + "Ventes de prestations de services": { + "Parrainages": { + "account_number": "7063" + }, + "account_number": "706" + }, + "Ventes de marchandises": { + "Marchandises (ou groupe) A": { + "account_number": "7071" + }, + "Marchandises (ou groupe) B": { + "account_number": "7072" + }, + "Ventes de dons en nature": { + "account_number": "7073" + }, + "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" + }, + "Versements des fondateurs ou consommation de la dotation": { + "Versements des fondateurs": { + "account_number": "7531" + }, + "Quotes-parts de dotation consomptible vir\u00e9e au compte de r\u00e9sultat": { + "account_number": "7532" + }, + "account_number": "753" + }, + "Ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public": { + "Dons manuels": { + "Dons manuels": { + "account_number": "75411" + }, + "Abandons de frais par les b\u00e9n\u00e9voles": { + "account_number": "75412" + }, + "account_number": "7541" + }, + "M\u00e9c\u00e9nats": { + "account_number": "7542" + }, + "Legs, donations et assurances-vie": { + "Assurances-vie": { + "account_number": "75431" + }, + "Legs ou donations": { + "account_number": "75432" + }, + "Autres produits sur legs ou donations": { + "account_number": "75433" + }, + "account_number": "7543" + }, + "account_number": "754" + }, + "Contributions financi\u00e8res": { + "Contributions financi\u00e8res d\u2019autres organismes": { + "account_number": "7551" + }, + "Quote-part de b\u00e9n\u00e9fice attribu\u00e9 (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { + "account_number": "7555" + }, + "Quotes-parts de g\u00e9n\u00e9rosit\u00e9 re\u00e7ues": { + "account_number": "7552" + }, + "account_number": "755" + }, + "Cotisations": { + "Cotisations sans contrepartie": { + "account_number": "7561" + }, + "Cotisations avec contrepartie": { + "account_number": "7562" + }, + "account_number": "756" + }, + "Produits divers de gestion courante": { + "account_number": "758" + }, + "Gains de change sur cr\u00e9ances et dettes d\u2019exploitation": { + "account_number": "757" + }, + "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\u2019\u00e9l\u00e9ments d\u2019actifs": { + "Immobilisations incorporelles": { + "account_number": "7751" + }, + "Immobilisations corporelles": { + "account_number": "7752" + }, + "Immobilisations financi\u00e8res": { + "account_number": "7756" + }, + "Autres \u00e9l\u00e9ments d'actif": { + "account_number": "7758" + }, + "Immobilisations re\u00e7ues en legs ou donations destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9es": { + "account_number": "7754" + }, + "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 des immobilisations d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d\u2019exploitation)": { + "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 incorporelles et corporelles": { + "Immobilisations incorporelles": { + "account_number": "78161" + }, + "Immobilisations corporelles": { + "account_number": "78162" + }, + "Reprises sur d\u00e9pr\u00e9ciations d\u2019actifs re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s": { + "account_number": "78164" + }, + "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" + }, + "Utilisations de fonds report\u00e9s et de fonds d\u00e9di\u00e9s": { + "Utilisations de fonds report\u00e9s": { + "account_number": "7891" + }, + "Utilisations des fonds d\u00e9di\u00e9s sur subventions d\u2019exploitation": { + "account_number": "7894" + }, + "Utilisations des fonds d\u00e9di\u00e9s sur contributions financi\u00e8res d\u2019autres organismes": { + "account_number": "7895" + }, + "Utilisations des fonds d\u00e9di\u00e9s sur ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public": { + "account_number": "7896" + }, + "account_number": "789" + }, + "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" + }, + "Concours publics": { + "account_number": "73" + }, + "account_number": "7" + }, + "Comptes sp\u00e9ciaux": { + "root_type": "Income", + "Emplois des contributions volontaires en nature": { + "Secours en nature": { + "account_number": "860" + }, + "Mises \u00e0 disposition gratuite de biens": { + "account_number": "861" + }, + "Prestations": { + "account_number": "862" + }, + "Personnel b\u00e9n\u00e9vole": { + "account_number": "864" + }, + "account_number": "86" + }, + "Contributions volontaires en nature": { + "Dons en nature": { + "account_number": "870" + }, + "Prestations en nature": { + "account_number": "871" + }, + "B\u00e9n\u00e9volat": { + "account_number": "875" + }, + "account_number": "87" + }, + "account_number": "8" + } + } +} \ No newline at end of file