[{"data":1,"prerenderedAt":27594},["ShallowReactive",2],{"tip-plan-comptable-compte-109-actionnaires-capital-souscrit-non-appelé":3,"plan-comptable-compte-109-actionnaires-capital-souscrit-non-appelé-similars":388},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-109-actionnaires-capital-souscrit-non-appelé",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","6uovtgZ5I9BIsKqviHnWey","Entry","2025-04-25T13:17:50.276Z","2025-05-02T08:50:59.358Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",13,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":319,"faq_structured_data":320,"category":321},"Compte 109 - Actionnaires - Capital souscrit non appelé",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,104,111,118,163,170,231,238,245,252,313],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","À quoi sert le compte 109 en comptabilité ?",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90,94,100],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 109 \"Actionnaires - Capital souscrit non appelé\" est un ",[],{},{"nodeType":82,"value":95,"marks":96,"data":99},"compte de passif",[97],{"type":98},"bold",{},{"nodeType":82,"value":101,"marks":102,"data":103}," qui représente la fraction du capital social souscrite par les actionnaires, mais qui n'a pas encore été réclamée par la société. ",[],{},{"nodeType":87,"data":105,"content":106},{},[107],{"nodeType":82,"value":108,"marks":109,"data":110},"Ce compte est débité en contrepartie de la subdivision du compte 101 intitulée \"Capital souscrit - non appelé\" (compte 1011). Il reflète ainsi une ressource potentielle pour l'entreprise, dont la mobilisation dépend d'une décision des organes de direction d'effectuer un appel de fonds. ",[],{},{"nodeType":87,"data":112,"content":113},{},[114],{"nodeType":82,"value":115,"marks":116,"data":117},"Les sous-comptes associés incluent notamment :",[],{},{"nodeType":119,"data":120,"content":121},"unordered-list",{},[122,133,143,153],{"nodeType":123,"data":124,"content":125},"list-item",{},[126],{"nodeType":87,"data":127,"content":128},{},[129],{"nodeType":82,"value":130,"marks":131,"data":132},"Le compte 1011 \"Capital souscrit - non appelé\"",[],{},{"nodeType":123,"data":134,"content":135},{},[136],{"nodeType":87,"data":137,"content":138},{},[139],{"nodeType":82,"value":140,"marks":141,"data":142},"Le compte 1012 \"Capital souscrit - appelé, non versé\"",[],{},{"nodeType":123,"data":144,"content":145},{},[146],{"nodeType":87,"data":147,"content":148},{},[149],{"nodeType":82,"value":150,"marks":151,"data":152},"Le compte 1013 \"Capital souscrit - appelé, versé\"",[],{},{"nodeType":123,"data":154,"content":155},{},[156],{"nodeType":87,"data":157,"content":158},{},[159],{"nodeType":82,"value":160,"marks":161,"data":162},"Le compte 4562 \"Apporteurs - Capital appelé, non versé\"",[],{},{"nodeType":78,"data":164,"content":165},{},[166],{"nodeType":82,"value":167,"marks":168,"data":169},"Quand utiliser le compte 109 ?",[],{},{"nodeType":119,"data":171,"content":172},{},[173,201,216],{"nodeType":123,"data":174,"content":175},{},[176,188],{"nodeType":87,"data":177,"content":178},{},[179,184],{"nodeType":82,"value":180,"marks":181,"data":183},"Création d’une société ou augmentation de capital : ",[182],{"type":98},{},{"nodeType":82,"value":185,"marks":186,"data":187},"quand le capital est souscrit mais que seul une partie est appelée et libérée immédiatement, la fraction non appelée est inscrite au compte 109.",[],{},{"nodeType":119,"data":189,"content":190},{},[191],{"nodeType":123,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Exemple : Une société est créée avec un capital souscrit de 100 000 €, dont 25 000 € sont appelés à la constitution. Les 75 000 € non encore appelés sont enregistrés au crédit du compte 109.",[],{},{"nodeType":123,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207,212],{"nodeType":82,"value":208,"marks":209,"data":211},"Appels de fonds échelonnés : ",[210],{"type":98},{},{"nodeType":82,"value":213,"marks":214,"data":215},"si les statuts prévoient que le capital sera appelé en plusieurs fois, le compte 109 retrace la fraction non encore appelée tant qu’elle n’a pas été exigée.",[],{},{"nodeType":123,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222,227],{"nodeType":82,"value":223,"marks":224,"data":226},"Affectation lors des appels de fonds : ",[225],{"type":98},{},{"nodeType":82,"value":228,"marks":229,"data":230},"lorsqu’une partie du capital non appelé est appelée, le montant correspondant est transféré du compte 109 vers le compte 1013 (capital souscrit appelé, non versé), puis vers le compte 101 (capital) une fois effectivement versé.",[],{},{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"",[],{},{"nodeType":78,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Quels sont les impacts fiscaux du compte 109 ?",[],{},{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Les implications fiscales liées au compte 109 sont principalement indirectes :",[],{},{"nodeType":119,"data":253,"content":254},{},[255,274,284,303],{"nodeType":123,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261,265,270],{"nodeType":82,"value":262,"marks":263,"data":264},"Les montants inscrits au compte 109 ",[],{},{"nodeType":82,"value":266,"marks":267,"data":269},"ne sont pas soumis à l'impôt",[268],{"type":98},{},{"nodeType":82,"value":271,"marks":272,"data":273}," car ils représentent des capitaux qui n'ont pas encore intégré le patrimoine de l'entreprise.",[],{},{"nodeType":123,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Lors de l'appel et du versement effectif de ces fonds, ils sont transférés vers les comptes appropriés (1012 puis 1013) et deviennent alors partie intégrante du capital social versé.",[],{},{"nodeType":123,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290,294,299],{"nodeType":82,"value":291,"marks":292,"data":293},"La présence d'un capital non appelé a un ",[],{},{"nodeType":82,"value":295,"marks":296,"data":298},"impact significatif sur l'évaluation de la structure financière",[297],{"type":98},{},{"nodeType":82,"value":300,"marks":301,"data":302}," de l'entreprise et doit être clairement indiquée dans les états financiers.",[],{},{"nodeType":123,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Dans certaines juridictions, le fait d'avoir un capital non entièrement libéré peut influencer l'évaluation fiscale de l'entreprise, notamment concernant sa capacité d'emprunt ou de distribution de dividendes.",[],{},{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":235,"marks":317,"data":318},[],{},"compte-109-actionnaires-capital-souscrit-non-appelé",false,[322],{"metadata":323,"sys":326,"fields":338},{"tags":324,"concepts":325},[],[],{"space":327,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":332,"publishedVersion":334,"revision":62,"contentType":335,"locale":29},{"sys":328},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":333},{"id":21,"type":12,"linkType":22},24,{"sys":336},{"type":12,"linkType":27,"id":337},"category",{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":342,"metaTitle":344,"metaDescription":345,"mainTitle":346,"subtitle":363,"heroImage":364,"ctaButton":386,"ctaLink":387},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[343],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":347,"content":348,"nodeType":74},{},[349,357],{"data":350,"content":351,"nodeType":356},{},[352],{"data":353,"marks":354,"value":355,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":358,"content":359,"nodeType":87},{},[360],{"data":361,"marks":362,"value":235,"nodeType":82},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":365,"sys":368,"fields":375},{"tags":366,"concepts":367},[],[],{"space":369,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":373,"publishedVersion":62,"revision":44,"locale":29},{"sys":370},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":374},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":377},"Facturation",{"url":378,"details":379,"fileName":384,"contentType":385},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":380,"image":381},246703,{"width":382,"height":383},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[389,438,487,536,585,634,683,732,781,830,879,928,977,1026,1075,1124,1173,1222,1271,1320,1369,1418,1467,1516,1565,1614,1663,1712,1761,1810,1859,1908,1957,2006,2055,2104,2153,2202,2251,2301,2350,2399,2448,2497,2546,2595,2644,2693,2742,2791,2840,2889,2938,2987,3036,3085,3135,3184,3233,3282,3331,3380,3429,3477,3526,3575,3625,3674,3723,3772,3822,3871,3920,3969,4018,4067,4116,4165,4214,4263,4312,4361,4410,4459,4508,4557,4606,4655,4704,4753,4802,4851,4900,4949,4998,5047,5096,5145,5194,5243,5293,5342,5391,5440,5489,5538,5587,5636,5685,5734,5783,5832,5881,5930,5979,6028,6077,6126,6175,6224,6273,6322,6371,6420,6469,6518,6567,6616,6665,6714,6763,6812,6861,6910,6959,7008,7057,7106,7155,7204,7253,7302,7351,7400,7449,7498,7547,7596,7645,7694,7743,7792,7841,7891,7940,7989,8038,8087,8137,8186,8235,8284,8333,8382,8431,8480,8529,8578,8627,8676,8725,8774,8823,8872,8921,8971,9020,9069,9118,9167,9216,9265,9314,9363,9412,9461,9510,9559,9608,9657,9706,9755,9804,9853,9902,9951,10000,10049,10098,10147,10197,10246,10295,10344,10393,10442,10491,10540,10589,10639,10688,10737,10786,10835,10884,10933,10982,11031,11080,11129,11178,11227,11276,11325,11375,11424,11473,11522,11571,11620,11669,11718,11767,11816,11865,11914,11963,12012,12061,12110,12159,12208,12257,12306,12355,12404,12453,12502,12551,12600,12649,12698,12747,12796,12845,12894,12943,12992,13041,13090,13139,13188,13237,13286,13335,13384,13433,13482,13531,13580,13629,13678,13727,13776,13825,13874,13923,13972,14021,14070,14119,14168,14217,14266,14315,14364,14413,14462,14511,14560,14609,14658,14707,14756,14805,14855,14904,14953,15002,15051,15100,15149,15198,15247,15296,15345,15394,15443,15492,15541,15590,15639,15688,15737,15786,15835,15884,15933,15982,16031,16080,16129,16178,16227,16276,16325,16374,16423,16472,16521,16570,16619,16668,16717,16767,16816,16865,16914,16963,17012,17061,17110,17159,17208,17257,17306,17351,17400,17449,17498,17547,17596,17645,17694,17743,17792,17841,17890,17939,17988,18037,18086,18135,18184,18233,18282,18331,18381,18430,18479,18528,18577,18626,18675,18724,18773,18822,18871,18920,18969,19018,19067,19116,19165,19214,19263,19312,19361,19410,19459,19508,19557,19606,19655,19704,19753,19802,19851,19900,19949,19997,20046,20095,20144,20193,20242,20291,20340,20389,20438,20487,20537,20586,20635,20684,20733,20782,20831,20880,20929,20978,21027,21076,21125,21174,21223,21272,21321,21370,21419,21468,21517,21566,21615,21664,21712,21761,21810,21859,21908,21957,22006,22055,22104,22153,22202,22251,22300,22349,22398,22447,22496,22545,22594,22643,22692,22741,22790,22839,22888,22937,22986,23035,23084,23133,23182,23231,23280,23329,23378,23427,23476,23525,23574,23623,23672,23721,23770,23819,23868,23917,23966,24015,24063,24112,24161,24210,24259,24308,24357,24406,24455,24504,24553,24602,24651,24700,24749,24798,24848,24897,24946,24995,25044,25093,25142,25192,25240,25289,25338,25388,25437,25486,25535,25584,25633,25682,25730,25779,25828,25877,25926,25975,26024,26073,26123,26172,26221,26271,26320,26369,26418,26467,26516,26565,26614,26663,26712,26761,26810,26859,26908,26957,27006,27055,27104,27153,27202,27251,27300,27349,27398,27447,27496,27545],{"sys":390,"fields":393},{"id":391,"createdAt":392},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":394,"slug":395,"articleIntro":394,"category":396},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[397],{"metadata":398,"sys":401,"fields":408},{"tags":399,"concepts":400},[],[],{"space":402,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":404,"publishedVersion":334,"revision":62,"contentType":406,"locale":29},{"sys":403},{"type":12,"linkType":13,"id":14},{"sys":405},{"id":21,"type":12,"linkType":22},{"sys":407},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":409,"metaTitle":344,"metaDescription":345,"mainTitle":410,"subtitle":363,"heroImage":425,"ctaButton":386,"ctaLink":387},[343],{"data":411,"content":412,"nodeType":74},{},[413,419],{"data":414,"content":415,"nodeType":356},{},[416],{"data":417,"marks":418,"value":355,"nodeType":82},{},[],{"data":420,"content":421,"nodeType":87},{},[422],{"data":423,"marks":424,"value":235,"nodeType":82},{},[],{"metadata":426,"sys":429,"fields":434},{"tags":427,"concepts":428},[],[],{"space":430,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":432,"publishedVersion":62,"revision":44,"locale":29},{"sys":431},{"type":12,"linkType":13,"id":14},{"sys":433},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":435},{"url":378,"details":436,"fileName":384,"contentType":385},{"size":380,"image":437},{"width":382,"height":383},{"sys":439,"fields":442},{"id":440,"createdAt":441},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":443,"slug":444,"articleIntro":443,"category":445},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[446],{"metadata":447,"sys":450,"fields":457},{"tags":448,"concepts":449},[],[],{"space":451,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":453,"publishedVersion":334,"revision":62,"contentType":455,"locale":29},{"sys":452},{"type":12,"linkType":13,"id":14},{"sys":454},{"id":21,"type":12,"linkType":22},{"sys":456},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":458,"metaTitle":344,"metaDescription":345,"mainTitle":459,"subtitle":363,"heroImage":474,"ctaButton":386,"ctaLink":387},[343],{"data":460,"content":461,"nodeType":74},{},[462,468],{"data":463,"content":464,"nodeType":356},{},[465],{"data":466,"marks":467,"value":355,"nodeType":82},{},[],{"data":469,"content":470,"nodeType":87},{},[471],{"data":472,"marks":473,"value":235,"nodeType":82},{},[],{"metadata":475,"sys":478,"fields":483},{"tags":476,"concepts":477},[],[],{"space":479,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":481,"publishedVersion":62,"revision":44,"locale":29},{"sys":480},{"type":12,"linkType":13,"id":14},{"sys":482},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":484},{"url":378,"details":485,"fileName":384,"contentType":385},{"size":380,"image":486},{"width":382,"height":383},{"sys":488,"fields":491},{"id":489,"createdAt":490},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":492,"slug":493,"articleIntro":492,"category":494},"6232 - Echantillons","compte-6232-echantillons",[495],{"metadata":496,"sys":499,"fields":506},{"tags":497,"concepts":498},[],[],{"space":500,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":502,"publishedVersion":334,"revision":62,"contentType":504,"locale":29},{"sys":501},{"type":12,"linkType":13,"id":14},{"sys":503},{"id":21,"type":12,"linkType":22},{"sys":505},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":507,"metaTitle":344,"metaDescription":345,"mainTitle":508,"subtitle":363,"heroImage":523,"ctaButton":386,"ctaLink":387},[343],{"data":509,"content":510,"nodeType":74},{},[511,517],{"data":512,"content":513,"nodeType":356},{},[514],{"data":515,"marks":516,"value":355,"nodeType":82},{},[],{"data":518,"content":519,"nodeType":87},{},[520],{"data":521,"marks":522,"value":235,"nodeType":82},{},[],{"metadata":524,"sys":527,"fields":532},{"tags":525,"concepts":526},[],[],{"space":528,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":530,"publishedVersion":62,"revision":44,"locale":29},{"sys":529},{"type":12,"linkType":13,"id":14},{"sys":531},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":533},{"url":378,"details":534,"fileName":384,"contentType":385},{"size":380,"image":535},{"width":382,"height":383},{"sys":537,"fields":540},{"id":538,"createdAt":539},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":541,"slug":542,"articleIntro":541,"category":543},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[544],{"metadata":545,"sys":548,"fields":555},{"tags":546,"concepts":547},[],[],{"space":549,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":551,"publishedVersion":334,"revision":62,"contentType":553,"locale":29},{"sys":550},{"type":12,"linkType":13,"id":14},{"sys":552},{"id":21,"type":12,"linkType":22},{"sys":554},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":556,"metaTitle":344,"metaDescription":345,"mainTitle":557,"subtitle":363,"heroImage":572,"ctaButton":386,"ctaLink":387},[343],{"data":558,"content":559,"nodeType":74},{},[560,566],{"data":561,"content":562,"nodeType":356},{},[563],{"data":564,"marks":565,"value":355,"nodeType":82},{},[],{"data":567,"content":568,"nodeType":87},{},[569],{"data":570,"marks":571,"value":235,"nodeType":82},{},[],{"metadata":573,"sys":576,"fields":581},{"tags":574,"concepts":575},[],[],{"space":577,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":579,"publishedVersion":62,"revision":44,"locale":29},{"sys":578},{"type":12,"linkType":13,"id":14},{"sys":580},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":582},{"url":378,"details":583,"fileName":384,"contentType":385},{"size":380,"image":584},{"width":382,"height":383},{"sys":586,"fields":589},{"id":587,"createdAt":588},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":590,"slug":591,"articleIntro":590,"category":592},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[593],{"metadata":594,"sys":597,"fields":604},{"tags":595,"concepts":596},[],[],{"space":598,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":600,"publishedVersion":334,"revision":62,"contentType":602,"locale":29},{"sys":599},{"type":12,"linkType":13,"id":14},{"sys":601},{"id":21,"type":12,"linkType":22},{"sys":603},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":605,"metaTitle":344,"metaDescription":345,"mainTitle":606,"subtitle":363,"heroImage":621,"ctaButton":386,"ctaLink":387},[343],{"data":607,"content":608,"nodeType":74},{},[609,615],{"data":610,"content":611,"nodeType":356},{},[612],{"data":613,"marks":614,"value":355,"nodeType":82},{},[],{"data":616,"content":617,"nodeType":87},{},[618],{"data":619,"marks":620,"value":235,"nodeType":82},{},[],{"metadata":622,"sys":625,"fields":630},{"tags":623,"concepts":624},[],[],{"space":626,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":628,"publishedVersion":62,"revision":44,"locale":29},{"sys":627},{"type":12,"linkType":13,"id":14},{"sys":629},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":631},{"url":378,"details":632,"fileName":384,"contentType":385},{"size":380,"image":633},{"width":382,"height":383},{"sys":635,"fields":638},{"id":636,"createdAt":637},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":639,"slug":640,"articleIntro":-1,"category":641},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[642],{"metadata":643,"sys":646,"fields":653},{"tags":644,"concepts":645},[],[],{"space":647,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":649,"publishedVersion":334,"revision":62,"contentType":651,"locale":29},{"sys":648},{"type":12,"linkType":13,"id":14},{"sys":650},{"id":21,"type":12,"linkType":22},{"sys":652},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":654,"metaTitle":344,"metaDescription":345,"mainTitle":655,"subtitle":363,"heroImage":670,"ctaButton":386,"ctaLink":387},[343],{"data":656,"content":657,"nodeType":74},{},[658,664],{"data":659,"content":660,"nodeType":356},{},[661],{"data":662,"marks":663,"value":355,"nodeType":82},{},[],{"data":665,"content":666,"nodeType":87},{},[667],{"data":668,"marks":669,"value":235,"nodeType":82},{},[],{"metadata":671,"sys":674,"fields":679},{"tags":672,"concepts":673},[],[],{"space":675,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":677,"publishedVersion":62,"revision":44,"locale":29},{"sys":676},{"type":12,"linkType":13,"id":14},{"sys":678},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":680},{"url":378,"details":681,"fileName":384,"contentType":385},{"size":380,"image":682},{"width":382,"height":383},{"sys":684,"fields":687},{"id":685,"createdAt":686},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":688,"slug":689,"articleIntro":-1,"category":690},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[691],{"metadata":692,"sys":695,"fields":702},{"tags":693,"concepts":694},[],[],{"space":696,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":698,"publishedVersion":334,"revision":62,"contentType":700,"locale":29},{"sys":697},{"type":12,"linkType":13,"id":14},{"sys":699},{"id":21,"type":12,"linkType":22},{"sys":701},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":703,"metaTitle":344,"metaDescription":345,"mainTitle":704,"subtitle":363,"heroImage":719,"ctaButton":386,"ctaLink":387},[343],{"data":705,"content":706,"nodeType":74},{},[707,713],{"data":708,"content":709,"nodeType":356},{},[710],{"data":711,"marks":712,"value":355,"nodeType":82},{},[],{"data":714,"content":715,"nodeType":87},{},[716],{"data":717,"marks":718,"value":235,"nodeType":82},{},[],{"metadata":720,"sys":723,"fields":728},{"tags":721,"concepts":722},[],[],{"space":724,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":726,"publishedVersion":62,"revision":44,"locale":29},{"sys":725},{"type":12,"linkType":13,"id":14},{"sys":727},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":729},{"url":378,"details":730,"fileName":384,"contentType":385},{"size":380,"image":731},{"width":382,"height":383},{"sys":733,"fields":736},{"id":734,"createdAt":735},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":737,"slug":738,"articleIntro":737,"category":739},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[740],{"metadata":741,"sys":744,"fields":751},{"tags":742,"concepts":743},[],[],{"space":745,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":747,"publishedVersion":334,"revision":62,"contentType":749,"locale":29},{"sys":746},{"type":12,"linkType":13,"id":14},{"sys":748},{"id":21,"type":12,"linkType":22},{"sys":750},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":752,"metaTitle":344,"metaDescription":345,"mainTitle":753,"subtitle":363,"heroImage":768,"ctaButton":386,"ctaLink":387},[343],{"data":754,"content":755,"nodeType":74},{},[756,762],{"data":757,"content":758,"nodeType":356},{},[759],{"data":760,"marks":761,"value":355,"nodeType":82},{},[],{"data":763,"content":764,"nodeType":87},{},[765],{"data":766,"marks":767,"value":235,"nodeType":82},{},[],{"metadata":769,"sys":772,"fields":777},{"tags":770,"concepts":771},[],[],{"space":773,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":775,"publishedVersion":62,"revision":44,"locale":29},{"sys":774},{"type":12,"linkType":13,"id":14},{"sys":776},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":778},{"url":378,"details":779,"fileName":384,"contentType":385},{"size":380,"image":780},{"width":382,"height":383},{"sys":782,"fields":785},{"id":783,"createdAt":784},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":786,"slug":787,"articleIntro":-1,"category":788},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[789],{"metadata":790,"sys":793,"fields":800},{"tags":791,"concepts":792},[],[],{"space":794,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":796,"publishedVersion":334,"revision":62,"contentType":798,"locale":29},{"sys":795},{"type":12,"linkType":13,"id":14},{"sys":797},{"id":21,"type":12,"linkType":22},{"sys":799},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":801,"metaTitle":344,"metaDescription":345,"mainTitle":802,"subtitle":363,"heroImage":817,"ctaButton":386,"ctaLink":387},[343],{"data":803,"content":804,"nodeType":74},{},[805,811],{"data":806,"content":807,"nodeType":356},{},[808],{"data":809,"marks":810,"value":355,"nodeType":82},{},[],{"data":812,"content":813,"nodeType":87},{},[814],{"data":815,"marks":816,"value":235,"nodeType":82},{},[],{"metadata":818,"sys":821,"fields":826},{"tags":819,"concepts":820},[],[],{"space":822,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":824,"publishedVersion":62,"revision":44,"locale":29},{"sys":823},{"type":12,"linkType":13,"id":14},{"sys":825},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":827},{"url":378,"details":828,"fileName":384,"contentType":385},{"size":380,"image":829},{"width":382,"height":383},{"sys":831,"fields":834},{"id":832,"createdAt":833},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":835,"slug":836,"articleIntro":835,"category":837},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[838],{"metadata":839,"sys":842,"fields":849},{"tags":840,"concepts":841},[],[],{"space":843,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":845,"publishedVersion":334,"revision":62,"contentType":847,"locale":29},{"sys":844},{"type":12,"linkType":13,"id":14},{"sys":846},{"id":21,"type":12,"linkType":22},{"sys":848},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":850,"metaTitle":344,"metaDescription":345,"mainTitle":851,"subtitle":363,"heroImage":866,"ctaButton":386,"ctaLink":387},[343],{"data":852,"content":853,"nodeType":74},{},[854,860],{"data":855,"content":856,"nodeType":356},{},[857],{"data":858,"marks":859,"value":355,"nodeType":82},{},[],{"data":861,"content":862,"nodeType":87},{},[863],{"data":864,"marks":865,"value":235,"nodeType":82},{},[],{"metadata":867,"sys":870,"fields":875},{"tags":868,"concepts":869},[],[],{"space":871,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":873,"publishedVersion":62,"revision":44,"locale":29},{"sys":872},{"type":12,"linkType":13,"id":14},{"sys":874},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":876},{"url":378,"details":877,"fileName":384,"contentType":385},{"size":380,"image":878},{"width":382,"height":383},{"sys":880,"fields":883},{"id":881,"createdAt":882},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":884,"slug":885,"articleIntro":-1,"category":886},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[887],{"metadata":888,"sys":891,"fields":898},{"tags":889,"concepts":890},[],[],{"space":892,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":894,"publishedVersion":334,"revision":62,"contentType":896,"locale":29},{"sys":893},{"type":12,"linkType":13,"id":14},{"sys":895},{"id":21,"type":12,"linkType":22},{"sys":897},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":899,"metaTitle":344,"metaDescription":345,"mainTitle":900,"subtitle":363,"heroImage":915,"ctaButton":386,"ctaLink":387},[343],{"data":901,"content":902,"nodeType":74},{},[903,909],{"data":904,"content":905,"nodeType":356},{},[906],{"data":907,"marks":908,"value":355,"nodeType":82},{},[],{"data":910,"content":911,"nodeType":87},{},[912],{"data":913,"marks":914,"value":235,"nodeType":82},{},[],{"metadata":916,"sys":919,"fields":924},{"tags":917,"concepts":918},[],[],{"space":920,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":922,"publishedVersion":62,"revision":44,"locale":29},{"sys":921},{"type":12,"linkType":13,"id":14},{"sys":923},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":925},{"url":378,"details":926,"fileName":384,"contentType":385},{"size":380,"image":927},{"width":382,"height":383},{"sys":929,"fields":932},{"id":930,"createdAt":931},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":933,"slug":934,"articleIntro":933,"category":935},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[936],{"metadata":937,"sys":940,"fields":947},{"tags":938,"concepts":939},[],[],{"space":941,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":943,"publishedVersion":334,"revision":62,"contentType":945,"locale":29},{"sys":942},{"type":12,"linkType":13,"id":14},{"sys":944},{"id":21,"type":12,"linkType":22},{"sys":946},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":948,"metaTitle":344,"metaDescription":345,"mainTitle":949,"subtitle":363,"heroImage":964,"ctaButton":386,"ctaLink":387},[343],{"data":950,"content":951,"nodeType":74},{},[952,958],{"data":953,"content":954,"nodeType":356},{},[955],{"data":956,"marks":957,"value":355,"nodeType":82},{},[],{"data":959,"content":960,"nodeType":87},{},[961],{"data":962,"marks":963,"value":235,"nodeType":82},{},[],{"metadata":965,"sys":968,"fields":973},{"tags":966,"concepts":967},[],[],{"space":969,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":971,"publishedVersion":62,"revision":44,"locale":29},{"sys":970},{"type":12,"linkType":13,"id":14},{"sys":972},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":974},{"url":378,"details":975,"fileName":384,"contentType":385},{"size":380,"image":976},{"width":382,"height":383},{"sys":978,"fields":981},{"id":979,"createdAt":980},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":982,"slug":983,"articleIntro":982,"category":984},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[985],{"metadata":986,"sys":989,"fields":996},{"tags":987,"concepts":988},[],[],{"space":990,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":992,"publishedVersion":334,"revision":62,"contentType":994,"locale":29},{"sys":991},{"type":12,"linkType":13,"id":14},{"sys":993},{"id":21,"type":12,"linkType":22},{"sys":995},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":997,"metaTitle":344,"metaDescription":345,"mainTitle":998,"subtitle":363,"heroImage":1013,"ctaButton":386,"ctaLink":387},[343],{"data":999,"content":1000,"nodeType":74},{},[1001,1007],{"data":1002,"content":1003,"nodeType":356},{},[1004],{"data":1005,"marks":1006,"value":355,"nodeType":82},{},[],{"data":1008,"content":1009,"nodeType":87},{},[1010],{"data":1011,"marks":1012,"value":235,"nodeType":82},{},[],{"metadata":1014,"sys":1017,"fields":1022},{"tags":1015,"concepts":1016},[],[],{"space":1018,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1020,"publishedVersion":62,"revision":44,"locale":29},{"sys":1019},{"type":12,"linkType":13,"id":14},{"sys":1021},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1023},{"url":378,"details":1024,"fileName":384,"contentType":385},{"size":380,"image":1025},{"width":382,"height":383},{"sys":1027,"fields":1030},{"id":1028,"createdAt":1029},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":1031,"slug":1032,"articleIntro":-1,"category":1033},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[1034],{"metadata":1035,"sys":1038,"fields":1045},{"tags":1036,"concepts":1037},[],[],{"space":1039,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1041,"publishedVersion":334,"revision":62,"contentType":1043,"locale":29},{"sys":1040},{"type":12,"linkType":13,"id":14},{"sys":1042},{"id":21,"type":12,"linkType":22},{"sys":1044},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1046,"metaTitle":344,"metaDescription":345,"mainTitle":1047,"subtitle":363,"heroImage":1062,"ctaButton":386,"ctaLink":387},[343],{"data":1048,"content":1049,"nodeType":74},{},[1050,1056],{"data":1051,"content":1052,"nodeType":356},{},[1053],{"data":1054,"marks":1055,"value":355,"nodeType":82},{},[],{"data":1057,"content":1058,"nodeType":87},{},[1059],{"data":1060,"marks":1061,"value":235,"nodeType":82},{},[],{"metadata":1063,"sys":1066,"fields":1071},{"tags":1064,"concepts":1065},[],[],{"space":1067,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1069,"publishedVersion":62,"revision":44,"locale":29},{"sys":1068},{"type":12,"linkType":13,"id":14},{"sys":1070},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1072},{"url":378,"details":1073,"fileName":384,"contentType":385},{"size":380,"image":1074},{"width":382,"height":383},{"sys":1076,"fields":1079},{"id":1077,"createdAt":1078},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":1080,"slug":1081,"articleIntro":1080,"category":1082},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[1083],{"metadata":1084,"sys":1087,"fields":1094},{"tags":1085,"concepts":1086},[],[],{"space":1088,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1090,"publishedVersion":334,"revision":62,"contentType":1092,"locale":29},{"sys":1089},{"type":12,"linkType":13,"id":14},{"sys":1091},{"id":21,"type":12,"linkType":22},{"sys":1093},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1095,"metaTitle":344,"metaDescription":345,"mainTitle":1096,"subtitle":363,"heroImage":1111,"ctaButton":386,"ctaLink":387},[343],{"data":1097,"content":1098,"nodeType":74},{},[1099,1105],{"data":1100,"content":1101,"nodeType":356},{},[1102],{"data":1103,"marks":1104,"value":355,"nodeType":82},{},[],{"data":1106,"content":1107,"nodeType":87},{},[1108],{"data":1109,"marks":1110,"value":235,"nodeType":82},{},[],{"metadata":1112,"sys":1115,"fields":1120},{"tags":1113,"concepts":1114},[],[],{"space":1116,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1118,"publishedVersion":62,"revision":44,"locale":29},{"sys":1117},{"type":12,"linkType":13,"id":14},{"sys":1119},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1121},{"url":378,"details":1122,"fileName":384,"contentType":385},{"size":380,"image":1123},{"width":382,"height":383},{"sys":1125,"fields":1128},{"id":1126,"createdAt":1127},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":1129,"slug":1130,"articleIntro":1129,"category":1131},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[1132],{"metadata":1133,"sys":1136,"fields":1143},{"tags":1134,"concepts":1135},[],[],{"space":1137,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1139,"publishedVersion":334,"revision":62,"contentType":1141,"locale":29},{"sys":1138},{"type":12,"linkType":13,"id":14},{"sys":1140},{"id":21,"type":12,"linkType":22},{"sys":1142},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1144,"metaTitle":344,"metaDescription":345,"mainTitle":1145,"subtitle":363,"heroImage":1160,"ctaButton":386,"ctaLink":387},[343],{"data":1146,"content":1147,"nodeType":74},{},[1148,1154],{"data":1149,"content":1150,"nodeType":356},{},[1151],{"data":1152,"marks":1153,"value":355,"nodeType":82},{},[],{"data":1155,"content":1156,"nodeType":87},{},[1157],{"data":1158,"marks":1159,"value":235,"nodeType":82},{},[],{"metadata":1161,"sys":1164,"fields":1169},{"tags":1162,"concepts":1163},[],[],{"space":1165,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1167,"publishedVersion":62,"revision":44,"locale":29},{"sys":1166},{"type":12,"linkType":13,"id":14},{"sys":1168},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1170},{"url":378,"details":1171,"fileName":384,"contentType":385},{"size":380,"image":1172},{"width":382,"height":383},{"sys":1174,"fields":1177},{"id":1175,"createdAt":1176},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":1178,"slug":1179,"articleIntro":-1,"category":1180},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[1181],{"metadata":1182,"sys":1185,"fields":1192},{"tags":1183,"concepts":1184},[],[],{"space":1186,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1188,"publishedVersion":334,"revision":62,"contentType":1190,"locale":29},{"sys":1187},{"type":12,"linkType":13,"id":14},{"sys":1189},{"id":21,"type":12,"linkType":22},{"sys":1191},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1193,"metaTitle":344,"metaDescription":345,"mainTitle":1194,"subtitle":363,"heroImage":1209,"ctaButton":386,"ctaLink":387},[343],{"data":1195,"content":1196,"nodeType":74},{},[1197,1203],{"data":1198,"content":1199,"nodeType":356},{},[1200],{"data":1201,"marks":1202,"value":355,"nodeType":82},{},[],{"data":1204,"content":1205,"nodeType":87},{},[1206],{"data":1207,"marks":1208,"value":235,"nodeType":82},{},[],{"metadata":1210,"sys":1213,"fields":1218},{"tags":1211,"concepts":1212},[],[],{"space":1214,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1216,"publishedVersion":62,"revision":44,"locale":29},{"sys":1215},{"type":12,"linkType":13,"id":14},{"sys":1217},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1219},{"url":378,"details":1220,"fileName":384,"contentType":385},{"size":380,"image":1221},{"width":382,"height":383},{"sys":1223,"fields":1226},{"id":1224,"createdAt":1225},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":1227,"slug":1228,"articleIntro":-1,"category":1229},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[1230],{"metadata":1231,"sys":1234,"fields":1241},{"tags":1232,"concepts":1233},[],[],{"space":1235,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1237,"publishedVersion":334,"revision":62,"contentType":1239,"locale":29},{"sys":1236},{"type":12,"linkType":13,"id":14},{"sys":1238},{"id":21,"type":12,"linkType":22},{"sys":1240},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1242,"metaTitle":344,"metaDescription":345,"mainTitle":1243,"subtitle":363,"heroImage":1258,"ctaButton":386,"ctaLink":387},[343],{"data":1244,"content":1245,"nodeType":74},{},[1246,1252],{"data":1247,"content":1248,"nodeType":356},{},[1249],{"data":1250,"marks":1251,"value":355,"nodeType":82},{},[],{"data":1253,"content":1254,"nodeType":87},{},[1255],{"data":1256,"marks":1257,"value":235,"nodeType":82},{},[],{"metadata":1259,"sys":1262,"fields":1267},{"tags":1260,"concepts":1261},[],[],{"space":1263,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1265,"publishedVersion":62,"revision":44,"locale":29},{"sys":1264},{"type":12,"linkType":13,"id":14},{"sys":1266},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1268},{"url":378,"details":1269,"fileName":384,"contentType":385},{"size":380,"image":1270},{"width":382,"height":383},{"sys":1272,"fields":1275},{"id":1273,"createdAt":1274},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":1276,"slug":1277,"articleIntro":1276,"category":1278},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[1279],{"metadata":1280,"sys":1283,"fields":1290},{"tags":1281,"concepts":1282},[],[],{"space":1284,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1286,"publishedVersion":334,"revision":62,"contentType":1288,"locale":29},{"sys":1285},{"type":12,"linkType":13,"id":14},{"sys":1287},{"id":21,"type":12,"linkType":22},{"sys":1289},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1291,"metaTitle":344,"metaDescription":345,"mainTitle":1292,"subtitle":363,"heroImage":1307,"ctaButton":386,"ctaLink":387},[343],{"data":1293,"content":1294,"nodeType":74},{},[1295,1301],{"data":1296,"content":1297,"nodeType":356},{},[1298],{"data":1299,"marks":1300,"value":355,"nodeType":82},{},[],{"data":1302,"content":1303,"nodeType":87},{},[1304],{"data":1305,"marks":1306,"value":235,"nodeType":82},{},[],{"metadata":1308,"sys":1311,"fields":1316},{"tags":1309,"concepts":1310},[],[],{"space":1312,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1314,"publishedVersion":62,"revision":44,"locale":29},{"sys":1313},{"type":12,"linkType":13,"id":14},{"sys":1315},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1317},{"url":378,"details":1318,"fileName":384,"contentType":385},{"size":380,"image":1319},{"width":382,"height":383},{"sys":1321,"fields":1324},{"id":1322,"createdAt":1323},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":1325,"slug":1326,"articleIntro":1325,"category":1327},"4686 - Charges à payer","compte-4686-charges-a-payer",[1328],{"metadata":1329,"sys":1332,"fields":1339},{"tags":1330,"concepts":1331},[],[],{"space":1333,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1335,"publishedVersion":334,"revision":62,"contentType":1337,"locale":29},{"sys":1334},{"type":12,"linkType":13,"id":14},{"sys":1336},{"id":21,"type":12,"linkType":22},{"sys":1338},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1340,"metaTitle":344,"metaDescription":345,"mainTitle":1341,"subtitle":363,"heroImage":1356,"ctaButton":386,"ctaLink":387},[343],{"data":1342,"content":1343,"nodeType":74},{},[1344,1350],{"data":1345,"content":1346,"nodeType":356},{},[1347],{"data":1348,"marks":1349,"value":355,"nodeType":82},{},[],{"data":1351,"content":1352,"nodeType":87},{},[1353],{"data":1354,"marks":1355,"value":235,"nodeType":82},{},[],{"metadata":1357,"sys":1360,"fields":1365},{"tags":1358,"concepts":1359},[],[],{"space":1361,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1363,"publishedVersion":62,"revision":44,"locale":29},{"sys":1362},{"type":12,"linkType":13,"id":14},{"sys":1364},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1366},{"url":378,"details":1367,"fileName":384,"contentType":385},{"size":380,"image":1368},{"width":382,"height":383},{"sys":1370,"fields":1373},{"id":1371,"createdAt":1372},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":1374,"slug":1375,"articleIntro":1374,"category":1376},"6097 - de marchandises","compte-6097-de-marchandises",[1377],{"metadata":1378,"sys":1381,"fields":1388},{"tags":1379,"concepts":1380},[],[],{"space":1382,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1384,"publishedVersion":334,"revision":62,"contentType":1386,"locale":29},{"sys":1383},{"type":12,"linkType":13,"id":14},{"sys":1385},{"id":21,"type":12,"linkType":22},{"sys":1387},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1389,"metaTitle":344,"metaDescription":345,"mainTitle":1390,"subtitle":363,"heroImage":1405,"ctaButton":386,"ctaLink":387},[343],{"data":1391,"content":1392,"nodeType":74},{},[1393,1399],{"data":1394,"content":1395,"nodeType":356},{},[1396],{"data":1397,"marks":1398,"value":355,"nodeType":82},{},[],{"data":1400,"content":1401,"nodeType":87},{},[1402],{"data":1403,"marks":1404,"value":235,"nodeType":82},{},[],{"metadata":1406,"sys":1409,"fields":1414},{"tags":1407,"concepts":1408},[],[],{"space":1410,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1412,"publishedVersion":62,"revision":44,"locale":29},{"sys":1411},{"type":12,"linkType":13,"id":14},{"sys":1413},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1415},{"url":378,"details":1416,"fileName":384,"contentType":385},{"size":380,"image":1417},{"width":382,"height":383},{"sys":1419,"fields":1422},{"id":1420,"createdAt":1421},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":1423,"slug":1424,"articleIntro":1423,"category":1425},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[1426],{"metadata":1427,"sys":1430,"fields":1437},{"tags":1428,"concepts":1429},[],[],{"space":1431,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1433,"publishedVersion":334,"revision":62,"contentType":1435,"locale":29},{"sys":1432},{"type":12,"linkType":13,"id":14},{"sys":1434},{"id":21,"type":12,"linkType":22},{"sys":1436},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1438,"metaTitle":344,"metaDescription":345,"mainTitle":1439,"subtitle":363,"heroImage":1454,"ctaButton":386,"ctaLink":387},[343],{"data":1440,"content":1441,"nodeType":74},{},[1442,1448],{"data":1443,"content":1444,"nodeType":356},{},[1445],{"data":1446,"marks":1447,"value":355,"nodeType":82},{},[],{"data":1449,"content":1450,"nodeType":87},{},[1451],{"data":1452,"marks":1453,"value":235,"nodeType":82},{},[],{"metadata":1455,"sys":1458,"fields":1463},{"tags":1456,"concepts":1457},[],[],{"space":1459,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1461,"publishedVersion":62,"revision":44,"locale":29},{"sys":1460},{"type":12,"linkType":13,"id":14},{"sys":1462},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1464},{"url":378,"details":1465,"fileName":384,"contentType":385},{"size":380,"image":1466},{"width":382,"height":383},{"sys":1468,"fields":1471},{"id":1469,"createdAt":1470},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":1472,"slug":1473,"articleIntro":-1,"category":1474},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[1475],{"metadata":1476,"sys":1479,"fields":1486},{"tags":1477,"concepts":1478},[],[],{"space":1480,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1482,"publishedVersion":334,"revision":62,"contentType":1484,"locale":29},{"sys":1481},{"type":12,"linkType":13,"id":14},{"sys":1483},{"id":21,"type":12,"linkType":22},{"sys":1485},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1487,"metaTitle":344,"metaDescription":345,"mainTitle":1488,"subtitle":363,"heroImage":1503,"ctaButton":386,"ctaLink":387},[343],{"data":1489,"content":1490,"nodeType":74},{},[1491,1497],{"data":1492,"content":1493,"nodeType":356},{},[1494],{"data":1495,"marks":1496,"value":355,"nodeType":82},{},[],{"data":1498,"content":1499,"nodeType":87},{},[1500],{"data":1501,"marks":1502,"value":235,"nodeType":82},{},[],{"metadata":1504,"sys":1507,"fields":1512},{"tags":1505,"concepts":1506},[],[],{"space":1508,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1510,"publishedVersion":62,"revision":44,"locale":29},{"sys":1509},{"type":12,"linkType":13,"id":14},{"sys":1511},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1513},{"url":378,"details":1514,"fileName":384,"contentType":385},{"size":380,"image":1515},{"width":382,"height":383},{"sys":1517,"fields":1520},{"id":1518,"createdAt":1519},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":1521,"slug":1522,"articleIntro":1521,"category":1523},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[1524],{"metadata":1525,"sys":1528,"fields":1535},{"tags":1526,"concepts":1527},[],[],{"space":1529,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1531,"publishedVersion":334,"revision":62,"contentType":1533,"locale":29},{"sys":1530},{"type":12,"linkType":13,"id":14},{"sys":1532},{"id":21,"type":12,"linkType":22},{"sys":1534},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1536,"metaTitle":344,"metaDescription":345,"mainTitle":1537,"subtitle":363,"heroImage":1552,"ctaButton":386,"ctaLink":387},[343],{"data":1538,"content":1539,"nodeType":74},{},[1540,1546],{"data":1541,"content":1542,"nodeType":356},{},[1543],{"data":1544,"marks":1545,"value":355,"nodeType":82},{},[],{"data":1547,"content":1548,"nodeType":87},{},[1549],{"data":1550,"marks":1551,"value":235,"nodeType":82},{},[],{"metadata":1553,"sys":1556,"fields":1561},{"tags":1554,"concepts":1555},[],[],{"space":1557,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1559,"publishedVersion":62,"revision":44,"locale":29},{"sys":1558},{"type":12,"linkType":13,"id":14},{"sys":1560},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1562},{"url":378,"details":1563,"fileName":384,"contentType":385},{"size":380,"image":1564},{"width":382,"height":383},{"sys":1566,"fields":1569},{"id":1567,"createdAt":1568},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":1570,"slug":1571,"articleIntro":1570,"category":1572},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[1573],{"metadata":1574,"sys":1577,"fields":1584},{"tags":1575,"concepts":1576},[],[],{"space":1578,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1580,"publishedVersion":334,"revision":62,"contentType":1582,"locale":29},{"sys":1579},{"type":12,"linkType":13,"id":14},{"sys":1581},{"id":21,"type":12,"linkType":22},{"sys":1583},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1585,"metaTitle":344,"metaDescription":345,"mainTitle":1586,"subtitle":363,"heroImage":1601,"ctaButton":386,"ctaLink":387},[343],{"data":1587,"content":1588,"nodeType":74},{},[1589,1595],{"data":1590,"content":1591,"nodeType":356},{},[1592],{"data":1593,"marks":1594,"value":355,"nodeType":82},{},[],{"data":1596,"content":1597,"nodeType":87},{},[1598],{"data":1599,"marks":1600,"value":235,"nodeType":82},{},[],{"metadata":1602,"sys":1605,"fields":1610},{"tags":1603,"concepts":1604},[],[],{"space":1606,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1608,"publishedVersion":62,"revision":44,"locale":29},{"sys":1607},{"type":12,"linkType":13,"id":14},{"sys":1609},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1611},{"url":378,"details":1612,"fileName":384,"contentType":385},{"size":380,"image":1613},{"width":382,"height":383},{"sys":1615,"fields":1618},{"id":1616,"createdAt":1617},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":1619,"slug":1620,"articleIntro":1619,"category":1621},"7083 - Locations diverses","compte-7083-locations-diverses",[1622],{"metadata":1623,"sys":1626,"fields":1633},{"tags":1624,"concepts":1625},[],[],{"space":1627,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1629,"publishedVersion":334,"revision":62,"contentType":1631,"locale":29},{"sys":1628},{"type":12,"linkType":13,"id":14},{"sys":1630},{"id":21,"type":12,"linkType":22},{"sys":1632},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1634,"metaTitle":344,"metaDescription":345,"mainTitle":1635,"subtitle":363,"heroImage":1650,"ctaButton":386,"ctaLink":387},[343],{"data":1636,"content":1637,"nodeType":74},{},[1638,1644],{"data":1639,"content":1640,"nodeType":356},{},[1641],{"data":1642,"marks":1643,"value":355,"nodeType":82},{},[],{"data":1645,"content":1646,"nodeType":87},{},[1647],{"data":1648,"marks":1649,"value":235,"nodeType":82},{},[],{"metadata":1651,"sys":1654,"fields":1659},{"tags":1652,"concepts":1653},[],[],{"space":1655,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1657,"publishedVersion":62,"revision":44,"locale":29},{"sys":1656},{"type":12,"linkType":13,"id":14},{"sys":1658},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1660},{"url":378,"details":1661,"fileName":384,"contentType":385},{"size":380,"image":1662},{"width":382,"height":383},{"sys":1664,"fields":1667},{"id":1665,"createdAt":1666},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":1668,"slug":1669,"articleIntro":1668,"category":1670},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[1671],{"metadata":1672,"sys":1675,"fields":1682},{"tags":1673,"concepts":1674},[],[],{"space":1676,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1678,"publishedVersion":334,"revision":62,"contentType":1680,"locale":29},{"sys":1677},{"type":12,"linkType":13,"id":14},{"sys":1679},{"id":21,"type":12,"linkType":22},{"sys":1681},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1683,"metaTitle":344,"metaDescription":345,"mainTitle":1684,"subtitle":363,"heroImage":1699,"ctaButton":386,"ctaLink":387},[343],{"data":1685,"content":1686,"nodeType":74},{},[1687,1693],{"data":1688,"content":1689,"nodeType":356},{},[1690],{"data":1691,"marks":1692,"value":355,"nodeType":82},{},[],{"data":1694,"content":1695,"nodeType":87},{},[1696],{"data":1697,"marks":1698,"value":235,"nodeType":82},{},[],{"metadata":1700,"sys":1703,"fields":1708},{"tags":1701,"concepts":1702},[],[],{"space":1704,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1706,"publishedVersion":62,"revision":44,"locale":29},{"sys":1705},{"type":12,"linkType":13,"id":14},{"sys":1707},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1709},{"url":378,"details":1710,"fileName":384,"contentType":385},{"size":380,"image":1711},{"width":382,"height":383},{"sys":1713,"fields":1716},{"id":1714,"createdAt":1715},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":1717,"slug":1718,"articleIntro":1717,"category":1719},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[1720],{"metadata":1721,"sys":1724,"fields":1731},{"tags":1722,"concepts":1723},[],[],{"space":1725,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1727,"publishedVersion":334,"revision":62,"contentType":1729,"locale":29},{"sys":1726},{"type":12,"linkType":13,"id":14},{"sys":1728},{"id":21,"type":12,"linkType":22},{"sys":1730},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1732,"metaTitle":344,"metaDescription":345,"mainTitle":1733,"subtitle":363,"heroImage":1748,"ctaButton":386,"ctaLink":387},[343],{"data":1734,"content":1735,"nodeType":74},{},[1736,1742],{"data":1737,"content":1738,"nodeType":356},{},[1739],{"data":1740,"marks":1741,"value":355,"nodeType":82},{},[],{"data":1743,"content":1744,"nodeType":87},{},[1745],{"data":1746,"marks":1747,"value":235,"nodeType":82},{},[],{"metadata":1749,"sys":1752,"fields":1757},{"tags":1750,"concepts":1751},[],[],{"space":1753,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1755,"publishedVersion":62,"revision":44,"locale":29},{"sys":1754},{"type":12,"linkType":13,"id":14},{"sys":1756},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1758},{"url":378,"details":1759,"fileName":384,"contentType":385},{"size":380,"image":1760},{"width":382,"height":383},{"sys":1762,"fields":1765},{"id":1763,"createdAt":1764},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":1766,"slug":1767,"articleIntro":1766,"category":1768},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[1769],{"metadata":1770,"sys":1773,"fields":1780},{"tags":1771,"concepts":1772},[],[],{"space":1774,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1776,"publishedVersion":334,"revision":62,"contentType":1778,"locale":29},{"sys":1775},{"type":12,"linkType":13,"id":14},{"sys":1777},{"id":21,"type":12,"linkType":22},{"sys":1779},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1781,"metaTitle":344,"metaDescription":345,"mainTitle":1782,"subtitle":363,"heroImage":1797,"ctaButton":386,"ctaLink":387},[343],{"data":1783,"content":1784,"nodeType":74},{},[1785,1791],{"data":1786,"content":1787,"nodeType":356},{},[1788],{"data":1789,"marks":1790,"value":355,"nodeType":82},{},[],{"data":1792,"content":1793,"nodeType":87},{},[1794],{"data":1795,"marks":1796,"value":235,"nodeType":82},{},[],{"metadata":1798,"sys":1801,"fields":1806},{"tags":1799,"concepts":1800},[],[],{"space":1802,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1804,"publishedVersion":62,"revision":44,"locale":29},{"sys":1803},{"type":12,"linkType":13,"id":14},{"sys":1805},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1807},{"url":378,"details":1808,"fileName":384,"contentType":385},{"size":380,"image":1809},{"width":382,"height":383},{"sys":1811,"fields":1814},{"id":1812,"createdAt":1813},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":1815,"slug":1816,"articleIntro":1815,"category":1817},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[1818],{"metadata":1819,"sys":1822,"fields":1829},{"tags":1820,"concepts":1821},[],[],{"space":1823,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1825,"publishedVersion":334,"revision":62,"contentType":1827,"locale":29},{"sys":1824},{"type":12,"linkType":13,"id":14},{"sys":1826},{"id":21,"type":12,"linkType":22},{"sys":1828},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1830,"metaTitle":344,"metaDescription":345,"mainTitle":1831,"subtitle":363,"heroImage":1846,"ctaButton":386,"ctaLink":387},[343],{"data":1832,"content":1833,"nodeType":74},{},[1834,1840],{"data":1835,"content":1836,"nodeType":356},{},[1837],{"data":1838,"marks":1839,"value":355,"nodeType":82},{},[],{"data":1841,"content":1842,"nodeType":87},{},[1843],{"data":1844,"marks":1845,"value":235,"nodeType":82},{},[],{"metadata":1847,"sys":1850,"fields":1855},{"tags":1848,"concepts":1849},[],[],{"space":1851,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1853,"publishedVersion":62,"revision":44,"locale":29},{"sys":1852},{"type":12,"linkType":13,"id":14},{"sys":1854},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1856},{"url":378,"details":1857,"fileName":384,"contentType":385},{"size":380,"image":1858},{"width":382,"height":383},{"sys":1860,"fields":1863},{"id":1861,"createdAt":1862},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":1864,"slug":1865,"articleIntro":1864,"category":1866},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[1867],{"metadata":1868,"sys":1871,"fields":1878},{"tags":1869,"concepts":1870},[],[],{"space":1872,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1874,"publishedVersion":334,"revision":62,"contentType":1876,"locale":29},{"sys":1873},{"type":12,"linkType":13,"id":14},{"sys":1875},{"id":21,"type":12,"linkType":22},{"sys":1877},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1879,"metaTitle":344,"metaDescription":345,"mainTitle":1880,"subtitle":363,"heroImage":1895,"ctaButton":386,"ctaLink":387},[343],{"data":1881,"content":1882,"nodeType":74},{},[1883,1889],{"data":1884,"content":1885,"nodeType":356},{},[1886],{"data":1887,"marks":1888,"value":355,"nodeType":82},{},[],{"data":1890,"content":1891,"nodeType":87},{},[1892],{"data":1893,"marks":1894,"value":235,"nodeType":82},{},[],{"metadata":1896,"sys":1899,"fields":1904},{"tags":1897,"concepts":1898},[],[],{"space":1900,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1902,"publishedVersion":62,"revision":44,"locale":29},{"sys":1901},{"type":12,"linkType":13,"id":14},{"sys":1903},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1905},{"url":378,"details":1906,"fileName":384,"contentType":385},{"size":380,"image":1907},{"width":382,"height":383},{"sys":1909,"fields":1912},{"id":1910,"createdAt":1911},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":1913,"slug":1914,"articleIntro":1913,"category":1915},"2961 - Titres de participation","compte-2961-titres-de-participation",[1916],{"metadata":1917,"sys":1920,"fields":1927},{"tags":1918,"concepts":1919},[],[],{"space":1921,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1923,"publishedVersion":334,"revision":62,"contentType":1925,"locale":29},{"sys":1922},{"type":12,"linkType":13,"id":14},{"sys":1924},{"id":21,"type":12,"linkType":22},{"sys":1926},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1928,"metaTitle":344,"metaDescription":345,"mainTitle":1929,"subtitle":363,"heroImage":1944,"ctaButton":386,"ctaLink":387},[343],{"data":1930,"content":1931,"nodeType":74},{},[1932,1938],{"data":1933,"content":1934,"nodeType":356},{},[1935],{"data":1936,"marks":1937,"value":355,"nodeType":82},{},[],{"data":1939,"content":1940,"nodeType":87},{},[1941],{"data":1942,"marks":1943,"value":235,"nodeType":82},{},[],{"metadata":1945,"sys":1948,"fields":1953},{"tags":1946,"concepts":1947},[],[],{"space":1949,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":1951,"publishedVersion":62,"revision":44,"locale":29},{"sys":1950},{"type":12,"linkType":13,"id":14},{"sys":1952},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":1954},{"url":378,"details":1955,"fileName":384,"contentType":385},{"size":380,"image":1956},{"width":382,"height":383},{"sys":1958,"fields":1961},{"id":1959,"createdAt":1960},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":1962,"slug":1963,"articleIntro":1962,"category":1964},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[1965],{"metadata":1966,"sys":1969,"fields":1976},{"tags":1967,"concepts":1968},[],[],{"space":1970,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1972,"publishedVersion":334,"revision":62,"contentType":1974,"locale":29},{"sys":1971},{"type":12,"linkType":13,"id":14},{"sys":1973},{"id":21,"type":12,"linkType":22},{"sys":1975},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1977,"metaTitle":344,"metaDescription":345,"mainTitle":1978,"subtitle":363,"heroImage":1993,"ctaButton":386,"ctaLink":387},[343],{"data":1979,"content":1980,"nodeType":74},{},[1981,1987],{"data":1982,"content":1983,"nodeType":356},{},[1984],{"data":1985,"marks":1986,"value":355,"nodeType":82},{},[],{"data":1988,"content":1989,"nodeType":87},{},[1990],{"data":1991,"marks":1992,"value":235,"nodeType":82},{},[],{"metadata":1994,"sys":1997,"fields":2002},{"tags":1995,"concepts":1996},[],[],{"space":1998,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2000,"publishedVersion":62,"revision":44,"locale":29},{"sys":1999},{"type":12,"linkType":13,"id":14},{"sys":2001},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2003},{"url":378,"details":2004,"fileName":384,"contentType":385},{"size":380,"image":2005},{"width":382,"height":383},{"sys":2007,"fields":2010},{"id":2008,"createdAt":2009},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":2011,"slug":2012,"articleIntro":2011,"category":2013},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[2014],{"metadata":2015,"sys":2018,"fields":2025},{"tags":2016,"concepts":2017},[],[],{"space":2019,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2021,"publishedVersion":334,"revision":62,"contentType":2023,"locale":29},{"sys":2020},{"type":12,"linkType":13,"id":14},{"sys":2022},{"id":21,"type":12,"linkType":22},{"sys":2024},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2026,"metaTitle":344,"metaDescription":345,"mainTitle":2027,"subtitle":363,"heroImage":2042,"ctaButton":386,"ctaLink":387},[343],{"data":2028,"content":2029,"nodeType":74},{},[2030,2036],{"data":2031,"content":2032,"nodeType":356},{},[2033],{"data":2034,"marks":2035,"value":355,"nodeType":82},{},[],{"data":2037,"content":2038,"nodeType":87},{},[2039],{"data":2040,"marks":2041,"value":235,"nodeType":82},{},[],{"metadata":2043,"sys":2046,"fields":2051},{"tags":2044,"concepts":2045},[],[],{"space":2047,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2049,"publishedVersion":62,"revision":44,"locale":29},{"sys":2048},{"type":12,"linkType":13,"id":14},{"sys":2050},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2052},{"url":378,"details":2053,"fileName":384,"contentType":385},{"size":380,"image":2054},{"width":382,"height":383},{"sys":2056,"fields":2059},{"id":2057,"createdAt":2058},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":2060,"slug":2061,"articleIntro":2060,"category":2062},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[2063],{"metadata":2064,"sys":2067,"fields":2074},{"tags":2065,"concepts":2066},[],[],{"space":2068,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2070,"publishedVersion":334,"revision":62,"contentType":2072,"locale":29},{"sys":2069},{"type":12,"linkType":13,"id":14},{"sys":2071},{"id":21,"type":12,"linkType":22},{"sys":2073},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2075,"metaTitle":344,"metaDescription":345,"mainTitle":2076,"subtitle":363,"heroImage":2091,"ctaButton":386,"ctaLink":387},[343],{"data":2077,"content":2078,"nodeType":74},{},[2079,2085],{"data":2080,"content":2081,"nodeType":356},{},[2082],{"data":2083,"marks":2084,"value":355,"nodeType":82},{},[],{"data":2086,"content":2087,"nodeType":87},{},[2088],{"data":2089,"marks":2090,"value":235,"nodeType":82},{},[],{"metadata":2092,"sys":2095,"fields":2100},{"tags":2093,"concepts":2094},[],[],{"space":2096,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2098,"publishedVersion":62,"revision":44,"locale":29},{"sys":2097},{"type":12,"linkType":13,"id":14},{"sys":2099},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2101},{"url":378,"details":2102,"fileName":384,"contentType":385},{"size":380,"image":2103},{"width":382,"height":383},{"sys":2105,"fields":2108},{"id":2106,"createdAt":2107},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":2109,"slug":2110,"articleIntro":2109,"category":2111},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[2112],{"metadata":2113,"sys":2116,"fields":2123},{"tags":2114,"concepts":2115},[],[],{"space":2117,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2119,"publishedVersion":334,"revision":62,"contentType":2121,"locale":29},{"sys":2118},{"type":12,"linkType":13,"id":14},{"sys":2120},{"id":21,"type":12,"linkType":22},{"sys":2122},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2124,"metaTitle":344,"metaDescription":345,"mainTitle":2125,"subtitle":363,"heroImage":2140,"ctaButton":386,"ctaLink":387},[343],{"data":2126,"content":2127,"nodeType":74},{},[2128,2134],{"data":2129,"content":2130,"nodeType":356},{},[2131],{"data":2132,"marks":2133,"value":355,"nodeType":82},{},[],{"data":2135,"content":2136,"nodeType":87},{},[2137],{"data":2138,"marks":2139,"value":235,"nodeType":82},{},[],{"metadata":2141,"sys":2144,"fields":2149},{"tags":2142,"concepts":2143},[],[],{"space":2145,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2147,"publishedVersion":62,"revision":44,"locale":29},{"sys":2146},{"type":12,"linkType":13,"id":14},{"sys":2148},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2150},{"url":378,"details":2151,"fileName":384,"contentType":385},{"size":380,"image":2152},{"width":382,"height":383},{"sys":2154,"fields":2157},{"id":2155,"createdAt":2156},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":2158,"slug":2159,"articleIntro":2158,"category":2160},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[2161],{"metadata":2162,"sys":2165,"fields":2172},{"tags":2163,"concepts":2164},[],[],{"space":2166,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2168,"publishedVersion":334,"revision":62,"contentType":2170,"locale":29},{"sys":2167},{"type":12,"linkType":13,"id":14},{"sys":2169},{"id":21,"type":12,"linkType":22},{"sys":2171},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2173,"metaTitle":344,"metaDescription":345,"mainTitle":2174,"subtitle":363,"heroImage":2189,"ctaButton":386,"ctaLink":387},[343],{"data":2175,"content":2176,"nodeType":74},{},[2177,2183],{"data":2178,"content":2179,"nodeType":356},{},[2180],{"data":2181,"marks":2182,"value":355,"nodeType":82},{},[],{"data":2184,"content":2185,"nodeType":87},{},[2186],{"data":2187,"marks":2188,"value":235,"nodeType":82},{},[],{"metadata":2190,"sys":2193,"fields":2198},{"tags":2191,"concepts":2192},[],[],{"space":2194,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2196,"publishedVersion":62,"revision":44,"locale":29},{"sys":2195},{"type":12,"linkType":13,"id":14},{"sys":2197},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2199},{"url":378,"details":2200,"fileName":384,"contentType":385},{"size":380,"image":2201},{"width":382,"height":383},{"sys":2203,"fields":2206},{"id":2204,"createdAt":2205},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":2207,"slug":2208,"articleIntro":2207,"category":2209},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[2210],{"metadata":2211,"sys":2214,"fields":2221},{"tags":2212,"concepts":2213},[],[],{"space":2215,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2217,"publishedVersion":334,"revision":62,"contentType":2219,"locale":29},{"sys":2216},{"type":12,"linkType":13,"id":14},{"sys":2218},{"id":21,"type":12,"linkType":22},{"sys":2220},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2222,"metaTitle":344,"metaDescription":345,"mainTitle":2223,"subtitle":363,"heroImage":2238,"ctaButton":386,"ctaLink":387},[343],{"data":2224,"content":2225,"nodeType":74},{},[2226,2232],{"data":2227,"content":2228,"nodeType":356},{},[2229],{"data":2230,"marks":2231,"value":355,"nodeType":82},{},[],{"data":2233,"content":2234,"nodeType":87},{},[2235],{"data":2236,"marks":2237,"value":235,"nodeType":82},{},[],{"metadata":2239,"sys":2242,"fields":2247},{"tags":2240,"concepts":2241},[],[],{"space":2243,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2245,"publishedVersion":62,"revision":44,"locale":29},{"sys":2244},{"type":12,"linkType":13,"id":14},{"sys":2246},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2248},{"url":378,"details":2249,"fileName":384,"contentType":385},{"size":380,"image":2250},{"width":382,"height":383},{"sys":2252,"fields":2255},{"id":2253,"createdAt":2254},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":2256,"slug":2257,"articleIntro":2258,"category":2259},"Comment comptabiliser les frais de voiture ?","comment-comptabiliser-les-frais-de-voiture","Gérer la comptabilité des frais liés aux véhicules professionnels peut s’avérer complexe pour une entreprise. Entre l’achat, la location, l’entretien ou encore le carburant, chaque dépense a ses propres règles comptables. Découvrez notre guide complet, accompagné d’exemples concrets pour chaque situation, afin d’enregistrer vos frais de véhicule de manière juste et conforme à la réglementation.",[2260],{"metadata":2261,"sys":2264,"fields":2271},{"tags":2262,"concepts":2263},[],[],{"space":2265,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2267,"publishedVersion":334,"revision":62,"contentType":2269,"locale":29},{"sys":2266},{"type":12,"linkType":13,"id":14},{"sys":2268},{"id":21,"type":12,"linkType":22},{"sys":2270},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2272,"metaTitle":344,"metaDescription":345,"mainTitle":2273,"subtitle":363,"heroImage":2288,"ctaButton":386,"ctaLink":387},[343],{"data":2274,"content":2275,"nodeType":74},{},[2276,2282],{"data":2277,"content":2278,"nodeType":356},{},[2279],{"data":2280,"marks":2281,"value":355,"nodeType":82},{},[],{"data":2283,"content":2284,"nodeType":87},{},[2285],{"data":2286,"marks":2287,"value":235,"nodeType":82},{},[],{"metadata":2289,"sys":2292,"fields":2297},{"tags":2290,"concepts":2291},[],[],{"space":2293,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2295,"publishedVersion":62,"revision":44,"locale":29},{"sys":2294},{"type":12,"linkType":13,"id":14},{"sys":2296},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2298},{"url":378,"details":2299,"fileName":384,"contentType":385},{"size":380,"image":2300},{"width":382,"height":383},{"sys":2302,"fields":2305},{"id":2303,"createdAt":2304},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":2306,"slug":2307,"articleIntro":2306,"category":2308},"25 - Parts dans des entreprises liées et créances sur des entreprises liées","compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees",[2309],{"metadata":2310,"sys":2313,"fields":2320},{"tags":2311,"concepts":2312},[],[],{"space":2314,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2316,"publishedVersion":334,"revision":62,"contentType":2318,"locale":29},{"sys":2315},{"type":12,"linkType":13,"id":14},{"sys":2317},{"id":21,"type":12,"linkType":22},{"sys":2319},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2321,"metaTitle":344,"metaDescription":345,"mainTitle":2322,"subtitle":363,"heroImage":2337,"ctaButton":386,"ctaLink":387},[343],{"data":2323,"content":2324,"nodeType":74},{},[2325,2331],{"data":2326,"content":2327,"nodeType":356},{},[2328],{"data":2329,"marks":2330,"value":355,"nodeType":82},{},[],{"data":2332,"content":2333,"nodeType":87},{},[2334],{"data":2335,"marks":2336,"value":235,"nodeType":82},{},[],{"metadata":2338,"sys":2341,"fields":2346},{"tags":2339,"concepts":2340},[],[],{"space":2342,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2344,"publishedVersion":62,"revision":44,"locale":29},{"sys":2343},{"type":12,"linkType":13,"id":14},{"sys":2345},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2347},{"url":378,"details":2348,"fileName":384,"contentType":385},{"size":380,"image":2349},{"width":382,"height":383},{"sys":2351,"fields":2354},{"id":2352,"createdAt":2353},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":2355,"slug":2356,"articleIntro":2355,"category":2357},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[2358],{"metadata":2359,"sys":2362,"fields":2369},{"tags":2360,"concepts":2361},[],[],{"space":2363,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2365,"publishedVersion":334,"revision":62,"contentType":2367,"locale":29},{"sys":2364},{"type":12,"linkType":13,"id":14},{"sys":2366},{"id":21,"type":12,"linkType":22},{"sys":2368},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2370,"metaTitle":344,"metaDescription":345,"mainTitle":2371,"subtitle":363,"heroImage":2386,"ctaButton":386,"ctaLink":387},[343],{"data":2372,"content":2373,"nodeType":74},{},[2374,2380],{"data":2375,"content":2376,"nodeType":356},{},[2377],{"data":2378,"marks":2379,"value":355,"nodeType":82},{},[],{"data":2381,"content":2382,"nodeType":87},{},[2383],{"data":2384,"marks":2385,"value":235,"nodeType":82},{},[],{"metadata":2387,"sys":2390,"fields":2395},{"tags":2388,"concepts":2389},[],[],{"space":2391,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2393,"publishedVersion":62,"revision":44,"locale":29},{"sys":2392},{"type":12,"linkType":13,"id":14},{"sys":2394},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2396},{"url":378,"details":2397,"fileName":384,"contentType":385},{"size":380,"image":2398},{"width":382,"height":383},{"sys":2400,"fields":2403},{"id":2401,"createdAt":2402},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":2404,"slug":2405,"articleIntro":2404,"category":2406},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[2407],{"metadata":2408,"sys":2411,"fields":2418},{"tags":2409,"concepts":2410},[],[],{"space":2412,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2414,"publishedVersion":334,"revision":62,"contentType":2416,"locale":29},{"sys":2413},{"type":12,"linkType":13,"id":14},{"sys":2415},{"id":21,"type":12,"linkType":22},{"sys":2417},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2419,"metaTitle":344,"metaDescription":345,"mainTitle":2420,"subtitle":363,"heroImage":2435,"ctaButton":386,"ctaLink":387},[343],{"data":2421,"content":2422,"nodeType":74},{},[2423,2429],{"data":2424,"content":2425,"nodeType":356},{},[2426],{"data":2427,"marks":2428,"value":355,"nodeType":82},{},[],{"data":2430,"content":2431,"nodeType":87},{},[2432],{"data":2433,"marks":2434,"value":235,"nodeType":82},{},[],{"metadata":2436,"sys":2439,"fields":2444},{"tags":2437,"concepts":2438},[],[],{"space":2440,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2442,"publishedVersion":62,"revision":44,"locale":29},{"sys":2441},{"type":12,"linkType":13,"id":14},{"sys":2443},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2445},{"url":378,"details":2446,"fileName":384,"contentType":385},{"size":380,"image":2447},{"width":382,"height":383},{"sys":2449,"fields":2452},{"id":2450,"createdAt":2451},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":2453,"slug":2454,"articleIntro":2453,"category":2455},"Compte 614 - Charges locatives","compte-614-charges-locatives",[2456],{"metadata":2457,"sys":2460,"fields":2467},{"tags":2458,"concepts":2459},[],[],{"space":2461,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2463,"publishedVersion":334,"revision":62,"contentType":2465,"locale":29},{"sys":2462},{"type":12,"linkType":13,"id":14},{"sys":2464},{"id":21,"type":12,"linkType":22},{"sys":2466},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2468,"metaTitle":344,"metaDescription":345,"mainTitle":2469,"subtitle":363,"heroImage":2484,"ctaButton":386,"ctaLink":387},[343],{"data":2470,"content":2471,"nodeType":74},{},[2472,2478],{"data":2473,"content":2474,"nodeType":356},{},[2475],{"data":2476,"marks":2477,"value":355,"nodeType":82},{},[],{"data":2479,"content":2480,"nodeType":87},{},[2481],{"data":2482,"marks":2483,"value":235,"nodeType":82},{},[],{"metadata":2485,"sys":2488,"fields":2493},{"tags":2486,"concepts":2487},[],[],{"space":2489,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2491,"publishedVersion":62,"revision":44,"locale":29},{"sys":2490},{"type":12,"linkType":13,"id":14},{"sys":2492},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2494},{"url":378,"details":2495,"fileName":384,"contentType":385},{"size":380,"image":2496},{"width":382,"height":383},{"sys":2498,"fields":2501},{"id":2499,"createdAt":2500},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":2502,"slug":2503,"articleIntro":-1,"category":2504},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[2505],{"metadata":2506,"sys":2509,"fields":2516},{"tags":2507,"concepts":2508},[],[],{"space":2510,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2512,"publishedVersion":334,"revision":62,"contentType":2514,"locale":29},{"sys":2511},{"type":12,"linkType":13,"id":14},{"sys":2513},{"id":21,"type":12,"linkType":22},{"sys":2515},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2517,"metaTitle":344,"metaDescription":345,"mainTitle":2518,"subtitle":363,"heroImage":2533,"ctaButton":386,"ctaLink":387},[343],{"data":2519,"content":2520,"nodeType":74},{},[2521,2527],{"data":2522,"content":2523,"nodeType":356},{},[2524],{"data":2525,"marks":2526,"value":355,"nodeType":82},{},[],{"data":2528,"content":2529,"nodeType":87},{},[2530],{"data":2531,"marks":2532,"value":235,"nodeType":82},{},[],{"metadata":2534,"sys":2537,"fields":2542},{"tags":2535,"concepts":2536},[],[],{"space":2538,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2540,"publishedVersion":62,"revision":44,"locale":29},{"sys":2539},{"type":12,"linkType":13,"id":14},{"sys":2541},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2543},{"url":378,"details":2544,"fileName":384,"contentType":385},{"size":380,"image":2545},{"width":382,"height":383},{"sys":2547,"fields":2550},{"id":2548,"createdAt":2549},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":2551,"slug":2552,"articleIntro":2551,"category":2553},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[2554],{"metadata":2555,"sys":2558,"fields":2565},{"tags":2556,"concepts":2557},[],[],{"space":2559,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2561,"publishedVersion":334,"revision":62,"contentType":2563,"locale":29},{"sys":2560},{"type":12,"linkType":13,"id":14},{"sys":2562},{"id":21,"type":12,"linkType":22},{"sys":2564},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2566,"metaTitle":344,"metaDescription":345,"mainTitle":2567,"subtitle":363,"heroImage":2582,"ctaButton":386,"ctaLink":387},[343],{"data":2568,"content":2569,"nodeType":74},{},[2570,2576],{"data":2571,"content":2572,"nodeType":356},{},[2573],{"data":2574,"marks":2575,"value":355,"nodeType":82},{},[],{"data":2577,"content":2578,"nodeType":87},{},[2579],{"data":2580,"marks":2581,"value":235,"nodeType":82},{},[],{"metadata":2583,"sys":2586,"fields":2591},{"tags":2584,"concepts":2585},[],[],{"space":2587,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2589,"publishedVersion":62,"revision":44,"locale":29},{"sys":2588},{"type":12,"linkType":13,"id":14},{"sys":2590},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2592},{"url":378,"details":2593,"fileName":384,"contentType":385},{"size":380,"image":2594},{"width":382,"height":383},{"sys":2596,"fields":2599},{"id":2597,"createdAt":2598},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":2600,"slug":2601,"articleIntro":2600,"category":2602},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[2603],{"metadata":2604,"sys":2607,"fields":2614},{"tags":2605,"concepts":2606},[],[],{"space":2608,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2610,"publishedVersion":334,"revision":62,"contentType":2612,"locale":29},{"sys":2609},{"type":12,"linkType":13,"id":14},{"sys":2611},{"id":21,"type":12,"linkType":22},{"sys":2613},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2615,"metaTitle":344,"metaDescription":345,"mainTitle":2616,"subtitle":363,"heroImage":2631,"ctaButton":386,"ctaLink":387},[343],{"data":2617,"content":2618,"nodeType":74},{},[2619,2625],{"data":2620,"content":2621,"nodeType":356},{},[2622],{"data":2623,"marks":2624,"value":355,"nodeType":82},{},[],{"data":2626,"content":2627,"nodeType":87},{},[2628],{"data":2629,"marks":2630,"value":235,"nodeType":82},{},[],{"metadata":2632,"sys":2635,"fields":2640},{"tags":2633,"concepts":2634},[],[],{"space":2636,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2638,"publishedVersion":62,"revision":44,"locale":29},{"sys":2637},{"type":12,"linkType":13,"id":14},{"sys":2639},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2641},{"url":378,"details":2642,"fileName":384,"contentType":385},{"size":380,"image":2643},{"width":382,"height":383},{"sys":2645,"fields":2648},{"id":2646,"createdAt":2647},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":2649,"slug":2650,"articleIntro":2649,"category":2651},"274 - Prêts","compte-274-prets",[2652],{"metadata":2653,"sys":2656,"fields":2663},{"tags":2654,"concepts":2655},[],[],{"space":2657,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2659,"publishedVersion":334,"revision":62,"contentType":2661,"locale":29},{"sys":2658},{"type":12,"linkType":13,"id":14},{"sys":2660},{"id":21,"type":12,"linkType":22},{"sys":2662},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2664,"metaTitle":344,"metaDescription":345,"mainTitle":2665,"subtitle":363,"heroImage":2680,"ctaButton":386,"ctaLink":387},[343],{"data":2666,"content":2667,"nodeType":74},{},[2668,2674],{"data":2669,"content":2670,"nodeType":356},{},[2671],{"data":2672,"marks":2673,"value":355,"nodeType":82},{},[],{"data":2675,"content":2676,"nodeType":87},{},[2677],{"data":2678,"marks":2679,"value":235,"nodeType":82},{},[],{"metadata":2681,"sys":2684,"fields":2689},{"tags":2682,"concepts":2683},[],[],{"space":2685,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2687,"publishedVersion":62,"revision":44,"locale":29},{"sys":2686},{"type":12,"linkType":13,"id":14},{"sys":2688},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2690},{"url":378,"details":2691,"fileName":384,"contentType":385},{"size":380,"image":2692},{"width":382,"height":383},{"sys":2694,"fields":2697},{"id":2695,"createdAt":2696},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":2698,"slug":2699,"articleIntro":2698,"category":2700},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[2701],{"metadata":2702,"sys":2705,"fields":2712},{"tags":2703,"concepts":2704},[],[],{"space":2706,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2708,"publishedVersion":334,"revision":62,"contentType":2710,"locale":29},{"sys":2707},{"type":12,"linkType":13,"id":14},{"sys":2709},{"id":21,"type":12,"linkType":22},{"sys":2711},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2713,"metaTitle":344,"metaDescription":345,"mainTitle":2714,"subtitle":363,"heroImage":2729,"ctaButton":386,"ctaLink":387},[343],{"data":2715,"content":2716,"nodeType":74},{},[2717,2723],{"data":2718,"content":2719,"nodeType":356},{},[2720],{"data":2721,"marks":2722,"value":355,"nodeType":82},{},[],{"data":2724,"content":2725,"nodeType":87},{},[2726],{"data":2727,"marks":2728,"value":235,"nodeType":82},{},[],{"metadata":2730,"sys":2733,"fields":2738},{"tags":2731,"concepts":2732},[],[],{"space":2734,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2736,"publishedVersion":62,"revision":44,"locale":29},{"sys":2735},{"type":12,"linkType":13,"id":14},{"sys":2737},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2739},{"url":378,"details":2740,"fileName":384,"contentType":385},{"size":380,"image":2741},{"width":382,"height":383},{"sys":2743,"fields":2746},{"id":2744,"createdAt":2745},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":2747,"slug":2748,"articleIntro":2747,"category":2749},"Compte 6237 - Publications","compte-6237-publications",[2750],{"metadata":2751,"sys":2754,"fields":2761},{"tags":2752,"concepts":2753},[],[],{"space":2755,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2757,"publishedVersion":334,"revision":62,"contentType":2759,"locale":29},{"sys":2756},{"type":12,"linkType":13,"id":14},{"sys":2758},{"id":21,"type":12,"linkType":22},{"sys":2760},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2762,"metaTitle":344,"metaDescription":345,"mainTitle":2763,"subtitle":363,"heroImage":2778,"ctaButton":386,"ctaLink":387},[343],{"data":2764,"content":2765,"nodeType":74},{},[2766,2772],{"data":2767,"content":2768,"nodeType":356},{},[2769],{"data":2770,"marks":2771,"value":355,"nodeType":82},{},[],{"data":2773,"content":2774,"nodeType":87},{},[2775],{"data":2776,"marks":2777,"value":235,"nodeType":82},{},[],{"metadata":2779,"sys":2782,"fields":2787},{"tags":2780,"concepts":2781},[],[],{"space":2783,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2785,"publishedVersion":62,"revision":44,"locale":29},{"sys":2784},{"type":12,"linkType":13,"id":14},{"sys":2786},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2788},{"url":378,"details":2789,"fileName":384,"contentType":385},{"size":380,"image":2790},{"width":382,"height":383},{"sys":2792,"fields":2795},{"id":2793,"createdAt":2794},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":2796,"slug":2797,"articleIntro":2796,"category":2798},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[2799],{"metadata":2800,"sys":2803,"fields":2810},{"tags":2801,"concepts":2802},[],[],{"space":2804,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2806,"publishedVersion":334,"revision":62,"contentType":2808,"locale":29},{"sys":2805},{"type":12,"linkType":13,"id":14},{"sys":2807},{"id":21,"type":12,"linkType":22},{"sys":2809},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2811,"metaTitle":344,"metaDescription":345,"mainTitle":2812,"subtitle":363,"heroImage":2827,"ctaButton":386,"ctaLink":387},[343],{"data":2813,"content":2814,"nodeType":74},{},[2815,2821],{"data":2816,"content":2817,"nodeType":356},{},[2818],{"data":2819,"marks":2820,"value":355,"nodeType":82},{},[],{"data":2822,"content":2823,"nodeType":87},{},[2824],{"data":2825,"marks":2826,"value":235,"nodeType":82},{},[],{"metadata":2828,"sys":2831,"fields":2836},{"tags":2829,"concepts":2830},[],[],{"space":2832,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2834,"publishedVersion":62,"revision":44,"locale":29},{"sys":2833},{"type":12,"linkType":13,"id":14},{"sys":2835},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2837},{"url":378,"details":2838,"fileName":384,"contentType":385},{"size":380,"image":2839},{"width":382,"height":383},{"sys":2841,"fields":2844},{"id":2842,"createdAt":2843},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":2845,"slug":2846,"articleIntro":-1,"category":2847},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[2848],{"metadata":2849,"sys":2852,"fields":2859},{"tags":2850,"concepts":2851},[],[],{"space":2853,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2855,"publishedVersion":334,"revision":62,"contentType":2857,"locale":29},{"sys":2854},{"type":12,"linkType":13,"id":14},{"sys":2856},{"id":21,"type":12,"linkType":22},{"sys":2858},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2860,"metaTitle":344,"metaDescription":345,"mainTitle":2861,"subtitle":363,"heroImage":2876,"ctaButton":386,"ctaLink":387},[343],{"data":2862,"content":2863,"nodeType":74},{},[2864,2870],{"data":2865,"content":2866,"nodeType":356},{},[2867],{"data":2868,"marks":2869,"value":355,"nodeType":82},{},[],{"data":2871,"content":2872,"nodeType":87},{},[2873],{"data":2874,"marks":2875,"value":235,"nodeType":82},{},[],{"metadata":2877,"sys":2880,"fields":2885},{"tags":2878,"concepts":2879},[],[],{"space":2881,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2883,"publishedVersion":62,"revision":44,"locale":29},{"sys":2882},{"type":12,"linkType":13,"id":14},{"sys":2884},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2886},{"url":378,"details":2887,"fileName":384,"contentType":385},{"size":380,"image":2888},{"width":382,"height":383},{"sys":2890,"fields":2893},{"id":2891,"createdAt":2892},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":2894,"slug":2895,"articleIntro":-1,"category":2896},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[2897],{"metadata":2898,"sys":2901,"fields":2908},{"tags":2899,"concepts":2900},[],[],{"space":2902,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2904,"publishedVersion":334,"revision":62,"contentType":2906,"locale":29},{"sys":2903},{"type":12,"linkType":13,"id":14},{"sys":2905},{"id":21,"type":12,"linkType":22},{"sys":2907},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2909,"metaTitle":344,"metaDescription":345,"mainTitle":2910,"subtitle":363,"heroImage":2925,"ctaButton":386,"ctaLink":387},[343],{"data":2911,"content":2912,"nodeType":74},{},[2913,2919],{"data":2914,"content":2915,"nodeType":356},{},[2916],{"data":2917,"marks":2918,"value":355,"nodeType":82},{},[],{"data":2920,"content":2921,"nodeType":87},{},[2922],{"data":2923,"marks":2924,"value":235,"nodeType":82},{},[],{"metadata":2926,"sys":2929,"fields":2934},{"tags":2927,"concepts":2928},[],[],{"space":2930,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2932,"publishedVersion":62,"revision":44,"locale":29},{"sys":2931},{"type":12,"linkType":13,"id":14},{"sys":2933},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2935},{"url":378,"details":2936,"fileName":384,"contentType":385},{"size":380,"image":2937},{"width":382,"height":383},{"sys":2939,"fields":2942},{"id":2940,"createdAt":2941},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":2943,"slug":2944,"articleIntro":2943,"category":2945},"Compte 101 - Capital","compte-101-capital",[2946],{"metadata":2947,"sys":2950,"fields":2957},{"tags":2948,"concepts":2949},[],[],{"space":2951,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2953,"publishedVersion":334,"revision":62,"contentType":2955,"locale":29},{"sys":2952},{"type":12,"linkType":13,"id":14},{"sys":2954},{"id":21,"type":12,"linkType":22},{"sys":2956},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2958,"metaTitle":344,"metaDescription":345,"mainTitle":2959,"subtitle":363,"heroImage":2974,"ctaButton":386,"ctaLink":387},[343],{"data":2960,"content":2961,"nodeType":74},{},[2962,2968],{"data":2963,"content":2964,"nodeType":356},{},[2965],{"data":2966,"marks":2967,"value":355,"nodeType":82},{},[],{"data":2969,"content":2970,"nodeType":87},{},[2971],{"data":2972,"marks":2973,"value":235,"nodeType":82},{},[],{"metadata":2975,"sys":2978,"fields":2983},{"tags":2976,"concepts":2977},[],[],{"space":2979,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":2981,"publishedVersion":62,"revision":44,"locale":29},{"sys":2980},{"type":12,"linkType":13,"id":14},{"sys":2982},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":2984},{"url":378,"details":2985,"fileName":384,"contentType":385},{"size":380,"image":2986},{"width":382,"height":383},{"sys":2988,"fields":2991},{"id":2989,"createdAt":2990},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":2992,"slug":2993,"articleIntro":-1,"category":2994},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[2995],{"metadata":2996,"sys":2999,"fields":3006},{"tags":2997,"concepts":2998},[],[],{"space":3000,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3002,"publishedVersion":334,"revision":62,"contentType":3004,"locale":29},{"sys":3001},{"type":12,"linkType":13,"id":14},{"sys":3003},{"id":21,"type":12,"linkType":22},{"sys":3005},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3007,"metaTitle":344,"metaDescription":345,"mainTitle":3008,"subtitle":363,"heroImage":3023,"ctaButton":386,"ctaLink":387},[343],{"data":3009,"content":3010,"nodeType":74},{},[3011,3017],{"data":3012,"content":3013,"nodeType":356},{},[3014],{"data":3015,"marks":3016,"value":355,"nodeType":82},{},[],{"data":3018,"content":3019,"nodeType":87},{},[3020],{"data":3021,"marks":3022,"value":235,"nodeType":82},{},[],{"metadata":3024,"sys":3027,"fields":3032},{"tags":3025,"concepts":3026},[],[],{"space":3028,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3030,"publishedVersion":62,"revision":44,"locale":29},{"sys":3029},{"type":12,"linkType":13,"id":14},{"sys":3031},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3033},{"url":378,"details":3034,"fileName":384,"contentType":385},{"size":380,"image":3035},{"width":382,"height":383},{"sys":3037,"fields":3040},{"id":3038,"createdAt":3039},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":3041,"slug":3042,"articleIntro":-1,"category":3043},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[3044],{"metadata":3045,"sys":3048,"fields":3055},{"tags":3046,"concepts":3047},[],[],{"space":3049,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3051,"publishedVersion":334,"revision":62,"contentType":3053,"locale":29},{"sys":3050},{"type":12,"linkType":13,"id":14},{"sys":3052},{"id":21,"type":12,"linkType":22},{"sys":3054},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3056,"metaTitle":344,"metaDescription":345,"mainTitle":3057,"subtitle":363,"heroImage":3072,"ctaButton":386,"ctaLink":387},[343],{"data":3058,"content":3059,"nodeType":74},{},[3060,3066],{"data":3061,"content":3062,"nodeType":356},{},[3063],{"data":3064,"marks":3065,"value":355,"nodeType":82},{},[],{"data":3067,"content":3068,"nodeType":87},{},[3069],{"data":3070,"marks":3071,"value":235,"nodeType":82},{},[],{"metadata":3073,"sys":3076,"fields":3081},{"tags":3074,"concepts":3075},[],[],{"space":3077,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3079,"publishedVersion":62,"revision":44,"locale":29},{"sys":3078},{"type":12,"linkType":13,"id":14},{"sys":3080},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3082},{"url":378,"details":3083,"fileName":384,"contentType":385},{"size":380,"image":3084},{"width":382,"height":383},{"sys":3086,"fields":3089},{"id":3087,"createdAt":3088},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":3090,"slug":3091,"articleIntro":3092,"category":3093},"À quoi correspond chaque classe dans le plan comptable général ?","a-quoi-correspond-chaque-classe-dans-le-plan-comptable-general","Naviguer à travers les différentes classes du plan comptable général (PCG) peut sembler complexe. Il est pourtant essentiel de comprendre cette structure pour une bonne gestion comptable. De la classe 1, qui regroupe les comptes de capitaux, à la classe 8, chaque classe a une fonction spécifique. Ce guide vous aidera à vous repérer parmi ces classes, leurs sous-classes et leurs codes respectifs.",[3094],{"metadata":3095,"sys":3098,"fields":3105},{"tags":3096,"concepts":3097},[],[],{"space":3099,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3101,"publishedVersion":334,"revision":62,"contentType":3103,"locale":29},{"sys":3100},{"type":12,"linkType":13,"id":14},{"sys":3102},{"id":21,"type":12,"linkType":22},{"sys":3104},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3106,"metaTitle":344,"metaDescription":345,"mainTitle":3107,"subtitle":363,"heroImage":3122,"ctaButton":386,"ctaLink":387},[343],{"data":3108,"content":3109,"nodeType":74},{},[3110,3116],{"data":3111,"content":3112,"nodeType":356},{},[3113],{"data":3114,"marks":3115,"value":355,"nodeType":82},{},[],{"data":3117,"content":3118,"nodeType":87},{},[3119],{"data":3120,"marks":3121,"value":235,"nodeType":82},{},[],{"metadata":3123,"sys":3126,"fields":3131},{"tags":3124,"concepts":3125},[],[],{"space":3127,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3129,"publishedVersion":62,"revision":44,"locale":29},{"sys":3128},{"type":12,"linkType":13,"id":14},{"sys":3130},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3132},{"url":378,"details":3133,"fileName":384,"contentType":385},{"size":380,"image":3134},{"width":382,"height":383},{"sys":3136,"fields":3139},{"id":3137,"createdAt":3138},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":3140,"slug":3141,"articleIntro":3140,"category":3142},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[3143],{"metadata":3144,"sys":3147,"fields":3154},{"tags":3145,"concepts":3146},[],[],{"space":3148,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3150,"publishedVersion":334,"revision":62,"contentType":3152,"locale":29},{"sys":3149},{"type":12,"linkType":13,"id":14},{"sys":3151},{"id":21,"type":12,"linkType":22},{"sys":3153},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3155,"metaTitle":344,"metaDescription":345,"mainTitle":3156,"subtitle":363,"heroImage":3171,"ctaButton":386,"ctaLink":387},[343],{"data":3157,"content":3158,"nodeType":74},{},[3159,3165],{"data":3160,"content":3161,"nodeType":356},{},[3162],{"data":3163,"marks":3164,"value":355,"nodeType":82},{},[],{"data":3166,"content":3167,"nodeType":87},{},[3168],{"data":3169,"marks":3170,"value":235,"nodeType":82},{},[],{"metadata":3172,"sys":3175,"fields":3180},{"tags":3173,"concepts":3174},[],[],{"space":3176,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3178,"publishedVersion":62,"revision":44,"locale":29},{"sys":3177},{"type":12,"linkType":13,"id":14},{"sys":3179},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3181},{"url":378,"details":3182,"fileName":384,"contentType":385},{"size":380,"image":3183},{"width":382,"height":383},{"sys":3185,"fields":3188},{"id":3186,"createdAt":3187},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":3189,"slug":3190,"articleIntro":3189,"category":3191},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[3192],{"metadata":3193,"sys":3196,"fields":3203},{"tags":3194,"concepts":3195},[],[],{"space":3197,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3199,"publishedVersion":334,"revision":62,"contentType":3201,"locale":29},{"sys":3198},{"type":12,"linkType":13,"id":14},{"sys":3200},{"id":21,"type":12,"linkType":22},{"sys":3202},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3204,"metaTitle":344,"metaDescription":345,"mainTitle":3205,"subtitle":363,"heroImage":3220,"ctaButton":386,"ctaLink":387},[343],{"data":3206,"content":3207,"nodeType":74},{},[3208,3214],{"data":3209,"content":3210,"nodeType":356},{},[3211],{"data":3212,"marks":3213,"value":355,"nodeType":82},{},[],{"data":3215,"content":3216,"nodeType":87},{},[3217],{"data":3218,"marks":3219,"value":235,"nodeType":82},{},[],{"metadata":3221,"sys":3224,"fields":3229},{"tags":3222,"concepts":3223},[],[],{"space":3225,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3227,"publishedVersion":62,"revision":44,"locale":29},{"sys":3226},{"type":12,"linkType":13,"id":14},{"sys":3228},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3230},{"url":378,"details":3231,"fileName":384,"contentType":385},{"size":380,"image":3232},{"width":382,"height":383},{"sys":3234,"fields":3237},{"id":3235,"createdAt":3236},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":3238,"slug":3239,"articleIntro":3238,"category":3240},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[3241],{"metadata":3242,"sys":3245,"fields":3252},{"tags":3243,"concepts":3244},[],[],{"space":3246,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3248,"publishedVersion":334,"revision":62,"contentType":3250,"locale":29},{"sys":3247},{"type":12,"linkType":13,"id":14},{"sys":3249},{"id":21,"type":12,"linkType":22},{"sys":3251},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3253,"metaTitle":344,"metaDescription":345,"mainTitle":3254,"subtitle":363,"heroImage":3269,"ctaButton":386,"ctaLink":387},[343],{"data":3255,"content":3256,"nodeType":74},{},[3257,3263],{"data":3258,"content":3259,"nodeType":356},{},[3260],{"data":3261,"marks":3262,"value":355,"nodeType":82},{},[],{"data":3264,"content":3265,"nodeType":87},{},[3266],{"data":3267,"marks":3268,"value":235,"nodeType":82},{},[],{"metadata":3270,"sys":3273,"fields":3278},{"tags":3271,"concepts":3272},[],[],{"space":3274,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3276,"publishedVersion":62,"revision":44,"locale":29},{"sys":3275},{"type":12,"linkType":13,"id":14},{"sys":3277},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3279},{"url":378,"details":3280,"fileName":384,"contentType":385},{"size":380,"image":3281},{"width":382,"height":383},{"sys":3283,"fields":3286},{"id":3284,"createdAt":3285},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":3287,"slug":3288,"articleIntro":3287,"category":3289},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[3290],{"metadata":3291,"sys":3294,"fields":3301},{"tags":3292,"concepts":3293},[],[],{"space":3295,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3297,"publishedVersion":334,"revision":62,"contentType":3299,"locale":29},{"sys":3296},{"type":12,"linkType":13,"id":14},{"sys":3298},{"id":21,"type":12,"linkType":22},{"sys":3300},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3302,"metaTitle":344,"metaDescription":345,"mainTitle":3303,"subtitle":363,"heroImage":3318,"ctaButton":386,"ctaLink":387},[343],{"data":3304,"content":3305,"nodeType":74},{},[3306,3312],{"data":3307,"content":3308,"nodeType":356},{},[3309],{"data":3310,"marks":3311,"value":355,"nodeType":82},{},[],{"data":3313,"content":3314,"nodeType":87},{},[3315],{"data":3316,"marks":3317,"value":235,"nodeType":82},{},[],{"metadata":3319,"sys":3322,"fields":3327},{"tags":3320,"concepts":3321},[],[],{"space":3323,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3325,"publishedVersion":62,"revision":44,"locale":29},{"sys":3324},{"type":12,"linkType":13,"id":14},{"sys":3326},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3328},{"url":378,"details":3329,"fileName":384,"contentType":385},{"size":380,"image":3330},{"width":382,"height":383},{"sys":3332,"fields":3335},{"id":3333,"createdAt":3334},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":3336,"slug":3337,"articleIntro":3336,"category":3338},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[3339],{"metadata":3340,"sys":3343,"fields":3350},{"tags":3341,"concepts":3342},[],[],{"space":3344,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3346,"publishedVersion":334,"revision":62,"contentType":3348,"locale":29},{"sys":3345},{"type":12,"linkType":13,"id":14},{"sys":3347},{"id":21,"type":12,"linkType":22},{"sys":3349},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3351,"metaTitle":344,"metaDescription":345,"mainTitle":3352,"subtitle":363,"heroImage":3367,"ctaButton":386,"ctaLink":387},[343],{"data":3353,"content":3354,"nodeType":74},{},[3355,3361],{"data":3356,"content":3357,"nodeType":356},{},[3358],{"data":3359,"marks":3360,"value":355,"nodeType":82},{},[],{"data":3362,"content":3363,"nodeType":87},{},[3364],{"data":3365,"marks":3366,"value":235,"nodeType":82},{},[],{"metadata":3368,"sys":3371,"fields":3376},{"tags":3369,"concepts":3370},[],[],{"space":3372,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3374,"publishedVersion":62,"revision":44,"locale":29},{"sys":3373},{"type":12,"linkType":13,"id":14},{"sys":3375},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3377},{"url":378,"details":3378,"fileName":384,"contentType":385},{"size":380,"image":3379},{"width":382,"height":383},{"sys":3381,"fields":3384},{"id":3382,"createdAt":3383},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":3385,"slug":3386,"articleIntro":3385,"category":3387},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[3388],{"metadata":3389,"sys":3392,"fields":3399},{"tags":3390,"concepts":3391},[],[],{"space":3393,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3395,"publishedVersion":334,"revision":62,"contentType":3397,"locale":29},{"sys":3394},{"type":12,"linkType":13,"id":14},{"sys":3396},{"id":21,"type":12,"linkType":22},{"sys":3398},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3400,"metaTitle":344,"metaDescription":345,"mainTitle":3401,"subtitle":363,"heroImage":3416,"ctaButton":386,"ctaLink":387},[343],{"data":3402,"content":3403,"nodeType":74},{},[3404,3410],{"data":3405,"content":3406,"nodeType":356},{},[3407],{"data":3408,"marks":3409,"value":355,"nodeType":82},{},[],{"data":3411,"content":3412,"nodeType":87},{},[3413],{"data":3414,"marks":3415,"value":235,"nodeType":82},{},[],{"metadata":3417,"sys":3420,"fields":3425},{"tags":3418,"concepts":3419},[],[],{"space":3421,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3423,"publishedVersion":62,"revision":44,"locale":29},{"sys":3422},{"type":12,"linkType":13,"id":14},{"sys":3424},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3426},{"url":378,"details":3427,"fileName":384,"contentType":385},{"size":380,"image":3428},{"width":382,"height":383},{"sys":3430,"fields":3432},{"id":3431,"createdAt":1764},"7GH5W3gIeo0kaxv4wDjiev",{"title":3433,"slug":3434,"articleIntro":3433,"category":3435},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[3436],{"metadata":3437,"sys":3440,"fields":3447},{"tags":3438,"concepts":3439},[],[],{"space":3441,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3443,"publishedVersion":334,"revision":62,"contentType":3445,"locale":29},{"sys":3442},{"type":12,"linkType":13,"id":14},{"sys":3444},{"id":21,"type":12,"linkType":22},{"sys":3446},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3448,"metaTitle":344,"metaDescription":345,"mainTitle":3449,"subtitle":363,"heroImage":3464,"ctaButton":386,"ctaLink":387},[343],{"data":3450,"content":3451,"nodeType":74},{},[3452,3458],{"data":3453,"content":3454,"nodeType":356},{},[3455],{"data":3456,"marks":3457,"value":355,"nodeType":82},{},[],{"data":3459,"content":3460,"nodeType":87},{},[3461],{"data":3462,"marks":3463,"value":235,"nodeType":82},{},[],{"metadata":3465,"sys":3468,"fields":3473},{"tags":3466,"concepts":3467},[],[],{"space":3469,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3471,"publishedVersion":62,"revision":44,"locale":29},{"sys":3470},{"type":12,"linkType":13,"id":14},{"sys":3472},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3474},{"url":378,"details":3475,"fileName":384,"contentType":385},{"size":380,"image":3476},{"width":382,"height":383},{"sys":3478,"fields":3481},{"id":3479,"createdAt":3480},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":3482,"slug":3483,"articleIntro":3482,"category":3484},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[3485],{"metadata":3486,"sys":3489,"fields":3496},{"tags":3487,"concepts":3488},[],[],{"space":3490,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3492,"publishedVersion":334,"revision":62,"contentType":3494,"locale":29},{"sys":3491},{"type":12,"linkType":13,"id":14},{"sys":3493},{"id":21,"type":12,"linkType":22},{"sys":3495},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3497,"metaTitle":344,"metaDescription":345,"mainTitle":3498,"subtitle":363,"heroImage":3513,"ctaButton":386,"ctaLink":387},[343],{"data":3499,"content":3500,"nodeType":74},{},[3501,3507],{"data":3502,"content":3503,"nodeType":356},{},[3504],{"data":3505,"marks":3506,"value":355,"nodeType":82},{},[],{"data":3508,"content":3509,"nodeType":87},{},[3510],{"data":3511,"marks":3512,"value":235,"nodeType":82},{},[],{"metadata":3514,"sys":3517,"fields":3522},{"tags":3515,"concepts":3516},[],[],{"space":3518,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3520,"publishedVersion":62,"revision":44,"locale":29},{"sys":3519},{"type":12,"linkType":13,"id":14},{"sys":3521},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3523},{"url":378,"details":3524,"fileName":384,"contentType":385},{"size":380,"image":3525},{"width":382,"height":383},{"sys":3527,"fields":3530},{"id":3528,"createdAt":3529},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":3531,"slug":3532,"articleIntro":3531,"category":3533},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[3534],{"metadata":3535,"sys":3538,"fields":3545},{"tags":3536,"concepts":3537},[],[],{"space":3539,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3541,"publishedVersion":334,"revision":62,"contentType":3543,"locale":29},{"sys":3540},{"type":12,"linkType":13,"id":14},{"sys":3542},{"id":21,"type":12,"linkType":22},{"sys":3544},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3546,"metaTitle":344,"metaDescription":345,"mainTitle":3547,"subtitle":363,"heroImage":3562,"ctaButton":386,"ctaLink":387},[343],{"data":3548,"content":3549,"nodeType":74},{},[3550,3556],{"data":3551,"content":3552,"nodeType":356},{},[3553],{"data":3554,"marks":3555,"value":355,"nodeType":82},{},[],{"data":3557,"content":3558,"nodeType":87},{},[3559],{"data":3560,"marks":3561,"value":235,"nodeType":82},{},[],{"metadata":3563,"sys":3566,"fields":3571},{"tags":3564,"concepts":3565},[],[],{"space":3567,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3569,"publishedVersion":62,"revision":44,"locale":29},{"sys":3568},{"type":12,"linkType":13,"id":14},{"sys":3570},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3572},{"url":378,"details":3573,"fileName":384,"contentType":385},{"size":380,"image":3574},{"width":382,"height":383},{"sys":3576,"fields":3579},{"id":3577,"createdAt":3578},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":3580,"slug":3581,"articleIntro":3582,"category":3583},"Compte - 102 - Fonds fiduciaires","compte-102-fonds-fiduciaires","Compte de capitaux destiné à enregistrer les fonds reçus en fiducie par le fiduciaire dans le cadre d'une opération fiduciaire",[3584],{"metadata":3585,"sys":3588,"fields":3595},{"tags":3586,"concepts":3587},[],[],{"space":3589,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3591,"publishedVersion":334,"revision":62,"contentType":3593,"locale":29},{"sys":3590},{"type":12,"linkType":13,"id":14},{"sys":3592},{"id":21,"type":12,"linkType":22},{"sys":3594},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3596,"metaTitle":344,"metaDescription":345,"mainTitle":3597,"subtitle":363,"heroImage":3612,"ctaButton":386,"ctaLink":387},[343],{"data":3598,"content":3599,"nodeType":74},{},[3600,3606],{"data":3601,"content":3602,"nodeType":356},{},[3603],{"data":3604,"marks":3605,"value":355,"nodeType":82},{},[],{"data":3607,"content":3608,"nodeType":87},{},[3609],{"data":3610,"marks":3611,"value":235,"nodeType":82},{},[],{"metadata":3613,"sys":3616,"fields":3621},{"tags":3614,"concepts":3615},[],[],{"space":3617,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3619,"publishedVersion":62,"revision":44,"locale":29},{"sys":3618},{"type":12,"linkType":13,"id":14},{"sys":3620},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3622},{"url":378,"details":3623,"fileName":384,"contentType":385},{"size":380,"image":3624},{"width":382,"height":383},{"sys":3626,"fields":3629},{"id":3627,"createdAt":3628},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":3630,"slug":3631,"articleIntro":3630,"category":3632},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[3633],{"metadata":3634,"sys":3637,"fields":3644},{"tags":3635,"concepts":3636},[],[],{"space":3638,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3640,"publishedVersion":334,"revision":62,"contentType":3642,"locale":29},{"sys":3639},{"type":12,"linkType":13,"id":14},{"sys":3641},{"id":21,"type":12,"linkType":22},{"sys":3643},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3645,"metaTitle":344,"metaDescription":345,"mainTitle":3646,"subtitle":363,"heroImage":3661,"ctaButton":386,"ctaLink":387},[343],{"data":3647,"content":3648,"nodeType":74},{},[3649,3655],{"data":3650,"content":3651,"nodeType":356},{},[3652],{"data":3653,"marks":3654,"value":355,"nodeType":82},{},[],{"data":3656,"content":3657,"nodeType":87},{},[3658],{"data":3659,"marks":3660,"value":235,"nodeType":82},{},[],{"metadata":3662,"sys":3665,"fields":3670},{"tags":3663,"concepts":3664},[],[],{"space":3666,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3668,"publishedVersion":62,"revision":44,"locale":29},{"sys":3667},{"type":12,"linkType":13,"id":14},{"sys":3669},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3671},{"url":378,"details":3672,"fileName":384,"contentType":385},{"size":380,"image":3673},{"width":382,"height":383},{"sys":3675,"fields":3678},{"id":3676,"createdAt":3677},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":3679,"slug":3680,"articleIntro":-1,"category":3681},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[3682],{"metadata":3683,"sys":3686,"fields":3693},{"tags":3684,"concepts":3685},[],[],{"space":3687,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3689,"publishedVersion":334,"revision":62,"contentType":3691,"locale":29},{"sys":3688},{"type":12,"linkType":13,"id":14},{"sys":3690},{"id":21,"type":12,"linkType":22},{"sys":3692},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3694,"metaTitle":344,"metaDescription":345,"mainTitle":3695,"subtitle":363,"heroImage":3710,"ctaButton":386,"ctaLink":387},[343],{"data":3696,"content":3697,"nodeType":74},{},[3698,3704],{"data":3699,"content":3700,"nodeType":356},{},[3701],{"data":3702,"marks":3703,"value":355,"nodeType":82},{},[],{"data":3705,"content":3706,"nodeType":87},{},[3707],{"data":3708,"marks":3709,"value":235,"nodeType":82},{},[],{"metadata":3711,"sys":3714,"fields":3719},{"tags":3712,"concepts":3713},[],[],{"space":3715,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3717,"publishedVersion":62,"revision":44,"locale":29},{"sys":3716},{"type":12,"linkType":13,"id":14},{"sys":3718},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3720},{"url":378,"details":3721,"fileName":384,"contentType":385},{"size":380,"image":3722},{"width":382,"height":383},{"sys":3724,"fields":3727},{"id":3725,"createdAt":3726},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":3728,"slug":3729,"articleIntro":-1,"category":3730},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[3731],{"metadata":3732,"sys":3735,"fields":3742},{"tags":3733,"concepts":3734},[],[],{"space":3736,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3738,"publishedVersion":334,"revision":62,"contentType":3740,"locale":29},{"sys":3737},{"type":12,"linkType":13,"id":14},{"sys":3739},{"id":21,"type":12,"linkType":22},{"sys":3741},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3743,"metaTitle":344,"metaDescription":345,"mainTitle":3744,"subtitle":363,"heroImage":3759,"ctaButton":386,"ctaLink":387},[343],{"data":3745,"content":3746,"nodeType":74},{},[3747,3753],{"data":3748,"content":3749,"nodeType":356},{},[3750],{"data":3751,"marks":3752,"value":355,"nodeType":82},{},[],{"data":3754,"content":3755,"nodeType":87},{},[3756],{"data":3757,"marks":3758,"value":235,"nodeType":82},{},[],{"metadata":3760,"sys":3763,"fields":3768},{"tags":3761,"concepts":3762},[],[],{"space":3764,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3766,"publishedVersion":62,"revision":44,"locale":29},{"sys":3765},{"type":12,"linkType":13,"id":14},{"sys":3767},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3769},{"url":378,"details":3770,"fileName":384,"contentType":385},{"size":380,"image":3771},{"width":382,"height":383},{"sys":3773,"fields":3776},{"id":3774,"createdAt":3775},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":3777,"slug":3778,"articleIntro":3779,"category":3780},"Comment comptabiliser la CVAE ?","compte-comptable-cvae","Intégrée dans la cotisation économique territoriale (CET), la CVAE (cotisation sur la valeur ajoutée des entreprises) est associée à une autre taxe, la cotisation foncière des entreprises (CFE). La CVAE aurait dû être supprimée en 2027, mais la loi finances 2025 a reporté sa disparition à 2030. Il va donc falloir, cette année encore, déclarer, payer et comptabiliser la CVAE. Quels comptes comptables utiliser et quelles écritures appliquer ? Avant de vous lancer, assurez-vous que vous êtes bien redevable de cette cotisation locale.",[3781],{"metadata":3782,"sys":3785,"fields":3792},{"tags":3783,"concepts":3784},[],[],{"space":3786,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3788,"publishedVersion":334,"revision":62,"contentType":3790,"locale":29},{"sys":3787},{"type":12,"linkType":13,"id":14},{"sys":3789},{"id":21,"type":12,"linkType":22},{"sys":3791},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3793,"metaTitle":344,"metaDescription":345,"mainTitle":3794,"subtitle":363,"heroImage":3809,"ctaButton":386,"ctaLink":387},[343],{"data":3795,"content":3796,"nodeType":74},{},[3797,3803],{"data":3798,"content":3799,"nodeType":356},{},[3800],{"data":3801,"marks":3802,"value":355,"nodeType":82},{},[],{"data":3804,"content":3805,"nodeType":87},{},[3806],{"data":3807,"marks":3808,"value":235,"nodeType":82},{},[],{"metadata":3810,"sys":3813,"fields":3818},{"tags":3811,"concepts":3812},[],[],{"space":3814,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3816,"publishedVersion":62,"revision":44,"locale":29},{"sys":3815},{"type":12,"linkType":13,"id":14},{"sys":3817},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3819},{"url":378,"details":3820,"fileName":384,"contentType":385},{"size":380,"image":3821},{"width":382,"height":383},{"sys":3823,"fields":3826},{"id":3824,"createdAt":3825},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":3827,"slug":3828,"articleIntro":3827,"category":3829},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[3830],{"metadata":3831,"sys":3834,"fields":3841},{"tags":3832,"concepts":3833},[],[],{"space":3835,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3837,"publishedVersion":334,"revision":62,"contentType":3839,"locale":29},{"sys":3836},{"type":12,"linkType":13,"id":14},{"sys":3838},{"id":21,"type":12,"linkType":22},{"sys":3840},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3842,"metaTitle":344,"metaDescription":345,"mainTitle":3843,"subtitle":363,"heroImage":3858,"ctaButton":386,"ctaLink":387},[343],{"data":3844,"content":3845,"nodeType":74},{},[3846,3852],{"data":3847,"content":3848,"nodeType":356},{},[3849],{"data":3850,"marks":3851,"value":355,"nodeType":82},{},[],{"data":3853,"content":3854,"nodeType":87},{},[3855],{"data":3856,"marks":3857,"value":235,"nodeType":82},{},[],{"metadata":3859,"sys":3862,"fields":3867},{"tags":3860,"concepts":3861},[],[],{"space":3863,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3865,"publishedVersion":62,"revision":44,"locale":29},{"sys":3864},{"type":12,"linkType":13,"id":14},{"sys":3866},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3868},{"url":378,"details":3869,"fileName":384,"contentType":385},{"size":380,"image":3870},{"width":382,"height":383},{"sys":3872,"fields":3875},{"id":3873,"createdAt":3874},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":3876,"slug":3877,"articleIntro":3876,"category":3878},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[3879],{"metadata":3880,"sys":3883,"fields":3890},{"tags":3881,"concepts":3882},[],[],{"space":3884,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3886,"publishedVersion":334,"revision":62,"contentType":3888,"locale":29},{"sys":3885},{"type":12,"linkType":13,"id":14},{"sys":3887},{"id":21,"type":12,"linkType":22},{"sys":3889},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3891,"metaTitle":344,"metaDescription":345,"mainTitle":3892,"subtitle":363,"heroImage":3907,"ctaButton":386,"ctaLink":387},[343],{"data":3893,"content":3894,"nodeType":74},{},[3895,3901],{"data":3896,"content":3897,"nodeType":356},{},[3898],{"data":3899,"marks":3900,"value":355,"nodeType":82},{},[],{"data":3902,"content":3903,"nodeType":87},{},[3904],{"data":3905,"marks":3906,"value":235,"nodeType":82},{},[],{"metadata":3908,"sys":3911,"fields":3916},{"tags":3909,"concepts":3910},[],[],{"space":3912,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3914,"publishedVersion":62,"revision":44,"locale":29},{"sys":3913},{"type":12,"linkType":13,"id":14},{"sys":3915},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3917},{"url":378,"details":3918,"fileName":384,"contentType":385},{"size":380,"image":3919},{"width":382,"height":383},{"sys":3921,"fields":3924},{"id":3922,"createdAt":3923},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":3925,"slug":3926,"articleIntro":3925,"category":3927},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[3928],{"metadata":3929,"sys":3932,"fields":3939},{"tags":3930,"concepts":3931},[],[],{"space":3933,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3935,"publishedVersion":334,"revision":62,"contentType":3937,"locale":29},{"sys":3934},{"type":12,"linkType":13,"id":14},{"sys":3936},{"id":21,"type":12,"linkType":22},{"sys":3938},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3940,"metaTitle":344,"metaDescription":345,"mainTitle":3941,"subtitle":363,"heroImage":3956,"ctaButton":386,"ctaLink":387},[343],{"data":3942,"content":3943,"nodeType":74},{},[3944,3950],{"data":3945,"content":3946,"nodeType":356},{},[3947],{"data":3948,"marks":3949,"value":355,"nodeType":82},{},[],{"data":3951,"content":3952,"nodeType":87},{},[3953],{"data":3954,"marks":3955,"value":235,"nodeType":82},{},[],{"metadata":3957,"sys":3960,"fields":3965},{"tags":3958,"concepts":3959},[],[],{"space":3961,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":3963,"publishedVersion":62,"revision":44,"locale":29},{"sys":3962},{"type":12,"linkType":13,"id":14},{"sys":3964},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":3966},{"url":378,"details":3967,"fileName":384,"contentType":385},{"size":380,"image":3968},{"width":382,"height":383},{"sys":3970,"fields":3973},{"id":3971,"createdAt":3972},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":3974,"slug":3975,"articleIntro":3974,"category":3976},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[3977],{"metadata":3978,"sys":3981,"fields":3988},{"tags":3979,"concepts":3980},[],[],{"space":3982,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3984,"publishedVersion":334,"revision":62,"contentType":3986,"locale":29},{"sys":3983},{"type":12,"linkType":13,"id":14},{"sys":3985},{"id":21,"type":12,"linkType":22},{"sys":3987},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3989,"metaTitle":344,"metaDescription":345,"mainTitle":3990,"subtitle":363,"heroImage":4005,"ctaButton":386,"ctaLink":387},[343],{"data":3991,"content":3992,"nodeType":74},{},[3993,3999],{"data":3994,"content":3995,"nodeType":356},{},[3996],{"data":3997,"marks":3998,"value":355,"nodeType":82},{},[],{"data":4000,"content":4001,"nodeType":87},{},[4002],{"data":4003,"marks":4004,"value":235,"nodeType":82},{},[],{"metadata":4006,"sys":4009,"fields":4014},{"tags":4007,"concepts":4008},[],[],{"space":4010,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4012,"publishedVersion":62,"revision":44,"locale":29},{"sys":4011},{"type":12,"linkType":13,"id":14},{"sys":4013},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4015},{"url":378,"details":4016,"fileName":384,"contentType":385},{"size":380,"image":4017},{"width":382,"height":383},{"sys":4019,"fields":4022},{"id":4020,"createdAt":4021},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":4023,"slug":4024,"articleIntro":-1,"category":4025},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[4026],{"metadata":4027,"sys":4030,"fields":4037},{"tags":4028,"concepts":4029},[],[],{"space":4031,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4033,"publishedVersion":334,"revision":62,"contentType":4035,"locale":29},{"sys":4032},{"type":12,"linkType":13,"id":14},{"sys":4034},{"id":21,"type":12,"linkType":22},{"sys":4036},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4038,"metaTitle":344,"metaDescription":345,"mainTitle":4039,"subtitle":363,"heroImage":4054,"ctaButton":386,"ctaLink":387},[343],{"data":4040,"content":4041,"nodeType":74},{},[4042,4048],{"data":4043,"content":4044,"nodeType":356},{},[4045],{"data":4046,"marks":4047,"value":355,"nodeType":82},{},[],{"data":4049,"content":4050,"nodeType":87},{},[4051],{"data":4052,"marks":4053,"value":235,"nodeType":82},{},[],{"metadata":4055,"sys":4058,"fields":4063},{"tags":4056,"concepts":4057},[],[],{"space":4059,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4061,"publishedVersion":62,"revision":44,"locale":29},{"sys":4060},{"type":12,"linkType":13,"id":14},{"sys":4062},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4064},{"url":378,"details":4065,"fileName":384,"contentType":385},{"size":380,"image":4066},{"width":382,"height":383},{"sys":4068,"fields":4071},{"id":4069,"createdAt":4070},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":4072,"slug":4073,"articleIntro":4072,"category":4074},"Compte 6256 - Missions","compte-6256-missions",[4075],{"metadata":4076,"sys":4079,"fields":4086},{"tags":4077,"concepts":4078},[],[],{"space":4080,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4082,"publishedVersion":334,"revision":62,"contentType":4084,"locale":29},{"sys":4081},{"type":12,"linkType":13,"id":14},{"sys":4083},{"id":21,"type":12,"linkType":22},{"sys":4085},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4087,"metaTitle":344,"metaDescription":345,"mainTitle":4088,"subtitle":363,"heroImage":4103,"ctaButton":386,"ctaLink":387},[343],{"data":4089,"content":4090,"nodeType":74},{},[4091,4097],{"data":4092,"content":4093,"nodeType":356},{},[4094],{"data":4095,"marks":4096,"value":355,"nodeType":82},{},[],{"data":4098,"content":4099,"nodeType":87},{},[4100],{"data":4101,"marks":4102,"value":235,"nodeType":82},{},[],{"metadata":4104,"sys":4107,"fields":4112},{"tags":4105,"concepts":4106},[],[],{"space":4108,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4110,"publishedVersion":62,"revision":44,"locale":29},{"sys":4109},{"type":12,"linkType":13,"id":14},{"sys":4111},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4113},{"url":378,"details":4114,"fileName":384,"contentType":385},{"size":380,"image":4115},{"width":382,"height":383},{"sys":4117,"fields":4120},{"id":4118,"createdAt":4119},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":4121,"slug":4122,"articleIntro":4121,"category":4123},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[4124],{"metadata":4125,"sys":4128,"fields":4135},{"tags":4126,"concepts":4127},[],[],{"space":4129,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4131,"publishedVersion":334,"revision":62,"contentType":4133,"locale":29},{"sys":4130},{"type":12,"linkType":13,"id":14},{"sys":4132},{"id":21,"type":12,"linkType":22},{"sys":4134},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4136,"metaTitle":344,"metaDescription":345,"mainTitle":4137,"subtitle":363,"heroImage":4152,"ctaButton":386,"ctaLink":387},[343],{"data":4138,"content":4139,"nodeType":74},{},[4140,4146],{"data":4141,"content":4142,"nodeType":356},{},[4143],{"data":4144,"marks":4145,"value":355,"nodeType":82},{},[],{"data":4147,"content":4148,"nodeType":87},{},[4149],{"data":4150,"marks":4151,"value":235,"nodeType":82},{},[],{"metadata":4153,"sys":4156,"fields":4161},{"tags":4154,"concepts":4155},[],[],{"space":4157,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4159,"publishedVersion":62,"revision":44,"locale":29},{"sys":4158},{"type":12,"linkType":13,"id":14},{"sys":4160},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4162},{"url":378,"details":4163,"fileName":384,"contentType":385},{"size":380,"image":4164},{"width":382,"height":383},{"sys":4166,"fields":4169},{"id":4167,"createdAt":4168},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":4170,"slug":4171,"articleIntro":4170,"category":4172},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[4173],{"metadata":4174,"sys":4177,"fields":4184},{"tags":4175,"concepts":4176},[],[],{"space":4178,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4180,"publishedVersion":334,"revision":62,"contentType":4182,"locale":29},{"sys":4179},{"type":12,"linkType":13,"id":14},{"sys":4181},{"id":21,"type":12,"linkType":22},{"sys":4183},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4185,"metaTitle":344,"metaDescription":345,"mainTitle":4186,"subtitle":363,"heroImage":4201,"ctaButton":386,"ctaLink":387},[343],{"data":4187,"content":4188,"nodeType":74},{},[4189,4195],{"data":4190,"content":4191,"nodeType":356},{},[4192],{"data":4193,"marks":4194,"value":355,"nodeType":82},{},[],{"data":4196,"content":4197,"nodeType":87},{},[4198],{"data":4199,"marks":4200,"value":235,"nodeType":82},{},[],{"metadata":4202,"sys":4205,"fields":4210},{"tags":4203,"concepts":4204},[],[],{"space":4206,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4208,"publishedVersion":62,"revision":44,"locale":29},{"sys":4207},{"type":12,"linkType":13,"id":14},{"sys":4209},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4211},{"url":378,"details":4212,"fileName":384,"contentType":385},{"size":380,"image":4213},{"width":382,"height":383},{"sys":4215,"fields":4218},{"id":4216,"createdAt":4217},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":4219,"slug":4220,"articleIntro":-1,"category":4221},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[4222],{"metadata":4223,"sys":4226,"fields":4233},{"tags":4224,"concepts":4225},[],[],{"space":4227,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4229,"publishedVersion":334,"revision":62,"contentType":4231,"locale":29},{"sys":4228},{"type":12,"linkType":13,"id":14},{"sys":4230},{"id":21,"type":12,"linkType":22},{"sys":4232},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4234,"metaTitle":344,"metaDescription":345,"mainTitle":4235,"subtitle":363,"heroImage":4250,"ctaButton":386,"ctaLink":387},[343],{"data":4236,"content":4237,"nodeType":74},{},[4238,4244],{"data":4239,"content":4240,"nodeType":356},{},[4241],{"data":4242,"marks":4243,"value":355,"nodeType":82},{},[],{"data":4245,"content":4246,"nodeType":87},{},[4247],{"data":4248,"marks":4249,"value":235,"nodeType":82},{},[],{"metadata":4251,"sys":4254,"fields":4259},{"tags":4252,"concepts":4253},[],[],{"space":4255,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4257,"publishedVersion":62,"revision":44,"locale":29},{"sys":4256},{"type":12,"linkType":13,"id":14},{"sys":4258},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4260},{"url":378,"details":4261,"fileName":384,"contentType":385},{"size":380,"image":4262},{"width":382,"height":383},{"sys":4264,"fields":4267},{"id":4265,"createdAt":4266},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":4268,"slug":4269,"articleIntro":4268,"category":4270},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[4271],{"metadata":4272,"sys":4275,"fields":4282},{"tags":4273,"concepts":4274},[],[],{"space":4276,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4278,"publishedVersion":334,"revision":62,"contentType":4280,"locale":29},{"sys":4277},{"type":12,"linkType":13,"id":14},{"sys":4279},{"id":21,"type":12,"linkType":22},{"sys":4281},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4283,"metaTitle":344,"metaDescription":345,"mainTitle":4284,"subtitle":363,"heroImage":4299,"ctaButton":386,"ctaLink":387},[343],{"data":4285,"content":4286,"nodeType":74},{},[4287,4293],{"data":4288,"content":4289,"nodeType":356},{},[4290],{"data":4291,"marks":4292,"value":355,"nodeType":82},{},[],{"data":4294,"content":4295,"nodeType":87},{},[4296],{"data":4297,"marks":4298,"value":235,"nodeType":82},{},[],{"metadata":4300,"sys":4303,"fields":4308},{"tags":4301,"concepts":4302},[],[],{"space":4304,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4306,"publishedVersion":62,"revision":44,"locale":29},{"sys":4305},{"type":12,"linkType":13,"id":14},{"sys":4307},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4309},{"url":378,"details":4310,"fileName":384,"contentType":385},{"size":380,"image":4311},{"width":382,"height":383},{"sys":4313,"fields":4316},{"id":4314,"createdAt":4315},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":4317,"slug":4318,"articleIntro":4317,"category":4319},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[4320],{"metadata":4321,"sys":4324,"fields":4331},{"tags":4322,"concepts":4323},[],[],{"space":4325,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4327,"publishedVersion":334,"revision":62,"contentType":4329,"locale":29},{"sys":4326},{"type":12,"linkType":13,"id":14},{"sys":4328},{"id":21,"type":12,"linkType":22},{"sys":4330},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4332,"metaTitle":344,"metaDescription":345,"mainTitle":4333,"subtitle":363,"heroImage":4348,"ctaButton":386,"ctaLink":387},[343],{"data":4334,"content":4335,"nodeType":74},{},[4336,4342],{"data":4337,"content":4338,"nodeType":356},{},[4339],{"data":4340,"marks":4341,"value":355,"nodeType":82},{},[],{"data":4343,"content":4344,"nodeType":87},{},[4345],{"data":4346,"marks":4347,"value":235,"nodeType":82},{},[],{"metadata":4349,"sys":4352,"fields":4357},{"tags":4350,"concepts":4351},[],[],{"space":4353,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4355,"publishedVersion":62,"revision":44,"locale":29},{"sys":4354},{"type":12,"linkType":13,"id":14},{"sys":4356},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4358},{"url":378,"details":4359,"fileName":384,"contentType":385},{"size":380,"image":4360},{"width":382,"height":383},{"sys":4362,"fields":4365},{"id":4363,"createdAt":4364},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":4366,"slug":4367,"articleIntro":4366,"category":4368},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[4369],{"metadata":4370,"sys":4373,"fields":4380},{"tags":4371,"concepts":4372},[],[],{"space":4374,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4376,"publishedVersion":334,"revision":62,"contentType":4378,"locale":29},{"sys":4375},{"type":12,"linkType":13,"id":14},{"sys":4377},{"id":21,"type":12,"linkType":22},{"sys":4379},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4381,"metaTitle":344,"metaDescription":345,"mainTitle":4382,"subtitle":363,"heroImage":4397,"ctaButton":386,"ctaLink":387},[343],{"data":4383,"content":4384,"nodeType":74},{},[4385,4391],{"data":4386,"content":4387,"nodeType":356},{},[4388],{"data":4389,"marks":4390,"value":355,"nodeType":82},{},[],{"data":4392,"content":4393,"nodeType":87},{},[4394],{"data":4395,"marks":4396,"value":235,"nodeType":82},{},[],{"metadata":4398,"sys":4401,"fields":4406},{"tags":4399,"concepts":4400},[],[],{"space":4402,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4404,"publishedVersion":62,"revision":44,"locale":29},{"sys":4403},{"type":12,"linkType":13,"id":14},{"sys":4405},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4407},{"url":378,"details":4408,"fileName":384,"contentType":385},{"size":380,"image":4409},{"width":382,"height":383},{"sys":4411,"fields":4414},{"id":4412,"createdAt":4413},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":4415,"slug":4416,"articleIntro":4415,"category":4417},"1688 - Intérêts courus","compte-1688-interets-courus",[4418],{"metadata":4419,"sys":4422,"fields":4429},{"tags":4420,"concepts":4421},[],[],{"space":4423,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4425,"publishedVersion":334,"revision":62,"contentType":4427,"locale":29},{"sys":4424},{"type":12,"linkType":13,"id":14},{"sys":4426},{"id":21,"type":12,"linkType":22},{"sys":4428},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4430,"metaTitle":344,"metaDescription":345,"mainTitle":4431,"subtitle":363,"heroImage":4446,"ctaButton":386,"ctaLink":387},[343],{"data":4432,"content":4433,"nodeType":74},{},[4434,4440],{"data":4435,"content":4436,"nodeType":356},{},[4437],{"data":4438,"marks":4439,"value":355,"nodeType":82},{},[],{"data":4441,"content":4442,"nodeType":87},{},[4443],{"data":4444,"marks":4445,"value":235,"nodeType":82},{},[],{"metadata":4447,"sys":4450,"fields":4455},{"tags":4448,"concepts":4449},[],[],{"space":4451,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4453,"publishedVersion":62,"revision":44,"locale":29},{"sys":4452},{"type":12,"linkType":13,"id":14},{"sys":4454},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4456},{"url":378,"details":4457,"fileName":384,"contentType":385},{"size":380,"image":4458},{"width":382,"height":383},{"sys":4460,"fields":4463},{"id":4461,"createdAt":4462},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":4464,"slug":4465,"articleIntro":4464,"category":4466},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[4467],{"metadata":4468,"sys":4471,"fields":4478},{"tags":4469,"concepts":4470},[],[],{"space":4472,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4474,"publishedVersion":334,"revision":62,"contentType":4476,"locale":29},{"sys":4473},{"type":12,"linkType":13,"id":14},{"sys":4475},{"id":21,"type":12,"linkType":22},{"sys":4477},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4479,"metaTitle":344,"metaDescription":345,"mainTitle":4480,"subtitle":363,"heroImage":4495,"ctaButton":386,"ctaLink":387},[343],{"data":4481,"content":4482,"nodeType":74},{},[4483,4489],{"data":4484,"content":4485,"nodeType":356},{},[4486],{"data":4487,"marks":4488,"value":355,"nodeType":82},{},[],{"data":4490,"content":4491,"nodeType":87},{},[4492],{"data":4493,"marks":4494,"value":235,"nodeType":82},{},[],{"metadata":4496,"sys":4499,"fields":4504},{"tags":4497,"concepts":4498},[],[],{"space":4500,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4502,"publishedVersion":62,"revision":44,"locale":29},{"sys":4501},{"type":12,"linkType":13,"id":14},{"sys":4503},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4505},{"url":378,"details":4506,"fileName":384,"contentType":385},{"size":380,"image":4507},{"width":382,"height":383},{"sys":4509,"fields":4512},{"id":4510,"createdAt":4511},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":4513,"slug":4514,"articleIntro":4513,"category":4515},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[4516],{"metadata":4517,"sys":4520,"fields":4527},{"tags":4518,"concepts":4519},[],[],{"space":4521,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4523,"publishedVersion":334,"revision":62,"contentType":4525,"locale":29},{"sys":4522},{"type":12,"linkType":13,"id":14},{"sys":4524},{"id":21,"type":12,"linkType":22},{"sys":4526},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4528,"metaTitle":344,"metaDescription":345,"mainTitle":4529,"subtitle":363,"heroImage":4544,"ctaButton":386,"ctaLink":387},[343],{"data":4530,"content":4531,"nodeType":74},{},[4532,4538],{"data":4533,"content":4534,"nodeType":356},{},[4535],{"data":4536,"marks":4537,"value":355,"nodeType":82},{},[],{"data":4539,"content":4540,"nodeType":87},{},[4541],{"data":4542,"marks":4543,"value":235,"nodeType":82},{},[],{"metadata":4545,"sys":4548,"fields":4553},{"tags":4546,"concepts":4547},[],[],{"space":4549,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4551,"publishedVersion":62,"revision":44,"locale":29},{"sys":4550},{"type":12,"linkType":13,"id":14},{"sys":4552},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4554},{"url":378,"details":4555,"fileName":384,"contentType":385},{"size":380,"image":4556},{"width":382,"height":383},{"sys":4558,"fields":4561},{"id":4559,"createdAt":4560},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":4562,"slug":4563,"articleIntro":4562,"category":4564},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[4565],{"metadata":4566,"sys":4569,"fields":4576},{"tags":4567,"concepts":4568},[],[],{"space":4570,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4572,"publishedVersion":334,"revision":62,"contentType":4574,"locale":29},{"sys":4571},{"type":12,"linkType":13,"id":14},{"sys":4573},{"id":21,"type":12,"linkType":22},{"sys":4575},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4577,"metaTitle":344,"metaDescription":345,"mainTitle":4578,"subtitle":363,"heroImage":4593,"ctaButton":386,"ctaLink":387},[343],{"data":4579,"content":4580,"nodeType":74},{},[4581,4587],{"data":4582,"content":4583,"nodeType":356},{},[4584],{"data":4585,"marks":4586,"value":355,"nodeType":82},{},[],{"data":4588,"content":4589,"nodeType":87},{},[4590],{"data":4591,"marks":4592,"value":235,"nodeType":82},{},[],{"metadata":4594,"sys":4597,"fields":4602},{"tags":4595,"concepts":4596},[],[],{"space":4598,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4600,"publishedVersion":62,"revision":44,"locale":29},{"sys":4599},{"type":12,"linkType":13,"id":14},{"sys":4601},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4603},{"url":378,"details":4604,"fileName":384,"contentType":385},{"size":380,"image":4605},{"width":382,"height":383},{"sys":4607,"fields":4610},{"id":4608,"createdAt":4609},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":4611,"slug":4612,"articleIntro":4611,"category":4613},"335 - Travaux en cours","compte-335-travaux-en-cours",[4614],{"metadata":4615,"sys":4618,"fields":4625},{"tags":4616,"concepts":4617},[],[],{"space":4619,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4621,"publishedVersion":334,"revision":62,"contentType":4623,"locale":29},{"sys":4620},{"type":12,"linkType":13,"id":14},{"sys":4622},{"id":21,"type":12,"linkType":22},{"sys":4624},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4626,"metaTitle":344,"metaDescription":345,"mainTitle":4627,"subtitle":363,"heroImage":4642,"ctaButton":386,"ctaLink":387},[343],{"data":4628,"content":4629,"nodeType":74},{},[4630,4636],{"data":4631,"content":4632,"nodeType":356},{},[4633],{"data":4634,"marks":4635,"value":355,"nodeType":82},{},[],{"data":4637,"content":4638,"nodeType":87},{},[4639],{"data":4640,"marks":4641,"value":235,"nodeType":82},{},[],{"metadata":4643,"sys":4646,"fields":4651},{"tags":4644,"concepts":4645},[],[],{"space":4647,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4649,"publishedVersion":62,"revision":44,"locale":29},{"sys":4648},{"type":12,"linkType":13,"id":14},{"sys":4650},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4652},{"url":378,"details":4653,"fileName":384,"contentType":385},{"size":380,"image":4654},{"width":382,"height":383},{"sys":4656,"fields":4659},{"id":4657,"createdAt":4658},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":4660,"slug":4661,"articleIntro":4660,"category":4662},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[4663],{"metadata":4664,"sys":4667,"fields":4674},{"tags":4665,"concepts":4666},[],[],{"space":4668,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4670,"publishedVersion":334,"revision":62,"contentType":4672,"locale":29},{"sys":4669},{"type":12,"linkType":13,"id":14},{"sys":4671},{"id":21,"type":12,"linkType":22},{"sys":4673},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4675,"metaTitle":344,"metaDescription":345,"mainTitle":4676,"subtitle":363,"heroImage":4691,"ctaButton":386,"ctaLink":387},[343],{"data":4677,"content":4678,"nodeType":74},{},[4679,4685],{"data":4680,"content":4681,"nodeType":356},{},[4682],{"data":4683,"marks":4684,"value":355,"nodeType":82},{},[],{"data":4686,"content":4687,"nodeType":87},{},[4688],{"data":4689,"marks":4690,"value":235,"nodeType":82},{},[],{"metadata":4692,"sys":4695,"fields":4700},{"tags":4693,"concepts":4694},[],[],{"space":4696,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4698,"publishedVersion":62,"revision":44,"locale":29},{"sys":4697},{"type":12,"linkType":13,"id":14},{"sys":4699},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4701},{"url":378,"details":4702,"fileName":384,"contentType":385},{"size":380,"image":4703},{"width":382,"height":383},{"sys":4705,"fields":4708},{"id":4706,"createdAt":4707},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":4709,"slug":4710,"articleIntro":-1,"category":4711},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[4712],{"metadata":4713,"sys":4716,"fields":4723},{"tags":4714,"concepts":4715},[],[],{"space":4717,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4719,"publishedVersion":334,"revision":62,"contentType":4721,"locale":29},{"sys":4718},{"type":12,"linkType":13,"id":14},{"sys":4720},{"id":21,"type":12,"linkType":22},{"sys":4722},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4724,"metaTitle":344,"metaDescription":345,"mainTitle":4725,"subtitle":363,"heroImage":4740,"ctaButton":386,"ctaLink":387},[343],{"data":4726,"content":4727,"nodeType":74},{},[4728,4734],{"data":4729,"content":4730,"nodeType":356},{},[4731],{"data":4732,"marks":4733,"value":355,"nodeType":82},{},[],{"data":4735,"content":4736,"nodeType":87},{},[4737],{"data":4738,"marks":4739,"value":235,"nodeType":82},{},[],{"metadata":4741,"sys":4744,"fields":4749},{"tags":4742,"concepts":4743},[],[],{"space":4745,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4747,"publishedVersion":62,"revision":44,"locale":29},{"sys":4746},{"type":12,"linkType":13,"id":14},{"sys":4748},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4750},{"url":378,"details":4751,"fileName":384,"contentType":385},{"size":380,"image":4752},{"width":382,"height":383},{"sys":4754,"fields":4757},{"id":4755,"createdAt":4756},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":4758,"slug":4759,"articleIntro":-1,"category":4760},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[4761],{"metadata":4762,"sys":4765,"fields":4772},{"tags":4763,"concepts":4764},[],[],{"space":4766,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4768,"publishedVersion":334,"revision":62,"contentType":4770,"locale":29},{"sys":4767},{"type":12,"linkType":13,"id":14},{"sys":4769},{"id":21,"type":12,"linkType":22},{"sys":4771},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4773,"metaTitle":344,"metaDescription":345,"mainTitle":4774,"subtitle":363,"heroImage":4789,"ctaButton":386,"ctaLink":387},[343],{"data":4775,"content":4776,"nodeType":74},{},[4777,4783],{"data":4778,"content":4779,"nodeType":356},{},[4780],{"data":4781,"marks":4782,"value":355,"nodeType":82},{},[],{"data":4784,"content":4785,"nodeType":87},{},[4786],{"data":4787,"marks":4788,"value":235,"nodeType":82},{},[],{"metadata":4790,"sys":4793,"fields":4798},{"tags":4791,"concepts":4792},[],[],{"space":4794,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4796,"publishedVersion":62,"revision":44,"locale":29},{"sys":4795},{"type":12,"linkType":13,"id":14},{"sys":4797},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4799},{"url":378,"details":4800,"fileName":384,"contentType":385},{"size":380,"image":4801},{"width":382,"height":383},{"sys":4803,"fields":4806},{"id":4804,"createdAt":4805},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":4807,"slug":4808,"articleIntro":4807,"category":4809},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[4810],{"metadata":4811,"sys":4814,"fields":4821},{"tags":4812,"concepts":4813},[],[],{"space":4815,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4817,"publishedVersion":334,"revision":62,"contentType":4819,"locale":29},{"sys":4816},{"type":12,"linkType":13,"id":14},{"sys":4818},{"id":21,"type":12,"linkType":22},{"sys":4820},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4822,"metaTitle":344,"metaDescription":345,"mainTitle":4823,"subtitle":363,"heroImage":4838,"ctaButton":386,"ctaLink":387},[343],{"data":4824,"content":4825,"nodeType":74},{},[4826,4832],{"data":4827,"content":4828,"nodeType":356},{},[4829],{"data":4830,"marks":4831,"value":355,"nodeType":82},{},[],{"data":4833,"content":4834,"nodeType":87},{},[4835],{"data":4836,"marks":4837,"value":235,"nodeType":82},{},[],{"metadata":4839,"sys":4842,"fields":4847},{"tags":4840,"concepts":4841},[],[],{"space":4843,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4845,"publishedVersion":62,"revision":44,"locale":29},{"sys":4844},{"type":12,"linkType":13,"id":14},{"sys":4846},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4848},{"url":378,"details":4849,"fileName":384,"contentType":385},{"size":380,"image":4850},{"width":382,"height":383},{"sys":4852,"fields":4855},{"id":4853,"createdAt":4854},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":4856,"slug":4857,"articleIntro":4856,"category":4858},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[4859],{"metadata":4860,"sys":4863,"fields":4870},{"tags":4861,"concepts":4862},[],[],{"space":4864,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4866,"publishedVersion":334,"revision":62,"contentType":4868,"locale":29},{"sys":4865},{"type":12,"linkType":13,"id":14},{"sys":4867},{"id":21,"type":12,"linkType":22},{"sys":4869},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4871,"metaTitle":344,"metaDescription":345,"mainTitle":4872,"subtitle":363,"heroImage":4887,"ctaButton":386,"ctaLink":387},[343],{"data":4873,"content":4874,"nodeType":74},{},[4875,4881],{"data":4876,"content":4877,"nodeType":356},{},[4878],{"data":4879,"marks":4880,"value":355,"nodeType":82},{},[],{"data":4882,"content":4883,"nodeType":87},{},[4884],{"data":4885,"marks":4886,"value":235,"nodeType":82},{},[],{"metadata":4888,"sys":4891,"fields":4896},{"tags":4889,"concepts":4890},[],[],{"space":4892,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4894,"publishedVersion":62,"revision":44,"locale":29},{"sys":4893},{"type":12,"linkType":13,"id":14},{"sys":4895},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4897},{"url":378,"details":4898,"fileName":384,"contentType":385},{"size":380,"image":4899},{"width":382,"height":383},{"sys":4901,"fields":4904},{"id":4902,"createdAt":4903},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":4905,"slug":4906,"articleIntro":4905,"category":4907},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[4908],{"metadata":4909,"sys":4912,"fields":4919},{"tags":4910,"concepts":4911},[],[],{"space":4913,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4915,"publishedVersion":334,"revision":62,"contentType":4917,"locale":29},{"sys":4914},{"type":12,"linkType":13,"id":14},{"sys":4916},{"id":21,"type":12,"linkType":22},{"sys":4918},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4920,"metaTitle":344,"metaDescription":345,"mainTitle":4921,"subtitle":363,"heroImage":4936,"ctaButton":386,"ctaLink":387},[343],{"data":4922,"content":4923,"nodeType":74},{},[4924,4930],{"data":4925,"content":4926,"nodeType":356},{},[4927],{"data":4928,"marks":4929,"value":355,"nodeType":82},{},[],{"data":4931,"content":4932,"nodeType":87},{},[4933],{"data":4934,"marks":4935,"value":235,"nodeType":82},{},[],{"metadata":4937,"sys":4940,"fields":4945},{"tags":4938,"concepts":4939},[],[],{"space":4941,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4943,"publishedVersion":62,"revision":44,"locale":29},{"sys":4942},{"type":12,"linkType":13,"id":14},{"sys":4944},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4946},{"url":378,"details":4947,"fileName":384,"contentType":385},{"size":380,"image":4948},{"width":382,"height":383},{"sys":4950,"fields":4953},{"id":4951,"createdAt":4952},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":4954,"slug":4955,"articleIntro":4954,"category":4956},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[4957],{"metadata":4958,"sys":4961,"fields":4968},{"tags":4959,"concepts":4960},[],[],{"space":4962,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4964,"publishedVersion":334,"revision":62,"contentType":4966,"locale":29},{"sys":4963},{"type":12,"linkType":13,"id":14},{"sys":4965},{"id":21,"type":12,"linkType":22},{"sys":4967},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4969,"metaTitle":344,"metaDescription":345,"mainTitle":4970,"subtitle":363,"heroImage":4985,"ctaButton":386,"ctaLink":387},[343],{"data":4971,"content":4972,"nodeType":74},{},[4973,4979],{"data":4974,"content":4975,"nodeType":356},{},[4976],{"data":4977,"marks":4978,"value":355,"nodeType":82},{},[],{"data":4980,"content":4981,"nodeType":87},{},[4982],{"data":4983,"marks":4984,"value":235,"nodeType":82},{},[],{"metadata":4986,"sys":4989,"fields":4994},{"tags":4987,"concepts":4988},[],[],{"space":4990,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":4992,"publishedVersion":62,"revision":44,"locale":29},{"sys":4991},{"type":12,"linkType":13,"id":14},{"sys":4993},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":4995},{"url":378,"details":4996,"fileName":384,"contentType":385},{"size":380,"image":4997},{"width":382,"height":383},{"sys":4999,"fields":5002},{"id":5000,"createdAt":5001},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":5003,"slug":5004,"articleIntro":5003,"category":5005},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[5006],{"metadata":5007,"sys":5010,"fields":5017},{"tags":5008,"concepts":5009},[],[],{"space":5011,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5013,"publishedVersion":334,"revision":62,"contentType":5015,"locale":29},{"sys":5012},{"type":12,"linkType":13,"id":14},{"sys":5014},{"id":21,"type":12,"linkType":22},{"sys":5016},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5018,"metaTitle":344,"metaDescription":345,"mainTitle":5019,"subtitle":363,"heroImage":5034,"ctaButton":386,"ctaLink":387},[343],{"data":5020,"content":5021,"nodeType":74},{},[5022,5028],{"data":5023,"content":5024,"nodeType":356},{},[5025],{"data":5026,"marks":5027,"value":355,"nodeType":82},{},[],{"data":5029,"content":5030,"nodeType":87},{},[5031],{"data":5032,"marks":5033,"value":235,"nodeType":82},{},[],{"metadata":5035,"sys":5038,"fields":5043},{"tags":5036,"concepts":5037},[],[],{"space":5039,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5041,"publishedVersion":62,"revision":44,"locale":29},{"sys":5040},{"type":12,"linkType":13,"id":14},{"sys":5042},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5044},{"url":378,"details":5045,"fileName":384,"contentType":385},{"size":380,"image":5046},{"width":382,"height":383},{"sys":5048,"fields":5051},{"id":5049,"createdAt":5050},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":5052,"slug":5053,"articleIntro":5052,"category":5054},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[5055],{"metadata":5056,"sys":5059,"fields":5066},{"tags":5057,"concepts":5058},[],[],{"space":5060,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5062,"publishedVersion":334,"revision":62,"contentType":5064,"locale":29},{"sys":5061},{"type":12,"linkType":13,"id":14},{"sys":5063},{"id":21,"type":12,"linkType":22},{"sys":5065},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5067,"metaTitle":344,"metaDescription":345,"mainTitle":5068,"subtitle":363,"heroImage":5083,"ctaButton":386,"ctaLink":387},[343],{"data":5069,"content":5070,"nodeType":74},{},[5071,5077],{"data":5072,"content":5073,"nodeType":356},{},[5074],{"data":5075,"marks":5076,"value":355,"nodeType":82},{},[],{"data":5078,"content":5079,"nodeType":87},{},[5080],{"data":5081,"marks":5082,"value":235,"nodeType":82},{},[],{"metadata":5084,"sys":5087,"fields":5092},{"tags":5085,"concepts":5086},[],[],{"space":5088,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5090,"publishedVersion":62,"revision":44,"locale":29},{"sys":5089},{"type":12,"linkType":13,"id":14},{"sys":5091},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5093},{"url":378,"details":5094,"fileName":384,"contentType":385},{"size":380,"image":5095},{"width":382,"height":383},{"sys":5097,"fields":5100},{"id":5098,"createdAt":5099},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":5101,"slug":5102,"articleIntro":5101,"category":5103},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[5104],{"metadata":5105,"sys":5108,"fields":5115},{"tags":5106,"concepts":5107},[],[],{"space":5109,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5111,"publishedVersion":334,"revision":62,"contentType":5113,"locale":29},{"sys":5110},{"type":12,"linkType":13,"id":14},{"sys":5112},{"id":21,"type":12,"linkType":22},{"sys":5114},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5116,"metaTitle":344,"metaDescription":345,"mainTitle":5117,"subtitle":363,"heroImage":5132,"ctaButton":386,"ctaLink":387},[343],{"data":5118,"content":5119,"nodeType":74},{},[5120,5126],{"data":5121,"content":5122,"nodeType":356},{},[5123],{"data":5124,"marks":5125,"value":355,"nodeType":82},{},[],{"data":5127,"content":5128,"nodeType":87},{},[5129],{"data":5130,"marks":5131,"value":235,"nodeType":82},{},[],{"metadata":5133,"sys":5136,"fields":5141},{"tags":5134,"concepts":5135},[],[],{"space":5137,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5139,"publishedVersion":62,"revision":44,"locale":29},{"sys":5138},{"type":12,"linkType":13,"id":14},{"sys":5140},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5142},{"url":378,"details":5143,"fileName":384,"contentType":385},{"size":380,"image":5144},{"width":382,"height":383},{"sys":5146,"fields":5149},{"id":5147,"createdAt":5148},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":5150,"slug":5151,"articleIntro":5150,"category":5152},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[5153],{"metadata":5154,"sys":5157,"fields":5164},{"tags":5155,"concepts":5156},[],[],{"space":5158,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5160,"publishedVersion":334,"revision":62,"contentType":5162,"locale":29},{"sys":5159},{"type":12,"linkType":13,"id":14},{"sys":5161},{"id":21,"type":12,"linkType":22},{"sys":5163},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5165,"metaTitle":344,"metaDescription":345,"mainTitle":5166,"subtitle":363,"heroImage":5181,"ctaButton":386,"ctaLink":387},[343],{"data":5167,"content":5168,"nodeType":74},{},[5169,5175],{"data":5170,"content":5171,"nodeType":356},{},[5172],{"data":5173,"marks":5174,"value":355,"nodeType":82},{},[],{"data":5176,"content":5177,"nodeType":87},{},[5178],{"data":5179,"marks":5180,"value":235,"nodeType":82},{},[],{"metadata":5182,"sys":5185,"fields":5190},{"tags":5183,"concepts":5184},[],[],{"space":5186,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5188,"publishedVersion":62,"revision":44,"locale":29},{"sys":5187},{"type":12,"linkType":13,"id":14},{"sys":5189},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5191},{"url":378,"details":5192,"fileName":384,"contentType":385},{"size":380,"image":5193},{"width":382,"height":383},{"sys":5195,"fields":5198},{"id":5196,"createdAt":5197},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":5199,"slug":5200,"articleIntro":5199,"category":5201},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[5202],{"metadata":5203,"sys":5206,"fields":5213},{"tags":5204,"concepts":5205},[],[],{"space":5207,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5209,"publishedVersion":334,"revision":62,"contentType":5211,"locale":29},{"sys":5208},{"type":12,"linkType":13,"id":14},{"sys":5210},{"id":21,"type":12,"linkType":22},{"sys":5212},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5214,"metaTitle":344,"metaDescription":345,"mainTitle":5215,"subtitle":363,"heroImage":5230,"ctaButton":386,"ctaLink":387},[343],{"data":5216,"content":5217,"nodeType":74},{},[5218,5224],{"data":5219,"content":5220,"nodeType":356},{},[5221],{"data":5222,"marks":5223,"value":355,"nodeType":82},{},[],{"data":5225,"content":5226,"nodeType":87},{},[5227],{"data":5228,"marks":5229,"value":235,"nodeType":82},{},[],{"metadata":5231,"sys":5234,"fields":5239},{"tags":5232,"concepts":5233},[],[],{"space":5235,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5237,"publishedVersion":62,"revision":44,"locale":29},{"sys":5236},{"type":12,"linkType":13,"id":14},{"sys":5238},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5240},{"url":378,"details":5241,"fileName":384,"contentType":385},{"size":380,"image":5242},{"width":382,"height":383},{"sys":5244,"fields":5247},{"id":5245,"createdAt":5246},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":5248,"slug":5249,"articleIntro":5250,"category":5251},"Le PCA : plan comptable pour les associations","plan-comptable-associations","Bienvenue dans le monde de la comptabilité des associations ! Comprendre le plan comptable spécifique aux associations est crucial pour une gestion saine et transparente. Que vous soyez une petite association ou une grande structure, ce guide vous aidera à naviguer entre les obligations légales, le bilan et les changements récents. Comment lire un plan comptable détaillé et quand utiliser des comptes spécifiques comme le 6236 ou le 771. N'oubliez pas, une bonne comptabilité est la clé de la réussite de votre association.",[5252],{"metadata":5253,"sys":5256,"fields":5263},{"tags":5254,"concepts":5255},[],[],{"space":5257,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5259,"publishedVersion":334,"revision":62,"contentType":5261,"locale":29},{"sys":5258},{"type":12,"linkType":13,"id":14},{"sys":5260},{"id":21,"type":12,"linkType":22},{"sys":5262},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5264,"metaTitle":344,"metaDescription":345,"mainTitle":5265,"subtitle":363,"heroImage":5280,"ctaButton":386,"ctaLink":387},[343],{"data":5266,"content":5267,"nodeType":74},{},[5268,5274],{"data":5269,"content":5270,"nodeType":356},{},[5271],{"data":5272,"marks":5273,"value":355,"nodeType":82},{},[],{"data":5275,"content":5276,"nodeType":87},{},[5277],{"data":5278,"marks":5279,"value":235,"nodeType":82},{},[],{"metadata":5281,"sys":5284,"fields":5289},{"tags":5282,"concepts":5283},[],[],{"space":5285,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5287,"publishedVersion":62,"revision":44,"locale":29},{"sys":5286},{"type":12,"linkType":13,"id":14},{"sys":5288},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5290},{"url":378,"details":5291,"fileName":384,"contentType":385},{"size":380,"image":5292},{"width":382,"height":383},{"sys":5294,"fields":5297},{"id":5295,"createdAt":5296},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":5298,"slug":5299,"articleIntro":-1,"category":5300},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[5301],{"metadata":5302,"sys":5305,"fields":5312},{"tags":5303,"concepts":5304},[],[],{"space":5306,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5308,"publishedVersion":334,"revision":62,"contentType":5310,"locale":29},{"sys":5307},{"type":12,"linkType":13,"id":14},{"sys":5309},{"id":21,"type":12,"linkType":22},{"sys":5311},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5313,"metaTitle":344,"metaDescription":345,"mainTitle":5314,"subtitle":363,"heroImage":5329,"ctaButton":386,"ctaLink":387},[343],{"data":5315,"content":5316,"nodeType":74},{},[5317,5323],{"data":5318,"content":5319,"nodeType":356},{},[5320],{"data":5321,"marks":5322,"value":355,"nodeType":82},{},[],{"data":5324,"content":5325,"nodeType":87},{},[5326],{"data":5327,"marks":5328,"value":235,"nodeType":82},{},[],{"metadata":5330,"sys":5333,"fields":5338},{"tags":5331,"concepts":5332},[],[],{"space":5334,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5336,"publishedVersion":62,"revision":44,"locale":29},{"sys":5335},{"type":12,"linkType":13,"id":14},{"sys":5337},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5339},{"url":378,"details":5340,"fileName":384,"contentType":385},{"size":380,"image":5341},{"width":382,"height":383},{"sys":5343,"fields":5346},{"id":5344,"createdAt":5345},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":5347,"slug":5348,"articleIntro":-1,"category":5349},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[5350],{"metadata":5351,"sys":5354,"fields":5361},{"tags":5352,"concepts":5353},[],[],{"space":5355,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5357,"publishedVersion":334,"revision":62,"contentType":5359,"locale":29},{"sys":5356},{"type":12,"linkType":13,"id":14},{"sys":5358},{"id":21,"type":12,"linkType":22},{"sys":5360},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5362,"metaTitle":344,"metaDescription":345,"mainTitle":5363,"subtitle":363,"heroImage":5378,"ctaButton":386,"ctaLink":387},[343],{"data":5364,"content":5365,"nodeType":74},{},[5366,5372],{"data":5367,"content":5368,"nodeType":356},{},[5369],{"data":5370,"marks":5371,"value":355,"nodeType":82},{},[],{"data":5373,"content":5374,"nodeType":87},{},[5375],{"data":5376,"marks":5377,"value":235,"nodeType":82},{},[],{"metadata":5379,"sys":5382,"fields":5387},{"tags":5380,"concepts":5381},[],[],{"space":5383,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5385,"publishedVersion":62,"revision":44,"locale":29},{"sys":5384},{"type":12,"linkType":13,"id":14},{"sys":5386},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5388},{"url":378,"details":5389,"fileName":384,"contentType":385},{"size":380,"image":5390},{"width":382,"height":383},{"sys":5392,"fields":5395},{"id":5393,"createdAt":5394},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":5396,"slug":5397,"articleIntro":5396,"category":5398},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[5399],{"metadata":5400,"sys":5403,"fields":5410},{"tags":5401,"concepts":5402},[],[],{"space":5404,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5406,"publishedVersion":334,"revision":62,"contentType":5408,"locale":29},{"sys":5405},{"type":12,"linkType":13,"id":14},{"sys":5407},{"id":21,"type":12,"linkType":22},{"sys":5409},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5411,"metaTitle":344,"metaDescription":345,"mainTitle":5412,"subtitle":363,"heroImage":5427,"ctaButton":386,"ctaLink":387},[343],{"data":5413,"content":5414,"nodeType":74},{},[5415,5421],{"data":5416,"content":5417,"nodeType":356},{},[5418],{"data":5419,"marks":5420,"value":355,"nodeType":82},{},[],{"data":5422,"content":5423,"nodeType":87},{},[5424],{"data":5425,"marks":5426,"value":235,"nodeType":82},{},[],{"metadata":5428,"sys":5431,"fields":5436},{"tags":5429,"concepts":5430},[],[],{"space":5432,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5434,"publishedVersion":62,"revision":44,"locale":29},{"sys":5433},{"type":12,"linkType":13,"id":14},{"sys":5435},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5437},{"url":378,"details":5438,"fileName":384,"contentType":385},{"size":380,"image":5439},{"width":382,"height":383},{"sys":5441,"fields":5444},{"id":5442,"createdAt":5443},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":5445,"slug":5446,"articleIntro":5445,"category":5447},"6161 - Multirisques","compte-6161-multirisques",[5448],{"metadata":5449,"sys":5452,"fields":5459},{"tags":5450,"concepts":5451},[],[],{"space":5453,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5455,"publishedVersion":334,"revision":62,"contentType":5457,"locale":29},{"sys":5454},{"type":12,"linkType":13,"id":14},{"sys":5456},{"id":21,"type":12,"linkType":22},{"sys":5458},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5460,"metaTitle":344,"metaDescription":345,"mainTitle":5461,"subtitle":363,"heroImage":5476,"ctaButton":386,"ctaLink":387},[343],{"data":5462,"content":5463,"nodeType":74},{},[5464,5470],{"data":5465,"content":5466,"nodeType":356},{},[5467],{"data":5468,"marks":5469,"value":355,"nodeType":82},{},[],{"data":5471,"content":5472,"nodeType":87},{},[5473],{"data":5474,"marks":5475,"value":235,"nodeType":82},{},[],{"metadata":5477,"sys":5480,"fields":5485},{"tags":5478,"concepts":5479},[],[],{"space":5481,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5483,"publishedVersion":62,"revision":44,"locale":29},{"sys":5482},{"type":12,"linkType":13,"id":14},{"sys":5484},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5486},{"url":378,"details":5487,"fileName":384,"contentType":385},{"size":380,"image":5488},{"width":382,"height":383},{"sys":5490,"fields":5493},{"id":5491,"createdAt":5492},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":5494,"slug":5495,"articleIntro":-1,"category":5496},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[5497],{"metadata":5498,"sys":5501,"fields":5508},{"tags":5499,"concepts":5500},[],[],{"space":5502,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5504,"publishedVersion":334,"revision":62,"contentType":5506,"locale":29},{"sys":5503},{"type":12,"linkType":13,"id":14},{"sys":5505},{"id":21,"type":12,"linkType":22},{"sys":5507},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5509,"metaTitle":344,"metaDescription":345,"mainTitle":5510,"subtitle":363,"heroImage":5525,"ctaButton":386,"ctaLink":387},[343],{"data":5511,"content":5512,"nodeType":74},{},[5513,5519],{"data":5514,"content":5515,"nodeType":356},{},[5516],{"data":5517,"marks":5518,"value":355,"nodeType":82},{},[],{"data":5520,"content":5521,"nodeType":87},{},[5522],{"data":5523,"marks":5524,"value":235,"nodeType":82},{},[],{"metadata":5526,"sys":5529,"fields":5534},{"tags":5527,"concepts":5528},[],[],{"space":5530,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5532,"publishedVersion":62,"revision":44,"locale":29},{"sys":5531},{"type":12,"linkType":13,"id":14},{"sys":5533},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5535},{"url":378,"details":5536,"fileName":384,"contentType":385},{"size":380,"image":5537},{"width":382,"height":383},{"sys":5539,"fields":5542},{"id":5540,"createdAt":5541},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":5543,"slug":5544,"articleIntro":-1,"category":5545},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[5546],{"metadata":5547,"sys":5550,"fields":5557},{"tags":5548,"concepts":5549},[],[],{"space":5551,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5553,"publishedVersion":334,"revision":62,"contentType":5555,"locale":29},{"sys":5552},{"type":12,"linkType":13,"id":14},{"sys":5554},{"id":21,"type":12,"linkType":22},{"sys":5556},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5558,"metaTitle":344,"metaDescription":345,"mainTitle":5559,"subtitle":363,"heroImage":5574,"ctaButton":386,"ctaLink":387},[343],{"data":5560,"content":5561,"nodeType":74},{},[5562,5568],{"data":5563,"content":5564,"nodeType":356},{},[5565],{"data":5566,"marks":5567,"value":355,"nodeType":82},{},[],{"data":5569,"content":5570,"nodeType":87},{},[5571],{"data":5572,"marks":5573,"value":235,"nodeType":82},{},[],{"metadata":5575,"sys":5578,"fields":5583},{"tags":5576,"concepts":5577},[],[],{"space":5579,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5581,"publishedVersion":62,"revision":44,"locale":29},{"sys":5580},{"type":12,"linkType":13,"id":14},{"sys":5582},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5584},{"url":378,"details":5585,"fileName":384,"contentType":385},{"size":380,"image":5586},{"width":382,"height":383},{"sys":5588,"fields":5591},{"id":5589,"createdAt":5590},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":5592,"slug":5593,"articleIntro":5592,"category":5594},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[5595],{"metadata":5596,"sys":5599,"fields":5606},{"tags":5597,"concepts":5598},[],[],{"space":5600,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5602,"publishedVersion":334,"revision":62,"contentType":5604,"locale":29},{"sys":5601},{"type":12,"linkType":13,"id":14},{"sys":5603},{"id":21,"type":12,"linkType":22},{"sys":5605},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5607,"metaTitle":344,"metaDescription":345,"mainTitle":5608,"subtitle":363,"heroImage":5623,"ctaButton":386,"ctaLink":387},[343],{"data":5609,"content":5610,"nodeType":74},{},[5611,5617],{"data":5612,"content":5613,"nodeType":356},{},[5614],{"data":5615,"marks":5616,"value":355,"nodeType":82},{},[],{"data":5618,"content":5619,"nodeType":87},{},[5620],{"data":5621,"marks":5622,"value":235,"nodeType":82},{},[],{"metadata":5624,"sys":5627,"fields":5632},{"tags":5625,"concepts":5626},[],[],{"space":5628,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5630,"publishedVersion":62,"revision":44,"locale":29},{"sys":5629},{"type":12,"linkType":13,"id":14},{"sys":5631},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5633},{"url":378,"details":5634,"fileName":384,"contentType":385},{"size":380,"image":5635},{"width":382,"height":383},{"sys":5637,"fields":5640},{"id":5638,"createdAt":5639},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":5641,"slug":5642,"articleIntro":5641,"category":5643},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[5644],{"metadata":5645,"sys":5648,"fields":5655},{"tags":5646,"concepts":5647},[],[],{"space":5649,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5651,"publishedVersion":334,"revision":62,"contentType":5653,"locale":29},{"sys":5650},{"type":12,"linkType":13,"id":14},{"sys":5652},{"id":21,"type":12,"linkType":22},{"sys":5654},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5656,"metaTitle":344,"metaDescription":345,"mainTitle":5657,"subtitle":363,"heroImage":5672,"ctaButton":386,"ctaLink":387},[343],{"data":5658,"content":5659,"nodeType":74},{},[5660,5666],{"data":5661,"content":5662,"nodeType":356},{},[5663],{"data":5664,"marks":5665,"value":355,"nodeType":82},{},[],{"data":5667,"content":5668,"nodeType":87},{},[5669],{"data":5670,"marks":5671,"value":235,"nodeType":82},{},[],{"metadata":5673,"sys":5676,"fields":5681},{"tags":5674,"concepts":5675},[],[],{"space":5677,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5679,"publishedVersion":62,"revision":44,"locale":29},{"sys":5678},{"type":12,"linkType":13,"id":14},{"sys":5680},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5682},{"url":378,"details":5683,"fileName":384,"contentType":385},{"size":380,"image":5684},{"width":382,"height":383},{"sys":5686,"fields":5689},{"id":5687,"createdAt":5688},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":5690,"slug":5691,"articleIntro":-1,"category":5692},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[5693],{"metadata":5694,"sys":5697,"fields":5704},{"tags":5695,"concepts":5696},[],[],{"space":5698,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5700,"publishedVersion":334,"revision":62,"contentType":5702,"locale":29},{"sys":5699},{"type":12,"linkType":13,"id":14},{"sys":5701},{"id":21,"type":12,"linkType":22},{"sys":5703},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5705,"metaTitle":344,"metaDescription":345,"mainTitle":5706,"subtitle":363,"heroImage":5721,"ctaButton":386,"ctaLink":387},[343],{"data":5707,"content":5708,"nodeType":74},{},[5709,5715],{"data":5710,"content":5711,"nodeType":356},{},[5712],{"data":5713,"marks":5714,"value":355,"nodeType":82},{},[],{"data":5716,"content":5717,"nodeType":87},{},[5718],{"data":5719,"marks":5720,"value":235,"nodeType":82},{},[],{"metadata":5722,"sys":5725,"fields":5730},{"tags":5723,"concepts":5724},[],[],{"space":5726,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5728,"publishedVersion":62,"revision":44,"locale":29},{"sys":5727},{"type":12,"linkType":13,"id":14},{"sys":5729},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5731},{"url":378,"details":5732,"fileName":384,"contentType":385},{"size":380,"image":5733},{"width":382,"height":383},{"sys":5735,"fields":5738},{"id":5736,"createdAt":5737},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":5739,"slug":5740,"articleIntro":5739,"category":5741},"Compte 502 - Actions propres","compte-502-actions-propres",[5742],{"metadata":5743,"sys":5746,"fields":5753},{"tags":5744,"concepts":5745},[],[],{"space":5747,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5749,"publishedVersion":334,"revision":62,"contentType":5751,"locale":29},{"sys":5748},{"type":12,"linkType":13,"id":14},{"sys":5750},{"id":21,"type":12,"linkType":22},{"sys":5752},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5754,"metaTitle":344,"metaDescription":345,"mainTitle":5755,"subtitle":363,"heroImage":5770,"ctaButton":386,"ctaLink":387},[343],{"data":5756,"content":5757,"nodeType":74},{},[5758,5764],{"data":5759,"content":5760,"nodeType":356},{},[5761],{"data":5762,"marks":5763,"value":355,"nodeType":82},{},[],{"data":5765,"content":5766,"nodeType":87},{},[5767],{"data":5768,"marks":5769,"value":235,"nodeType":82},{},[],{"metadata":5771,"sys":5774,"fields":5779},{"tags":5772,"concepts":5773},[],[],{"space":5775,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5777,"publishedVersion":62,"revision":44,"locale":29},{"sys":5776},{"type":12,"linkType":13,"id":14},{"sys":5778},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5780},{"url":378,"details":5781,"fileName":384,"contentType":385},{"size":380,"image":5782},{"width":382,"height":383},{"sys":5784,"fields":5787},{"id":5785,"createdAt":5786},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":5788,"slug":5789,"articleIntro":5788,"category":5790},"78174 - Créances","compte-78174-creances",[5791],{"metadata":5792,"sys":5795,"fields":5802},{"tags":5793,"concepts":5794},[],[],{"space":5796,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5798,"publishedVersion":334,"revision":62,"contentType":5800,"locale":29},{"sys":5797},{"type":12,"linkType":13,"id":14},{"sys":5799},{"id":21,"type":12,"linkType":22},{"sys":5801},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5803,"metaTitle":344,"metaDescription":345,"mainTitle":5804,"subtitle":363,"heroImage":5819,"ctaButton":386,"ctaLink":387},[343],{"data":5805,"content":5806,"nodeType":74},{},[5807,5813],{"data":5808,"content":5809,"nodeType":356},{},[5810],{"data":5811,"marks":5812,"value":355,"nodeType":82},{},[],{"data":5814,"content":5815,"nodeType":87},{},[5816],{"data":5817,"marks":5818,"value":235,"nodeType":82},{},[],{"metadata":5820,"sys":5823,"fields":5828},{"tags":5821,"concepts":5822},[],[],{"space":5824,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5826,"publishedVersion":62,"revision":44,"locale":29},{"sys":5825},{"type":12,"linkType":13,"id":14},{"sys":5827},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5829},{"url":378,"details":5830,"fileName":384,"contentType":385},{"size":380,"image":5831},{"width":382,"height":383},{"sys":5833,"fields":5836},{"id":5834,"createdAt":5835},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":5837,"slug":5838,"articleIntro":5837,"category":5839},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[5840],{"metadata":5841,"sys":5844,"fields":5851},{"tags":5842,"concepts":5843},[],[],{"space":5845,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5847,"publishedVersion":334,"revision":62,"contentType":5849,"locale":29},{"sys":5846},{"type":12,"linkType":13,"id":14},{"sys":5848},{"id":21,"type":12,"linkType":22},{"sys":5850},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5852,"metaTitle":344,"metaDescription":345,"mainTitle":5853,"subtitle":363,"heroImage":5868,"ctaButton":386,"ctaLink":387},[343],{"data":5854,"content":5855,"nodeType":74},{},[5856,5862],{"data":5857,"content":5858,"nodeType":356},{},[5859],{"data":5860,"marks":5861,"value":355,"nodeType":82},{},[],{"data":5863,"content":5864,"nodeType":87},{},[5865],{"data":5866,"marks":5867,"value":235,"nodeType":82},{},[],{"metadata":5869,"sys":5872,"fields":5877},{"tags":5870,"concepts":5871},[],[],{"space":5873,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5875,"publishedVersion":62,"revision":44,"locale":29},{"sys":5874},{"type":12,"linkType":13,"id":14},{"sys":5876},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5878},{"url":378,"details":5879,"fileName":384,"contentType":385},{"size":380,"image":5880},{"width":382,"height":383},{"sys":5882,"fields":5885},{"id":5883,"createdAt":5884},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":5886,"slug":5887,"articleIntro":5886,"category":5888},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[5889],{"metadata":5890,"sys":5893,"fields":5900},{"tags":5891,"concepts":5892},[],[],{"space":5894,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5896,"publishedVersion":334,"revision":62,"contentType":5898,"locale":29},{"sys":5895},{"type":12,"linkType":13,"id":14},{"sys":5897},{"id":21,"type":12,"linkType":22},{"sys":5899},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5901,"metaTitle":344,"metaDescription":345,"mainTitle":5902,"subtitle":363,"heroImage":5917,"ctaButton":386,"ctaLink":387},[343],{"data":5903,"content":5904,"nodeType":74},{},[5905,5911],{"data":5906,"content":5907,"nodeType":356},{},[5908],{"data":5909,"marks":5910,"value":355,"nodeType":82},{},[],{"data":5912,"content":5913,"nodeType":87},{},[5914],{"data":5915,"marks":5916,"value":235,"nodeType":82},{},[],{"metadata":5918,"sys":5921,"fields":5926},{"tags":5919,"concepts":5920},[],[],{"space":5922,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5924,"publishedVersion":62,"revision":44,"locale":29},{"sys":5923},{"type":12,"linkType":13,"id":14},{"sys":5925},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5927},{"url":378,"details":5928,"fileName":384,"contentType":385},{"size":380,"image":5929},{"width":382,"height":383},{"sys":5931,"fields":5934},{"id":5932,"createdAt":5933},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":5935,"slug":5936,"articleIntro":5935,"category":5937},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[5938],{"metadata":5939,"sys":5942,"fields":5949},{"tags":5940,"concepts":5941},[],[],{"space":5943,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5945,"publishedVersion":334,"revision":62,"contentType":5947,"locale":29},{"sys":5944},{"type":12,"linkType":13,"id":14},{"sys":5946},{"id":21,"type":12,"linkType":22},{"sys":5948},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5950,"metaTitle":344,"metaDescription":345,"mainTitle":5951,"subtitle":363,"heroImage":5966,"ctaButton":386,"ctaLink":387},[343],{"data":5952,"content":5953,"nodeType":74},{},[5954,5960],{"data":5955,"content":5956,"nodeType":356},{},[5957],{"data":5958,"marks":5959,"value":355,"nodeType":82},{},[],{"data":5961,"content":5962,"nodeType":87},{},[5963],{"data":5964,"marks":5965,"value":235,"nodeType":82},{},[],{"metadata":5967,"sys":5970,"fields":5975},{"tags":5968,"concepts":5969},[],[],{"space":5971,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":5973,"publishedVersion":62,"revision":44,"locale":29},{"sys":5972},{"type":12,"linkType":13,"id":14},{"sys":5974},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":5976},{"url":378,"details":5977,"fileName":384,"contentType":385},{"size":380,"image":5978},{"width":382,"height":383},{"sys":5980,"fields":5983},{"id":5981,"createdAt":5982},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":5984,"slug":5985,"articleIntro":-1,"category":5986},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[5987],{"metadata":5988,"sys":5991,"fields":5998},{"tags":5989,"concepts":5990},[],[],{"space":5992,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5994,"publishedVersion":334,"revision":62,"contentType":5996,"locale":29},{"sys":5993},{"type":12,"linkType":13,"id":14},{"sys":5995},{"id":21,"type":12,"linkType":22},{"sys":5997},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5999,"metaTitle":344,"metaDescription":345,"mainTitle":6000,"subtitle":363,"heroImage":6015,"ctaButton":386,"ctaLink":387},[343],{"data":6001,"content":6002,"nodeType":74},{},[6003,6009],{"data":6004,"content":6005,"nodeType":356},{},[6006],{"data":6007,"marks":6008,"value":355,"nodeType":82},{},[],{"data":6010,"content":6011,"nodeType":87},{},[6012],{"data":6013,"marks":6014,"value":235,"nodeType":82},{},[],{"metadata":6016,"sys":6019,"fields":6024},{"tags":6017,"concepts":6018},[],[],{"space":6020,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6022,"publishedVersion":62,"revision":44,"locale":29},{"sys":6021},{"type":12,"linkType":13,"id":14},{"sys":6023},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6025},{"url":378,"details":6026,"fileName":384,"contentType":385},{"size":380,"image":6027},{"width":382,"height":383},{"sys":6029,"fields":6032},{"id":6030,"createdAt":6031},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":6033,"slug":6034,"articleIntro":-1,"category":6035},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[6036],{"metadata":6037,"sys":6040,"fields":6047},{"tags":6038,"concepts":6039},[],[],{"space":6041,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6043,"publishedVersion":334,"revision":62,"contentType":6045,"locale":29},{"sys":6042},{"type":12,"linkType":13,"id":14},{"sys":6044},{"id":21,"type":12,"linkType":22},{"sys":6046},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6048,"metaTitle":344,"metaDescription":345,"mainTitle":6049,"subtitle":363,"heroImage":6064,"ctaButton":386,"ctaLink":387},[343],{"data":6050,"content":6051,"nodeType":74},{},[6052,6058],{"data":6053,"content":6054,"nodeType":356},{},[6055],{"data":6056,"marks":6057,"value":355,"nodeType":82},{},[],{"data":6059,"content":6060,"nodeType":87},{},[6061],{"data":6062,"marks":6063,"value":235,"nodeType":82},{},[],{"metadata":6065,"sys":6068,"fields":6073},{"tags":6066,"concepts":6067},[],[],{"space":6069,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6071,"publishedVersion":62,"revision":44,"locale":29},{"sys":6070},{"type":12,"linkType":13,"id":14},{"sys":6072},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6074},{"url":378,"details":6075,"fileName":384,"contentType":385},{"size":380,"image":6076},{"width":382,"height":383},{"sys":6078,"fields":6081},{"id":6079,"createdAt":6080},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":6082,"slug":6083,"articleIntro":6082,"category":6084},"2185 - Cheptel","compte-2185-cheptel",[6085],{"metadata":6086,"sys":6089,"fields":6096},{"tags":6087,"concepts":6088},[],[],{"space":6090,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6092,"publishedVersion":334,"revision":62,"contentType":6094,"locale":29},{"sys":6091},{"type":12,"linkType":13,"id":14},{"sys":6093},{"id":21,"type":12,"linkType":22},{"sys":6095},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6097,"metaTitle":344,"metaDescription":345,"mainTitle":6098,"subtitle":363,"heroImage":6113,"ctaButton":386,"ctaLink":387},[343],{"data":6099,"content":6100,"nodeType":74},{},[6101,6107],{"data":6102,"content":6103,"nodeType":356},{},[6104],{"data":6105,"marks":6106,"value":355,"nodeType":82},{},[],{"data":6108,"content":6109,"nodeType":87},{},[6110],{"data":6111,"marks":6112,"value":235,"nodeType":82},{},[],{"metadata":6114,"sys":6117,"fields":6122},{"tags":6115,"concepts":6116},[],[],{"space":6118,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6120,"publishedVersion":62,"revision":44,"locale":29},{"sys":6119},{"type":12,"linkType":13,"id":14},{"sys":6121},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6123},{"url":378,"details":6124,"fileName":384,"contentType":385},{"size":380,"image":6125},{"width":382,"height":383},{"sys":6127,"fields":6130},{"id":6128,"createdAt":6129},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":6131,"slug":6132,"articleIntro":-1,"category":6133},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[6134],{"metadata":6135,"sys":6138,"fields":6145},{"tags":6136,"concepts":6137},[],[],{"space":6139,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6141,"publishedVersion":334,"revision":62,"contentType":6143,"locale":29},{"sys":6140},{"type":12,"linkType":13,"id":14},{"sys":6142},{"id":21,"type":12,"linkType":22},{"sys":6144},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6146,"metaTitle":344,"metaDescription":345,"mainTitle":6147,"subtitle":363,"heroImage":6162,"ctaButton":386,"ctaLink":387},[343],{"data":6148,"content":6149,"nodeType":74},{},[6150,6156],{"data":6151,"content":6152,"nodeType":356},{},[6153],{"data":6154,"marks":6155,"value":355,"nodeType":82},{},[],{"data":6157,"content":6158,"nodeType":87},{},[6159],{"data":6160,"marks":6161,"value":235,"nodeType":82},{},[],{"metadata":6163,"sys":6166,"fields":6171},{"tags":6164,"concepts":6165},[],[],{"space":6167,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6169,"publishedVersion":62,"revision":44,"locale":29},{"sys":6168},{"type":12,"linkType":13,"id":14},{"sys":6170},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6172},{"url":378,"details":6173,"fileName":384,"contentType":385},{"size":380,"image":6174},{"width":382,"height":383},{"sys":6176,"fields":6179},{"id":6177,"createdAt":6178},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":6180,"slug":6181,"articleIntro":6180,"category":6182},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[6183],{"metadata":6184,"sys":6187,"fields":6194},{"tags":6185,"concepts":6186},[],[],{"space":6188,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6190,"publishedVersion":334,"revision":62,"contentType":6192,"locale":29},{"sys":6189},{"type":12,"linkType":13,"id":14},{"sys":6191},{"id":21,"type":12,"linkType":22},{"sys":6193},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6195,"metaTitle":344,"metaDescription":345,"mainTitle":6196,"subtitle":363,"heroImage":6211,"ctaButton":386,"ctaLink":387},[343],{"data":6197,"content":6198,"nodeType":74},{},[6199,6205],{"data":6200,"content":6201,"nodeType":356},{},[6202],{"data":6203,"marks":6204,"value":355,"nodeType":82},{},[],{"data":6206,"content":6207,"nodeType":87},{},[6208],{"data":6209,"marks":6210,"value":235,"nodeType":82},{},[],{"metadata":6212,"sys":6215,"fields":6220},{"tags":6213,"concepts":6214},[],[],{"space":6216,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6218,"publishedVersion":62,"revision":44,"locale":29},{"sys":6217},{"type":12,"linkType":13,"id":14},{"sys":6219},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6221},{"url":378,"details":6222,"fileName":384,"contentType":385},{"size":380,"image":6223},{"width":382,"height":383},{"sys":6225,"fields":6228},{"id":6226,"createdAt":6227},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":6229,"slug":6230,"articleIntro":6229,"category":6231},"Compte 651 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-651-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[6232],{"metadata":6233,"sys":6236,"fields":6243},{"tags":6234,"concepts":6235},[],[],{"space":6237,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6239,"publishedVersion":334,"revision":62,"contentType":6241,"locale":29},{"sys":6238},{"type":12,"linkType":13,"id":14},{"sys":6240},{"id":21,"type":12,"linkType":22},{"sys":6242},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6244,"metaTitle":344,"metaDescription":345,"mainTitle":6245,"subtitle":363,"heroImage":6260,"ctaButton":386,"ctaLink":387},[343],{"data":6246,"content":6247,"nodeType":74},{},[6248,6254],{"data":6249,"content":6250,"nodeType":356},{},[6251],{"data":6252,"marks":6253,"value":355,"nodeType":82},{},[],{"data":6255,"content":6256,"nodeType":87},{},[6257],{"data":6258,"marks":6259,"value":235,"nodeType":82},{},[],{"metadata":6261,"sys":6264,"fields":6269},{"tags":6262,"concepts":6263},[],[],{"space":6265,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6267,"publishedVersion":62,"revision":44,"locale":29},{"sys":6266},{"type":12,"linkType":13,"id":14},{"sys":6268},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6270},{"url":378,"details":6271,"fileName":384,"contentType":385},{"size":380,"image":6272},{"width":382,"height":383},{"sys":6274,"fields":6277},{"id":6275,"createdAt":6276},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":6278,"slug":6279,"articleIntro":-1,"category":6280},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[6281],{"metadata":6282,"sys":6285,"fields":6292},{"tags":6283,"concepts":6284},[],[],{"space":6286,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6288,"publishedVersion":334,"revision":62,"contentType":6290,"locale":29},{"sys":6287},{"type":12,"linkType":13,"id":14},{"sys":6289},{"id":21,"type":12,"linkType":22},{"sys":6291},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6293,"metaTitle":344,"metaDescription":345,"mainTitle":6294,"subtitle":363,"heroImage":6309,"ctaButton":386,"ctaLink":387},[343],{"data":6295,"content":6296,"nodeType":74},{},[6297,6303],{"data":6298,"content":6299,"nodeType":356},{},[6300],{"data":6301,"marks":6302,"value":355,"nodeType":82},{},[],{"data":6304,"content":6305,"nodeType":87},{},[6306],{"data":6307,"marks":6308,"value":235,"nodeType":82},{},[],{"metadata":6310,"sys":6313,"fields":6318},{"tags":6311,"concepts":6312},[],[],{"space":6314,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6316,"publishedVersion":62,"revision":44,"locale":29},{"sys":6315},{"type":12,"linkType":13,"id":14},{"sys":6317},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6319},{"url":378,"details":6320,"fileName":384,"contentType":385},{"size":380,"image":6321},{"width":382,"height":383},{"sys":6323,"fields":6326},{"id":6324,"createdAt":6325},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":6327,"slug":6328,"articleIntro":6327,"category":6329},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[6330],{"metadata":6331,"sys":6334,"fields":6341},{"tags":6332,"concepts":6333},[],[],{"space":6335,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6337,"publishedVersion":334,"revision":62,"contentType":6339,"locale":29},{"sys":6336},{"type":12,"linkType":13,"id":14},{"sys":6338},{"id":21,"type":12,"linkType":22},{"sys":6340},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6342,"metaTitle":344,"metaDescription":345,"mainTitle":6343,"subtitle":363,"heroImage":6358,"ctaButton":386,"ctaLink":387},[343],{"data":6344,"content":6345,"nodeType":74},{},[6346,6352],{"data":6347,"content":6348,"nodeType":356},{},[6349],{"data":6350,"marks":6351,"value":355,"nodeType":82},{},[],{"data":6353,"content":6354,"nodeType":87},{},[6355],{"data":6356,"marks":6357,"value":235,"nodeType":82},{},[],{"metadata":6359,"sys":6362,"fields":6367},{"tags":6360,"concepts":6361},[],[],{"space":6363,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6365,"publishedVersion":62,"revision":44,"locale":29},{"sys":6364},{"type":12,"linkType":13,"id":14},{"sys":6366},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6368},{"url":378,"details":6369,"fileName":384,"contentType":385},{"size":380,"image":6370},{"width":382,"height":383},{"sys":6372,"fields":6375},{"id":6373,"createdAt":6374},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":6376,"slug":6377,"articleIntro":6376,"category":6378},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[6379],{"metadata":6380,"sys":6383,"fields":6390},{"tags":6381,"concepts":6382},[],[],{"space":6384,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6386,"publishedVersion":334,"revision":62,"contentType":6388,"locale":29},{"sys":6385},{"type":12,"linkType":13,"id":14},{"sys":6387},{"id":21,"type":12,"linkType":22},{"sys":6389},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6391,"metaTitle":344,"metaDescription":345,"mainTitle":6392,"subtitle":363,"heroImage":6407,"ctaButton":386,"ctaLink":387},[343],{"data":6393,"content":6394,"nodeType":74},{},[6395,6401],{"data":6396,"content":6397,"nodeType":356},{},[6398],{"data":6399,"marks":6400,"value":355,"nodeType":82},{},[],{"data":6402,"content":6403,"nodeType":87},{},[6404],{"data":6405,"marks":6406,"value":235,"nodeType":82},{},[],{"metadata":6408,"sys":6411,"fields":6416},{"tags":6409,"concepts":6410},[],[],{"space":6412,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6414,"publishedVersion":62,"revision":44,"locale":29},{"sys":6413},{"type":12,"linkType":13,"id":14},{"sys":6415},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6417},{"url":378,"details":6418,"fileName":384,"contentType":385},{"size":380,"image":6419},{"width":382,"height":383},{"sys":6421,"fields":6424},{"id":6422,"createdAt":6423},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":6425,"slug":6426,"articleIntro":-1,"category":6427},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[6428],{"metadata":6429,"sys":6432,"fields":6439},{"tags":6430,"concepts":6431},[],[],{"space":6433,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6435,"publishedVersion":334,"revision":62,"contentType":6437,"locale":29},{"sys":6434},{"type":12,"linkType":13,"id":14},{"sys":6436},{"id":21,"type":12,"linkType":22},{"sys":6438},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6440,"metaTitle":344,"metaDescription":345,"mainTitle":6441,"subtitle":363,"heroImage":6456,"ctaButton":386,"ctaLink":387},[343],{"data":6442,"content":6443,"nodeType":74},{},[6444,6450],{"data":6445,"content":6446,"nodeType":356},{},[6447],{"data":6448,"marks":6449,"value":355,"nodeType":82},{},[],{"data":6451,"content":6452,"nodeType":87},{},[6453],{"data":6454,"marks":6455,"value":235,"nodeType":82},{},[],{"metadata":6457,"sys":6460,"fields":6465},{"tags":6458,"concepts":6459},[],[],{"space":6461,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6463,"publishedVersion":62,"revision":44,"locale":29},{"sys":6462},{"type":12,"linkType":13,"id":14},{"sys":6464},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6466},{"url":378,"details":6467,"fileName":384,"contentType":385},{"size":380,"image":6468},{"width":382,"height":383},{"sys":6470,"fields":6473},{"id":6471,"createdAt":6472},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":6474,"slug":6475,"articleIntro":6474,"category":6476},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[6477],{"metadata":6478,"sys":6481,"fields":6488},{"tags":6479,"concepts":6480},[],[],{"space":6482,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6484,"publishedVersion":334,"revision":62,"contentType":6486,"locale":29},{"sys":6483},{"type":12,"linkType":13,"id":14},{"sys":6485},{"id":21,"type":12,"linkType":22},{"sys":6487},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6489,"metaTitle":344,"metaDescription":345,"mainTitle":6490,"subtitle":363,"heroImage":6505,"ctaButton":386,"ctaLink":387},[343],{"data":6491,"content":6492,"nodeType":74},{},[6493,6499],{"data":6494,"content":6495,"nodeType":356},{},[6496],{"data":6497,"marks":6498,"value":355,"nodeType":82},{},[],{"data":6500,"content":6501,"nodeType":87},{},[6502],{"data":6503,"marks":6504,"value":235,"nodeType":82},{},[],{"metadata":6506,"sys":6509,"fields":6514},{"tags":6507,"concepts":6508},[],[],{"space":6510,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6512,"publishedVersion":62,"revision":44,"locale":29},{"sys":6511},{"type":12,"linkType":13,"id":14},{"sys":6513},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6515},{"url":378,"details":6516,"fileName":384,"contentType":385},{"size":380,"image":6517},{"width":382,"height":383},{"sys":6519,"fields":6522},{"id":6520,"createdAt":6521},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":6523,"slug":6524,"articleIntro":6523,"category":6525},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[6526],{"metadata":6527,"sys":6530,"fields":6537},{"tags":6528,"concepts":6529},[],[],{"space":6531,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6533,"publishedVersion":334,"revision":62,"contentType":6535,"locale":29},{"sys":6532},{"type":12,"linkType":13,"id":14},{"sys":6534},{"id":21,"type":12,"linkType":22},{"sys":6536},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6538,"metaTitle":344,"metaDescription":345,"mainTitle":6539,"subtitle":363,"heroImage":6554,"ctaButton":386,"ctaLink":387},[343],{"data":6540,"content":6541,"nodeType":74},{},[6542,6548],{"data":6543,"content":6544,"nodeType":356},{},[6545],{"data":6546,"marks":6547,"value":355,"nodeType":82},{},[],{"data":6549,"content":6550,"nodeType":87},{},[6551],{"data":6552,"marks":6553,"value":235,"nodeType":82},{},[],{"metadata":6555,"sys":6558,"fields":6563},{"tags":6556,"concepts":6557},[],[],{"space":6559,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6561,"publishedVersion":62,"revision":44,"locale":29},{"sys":6560},{"type":12,"linkType":13,"id":14},{"sys":6562},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6564},{"url":378,"details":6565,"fileName":384,"contentType":385},{"size":380,"image":6566},{"width":382,"height":383},{"sys":6568,"fields":6571},{"id":6569,"createdAt":6570},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":6572,"slug":6573,"articleIntro":6572,"category":6574},"6471 - Prestations directes","compte-6471-prestations-directes",[6575],{"metadata":6576,"sys":6579,"fields":6586},{"tags":6577,"concepts":6578},[],[],{"space":6580,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6582,"publishedVersion":334,"revision":62,"contentType":6584,"locale":29},{"sys":6581},{"type":12,"linkType":13,"id":14},{"sys":6583},{"id":21,"type":12,"linkType":22},{"sys":6585},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6587,"metaTitle":344,"metaDescription":345,"mainTitle":6588,"subtitle":363,"heroImage":6603,"ctaButton":386,"ctaLink":387},[343],{"data":6589,"content":6590,"nodeType":74},{},[6591,6597],{"data":6592,"content":6593,"nodeType":356},{},[6594],{"data":6595,"marks":6596,"value":355,"nodeType":82},{},[],{"data":6598,"content":6599,"nodeType":87},{},[6600],{"data":6601,"marks":6602,"value":235,"nodeType":82},{},[],{"metadata":6604,"sys":6607,"fields":6612},{"tags":6605,"concepts":6606},[],[],{"space":6608,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6610,"publishedVersion":62,"revision":44,"locale":29},{"sys":6609},{"type":12,"linkType":13,"id":14},{"sys":6611},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6613},{"url":378,"details":6614,"fileName":384,"contentType":385},{"size":380,"image":6615},{"width":382,"height":383},{"sys":6617,"fields":6620},{"id":6618,"createdAt":6619},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":6621,"slug":6622,"articleIntro":6621,"category":6623},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[6624],{"metadata":6625,"sys":6628,"fields":6635},{"tags":6626,"concepts":6627},[],[],{"space":6629,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6631,"publishedVersion":334,"revision":62,"contentType":6633,"locale":29},{"sys":6630},{"type":12,"linkType":13,"id":14},{"sys":6632},{"id":21,"type":12,"linkType":22},{"sys":6634},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6636,"metaTitle":344,"metaDescription":345,"mainTitle":6637,"subtitle":363,"heroImage":6652,"ctaButton":386,"ctaLink":387},[343],{"data":6638,"content":6639,"nodeType":74},{},[6640,6646],{"data":6641,"content":6642,"nodeType":356},{},[6643],{"data":6644,"marks":6645,"value":355,"nodeType":82},{},[],{"data":6647,"content":6648,"nodeType":87},{},[6649],{"data":6650,"marks":6651,"value":235,"nodeType":82},{},[],{"metadata":6653,"sys":6656,"fields":6661},{"tags":6654,"concepts":6655},[],[],{"space":6657,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6659,"publishedVersion":62,"revision":44,"locale":29},{"sys":6658},{"type":12,"linkType":13,"id":14},{"sys":6660},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6662},{"url":378,"details":6663,"fileName":384,"contentType":385},{"size":380,"image":6664},{"width":382,"height":383},{"sys":6666,"fields":6669},{"id":6667,"createdAt":6668},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":6670,"slug":6671,"articleIntro":6670,"category":6672},"443 - Opérations particulières avec l'Etat les collectivités publiques, les organismes internationaux","compte-443-operations-particulieres-avec-l-etat-les-collectivites-publiques-les-organismes-internationaux",[6673],{"metadata":6674,"sys":6677,"fields":6684},{"tags":6675,"concepts":6676},[],[],{"space":6678,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6680,"publishedVersion":334,"revision":62,"contentType":6682,"locale":29},{"sys":6679},{"type":12,"linkType":13,"id":14},{"sys":6681},{"id":21,"type":12,"linkType":22},{"sys":6683},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6685,"metaTitle":344,"metaDescription":345,"mainTitle":6686,"subtitle":363,"heroImage":6701,"ctaButton":386,"ctaLink":387},[343],{"data":6687,"content":6688,"nodeType":74},{},[6689,6695],{"data":6690,"content":6691,"nodeType":356},{},[6692],{"data":6693,"marks":6694,"value":355,"nodeType":82},{},[],{"data":6696,"content":6697,"nodeType":87},{},[6698],{"data":6699,"marks":6700,"value":235,"nodeType":82},{},[],{"metadata":6702,"sys":6705,"fields":6710},{"tags":6703,"concepts":6704},[],[],{"space":6706,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6708,"publishedVersion":62,"revision":44,"locale":29},{"sys":6707},{"type":12,"linkType":13,"id":14},{"sys":6709},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6711},{"url":378,"details":6712,"fileName":384,"contentType":385},{"size":380,"image":6713},{"width":382,"height":383},{"sys":6715,"fields":6718},{"id":6716,"createdAt":6717},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":6719,"slug":6720,"articleIntro":6719,"category":6721},"Compte 58 - Virements internes","compte-58-virements-internes",[6722],{"metadata":6723,"sys":6726,"fields":6733},{"tags":6724,"concepts":6725},[],[],{"space":6727,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6729,"publishedVersion":334,"revision":62,"contentType":6731,"locale":29},{"sys":6728},{"type":12,"linkType":13,"id":14},{"sys":6730},{"id":21,"type":12,"linkType":22},{"sys":6732},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6734,"metaTitle":344,"metaDescription":345,"mainTitle":6735,"subtitle":363,"heroImage":6750,"ctaButton":386,"ctaLink":387},[343],{"data":6736,"content":6737,"nodeType":74},{},[6738,6744],{"data":6739,"content":6740,"nodeType":356},{},[6741],{"data":6742,"marks":6743,"value":355,"nodeType":82},{},[],{"data":6745,"content":6746,"nodeType":87},{},[6747],{"data":6748,"marks":6749,"value":235,"nodeType":82},{},[],{"metadata":6751,"sys":6754,"fields":6759},{"tags":6752,"concepts":6753},[],[],{"space":6755,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6757,"publishedVersion":62,"revision":44,"locale":29},{"sys":6756},{"type":12,"linkType":13,"id":14},{"sys":6758},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6760},{"url":378,"details":6761,"fileName":384,"contentType":385},{"size":380,"image":6762},{"width":382,"height":383},{"sys":6764,"fields":6767},{"id":6765,"createdAt":6766},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":6768,"slug":6769,"articleIntro":6768,"category":6770},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[6771],{"metadata":6772,"sys":6775,"fields":6782},{"tags":6773,"concepts":6774},[],[],{"space":6776,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6778,"publishedVersion":334,"revision":62,"contentType":6780,"locale":29},{"sys":6777},{"type":12,"linkType":13,"id":14},{"sys":6779},{"id":21,"type":12,"linkType":22},{"sys":6781},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6783,"metaTitle":344,"metaDescription":345,"mainTitle":6784,"subtitle":363,"heroImage":6799,"ctaButton":386,"ctaLink":387},[343],{"data":6785,"content":6786,"nodeType":74},{},[6787,6793],{"data":6788,"content":6789,"nodeType":356},{},[6790],{"data":6791,"marks":6792,"value":355,"nodeType":82},{},[],{"data":6794,"content":6795,"nodeType":87},{},[6796],{"data":6797,"marks":6798,"value":235,"nodeType":82},{},[],{"metadata":6800,"sys":6803,"fields":6808},{"tags":6801,"concepts":6802},[],[],{"space":6804,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6806,"publishedVersion":62,"revision":44,"locale":29},{"sys":6805},{"type":12,"linkType":13,"id":14},{"sys":6807},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6809},{"url":378,"details":6810,"fileName":384,"contentType":385},{"size":380,"image":6811},{"width":382,"height":383},{"sys":6813,"fields":6816},{"id":6814,"createdAt":6815},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":6817,"slug":6818,"articleIntro":6817,"category":6819},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[6820],{"metadata":6821,"sys":6824,"fields":6831},{"tags":6822,"concepts":6823},[],[],{"space":6825,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6827,"publishedVersion":334,"revision":62,"contentType":6829,"locale":29},{"sys":6826},{"type":12,"linkType":13,"id":14},{"sys":6828},{"id":21,"type":12,"linkType":22},{"sys":6830},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6832,"metaTitle":344,"metaDescription":345,"mainTitle":6833,"subtitle":363,"heroImage":6848,"ctaButton":386,"ctaLink":387},[343],{"data":6834,"content":6835,"nodeType":74},{},[6836,6842],{"data":6837,"content":6838,"nodeType":356},{},[6839],{"data":6840,"marks":6841,"value":355,"nodeType":82},{},[],{"data":6843,"content":6844,"nodeType":87},{},[6845],{"data":6846,"marks":6847,"value":235,"nodeType":82},{},[],{"metadata":6849,"sys":6852,"fields":6857},{"tags":6850,"concepts":6851},[],[],{"space":6853,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6855,"publishedVersion":62,"revision":44,"locale":29},{"sys":6854},{"type":12,"linkType":13,"id":14},{"sys":6856},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6858},{"url":378,"details":6859,"fileName":384,"contentType":385},{"size":380,"image":6860},{"width":382,"height":383},{"sys":6862,"fields":6865},{"id":6863,"createdAt":6864},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":6866,"slug":6867,"articleIntro":6866,"category":6868},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[6869],{"metadata":6870,"sys":6873,"fields":6880},{"tags":6871,"concepts":6872},[],[],{"space":6874,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6876,"publishedVersion":334,"revision":62,"contentType":6878,"locale":29},{"sys":6875},{"type":12,"linkType":13,"id":14},{"sys":6877},{"id":21,"type":12,"linkType":22},{"sys":6879},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6881,"metaTitle":344,"metaDescription":345,"mainTitle":6882,"subtitle":363,"heroImage":6897,"ctaButton":386,"ctaLink":387},[343],{"data":6883,"content":6884,"nodeType":74},{},[6885,6891],{"data":6886,"content":6887,"nodeType":356},{},[6888],{"data":6889,"marks":6890,"value":355,"nodeType":82},{},[],{"data":6892,"content":6893,"nodeType":87},{},[6894],{"data":6895,"marks":6896,"value":235,"nodeType":82},{},[],{"metadata":6898,"sys":6901,"fields":6906},{"tags":6899,"concepts":6900},[],[],{"space":6902,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6904,"publishedVersion":62,"revision":44,"locale":29},{"sys":6903},{"type":12,"linkType":13,"id":14},{"sys":6905},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6907},{"url":378,"details":6908,"fileName":384,"contentType":385},{"size":380,"image":6909},{"width":382,"height":383},{"sys":6911,"fields":6914},{"id":6912,"createdAt":6913},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":6915,"slug":6916,"articleIntro":-1,"category":6917},"Compte 462 : suivi des créances sur cession d’immobilisations, fonctionnement, exemples, impacts fiscaux et distinction avec les créances commerciales.","compte-462-creances-sur-cession-dimmobilisation",[6918],{"metadata":6919,"sys":6922,"fields":6929},{"tags":6920,"concepts":6921},[],[],{"space":6923,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6925,"publishedVersion":334,"revision":62,"contentType":6927,"locale":29},{"sys":6924},{"type":12,"linkType":13,"id":14},{"sys":6926},{"id":21,"type":12,"linkType":22},{"sys":6928},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6930,"metaTitle":344,"metaDescription":345,"mainTitle":6931,"subtitle":363,"heroImage":6946,"ctaButton":386,"ctaLink":387},[343],{"data":6932,"content":6933,"nodeType":74},{},[6934,6940],{"data":6935,"content":6936,"nodeType":356},{},[6937],{"data":6938,"marks":6939,"value":355,"nodeType":82},{},[],{"data":6941,"content":6942,"nodeType":87},{},[6943],{"data":6944,"marks":6945,"value":235,"nodeType":82},{},[],{"metadata":6947,"sys":6950,"fields":6955},{"tags":6948,"concepts":6949},[],[],{"space":6951,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":6953,"publishedVersion":62,"revision":44,"locale":29},{"sys":6952},{"type":12,"linkType":13,"id":14},{"sys":6954},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":6956},{"url":378,"details":6957,"fileName":384,"contentType":385},{"size":380,"image":6958},{"width":382,"height":383},{"sys":6960,"fields":6963},{"id":6961,"createdAt":6962},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":6964,"slug":6965,"articleIntro":6964,"category":6966},"Compte 4458 - Taxe sur le chiffre d'affaires à régulariser par l'entreprise","compte-4458-taxe-sur-le-chiffre-d-affaires-a-regulatise-par-l-entreprise",[6967],{"metadata":6968,"sys":6971,"fields":6978},{"tags":6969,"concepts":6970},[],[],{"space":6972,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6974,"publishedVersion":334,"revision":62,"contentType":6976,"locale":29},{"sys":6973},{"type":12,"linkType":13,"id":14},{"sys":6975},{"id":21,"type":12,"linkType":22},{"sys":6977},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6979,"metaTitle":344,"metaDescription":345,"mainTitle":6980,"subtitle":363,"heroImage":6995,"ctaButton":386,"ctaLink":387},[343],{"data":6981,"content":6982,"nodeType":74},{},[6983,6989],{"data":6984,"content":6985,"nodeType":356},{},[6986],{"data":6987,"marks":6988,"value":355,"nodeType":82},{},[],{"data":6990,"content":6991,"nodeType":87},{},[6992],{"data":6993,"marks":6994,"value":235,"nodeType":82},{},[],{"metadata":6996,"sys":6999,"fields":7004},{"tags":6997,"concepts":6998},[],[],{"space":7000,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7002,"publishedVersion":62,"revision":44,"locale":29},{"sys":7001},{"type":12,"linkType":13,"id":14},{"sys":7003},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7005},{"url":378,"details":7006,"fileName":384,"contentType":385},{"size":380,"image":7007},{"width":382,"height":383},{"sys":7009,"fields":7012},{"id":7010,"createdAt":7011},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":7013,"slug":7014,"articleIntro":-1,"category":7015},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[7016],{"metadata":7017,"sys":7020,"fields":7027},{"tags":7018,"concepts":7019},[],[],{"space":7021,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7023,"publishedVersion":334,"revision":62,"contentType":7025,"locale":29},{"sys":7022},{"type":12,"linkType":13,"id":14},{"sys":7024},{"id":21,"type":12,"linkType":22},{"sys":7026},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7028,"metaTitle":344,"metaDescription":345,"mainTitle":7029,"subtitle":363,"heroImage":7044,"ctaButton":386,"ctaLink":387},[343],{"data":7030,"content":7031,"nodeType":74},{},[7032,7038],{"data":7033,"content":7034,"nodeType":356},{},[7035],{"data":7036,"marks":7037,"value":355,"nodeType":82},{},[],{"data":7039,"content":7040,"nodeType":87},{},[7041],{"data":7042,"marks":7043,"value":235,"nodeType":82},{},[],{"metadata":7045,"sys":7048,"fields":7053},{"tags":7046,"concepts":7047},[],[],{"space":7049,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7051,"publishedVersion":62,"revision":44,"locale":29},{"sys":7050},{"type":12,"linkType":13,"id":14},{"sys":7052},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7054},{"url":378,"details":7055,"fileName":384,"contentType":385},{"size":380,"image":7056},{"width":382,"height":383},{"sys":7058,"fields":7061},{"id":7059,"createdAt":7060},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":7062,"slug":7063,"articleIntro":7062,"category":7064},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[7065],{"metadata":7066,"sys":7069,"fields":7076},{"tags":7067,"concepts":7068},[],[],{"space":7070,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7072,"publishedVersion":334,"revision":62,"contentType":7074,"locale":29},{"sys":7071},{"type":12,"linkType":13,"id":14},{"sys":7073},{"id":21,"type":12,"linkType":22},{"sys":7075},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7077,"metaTitle":344,"metaDescription":345,"mainTitle":7078,"subtitle":363,"heroImage":7093,"ctaButton":386,"ctaLink":387},[343],{"data":7079,"content":7080,"nodeType":74},{},[7081,7087],{"data":7082,"content":7083,"nodeType":356},{},[7084],{"data":7085,"marks":7086,"value":355,"nodeType":82},{},[],{"data":7088,"content":7089,"nodeType":87},{},[7090],{"data":7091,"marks":7092,"value":235,"nodeType":82},{},[],{"metadata":7094,"sys":7097,"fields":7102},{"tags":7095,"concepts":7096},[],[],{"space":7098,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7100,"publishedVersion":62,"revision":44,"locale":29},{"sys":7099},{"type":12,"linkType":13,"id":14},{"sys":7101},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7103},{"url":378,"details":7104,"fileName":384,"contentType":385},{"size":380,"image":7105},{"width":382,"height":383},{"sys":7107,"fields":7110},{"id":7108,"createdAt":7109},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":7111,"slug":7112,"articleIntro":7111,"category":7113},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[7114],{"metadata":7115,"sys":7118,"fields":7125},{"tags":7116,"concepts":7117},[],[],{"space":7119,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7121,"publishedVersion":334,"revision":62,"contentType":7123,"locale":29},{"sys":7120},{"type":12,"linkType":13,"id":14},{"sys":7122},{"id":21,"type":12,"linkType":22},{"sys":7124},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7126,"metaTitle":344,"metaDescription":345,"mainTitle":7127,"subtitle":363,"heroImage":7142,"ctaButton":386,"ctaLink":387},[343],{"data":7128,"content":7129,"nodeType":74},{},[7130,7136],{"data":7131,"content":7132,"nodeType":356},{},[7133],{"data":7134,"marks":7135,"value":355,"nodeType":82},{},[],{"data":7137,"content":7138,"nodeType":87},{},[7139],{"data":7140,"marks":7141,"value":235,"nodeType":82},{},[],{"metadata":7143,"sys":7146,"fields":7151},{"tags":7144,"concepts":7145},[],[],{"space":7147,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7149,"publishedVersion":62,"revision":44,"locale":29},{"sys":7148},{"type":12,"linkType":13,"id":14},{"sys":7150},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7152},{"url":378,"details":7153,"fileName":384,"contentType":385},{"size":380,"image":7154},{"width":382,"height":383},{"sys":7156,"fields":7159},{"id":7157,"createdAt":7158},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":7160,"slug":7161,"articleIntro":-1,"category":7162},"Compte 66 - Charges financières","compte-66-charges-financieres",[7163],{"metadata":7164,"sys":7167,"fields":7174},{"tags":7165,"concepts":7166},[],[],{"space":7168,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7170,"publishedVersion":334,"revision":62,"contentType":7172,"locale":29},{"sys":7169},{"type":12,"linkType":13,"id":14},{"sys":7171},{"id":21,"type":12,"linkType":22},{"sys":7173},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7175,"metaTitle":344,"metaDescription":345,"mainTitle":7176,"subtitle":363,"heroImage":7191,"ctaButton":386,"ctaLink":387},[343],{"data":7177,"content":7178,"nodeType":74},{},[7179,7185],{"data":7180,"content":7181,"nodeType":356},{},[7182],{"data":7183,"marks":7184,"value":355,"nodeType":82},{},[],{"data":7186,"content":7187,"nodeType":87},{},[7188],{"data":7189,"marks":7190,"value":235,"nodeType":82},{},[],{"metadata":7192,"sys":7195,"fields":7200},{"tags":7193,"concepts":7194},[],[],{"space":7196,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7198,"publishedVersion":62,"revision":44,"locale":29},{"sys":7197},{"type":12,"linkType":13,"id":14},{"sys":7199},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7201},{"url":378,"details":7202,"fileName":384,"contentType":385},{"size":380,"image":7203},{"width":382,"height":383},{"sys":7205,"fields":7208},{"id":7206,"createdAt":7207},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":7209,"slug":7210,"articleIntro":-1,"category":7211},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[7212],{"metadata":7213,"sys":7216,"fields":7223},{"tags":7214,"concepts":7215},[],[],{"space":7217,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7219,"publishedVersion":334,"revision":62,"contentType":7221,"locale":29},{"sys":7218},{"type":12,"linkType":13,"id":14},{"sys":7220},{"id":21,"type":12,"linkType":22},{"sys":7222},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7224,"metaTitle":344,"metaDescription":345,"mainTitle":7225,"subtitle":363,"heroImage":7240,"ctaButton":386,"ctaLink":387},[343],{"data":7226,"content":7227,"nodeType":74},{},[7228,7234],{"data":7229,"content":7230,"nodeType":356},{},[7231],{"data":7232,"marks":7233,"value":355,"nodeType":82},{},[],{"data":7235,"content":7236,"nodeType":87},{},[7237],{"data":7238,"marks":7239,"value":235,"nodeType":82},{},[],{"metadata":7241,"sys":7244,"fields":7249},{"tags":7242,"concepts":7243},[],[],{"space":7245,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7247,"publishedVersion":62,"revision":44,"locale":29},{"sys":7246},{"type":12,"linkType":13,"id":14},{"sys":7248},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7250},{"url":378,"details":7251,"fileName":384,"contentType":385},{"size":380,"image":7252},{"width":382,"height":383},{"sys":7254,"fields":7257},{"id":7255,"createdAt":7256},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":7258,"slug":7259,"articleIntro":-1,"category":7260},"Compte 411 - Clients","compte-411-clients",[7261],{"metadata":7262,"sys":7265,"fields":7272},{"tags":7263,"concepts":7264},[],[],{"space":7266,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7268,"publishedVersion":334,"revision":62,"contentType":7270,"locale":29},{"sys":7267},{"type":12,"linkType":13,"id":14},{"sys":7269},{"id":21,"type":12,"linkType":22},{"sys":7271},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7273,"metaTitle":344,"metaDescription":345,"mainTitle":7274,"subtitle":363,"heroImage":7289,"ctaButton":386,"ctaLink":387},[343],{"data":7275,"content":7276,"nodeType":74},{},[7277,7283],{"data":7278,"content":7279,"nodeType":356},{},[7280],{"data":7281,"marks":7282,"value":355,"nodeType":82},{},[],{"data":7284,"content":7285,"nodeType":87},{},[7286],{"data":7287,"marks":7288,"value":235,"nodeType":82},{},[],{"metadata":7290,"sys":7293,"fields":7298},{"tags":7291,"concepts":7292},[],[],{"space":7294,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7296,"publishedVersion":62,"revision":44,"locale":29},{"sys":7295},{"type":12,"linkType":13,"id":14},{"sys":7297},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7299},{"url":378,"details":7300,"fileName":384,"contentType":385},{"size":380,"image":7301},{"width":382,"height":383},{"sys":7303,"fields":7306},{"id":7304,"createdAt":7305},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":7307,"slug":7308,"articleIntro":7307,"category":7309},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[7310],{"metadata":7311,"sys":7314,"fields":7321},{"tags":7312,"concepts":7313},[],[],{"space":7315,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7317,"publishedVersion":334,"revision":62,"contentType":7319,"locale":29},{"sys":7316},{"type":12,"linkType":13,"id":14},{"sys":7318},{"id":21,"type":12,"linkType":22},{"sys":7320},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7322,"metaTitle":344,"metaDescription":345,"mainTitle":7323,"subtitle":363,"heroImage":7338,"ctaButton":386,"ctaLink":387},[343],{"data":7324,"content":7325,"nodeType":74},{},[7326,7332],{"data":7327,"content":7328,"nodeType":356},{},[7329],{"data":7330,"marks":7331,"value":355,"nodeType":82},{},[],{"data":7333,"content":7334,"nodeType":87},{},[7335],{"data":7336,"marks":7337,"value":235,"nodeType":82},{},[],{"metadata":7339,"sys":7342,"fields":7347},{"tags":7340,"concepts":7341},[],[],{"space":7343,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7345,"publishedVersion":62,"revision":44,"locale":29},{"sys":7344},{"type":12,"linkType":13,"id":14},{"sys":7346},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7348},{"url":378,"details":7349,"fileName":384,"contentType":385},{"size":380,"image":7350},{"width":382,"height":383},{"sys":7352,"fields":7355},{"id":7353,"createdAt":7354},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":7356,"slug":7357,"articleIntro":7356,"category":7358},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[7359],{"metadata":7360,"sys":7363,"fields":7370},{"tags":7361,"concepts":7362},[],[],{"space":7364,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7366,"publishedVersion":334,"revision":62,"contentType":7368,"locale":29},{"sys":7365},{"type":12,"linkType":13,"id":14},{"sys":7367},{"id":21,"type":12,"linkType":22},{"sys":7369},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7371,"metaTitle":344,"metaDescription":345,"mainTitle":7372,"subtitle":363,"heroImage":7387,"ctaButton":386,"ctaLink":387},[343],{"data":7373,"content":7374,"nodeType":74},{},[7375,7381],{"data":7376,"content":7377,"nodeType":356},{},[7378],{"data":7379,"marks":7380,"value":355,"nodeType":82},{},[],{"data":7382,"content":7383,"nodeType":87},{},[7384],{"data":7385,"marks":7386,"value":235,"nodeType":82},{},[],{"metadata":7388,"sys":7391,"fields":7396},{"tags":7389,"concepts":7390},[],[],{"space":7392,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7394,"publishedVersion":62,"revision":44,"locale":29},{"sys":7393},{"type":12,"linkType":13,"id":14},{"sys":7395},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7397},{"url":378,"details":7398,"fileName":384,"contentType":385},{"size":380,"image":7399},{"width":382,"height":383},{"sys":7401,"fields":7404},{"id":7402,"createdAt":7403},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":7405,"slug":7406,"articleIntro":7405,"category":7407},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[7408],{"metadata":7409,"sys":7412,"fields":7419},{"tags":7410,"concepts":7411},[],[],{"space":7413,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7415,"publishedVersion":334,"revision":62,"contentType":7417,"locale":29},{"sys":7414},{"type":12,"linkType":13,"id":14},{"sys":7416},{"id":21,"type":12,"linkType":22},{"sys":7418},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7420,"metaTitle":344,"metaDescription":345,"mainTitle":7421,"subtitle":363,"heroImage":7436,"ctaButton":386,"ctaLink":387},[343],{"data":7422,"content":7423,"nodeType":74},{},[7424,7430],{"data":7425,"content":7426,"nodeType":356},{},[7427],{"data":7428,"marks":7429,"value":355,"nodeType":82},{},[],{"data":7431,"content":7432,"nodeType":87},{},[7433],{"data":7434,"marks":7435,"value":235,"nodeType":82},{},[],{"metadata":7437,"sys":7440,"fields":7445},{"tags":7438,"concepts":7439},[],[],{"space":7441,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7443,"publishedVersion":62,"revision":44,"locale":29},{"sys":7442},{"type":12,"linkType":13,"id":14},{"sys":7444},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7446},{"url":378,"details":7447,"fileName":384,"contentType":385},{"size":380,"image":7448},{"width":382,"height":383},{"sys":7450,"fields":7453},{"id":7451,"createdAt":7452},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":7454,"slug":7455,"articleIntro":-1,"category":7456},"Compte 777 - Quote-part de subventions d'investissement virée au compte de résultat","compte-777-quote-part-de-subventions-d-investissement-viree-au-compte-de-resultat",[7457],{"metadata":7458,"sys":7461,"fields":7468},{"tags":7459,"concepts":7460},[],[],{"space":7462,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7464,"publishedVersion":334,"revision":62,"contentType":7466,"locale":29},{"sys":7463},{"type":12,"linkType":13,"id":14},{"sys":7465},{"id":21,"type":12,"linkType":22},{"sys":7467},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7469,"metaTitle":344,"metaDescription":345,"mainTitle":7470,"subtitle":363,"heroImage":7485,"ctaButton":386,"ctaLink":387},[343],{"data":7471,"content":7472,"nodeType":74},{},[7473,7479],{"data":7474,"content":7475,"nodeType":356},{},[7476],{"data":7477,"marks":7478,"value":355,"nodeType":82},{},[],{"data":7480,"content":7481,"nodeType":87},{},[7482],{"data":7483,"marks":7484,"value":235,"nodeType":82},{},[],{"metadata":7486,"sys":7489,"fields":7494},{"tags":7487,"concepts":7488},[],[],{"space":7490,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7492,"publishedVersion":62,"revision":44,"locale":29},{"sys":7491},{"type":12,"linkType":13,"id":14},{"sys":7493},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7495},{"url":378,"details":7496,"fileName":384,"contentType":385},{"size":380,"image":7497},{"width":382,"height":383},{"sys":7499,"fields":7502},{"id":7500,"createdAt":7501},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":7503,"slug":7504,"articleIntro":7503,"category":7505},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[7506],{"metadata":7507,"sys":7510,"fields":7517},{"tags":7508,"concepts":7509},[],[],{"space":7511,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7513,"publishedVersion":334,"revision":62,"contentType":7515,"locale":29},{"sys":7512},{"type":12,"linkType":13,"id":14},{"sys":7514},{"id":21,"type":12,"linkType":22},{"sys":7516},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7518,"metaTitle":344,"metaDescription":345,"mainTitle":7519,"subtitle":363,"heroImage":7534,"ctaButton":386,"ctaLink":387},[343],{"data":7520,"content":7521,"nodeType":74},{},[7522,7528],{"data":7523,"content":7524,"nodeType":356},{},[7525],{"data":7526,"marks":7527,"value":355,"nodeType":82},{},[],{"data":7529,"content":7530,"nodeType":87},{},[7531],{"data":7532,"marks":7533,"value":235,"nodeType":82},{},[],{"metadata":7535,"sys":7538,"fields":7543},{"tags":7536,"concepts":7537},[],[],{"space":7539,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7541,"publishedVersion":62,"revision":44,"locale":29},{"sys":7540},{"type":12,"linkType":13,"id":14},{"sys":7542},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7544},{"url":378,"details":7545,"fileName":384,"contentType":385},{"size":380,"image":7546},{"width":382,"height":383},{"sys":7548,"fields":7551},{"id":7549,"createdAt":7550},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":7552,"slug":7553,"articleIntro":7552,"category":7554},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[7555],{"metadata":7556,"sys":7559,"fields":7566},{"tags":7557,"concepts":7558},[],[],{"space":7560,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7562,"publishedVersion":334,"revision":62,"contentType":7564,"locale":29},{"sys":7561},{"type":12,"linkType":13,"id":14},{"sys":7563},{"id":21,"type":12,"linkType":22},{"sys":7565},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7567,"metaTitle":344,"metaDescription":345,"mainTitle":7568,"subtitle":363,"heroImage":7583,"ctaButton":386,"ctaLink":387},[343],{"data":7569,"content":7570,"nodeType":74},{},[7571,7577],{"data":7572,"content":7573,"nodeType":356},{},[7574],{"data":7575,"marks":7576,"value":355,"nodeType":82},{},[],{"data":7578,"content":7579,"nodeType":87},{},[7580],{"data":7581,"marks":7582,"value":235,"nodeType":82},{},[],{"metadata":7584,"sys":7587,"fields":7592},{"tags":7585,"concepts":7586},[],[],{"space":7588,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7590,"publishedVersion":62,"revision":44,"locale":29},{"sys":7589},{"type":12,"linkType":13,"id":14},{"sys":7591},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7593},{"url":378,"details":7594,"fileName":384,"contentType":385},{"size":380,"image":7595},{"width":382,"height":383},{"sys":7597,"fields":7600},{"id":7598,"createdAt":7599},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":7601,"slug":7602,"articleIntro":7601,"category":7603},"2751 - Dépôts","compte-2751-depots",[7604],{"metadata":7605,"sys":7608,"fields":7615},{"tags":7606,"concepts":7607},[],[],{"space":7609,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7611,"publishedVersion":334,"revision":62,"contentType":7613,"locale":29},{"sys":7610},{"type":12,"linkType":13,"id":14},{"sys":7612},{"id":21,"type":12,"linkType":22},{"sys":7614},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7616,"metaTitle":344,"metaDescription":345,"mainTitle":7617,"subtitle":363,"heroImage":7632,"ctaButton":386,"ctaLink":387},[343],{"data":7618,"content":7619,"nodeType":74},{},[7620,7626],{"data":7621,"content":7622,"nodeType":356},{},[7623],{"data":7624,"marks":7625,"value":355,"nodeType":82},{},[],{"data":7627,"content":7628,"nodeType":87},{},[7629],{"data":7630,"marks":7631,"value":235,"nodeType":82},{},[],{"metadata":7633,"sys":7636,"fields":7641},{"tags":7634,"concepts":7635},[],[],{"space":7637,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7639,"publishedVersion":62,"revision":44,"locale":29},{"sys":7638},{"type":12,"linkType":13,"id":14},{"sys":7640},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7642},{"url":378,"details":7643,"fileName":384,"contentType":385},{"size":380,"image":7644},{"width":382,"height":383},{"sys":7646,"fields":7649},{"id":7647,"createdAt":7648},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":7650,"slug":7651,"articleIntro":7650,"category":7652},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[7653],{"metadata":7654,"sys":7657,"fields":7664},{"tags":7655,"concepts":7656},[],[],{"space":7658,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7660,"publishedVersion":334,"revision":62,"contentType":7662,"locale":29},{"sys":7659},{"type":12,"linkType":13,"id":14},{"sys":7661},{"id":21,"type":12,"linkType":22},{"sys":7663},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7665,"metaTitle":344,"metaDescription":345,"mainTitle":7666,"subtitle":363,"heroImage":7681,"ctaButton":386,"ctaLink":387},[343],{"data":7667,"content":7668,"nodeType":74},{},[7669,7675],{"data":7670,"content":7671,"nodeType":356},{},[7672],{"data":7673,"marks":7674,"value":355,"nodeType":82},{},[],{"data":7676,"content":7677,"nodeType":87},{},[7678],{"data":7679,"marks":7680,"value":235,"nodeType":82},{},[],{"metadata":7682,"sys":7685,"fields":7690},{"tags":7683,"concepts":7684},[],[],{"space":7686,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7688,"publishedVersion":62,"revision":44,"locale":29},{"sys":7687},{"type":12,"linkType":13,"id":14},{"sys":7689},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7691},{"url":378,"details":7692,"fileName":384,"contentType":385},{"size":380,"image":7693},{"width":382,"height":383},{"sys":7695,"fields":7698},{"id":7696,"createdAt":7697},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":7699,"slug":7700,"articleIntro":7699,"category":7701},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[7702],{"metadata":7703,"sys":7706,"fields":7713},{"tags":7704,"concepts":7705},[],[],{"space":7707,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7709,"publishedVersion":334,"revision":62,"contentType":7711,"locale":29},{"sys":7708},{"type":12,"linkType":13,"id":14},{"sys":7710},{"id":21,"type":12,"linkType":22},{"sys":7712},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7714,"metaTitle":344,"metaDescription":345,"mainTitle":7715,"subtitle":363,"heroImage":7730,"ctaButton":386,"ctaLink":387},[343],{"data":7716,"content":7717,"nodeType":74},{},[7718,7724],{"data":7719,"content":7720,"nodeType":356},{},[7721],{"data":7722,"marks":7723,"value":355,"nodeType":82},{},[],{"data":7725,"content":7726,"nodeType":87},{},[7727],{"data":7728,"marks":7729,"value":235,"nodeType":82},{},[],{"metadata":7731,"sys":7734,"fields":7739},{"tags":7732,"concepts":7733},[],[],{"space":7735,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7737,"publishedVersion":62,"revision":44,"locale":29},{"sys":7736},{"type":12,"linkType":13,"id":14},{"sys":7738},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7740},{"url":378,"details":7741,"fileName":384,"contentType":385},{"size":380,"image":7742},{"width":382,"height":383},{"sys":7744,"fields":7747},{"id":7745,"createdAt":7746},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":7748,"slug":7749,"articleIntro":7748,"category":7750},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[7751],{"metadata":7752,"sys":7755,"fields":7762},{"tags":7753,"concepts":7754},[],[],{"space":7756,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7758,"publishedVersion":334,"revision":62,"contentType":7760,"locale":29},{"sys":7757},{"type":12,"linkType":13,"id":14},{"sys":7759},{"id":21,"type":12,"linkType":22},{"sys":7761},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7763,"metaTitle":344,"metaDescription":345,"mainTitle":7764,"subtitle":363,"heroImage":7779,"ctaButton":386,"ctaLink":387},[343],{"data":7765,"content":7766,"nodeType":74},{},[7767,7773],{"data":7768,"content":7769,"nodeType":356},{},[7770],{"data":7771,"marks":7772,"value":355,"nodeType":82},{},[],{"data":7774,"content":7775,"nodeType":87},{},[7776],{"data":7777,"marks":7778,"value":235,"nodeType":82},{},[],{"metadata":7780,"sys":7783,"fields":7788},{"tags":7781,"concepts":7782},[],[],{"space":7784,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7786,"publishedVersion":62,"revision":44,"locale":29},{"sys":7785},{"type":12,"linkType":13,"id":14},{"sys":7787},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7789},{"url":378,"details":7790,"fileName":384,"contentType":385},{"size":380,"image":7791},{"width":382,"height":383},{"sys":7793,"fields":7796},{"id":7794,"createdAt":7795},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":7797,"slug":7798,"articleIntro":-1,"category":7799},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[7800],{"metadata":7801,"sys":7804,"fields":7811},{"tags":7802,"concepts":7803},[],[],{"space":7805,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7807,"publishedVersion":334,"revision":62,"contentType":7809,"locale":29},{"sys":7806},{"type":12,"linkType":13,"id":14},{"sys":7808},{"id":21,"type":12,"linkType":22},{"sys":7810},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7812,"metaTitle":344,"metaDescription":345,"mainTitle":7813,"subtitle":363,"heroImage":7828,"ctaButton":386,"ctaLink":387},[343],{"data":7814,"content":7815,"nodeType":74},{},[7816,7822],{"data":7817,"content":7818,"nodeType":356},{},[7819],{"data":7820,"marks":7821,"value":355,"nodeType":82},{},[],{"data":7823,"content":7824,"nodeType":87},{},[7825],{"data":7826,"marks":7827,"value":235,"nodeType":82},{},[],{"metadata":7829,"sys":7832,"fields":7837},{"tags":7830,"concepts":7831},[],[],{"space":7833,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7835,"publishedVersion":62,"revision":44,"locale":29},{"sys":7834},{"type":12,"linkType":13,"id":14},{"sys":7836},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7838},{"url":378,"details":7839,"fileName":384,"contentType":385},{"size":380,"image":7840},{"width":382,"height":383},{"sys":7842,"fields":7845},{"id":7843,"createdAt":7844},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":7846,"slug":7847,"articleIntro":7848,"category":7849},"Comment comptabiliser la CFE et quels comptes utiliser ?","comment-comptabiliser-la-cfe-et-quels-comptes-utiliser","Sauf exception, quels que soient votre statut juridique, la zone géographique et le secteur d’activité de votre entreprise, vous devez vous acquitter chaque année de la cotisation foncière des entreprises (CFE). Mais comment enregistrer cette taxe locale dans votre plan comptable ? Quels comptes comptables utiliser ? Nous vous expliquons pas à pas comment comptabiliser la CFE.",[7850],{"metadata":7851,"sys":7854,"fields":7861},{"tags":7852,"concepts":7853},[],[],{"space":7855,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7857,"publishedVersion":334,"revision":62,"contentType":7859,"locale":29},{"sys":7856},{"type":12,"linkType":13,"id":14},{"sys":7858},{"id":21,"type":12,"linkType":22},{"sys":7860},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7862,"metaTitle":344,"metaDescription":345,"mainTitle":7863,"subtitle":363,"heroImage":7878,"ctaButton":386,"ctaLink":387},[343],{"data":7864,"content":7865,"nodeType":74},{},[7866,7872],{"data":7867,"content":7868,"nodeType":356},{},[7869],{"data":7870,"marks":7871,"value":355,"nodeType":82},{},[],{"data":7873,"content":7874,"nodeType":87},{},[7875],{"data":7876,"marks":7877,"value":235,"nodeType":82},{},[],{"metadata":7879,"sys":7882,"fields":7887},{"tags":7880,"concepts":7881},[],[],{"space":7883,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7885,"publishedVersion":62,"revision":44,"locale":29},{"sys":7884},{"type":12,"linkType":13,"id":14},{"sys":7886},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7888},{"url":378,"details":7889,"fileName":384,"contentType":385},{"size":380,"image":7890},{"width":382,"height":383},{"sys":7892,"fields":7895},{"id":7893,"createdAt":7894},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":7896,"slug":7897,"articleIntro":7896,"category":7898},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[7899],{"metadata":7900,"sys":7903,"fields":7910},{"tags":7901,"concepts":7902},[],[],{"space":7904,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7906,"publishedVersion":334,"revision":62,"contentType":7908,"locale":29},{"sys":7905},{"type":12,"linkType":13,"id":14},{"sys":7907},{"id":21,"type":12,"linkType":22},{"sys":7909},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7911,"metaTitle":344,"metaDescription":345,"mainTitle":7912,"subtitle":363,"heroImage":7927,"ctaButton":386,"ctaLink":387},[343],{"data":7913,"content":7914,"nodeType":74},{},[7915,7921],{"data":7916,"content":7917,"nodeType":356},{},[7918],{"data":7919,"marks":7920,"value":355,"nodeType":82},{},[],{"data":7922,"content":7923,"nodeType":87},{},[7924],{"data":7925,"marks":7926,"value":235,"nodeType":82},{},[],{"metadata":7928,"sys":7931,"fields":7936},{"tags":7929,"concepts":7930},[],[],{"space":7932,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7934,"publishedVersion":62,"revision":44,"locale":29},{"sys":7933},{"type":12,"linkType":13,"id":14},{"sys":7935},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7937},{"url":378,"details":7938,"fileName":384,"contentType":385},{"size":380,"image":7939},{"width":382,"height":383},{"sys":7941,"fields":7944},{"id":7942,"createdAt":7943},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":7945,"slug":7946,"articleIntro":7945,"category":7947},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[7948],{"metadata":7949,"sys":7952,"fields":7959},{"tags":7950,"concepts":7951},[],[],{"space":7953,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7955,"publishedVersion":334,"revision":62,"contentType":7957,"locale":29},{"sys":7954},{"type":12,"linkType":13,"id":14},{"sys":7956},{"id":21,"type":12,"linkType":22},{"sys":7958},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7960,"metaTitle":344,"metaDescription":345,"mainTitle":7961,"subtitle":363,"heroImage":7976,"ctaButton":386,"ctaLink":387},[343],{"data":7962,"content":7963,"nodeType":74},{},[7964,7970],{"data":7965,"content":7966,"nodeType":356},{},[7967],{"data":7968,"marks":7969,"value":355,"nodeType":82},{},[],{"data":7971,"content":7972,"nodeType":87},{},[7973],{"data":7974,"marks":7975,"value":235,"nodeType":82},{},[],{"metadata":7977,"sys":7980,"fields":7985},{"tags":7978,"concepts":7979},[],[],{"space":7981,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":7983,"publishedVersion":62,"revision":44,"locale":29},{"sys":7982},{"type":12,"linkType":13,"id":14},{"sys":7984},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":7986},{"url":378,"details":7987,"fileName":384,"contentType":385},{"size":380,"image":7988},{"width":382,"height":383},{"sys":7990,"fields":7993},{"id":7991,"createdAt":7992},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":7994,"slug":7995,"articleIntro":7994,"category":7996},"6331 - Versement de transport","compte-6331-versement-de-transport",[7997],{"metadata":7998,"sys":8001,"fields":8008},{"tags":7999,"concepts":8000},[],[],{"space":8002,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8004,"publishedVersion":334,"revision":62,"contentType":8006,"locale":29},{"sys":8003},{"type":12,"linkType":13,"id":14},{"sys":8005},{"id":21,"type":12,"linkType":22},{"sys":8007},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8009,"metaTitle":344,"metaDescription":345,"mainTitle":8010,"subtitle":363,"heroImage":8025,"ctaButton":386,"ctaLink":387},[343],{"data":8011,"content":8012,"nodeType":74},{},[8013,8019],{"data":8014,"content":8015,"nodeType":356},{},[8016],{"data":8017,"marks":8018,"value":355,"nodeType":82},{},[],{"data":8020,"content":8021,"nodeType":87},{},[8022],{"data":8023,"marks":8024,"value":235,"nodeType":82},{},[],{"metadata":8026,"sys":8029,"fields":8034},{"tags":8027,"concepts":8028},[],[],{"space":8030,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8032,"publishedVersion":62,"revision":44,"locale":29},{"sys":8031},{"type":12,"linkType":13,"id":14},{"sys":8033},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8035},{"url":378,"details":8036,"fileName":384,"contentType":385},{"size":380,"image":8037},{"width":382,"height":383},{"sys":8039,"fields":8042},{"id":8040,"createdAt":8041},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":8043,"slug":8044,"articleIntro":8043,"category":8045},"781 - Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)","compte-781-reprises-sur-amortissements-depreciations-et-provisions-a-inscrire-dans-les-produits-d-exploitation",[8046],{"metadata":8047,"sys":8050,"fields":8057},{"tags":8048,"concepts":8049},[],[],{"space":8051,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8053,"publishedVersion":334,"revision":62,"contentType":8055,"locale":29},{"sys":8052},{"type":12,"linkType":13,"id":14},{"sys":8054},{"id":21,"type":12,"linkType":22},{"sys":8056},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8058,"metaTitle":344,"metaDescription":345,"mainTitle":8059,"subtitle":363,"heroImage":8074,"ctaButton":386,"ctaLink":387},[343],{"data":8060,"content":8061,"nodeType":74},{},[8062,8068],{"data":8063,"content":8064,"nodeType":356},{},[8065],{"data":8066,"marks":8067,"value":355,"nodeType":82},{},[],{"data":8069,"content":8070,"nodeType":87},{},[8071],{"data":8072,"marks":8073,"value":235,"nodeType":82},{},[],{"metadata":8075,"sys":8078,"fields":8083},{"tags":8076,"concepts":8077},[],[],{"space":8079,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8081,"publishedVersion":62,"revision":44,"locale":29},{"sys":8080},{"type":12,"linkType":13,"id":14},{"sys":8082},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8084},{"url":378,"details":8085,"fileName":384,"contentType":385},{"size":380,"image":8086},{"width":382,"height":383},{"sys":8088,"fields":8091},{"id":8089,"createdAt":8090},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":8092,"slug":8093,"articleIntro":8094,"category":8095},"Comment comptabiliser les frais de carte grise en entreprise ?","comment-comptabiliser-les-frais-de-carte-grise-en-entreprise","Une entreprise qui acquiert un véhicule de société, qu’il soit neuf ou d’occasion, à l’obligation de la faire immatriculer au nom de son entreprise. Cet enregistrement engendre des frais qu’il faut ensuite comptabiliser. Mais quels comptes comptables utiliser pour les frais de carte grise ? Découvrez comment comptabiliser la carte grise d’un véhicule d’entreprise dans le plan comptable.",[8096],{"metadata":8097,"sys":8100,"fields":8107},{"tags":8098,"concepts":8099},[],[],{"space":8101,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8103,"publishedVersion":334,"revision":62,"contentType":8105,"locale":29},{"sys":8102},{"type":12,"linkType":13,"id":14},{"sys":8104},{"id":21,"type":12,"linkType":22},{"sys":8106},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8108,"metaTitle":344,"metaDescription":345,"mainTitle":8109,"subtitle":363,"heroImage":8124,"ctaButton":386,"ctaLink":387},[343],{"data":8110,"content":8111,"nodeType":74},{},[8112,8118],{"data":8113,"content":8114,"nodeType":356},{},[8115],{"data":8116,"marks":8117,"value":355,"nodeType":82},{},[],{"data":8119,"content":8120,"nodeType":87},{},[8121],{"data":8122,"marks":8123,"value":235,"nodeType":82},{},[],{"metadata":8125,"sys":8128,"fields":8133},{"tags":8126,"concepts":8127},[],[],{"space":8129,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8131,"publishedVersion":62,"revision":44,"locale":29},{"sys":8130},{"type":12,"linkType":13,"id":14},{"sys":8132},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8134},{"url":378,"details":8135,"fileName":384,"contentType":385},{"size":380,"image":8136},{"width":382,"height":383},{"sys":8138,"fields":8141},{"id":8139,"createdAt":8140},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":8142,"slug":8143,"articleIntro":8142,"category":8144},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[8145],{"metadata":8146,"sys":8149,"fields":8156},{"tags":8147,"concepts":8148},[],[],{"space":8150,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8152,"publishedVersion":334,"revision":62,"contentType":8154,"locale":29},{"sys":8151},{"type":12,"linkType":13,"id":14},{"sys":8153},{"id":21,"type":12,"linkType":22},{"sys":8155},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8157,"metaTitle":344,"metaDescription":345,"mainTitle":8158,"subtitle":363,"heroImage":8173,"ctaButton":386,"ctaLink":387},[343],{"data":8159,"content":8160,"nodeType":74},{},[8161,8167],{"data":8162,"content":8163,"nodeType":356},{},[8164],{"data":8165,"marks":8166,"value":355,"nodeType":82},{},[],{"data":8168,"content":8169,"nodeType":87},{},[8170],{"data":8171,"marks":8172,"value":235,"nodeType":82},{},[],{"metadata":8174,"sys":8177,"fields":8182},{"tags":8175,"concepts":8176},[],[],{"space":8178,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8180,"publishedVersion":62,"revision":44,"locale":29},{"sys":8179},{"type":12,"linkType":13,"id":14},{"sys":8181},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8183},{"url":378,"details":8184,"fileName":384,"contentType":385},{"size":380,"image":8185},{"width":382,"height":383},{"sys":8187,"fields":8190},{"id":8188,"createdAt":8189},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":8191,"slug":8192,"articleIntro":-1,"category":8193},"Le compte 70 enregistre toutes les ventes de biens et services de l’entreprise, constituant la base du chiffre d’affaires et du résultat fiscal soumis à la TVA.","compte-70-ventes-de-produits-fabriques-prestations-de-services-et-marchandises",[8194],{"metadata":8195,"sys":8198,"fields":8205},{"tags":8196,"concepts":8197},[],[],{"space":8199,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8201,"publishedVersion":334,"revision":62,"contentType":8203,"locale":29},{"sys":8200},{"type":12,"linkType":13,"id":14},{"sys":8202},{"id":21,"type":12,"linkType":22},{"sys":8204},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8206,"metaTitle":344,"metaDescription":345,"mainTitle":8207,"subtitle":363,"heroImage":8222,"ctaButton":386,"ctaLink":387},[343],{"data":8208,"content":8209,"nodeType":74},{},[8210,8216],{"data":8211,"content":8212,"nodeType":356},{},[8213],{"data":8214,"marks":8215,"value":355,"nodeType":82},{},[],{"data":8217,"content":8218,"nodeType":87},{},[8219],{"data":8220,"marks":8221,"value":235,"nodeType":82},{},[],{"metadata":8223,"sys":8226,"fields":8231},{"tags":8224,"concepts":8225},[],[],{"space":8227,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8229,"publishedVersion":62,"revision":44,"locale":29},{"sys":8228},{"type":12,"linkType":13,"id":14},{"sys":8230},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8232},{"url":378,"details":8233,"fileName":384,"contentType":385},{"size":380,"image":8234},{"width":382,"height":383},{"sys":8236,"fields":8239},{"id":8237,"createdAt":8238},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":8240,"slug":8241,"articleIntro":8240,"category":8242},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[8243],{"metadata":8244,"sys":8247,"fields":8254},{"tags":8245,"concepts":8246},[],[],{"space":8248,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8250,"publishedVersion":334,"revision":62,"contentType":8252,"locale":29},{"sys":8249},{"type":12,"linkType":13,"id":14},{"sys":8251},{"id":21,"type":12,"linkType":22},{"sys":8253},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8255,"metaTitle":344,"metaDescription":345,"mainTitle":8256,"subtitle":363,"heroImage":8271,"ctaButton":386,"ctaLink":387},[343],{"data":8257,"content":8258,"nodeType":74},{},[8259,8265],{"data":8260,"content":8261,"nodeType":356},{},[8262],{"data":8263,"marks":8264,"value":355,"nodeType":82},{},[],{"data":8266,"content":8267,"nodeType":87},{},[8268],{"data":8269,"marks":8270,"value":235,"nodeType":82},{},[],{"metadata":8272,"sys":8275,"fields":8280},{"tags":8273,"concepts":8274},[],[],{"space":8276,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8278,"publishedVersion":62,"revision":44,"locale":29},{"sys":8277},{"type":12,"linkType":13,"id":14},{"sys":8279},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8281},{"url":378,"details":8282,"fileName":384,"contentType":385},{"size":380,"image":8283},{"width":382,"height":383},{"sys":8285,"fields":8288},{"id":8286,"createdAt":8287},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":8289,"slug":8290,"articleIntro":8289,"category":8291},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[8292],{"metadata":8293,"sys":8296,"fields":8303},{"tags":8294,"concepts":8295},[],[],{"space":8297,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8299,"publishedVersion":334,"revision":62,"contentType":8301,"locale":29},{"sys":8298},{"type":12,"linkType":13,"id":14},{"sys":8300},{"id":21,"type":12,"linkType":22},{"sys":8302},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8304,"metaTitle":344,"metaDescription":345,"mainTitle":8305,"subtitle":363,"heroImage":8320,"ctaButton":386,"ctaLink":387},[343],{"data":8306,"content":8307,"nodeType":74},{},[8308,8314],{"data":8309,"content":8310,"nodeType":356},{},[8311],{"data":8312,"marks":8313,"value":355,"nodeType":82},{},[],{"data":8315,"content":8316,"nodeType":87},{},[8317],{"data":8318,"marks":8319,"value":235,"nodeType":82},{},[],{"metadata":8321,"sys":8324,"fields":8329},{"tags":8322,"concepts":8323},[],[],{"space":8325,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8327,"publishedVersion":62,"revision":44,"locale":29},{"sys":8326},{"type":12,"linkType":13,"id":14},{"sys":8328},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8330},{"url":378,"details":8331,"fileName":384,"contentType":385},{"size":380,"image":8332},{"width":382,"height":383},{"sys":8334,"fields":8337},{"id":8335,"createdAt":8336},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":8338,"slug":8339,"articleIntro":8338,"category":8340},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[8341],{"metadata":8342,"sys":8345,"fields":8352},{"tags":8343,"concepts":8344},[],[],{"space":8346,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8348,"publishedVersion":334,"revision":62,"contentType":8350,"locale":29},{"sys":8347},{"type":12,"linkType":13,"id":14},{"sys":8349},{"id":21,"type":12,"linkType":22},{"sys":8351},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8353,"metaTitle":344,"metaDescription":345,"mainTitle":8354,"subtitle":363,"heroImage":8369,"ctaButton":386,"ctaLink":387},[343],{"data":8355,"content":8356,"nodeType":74},{},[8357,8363],{"data":8358,"content":8359,"nodeType":356},{},[8360],{"data":8361,"marks":8362,"value":355,"nodeType":82},{},[],{"data":8364,"content":8365,"nodeType":87},{},[8366],{"data":8367,"marks":8368,"value":235,"nodeType":82},{},[],{"metadata":8370,"sys":8373,"fields":8378},{"tags":8371,"concepts":8372},[],[],{"space":8374,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8376,"publishedVersion":62,"revision":44,"locale":29},{"sys":8375},{"type":12,"linkType":13,"id":14},{"sys":8377},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8379},{"url":378,"details":8380,"fileName":384,"contentType":385},{"size":380,"image":8381},{"width":382,"height":383},{"sys":8383,"fields":8386},{"id":8384,"createdAt":8385},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":8387,"slug":8388,"articleIntro":8387,"category":8389},"Compte 211 - Terrains","compte-211-terrains",[8390],{"metadata":8391,"sys":8394,"fields":8401},{"tags":8392,"concepts":8393},[],[],{"space":8395,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8397,"publishedVersion":334,"revision":62,"contentType":8399,"locale":29},{"sys":8396},{"type":12,"linkType":13,"id":14},{"sys":8398},{"id":21,"type":12,"linkType":22},{"sys":8400},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8402,"metaTitle":344,"metaDescription":345,"mainTitle":8403,"subtitle":363,"heroImage":8418,"ctaButton":386,"ctaLink":387},[343],{"data":8404,"content":8405,"nodeType":74},{},[8406,8412],{"data":8407,"content":8408,"nodeType":356},{},[8409],{"data":8410,"marks":8411,"value":355,"nodeType":82},{},[],{"data":8413,"content":8414,"nodeType":87},{},[8415],{"data":8416,"marks":8417,"value":235,"nodeType":82},{},[],{"metadata":8419,"sys":8422,"fields":8427},{"tags":8420,"concepts":8421},[],[],{"space":8423,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8425,"publishedVersion":62,"revision":44,"locale":29},{"sys":8424},{"type":12,"linkType":13,"id":14},{"sys":8426},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8428},{"url":378,"details":8429,"fileName":384,"contentType":385},{"size":380,"image":8430},{"width":382,"height":383},{"sys":8432,"fields":8435},{"id":8433,"createdAt":8434},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":8436,"slug":8437,"articleIntro":-1,"category":8438},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[8439],{"metadata":8440,"sys":8443,"fields":8450},{"tags":8441,"concepts":8442},[],[],{"space":8444,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8446,"publishedVersion":334,"revision":62,"contentType":8448,"locale":29},{"sys":8445},{"type":12,"linkType":13,"id":14},{"sys":8447},{"id":21,"type":12,"linkType":22},{"sys":8449},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8451,"metaTitle":344,"metaDescription":345,"mainTitle":8452,"subtitle":363,"heroImage":8467,"ctaButton":386,"ctaLink":387},[343],{"data":8453,"content":8454,"nodeType":74},{},[8455,8461],{"data":8456,"content":8457,"nodeType":356},{},[8458],{"data":8459,"marks":8460,"value":355,"nodeType":82},{},[],{"data":8462,"content":8463,"nodeType":87},{},[8464],{"data":8465,"marks":8466,"value":235,"nodeType":82},{},[],{"metadata":8468,"sys":8471,"fields":8476},{"tags":8469,"concepts":8470},[],[],{"space":8472,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8474,"publishedVersion":62,"revision":44,"locale":29},{"sys":8473},{"type":12,"linkType":13,"id":14},{"sys":8475},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8477},{"url":378,"details":8478,"fileName":384,"contentType":385},{"size":380,"image":8479},{"width":382,"height":383},{"sys":8481,"fields":8484},{"id":8482,"createdAt":8483},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":8485,"slug":8486,"articleIntro":-1,"category":8487},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[8488],{"metadata":8489,"sys":8492,"fields":8499},{"tags":8490,"concepts":8491},[],[],{"space":8493,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8495,"publishedVersion":334,"revision":62,"contentType":8497,"locale":29},{"sys":8494},{"type":12,"linkType":13,"id":14},{"sys":8496},{"id":21,"type":12,"linkType":22},{"sys":8498},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8500,"metaTitle":344,"metaDescription":345,"mainTitle":8501,"subtitle":363,"heroImage":8516,"ctaButton":386,"ctaLink":387},[343],{"data":8502,"content":8503,"nodeType":74},{},[8504,8510],{"data":8505,"content":8506,"nodeType":356},{},[8507],{"data":8508,"marks":8509,"value":355,"nodeType":82},{},[],{"data":8511,"content":8512,"nodeType":87},{},[8513],{"data":8514,"marks":8515,"value":235,"nodeType":82},{},[],{"metadata":8517,"sys":8520,"fields":8525},{"tags":8518,"concepts":8519},[],[],{"space":8521,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8523,"publishedVersion":62,"revision":44,"locale":29},{"sys":8522},{"type":12,"linkType":13,"id":14},{"sys":8524},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8526},{"url":378,"details":8527,"fileName":384,"contentType":385},{"size":380,"image":8528},{"width":382,"height":383},{"sys":8530,"fields":8533},{"id":8531,"createdAt":8532},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":8534,"slug":8535,"articleIntro":8534,"category":8536},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[8537],{"metadata":8538,"sys":8541,"fields":8548},{"tags":8539,"concepts":8540},[],[],{"space":8542,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8544,"publishedVersion":334,"revision":62,"contentType":8546,"locale":29},{"sys":8543},{"type":12,"linkType":13,"id":14},{"sys":8545},{"id":21,"type":12,"linkType":22},{"sys":8547},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8549,"metaTitle":344,"metaDescription":345,"mainTitle":8550,"subtitle":363,"heroImage":8565,"ctaButton":386,"ctaLink":387},[343],{"data":8551,"content":8552,"nodeType":74},{},[8553,8559],{"data":8554,"content":8555,"nodeType":356},{},[8556],{"data":8557,"marks":8558,"value":355,"nodeType":82},{},[],{"data":8560,"content":8561,"nodeType":87},{},[8562],{"data":8563,"marks":8564,"value":235,"nodeType":82},{},[],{"metadata":8566,"sys":8569,"fields":8574},{"tags":8567,"concepts":8568},[],[],{"space":8570,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8572,"publishedVersion":62,"revision":44,"locale":29},{"sys":8571},{"type":12,"linkType":13,"id":14},{"sys":8573},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8575},{"url":378,"details":8576,"fileName":384,"contentType":385},{"size":380,"image":8577},{"width":382,"height":383},{"sys":8579,"fields":8582},{"id":8580,"createdAt":8581},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":8583,"slug":8584,"articleIntro":-1,"category":8585},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[8586],{"metadata":8587,"sys":8590,"fields":8597},{"tags":8588,"concepts":8589},[],[],{"space":8591,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8593,"publishedVersion":334,"revision":62,"contentType":8595,"locale":29},{"sys":8592},{"type":12,"linkType":13,"id":14},{"sys":8594},{"id":21,"type":12,"linkType":22},{"sys":8596},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8598,"metaTitle":344,"metaDescription":345,"mainTitle":8599,"subtitle":363,"heroImage":8614,"ctaButton":386,"ctaLink":387},[343],{"data":8600,"content":8601,"nodeType":74},{},[8602,8608],{"data":8603,"content":8604,"nodeType":356},{},[8605],{"data":8606,"marks":8607,"value":355,"nodeType":82},{},[],{"data":8609,"content":8610,"nodeType":87},{},[8611],{"data":8612,"marks":8613,"value":235,"nodeType":82},{},[],{"metadata":8615,"sys":8618,"fields":8623},{"tags":8616,"concepts":8617},[],[],{"space":8619,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8621,"publishedVersion":62,"revision":44,"locale":29},{"sys":8620},{"type":12,"linkType":13,"id":14},{"sys":8622},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8624},{"url":378,"details":8625,"fileName":384,"contentType":385},{"size":380,"image":8626},{"width":382,"height":383},{"sys":8628,"fields":8631},{"id":8629,"createdAt":8630},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":8632,"slug":8633,"articleIntro":-1,"category":8634},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[8635],{"metadata":8636,"sys":8639,"fields":8646},{"tags":8637,"concepts":8638},[],[],{"space":8640,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8642,"publishedVersion":334,"revision":62,"contentType":8644,"locale":29},{"sys":8641},{"type":12,"linkType":13,"id":14},{"sys":8643},{"id":21,"type":12,"linkType":22},{"sys":8645},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8647,"metaTitle":344,"metaDescription":345,"mainTitle":8648,"subtitle":363,"heroImage":8663,"ctaButton":386,"ctaLink":387},[343],{"data":8649,"content":8650,"nodeType":74},{},[8651,8657],{"data":8652,"content":8653,"nodeType":356},{},[8654],{"data":8655,"marks":8656,"value":355,"nodeType":82},{},[],{"data":8658,"content":8659,"nodeType":87},{},[8660],{"data":8661,"marks":8662,"value":235,"nodeType":82},{},[],{"metadata":8664,"sys":8667,"fields":8672},{"tags":8665,"concepts":8666},[],[],{"space":8668,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8670,"publishedVersion":62,"revision":44,"locale":29},{"sys":8669},{"type":12,"linkType":13,"id":14},{"sys":8671},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8673},{"url":378,"details":8674,"fileName":384,"contentType":385},{"size":380,"image":8675},{"width":382,"height":383},{"sys":8677,"fields":8680},{"id":8678,"createdAt":8679},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":8681,"slug":8682,"articleIntro":8681,"category":8683},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[8684],{"metadata":8685,"sys":8688,"fields":8695},{"tags":8686,"concepts":8687},[],[],{"space":8689,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8691,"publishedVersion":334,"revision":62,"contentType":8693,"locale":29},{"sys":8690},{"type":12,"linkType":13,"id":14},{"sys":8692},{"id":21,"type":12,"linkType":22},{"sys":8694},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8696,"metaTitle":344,"metaDescription":345,"mainTitle":8697,"subtitle":363,"heroImage":8712,"ctaButton":386,"ctaLink":387},[343],{"data":8698,"content":8699,"nodeType":74},{},[8700,8706],{"data":8701,"content":8702,"nodeType":356},{},[8703],{"data":8704,"marks":8705,"value":355,"nodeType":82},{},[],{"data":8707,"content":8708,"nodeType":87},{},[8709],{"data":8710,"marks":8711,"value":235,"nodeType":82},{},[],{"metadata":8713,"sys":8716,"fields":8721},{"tags":8714,"concepts":8715},[],[],{"space":8717,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8719,"publishedVersion":62,"revision":44,"locale":29},{"sys":8718},{"type":12,"linkType":13,"id":14},{"sys":8720},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8722},{"url":378,"details":8723,"fileName":384,"contentType":385},{"size":380,"image":8724},{"width":382,"height":383},{"sys":8726,"fields":8729},{"id":8727,"createdAt":8728},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":8730,"slug":8731,"articleIntro":-1,"category":8732},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[8733],{"metadata":8734,"sys":8737,"fields":8744},{"tags":8735,"concepts":8736},[],[],{"space":8738,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8740,"publishedVersion":334,"revision":62,"contentType":8742,"locale":29},{"sys":8739},{"type":12,"linkType":13,"id":14},{"sys":8741},{"id":21,"type":12,"linkType":22},{"sys":8743},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8745,"metaTitle":344,"metaDescription":345,"mainTitle":8746,"subtitle":363,"heroImage":8761,"ctaButton":386,"ctaLink":387},[343],{"data":8747,"content":8748,"nodeType":74},{},[8749,8755],{"data":8750,"content":8751,"nodeType":356},{},[8752],{"data":8753,"marks":8754,"value":355,"nodeType":82},{},[],{"data":8756,"content":8757,"nodeType":87},{},[8758],{"data":8759,"marks":8760,"value":235,"nodeType":82},{},[],{"metadata":8762,"sys":8765,"fields":8770},{"tags":8763,"concepts":8764},[],[],{"space":8766,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8768,"publishedVersion":62,"revision":44,"locale":29},{"sys":8767},{"type":12,"linkType":13,"id":14},{"sys":8769},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8771},{"url":378,"details":8772,"fileName":384,"contentType":385},{"size":380,"image":8773},{"width":382,"height":383},{"sys":8775,"fields":8778},{"id":8776,"createdAt":8777},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":8779,"slug":8780,"articleIntro":8779,"category":8781},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[8782],{"metadata":8783,"sys":8786,"fields":8793},{"tags":8784,"concepts":8785},[],[],{"space":8787,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8789,"publishedVersion":334,"revision":62,"contentType":8791,"locale":29},{"sys":8788},{"type":12,"linkType":13,"id":14},{"sys":8790},{"id":21,"type":12,"linkType":22},{"sys":8792},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8794,"metaTitle":344,"metaDescription":345,"mainTitle":8795,"subtitle":363,"heroImage":8810,"ctaButton":386,"ctaLink":387},[343],{"data":8796,"content":8797,"nodeType":74},{},[8798,8804],{"data":8799,"content":8800,"nodeType":356},{},[8801],{"data":8802,"marks":8803,"value":355,"nodeType":82},{},[],{"data":8805,"content":8806,"nodeType":87},{},[8807],{"data":8808,"marks":8809,"value":235,"nodeType":82},{},[],{"metadata":8811,"sys":8814,"fields":8819},{"tags":8812,"concepts":8813},[],[],{"space":8815,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8817,"publishedVersion":62,"revision":44,"locale":29},{"sys":8816},{"type":12,"linkType":13,"id":14},{"sys":8818},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8820},{"url":378,"details":8821,"fileName":384,"contentType":385},{"size":380,"image":8822},{"width":382,"height":383},{"sys":8824,"fields":8827},{"id":8825,"createdAt":8826},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":8828,"slug":8829,"articleIntro":8828,"category":8830},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[8831],{"metadata":8832,"sys":8835,"fields":8842},{"tags":8833,"concepts":8834},[],[],{"space":8836,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8838,"publishedVersion":334,"revision":62,"contentType":8840,"locale":29},{"sys":8837},{"type":12,"linkType":13,"id":14},{"sys":8839},{"id":21,"type":12,"linkType":22},{"sys":8841},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8843,"metaTitle":344,"metaDescription":345,"mainTitle":8844,"subtitle":363,"heroImage":8859,"ctaButton":386,"ctaLink":387},[343],{"data":8845,"content":8846,"nodeType":74},{},[8847,8853],{"data":8848,"content":8849,"nodeType":356},{},[8850],{"data":8851,"marks":8852,"value":355,"nodeType":82},{},[],{"data":8854,"content":8855,"nodeType":87},{},[8856],{"data":8857,"marks":8858,"value":235,"nodeType":82},{},[],{"metadata":8860,"sys":8863,"fields":8868},{"tags":8861,"concepts":8862},[],[],{"space":8864,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8866,"publishedVersion":62,"revision":44,"locale":29},{"sys":8865},{"type":12,"linkType":13,"id":14},{"sys":8867},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8869},{"url":378,"details":8870,"fileName":384,"contentType":385},{"size":380,"image":8871},{"width":382,"height":383},{"sys":8873,"fields":8876},{"id":8874,"createdAt":8875},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":8877,"slug":8878,"articleIntro":-1,"category":8879},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[8880],{"metadata":8881,"sys":8884,"fields":8891},{"tags":8882,"concepts":8883},[],[],{"space":8885,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8887,"publishedVersion":334,"revision":62,"contentType":8889,"locale":29},{"sys":8886},{"type":12,"linkType":13,"id":14},{"sys":8888},{"id":21,"type":12,"linkType":22},{"sys":8890},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8892,"metaTitle":344,"metaDescription":345,"mainTitle":8893,"subtitle":363,"heroImage":8908,"ctaButton":386,"ctaLink":387},[343],{"data":8894,"content":8895,"nodeType":74},{},[8896,8902],{"data":8897,"content":8898,"nodeType":356},{},[8899],{"data":8900,"marks":8901,"value":355,"nodeType":82},{},[],{"data":8903,"content":8904,"nodeType":87},{},[8905],{"data":8906,"marks":8907,"value":235,"nodeType":82},{},[],{"metadata":8909,"sys":8912,"fields":8917},{"tags":8910,"concepts":8911},[],[],{"space":8913,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8915,"publishedVersion":62,"revision":44,"locale":29},{"sys":8914},{"type":12,"linkType":13,"id":14},{"sys":8916},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8918},{"url":378,"details":8919,"fileName":384,"contentType":385},{"size":380,"image":8920},{"width":382,"height":383},{"sys":8922,"fields":8925},{"id":8923,"createdAt":8924},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":8926,"slug":8927,"articleIntro":8928,"category":8929},"Compte comptable don : comment comptabiliser les dons ?","compte-comptable-don","La comptabilisation des dons, qu'ils soient réalisés par une entreprise ou reçus par une association, répond à des règles strictes du Plan Comptable Général (PCG) et du Code général des impôts. Ce guide vise à apporter un éclairage complet sur les comptes à utiliser, les écritures à passer, les avantages fiscaux et les évolutions réglementaires à venir. ",[8930],{"metadata":8931,"sys":8934,"fields":8941},{"tags":8932,"concepts":8933},[],[],{"space":8935,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8937,"publishedVersion":334,"revision":62,"contentType":8939,"locale":29},{"sys":8936},{"type":12,"linkType":13,"id":14},{"sys":8938},{"id":21,"type":12,"linkType":22},{"sys":8940},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8942,"metaTitle":344,"metaDescription":345,"mainTitle":8943,"subtitle":363,"heroImage":8958,"ctaButton":386,"ctaLink":387},[343],{"data":8944,"content":8945,"nodeType":74},{},[8946,8952],{"data":8947,"content":8948,"nodeType":356},{},[8949],{"data":8950,"marks":8951,"value":355,"nodeType":82},{},[],{"data":8953,"content":8954,"nodeType":87},{},[8955],{"data":8956,"marks":8957,"value":235,"nodeType":82},{},[],{"metadata":8959,"sys":8962,"fields":8967},{"tags":8960,"concepts":8961},[],[],{"space":8963,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":8965,"publishedVersion":62,"revision":44,"locale":29},{"sys":8964},{"type":12,"linkType":13,"id":14},{"sys":8966},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":8968},{"url":378,"details":8969,"fileName":384,"contentType":385},{"size":380,"image":8970},{"width":382,"height":383},{"sys":8972,"fields":8975},{"id":8973,"createdAt":8974},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":8976,"slug":8977,"articleIntro":8976,"category":8978},"506 - Obligations","compte-506-obligations",[8979],{"metadata":8980,"sys":8983,"fields":8990},{"tags":8981,"concepts":8982},[],[],{"space":8984,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8986,"publishedVersion":334,"revision":62,"contentType":8988,"locale":29},{"sys":8985},{"type":12,"linkType":13,"id":14},{"sys":8987},{"id":21,"type":12,"linkType":22},{"sys":8989},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8991,"metaTitle":344,"metaDescription":345,"mainTitle":8992,"subtitle":363,"heroImage":9007,"ctaButton":386,"ctaLink":387},[343],{"data":8993,"content":8994,"nodeType":74},{},[8995,9001],{"data":8996,"content":8997,"nodeType":356},{},[8998],{"data":8999,"marks":9000,"value":355,"nodeType":82},{},[],{"data":9002,"content":9003,"nodeType":87},{},[9004],{"data":9005,"marks":9006,"value":235,"nodeType":82},{},[],{"metadata":9008,"sys":9011,"fields":9016},{"tags":9009,"concepts":9010},[],[],{"space":9012,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9014,"publishedVersion":62,"revision":44,"locale":29},{"sys":9013},{"type":12,"linkType":13,"id":14},{"sys":9015},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9017},{"url":378,"details":9018,"fileName":384,"contentType":385},{"size":380,"image":9019},{"width":382,"height":383},{"sys":9021,"fields":9024},{"id":9022,"createdAt":9023},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":9025,"slug":9026,"articleIntro":9025,"category":9027},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[9028],{"metadata":9029,"sys":9032,"fields":9039},{"tags":9030,"concepts":9031},[],[],{"space":9033,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9035,"publishedVersion":334,"revision":62,"contentType":9037,"locale":29},{"sys":9034},{"type":12,"linkType":13,"id":14},{"sys":9036},{"id":21,"type":12,"linkType":22},{"sys":9038},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9040,"metaTitle":344,"metaDescription":345,"mainTitle":9041,"subtitle":363,"heroImage":9056,"ctaButton":386,"ctaLink":387},[343],{"data":9042,"content":9043,"nodeType":74},{},[9044,9050],{"data":9045,"content":9046,"nodeType":356},{},[9047],{"data":9048,"marks":9049,"value":355,"nodeType":82},{},[],{"data":9051,"content":9052,"nodeType":87},{},[9053],{"data":9054,"marks":9055,"value":235,"nodeType":82},{},[],{"metadata":9057,"sys":9060,"fields":9065},{"tags":9058,"concepts":9059},[],[],{"space":9061,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9063,"publishedVersion":62,"revision":44,"locale":29},{"sys":9062},{"type":12,"linkType":13,"id":14},{"sys":9064},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9066},{"url":378,"details":9067,"fileName":384,"contentType":385},{"size":380,"image":9068},{"width":382,"height":383},{"sys":9070,"fields":9073},{"id":9071,"createdAt":9072},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":9074,"slug":9075,"articleIntro":9074,"category":9076},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[9077],{"metadata":9078,"sys":9081,"fields":9088},{"tags":9079,"concepts":9080},[],[],{"space":9082,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9084,"publishedVersion":334,"revision":62,"contentType":9086,"locale":29},{"sys":9083},{"type":12,"linkType":13,"id":14},{"sys":9085},{"id":21,"type":12,"linkType":22},{"sys":9087},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9089,"metaTitle":344,"metaDescription":345,"mainTitle":9090,"subtitle":363,"heroImage":9105,"ctaButton":386,"ctaLink":387},[343],{"data":9091,"content":9092,"nodeType":74},{},[9093,9099],{"data":9094,"content":9095,"nodeType":356},{},[9096],{"data":9097,"marks":9098,"value":355,"nodeType":82},{},[],{"data":9100,"content":9101,"nodeType":87},{},[9102],{"data":9103,"marks":9104,"value":235,"nodeType":82},{},[],{"metadata":9106,"sys":9109,"fields":9114},{"tags":9107,"concepts":9108},[],[],{"space":9110,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9112,"publishedVersion":62,"revision":44,"locale":29},{"sys":9111},{"type":12,"linkType":13,"id":14},{"sys":9113},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9115},{"url":378,"details":9116,"fileName":384,"contentType":385},{"size":380,"image":9117},{"width":382,"height":383},{"sys":9119,"fields":9122},{"id":9120,"createdAt":9121},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":9123,"slug":9124,"articleIntro":-1,"category":9125},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[9126],{"metadata":9127,"sys":9130,"fields":9137},{"tags":9128,"concepts":9129},[],[],{"space":9131,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9133,"publishedVersion":334,"revision":62,"contentType":9135,"locale":29},{"sys":9132},{"type":12,"linkType":13,"id":14},{"sys":9134},{"id":21,"type":12,"linkType":22},{"sys":9136},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9138,"metaTitle":344,"metaDescription":345,"mainTitle":9139,"subtitle":363,"heroImage":9154,"ctaButton":386,"ctaLink":387},[343],{"data":9140,"content":9141,"nodeType":74},{},[9142,9148],{"data":9143,"content":9144,"nodeType":356},{},[9145],{"data":9146,"marks":9147,"value":355,"nodeType":82},{},[],{"data":9149,"content":9150,"nodeType":87},{},[9151],{"data":9152,"marks":9153,"value":235,"nodeType":82},{},[],{"metadata":9155,"sys":9158,"fields":9163},{"tags":9156,"concepts":9157},[],[],{"space":9159,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9161,"publishedVersion":62,"revision":44,"locale":29},{"sys":9160},{"type":12,"linkType":13,"id":14},{"sys":9162},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9164},{"url":378,"details":9165,"fileName":384,"contentType":385},{"size":380,"image":9166},{"width":382,"height":383},{"sys":9168,"fields":9171},{"id":9169,"createdAt":9170},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":9172,"slug":9173,"articleIntro":9172,"category":9174},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[9175],{"metadata":9176,"sys":9179,"fields":9186},{"tags":9177,"concepts":9178},[],[],{"space":9180,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9182,"publishedVersion":334,"revision":62,"contentType":9184,"locale":29},{"sys":9181},{"type":12,"linkType":13,"id":14},{"sys":9183},{"id":21,"type":12,"linkType":22},{"sys":9185},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9187,"metaTitle":344,"metaDescription":345,"mainTitle":9188,"subtitle":363,"heroImage":9203,"ctaButton":386,"ctaLink":387},[343],{"data":9189,"content":9190,"nodeType":74},{},[9191,9197],{"data":9192,"content":9193,"nodeType":356},{},[9194],{"data":9195,"marks":9196,"value":355,"nodeType":82},{},[],{"data":9198,"content":9199,"nodeType":87},{},[9200],{"data":9201,"marks":9202,"value":235,"nodeType":82},{},[],{"metadata":9204,"sys":9207,"fields":9212},{"tags":9205,"concepts":9206},[],[],{"space":9208,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9210,"publishedVersion":62,"revision":44,"locale":29},{"sys":9209},{"type":12,"linkType":13,"id":14},{"sys":9211},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9213},{"url":378,"details":9214,"fileName":384,"contentType":385},{"size":380,"image":9215},{"width":382,"height":383},{"sys":9217,"fields":9220},{"id":9218,"createdAt":9219},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":9221,"slug":9222,"articleIntro":9221,"category":9223},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[9224],{"metadata":9225,"sys":9228,"fields":9235},{"tags":9226,"concepts":9227},[],[],{"space":9229,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9231,"publishedVersion":334,"revision":62,"contentType":9233,"locale":29},{"sys":9230},{"type":12,"linkType":13,"id":14},{"sys":9232},{"id":21,"type":12,"linkType":22},{"sys":9234},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9236,"metaTitle":344,"metaDescription":345,"mainTitle":9237,"subtitle":363,"heroImage":9252,"ctaButton":386,"ctaLink":387},[343],{"data":9238,"content":9239,"nodeType":74},{},[9240,9246],{"data":9241,"content":9242,"nodeType":356},{},[9243],{"data":9244,"marks":9245,"value":355,"nodeType":82},{},[],{"data":9247,"content":9248,"nodeType":87},{},[9249],{"data":9250,"marks":9251,"value":235,"nodeType":82},{},[],{"metadata":9253,"sys":9256,"fields":9261},{"tags":9254,"concepts":9255},[],[],{"space":9257,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9259,"publishedVersion":62,"revision":44,"locale":29},{"sys":9258},{"type":12,"linkType":13,"id":14},{"sys":9260},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9262},{"url":378,"details":9263,"fileName":384,"contentType":385},{"size":380,"image":9264},{"width":382,"height":383},{"sys":9266,"fields":9269},{"id":9267,"createdAt":9268},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":9270,"slug":9271,"articleIntro":9270,"category":9272},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[9273],{"metadata":9274,"sys":9277,"fields":9284},{"tags":9275,"concepts":9276},[],[],{"space":9278,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9280,"publishedVersion":334,"revision":62,"contentType":9282,"locale":29},{"sys":9279},{"type":12,"linkType":13,"id":14},{"sys":9281},{"id":21,"type":12,"linkType":22},{"sys":9283},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9285,"metaTitle":344,"metaDescription":345,"mainTitle":9286,"subtitle":363,"heroImage":9301,"ctaButton":386,"ctaLink":387},[343],{"data":9287,"content":9288,"nodeType":74},{},[9289,9295],{"data":9290,"content":9291,"nodeType":356},{},[9292],{"data":9293,"marks":9294,"value":355,"nodeType":82},{},[],{"data":9296,"content":9297,"nodeType":87},{},[9298],{"data":9299,"marks":9300,"value":235,"nodeType":82},{},[],{"metadata":9302,"sys":9305,"fields":9310},{"tags":9303,"concepts":9304},[],[],{"space":9306,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9308,"publishedVersion":62,"revision":44,"locale":29},{"sys":9307},{"type":12,"linkType":13,"id":14},{"sys":9309},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9311},{"url":378,"details":9312,"fileName":384,"contentType":385},{"size":380,"image":9313},{"width":382,"height":383},{"sys":9315,"fields":9318},{"id":9316,"createdAt":9317},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":9319,"slug":9320,"articleIntro":9319,"category":9321},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[9322],{"metadata":9323,"sys":9326,"fields":9333},{"tags":9324,"concepts":9325},[],[],{"space":9327,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9329,"publishedVersion":334,"revision":62,"contentType":9331,"locale":29},{"sys":9328},{"type":12,"linkType":13,"id":14},{"sys":9330},{"id":21,"type":12,"linkType":22},{"sys":9332},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9334,"metaTitle":344,"metaDescription":345,"mainTitle":9335,"subtitle":363,"heroImage":9350,"ctaButton":386,"ctaLink":387},[343],{"data":9336,"content":9337,"nodeType":74},{},[9338,9344],{"data":9339,"content":9340,"nodeType":356},{},[9341],{"data":9342,"marks":9343,"value":355,"nodeType":82},{},[],{"data":9345,"content":9346,"nodeType":87},{},[9347],{"data":9348,"marks":9349,"value":235,"nodeType":82},{},[],{"metadata":9351,"sys":9354,"fields":9359},{"tags":9352,"concepts":9353},[],[],{"space":9355,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9357,"publishedVersion":62,"revision":44,"locale":29},{"sys":9356},{"type":12,"linkType":13,"id":14},{"sys":9358},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9360},{"url":378,"details":9361,"fileName":384,"contentType":385},{"size":380,"image":9362},{"width":382,"height":383},{"sys":9364,"fields":9367},{"id":9365,"createdAt":9366},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":9368,"slug":9369,"articleIntro":-1,"category":9370},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[9371],{"metadata":9372,"sys":9375,"fields":9382},{"tags":9373,"concepts":9374},[],[],{"space":9376,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9378,"publishedVersion":334,"revision":62,"contentType":9380,"locale":29},{"sys":9377},{"type":12,"linkType":13,"id":14},{"sys":9379},{"id":21,"type":12,"linkType":22},{"sys":9381},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9383,"metaTitle":344,"metaDescription":345,"mainTitle":9384,"subtitle":363,"heroImage":9399,"ctaButton":386,"ctaLink":387},[343],{"data":9385,"content":9386,"nodeType":74},{},[9387,9393],{"data":9388,"content":9389,"nodeType":356},{},[9390],{"data":9391,"marks":9392,"value":355,"nodeType":82},{},[],{"data":9394,"content":9395,"nodeType":87},{},[9396],{"data":9397,"marks":9398,"value":235,"nodeType":82},{},[],{"metadata":9400,"sys":9403,"fields":9408},{"tags":9401,"concepts":9402},[],[],{"space":9404,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9406,"publishedVersion":62,"revision":44,"locale":29},{"sys":9405},{"type":12,"linkType":13,"id":14},{"sys":9407},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9409},{"url":378,"details":9410,"fileName":384,"contentType":385},{"size":380,"image":9411},{"width":382,"height":383},{"sys":9413,"fields":9416},{"id":9414,"createdAt":9415},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":9417,"slug":9418,"articleIntro":-1,"category":9419},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[9420],{"metadata":9421,"sys":9424,"fields":9431},{"tags":9422,"concepts":9423},[],[],{"space":9425,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9427,"publishedVersion":334,"revision":62,"contentType":9429,"locale":29},{"sys":9426},{"type":12,"linkType":13,"id":14},{"sys":9428},{"id":21,"type":12,"linkType":22},{"sys":9430},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9432,"metaTitle":344,"metaDescription":345,"mainTitle":9433,"subtitle":363,"heroImage":9448,"ctaButton":386,"ctaLink":387},[343],{"data":9434,"content":9435,"nodeType":74},{},[9436,9442],{"data":9437,"content":9438,"nodeType":356},{},[9439],{"data":9440,"marks":9441,"value":355,"nodeType":82},{},[],{"data":9443,"content":9444,"nodeType":87},{},[9445],{"data":9446,"marks":9447,"value":235,"nodeType":82},{},[],{"metadata":9449,"sys":9452,"fields":9457},{"tags":9450,"concepts":9451},[],[],{"space":9453,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9455,"publishedVersion":62,"revision":44,"locale":29},{"sys":9454},{"type":12,"linkType":13,"id":14},{"sys":9456},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9458},{"url":378,"details":9459,"fileName":384,"contentType":385},{"size":380,"image":9460},{"width":382,"height":383},{"sys":9462,"fields":9465},{"id":9463,"createdAt":9464},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":9466,"slug":9467,"articleIntro":-1,"category":9468},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[9469],{"metadata":9470,"sys":9473,"fields":9480},{"tags":9471,"concepts":9472},[],[],{"space":9474,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9476,"publishedVersion":334,"revision":62,"contentType":9478,"locale":29},{"sys":9475},{"type":12,"linkType":13,"id":14},{"sys":9477},{"id":21,"type":12,"linkType":22},{"sys":9479},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9481,"metaTitle":344,"metaDescription":345,"mainTitle":9482,"subtitle":363,"heroImage":9497,"ctaButton":386,"ctaLink":387},[343],{"data":9483,"content":9484,"nodeType":74},{},[9485,9491],{"data":9486,"content":9487,"nodeType":356},{},[9488],{"data":9489,"marks":9490,"value":355,"nodeType":82},{},[],{"data":9492,"content":9493,"nodeType":87},{},[9494],{"data":9495,"marks":9496,"value":235,"nodeType":82},{},[],{"metadata":9498,"sys":9501,"fields":9506},{"tags":9499,"concepts":9500},[],[],{"space":9502,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9504,"publishedVersion":62,"revision":44,"locale":29},{"sys":9503},{"type":12,"linkType":13,"id":14},{"sys":9505},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9507},{"url":378,"details":9508,"fileName":384,"contentType":385},{"size":380,"image":9509},{"width":382,"height":383},{"sys":9511,"fields":9514},{"id":9512,"createdAt":9513},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":9515,"slug":9516,"articleIntro":9515,"category":9517},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[9518],{"metadata":9519,"sys":9522,"fields":9529},{"tags":9520,"concepts":9521},[],[],{"space":9523,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9525,"publishedVersion":334,"revision":62,"contentType":9527,"locale":29},{"sys":9524},{"type":12,"linkType":13,"id":14},{"sys":9526},{"id":21,"type":12,"linkType":22},{"sys":9528},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9530,"metaTitle":344,"metaDescription":345,"mainTitle":9531,"subtitle":363,"heroImage":9546,"ctaButton":386,"ctaLink":387},[343],{"data":9532,"content":9533,"nodeType":74},{},[9534,9540],{"data":9535,"content":9536,"nodeType":356},{},[9537],{"data":9538,"marks":9539,"value":355,"nodeType":82},{},[],{"data":9541,"content":9542,"nodeType":87},{},[9543],{"data":9544,"marks":9545,"value":235,"nodeType":82},{},[],{"metadata":9547,"sys":9550,"fields":9555},{"tags":9548,"concepts":9549},[],[],{"space":9551,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9553,"publishedVersion":62,"revision":44,"locale":29},{"sys":9552},{"type":12,"linkType":13,"id":14},{"sys":9554},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9556},{"url":378,"details":9557,"fileName":384,"contentType":385},{"size":380,"image":9558},{"width":382,"height":383},{"sys":9560,"fields":9563},{"id":9561,"createdAt":9562},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":9564,"slug":9565,"articleIntro":9564,"category":9566},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[9567],{"metadata":9568,"sys":9571,"fields":9578},{"tags":9569,"concepts":9570},[],[],{"space":9572,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9574,"publishedVersion":334,"revision":62,"contentType":9576,"locale":29},{"sys":9573},{"type":12,"linkType":13,"id":14},{"sys":9575},{"id":21,"type":12,"linkType":22},{"sys":9577},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9579,"metaTitle":344,"metaDescription":345,"mainTitle":9580,"subtitle":363,"heroImage":9595,"ctaButton":386,"ctaLink":387},[343],{"data":9581,"content":9582,"nodeType":74},{},[9583,9589],{"data":9584,"content":9585,"nodeType":356},{},[9586],{"data":9587,"marks":9588,"value":355,"nodeType":82},{},[],{"data":9590,"content":9591,"nodeType":87},{},[9592],{"data":9593,"marks":9594,"value":235,"nodeType":82},{},[],{"metadata":9596,"sys":9599,"fields":9604},{"tags":9597,"concepts":9598},[],[],{"space":9600,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9602,"publishedVersion":62,"revision":44,"locale":29},{"sys":9601},{"type":12,"linkType":13,"id":14},{"sys":9603},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9605},{"url":378,"details":9606,"fileName":384,"contentType":385},{"size":380,"image":9607},{"width":382,"height":383},{"sys":9609,"fields":9612},{"id":9610,"createdAt":9611},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":9613,"slug":9614,"articleIntro":9613,"category":9615},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[9616],{"metadata":9617,"sys":9620,"fields":9627},{"tags":9618,"concepts":9619},[],[],{"space":9621,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9623,"publishedVersion":334,"revision":62,"contentType":9625,"locale":29},{"sys":9622},{"type":12,"linkType":13,"id":14},{"sys":9624},{"id":21,"type":12,"linkType":22},{"sys":9626},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9628,"metaTitle":344,"metaDescription":345,"mainTitle":9629,"subtitle":363,"heroImage":9644,"ctaButton":386,"ctaLink":387},[343],{"data":9630,"content":9631,"nodeType":74},{},[9632,9638],{"data":9633,"content":9634,"nodeType":356},{},[9635],{"data":9636,"marks":9637,"value":355,"nodeType":82},{},[],{"data":9639,"content":9640,"nodeType":87},{},[9641],{"data":9642,"marks":9643,"value":235,"nodeType":82},{},[],{"metadata":9645,"sys":9648,"fields":9653},{"tags":9646,"concepts":9647},[],[],{"space":9649,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9651,"publishedVersion":62,"revision":44,"locale":29},{"sys":9650},{"type":12,"linkType":13,"id":14},{"sys":9652},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9654},{"url":378,"details":9655,"fileName":384,"contentType":385},{"size":380,"image":9656},{"width":382,"height":383},{"sys":9658,"fields":9661},{"id":9659,"createdAt":9660},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":9662,"slug":9663,"articleIntro":9662,"category":9664},"72 - Production immobilisée","compte-72-production-immobilisee",[9665],{"metadata":9666,"sys":9669,"fields":9676},{"tags":9667,"concepts":9668},[],[],{"space":9670,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9672,"publishedVersion":334,"revision":62,"contentType":9674,"locale":29},{"sys":9671},{"type":12,"linkType":13,"id":14},{"sys":9673},{"id":21,"type":12,"linkType":22},{"sys":9675},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9677,"metaTitle":344,"metaDescription":345,"mainTitle":9678,"subtitle":363,"heroImage":9693,"ctaButton":386,"ctaLink":387},[343],{"data":9679,"content":9680,"nodeType":74},{},[9681,9687],{"data":9682,"content":9683,"nodeType":356},{},[9684],{"data":9685,"marks":9686,"value":355,"nodeType":82},{},[],{"data":9688,"content":9689,"nodeType":87},{},[9690],{"data":9691,"marks":9692,"value":235,"nodeType":82},{},[],{"metadata":9694,"sys":9697,"fields":9702},{"tags":9695,"concepts":9696},[],[],{"space":9698,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9700,"publishedVersion":62,"revision":44,"locale":29},{"sys":9699},{"type":12,"linkType":13,"id":14},{"sys":9701},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9703},{"url":378,"details":9704,"fileName":384,"contentType":385},{"size":380,"image":9705},{"width":382,"height":383},{"sys":9707,"fields":9710},{"id":9708,"createdAt":9709},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":9711,"slug":9712,"articleIntro":9711,"category":9713},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[9714],{"metadata":9715,"sys":9718,"fields":9725},{"tags":9716,"concepts":9717},[],[],{"space":9719,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9721,"publishedVersion":334,"revision":62,"contentType":9723,"locale":29},{"sys":9720},{"type":12,"linkType":13,"id":14},{"sys":9722},{"id":21,"type":12,"linkType":22},{"sys":9724},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9726,"metaTitle":344,"metaDescription":345,"mainTitle":9727,"subtitle":363,"heroImage":9742,"ctaButton":386,"ctaLink":387},[343],{"data":9728,"content":9729,"nodeType":74},{},[9730,9736],{"data":9731,"content":9732,"nodeType":356},{},[9733],{"data":9734,"marks":9735,"value":355,"nodeType":82},{},[],{"data":9737,"content":9738,"nodeType":87},{},[9739],{"data":9740,"marks":9741,"value":235,"nodeType":82},{},[],{"metadata":9743,"sys":9746,"fields":9751},{"tags":9744,"concepts":9745},[],[],{"space":9747,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9749,"publishedVersion":62,"revision":44,"locale":29},{"sys":9748},{"type":12,"linkType":13,"id":14},{"sys":9750},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9752},{"url":378,"details":9753,"fileName":384,"contentType":385},{"size":380,"image":9754},{"width":382,"height":383},{"sys":9756,"fields":9759},{"id":9757,"createdAt":9758},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":9760,"slug":9761,"articleIntro":9760,"category":9762},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[9763],{"metadata":9764,"sys":9767,"fields":9774},{"tags":9765,"concepts":9766},[],[],{"space":9768,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9770,"publishedVersion":334,"revision":62,"contentType":9772,"locale":29},{"sys":9769},{"type":12,"linkType":13,"id":14},{"sys":9771},{"id":21,"type":12,"linkType":22},{"sys":9773},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9775,"metaTitle":344,"metaDescription":345,"mainTitle":9776,"subtitle":363,"heroImage":9791,"ctaButton":386,"ctaLink":387},[343],{"data":9777,"content":9778,"nodeType":74},{},[9779,9785],{"data":9780,"content":9781,"nodeType":356},{},[9782],{"data":9783,"marks":9784,"value":355,"nodeType":82},{},[],{"data":9786,"content":9787,"nodeType":87},{},[9788],{"data":9789,"marks":9790,"value":235,"nodeType":82},{},[],{"metadata":9792,"sys":9795,"fields":9800},{"tags":9793,"concepts":9794},[],[],{"space":9796,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9798,"publishedVersion":62,"revision":44,"locale":29},{"sys":9797},{"type":12,"linkType":13,"id":14},{"sys":9799},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9801},{"url":378,"details":9802,"fileName":384,"contentType":385},{"size":380,"image":9803},{"width":382,"height":383},{"sys":9805,"fields":9808},{"id":9806,"createdAt":9807},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":9809,"slug":9810,"articleIntro":9809,"category":9811},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[9812],{"metadata":9813,"sys":9816,"fields":9823},{"tags":9814,"concepts":9815},[],[],{"space":9817,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9819,"publishedVersion":334,"revision":62,"contentType":9821,"locale":29},{"sys":9818},{"type":12,"linkType":13,"id":14},{"sys":9820},{"id":21,"type":12,"linkType":22},{"sys":9822},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9824,"metaTitle":344,"metaDescription":345,"mainTitle":9825,"subtitle":363,"heroImage":9840,"ctaButton":386,"ctaLink":387},[343],{"data":9826,"content":9827,"nodeType":74},{},[9828,9834],{"data":9829,"content":9830,"nodeType":356},{},[9831],{"data":9832,"marks":9833,"value":355,"nodeType":82},{},[],{"data":9835,"content":9836,"nodeType":87},{},[9837],{"data":9838,"marks":9839,"value":235,"nodeType":82},{},[],{"metadata":9841,"sys":9844,"fields":9849},{"tags":9842,"concepts":9843},[],[],{"space":9845,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9847,"publishedVersion":62,"revision":44,"locale":29},{"sys":9846},{"type":12,"linkType":13,"id":14},{"sys":9848},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9850},{"url":378,"details":9851,"fileName":384,"contentType":385},{"size":380,"image":9852},{"width":382,"height":383},{"sys":9854,"fields":9857},{"id":9855,"createdAt":9856},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":9858,"slug":9859,"articleIntro":9858,"category":9860},"751 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-751-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[9861],{"metadata":9862,"sys":9865,"fields":9872},{"tags":9863,"concepts":9864},[],[],{"space":9866,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9868,"publishedVersion":334,"revision":62,"contentType":9870,"locale":29},{"sys":9867},{"type":12,"linkType":13,"id":14},{"sys":9869},{"id":21,"type":12,"linkType":22},{"sys":9871},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9873,"metaTitle":344,"metaDescription":345,"mainTitle":9874,"subtitle":363,"heroImage":9889,"ctaButton":386,"ctaLink":387},[343],{"data":9875,"content":9876,"nodeType":74},{},[9877,9883],{"data":9878,"content":9879,"nodeType":356},{},[9880],{"data":9881,"marks":9882,"value":355,"nodeType":82},{},[],{"data":9884,"content":9885,"nodeType":87},{},[9886],{"data":9887,"marks":9888,"value":235,"nodeType":82},{},[],{"metadata":9890,"sys":9893,"fields":9898},{"tags":9891,"concepts":9892},[],[],{"space":9894,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9896,"publishedVersion":62,"revision":44,"locale":29},{"sys":9895},{"type":12,"linkType":13,"id":14},{"sys":9897},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9899},{"url":378,"details":9900,"fileName":384,"contentType":385},{"size":380,"image":9901},{"width":382,"height":383},{"sys":9903,"fields":9906},{"id":9904,"createdAt":9905},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":9907,"slug":9908,"articleIntro":-1,"category":9909},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[9910],{"metadata":9911,"sys":9914,"fields":9921},{"tags":9912,"concepts":9913},[],[],{"space":9915,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9917,"publishedVersion":334,"revision":62,"contentType":9919,"locale":29},{"sys":9916},{"type":12,"linkType":13,"id":14},{"sys":9918},{"id":21,"type":12,"linkType":22},{"sys":9920},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9922,"metaTitle":344,"metaDescription":345,"mainTitle":9923,"subtitle":363,"heroImage":9938,"ctaButton":386,"ctaLink":387},[343],{"data":9924,"content":9925,"nodeType":74},{},[9926,9932],{"data":9927,"content":9928,"nodeType":356},{},[9929],{"data":9930,"marks":9931,"value":355,"nodeType":82},{},[],{"data":9933,"content":9934,"nodeType":87},{},[9935],{"data":9936,"marks":9937,"value":235,"nodeType":82},{},[],{"metadata":9939,"sys":9942,"fields":9947},{"tags":9940,"concepts":9941},[],[],{"space":9943,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9945,"publishedVersion":62,"revision":44,"locale":29},{"sys":9944},{"type":12,"linkType":13,"id":14},{"sys":9946},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9948},{"url":378,"details":9949,"fileName":384,"contentType":385},{"size":380,"image":9950},{"width":382,"height":383},{"sys":9952,"fields":9955},{"id":9953,"createdAt":9954},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":9956,"slug":9957,"articleIntro":-1,"category":9958},"Compte 512 - Banques","compte-512-banques",[9959],{"metadata":9960,"sys":9963,"fields":9970},{"tags":9961,"concepts":9962},[],[],{"space":9964,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9966,"publishedVersion":334,"revision":62,"contentType":9968,"locale":29},{"sys":9965},{"type":12,"linkType":13,"id":14},{"sys":9967},{"id":21,"type":12,"linkType":22},{"sys":9969},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9971,"metaTitle":344,"metaDescription":345,"mainTitle":9972,"subtitle":363,"heroImage":9987,"ctaButton":386,"ctaLink":387},[343],{"data":9973,"content":9974,"nodeType":74},{},[9975,9981],{"data":9976,"content":9977,"nodeType":356},{},[9978],{"data":9979,"marks":9980,"value":355,"nodeType":82},{},[],{"data":9982,"content":9983,"nodeType":87},{},[9984],{"data":9985,"marks":9986,"value":235,"nodeType":82},{},[],{"metadata":9988,"sys":9991,"fields":9996},{"tags":9989,"concepts":9990},[],[],{"space":9992,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":9994,"publishedVersion":62,"revision":44,"locale":29},{"sys":9993},{"type":12,"linkType":13,"id":14},{"sys":9995},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":9997},{"url":378,"details":9998,"fileName":384,"contentType":385},{"size":380,"image":9999},{"width":382,"height":383},{"sys":10001,"fields":10004},{"id":10002,"createdAt":10003},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":10005,"slug":10006,"articleIntro":10005,"category":10007},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[10008],{"metadata":10009,"sys":10012,"fields":10019},{"tags":10010,"concepts":10011},[],[],{"space":10013,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10015,"publishedVersion":334,"revision":62,"contentType":10017,"locale":29},{"sys":10014},{"type":12,"linkType":13,"id":14},{"sys":10016},{"id":21,"type":12,"linkType":22},{"sys":10018},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10020,"metaTitle":344,"metaDescription":345,"mainTitle":10021,"subtitle":363,"heroImage":10036,"ctaButton":386,"ctaLink":387},[343],{"data":10022,"content":10023,"nodeType":74},{},[10024,10030],{"data":10025,"content":10026,"nodeType":356},{},[10027],{"data":10028,"marks":10029,"value":355,"nodeType":82},{},[],{"data":10031,"content":10032,"nodeType":87},{},[10033],{"data":10034,"marks":10035,"value":235,"nodeType":82},{},[],{"metadata":10037,"sys":10040,"fields":10045},{"tags":10038,"concepts":10039},[],[],{"space":10041,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10043,"publishedVersion":62,"revision":44,"locale":29},{"sys":10042},{"type":12,"linkType":13,"id":14},{"sys":10044},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10046},{"url":378,"details":10047,"fileName":384,"contentType":385},{"size":380,"image":10048},{"width":382,"height":383},{"sys":10050,"fields":10053},{"id":10051,"createdAt":10052},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":10054,"slug":10055,"articleIntro":10054,"category":10056},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[10057],{"metadata":10058,"sys":10061,"fields":10068},{"tags":10059,"concepts":10060},[],[],{"space":10062,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10064,"publishedVersion":334,"revision":62,"contentType":10066,"locale":29},{"sys":10063},{"type":12,"linkType":13,"id":14},{"sys":10065},{"id":21,"type":12,"linkType":22},{"sys":10067},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10069,"metaTitle":344,"metaDescription":345,"mainTitle":10070,"subtitle":363,"heroImage":10085,"ctaButton":386,"ctaLink":387},[343],{"data":10071,"content":10072,"nodeType":74},{},[10073,10079],{"data":10074,"content":10075,"nodeType":356},{},[10076],{"data":10077,"marks":10078,"value":355,"nodeType":82},{},[],{"data":10080,"content":10081,"nodeType":87},{},[10082],{"data":10083,"marks":10084,"value":235,"nodeType":82},{},[],{"metadata":10086,"sys":10089,"fields":10094},{"tags":10087,"concepts":10088},[],[],{"space":10090,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10092,"publishedVersion":62,"revision":44,"locale":29},{"sys":10091},{"type":12,"linkType":13,"id":14},{"sys":10093},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10095},{"url":378,"details":10096,"fileName":384,"contentType":385},{"size":380,"image":10097},{"width":382,"height":383},{"sys":10099,"fields":10102},{"id":10100,"createdAt":10101},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":10103,"slug":10104,"articleIntro":10103,"category":10105},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[10106],{"metadata":10107,"sys":10110,"fields":10117},{"tags":10108,"concepts":10109},[],[],{"space":10111,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10113,"publishedVersion":334,"revision":62,"contentType":10115,"locale":29},{"sys":10112},{"type":12,"linkType":13,"id":14},{"sys":10114},{"id":21,"type":12,"linkType":22},{"sys":10116},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10118,"metaTitle":344,"metaDescription":345,"mainTitle":10119,"subtitle":363,"heroImage":10134,"ctaButton":386,"ctaLink":387},[343],{"data":10120,"content":10121,"nodeType":74},{},[10122,10128],{"data":10123,"content":10124,"nodeType":356},{},[10125],{"data":10126,"marks":10127,"value":355,"nodeType":82},{},[],{"data":10129,"content":10130,"nodeType":87},{},[10131],{"data":10132,"marks":10133,"value":235,"nodeType":82},{},[],{"metadata":10135,"sys":10138,"fields":10143},{"tags":10136,"concepts":10137},[],[],{"space":10139,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10141,"publishedVersion":62,"revision":44,"locale":29},{"sys":10140},{"type":12,"linkType":13,"id":14},{"sys":10142},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10144},{"url":378,"details":10145,"fileName":384,"contentType":385},{"size":380,"image":10146},{"width":382,"height":383},{"sys":10148,"fields":10151},{"id":10149,"createdAt":10150},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":10152,"slug":10153,"articleIntro":10154,"category":10155},"Compte 633 - Impôts, taxes et versements assimilés sur rémunérations (autres organismes)","compte-633-impots-taxes-et-versements-assimiles-sur-remunerations-autres-organismes","Le compte 633 permet d'enregistrer les taxes et contributions assises sur les rémunérations et versées à des organismes autres que l'administration fiscale",[10156],{"metadata":10157,"sys":10160,"fields":10167},{"tags":10158,"concepts":10159},[],[],{"space":10161,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10163,"publishedVersion":334,"revision":62,"contentType":10165,"locale":29},{"sys":10162},{"type":12,"linkType":13,"id":14},{"sys":10164},{"id":21,"type":12,"linkType":22},{"sys":10166},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10168,"metaTitle":344,"metaDescription":345,"mainTitle":10169,"subtitle":363,"heroImage":10184,"ctaButton":386,"ctaLink":387},[343],{"data":10170,"content":10171,"nodeType":74},{},[10172,10178],{"data":10173,"content":10174,"nodeType":356},{},[10175],{"data":10176,"marks":10177,"value":355,"nodeType":82},{},[],{"data":10179,"content":10180,"nodeType":87},{},[10181],{"data":10182,"marks":10183,"value":235,"nodeType":82},{},[],{"metadata":10185,"sys":10188,"fields":10193},{"tags":10186,"concepts":10187},[],[],{"space":10189,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10191,"publishedVersion":62,"revision":44,"locale":29},{"sys":10190},{"type":12,"linkType":13,"id":14},{"sys":10192},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10194},{"url":378,"details":10195,"fileName":384,"contentType":385},{"size":380,"image":10196},{"width":382,"height":383},{"sys":10198,"fields":10201},{"id":10199,"createdAt":10200},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":10202,"slug":10203,"articleIntro":10202,"category":10204},"291 - Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)","compte-291-depreciations-des-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-21",[10205],{"metadata":10206,"sys":10209,"fields":10216},{"tags":10207,"concepts":10208},[],[],{"space":10210,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10212,"publishedVersion":334,"revision":62,"contentType":10214,"locale":29},{"sys":10211},{"type":12,"linkType":13,"id":14},{"sys":10213},{"id":21,"type":12,"linkType":22},{"sys":10215},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10217,"metaTitle":344,"metaDescription":345,"mainTitle":10218,"subtitle":363,"heroImage":10233,"ctaButton":386,"ctaLink":387},[343],{"data":10219,"content":10220,"nodeType":74},{},[10221,10227],{"data":10222,"content":10223,"nodeType":356},{},[10224],{"data":10225,"marks":10226,"value":355,"nodeType":82},{},[],{"data":10228,"content":10229,"nodeType":87},{},[10230],{"data":10231,"marks":10232,"value":235,"nodeType":82},{},[],{"metadata":10234,"sys":10237,"fields":10242},{"tags":10235,"concepts":10236},[],[],{"space":10238,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10240,"publishedVersion":62,"revision":44,"locale":29},{"sys":10239},{"type":12,"linkType":13,"id":14},{"sys":10241},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10243},{"url":378,"details":10244,"fileName":384,"contentType":385},{"size":380,"image":10245},{"width":382,"height":383},{"sys":10247,"fields":10250},{"id":10248,"createdAt":10249},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":10251,"slug":10252,"articleIntro":10251,"category":10253},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[10254],{"metadata":10255,"sys":10258,"fields":10265},{"tags":10256,"concepts":10257},[],[],{"space":10259,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10261,"publishedVersion":334,"revision":62,"contentType":10263,"locale":29},{"sys":10260},{"type":12,"linkType":13,"id":14},{"sys":10262},{"id":21,"type":12,"linkType":22},{"sys":10264},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10266,"metaTitle":344,"metaDescription":345,"mainTitle":10267,"subtitle":363,"heroImage":10282,"ctaButton":386,"ctaLink":387},[343],{"data":10268,"content":10269,"nodeType":74},{},[10270,10276],{"data":10271,"content":10272,"nodeType":356},{},[10273],{"data":10274,"marks":10275,"value":355,"nodeType":82},{},[],{"data":10277,"content":10278,"nodeType":87},{},[10279],{"data":10280,"marks":10281,"value":235,"nodeType":82},{},[],{"metadata":10283,"sys":10286,"fields":10291},{"tags":10284,"concepts":10285},[],[],{"space":10287,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10289,"publishedVersion":62,"revision":44,"locale":29},{"sys":10288},{"type":12,"linkType":13,"id":14},{"sys":10290},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10292},{"url":378,"details":10293,"fileName":384,"contentType":385},{"size":380,"image":10294},{"width":382,"height":383},{"sys":10296,"fields":10299},{"id":10297,"createdAt":10298},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":10300,"slug":10301,"articleIntro":-1,"category":10302},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[10303],{"metadata":10304,"sys":10307,"fields":10314},{"tags":10305,"concepts":10306},[],[],{"space":10308,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10310,"publishedVersion":334,"revision":62,"contentType":10312,"locale":29},{"sys":10309},{"type":12,"linkType":13,"id":14},{"sys":10311},{"id":21,"type":12,"linkType":22},{"sys":10313},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10315,"metaTitle":344,"metaDescription":345,"mainTitle":10316,"subtitle":363,"heroImage":10331,"ctaButton":386,"ctaLink":387},[343],{"data":10317,"content":10318,"nodeType":74},{},[10319,10325],{"data":10320,"content":10321,"nodeType":356},{},[10322],{"data":10323,"marks":10324,"value":355,"nodeType":82},{},[],{"data":10326,"content":10327,"nodeType":87},{},[10328],{"data":10329,"marks":10330,"value":235,"nodeType":82},{},[],{"metadata":10332,"sys":10335,"fields":10340},{"tags":10333,"concepts":10334},[],[],{"space":10336,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10338,"publishedVersion":62,"revision":44,"locale":29},{"sys":10337},{"type":12,"linkType":13,"id":14},{"sys":10339},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10341},{"url":378,"details":10342,"fileName":384,"contentType":385},{"size":380,"image":10343},{"width":382,"height":383},{"sys":10345,"fields":10348},{"id":10346,"createdAt":10347},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":10349,"slug":10350,"articleIntro":10349,"category":10351},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[10352],{"metadata":10353,"sys":10356,"fields":10363},{"tags":10354,"concepts":10355},[],[],{"space":10357,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10359,"publishedVersion":334,"revision":62,"contentType":10361,"locale":29},{"sys":10358},{"type":12,"linkType":13,"id":14},{"sys":10360},{"id":21,"type":12,"linkType":22},{"sys":10362},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10364,"metaTitle":344,"metaDescription":345,"mainTitle":10365,"subtitle":363,"heroImage":10380,"ctaButton":386,"ctaLink":387},[343],{"data":10366,"content":10367,"nodeType":74},{},[10368,10374],{"data":10369,"content":10370,"nodeType":356},{},[10371],{"data":10372,"marks":10373,"value":355,"nodeType":82},{},[],{"data":10375,"content":10376,"nodeType":87},{},[10377],{"data":10378,"marks":10379,"value":235,"nodeType":82},{},[],{"metadata":10381,"sys":10384,"fields":10389},{"tags":10382,"concepts":10383},[],[],{"space":10385,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10387,"publishedVersion":62,"revision":44,"locale":29},{"sys":10386},{"type":12,"linkType":13,"id":14},{"sys":10388},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10390},{"url":378,"details":10391,"fileName":384,"contentType":385},{"size":380,"image":10392},{"width":382,"height":383},{"sys":10394,"fields":10397},{"id":10395,"createdAt":10396},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":10398,"slug":10399,"articleIntro":10398,"category":10400},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[10401],{"metadata":10402,"sys":10405,"fields":10412},{"tags":10403,"concepts":10404},[],[],{"space":10406,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10408,"publishedVersion":334,"revision":62,"contentType":10410,"locale":29},{"sys":10407},{"type":12,"linkType":13,"id":14},{"sys":10409},{"id":21,"type":12,"linkType":22},{"sys":10411},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10413,"metaTitle":344,"metaDescription":345,"mainTitle":10414,"subtitle":363,"heroImage":10429,"ctaButton":386,"ctaLink":387},[343],{"data":10415,"content":10416,"nodeType":74},{},[10417,10423],{"data":10418,"content":10419,"nodeType":356},{},[10420],{"data":10421,"marks":10422,"value":355,"nodeType":82},{},[],{"data":10424,"content":10425,"nodeType":87},{},[10426],{"data":10427,"marks":10428,"value":235,"nodeType":82},{},[],{"metadata":10430,"sys":10433,"fields":10438},{"tags":10431,"concepts":10432},[],[],{"space":10434,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10436,"publishedVersion":62,"revision":44,"locale":29},{"sys":10435},{"type":12,"linkType":13,"id":14},{"sys":10437},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10439},{"url":378,"details":10440,"fileName":384,"contentType":385},{"size":380,"image":10441},{"width":382,"height":383},{"sys":10443,"fields":10446},{"id":10444,"createdAt":10445},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":10447,"slug":10448,"articleIntro":10447,"category":10449},"Compte 503 - Actions","compte-503-actions",[10450],{"metadata":10451,"sys":10454,"fields":10461},{"tags":10452,"concepts":10453},[],[],{"space":10455,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10457,"publishedVersion":334,"revision":62,"contentType":10459,"locale":29},{"sys":10456},{"type":12,"linkType":13,"id":14},{"sys":10458},{"id":21,"type":12,"linkType":22},{"sys":10460},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10462,"metaTitle":344,"metaDescription":345,"mainTitle":10463,"subtitle":363,"heroImage":10478,"ctaButton":386,"ctaLink":387},[343],{"data":10464,"content":10465,"nodeType":74},{},[10466,10472],{"data":10467,"content":10468,"nodeType":356},{},[10469],{"data":10470,"marks":10471,"value":355,"nodeType":82},{},[],{"data":10473,"content":10474,"nodeType":87},{},[10475],{"data":10476,"marks":10477,"value":235,"nodeType":82},{},[],{"metadata":10479,"sys":10482,"fields":10487},{"tags":10480,"concepts":10481},[],[],{"space":10483,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10485,"publishedVersion":62,"revision":44,"locale":29},{"sys":10484},{"type":12,"linkType":13,"id":14},{"sys":10486},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10488},{"url":378,"details":10489,"fileName":384,"contentType":385},{"size":380,"image":10490},{"width":382,"height":383},{"sys":10492,"fields":10495},{"id":10493,"createdAt":10494},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":10496,"slug":10497,"articleIntro":10496,"category":10498},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[10499],{"metadata":10500,"sys":10503,"fields":10510},{"tags":10501,"concepts":10502},[],[],{"space":10504,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10506,"publishedVersion":334,"revision":62,"contentType":10508,"locale":29},{"sys":10505},{"type":12,"linkType":13,"id":14},{"sys":10507},{"id":21,"type":12,"linkType":22},{"sys":10509},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10511,"metaTitle":344,"metaDescription":345,"mainTitle":10512,"subtitle":363,"heroImage":10527,"ctaButton":386,"ctaLink":387},[343],{"data":10513,"content":10514,"nodeType":74},{},[10515,10521],{"data":10516,"content":10517,"nodeType":356},{},[10518],{"data":10519,"marks":10520,"value":355,"nodeType":82},{},[],{"data":10522,"content":10523,"nodeType":87},{},[10524],{"data":10525,"marks":10526,"value":235,"nodeType":82},{},[],{"metadata":10528,"sys":10531,"fields":10536},{"tags":10529,"concepts":10530},[],[],{"space":10532,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10534,"publishedVersion":62,"revision":44,"locale":29},{"sys":10533},{"type":12,"linkType":13,"id":14},{"sys":10535},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10537},{"url":378,"details":10538,"fileName":384,"contentType":385},{"size":380,"image":10539},{"width":382,"height":383},{"sys":10541,"fields":10544},{"id":10542,"createdAt":10543},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":10545,"slug":10546,"articleIntro":10545,"category":10547},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[10548],{"metadata":10549,"sys":10552,"fields":10559},{"tags":10550,"concepts":10551},[],[],{"space":10553,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10555,"publishedVersion":334,"revision":62,"contentType":10557,"locale":29},{"sys":10554},{"type":12,"linkType":13,"id":14},{"sys":10556},{"id":21,"type":12,"linkType":22},{"sys":10558},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10560,"metaTitle":344,"metaDescription":345,"mainTitle":10561,"subtitle":363,"heroImage":10576,"ctaButton":386,"ctaLink":387},[343],{"data":10562,"content":10563,"nodeType":74},{},[10564,10570],{"data":10565,"content":10566,"nodeType":356},{},[10567],{"data":10568,"marks":10569,"value":355,"nodeType":82},{},[],{"data":10571,"content":10572,"nodeType":87},{},[10573],{"data":10574,"marks":10575,"value":235,"nodeType":82},{},[],{"metadata":10577,"sys":10580,"fields":10585},{"tags":10578,"concepts":10579},[],[],{"space":10581,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10583,"publishedVersion":62,"revision":44,"locale":29},{"sys":10582},{"type":12,"linkType":13,"id":14},{"sys":10584},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10586},{"url":378,"details":10587,"fileName":384,"contentType":385},{"size":380,"image":10588},{"width":382,"height":383},{"sys":10590,"fields":10593},{"id":10591,"createdAt":10592},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":10594,"slug":10595,"articleIntro":10596,"category":10597},"Plan comptable : liste complète des comptes","plan-comptable-general","Naviguer à travers la liste des comptes du Plan Comptable Général (PCG) peut parfois sembler déroutant. Que vous cherchiez à comprendre les classes de comptes, de la classe 1 à 8, ou que vous soyez à la recherche des codes et numéros précis, ce guide est là pour vous. Des comptes de capitaux aux comptes d'immobilisations, sans oublier les comptes de stocks et en-cours, tout sera passé en revue. De plus, nous vous aiderons à vous familiariser avec les règles de comptabilisation en France. Préparez-vous à maîtriser le PCG en un rien de temps.",[10598],{"metadata":10599,"sys":10602,"fields":10609},{"tags":10600,"concepts":10601},[],[],{"space":10603,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10605,"publishedVersion":334,"revision":62,"contentType":10607,"locale":29},{"sys":10604},{"type":12,"linkType":13,"id":14},{"sys":10606},{"id":21,"type":12,"linkType":22},{"sys":10608},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10610,"metaTitle":344,"metaDescription":345,"mainTitle":10611,"subtitle":363,"heroImage":10626,"ctaButton":386,"ctaLink":387},[343],{"data":10612,"content":10613,"nodeType":74},{},[10614,10620],{"data":10615,"content":10616,"nodeType":356},{},[10617],{"data":10618,"marks":10619,"value":355,"nodeType":82},{},[],{"data":10621,"content":10622,"nodeType":87},{},[10623],{"data":10624,"marks":10625,"value":235,"nodeType":82},{},[],{"metadata":10627,"sys":10630,"fields":10635},{"tags":10628,"concepts":10629},[],[],{"space":10631,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10633,"publishedVersion":62,"revision":44,"locale":29},{"sys":10632},{"type":12,"linkType":13,"id":14},{"sys":10634},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10636},{"url":378,"details":10637,"fileName":384,"contentType":385},{"size":380,"image":10638},{"width":382,"height":383},{"sys":10640,"fields":10643},{"id":10641,"createdAt":10642},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":10644,"slug":10645,"articleIntro":-1,"category":10646},"Compte 518 - Intérêts courus","compte-518-interets-courus",[10647],{"metadata":10648,"sys":10651,"fields":10658},{"tags":10649,"concepts":10650},[],[],{"space":10652,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10654,"publishedVersion":334,"revision":62,"contentType":10656,"locale":29},{"sys":10653},{"type":12,"linkType":13,"id":14},{"sys":10655},{"id":21,"type":12,"linkType":22},{"sys":10657},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10659,"metaTitle":344,"metaDescription":345,"mainTitle":10660,"subtitle":363,"heroImage":10675,"ctaButton":386,"ctaLink":387},[343],{"data":10661,"content":10662,"nodeType":74},{},[10663,10669],{"data":10664,"content":10665,"nodeType":356},{},[10666],{"data":10667,"marks":10668,"value":355,"nodeType":82},{},[],{"data":10670,"content":10671,"nodeType":87},{},[10672],{"data":10673,"marks":10674,"value":235,"nodeType":82},{},[],{"metadata":10676,"sys":10679,"fields":10684},{"tags":10677,"concepts":10678},[],[],{"space":10680,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10682,"publishedVersion":62,"revision":44,"locale":29},{"sys":10681},{"type":12,"linkType":13,"id":14},{"sys":10683},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10685},{"url":378,"details":10686,"fileName":384,"contentType":385},{"size":380,"image":10687},{"width":382,"height":383},{"sys":10689,"fields":10692},{"id":10690,"createdAt":10691},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":10693,"slug":10694,"articleIntro":10693,"category":10695},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[10696],{"metadata":10697,"sys":10700,"fields":10707},{"tags":10698,"concepts":10699},[],[],{"space":10701,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10703,"publishedVersion":334,"revision":62,"contentType":10705,"locale":29},{"sys":10702},{"type":12,"linkType":13,"id":14},{"sys":10704},{"id":21,"type":12,"linkType":22},{"sys":10706},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10708,"metaTitle":344,"metaDescription":345,"mainTitle":10709,"subtitle":363,"heroImage":10724,"ctaButton":386,"ctaLink":387},[343],{"data":10710,"content":10711,"nodeType":74},{},[10712,10718],{"data":10713,"content":10714,"nodeType":356},{},[10715],{"data":10716,"marks":10717,"value":355,"nodeType":82},{},[],{"data":10719,"content":10720,"nodeType":87},{},[10721],{"data":10722,"marks":10723,"value":235,"nodeType":82},{},[],{"metadata":10725,"sys":10728,"fields":10733},{"tags":10726,"concepts":10727},[],[],{"space":10729,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10731,"publishedVersion":62,"revision":44,"locale":29},{"sys":10730},{"type":12,"linkType":13,"id":14},{"sys":10732},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10734},{"url":378,"details":10735,"fileName":384,"contentType":385},{"size":380,"image":10736},{"width":382,"height":383},{"sys":10738,"fields":10741},{"id":10739,"createdAt":10740},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":10742,"slug":10743,"articleIntro":10742,"category":10744},"Compte 508 - Obligations","compte-508-obligations",[10745],{"metadata":10746,"sys":10749,"fields":10756},{"tags":10747,"concepts":10748},[],[],{"space":10750,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10752,"publishedVersion":334,"revision":62,"contentType":10754,"locale":29},{"sys":10751},{"type":12,"linkType":13,"id":14},{"sys":10753},{"id":21,"type":12,"linkType":22},{"sys":10755},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10757,"metaTitle":344,"metaDescription":345,"mainTitle":10758,"subtitle":363,"heroImage":10773,"ctaButton":386,"ctaLink":387},[343],{"data":10759,"content":10760,"nodeType":74},{},[10761,10767],{"data":10762,"content":10763,"nodeType":356},{},[10764],{"data":10765,"marks":10766,"value":355,"nodeType":82},{},[],{"data":10768,"content":10769,"nodeType":87},{},[10770],{"data":10771,"marks":10772,"value":235,"nodeType":82},{},[],{"metadata":10774,"sys":10777,"fields":10782},{"tags":10775,"concepts":10776},[],[],{"space":10778,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10780,"publishedVersion":62,"revision":44,"locale":29},{"sys":10779},{"type":12,"linkType":13,"id":14},{"sys":10781},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10783},{"url":378,"details":10784,"fileName":384,"contentType":385},{"size":380,"image":10785},{"width":382,"height":383},{"sys":10787,"fields":10790},{"id":10788,"createdAt":10789},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":10791,"slug":10792,"articleIntro":10791,"category":10793},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[10794],{"metadata":10795,"sys":10798,"fields":10805},{"tags":10796,"concepts":10797},[],[],{"space":10799,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10801,"publishedVersion":334,"revision":62,"contentType":10803,"locale":29},{"sys":10800},{"type":12,"linkType":13,"id":14},{"sys":10802},{"id":21,"type":12,"linkType":22},{"sys":10804},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10806,"metaTitle":344,"metaDescription":345,"mainTitle":10807,"subtitle":363,"heroImage":10822,"ctaButton":386,"ctaLink":387},[343],{"data":10808,"content":10809,"nodeType":74},{},[10810,10816],{"data":10811,"content":10812,"nodeType":356},{},[10813],{"data":10814,"marks":10815,"value":355,"nodeType":82},{},[],{"data":10817,"content":10818,"nodeType":87},{},[10819],{"data":10820,"marks":10821,"value":235,"nodeType":82},{},[],{"metadata":10823,"sys":10826,"fields":10831},{"tags":10824,"concepts":10825},[],[],{"space":10827,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10829,"publishedVersion":62,"revision":44,"locale":29},{"sys":10828},{"type":12,"linkType":13,"id":14},{"sys":10830},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10832},{"url":378,"details":10833,"fileName":384,"contentType":385},{"size":380,"image":10834},{"width":382,"height":383},{"sys":10836,"fields":10839},{"id":10837,"createdAt":10838},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":10840,"slug":10841,"articleIntro":-1,"category":10842},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[10843],{"metadata":10844,"sys":10847,"fields":10854},{"tags":10845,"concepts":10846},[],[],{"space":10848,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10850,"publishedVersion":334,"revision":62,"contentType":10852,"locale":29},{"sys":10849},{"type":12,"linkType":13,"id":14},{"sys":10851},{"id":21,"type":12,"linkType":22},{"sys":10853},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10855,"metaTitle":344,"metaDescription":345,"mainTitle":10856,"subtitle":363,"heroImage":10871,"ctaButton":386,"ctaLink":387},[343],{"data":10857,"content":10858,"nodeType":74},{},[10859,10865],{"data":10860,"content":10861,"nodeType":356},{},[10862],{"data":10863,"marks":10864,"value":355,"nodeType":82},{},[],{"data":10866,"content":10867,"nodeType":87},{},[10868],{"data":10869,"marks":10870,"value":235,"nodeType":82},{},[],{"metadata":10872,"sys":10875,"fields":10880},{"tags":10873,"concepts":10874},[],[],{"space":10876,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10878,"publishedVersion":62,"revision":44,"locale":29},{"sys":10877},{"type":12,"linkType":13,"id":14},{"sys":10879},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10881},{"url":378,"details":10882,"fileName":384,"contentType":385},{"size":380,"image":10883},{"width":382,"height":383},{"sys":10885,"fields":10888},{"id":10886,"createdAt":10887},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":10889,"slug":10890,"articleIntro":10889,"category":10891},"Compte 271 - Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille","compte-271-titres-immobilises-autres-que-les-titres-immobilises-de-l-activite-de-portefeuille",[10892],{"metadata":10893,"sys":10896,"fields":10903},{"tags":10894,"concepts":10895},[],[],{"space":10897,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10899,"publishedVersion":334,"revision":62,"contentType":10901,"locale":29},{"sys":10898},{"type":12,"linkType":13,"id":14},{"sys":10900},{"id":21,"type":12,"linkType":22},{"sys":10902},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10904,"metaTitle":344,"metaDescription":345,"mainTitle":10905,"subtitle":363,"heroImage":10920,"ctaButton":386,"ctaLink":387},[343],{"data":10906,"content":10907,"nodeType":74},{},[10908,10914],{"data":10909,"content":10910,"nodeType":356},{},[10911],{"data":10912,"marks":10913,"value":355,"nodeType":82},{},[],{"data":10915,"content":10916,"nodeType":87},{},[10917],{"data":10918,"marks":10919,"value":235,"nodeType":82},{},[],{"metadata":10921,"sys":10924,"fields":10929},{"tags":10922,"concepts":10923},[],[],{"space":10925,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10927,"publishedVersion":62,"revision":44,"locale":29},{"sys":10926},{"type":12,"linkType":13,"id":14},{"sys":10928},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10930},{"url":378,"details":10931,"fileName":384,"contentType":385},{"size":380,"image":10932},{"width":382,"height":383},{"sys":10934,"fields":10937},{"id":10935,"createdAt":10936},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":10938,"slug":10939,"articleIntro":10938,"category":10940},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[10941],{"metadata":10942,"sys":10945,"fields":10952},{"tags":10943,"concepts":10944},[],[],{"space":10946,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10948,"publishedVersion":334,"revision":62,"contentType":10950,"locale":29},{"sys":10947},{"type":12,"linkType":13,"id":14},{"sys":10949},{"id":21,"type":12,"linkType":22},{"sys":10951},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10953,"metaTitle":344,"metaDescription":345,"mainTitle":10954,"subtitle":363,"heroImage":10969,"ctaButton":386,"ctaLink":387},[343],{"data":10955,"content":10956,"nodeType":74},{},[10957,10963],{"data":10958,"content":10959,"nodeType":356},{},[10960],{"data":10961,"marks":10962,"value":355,"nodeType":82},{},[],{"data":10964,"content":10965,"nodeType":87},{},[10966],{"data":10967,"marks":10968,"value":235,"nodeType":82},{},[],{"metadata":10970,"sys":10973,"fields":10978},{"tags":10971,"concepts":10972},[],[],{"space":10974,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":10976,"publishedVersion":62,"revision":44,"locale":29},{"sys":10975},{"type":12,"linkType":13,"id":14},{"sys":10977},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":10979},{"url":378,"details":10980,"fileName":384,"contentType":385},{"size":380,"image":10981},{"width":382,"height":383},{"sys":10983,"fields":10986},{"id":10984,"createdAt":10985},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":10987,"slug":10988,"articleIntro":-1,"category":10989},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[10990],{"metadata":10991,"sys":10994,"fields":11001},{"tags":10992,"concepts":10993},[],[],{"space":10995,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10997,"publishedVersion":334,"revision":62,"contentType":10999,"locale":29},{"sys":10996},{"type":12,"linkType":13,"id":14},{"sys":10998},{"id":21,"type":12,"linkType":22},{"sys":11000},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11002,"metaTitle":344,"metaDescription":345,"mainTitle":11003,"subtitle":363,"heroImage":11018,"ctaButton":386,"ctaLink":387},[343],{"data":11004,"content":11005,"nodeType":74},{},[11006,11012],{"data":11007,"content":11008,"nodeType":356},{},[11009],{"data":11010,"marks":11011,"value":355,"nodeType":82},{},[],{"data":11013,"content":11014,"nodeType":87},{},[11015],{"data":11016,"marks":11017,"value":235,"nodeType":82},{},[],{"metadata":11019,"sys":11022,"fields":11027},{"tags":11020,"concepts":11021},[],[],{"space":11023,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11025,"publishedVersion":62,"revision":44,"locale":29},{"sys":11024},{"type":12,"linkType":13,"id":14},{"sys":11026},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11028},{"url":378,"details":11029,"fileName":384,"contentType":385},{"size":380,"image":11030},{"width":382,"height":383},{"sys":11032,"fields":11035},{"id":11033,"createdAt":11034},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":11036,"slug":11037,"articleIntro":-1,"category":11038},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[11039],{"metadata":11040,"sys":11043,"fields":11050},{"tags":11041,"concepts":11042},[],[],{"space":11044,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11046,"publishedVersion":334,"revision":62,"contentType":11048,"locale":29},{"sys":11045},{"type":12,"linkType":13,"id":14},{"sys":11047},{"id":21,"type":12,"linkType":22},{"sys":11049},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11051,"metaTitle":344,"metaDescription":345,"mainTitle":11052,"subtitle":363,"heroImage":11067,"ctaButton":386,"ctaLink":387},[343],{"data":11053,"content":11054,"nodeType":74},{},[11055,11061],{"data":11056,"content":11057,"nodeType":356},{},[11058],{"data":11059,"marks":11060,"value":355,"nodeType":82},{},[],{"data":11062,"content":11063,"nodeType":87},{},[11064],{"data":11065,"marks":11066,"value":235,"nodeType":82},{},[],{"metadata":11068,"sys":11071,"fields":11076},{"tags":11069,"concepts":11070},[],[],{"space":11072,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11074,"publishedVersion":62,"revision":44,"locale":29},{"sys":11073},{"type":12,"linkType":13,"id":14},{"sys":11075},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11077},{"url":378,"details":11078,"fileName":384,"contentType":385},{"size":380,"image":11079},{"width":382,"height":383},{"sys":11081,"fields":11084},{"id":11082,"createdAt":11083},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":11085,"slug":11086,"articleIntro":11085,"category":11087},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[11088],{"metadata":11089,"sys":11092,"fields":11099},{"tags":11090,"concepts":11091},[],[],{"space":11093,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11095,"publishedVersion":334,"revision":62,"contentType":11097,"locale":29},{"sys":11094},{"type":12,"linkType":13,"id":14},{"sys":11096},{"id":21,"type":12,"linkType":22},{"sys":11098},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11100,"metaTitle":344,"metaDescription":345,"mainTitle":11101,"subtitle":363,"heroImage":11116,"ctaButton":386,"ctaLink":387},[343],{"data":11102,"content":11103,"nodeType":74},{},[11104,11110],{"data":11105,"content":11106,"nodeType":356},{},[11107],{"data":11108,"marks":11109,"value":355,"nodeType":82},{},[],{"data":11111,"content":11112,"nodeType":87},{},[11113],{"data":11114,"marks":11115,"value":235,"nodeType":82},{},[],{"metadata":11117,"sys":11120,"fields":11125},{"tags":11118,"concepts":11119},[],[],{"space":11121,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11123,"publishedVersion":62,"revision":44,"locale":29},{"sys":11122},{"type":12,"linkType":13,"id":14},{"sys":11124},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11126},{"url":378,"details":11127,"fileName":384,"contentType":385},{"size":380,"image":11128},{"width":382,"height":383},{"sys":11130,"fields":11133},{"id":11131,"createdAt":11132},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":11134,"slug":11135,"articleIntro":11134,"category":11136},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[11137],{"metadata":11138,"sys":11141,"fields":11148},{"tags":11139,"concepts":11140},[],[],{"space":11142,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11144,"publishedVersion":334,"revision":62,"contentType":11146,"locale":29},{"sys":11143},{"type":12,"linkType":13,"id":14},{"sys":11145},{"id":21,"type":12,"linkType":22},{"sys":11147},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11149,"metaTitle":344,"metaDescription":345,"mainTitle":11150,"subtitle":363,"heroImage":11165,"ctaButton":386,"ctaLink":387},[343],{"data":11151,"content":11152,"nodeType":74},{},[11153,11159],{"data":11154,"content":11155,"nodeType":356},{},[11156],{"data":11157,"marks":11158,"value":355,"nodeType":82},{},[],{"data":11160,"content":11161,"nodeType":87},{},[11162],{"data":11163,"marks":11164,"value":235,"nodeType":82},{},[],{"metadata":11166,"sys":11169,"fields":11174},{"tags":11167,"concepts":11168},[],[],{"space":11170,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11172,"publishedVersion":62,"revision":44,"locale":29},{"sys":11171},{"type":12,"linkType":13,"id":14},{"sys":11173},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11175},{"url":378,"details":11176,"fileName":384,"contentType":385},{"size":380,"image":11177},{"width":382,"height":383},{"sys":11179,"fields":11182},{"id":11180,"createdAt":11181},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":11183,"slug":11184,"articleIntro":-1,"category":11185},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[11186],{"metadata":11187,"sys":11190,"fields":11197},{"tags":11188,"concepts":11189},[],[],{"space":11191,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11193,"publishedVersion":334,"revision":62,"contentType":11195,"locale":29},{"sys":11192},{"type":12,"linkType":13,"id":14},{"sys":11194},{"id":21,"type":12,"linkType":22},{"sys":11196},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11198,"metaTitle":344,"metaDescription":345,"mainTitle":11199,"subtitle":363,"heroImage":11214,"ctaButton":386,"ctaLink":387},[343],{"data":11200,"content":11201,"nodeType":74},{},[11202,11208],{"data":11203,"content":11204,"nodeType":356},{},[11205],{"data":11206,"marks":11207,"value":355,"nodeType":82},{},[],{"data":11209,"content":11210,"nodeType":87},{},[11211],{"data":11212,"marks":11213,"value":235,"nodeType":82},{},[],{"metadata":11215,"sys":11218,"fields":11223},{"tags":11216,"concepts":11217},[],[],{"space":11219,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11221,"publishedVersion":62,"revision":44,"locale":29},{"sys":11220},{"type":12,"linkType":13,"id":14},{"sys":11222},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11224},{"url":378,"details":11225,"fileName":384,"contentType":385},{"size":380,"image":11226},{"width":382,"height":383},{"sys":11228,"fields":11231},{"id":11229,"createdAt":11230},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":11232,"slug":11233,"articleIntro":11232,"category":11234},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[11235],{"metadata":11236,"sys":11239,"fields":11246},{"tags":11237,"concepts":11238},[],[],{"space":11240,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11242,"publishedVersion":334,"revision":62,"contentType":11244,"locale":29},{"sys":11241},{"type":12,"linkType":13,"id":14},{"sys":11243},{"id":21,"type":12,"linkType":22},{"sys":11245},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11247,"metaTitle":344,"metaDescription":345,"mainTitle":11248,"subtitle":363,"heroImage":11263,"ctaButton":386,"ctaLink":387},[343],{"data":11249,"content":11250,"nodeType":74},{},[11251,11257],{"data":11252,"content":11253,"nodeType":356},{},[11254],{"data":11255,"marks":11256,"value":355,"nodeType":82},{},[],{"data":11258,"content":11259,"nodeType":87},{},[11260],{"data":11261,"marks":11262,"value":235,"nodeType":82},{},[],{"metadata":11264,"sys":11267,"fields":11272},{"tags":11265,"concepts":11266},[],[],{"space":11268,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11270,"publishedVersion":62,"revision":44,"locale":29},{"sys":11269},{"type":12,"linkType":13,"id":14},{"sys":11271},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11273},{"url":378,"details":11274,"fileName":384,"contentType":385},{"size":380,"image":11275},{"width":382,"height":383},{"sys":11277,"fields":11280},{"id":11278,"createdAt":11279},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":11281,"slug":11282,"articleIntro":11281,"category":11283},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[11284],{"metadata":11285,"sys":11288,"fields":11295},{"tags":11286,"concepts":11287},[],[],{"space":11289,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11291,"publishedVersion":334,"revision":62,"contentType":11293,"locale":29},{"sys":11290},{"type":12,"linkType":13,"id":14},{"sys":11292},{"id":21,"type":12,"linkType":22},{"sys":11294},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11296,"metaTitle":344,"metaDescription":345,"mainTitle":11297,"subtitle":363,"heroImage":11312,"ctaButton":386,"ctaLink":387},[343],{"data":11298,"content":11299,"nodeType":74},{},[11300,11306],{"data":11301,"content":11302,"nodeType":356},{},[11303],{"data":11304,"marks":11305,"value":355,"nodeType":82},{},[],{"data":11307,"content":11308,"nodeType":87},{},[11309],{"data":11310,"marks":11311,"value":235,"nodeType":82},{},[],{"metadata":11313,"sys":11316,"fields":11321},{"tags":11314,"concepts":11315},[],[],{"space":11317,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11319,"publishedVersion":62,"revision":44,"locale":29},{"sys":11318},{"type":12,"linkType":13,"id":14},{"sys":11320},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11322},{"url":378,"details":11323,"fileName":384,"contentType":385},{"size":380,"image":11324},{"width":382,"height":383},{"sys":11326,"fields":11329},{"id":11327,"createdAt":11328},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":11330,"slug":11331,"articleIntro":11332,"category":11333},"Comment comptabiliser la taxe foncière ?","comment-comptabiliser-la-taxe-fonciere","Votre entreprise est propriétaire d’un ou de plusieurs biens immobiliers ? À ce titre, vous êtes redevable de la taxe foncière. Cet impôt local calculé par les collectivités (territoriales ou communales) s’applique également aux entreprises locataires si leur bail stipule que la taxe foncière est à leur charge. Payable chaque année, la taxe foncière est une charge déductible qu’il faut enregistrer dans votre plan comptable général. Mais comment comptabiliser la taxe foncière ? Quels comptes comptables utiliser ? Découvrez les réponses à vos questions, les cas particuliers qui s’appliquent et des exemples concrets pour une comptabilité optimale.",[11334],{"metadata":11335,"sys":11338,"fields":11345},{"tags":11336,"concepts":11337},[],[],{"space":11339,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11341,"publishedVersion":334,"revision":62,"contentType":11343,"locale":29},{"sys":11340},{"type":12,"linkType":13,"id":14},{"sys":11342},{"id":21,"type":12,"linkType":22},{"sys":11344},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11346,"metaTitle":344,"metaDescription":345,"mainTitle":11347,"subtitle":363,"heroImage":11362,"ctaButton":386,"ctaLink":387},[343],{"data":11348,"content":11349,"nodeType":74},{},[11350,11356],{"data":11351,"content":11352,"nodeType":356},{},[11353],{"data":11354,"marks":11355,"value":355,"nodeType":82},{},[],{"data":11357,"content":11358,"nodeType":87},{},[11359],{"data":11360,"marks":11361,"value":235,"nodeType":82},{},[],{"metadata":11363,"sys":11366,"fields":11371},{"tags":11364,"concepts":11365},[],[],{"space":11367,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11369,"publishedVersion":62,"revision":44,"locale":29},{"sys":11368},{"type":12,"linkType":13,"id":14},{"sys":11370},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11372},{"url":378,"details":11373,"fileName":384,"contentType":385},{"size":380,"image":11374},{"width":382,"height":383},{"sys":11376,"fields":11379},{"id":11377,"createdAt":11378},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":11380,"slug":11381,"articleIntro":11380,"category":11382},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[11383],{"metadata":11384,"sys":11387,"fields":11394},{"tags":11385,"concepts":11386},[],[],{"space":11388,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11390,"publishedVersion":334,"revision":62,"contentType":11392,"locale":29},{"sys":11389},{"type":12,"linkType":13,"id":14},{"sys":11391},{"id":21,"type":12,"linkType":22},{"sys":11393},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11395,"metaTitle":344,"metaDescription":345,"mainTitle":11396,"subtitle":363,"heroImage":11411,"ctaButton":386,"ctaLink":387},[343],{"data":11397,"content":11398,"nodeType":74},{},[11399,11405],{"data":11400,"content":11401,"nodeType":356},{},[11402],{"data":11403,"marks":11404,"value":355,"nodeType":82},{},[],{"data":11406,"content":11407,"nodeType":87},{},[11408],{"data":11409,"marks":11410,"value":235,"nodeType":82},{},[],{"metadata":11412,"sys":11415,"fields":11420},{"tags":11413,"concepts":11414},[],[],{"space":11416,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11418,"publishedVersion":62,"revision":44,"locale":29},{"sys":11417},{"type":12,"linkType":13,"id":14},{"sys":11419},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11421},{"url":378,"details":11422,"fileName":384,"contentType":385},{"size":380,"image":11423},{"width":382,"height":383},{"sys":11425,"fields":11428},{"id":11426,"createdAt":11427},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":11429,"slug":11430,"articleIntro":11429,"category":11431},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[11432],{"metadata":11433,"sys":11436,"fields":11443},{"tags":11434,"concepts":11435},[],[],{"space":11437,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11439,"publishedVersion":334,"revision":62,"contentType":11441,"locale":29},{"sys":11438},{"type":12,"linkType":13,"id":14},{"sys":11440},{"id":21,"type":12,"linkType":22},{"sys":11442},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11444,"metaTitle":344,"metaDescription":345,"mainTitle":11445,"subtitle":363,"heroImage":11460,"ctaButton":386,"ctaLink":387},[343],{"data":11446,"content":11447,"nodeType":74},{},[11448,11454],{"data":11449,"content":11450,"nodeType":356},{},[11451],{"data":11452,"marks":11453,"value":355,"nodeType":82},{},[],{"data":11455,"content":11456,"nodeType":87},{},[11457],{"data":11458,"marks":11459,"value":235,"nodeType":82},{},[],{"metadata":11461,"sys":11464,"fields":11469},{"tags":11462,"concepts":11463},[],[],{"space":11465,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11467,"publishedVersion":62,"revision":44,"locale":29},{"sys":11466},{"type":12,"linkType":13,"id":14},{"sys":11468},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11470},{"url":378,"details":11471,"fileName":384,"contentType":385},{"size":380,"image":11472},{"width":382,"height":383},{"sys":11474,"fields":11477},{"id":11475,"createdAt":11476},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":11478,"slug":11479,"articleIntro":-1,"category":11480},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[11481],{"metadata":11482,"sys":11485,"fields":11492},{"tags":11483,"concepts":11484},[],[],{"space":11486,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11488,"publishedVersion":334,"revision":62,"contentType":11490,"locale":29},{"sys":11487},{"type":12,"linkType":13,"id":14},{"sys":11489},{"id":21,"type":12,"linkType":22},{"sys":11491},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11493,"metaTitle":344,"metaDescription":345,"mainTitle":11494,"subtitle":363,"heroImage":11509,"ctaButton":386,"ctaLink":387},[343],{"data":11495,"content":11496,"nodeType":74},{},[11497,11503],{"data":11498,"content":11499,"nodeType":356},{},[11500],{"data":11501,"marks":11502,"value":355,"nodeType":82},{},[],{"data":11504,"content":11505,"nodeType":87},{},[11506],{"data":11507,"marks":11508,"value":235,"nodeType":82},{},[],{"metadata":11510,"sys":11513,"fields":11518},{"tags":11511,"concepts":11512},[],[],{"space":11514,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11516,"publishedVersion":62,"revision":44,"locale":29},{"sys":11515},{"type":12,"linkType":13,"id":14},{"sys":11517},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11519},{"url":378,"details":11520,"fileName":384,"contentType":385},{"size":380,"image":11521},{"width":382,"height":383},{"sys":11523,"fields":11526},{"id":11524,"createdAt":11525},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":11527,"slug":11528,"articleIntro":11527,"category":11529},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[11530],{"metadata":11531,"sys":11534,"fields":11541},{"tags":11532,"concepts":11533},[],[],{"space":11535,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11537,"publishedVersion":334,"revision":62,"contentType":11539,"locale":29},{"sys":11536},{"type":12,"linkType":13,"id":14},{"sys":11538},{"id":21,"type":12,"linkType":22},{"sys":11540},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11542,"metaTitle":344,"metaDescription":345,"mainTitle":11543,"subtitle":363,"heroImage":11558,"ctaButton":386,"ctaLink":387},[343],{"data":11544,"content":11545,"nodeType":74},{},[11546,11552],{"data":11547,"content":11548,"nodeType":356},{},[11549],{"data":11550,"marks":11551,"value":355,"nodeType":82},{},[],{"data":11553,"content":11554,"nodeType":87},{},[11555],{"data":11556,"marks":11557,"value":235,"nodeType":82},{},[],{"metadata":11559,"sys":11562,"fields":11567},{"tags":11560,"concepts":11561},[],[],{"space":11563,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11565,"publishedVersion":62,"revision":44,"locale":29},{"sys":11564},{"type":12,"linkType":13,"id":14},{"sys":11566},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11568},{"url":378,"details":11569,"fileName":384,"contentType":385},{"size":380,"image":11570},{"width":382,"height":383},{"sys":11572,"fields":11575},{"id":11573,"createdAt":11574},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":11576,"slug":11577,"articleIntro":11576,"category":11578},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[11579],{"metadata":11580,"sys":11583,"fields":11590},{"tags":11581,"concepts":11582},[],[],{"space":11584,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11586,"publishedVersion":334,"revision":62,"contentType":11588,"locale":29},{"sys":11585},{"type":12,"linkType":13,"id":14},{"sys":11587},{"id":21,"type":12,"linkType":22},{"sys":11589},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11591,"metaTitle":344,"metaDescription":345,"mainTitle":11592,"subtitle":363,"heroImage":11607,"ctaButton":386,"ctaLink":387},[343],{"data":11593,"content":11594,"nodeType":74},{},[11595,11601],{"data":11596,"content":11597,"nodeType":356},{},[11598],{"data":11599,"marks":11600,"value":355,"nodeType":82},{},[],{"data":11602,"content":11603,"nodeType":87},{},[11604],{"data":11605,"marks":11606,"value":235,"nodeType":82},{},[],{"metadata":11608,"sys":11611,"fields":11616},{"tags":11609,"concepts":11610},[],[],{"space":11612,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11614,"publishedVersion":62,"revision":44,"locale":29},{"sys":11613},{"type":12,"linkType":13,"id":14},{"sys":11615},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11617},{"url":378,"details":11618,"fileName":384,"contentType":385},{"size":380,"image":11619},{"width":382,"height":383},{"sys":11621,"fields":11624},{"id":11622,"createdAt":11623},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":11625,"slug":11626,"articleIntro":11625,"category":11627},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[11628],{"metadata":11629,"sys":11632,"fields":11639},{"tags":11630,"concepts":11631},[],[],{"space":11633,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11635,"publishedVersion":334,"revision":62,"contentType":11637,"locale":29},{"sys":11634},{"type":12,"linkType":13,"id":14},{"sys":11636},{"id":21,"type":12,"linkType":22},{"sys":11638},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11640,"metaTitle":344,"metaDescription":345,"mainTitle":11641,"subtitle":363,"heroImage":11656,"ctaButton":386,"ctaLink":387},[343],{"data":11642,"content":11643,"nodeType":74},{},[11644,11650],{"data":11645,"content":11646,"nodeType":356},{},[11647],{"data":11648,"marks":11649,"value":355,"nodeType":82},{},[],{"data":11651,"content":11652,"nodeType":87},{},[11653],{"data":11654,"marks":11655,"value":235,"nodeType":82},{},[],{"metadata":11657,"sys":11660,"fields":11665},{"tags":11658,"concepts":11659},[],[],{"space":11661,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11663,"publishedVersion":62,"revision":44,"locale":29},{"sys":11662},{"type":12,"linkType":13,"id":14},{"sys":11664},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11666},{"url":378,"details":11667,"fileName":384,"contentType":385},{"size":380,"image":11668},{"width":382,"height":383},{"sys":11670,"fields":11673},{"id":11671,"createdAt":11672},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":11674,"slug":11675,"articleIntro":11674,"category":11676},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[11677],{"metadata":11678,"sys":11681,"fields":11688},{"tags":11679,"concepts":11680},[],[],{"space":11682,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11684,"publishedVersion":334,"revision":62,"contentType":11686,"locale":29},{"sys":11683},{"type":12,"linkType":13,"id":14},{"sys":11685},{"id":21,"type":12,"linkType":22},{"sys":11687},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11689,"metaTitle":344,"metaDescription":345,"mainTitle":11690,"subtitle":363,"heroImage":11705,"ctaButton":386,"ctaLink":387},[343],{"data":11691,"content":11692,"nodeType":74},{},[11693,11699],{"data":11694,"content":11695,"nodeType":356},{},[11696],{"data":11697,"marks":11698,"value":355,"nodeType":82},{},[],{"data":11700,"content":11701,"nodeType":87},{},[11702],{"data":11703,"marks":11704,"value":235,"nodeType":82},{},[],{"metadata":11706,"sys":11709,"fields":11714},{"tags":11707,"concepts":11708},[],[],{"space":11710,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11712,"publishedVersion":62,"revision":44,"locale":29},{"sys":11711},{"type":12,"linkType":13,"id":14},{"sys":11713},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11715},{"url":378,"details":11716,"fileName":384,"contentType":385},{"size":380,"image":11717},{"width":382,"height":383},{"sys":11719,"fields":11722},{"id":11720,"createdAt":11721},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":11723,"slug":11724,"articleIntro":11723,"category":11725},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[11726],{"metadata":11727,"sys":11730,"fields":11737},{"tags":11728,"concepts":11729},[],[],{"space":11731,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11733,"publishedVersion":334,"revision":62,"contentType":11735,"locale":29},{"sys":11732},{"type":12,"linkType":13,"id":14},{"sys":11734},{"id":21,"type":12,"linkType":22},{"sys":11736},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11738,"metaTitle":344,"metaDescription":345,"mainTitle":11739,"subtitle":363,"heroImage":11754,"ctaButton":386,"ctaLink":387},[343],{"data":11740,"content":11741,"nodeType":74},{},[11742,11748],{"data":11743,"content":11744,"nodeType":356},{},[11745],{"data":11746,"marks":11747,"value":355,"nodeType":82},{},[],{"data":11749,"content":11750,"nodeType":87},{},[11751],{"data":11752,"marks":11753,"value":235,"nodeType":82},{},[],{"metadata":11755,"sys":11758,"fields":11763},{"tags":11756,"concepts":11757},[],[],{"space":11759,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11761,"publishedVersion":62,"revision":44,"locale":29},{"sys":11760},{"type":12,"linkType":13,"id":14},{"sys":11762},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11764},{"url":378,"details":11765,"fileName":384,"contentType":385},{"size":380,"image":11766},{"width":382,"height":383},{"sys":11768,"fields":11771},{"id":11769,"createdAt":11770},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":11772,"slug":11773,"articleIntro":11772,"category":11774},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[11775],{"metadata":11776,"sys":11779,"fields":11786},{"tags":11777,"concepts":11778},[],[],{"space":11780,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11782,"publishedVersion":334,"revision":62,"contentType":11784,"locale":29},{"sys":11781},{"type":12,"linkType":13,"id":14},{"sys":11783},{"id":21,"type":12,"linkType":22},{"sys":11785},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11787,"metaTitle":344,"metaDescription":345,"mainTitle":11788,"subtitle":363,"heroImage":11803,"ctaButton":386,"ctaLink":387},[343],{"data":11789,"content":11790,"nodeType":74},{},[11791,11797],{"data":11792,"content":11793,"nodeType":356},{},[11794],{"data":11795,"marks":11796,"value":355,"nodeType":82},{},[],{"data":11798,"content":11799,"nodeType":87},{},[11800],{"data":11801,"marks":11802,"value":235,"nodeType":82},{},[],{"metadata":11804,"sys":11807,"fields":11812},{"tags":11805,"concepts":11806},[],[],{"space":11808,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11810,"publishedVersion":62,"revision":44,"locale":29},{"sys":11809},{"type":12,"linkType":13,"id":14},{"sys":11811},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11813},{"url":378,"details":11814,"fileName":384,"contentType":385},{"size":380,"image":11815},{"width":382,"height":383},{"sys":11817,"fields":11820},{"id":11818,"createdAt":11819},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":11821,"slug":11822,"articleIntro":11821,"category":11823},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[11824],{"metadata":11825,"sys":11828,"fields":11835},{"tags":11826,"concepts":11827},[],[],{"space":11829,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11831,"publishedVersion":334,"revision":62,"contentType":11833,"locale":29},{"sys":11830},{"type":12,"linkType":13,"id":14},{"sys":11832},{"id":21,"type":12,"linkType":22},{"sys":11834},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11836,"metaTitle":344,"metaDescription":345,"mainTitle":11837,"subtitle":363,"heroImage":11852,"ctaButton":386,"ctaLink":387},[343],{"data":11838,"content":11839,"nodeType":74},{},[11840,11846],{"data":11841,"content":11842,"nodeType":356},{},[11843],{"data":11844,"marks":11845,"value":355,"nodeType":82},{},[],{"data":11847,"content":11848,"nodeType":87},{},[11849],{"data":11850,"marks":11851,"value":235,"nodeType":82},{},[],{"metadata":11853,"sys":11856,"fields":11861},{"tags":11854,"concepts":11855},[],[],{"space":11857,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11859,"publishedVersion":62,"revision":44,"locale":29},{"sys":11858},{"type":12,"linkType":13,"id":14},{"sys":11860},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11862},{"url":378,"details":11863,"fileName":384,"contentType":385},{"size":380,"image":11864},{"width":382,"height":383},{"sys":11866,"fields":11869},{"id":11867,"createdAt":11868},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":11870,"slug":11871,"articleIntro":11870,"category":11872},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[11873],{"metadata":11874,"sys":11877,"fields":11884},{"tags":11875,"concepts":11876},[],[],{"space":11878,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11880,"publishedVersion":334,"revision":62,"contentType":11882,"locale":29},{"sys":11879},{"type":12,"linkType":13,"id":14},{"sys":11881},{"id":21,"type":12,"linkType":22},{"sys":11883},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11885,"metaTitle":344,"metaDescription":345,"mainTitle":11886,"subtitle":363,"heroImage":11901,"ctaButton":386,"ctaLink":387},[343],{"data":11887,"content":11888,"nodeType":74},{},[11889,11895],{"data":11890,"content":11891,"nodeType":356},{},[11892],{"data":11893,"marks":11894,"value":355,"nodeType":82},{},[],{"data":11896,"content":11897,"nodeType":87},{},[11898],{"data":11899,"marks":11900,"value":235,"nodeType":82},{},[],{"metadata":11902,"sys":11905,"fields":11910},{"tags":11903,"concepts":11904},[],[],{"space":11906,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11908,"publishedVersion":62,"revision":44,"locale":29},{"sys":11907},{"type":12,"linkType":13,"id":14},{"sys":11909},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11911},{"url":378,"details":11912,"fileName":384,"contentType":385},{"size":380,"image":11913},{"width":382,"height":383},{"sys":11915,"fields":11918},{"id":11916,"createdAt":11917},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":11919,"slug":11920,"articleIntro":11919,"category":11921},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[11922],{"metadata":11923,"sys":11926,"fields":11933},{"tags":11924,"concepts":11925},[],[],{"space":11927,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11929,"publishedVersion":334,"revision":62,"contentType":11931,"locale":29},{"sys":11928},{"type":12,"linkType":13,"id":14},{"sys":11930},{"id":21,"type":12,"linkType":22},{"sys":11932},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11934,"metaTitle":344,"metaDescription":345,"mainTitle":11935,"subtitle":363,"heroImage":11950,"ctaButton":386,"ctaLink":387},[343],{"data":11936,"content":11937,"nodeType":74},{},[11938,11944],{"data":11939,"content":11940,"nodeType":356},{},[11941],{"data":11942,"marks":11943,"value":355,"nodeType":82},{},[],{"data":11945,"content":11946,"nodeType":87},{},[11947],{"data":11948,"marks":11949,"value":235,"nodeType":82},{},[],{"metadata":11951,"sys":11954,"fields":11959},{"tags":11952,"concepts":11953},[],[],{"space":11955,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":11957,"publishedVersion":62,"revision":44,"locale":29},{"sys":11956},{"type":12,"linkType":13,"id":14},{"sys":11958},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":11960},{"url":378,"details":11961,"fileName":384,"contentType":385},{"size":380,"image":11962},{"width":382,"height":383},{"sys":11964,"fields":11967},{"id":11965,"createdAt":11966},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":11968,"slug":11969,"articleIntro":11968,"category":11970},"68174 - Créances","compte-68174-creances",[11971],{"metadata":11972,"sys":11975,"fields":11982},{"tags":11973,"concepts":11974},[],[],{"space":11976,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11978,"publishedVersion":334,"revision":62,"contentType":11980,"locale":29},{"sys":11977},{"type":12,"linkType":13,"id":14},{"sys":11979},{"id":21,"type":12,"linkType":22},{"sys":11981},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11983,"metaTitle":344,"metaDescription":345,"mainTitle":11984,"subtitle":363,"heroImage":11999,"ctaButton":386,"ctaLink":387},[343],{"data":11985,"content":11986,"nodeType":74},{},[11987,11993],{"data":11988,"content":11989,"nodeType":356},{},[11990],{"data":11991,"marks":11992,"value":355,"nodeType":82},{},[],{"data":11994,"content":11995,"nodeType":87},{},[11996],{"data":11997,"marks":11998,"value":235,"nodeType":82},{},[],{"metadata":12000,"sys":12003,"fields":12008},{"tags":12001,"concepts":12002},[],[],{"space":12004,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12006,"publishedVersion":62,"revision":44,"locale":29},{"sys":12005},{"type":12,"linkType":13,"id":14},{"sys":12007},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12009},{"url":378,"details":12010,"fileName":384,"contentType":385},{"size":380,"image":12011},{"width":382,"height":383},{"sys":12013,"fields":12016},{"id":12014,"createdAt":12015},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":12017,"slug":12018,"articleIntro":12017,"category":12019},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[12020],{"metadata":12021,"sys":12024,"fields":12031},{"tags":12022,"concepts":12023},[],[],{"space":12025,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12027,"publishedVersion":334,"revision":62,"contentType":12029,"locale":29},{"sys":12026},{"type":12,"linkType":13,"id":14},{"sys":12028},{"id":21,"type":12,"linkType":22},{"sys":12030},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12032,"metaTitle":344,"metaDescription":345,"mainTitle":12033,"subtitle":363,"heroImage":12048,"ctaButton":386,"ctaLink":387},[343],{"data":12034,"content":12035,"nodeType":74},{},[12036,12042],{"data":12037,"content":12038,"nodeType":356},{},[12039],{"data":12040,"marks":12041,"value":355,"nodeType":82},{},[],{"data":12043,"content":12044,"nodeType":87},{},[12045],{"data":12046,"marks":12047,"value":235,"nodeType":82},{},[],{"metadata":12049,"sys":12052,"fields":12057},{"tags":12050,"concepts":12051},[],[],{"space":12053,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12055,"publishedVersion":62,"revision":44,"locale":29},{"sys":12054},{"type":12,"linkType":13,"id":14},{"sys":12056},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12058},{"url":378,"details":12059,"fileName":384,"contentType":385},{"size":380,"image":12060},{"width":382,"height":383},{"sys":12062,"fields":12065},{"id":12063,"createdAt":12064},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":12066,"slug":12067,"articleIntro":12066,"category":12068},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[12069],{"metadata":12070,"sys":12073,"fields":12080},{"tags":12071,"concepts":12072},[],[],{"space":12074,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12076,"publishedVersion":334,"revision":62,"contentType":12078,"locale":29},{"sys":12075},{"type":12,"linkType":13,"id":14},{"sys":12077},{"id":21,"type":12,"linkType":22},{"sys":12079},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12081,"metaTitle":344,"metaDescription":345,"mainTitle":12082,"subtitle":363,"heroImage":12097,"ctaButton":386,"ctaLink":387},[343],{"data":12083,"content":12084,"nodeType":74},{},[12085,12091],{"data":12086,"content":12087,"nodeType":356},{},[12088],{"data":12089,"marks":12090,"value":355,"nodeType":82},{},[],{"data":12092,"content":12093,"nodeType":87},{},[12094],{"data":12095,"marks":12096,"value":235,"nodeType":82},{},[],{"metadata":12098,"sys":12101,"fields":12106},{"tags":12099,"concepts":12100},[],[],{"space":12102,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12104,"publishedVersion":62,"revision":44,"locale":29},{"sys":12103},{"type":12,"linkType":13,"id":14},{"sys":12105},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12107},{"url":378,"details":12108,"fileName":384,"contentType":385},{"size":380,"image":12109},{"width":382,"height":383},{"sys":12111,"fields":12114},{"id":12112,"createdAt":12113},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":12115,"slug":12116,"articleIntro":12115,"category":12117},"Compte 213 - Constructions","compte-213-constructions",[12118],{"metadata":12119,"sys":12122,"fields":12129},{"tags":12120,"concepts":12121},[],[],{"space":12123,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12125,"publishedVersion":334,"revision":62,"contentType":12127,"locale":29},{"sys":12124},{"type":12,"linkType":13,"id":14},{"sys":12126},{"id":21,"type":12,"linkType":22},{"sys":12128},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12130,"metaTitle":344,"metaDescription":345,"mainTitle":12131,"subtitle":363,"heroImage":12146,"ctaButton":386,"ctaLink":387},[343],{"data":12132,"content":12133,"nodeType":74},{},[12134,12140],{"data":12135,"content":12136,"nodeType":356},{},[12137],{"data":12138,"marks":12139,"value":355,"nodeType":82},{},[],{"data":12141,"content":12142,"nodeType":87},{},[12143],{"data":12144,"marks":12145,"value":235,"nodeType":82},{},[],{"metadata":12147,"sys":12150,"fields":12155},{"tags":12148,"concepts":12149},[],[],{"space":12151,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12153,"publishedVersion":62,"revision":44,"locale":29},{"sys":12152},{"type":12,"linkType":13,"id":14},{"sys":12154},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12156},{"url":378,"details":12157,"fileName":384,"contentType":385},{"size":380,"image":12158},{"width":382,"height":383},{"sys":12160,"fields":12163},{"id":12161,"createdAt":12162},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":12164,"slug":12165,"articleIntro":12164,"category":12166},"Classe 15 - Provisions","classe-15-provisions",[12167],{"metadata":12168,"sys":12171,"fields":12178},{"tags":12169,"concepts":12170},[],[],{"space":12172,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12174,"publishedVersion":334,"revision":62,"contentType":12176,"locale":29},{"sys":12173},{"type":12,"linkType":13,"id":14},{"sys":12175},{"id":21,"type":12,"linkType":22},{"sys":12177},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12179,"metaTitle":344,"metaDescription":345,"mainTitle":12180,"subtitle":363,"heroImage":12195,"ctaButton":386,"ctaLink":387},[343],{"data":12181,"content":12182,"nodeType":74},{},[12183,12189],{"data":12184,"content":12185,"nodeType":356},{},[12186],{"data":12187,"marks":12188,"value":355,"nodeType":82},{},[],{"data":12190,"content":12191,"nodeType":87},{},[12192],{"data":12193,"marks":12194,"value":235,"nodeType":82},{},[],{"metadata":12196,"sys":12199,"fields":12204},{"tags":12197,"concepts":12198},[],[],{"space":12200,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12202,"publishedVersion":62,"revision":44,"locale":29},{"sys":12201},{"type":12,"linkType":13,"id":14},{"sys":12203},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12205},{"url":378,"details":12206,"fileName":384,"contentType":385},{"size":380,"image":12207},{"width":382,"height":383},{"sys":12209,"fields":12212},{"id":12210,"createdAt":12211},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":12213,"slug":12214,"articleIntro":12213,"category":12215},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[12216],{"metadata":12217,"sys":12220,"fields":12227},{"tags":12218,"concepts":12219},[],[],{"space":12221,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12223,"publishedVersion":334,"revision":62,"contentType":12225,"locale":29},{"sys":12222},{"type":12,"linkType":13,"id":14},{"sys":12224},{"id":21,"type":12,"linkType":22},{"sys":12226},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12228,"metaTitle":344,"metaDescription":345,"mainTitle":12229,"subtitle":363,"heroImage":12244,"ctaButton":386,"ctaLink":387},[343],{"data":12230,"content":12231,"nodeType":74},{},[12232,12238],{"data":12233,"content":12234,"nodeType":356},{},[12235],{"data":12236,"marks":12237,"value":355,"nodeType":82},{},[],{"data":12239,"content":12240,"nodeType":87},{},[12241],{"data":12242,"marks":12243,"value":235,"nodeType":82},{},[],{"metadata":12245,"sys":12248,"fields":12253},{"tags":12246,"concepts":12247},[],[],{"space":12249,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12251,"publishedVersion":62,"revision":44,"locale":29},{"sys":12250},{"type":12,"linkType":13,"id":14},{"sys":12252},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12254},{"url":378,"details":12255,"fileName":384,"contentType":385},{"size":380,"image":12256},{"width":382,"height":383},{"sys":12258,"fields":12261},{"id":12259,"createdAt":12260},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":12262,"slug":12263,"articleIntro":12262,"category":12264},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[12265],{"metadata":12266,"sys":12269,"fields":12276},{"tags":12267,"concepts":12268},[],[],{"space":12270,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12272,"publishedVersion":334,"revision":62,"contentType":12274,"locale":29},{"sys":12271},{"type":12,"linkType":13,"id":14},{"sys":12273},{"id":21,"type":12,"linkType":22},{"sys":12275},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12277,"metaTitle":344,"metaDescription":345,"mainTitle":12278,"subtitle":363,"heroImage":12293,"ctaButton":386,"ctaLink":387},[343],{"data":12279,"content":12280,"nodeType":74},{},[12281,12287],{"data":12282,"content":12283,"nodeType":356},{},[12284],{"data":12285,"marks":12286,"value":355,"nodeType":82},{},[],{"data":12288,"content":12289,"nodeType":87},{},[12290],{"data":12291,"marks":12292,"value":235,"nodeType":82},{},[],{"metadata":12294,"sys":12297,"fields":12302},{"tags":12295,"concepts":12296},[],[],{"space":12298,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12300,"publishedVersion":62,"revision":44,"locale":29},{"sys":12299},{"type":12,"linkType":13,"id":14},{"sys":12301},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12303},{"url":378,"details":12304,"fileName":384,"contentType":385},{"size":380,"image":12305},{"width":382,"height":383},{"sys":12307,"fields":12310},{"id":12308,"createdAt":12309},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":12311,"slug":12312,"articleIntro":12311,"category":12313},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[12314],{"metadata":12315,"sys":12318,"fields":12325},{"tags":12316,"concepts":12317},[],[],{"space":12319,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12321,"publishedVersion":334,"revision":62,"contentType":12323,"locale":29},{"sys":12320},{"type":12,"linkType":13,"id":14},{"sys":12322},{"id":21,"type":12,"linkType":22},{"sys":12324},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12326,"metaTitle":344,"metaDescription":345,"mainTitle":12327,"subtitle":363,"heroImage":12342,"ctaButton":386,"ctaLink":387},[343],{"data":12328,"content":12329,"nodeType":74},{},[12330,12336],{"data":12331,"content":12332,"nodeType":356},{},[12333],{"data":12334,"marks":12335,"value":355,"nodeType":82},{},[],{"data":12337,"content":12338,"nodeType":87},{},[12339],{"data":12340,"marks":12341,"value":235,"nodeType":82},{},[],{"metadata":12343,"sys":12346,"fields":12351},{"tags":12344,"concepts":12345},[],[],{"space":12347,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12349,"publishedVersion":62,"revision":44,"locale":29},{"sys":12348},{"type":12,"linkType":13,"id":14},{"sys":12350},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12352},{"url":378,"details":12353,"fileName":384,"contentType":385},{"size":380,"image":12354},{"width":382,"height":383},{"sys":12356,"fields":12359},{"id":12357,"createdAt":12358},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":12360,"slug":12361,"articleIntro":-1,"category":12362},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[12363],{"metadata":12364,"sys":12367,"fields":12374},{"tags":12365,"concepts":12366},[],[],{"space":12368,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12370,"publishedVersion":334,"revision":62,"contentType":12372,"locale":29},{"sys":12369},{"type":12,"linkType":13,"id":14},{"sys":12371},{"id":21,"type":12,"linkType":22},{"sys":12373},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12375,"metaTitle":344,"metaDescription":345,"mainTitle":12376,"subtitle":363,"heroImage":12391,"ctaButton":386,"ctaLink":387},[343],{"data":12377,"content":12378,"nodeType":74},{},[12379,12385],{"data":12380,"content":12381,"nodeType":356},{},[12382],{"data":12383,"marks":12384,"value":355,"nodeType":82},{},[],{"data":12386,"content":12387,"nodeType":87},{},[12388],{"data":12389,"marks":12390,"value":235,"nodeType":82},{},[],{"metadata":12392,"sys":12395,"fields":12400},{"tags":12393,"concepts":12394},[],[],{"space":12396,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12398,"publishedVersion":62,"revision":44,"locale":29},{"sys":12397},{"type":12,"linkType":13,"id":14},{"sys":12399},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12401},{"url":378,"details":12402,"fileName":384,"contentType":385},{"size":380,"image":12403},{"width":382,"height":383},{"sys":12405,"fields":12408},{"id":12406,"createdAt":12407},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":12409,"slug":12410,"articleIntro":12409,"category":12411},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[12412],{"metadata":12413,"sys":12416,"fields":12423},{"tags":12414,"concepts":12415},[],[],{"space":12417,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12419,"publishedVersion":334,"revision":62,"contentType":12421,"locale":29},{"sys":12418},{"type":12,"linkType":13,"id":14},{"sys":12420},{"id":21,"type":12,"linkType":22},{"sys":12422},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12424,"metaTitle":344,"metaDescription":345,"mainTitle":12425,"subtitle":363,"heroImage":12440,"ctaButton":386,"ctaLink":387},[343],{"data":12426,"content":12427,"nodeType":74},{},[12428,12434],{"data":12429,"content":12430,"nodeType":356},{},[12431],{"data":12432,"marks":12433,"value":355,"nodeType":82},{},[],{"data":12435,"content":12436,"nodeType":87},{},[12437],{"data":12438,"marks":12439,"value":235,"nodeType":82},{},[],{"metadata":12441,"sys":12444,"fields":12449},{"tags":12442,"concepts":12443},[],[],{"space":12445,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12447,"publishedVersion":62,"revision":44,"locale":29},{"sys":12446},{"type":12,"linkType":13,"id":14},{"sys":12448},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12450},{"url":378,"details":12451,"fileName":384,"contentType":385},{"size":380,"image":12452},{"width":382,"height":383},{"sys":12454,"fields":12457},{"id":12455,"createdAt":12456},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":12458,"slug":12459,"articleIntro":12458,"category":12460},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[12461],{"metadata":12462,"sys":12465,"fields":12472},{"tags":12463,"concepts":12464},[],[],{"space":12466,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12468,"publishedVersion":334,"revision":62,"contentType":12470,"locale":29},{"sys":12467},{"type":12,"linkType":13,"id":14},{"sys":12469},{"id":21,"type":12,"linkType":22},{"sys":12471},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12473,"metaTitle":344,"metaDescription":345,"mainTitle":12474,"subtitle":363,"heroImage":12489,"ctaButton":386,"ctaLink":387},[343],{"data":12475,"content":12476,"nodeType":74},{},[12477,12483],{"data":12478,"content":12479,"nodeType":356},{},[12480],{"data":12481,"marks":12482,"value":355,"nodeType":82},{},[],{"data":12484,"content":12485,"nodeType":87},{},[12486],{"data":12487,"marks":12488,"value":235,"nodeType":82},{},[],{"metadata":12490,"sys":12493,"fields":12498},{"tags":12491,"concepts":12492},[],[],{"space":12494,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12496,"publishedVersion":62,"revision":44,"locale":29},{"sys":12495},{"type":12,"linkType":13,"id":14},{"sys":12497},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12499},{"url":378,"details":12500,"fileName":384,"contentType":385},{"size":380,"image":12501},{"width":382,"height":383},{"sys":12503,"fields":12506},{"id":12504,"createdAt":12505},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":12507,"slug":12508,"articleIntro":-1,"category":12509},"Compte 6257 - Réceptions","compte-6257-receptions",[12510],{"metadata":12511,"sys":12514,"fields":12521},{"tags":12512,"concepts":12513},[],[],{"space":12515,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12517,"publishedVersion":334,"revision":62,"contentType":12519,"locale":29},{"sys":12516},{"type":12,"linkType":13,"id":14},{"sys":12518},{"id":21,"type":12,"linkType":22},{"sys":12520},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12522,"metaTitle":344,"metaDescription":345,"mainTitle":12523,"subtitle":363,"heroImage":12538,"ctaButton":386,"ctaLink":387},[343],{"data":12524,"content":12525,"nodeType":74},{},[12526,12532],{"data":12527,"content":12528,"nodeType":356},{},[12529],{"data":12530,"marks":12531,"value":355,"nodeType":82},{},[],{"data":12533,"content":12534,"nodeType":87},{},[12535],{"data":12536,"marks":12537,"value":235,"nodeType":82},{},[],{"metadata":12539,"sys":12542,"fields":12547},{"tags":12540,"concepts":12541},[],[],{"space":12543,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12545,"publishedVersion":62,"revision":44,"locale":29},{"sys":12544},{"type":12,"linkType":13,"id":14},{"sys":12546},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12548},{"url":378,"details":12549,"fileName":384,"contentType":385},{"size":380,"image":12550},{"width":382,"height":383},{"sys":12552,"fields":12555},{"id":12553,"createdAt":12554},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":12556,"slug":12557,"articleIntro":12556,"category":12558},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[12559],{"metadata":12560,"sys":12563,"fields":12570},{"tags":12561,"concepts":12562},[],[],{"space":12564,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12566,"publishedVersion":334,"revision":62,"contentType":12568,"locale":29},{"sys":12565},{"type":12,"linkType":13,"id":14},{"sys":12567},{"id":21,"type":12,"linkType":22},{"sys":12569},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12571,"metaTitle":344,"metaDescription":345,"mainTitle":12572,"subtitle":363,"heroImage":12587,"ctaButton":386,"ctaLink":387},[343],{"data":12573,"content":12574,"nodeType":74},{},[12575,12581],{"data":12576,"content":12577,"nodeType":356},{},[12578],{"data":12579,"marks":12580,"value":355,"nodeType":82},{},[],{"data":12582,"content":12583,"nodeType":87},{},[12584],{"data":12585,"marks":12586,"value":235,"nodeType":82},{},[],{"metadata":12588,"sys":12591,"fields":12596},{"tags":12589,"concepts":12590},[],[],{"space":12592,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12594,"publishedVersion":62,"revision":44,"locale":29},{"sys":12593},{"type":12,"linkType":13,"id":14},{"sys":12595},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12597},{"url":378,"details":12598,"fileName":384,"contentType":385},{"size":380,"image":12599},{"width":382,"height":383},{"sys":12601,"fields":12604},{"id":12602,"createdAt":12603},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":12605,"slug":12606,"articleIntro":12605,"category":12607},"Compte 2131 - Bâtiments","compte-2131-batiments",[12608],{"metadata":12609,"sys":12612,"fields":12619},{"tags":12610,"concepts":12611},[],[],{"space":12613,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12615,"publishedVersion":334,"revision":62,"contentType":12617,"locale":29},{"sys":12614},{"type":12,"linkType":13,"id":14},{"sys":12616},{"id":21,"type":12,"linkType":22},{"sys":12618},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12620,"metaTitle":344,"metaDescription":345,"mainTitle":12621,"subtitle":363,"heroImage":12636,"ctaButton":386,"ctaLink":387},[343],{"data":12622,"content":12623,"nodeType":74},{},[12624,12630],{"data":12625,"content":12626,"nodeType":356},{},[12627],{"data":12628,"marks":12629,"value":355,"nodeType":82},{},[],{"data":12631,"content":12632,"nodeType":87},{},[12633],{"data":12634,"marks":12635,"value":235,"nodeType":82},{},[],{"metadata":12637,"sys":12640,"fields":12645},{"tags":12638,"concepts":12639},[],[],{"space":12641,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12643,"publishedVersion":62,"revision":44,"locale":29},{"sys":12642},{"type":12,"linkType":13,"id":14},{"sys":12644},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12646},{"url":378,"details":12647,"fileName":384,"contentType":385},{"size":380,"image":12648},{"width":382,"height":383},{"sys":12650,"fields":12653},{"id":12651,"createdAt":12652},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":12654,"slug":12655,"articleIntro":-1,"category":12656},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[12657],{"metadata":12658,"sys":12661,"fields":12668},{"tags":12659,"concepts":12660},[],[],{"space":12662,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12664,"publishedVersion":334,"revision":62,"contentType":12666,"locale":29},{"sys":12663},{"type":12,"linkType":13,"id":14},{"sys":12665},{"id":21,"type":12,"linkType":22},{"sys":12667},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12669,"metaTitle":344,"metaDescription":345,"mainTitle":12670,"subtitle":363,"heroImage":12685,"ctaButton":386,"ctaLink":387},[343],{"data":12671,"content":12672,"nodeType":74},{},[12673,12679],{"data":12674,"content":12675,"nodeType":356},{},[12676],{"data":12677,"marks":12678,"value":355,"nodeType":82},{},[],{"data":12680,"content":12681,"nodeType":87},{},[12682],{"data":12683,"marks":12684,"value":235,"nodeType":82},{},[],{"metadata":12686,"sys":12689,"fields":12694},{"tags":12687,"concepts":12688},[],[],{"space":12690,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12692,"publishedVersion":62,"revision":44,"locale":29},{"sys":12691},{"type":12,"linkType":13,"id":14},{"sys":12693},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12695},{"url":378,"details":12696,"fileName":384,"contentType":385},{"size":380,"image":12697},{"width":382,"height":383},{"sys":12699,"fields":12702},{"id":12700,"createdAt":12701},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":12703,"slug":12704,"articleIntro":12703,"category":12705},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[12706],{"metadata":12707,"sys":12710,"fields":12717},{"tags":12708,"concepts":12709},[],[],{"space":12711,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12713,"publishedVersion":334,"revision":62,"contentType":12715,"locale":29},{"sys":12712},{"type":12,"linkType":13,"id":14},{"sys":12714},{"id":21,"type":12,"linkType":22},{"sys":12716},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12718,"metaTitle":344,"metaDescription":345,"mainTitle":12719,"subtitle":363,"heroImage":12734,"ctaButton":386,"ctaLink":387},[343],{"data":12720,"content":12721,"nodeType":74},{},[12722,12728],{"data":12723,"content":12724,"nodeType":356},{},[12725],{"data":12726,"marks":12727,"value":355,"nodeType":82},{},[],{"data":12729,"content":12730,"nodeType":87},{},[12731],{"data":12732,"marks":12733,"value":235,"nodeType":82},{},[],{"metadata":12735,"sys":12738,"fields":12743},{"tags":12736,"concepts":12737},[],[],{"space":12739,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12741,"publishedVersion":62,"revision":44,"locale":29},{"sys":12740},{"type":12,"linkType":13,"id":14},{"sys":12742},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12744},{"url":378,"details":12745,"fileName":384,"contentType":385},{"size":380,"image":12746},{"width":382,"height":383},{"sys":12748,"fields":12751},{"id":12749,"createdAt":12750},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":12752,"slug":12753,"articleIntro":12752,"category":12754},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[12755],{"metadata":12756,"sys":12759,"fields":12766},{"tags":12757,"concepts":12758},[],[],{"space":12760,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12762,"publishedVersion":334,"revision":62,"contentType":12764,"locale":29},{"sys":12761},{"type":12,"linkType":13,"id":14},{"sys":12763},{"id":21,"type":12,"linkType":22},{"sys":12765},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12767,"metaTitle":344,"metaDescription":345,"mainTitle":12768,"subtitle":363,"heroImage":12783,"ctaButton":386,"ctaLink":387},[343],{"data":12769,"content":12770,"nodeType":74},{},[12771,12777],{"data":12772,"content":12773,"nodeType":356},{},[12774],{"data":12775,"marks":12776,"value":355,"nodeType":82},{},[],{"data":12778,"content":12779,"nodeType":87},{},[12780],{"data":12781,"marks":12782,"value":235,"nodeType":82},{},[],{"metadata":12784,"sys":12787,"fields":12792},{"tags":12785,"concepts":12786},[],[],{"space":12788,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12790,"publishedVersion":62,"revision":44,"locale":29},{"sys":12789},{"type":12,"linkType":13,"id":14},{"sys":12791},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12793},{"url":378,"details":12794,"fileName":384,"contentType":385},{"size":380,"image":12795},{"width":382,"height":383},{"sys":12797,"fields":12800},{"id":12798,"createdAt":12799},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":12801,"slug":12802,"articleIntro":12801,"category":12803},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[12804],{"metadata":12805,"sys":12808,"fields":12815},{"tags":12806,"concepts":12807},[],[],{"space":12809,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12811,"publishedVersion":334,"revision":62,"contentType":12813,"locale":29},{"sys":12810},{"type":12,"linkType":13,"id":14},{"sys":12812},{"id":21,"type":12,"linkType":22},{"sys":12814},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12816,"metaTitle":344,"metaDescription":345,"mainTitle":12817,"subtitle":363,"heroImage":12832,"ctaButton":386,"ctaLink":387},[343],{"data":12818,"content":12819,"nodeType":74},{},[12820,12826],{"data":12821,"content":12822,"nodeType":356},{},[12823],{"data":12824,"marks":12825,"value":355,"nodeType":82},{},[],{"data":12827,"content":12828,"nodeType":87},{},[12829],{"data":12830,"marks":12831,"value":235,"nodeType":82},{},[],{"metadata":12833,"sys":12836,"fields":12841},{"tags":12834,"concepts":12835},[],[],{"space":12837,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12839,"publishedVersion":62,"revision":44,"locale":29},{"sys":12838},{"type":12,"linkType":13,"id":14},{"sys":12840},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12842},{"url":378,"details":12843,"fileName":384,"contentType":385},{"size":380,"image":12844},{"width":382,"height":383},{"sys":12846,"fields":12849},{"id":12847,"createdAt":12848},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":12850,"slug":12851,"articleIntro":12850,"category":12852},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[12853],{"metadata":12854,"sys":12857,"fields":12864},{"tags":12855,"concepts":12856},[],[],{"space":12858,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12860,"publishedVersion":334,"revision":62,"contentType":12862,"locale":29},{"sys":12859},{"type":12,"linkType":13,"id":14},{"sys":12861},{"id":21,"type":12,"linkType":22},{"sys":12863},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12865,"metaTitle":344,"metaDescription":345,"mainTitle":12866,"subtitle":363,"heroImage":12881,"ctaButton":386,"ctaLink":387},[343],{"data":12867,"content":12868,"nodeType":74},{},[12869,12875],{"data":12870,"content":12871,"nodeType":356},{},[12872],{"data":12873,"marks":12874,"value":355,"nodeType":82},{},[],{"data":12876,"content":12877,"nodeType":87},{},[12878],{"data":12879,"marks":12880,"value":235,"nodeType":82},{},[],{"metadata":12882,"sys":12885,"fields":12890},{"tags":12883,"concepts":12884},[],[],{"space":12886,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12888,"publishedVersion":62,"revision":44,"locale":29},{"sys":12887},{"type":12,"linkType":13,"id":14},{"sys":12889},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12891},{"url":378,"details":12892,"fileName":384,"contentType":385},{"size":380,"image":12893},{"width":382,"height":383},{"sys":12895,"fields":12898},{"id":12896,"createdAt":12897},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":12899,"slug":12900,"articleIntro":12899,"category":12901},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[12902],{"metadata":12903,"sys":12906,"fields":12913},{"tags":12904,"concepts":12905},[],[],{"space":12907,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12909,"publishedVersion":334,"revision":62,"contentType":12911,"locale":29},{"sys":12908},{"type":12,"linkType":13,"id":14},{"sys":12910},{"id":21,"type":12,"linkType":22},{"sys":12912},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12914,"metaTitle":344,"metaDescription":345,"mainTitle":12915,"subtitle":363,"heroImage":12930,"ctaButton":386,"ctaLink":387},[343],{"data":12916,"content":12917,"nodeType":74},{},[12918,12924],{"data":12919,"content":12920,"nodeType":356},{},[12921],{"data":12922,"marks":12923,"value":355,"nodeType":82},{},[],{"data":12925,"content":12926,"nodeType":87},{},[12927],{"data":12928,"marks":12929,"value":235,"nodeType":82},{},[],{"metadata":12931,"sys":12934,"fields":12939},{"tags":12932,"concepts":12933},[],[],{"space":12935,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12937,"publishedVersion":62,"revision":44,"locale":29},{"sys":12936},{"type":12,"linkType":13,"id":14},{"sys":12938},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12940},{"url":378,"details":12941,"fileName":384,"contentType":385},{"size":380,"image":12942},{"width":382,"height":383},{"sys":12944,"fields":12947},{"id":12945,"createdAt":12946},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":12948,"slug":12949,"articleIntro":12948,"category":12950},"473 - Comptes d'attente","compte-473-comptes-d-attente",[12951],{"metadata":12952,"sys":12955,"fields":12962},{"tags":12953,"concepts":12954},[],[],{"space":12956,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12958,"publishedVersion":334,"revision":62,"contentType":12960,"locale":29},{"sys":12957},{"type":12,"linkType":13,"id":14},{"sys":12959},{"id":21,"type":12,"linkType":22},{"sys":12961},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12963,"metaTitle":344,"metaDescription":345,"mainTitle":12964,"subtitle":363,"heroImage":12979,"ctaButton":386,"ctaLink":387},[343],{"data":12965,"content":12966,"nodeType":74},{},[12967,12973],{"data":12968,"content":12969,"nodeType":356},{},[12970],{"data":12971,"marks":12972,"value":355,"nodeType":82},{},[],{"data":12974,"content":12975,"nodeType":87},{},[12976],{"data":12977,"marks":12978,"value":235,"nodeType":82},{},[],{"metadata":12980,"sys":12983,"fields":12988},{"tags":12981,"concepts":12982},[],[],{"space":12984,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":12986,"publishedVersion":62,"revision":44,"locale":29},{"sys":12985},{"type":12,"linkType":13,"id":14},{"sys":12987},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":12989},{"url":378,"details":12990,"fileName":384,"contentType":385},{"size":380,"image":12991},{"width":382,"height":383},{"sys":12993,"fields":12996},{"id":12994,"createdAt":12995},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":12997,"slug":12998,"articleIntro":12997,"category":12999},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[13000],{"metadata":13001,"sys":13004,"fields":13011},{"tags":13002,"concepts":13003},[],[],{"space":13005,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13007,"publishedVersion":334,"revision":62,"contentType":13009,"locale":29},{"sys":13006},{"type":12,"linkType":13,"id":14},{"sys":13008},{"id":21,"type":12,"linkType":22},{"sys":13010},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13012,"metaTitle":344,"metaDescription":345,"mainTitle":13013,"subtitle":363,"heroImage":13028,"ctaButton":386,"ctaLink":387},[343],{"data":13014,"content":13015,"nodeType":74},{},[13016,13022],{"data":13017,"content":13018,"nodeType":356},{},[13019],{"data":13020,"marks":13021,"value":355,"nodeType":82},{},[],{"data":13023,"content":13024,"nodeType":87},{},[13025],{"data":13026,"marks":13027,"value":235,"nodeType":82},{},[],{"metadata":13029,"sys":13032,"fields":13037},{"tags":13030,"concepts":13031},[],[],{"space":13033,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13035,"publishedVersion":62,"revision":44,"locale":29},{"sys":13034},{"type":12,"linkType":13,"id":14},{"sys":13036},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13038},{"url":378,"details":13039,"fileName":384,"contentType":385},{"size":380,"image":13040},{"width":382,"height":383},{"sys":13042,"fields":13045},{"id":13043,"createdAt":13044},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":13046,"slug":13047,"articleIntro":13046,"category":13048},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[13049],{"metadata":13050,"sys":13053,"fields":13060},{"tags":13051,"concepts":13052},[],[],{"space":13054,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13056,"publishedVersion":334,"revision":62,"contentType":13058,"locale":29},{"sys":13055},{"type":12,"linkType":13,"id":14},{"sys":13057},{"id":21,"type":12,"linkType":22},{"sys":13059},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13061,"metaTitle":344,"metaDescription":345,"mainTitle":13062,"subtitle":363,"heroImage":13077,"ctaButton":386,"ctaLink":387},[343],{"data":13063,"content":13064,"nodeType":74},{},[13065,13071],{"data":13066,"content":13067,"nodeType":356},{},[13068],{"data":13069,"marks":13070,"value":355,"nodeType":82},{},[],{"data":13072,"content":13073,"nodeType":87},{},[13074],{"data":13075,"marks":13076,"value":235,"nodeType":82},{},[],{"metadata":13078,"sys":13081,"fields":13086},{"tags":13079,"concepts":13080},[],[],{"space":13082,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13084,"publishedVersion":62,"revision":44,"locale":29},{"sys":13083},{"type":12,"linkType":13,"id":14},{"sys":13085},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13087},{"url":378,"details":13088,"fileName":384,"contentType":385},{"size":380,"image":13089},{"width":382,"height":383},{"sys":13091,"fields":13094},{"id":13092,"createdAt":13093},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":13095,"slug":13096,"articleIntro":-1,"category":13097},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[13098],{"metadata":13099,"sys":13102,"fields":13109},{"tags":13100,"concepts":13101},[],[],{"space":13103,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13105,"publishedVersion":334,"revision":62,"contentType":13107,"locale":29},{"sys":13104},{"type":12,"linkType":13,"id":14},{"sys":13106},{"id":21,"type":12,"linkType":22},{"sys":13108},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13110,"metaTitle":344,"metaDescription":345,"mainTitle":13111,"subtitle":363,"heroImage":13126,"ctaButton":386,"ctaLink":387},[343],{"data":13112,"content":13113,"nodeType":74},{},[13114,13120],{"data":13115,"content":13116,"nodeType":356},{},[13117],{"data":13118,"marks":13119,"value":355,"nodeType":82},{},[],{"data":13121,"content":13122,"nodeType":87},{},[13123],{"data":13124,"marks":13125,"value":235,"nodeType":82},{},[],{"metadata":13127,"sys":13130,"fields":13135},{"tags":13128,"concepts":13129},[],[],{"space":13131,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13133,"publishedVersion":62,"revision":44,"locale":29},{"sys":13132},{"type":12,"linkType":13,"id":14},{"sys":13134},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13136},{"url":378,"details":13137,"fileName":384,"contentType":385},{"size":380,"image":13138},{"width":382,"height":383},{"sys":13140,"fields":13143},{"id":13141,"createdAt":13142},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":13144,"slug":13145,"articleIntro":13144,"category":13146},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[13147],{"metadata":13148,"sys":13151,"fields":13158},{"tags":13149,"concepts":13150},[],[],{"space":13152,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13154,"publishedVersion":334,"revision":62,"contentType":13156,"locale":29},{"sys":13153},{"type":12,"linkType":13,"id":14},{"sys":13155},{"id":21,"type":12,"linkType":22},{"sys":13157},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13159,"metaTitle":344,"metaDescription":345,"mainTitle":13160,"subtitle":363,"heroImage":13175,"ctaButton":386,"ctaLink":387},[343],{"data":13161,"content":13162,"nodeType":74},{},[13163,13169],{"data":13164,"content":13165,"nodeType":356},{},[13166],{"data":13167,"marks":13168,"value":355,"nodeType":82},{},[],{"data":13170,"content":13171,"nodeType":87},{},[13172],{"data":13173,"marks":13174,"value":235,"nodeType":82},{},[],{"metadata":13176,"sys":13179,"fields":13184},{"tags":13177,"concepts":13178},[],[],{"space":13180,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13182,"publishedVersion":62,"revision":44,"locale":29},{"sys":13181},{"type":12,"linkType":13,"id":14},{"sys":13183},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13185},{"url":378,"details":13186,"fileName":384,"contentType":385},{"size":380,"image":13187},{"width":382,"height":383},{"sys":13189,"fields":13192},{"id":13190,"createdAt":13191},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":13193,"slug":13194,"articleIntro":13193,"category":13195},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[13196],{"metadata":13197,"sys":13200,"fields":13207},{"tags":13198,"concepts":13199},[],[],{"space":13201,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13203,"publishedVersion":334,"revision":62,"contentType":13205,"locale":29},{"sys":13202},{"type":12,"linkType":13,"id":14},{"sys":13204},{"id":21,"type":12,"linkType":22},{"sys":13206},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13208,"metaTitle":344,"metaDescription":345,"mainTitle":13209,"subtitle":363,"heroImage":13224,"ctaButton":386,"ctaLink":387},[343],{"data":13210,"content":13211,"nodeType":74},{},[13212,13218],{"data":13213,"content":13214,"nodeType":356},{},[13215],{"data":13216,"marks":13217,"value":355,"nodeType":82},{},[],{"data":13219,"content":13220,"nodeType":87},{},[13221],{"data":13222,"marks":13223,"value":235,"nodeType":82},{},[],{"metadata":13225,"sys":13228,"fields":13233},{"tags":13226,"concepts":13227},[],[],{"space":13229,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13231,"publishedVersion":62,"revision":44,"locale":29},{"sys":13230},{"type":12,"linkType":13,"id":14},{"sys":13232},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13234},{"url":378,"details":13235,"fileName":384,"contentType":385},{"size":380,"image":13236},{"width":382,"height":383},{"sys":13238,"fields":13241},{"id":13239,"createdAt":13240},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":13242,"slug":13243,"articleIntro":13242,"category":13244},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[13245],{"metadata":13246,"sys":13249,"fields":13256},{"tags":13247,"concepts":13248},[],[],{"space":13250,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13252,"publishedVersion":334,"revision":62,"contentType":13254,"locale":29},{"sys":13251},{"type":12,"linkType":13,"id":14},{"sys":13253},{"id":21,"type":12,"linkType":22},{"sys":13255},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13257,"metaTitle":344,"metaDescription":345,"mainTitle":13258,"subtitle":363,"heroImage":13273,"ctaButton":386,"ctaLink":387},[343],{"data":13259,"content":13260,"nodeType":74},{},[13261,13267],{"data":13262,"content":13263,"nodeType":356},{},[13264],{"data":13265,"marks":13266,"value":355,"nodeType":82},{},[],{"data":13268,"content":13269,"nodeType":87},{},[13270],{"data":13271,"marks":13272,"value":235,"nodeType":82},{},[],{"metadata":13274,"sys":13277,"fields":13282},{"tags":13275,"concepts":13276},[],[],{"space":13278,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13280,"publishedVersion":62,"revision":44,"locale":29},{"sys":13279},{"type":12,"linkType":13,"id":14},{"sys":13281},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13283},{"url":378,"details":13284,"fileName":384,"contentType":385},{"size":380,"image":13285},{"width":382,"height":383},{"sys":13287,"fields":13290},{"id":13288,"createdAt":13289},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":13291,"slug":13292,"articleIntro":-1,"category":13293},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[13294],{"metadata":13295,"sys":13298,"fields":13305},{"tags":13296,"concepts":13297},[],[],{"space":13299,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13301,"publishedVersion":334,"revision":62,"contentType":13303,"locale":29},{"sys":13300},{"type":12,"linkType":13,"id":14},{"sys":13302},{"id":21,"type":12,"linkType":22},{"sys":13304},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13306,"metaTitle":344,"metaDescription":345,"mainTitle":13307,"subtitle":363,"heroImage":13322,"ctaButton":386,"ctaLink":387},[343],{"data":13308,"content":13309,"nodeType":74},{},[13310,13316],{"data":13311,"content":13312,"nodeType":356},{},[13313],{"data":13314,"marks":13315,"value":355,"nodeType":82},{},[],{"data":13317,"content":13318,"nodeType":87},{},[13319],{"data":13320,"marks":13321,"value":235,"nodeType":82},{},[],{"metadata":13323,"sys":13326,"fields":13331},{"tags":13324,"concepts":13325},[],[],{"space":13327,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13329,"publishedVersion":62,"revision":44,"locale":29},{"sys":13328},{"type":12,"linkType":13,"id":14},{"sys":13330},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13332},{"url":378,"details":13333,"fileName":384,"contentType":385},{"size":380,"image":13334},{"width":382,"height":383},{"sys":13336,"fields":13339},{"id":13337,"createdAt":13338},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":13340,"slug":13341,"articleIntro":13340,"category":13342},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[13343],{"metadata":13344,"sys":13347,"fields":13354},{"tags":13345,"concepts":13346},[],[],{"space":13348,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13350,"publishedVersion":334,"revision":62,"contentType":13352,"locale":29},{"sys":13349},{"type":12,"linkType":13,"id":14},{"sys":13351},{"id":21,"type":12,"linkType":22},{"sys":13353},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13355,"metaTitle":344,"metaDescription":345,"mainTitle":13356,"subtitle":363,"heroImage":13371,"ctaButton":386,"ctaLink":387},[343],{"data":13357,"content":13358,"nodeType":74},{},[13359,13365],{"data":13360,"content":13361,"nodeType":356},{},[13362],{"data":13363,"marks":13364,"value":355,"nodeType":82},{},[],{"data":13366,"content":13367,"nodeType":87},{},[13368],{"data":13369,"marks":13370,"value":235,"nodeType":82},{},[],{"metadata":13372,"sys":13375,"fields":13380},{"tags":13373,"concepts":13374},[],[],{"space":13376,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13378,"publishedVersion":62,"revision":44,"locale":29},{"sys":13377},{"type":12,"linkType":13,"id":14},{"sys":13379},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13381},{"url":378,"details":13382,"fileName":384,"contentType":385},{"size":380,"image":13383},{"width":382,"height":383},{"sys":13385,"fields":13388},{"id":13386,"createdAt":13387},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":13389,"slug":13390,"articleIntro":13389,"category":13391},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[13392],{"metadata":13393,"sys":13396,"fields":13403},{"tags":13394,"concepts":13395},[],[],{"space":13397,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13399,"publishedVersion":334,"revision":62,"contentType":13401,"locale":29},{"sys":13398},{"type":12,"linkType":13,"id":14},{"sys":13400},{"id":21,"type":12,"linkType":22},{"sys":13402},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13404,"metaTitle":344,"metaDescription":345,"mainTitle":13405,"subtitle":363,"heroImage":13420,"ctaButton":386,"ctaLink":387},[343],{"data":13406,"content":13407,"nodeType":74},{},[13408,13414],{"data":13409,"content":13410,"nodeType":356},{},[13411],{"data":13412,"marks":13413,"value":355,"nodeType":82},{},[],{"data":13415,"content":13416,"nodeType":87},{},[13417],{"data":13418,"marks":13419,"value":235,"nodeType":82},{},[],{"metadata":13421,"sys":13424,"fields":13429},{"tags":13422,"concepts":13423},[],[],{"space":13425,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13427,"publishedVersion":62,"revision":44,"locale":29},{"sys":13426},{"type":12,"linkType":13,"id":14},{"sys":13428},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13430},{"url":378,"details":13431,"fileName":384,"contentType":385},{"size":380,"image":13432},{"width":382,"height":383},{"sys":13434,"fields":13437},{"id":13435,"createdAt":13436},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":13438,"slug":13439,"articleIntro":-1,"category":13440},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[13441],{"metadata":13442,"sys":13445,"fields":13452},{"tags":13443,"concepts":13444},[],[],{"space":13446,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13448,"publishedVersion":334,"revision":62,"contentType":13450,"locale":29},{"sys":13447},{"type":12,"linkType":13,"id":14},{"sys":13449},{"id":21,"type":12,"linkType":22},{"sys":13451},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13453,"metaTitle":344,"metaDescription":345,"mainTitle":13454,"subtitle":363,"heroImage":13469,"ctaButton":386,"ctaLink":387},[343],{"data":13455,"content":13456,"nodeType":74},{},[13457,13463],{"data":13458,"content":13459,"nodeType":356},{},[13460],{"data":13461,"marks":13462,"value":355,"nodeType":82},{},[],{"data":13464,"content":13465,"nodeType":87},{},[13466],{"data":13467,"marks":13468,"value":235,"nodeType":82},{},[],{"metadata":13470,"sys":13473,"fields":13478},{"tags":13471,"concepts":13472},[],[],{"space":13474,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13476,"publishedVersion":62,"revision":44,"locale":29},{"sys":13475},{"type":12,"linkType":13,"id":14},{"sys":13477},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13479},{"url":378,"details":13480,"fileName":384,"contentType":385},{"size":380,"image":13481},{"width":382,"height":383},{"sys":13483,"fields":13486},{"id":13484,"createdAt":13485},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":13487,"slug":13488,"articleIntro":13487,"category":13489},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[13490],{"metadata":13491,"sys":13494,"fields":13501},{"tags":13492,"concepts":13493},[],[],{"space":13495,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13497,"publishedVersion":334,"revision":62,"contentType":13499,"locale":29},{"sys":13496},{"type":12,"linkType":13,"id":14},{"sys":13498},{"id":21,"type":12,"linkType":22},{"sys":13500},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13502,"metaTitle":344,"metaDescription":345,"mainTitle":13503,"subtitle":363,"heroImage":13518,"ctaButton":386,"ctaLink":387},[343],{"data":13504,"content":13505,"nodeType":74},{},[13506,13512],{"data":13507,"content":13508,"nodeType":356},{},[13509],{"data":13510,"marks":13511,"value":355,"nodeType":82},{},[],{"data":13513,"content":13514,"nodeType":87},{},[13515],{"data":13516,"marks":13517,"value":235,"nodeType":82},{},[],{"metadata":13519,"sys":13522,"fields":13527},{"tags":13520,"concepts":13521},[],[],{"space":13523,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13525,"publishedVersion":62,"revision":44,"locale":29},{"sys":13524},{"type":12,"linkType":13,"id":14},{"sys":13526},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13528},{"url":378,"details":13529,"fileName":384,"contentType":385},{"size":380,"image":13530},{"width":382,"height":383},{"sys":13532,"fields":13535},{"id":13533,"createdAt":13534},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":13536,"slug":13537,"articleIntro":13536,"category":13538},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[13539],{"metadata":13540,"sys":13543,"fields":13550},{"tags":13541,"concepts":13542},[],[],{"space":13544,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13546,"publishedVersion":334,"revision":62,"contentType":13548,"locale":29},{"sys":13545},{"type":12,"linkType":13,"id":14},{"sys":13547},{"id":21,"type":12,"linkType":22},{"sys":13549},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13551,"metaTitle":344,"metaDescription":345,"mainTitle":13552,"subtitle":363,"heroImage":13567,"ctaButton":386,"ctaLink":387},[343],{"data":13553,"content":13554,"nodeType":74},{},[13555,13561],{"data":13556,"content":13557,"nodeType":356},{},[13558],{"data":13559,"marks":13560,"value":355,"nodeType":82},{},[],{"data":13562,"content":13563,"nodeType":87},{},[13564],{"data":13565,"marks":13566,"value":235,"nodeType":82},{},[],{"metadata":13568,"sys":13571,"fields":13576},{"tags":13569,"concepts":13570},[],[],{"space":13572,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13574,"publishedVersion":62,"revision":44,"locale":29},{"sys":13573},{"type":12,"linkType":13,"id":14},{"sys":13575},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13577},{"url":378,"details":13578,"fileName":384,"contentType":385},{"size":380,"image":13579},{"width":382,"height":383},{"sys":13581,"fields":13584},{"id":13582,"createdAt":13583},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":13585,"slug":13586,"articleIntro":13585,"category":13587},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[13588],{"metadata":13589,"sys":13592,"fields":13599},{"tags":13590,"concepts":13591},[],[],{"space":13593,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13595,"publishedVersion":334,"revision":62,"contentType":13597,"locale":29},{"sys":13594},{"type":12,"linkType":13,"id":14},{"sys":13596},{"id":21,"type":12,"linkType":22},{"sys":13598},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13600,"metaTitle":344,"metaDescription":345,"mainTitle":13601,"subtitle":363,"heroImage":13616,"ctaButton":386,"ctaLink":387},[343],{"data":13602,"content":13603,"nodeType":74},{},[13604,13610],{"data":13605,"content":13606,"nodeType":356},{},[13607],{"data":13608,"marks":13609,"value":355,"nodeType":82},{},[],{"data":13611,"content":13612,"nodeType":87},{},[13613],{"data":13614,"marks":13615,"value":235,"nodeType":82},{},[],{"metadata":13617,"sys":13620,"fields":13625},{"tags":13618,"concepts":13619},[],[],{"space":13621,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13623,"publishedVersion":62,"revision":44,"locale":29},{"sys":13622},{"type":12,"linkType":13,"id":14},{"sys":13624},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13626},{"url":378,"details":13627,"fileName":384,"contentType":385},{"size":380,"image":13628},{"width":382,"height":383},{"sys":13630,"fields":13633},{"id":13631,"createdAt":13632},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":13634,"slug":13635,"articleIntro":-1,"category":13636},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[13637],{"metadata":13638,"sys":13641,"fields":13648},{"tags":13639,"concepts":13640},[],[],{"space":13642,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13644,"publishedVersion":334,"revision":62,"contentType":13646,"locale":29},{"sys":13643},{"type":12,"linkType":13,"id":14},{"sys":13645},{"id":21,"type":12,"linkType":22},{"sys":13647},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13649,"metaTitle":344,"metaDescription":345,"mainTitle":13650,"subtitle":363,"heroImage":13665,"ctaButton":386,"ctaLink":387},[343],{"data":13651,"content":13652,"nodeType":74},{},[13653,13659],{"data":13654,"content":13655,"nodeType":356},{},[13656],{"data":13657,"marks":13658,"value":355,"nodeType":82},{},[],{"data":13660,"content":13661,"nodeType":87},{},[13662],{"data":13663,"marks":13664,"value":235,"nodeType":82},{},[],{"metadata":13666,"sys":13669,"fields":13674},{"tags":13667,"concepts":13668},[],[],{"space":13670,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13672,"publishedVersion":62,"revision":44,"locale":29},{"sys":13671},{"type":12,"linkType":13,"id":14},{"sys":13673},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13675},{"url":378,"details":13676,"fileName":384,"contentType":385},{"size":380,"image":13677},{"width":382,"height":383},{"sys":13679,"fields":13682},{"id":13680,"createdAt":13681},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":13683,"slug":13684,"articleIntro":13683,"category":13685},"38 - (lorsque l'entité tient un inventaire permanent en comptabilité générale, le compte 38 - peut être utilisé pour comptabiliser les stocks en voie d'acheminement, mis en dépôt ou donnés en consignation)","compte-38-lorsque-l-entite-tient-un-inventaire-permanent-en-comptabilite-generale-le-compte-38-peut-etre-utilise-pour-comptabiliser-les-stocks-en-voie-d-acheminement-mis-en-depot-ou-donnes-en-consignation",[13686],{"metadata":13687,"sys":13690,"fields":13697},{"tags":13688,"concepts":13689},[],[],{"space":13691,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13693,"publishedVersion":334,"revision":62,"contentType":13695,"locale":29},{"sys":13692},{"type":12,"linkType":13,"id":14},{"sys":13694},{"id":21,"type":12,"linkType":22},{"sys":13696},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13698,"metaTitle":344,"metaDescription":345,"mainTitle":13699,"subtitle":363,"heroImage":13714,"ctaButton":386,"ctaLink":387},[343],{"data":13700,"content":13701,"nodeType":74},{},[13702,13708],{"data":13703,"content":13704,"nodeType":356},{},[13705],{"data":13706,"marks":13707,"value":355,"nodeType":82},{},[],{"data":13709,"content":13710,"nodeType":87},{},[13711],{"data":13712,"marks":13713,"value":235,"nodeType":82},{},[],{"metadata":13715,"sys":13718,"fields":13723},{"tags":13716,"concepts":13717},[],[],{"space":13719,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13721,"publishedVersion":62,"revision":44,"locale":29},{"sys":13720},{"type":12,"linkType":13,"id":14},{"sys":13722},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13724},{"url":378,"details":13725,"fileName":384,"contentType":385},{"size":380,"image":13726},{"width":382,"height":383},{"sys":13728,"fields":13731},{"id":13729,"createdAt":13730},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":13732,"slug":13733,"articleIntro":-1,"category":13734},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[13735],{"metadata":13736,"sys":13739,"fields":13746},{"tags":13737,"concepts":13738},[],[],{"space":13740,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13742,"publishedVersion":334,"revision":62,"contentType":13744,"locale":29},{"sys":13741},{"type":12,"linkType":13,"id":14},{"sys":13743},{"id":21,"type":12,"linkType":22},{"sys":13745},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13747,"metaTitle":344,"metaDescription":345,"mainTitle":13748,"subtitle":363,"heroImage":13763,"ctaButton":386,"ctaLink":387},[343],{"data":13749,"content":13750,"nodeType":74},{},[13751,13757],{"data":13752,"content":13753,"nodeType":356},{},[13754],{"data":13755,"marks":13756,"value":355,"nodeType":82},{},[],{"data":13758,"content":13759,"nodeType":87},{},[13760],{"data":13761,"marks":13762,"value":235,"nodeType":82},{},[],{"metadata":13764,"sys":13767,"fields":13772},{"tags":13765,"concepts":13766},[],[],{"space":13768,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13770,"publishedVersion":62,"revision":44,"locale":29},{"sys":13769},{"type":12,"linkType":13,"id":14},{"sys":13771},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13773},{"url":378,"details":13774,"fileName":384,"contentType":385},{"size":380,"image":13775},{"width":382,"height":383},{"sys":13777,"fields":13780},{"id":13778,"createdAt":13779},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":13781,"slug":13782,"articleIntro":13781,"category":13783},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[13784],{"metadata":13785,"sys":13788,"fields":13795},{"tags":13786,"concepts":13787},[],[],{"space":13789,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13791,"publishedVersion":334,"revision":62,"contentType":13793,"locale":29},{"sys":13790},{"type":12,"linkType":13,"id":14},{"sys":13792},{"id":21,"type":12,"linkType":22},{"sys":13794},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13796,"metaTitle":344,"metaDescription":345,"mainTitle":13797,"subtitle":363,"heroImage":13812,"ctaButton":386,"ctaLink":387},[343],{"data":13798,"content":13799,"nodeType":74},{},[13800,13806],{"data":13801,"content":13802,"nodeType":356},{},[13803],{"data":13804,"marks":13805,"value":355,"nodeType":82},{},[],{"data":13807,"content":13808,"nodeType":87},{},[13809],{"data":13810,"marks":13811,"value":235,"nodeType":82},{},[],{"metadata":13813,"sys":13816,"fields":13821},{"tags":13814,"concepts":13815},[],[],{"space":13817,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13819,"publishedVersion":62,"revision":44,"locale":29},{"sys":13818},{"type":12,"linkType":13,"id":14},{"sys":13820},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13822},{"url":378,"details":13823,"fileName":384,"contentType":385},{"size":380,"image":13824},{"width":382,"height":383},{"sys":13826,"fields":13829},{"id":13827,"createdAt":13828},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":13830,"slug":13831,"articleIntro":13830,"category":13832},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[13833],{"metadata":13834,"sys":13837,"fields":13844},{"tags":13835,"concepts":13836},[],[],{"space":13838,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13840,"publishedVersion":334,"revision":62,"contentType":13842,"locale":29},{"sys":13839},{"type":12,"linkType":13,"id":14},{"sys":13841},{"id":21,"type":12,"linkType":22},{"sys":13843},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13845,"metaTitle":344,"metaDescription":345,"mainTitle":13846,"subtitle":363,"heroImage":13861,"ctaButton":386,"ctaLink":387},[343],{"data":13847,"content":13848,"nodeType":74},{},[13849,13855],{"data":13850,"content":13851,"nodeType":356},{},[13852],{"data":13853,"marks":13854,"value":355,"nodeType":82},{},[],{"data":13856,"content":13857,"nodeType":87},{},[13858],{"data":13859,"marks":13860,"value":235,"nodeType":82},{},[],{"metadata":13862,"sys":13865,"fields":13870},{"tags":13863,"concepts":13864},[],[],{"space":13866,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13868,"publishedVersion":62,"revision":44,"locale":29},{"sys":13867},{"type":12,"linkType":13,"id":14},{"sys":13869},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13871},{"url":378,"details":13872,"fileName":384,"contentType":385},{"size":380,"image":13873},{"width":382,"height":383},{"sys":13875,"fields":13878},{"id":13876,"createdAt":13877},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":13879,"slug":13880,"articleIntro":13879,"category":13881},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[13882],{"metadata":13883,"sys":13886,"fields":13893},{"tags":13884,"concepts":13885},[],[],{"space":13887,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13889,"publishedVersion":334,"revision":62,"contentType":13891,"locale":29},{"sys":13888},{"type":12,"linkType":13,"id":14},{"sys":13890},{"id":21,"type":12,"linkType":22},{"sys":13892},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13894,"metaTitle":344,"metaDescription":345,"mainTitle":13895,"subtitle":363,"heroImage":13910,"ctaButton":386,"ctaLink":387},[343],{"data":13896,"content":13897,"nodeType":74},{},[13898,13904],{"data":13899,"content":13900,"nodeType":356},{},[13901],{"data":13902,"marks":13903,"value":355,"nodeType":82},{},[],{"data":13905,"content":13906,"nodeType":87},{},[13907],{"data":13908,"marks":13909,"value":235,"nodeType":82},{},[],{"metadata":13911,"sys":13914,"fields":13919},{"tags":13912,"concepts":13913},[],[],{"space":13915,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13917,"publishedVersion":62,"revision":44,"locale":29},{"sys":13916},{"type":12,"linkType":13,"id":14},{"sys":13918},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13920},{"url":378,"details":13921,"fileName":384,"contentType":385},{"size":380,"image":13922},{"width":382,"height":383},{"sys":13924,"fields":13927},{"id":13925,"createdAt":13926},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":13928,"slug":13929,"articleIntro":-1,"category":13930},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[13931],{"metadata":13932,"sys":13935,"fields":13942},{"tags":13933,"concepts":13934},[],[],{"space":13936,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13938,"publishedVersion":334,"revision":62,"contentType":13940,"locale":29},{"sys":13937},{"type":12,"linkType":13,"id":14},{"sys":13939},{"id":21,"type":12,"linkType":22},{"sys":13941},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13943,"metaTitle":344,"metaDescription":345,"mainTitle":13944,"subtitle":363,"heroImage":13959,"ctaButton":386,"ctaLink":387},[343],{"data":13945,"content":13946,"nodeType":74},{},[13947,13953],{"data":13948,"content":13949,"nodeType":356},{},[13950],{"data":13951,"marks":13952,"value":355,"nodeType":82},{},[],{"data":13954,"content":13955,"nodeType":87},{},[13956],{"data":13957,"marks":13958,"value":235,"nodeType":82},{},[],{"metadata":13960,"sys":13963,"fields":13968},{"tags":13961,"concepts":13962},[],[],{"space":13964,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":13966,"publishedVersion":62,"revision":44,"locale":29},{"sys":13965},{"type":12,"linkType":13,"id":14},{"sys":13967},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":13969},{"url":378,"details":13970,"fileName":384,"contentType":385},{"size":380,"image":13971},{"width":382,"height":383},{"sys":13973,"fields":13976},{"id":13974,"createdAt":13975},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":13977,"slug":13978,"articleIntro":13977,"category":13979},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[13980],{"metadata":13981,"sys":13984,"fields":13991},{"tags":13982,"concepts":13983},[],[],{"space":13985,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13987,"publishedVersion":334,"revision":62,"contentType":13989,"locale":29},{"sys":13986},{"type":12,"linkType":13,"id":14},{"sys":13988},{"id":21,"type":12,"linkType":22},{"sys":13990},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13992,"metaTitle":344,"metaDescription":345,"mainTitle":13993,"subtitle":363,"heroImage":14008,"ctaButton":386,"ctaLink":387},[343],{"data":13994,"content":13995,"nodeType":74},{},[13996,14002],{"data":13997,"content":13998,"nodeType":356},{},[13999],{"data":14000,"marks":14001,"value":355,"nodeType":82},{},[],{"data":14003,"content":14004,"nodeType":87},{},[14005],{"data":14006,"marks":14007,"value":235,"nodeType":82},{},[],{"metadata":14009,"sys":14012,"fields":14017},{"tags":14010,"concepts":14011},[],[],{"space":14013,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14015,"publishedVersion":62,"revision":44,"locale":29},{"sys":14014},{"type":12,"linkType":13,"id":14},{"sys":14016},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14018},{"url":378,"details":14019,"fileName":384,"contentType":385},{"size":380,"image":14020},{"width":382,"height":383},{"sys":14022,"fields":14025},{"id":14023,"createdAt":14024},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":14026,"slug":14027,"articleIntro":14026,"category":14028},"2748 - Autres prêts","compte-2748-autres-prets",[14029],{"metadata":14030,"sys":14033,"fields":14040},{"tags":14031,"concepts":14032},[],[],{"space":14034,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14036,"publishedVersion":334,"revision":62,"contentType":14038,"locale":29},{"sys":14035},{"type":12,"linkType":13,"id":14},{"sys":14037},{"id":21,"type":12,"linkType":22},{"sys":14039},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14041,"metaTitle":344,"metaDescription":345,"mainTitle":14042,"subtitle":363,"heroImage":14057,"ctaButton":386,"ctaLink":387},[343],{"data":14043,"content":14044,"nodeType":74},{},[14045,14051],{"data":14046,"content":14047,"nodeType":356},{},[14048],{"data":14049,"marks":14050,"value":355,"nodeType":82},{},[],{"data":14052,"content":14053,"nodeType":87},{},[14054],{"data":14055,"marks":14056,"value":235,"nodeType":82},{},[],{"metadata":14058,"sys":14061,"fields":14066},{"tags":14059,"concepts":14060},[],[],{"space":14062,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14064,"publishedVersion":62,"revision":44,"locale":29},{"sys":14063},{"type":12,"linkType":13,"id":14},{"sys":14065},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14067},{"url":378,"details":14068,"fileName":384,"contentType":385},{"size":380,"image":14069},{"width":382,"height":383},{"sys":14071,"fields":14074},{"id":14072,"createdAt":14073},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":14075,"slug":14076,"articleIntro":14075,"category":14077},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[14078],{"metadata":14079,"sys":14082,"fields":14089},{"tags":14080,"concepts":14081},[],[],{"space":14083,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14085,"publishedVersion":334,"revision":62,"contentType":14087,"locale":29},{"sys":14084},{"type":12,"linkType":13,"id":14},{"sys":14086},{"id":21,"type":12,"linkType":22},{"sys":14088},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14090,"metaTitle":344,"metaDescription":345,"mainTitle":14091,"subtitle":363,"heroImage":14106,"ctaButton":386,"ctaLink":387},[343],{"data":14092,"content":14093,"nodeType":74},{},[14094,14100],{"data":14095,"content":14096,"nodeType":356},{},[14097],{"data":14098,"marks":14099,"value":355,"nodeType":82},{},[],{"data":14101,"content":14102,"nodeType":87},{},[14103],{"data":14104,"marks":14105,"value":235,"nodeType":82},{},[],{"metadata":14107,"sys":14110,"fields":14115},{"tags":14108,"concepts":14109},[],[],{"space":14111,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14113,"publishedVersion":62,"revision":44,"locale":29},{"sys":14112},{"type":12,"linkType":13,"id":14},{"sys":14114},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14116},{"url":378,"details":14117,"fileName":384,"contentType":385},{"size":380,"image":14118},{"width":382,"height":383},{"sys":14120,"fields":14123},{"id":14121,"createdAt":14122},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":14124,"slug":14125,"articleIntro":14124,"category":14126},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[14127],{"metadata":14128,"sys":14131,"fields":14138},{"tags":14129,"concepts":14130},[],[],{"space":14132,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14134,"publishedVersion":334,"revision":62,"contentType":14136,"locale":29},{"sys":14133},{"type":12,"linkType":13,"id":14},{"sys":14135},{"id":21,"type":12,"linkType":22},{"sys":14137},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14139,"metaTitle":344,"metaDescription":345,"mainTitle":14140,"subtitle":363,"heroImage":14155,"ctaButton":386,"ctaLink":387},[343],{"data":14141,"content":14142,"nodeType":74},{},[14143,14149],{"data":14144,"content":14145,"nodeType":356},{},[14146],{"data":14147,"marks":14148,"value":355,"nodeType":82},{},[],{"data":14150,"content":14151,"nodeType":87},{},[14152],{"data":14153,"marks":14154,"value":235,"nodeType":82},{},[],{"metadata":14156,"sys":14159,"fields":14164},{"tags":14157,"concepts":14158},[],[],{"space":14160,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14162,"publishedVersion":62,"revision":44,"locale":29},{"sys":14161},{"type":12,"linkType":13,"id":14},{"sys":14163},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14165},{"url":378,"details":14166,"fileName":384,"contentType":385},{"size":380,"image":14167},{"width":382,"height":383},{"sys":14169,"fields":14172},{"id":14170,"createdAt":14171},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":14173,"slug":14174,"articleIntro":14173,"category":14175},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[14176],{"metadata":14177,"sys":14180,"fields":14187},{"tags":14178,"concepts":14179},[],[],{"space":14181,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14183,"publishedVersion":334,"revision":62,"contentType":14185,"locale":29},{"sys":14182},{"type":12,"linkType":13,"id":14},{"sys":14184},{"id":21,"type":12,"linkType":22},{"sys":14186},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14188,"metaTitle":344,"metaDescription":345,"mainTitle":14189,"subtitle":363,"heroImage":14204,"ctaButton":386,"ctaLink":387},[343],{"data":14190,"content":14191,"nodeType":74},{},[14192,14198],{"data":14193,"content":14194,"nodeType":356},{},[14195],{"data":14196,"marks":14197,"value":355,"nodeType":82},{},[],{"data":14199,"content":14200,"nodeType":87},{},[14201],{"data":14202,"marks":14203,"value":235,"nodeType":82},{},[],{"metadata":14205,"sys":14208,"fields":14213},{"tags":14206,"concepts":14207},[],[],{"space":14209,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14211,"publishedVersion":62,"revision":44,"locale":29},{"sys":14210},{"type":12,"linkType":13,"id":14},{"sys":14212},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14214},{"url":378,"details":14215,"fileName":384,"contentType":385},{"size":380,"image":14216},{"width":382,"height":383},{"sys":14218,"fields":14221},{"id":14219,"createdAt":14220},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":14222,"slug":14223,"articleIntro":14222,"category":14224},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[14225],{"metadata":14226,"sys":14229,"fields":14236},{"tags":14227,"concepts":14228},[],[],{"space":14230,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14232,"publishedVersion":334,"revision":62,"contentType":14234,"locale":29},{"sys":14231},{"type":12,"linkType":13,"id":14},{"sys":14233},{"id":21,"type":12,"linkType":22},{"sys":14235},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14237,"metaTitle":344,"metaDescription":345,"mainTitle":14238,"subtitle":363,"heroImage":14253,"ctaButton":386,"ctaLink":387},[343],{"data":14239,"content":14240,"nodeType":74},{},[14241,14247],{"data":14242,"content":14243,"nodeType":356},{},[14244],{"data":14245,"marks":14246,"value":355,"nodeType":82},{},[],{"data":14248,"content":14249,"nodeType":87},{},[14250],{"data":14251,"marks":14252,"value":235,"nodeType":82},{},[],{"metadata":14254,"sys":14257,"fields":14262},{"tags":14255,"concepts":14256},[],[],{"space":14258,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14260,"publishedVersion":62,"revision":44,"locale":29},{"sys":14259},{"type":12,"linkType":13,"id":14},{"sys":14261},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14263},{"url":378,"details":14264,"fileName":384,"contentType":385},{"size":380,"image":14265},{"width":382,"height":383},{"sys":14267,"fields":14270},{"id":14268,"createdAt":14269},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":14271,"slug":14272,"articleIntro":14271,"category":14273},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[14274],{"metadata":14275,"sys":14278,"fields":14285},{"tags":14276,"concepts":14277},[],[],{"space":14279,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14281,"publishedVersion":334,"revision":62,"contentType":14283,"locale":29},{"sys":14280},{"type":12,"linkType":13,"id":14},{"sys":14282},{"id":21,"type":12,"linkType":22},{"sys":14284},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14286,"metaTitle":344,"metaDescription":345,"mainTitle":14287,"subtitle":363,"heroImage":14302,"ctaButton":386,"ctaLink":387},[343],{"data":14288,"content":14289,"nodeType":74},{},[14290,14296],{"data":14291,"content":14292,"nodeType":356},{},[14293],{"data":14294,"marks":14295,"value":355,"nodeType":82},{},[],{"data":14297,"content":14298,"nodeType":87},{},[14299],{"data":14300,"marks":14301,"value":235,"nodeType":82},{},[],{"metadata":14303,"sys":14306,"fields":14311},{"tags":14304,"concepts":14305},[],[],{"space":14307,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14309,"publishedVersion":62,"revision":44,"locale":29},{"sys":14308},{"type":12,"linkType":13,"id":14},{"sys":14310},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14312},{"url":378,"details":14313,"fileName":384,"contentType":385},{"size":380,"image":14314},{"width":382,"height":383},{"sys":14316,"fields":14319},{"id":14317,"createdAt":14318},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":14320,"slug":14321,"articleIntro":14320,"category":14322},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[14323],{"metadata":14324,"sys":14327,"fields":14334},{"tags":14325,"concepts":14326},[],[],{"space":14328,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14330,"publishedVersion":334,"revision":62,"contentType":14332,"locale":29},{"sys":14329},{"type":12,"linkType":13,"id":14},{"sys":14331},{"id":21,"type":12,"linkType":22},{"sys":14333},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14335,"metaTitle":344,"metaDescription":345,"mainTitle":14336,"subtitle":363,"heroImage":14351,"ctaButton":386,"ctaLink":387},[343],{"data":14337,"content":14338,"nodeType":74},{},[14339,14345],{"data":14340,"content":14341,"nodeType":356},{},[14342],{"data":14343,"marks":14344,"value":355,"nodeType":82},{},[],{"data":14346,"content":14347,"nodeType":87},{},[14348],{"data":14349,"marks":14350,"value":235,"nodeType":82},{},[],{"metadata":14352,"sys":14355,"fields":14360},{"tags":14353,"concepts":14354},[],[],{"space":14356,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14358,"publishedVersion":62,"revision":44,"locale":29},{"sys":14357},{"type":12,"linkType":13,"id":14},{"sys":14359},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14361},{"url":378,"details":14362,"fileName":384,"contentType":385},{"size":380,"image":14363},{"width":382,"height":383},{"sys":14365,"fields":14368},{"id":14366,"createdAt":14367},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":14369,"slug":14370,"articleIntro":14369,"category":14371},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[14372],{"metadata":14373,"sys":14376,"fields":14383},{"tags":14374,"concepts":14375},[],[],{"space":14377,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14379,"publishedVersion":334,"revision":62,"contentType":14381,"locale":29},{"sys":14378},{"type":12,"linkType":13,"id":14},{"sys":14380},{"id":21,"type":12,"linkType":22},{"sys":14382},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14384,"metaTitle":344,"metaDescription":345,"mainTitle":14385,"subtitle":363,"heroImage":14400,"ctaButton":386,"ctaLink":387},[343],{"data":14386,"content":14387,"nodeType":74},{},[14388,14394],{"data":14389,"content":14390,"nodeType":356},{},[14391],{"data":14392,"marks":14393,"value":355,"nodeType":82},{},[],{"data":14395,"content":14396,"nodeType":87},{},[14397],{"data":14398,"marks":14399,"value":235,"nodeType":82},{},[],{"metadata":14401,"sys":14404,"fields":14409},{"tags":14402,"concepts":14403},[],[],{"space":14405,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14407,"publishedVersion":62,"revision":44,"locale":29},{"sys":14406},{"type":12,"linkType":13,"id":14},{"sys":14408},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14410},{"url":378,"details":14411,"fileName":384,"contentType":385},{"size":380,"image":14412},{"width":382,"height":383},{"sys":14414,"fields":14417},{"id":14415,"createdAt":14416},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":14418,"slug":14419,"articleIntro":-1,"category":14420},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[14421],{"metadata":14422,"sys":14425,"fields":14432},{"tags":14423,"concepts":14424},[],[],{"space":14426,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14428,"publishedVersion":334,"revision":62,"contentType":14430,"locale":29},{"sys":14427},{"type":12,"linkType":13,"id":14},{"sys":14429},{"id":21,"type":12,"linkType":22},{"sys":14431},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14433,"metaTitle":344,"metaDescription":345,"mainTitle":14434,"subtitle":363,"heroImage":14449,"ctaButton":386,"ctaLink":387},[343],{"data":14435,"content":14436,"nodeType":74},{},[14437,14443],{"data":14438,"content":14439,"nodeType":356},{},[14440],{"data":14441,"marks":14442,"value":355,"nodeType":82},{},[],{"data":14444,"content":14445,"nodeType":87},{},[14446],{"data":14447,"marks":14448,"value":235,"nodeType":82},{},[],{"metadata":14450,"sys":14453,"fields":14458},{"tags":14451,"concepts":14452},[],[],{"space":14454,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14456,"publishedVersion":62,"revision":44,"locale":29},{"sys":14455},{"type":12,"linkType":13,"id":14},{"sys":14457},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14459},{"url":378,"details":14460,"fileName":384,"contentType":385},{"size":380,"image":14461},{"width":382,"height":383},{"sys":14463,"fields":14466},{"id":14464,"createdAt":14465},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":14467,"slug":14468,"articleIntro":-1,"category":14469},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[14470],{"metadata":14471,"sys":14474,"fields":14481},{"tags":14472,"concepts":14473},[],[],{"space":14475,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14477,"publishedVersion":334,"revision":62,"contentType":14479,"locale":29},{"sys":14476},{"type":12,"linkType":13,"id":14},{"sys":14478},{"id":21,"type":12,"linkType":22},{"sys":14480},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14482,"metaTitle":344,"metaDescription":345,"mainTitle":14483,"subtitle":363,"heroImage":14498,"ctaButton":386,"ctaLink":387},[343],{"data":14484,"content":14485,"nodeType":74},{},[14486,14492],{"data":14487,"content":14488,"nodeType":356},{},[14489],{"data":14490,"marks":14491,"value":355,"nodeType":82},{},[],{"data":14493,"content":14494,"nodeType":87},{},[14495],{"data":14496,"marks":14497,"value":235,"nodeType":82},{},[],{"metadata":14499,"sys":14502,"fields":14507},{"tags":14500,"concepts":14501},[],[],{"space":14503,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14505,"publishedVersion":62,"revision":44,"locale":29},{"sys":14504},{"type":12,"linkType":13,"id":14},{"sys":14506},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14508},{"url":378,"details":14509,"fileName":384,"contentType":385},{"size":380,"image":14510},{"width":382,"height":383},{"sys":14512,"fields":14515},{"id":14513,"createdAt":14514},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":14516,"slug":14517,"articleIntro":14516,"category":14518},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[14519],{"metadata":14520,"sys":14523,"fields":14530},{"tags":14521,"concepts":14522},[],[],{"space":14524,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14526,"publishedVersion":334,"revision":62,"contentType":14528,"locale":29},{"sys":14525},{"type":12,"linkType":13,"id":14},{"sys":14527},{"id":21,"type":12,"linkType":22},{"sys":14529},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14531,"metaTitle":344,"metaDescription":345,"mainTitle":14532,"subtitle":363,"heroImage":14547,"ctaButton":386,"ctaLink":387},[343],{"data":14533,"content":14534,"nodeType":74},{},[14535,14541],{"data":14536,"content":14537,"nodeType":356},{},[14538],{"data":14539,"marks":14540,"value":355,"nodeType":82},{},[],{"data":14542,"content":14543,"nodeType":87},{},[14544],{"data":14545,"marks":14546,"value":235,"nodeType":82},{},[],{"metadata":14548,"sys":14551,"fields":14556},{"tags":14549,"concepts":14550},[],[],{"space":14552,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14554,"publishedVersion":62,"revision":44,"locale":29},{"sys":14553},{"type":12,"linkType":13,"id":14},{"sys":14555},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14557},{"url":378,"details":14558,"fileName":384,"contentType":385},{"size":380,"image":14559},{"width":382,"height":383},{"sys":14561,"fields":14564},{"id":14562,"createdAt":14563},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":14565,"slug":14566,"articleIntro":14565,"category":14567},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[14568],{"metadata":14569,"sys":14572,"fields":14579},{"tags":14570,"concepts":14571},[],[],{"space":14573,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14575,"publishedVersion":334,"revision":62,"contentType":14577,"locale":29},{"sys":14574},{"type":12,"linkType":13,"id":14},{"sys":14576},{"id":21,"type":12,"linkType":22},{"sys":14578},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14580,"metaTitle":344,"metaDescription":345,"mainTitle":14581,"subtitle":363,"heroImage":14596,"ctaButton":386,"ctaLink":387},[343],{"data":14582,"content":14583,"nodeType":74},{},[14584,14590],{"data":14585,"content":14586,"nodeType":356},{},[14587],{"data":14588,"marks":14589,"value":355,"nodeType":82},{},[],{"data":14591,"content":14592,"nodeType":87},{},[14593],{"data":14594,"marks":14595,"value":235,"nodeType":82},{},[],{"metadata":14597,"sys":14600,"fields":14605},{"tags":14598,"concepts":14599},[],[],{"space":14601,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14603,"publishedVersion":62,"revision":44,"locale":29},{"sys":14602},{"type":12,"linkType":13,"id":14},{"sys":14604},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14606},{"url":378,"details":14607,"fileName":384,"contentType":385},{"size":380,"image":14608},{"width":382,"height":383},{"sys":14610,"fields":14613},{"id":14611,"createdAt":14612},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":14614,"slug":14615,"articleIntro":14614,"category":14616},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[14617],{"metadata":14618,"sys":14621,"fields":14628},{"tags":14619,"concepts":14620},[],[],{"space":14622,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14624,"publishedVersion":334,"revision":62,"contentType":14626,"locale":29},{"sys":14623},{"type":12,"linkType":13,"id":14},{"sys":14625},{"id":21,"type":12,"linkType":22},{"sys":14627},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14629,"metaTitle":344,"metaDescription":345,"mainTitle":14630,"subtitle":363,"heroImage":14645,"ctaButton":386,"ctaLink":387},[343],{"data":14631,"content":14632,"nodeType":74},{},[14633,14639],{"data":14634,"content":14635,"nodeType":356},{},[14636],{"data":14637,"marks":14638,"value":355,"nodeType":82},{},[],{"data":14640,"content":14641,"nodeType":87},{},[14642],{"data":14643,"marks":14644,"value":235,"nodeType":82},{},[],{"metadata":14646,"sys":14649,"fields":14654},{"tags":14647,"concepts":14648},[],[],{"space":14650,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14652,"publishedVersion":62,"revision":44,"locale":29},{"sys":14651},{"type":12,"linkType":13,"id":14},{"sys":14653},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14655},{"url":378,"details":14656,"fileName":384,"contentType":385},{"size":380,"image":14657},{"width":382,"height":383},{"sys":14659,"fields":14662},{"id":14660,"createdAt":14661},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":14663,"slug":14664,"articleIntro":14663,"category":14665},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[14666],{"metadata":14667,"sys":14670,"fields":14677},{"tags":14668,"concepts":14669},[],[],{"space":14671,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14673,"publishedVersion":334,"revision":62,"contentType":14675,"locale":29},{"sys":14672},{"type":12,"linkType":13,"id":14},{"sys":14674},{"id":21,"type":12,"linkType":22},{"sys":14676},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14678,"metaTitle":344,"metaDescription":345,"mainTitle":14679,"subtitle":363,"heroImage":14694,"ctaButton":386,"ctaLink":387},[343],{"data":14680,"content":14681,"nodeType":74},{},[14682,14688],{"data":14683,"content":14684,"nodeType":356},{},[14685],{"data":14686,"marks":14687,"value":355,"nodeType":82},{},[],{"data":14689,"content":14690,"nodeType":87},{},[14691],{"data":14692,"marks":14693,"value":235,"nodeType":82},{},[],{"metadata":14695,"sys":14698,"fields":14703},{"tags":14696,"concepts":14697},[],[],{"space":14699,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14701,"publishedVersion":62,"revision":44,"locale":29},{"sys":14700},{"type":12,"linkType":13,"id":14},{"sys":14702},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14704},{"url":378,"details":14705,"fileName":384,"contentType":385},{"size":380,"image":14706},{"width":382,"height":383},{"sys":14708,"fields":14711},{"id":14709,"createdAt":14710},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":14712,"slug":14713,"articleIntro":-1,"category":14714},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[14715],{"metadata":14716,"sys":14719,"fields":14726},{"tags":14717,"concepts":14718},[],[],{"space":14720,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14722,"publishedVersion":334,"revision":62,"contentType":14724,"locale":29},{"sys":14721},{"type":12,"linkType":13,"id":14},{"sys":14723},{"id":21,"type":12,"linkType":22},{"sys":14725},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14727,"metaTitle":344,"metaDescription":345,"mainTitle":14728,"subtitle":363,"heroImage":14743,"ctaButton":386,"ctaLink":387},[343],{"data":14729,"content":14730,"nodeType":74},{},[14731,14737],{"data":14732,"content":14733,"nodeType":356},{},[14734],{"data":14735,"marks":14736,"value":355,"nodeType":82},{},[],{"data":14738,"content":14739,"nodeType":87},{},[14740],{"data":14741,"marks":14742,"value":235,"nodeType":82},{},[],{"metadata":14744,"sys":14747,"fields":14752},{"tags":14745,"concepts":14746},[],[],{"space":14748,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14750,"publishedVersion":62,"revision":44,"locale":29},{"sys":14749},{"type":12,"linkType":13,"id":14},{"sys":14751},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14753},{"url":378,"details":14754,"fileName":384,"contentType":385},{"size":380,"image":14755},{"width":382,"height":383},{"sys":14757,"fields":14760},{"id":14758,"createdAt":14759},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":14761,"slug":14762,"articleIntro":14761,"category":14763},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[14764],{"metadata":14765,"sys":14768,"fields":14775},{"tags":14766,"concepts":14767},[],[],{"space":14769,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14771,"publishedVersion":334,"revision":62,"contentType":14773,"locale":29},{"sys":14770},{"type":12,"linkType":13,"id":14},{"sys":14772},{"id":21,"type":12,"linkType":22},{"sys":14774},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14776,"metaTitle":344,"metaDescription":345,"mainTitle":14777,"subtitle":363,"heroImage":14792,"ctaButton":386,"ctaLink":387},[343],{"data":14778,"content":14779,"nodeType":74},{},[14780,14786],{"data":14781,"content":14782,"nodeType":356},{},[14783],{"data":14784,"marks":14785,"value":355,"nodeType":82},{},[],{"data":14787,"content":14788,"nodeType":87},{},[14789],{"data":14790,"marks":14791,"value":235,"nodeType":82},{},[],{"metadata":14793,"sys":14796,"fields":14801},{"tags":14794,"concepts":14795},[],[],{"space":14797,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14799,"publishedVersion":62,"revision":44,"locale":29},{"sys":14798},{"type":12,"linkType":13,"id":14},{"sys":14800},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14802},{"url":378,"details":14803,"fileName":384,"contentType":385},{"size":380,"image":14804},{"width":382,"height":383},{"sys":14806,"fields":14809},{"id":14807,"createdAt":14808},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":14810,"slug":14811,"articleIntro":14812,"category":14813},"Comment comptabiliser les vêtement de travail ? Liste de compte comptable à utiliser","comment-comptabiliser-les-vetement-de-travail-liste-de-compte-comptable-a","Les vêtements de travail font partie intégrante des dépenses professionnelles dans de nombreux secteurs d’activité. Leur comptabilisation peut toutefois varier selon qu’ils sont stockés, non stockés ou loués. Ce guide pratique vous aide à y voir plus clair, en détaillant les comptes comptables à utiliser concernant les vêtements de travail et les implications fiscales de chaque situation.",[14814],{"metadata":14815,"sys":14818,"fields":14825},{"tags":14816,"concepts":14817},[],[],{"space":14819,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14821,"publishedVersion":334,"revision":62,"contentType":14823,"locale":29},{"sys":14820},{"type":12,"linkType":13,"id":14},{"sys":14822},{"id":21,"type":12,"linkType":22},{"sys":14824},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14826,"metaTitle":344,"metaDescription":345,"mainTitle":14827,"subtitle":363,"heroImage":14842,"ctaButton":386,"ctaLink":387},[343],{"data":14828,"content":14829,"nodeType":74},{},[14830,14836],{"data":14831,"content":14832,"nodeType":356},{},[14833],{"data":14834,"marks":14835,"value":355,"nodeType":82},{},[],{"data":14837,"content":14838,"nodeType":87},{},[14839],{"data":14840,"marks":14841,"value":235,"nodeType":82},{},[],{"metadata":14843,"sys":14846,"fields":14851},{"tags":14844,"concepts":14845},[],[],{"space":14847,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14849,"publishedVersion":62,"revision":44,"locale":29},{"sys":14848},{"type":12,"linkType":13,"id":14},{"sys":14850},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14852},{"url":378,"details":14853,"fileName":384,"contentType":385},{"size":380,"image":14854},{"width":382,"height":383},{"sys":14856,"fields":14859},{"id":14857,"createdAt":14858},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":14860,"slug":14861,"articleIntro":14860,"category":14862},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[14863],{"metadata":14864,"sys":14867,"fields":14874},{"tags":14865,"concepts":14866},[],[],{"space":14868,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14870,"publishedVersion":334,"revision":62,"contentType":14872,"locale":29},{"sys":14869},{"type":12,"linkType":13,"id":14},{"sys":14871},{"id":21,"type":12,"linkType":22},{"sys":14873},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14875,"metaTitle":344,"metaDescription":345,"mainTitle":14876,"subtitle":363,"heroImage":14891,"ctaButton":386,"ctaLink":387},[343],{"data":14877,"content":14878,"nodeType":74},{},[14879,14885],{"data":14880,"content":14881,"nodeType":356},{},[14882],{"data":14883,"marks":14884,"value":355,"nodeType":82},{},[],{"data":14886,"content":14887,"nodeType":87},{},[14888],{"data":14889,"marks":14890,"value":235,"nodeType":82},{},[],{"metadata":14892,"sys":14895,"fields":14900},{"tags":14893,"concepts":14894},[],[],{"space":14896,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14898,"publishedVersion":62,"revision":44,"locale":29},{"sys":14897},{"type":12,"linkType":13,"id":14},{"sys":14899},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14901},{"url":378,"details":14902,"fileName":384,"contentType":385},{"size":380,"image":14903},{"width":382,"height":383},{"sys":14905,"fields":14908},{"id":14906,"createdAt":14907},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":14909,"slug":14910,"articleIntro":14909,"category":14911},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[14912],{"metadata":14913,"sys":14916,"fields":14923},{"tags":14914,"concepts":14915},[],[],{"space":14917,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14919,"publishedVersion":334,"revision":62,"contentType":14921,"locale":29},{"sys":14918},{"type":12,"linkType":13,"id":14},{"sys":14920},{"id":21,"type":12,"linkType":22},{"sys":14922},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14924,"metaTitle":344,"metaDescription":345,"mainTitle":14925,"subtitle":363,"heroImage":14940,"ctaButton":386,"ctaLink":387},[343],{"data":14926,"content":14927,"nodeType":74},{},[14928,14934],{"data":14929,"content":14930,"nodeType":356},{},[14931],{"data":14932,"marks":14933,"value":355,"nodeType":82},{},[],{"data":14935,"content":14936,"nodeType":87},{},[14937],{"data":14938,"marks":14939,"value":235,"nodeType":82},{},[],{"metadata":14941,"sys":14944,"fields":14949},{"tags":14942,"concepts":14943},[],[],{"space":14945,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14947,"publishedVersion":62,"revision":44,"locale":29},{"sys":14946},{"type":12,"linkType":13,"id":14},{"sys":14948},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14950},{"url":378,"details":14951,"fileName":384,"contentType":385},{"size":380,"image":14952},{"width":382,"height":383},{"sys":14954,"fields":14957},{"id":14955,"createdAt":14956},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":14958,"slug":14959,"articleIntro":-1,"category":14960},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[14961],{"metadata":14962,"sys":14965,"fields":14972},{"tags":14963,"concepts":14964},[],[],{"space":14966,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14968,"publishedVersion":334,"revision":62,"contentType":14970,"locale":29},{"sys":14967},{"type":12,"linkType":13,"id":14},{"sys":14969},{"id":21,"type":12,"linkType":22},{"sys":14971},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14973,"metaTitle":344,"metaDescription":345,"mainTitle":14974,"subtitle":363,"heroImage":14989,"ctaButton":386,"ctaLink":387},[343],{"data":14975,"content":14976,"nodeType":74},{},[14977,14983],{"data":14978,"content":14979,"nodeType":356},{},[14980],{"data":14981,"marks":14982,"value":355,"nodeType":82},{},[],{"data":14984,"content":14985,"nodeType":87},{},[14986],{"data":14987,"marks":14988,"value":235,"nodeType":82},{},[],{"metadata":14990,"sys":14993,"fields":14998},{"tags":14991,"concepts":14992},[],[],{"space":14994,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":14996,"publishedVersion":62,"revision":44,"locale":29},{"sys":14995},{"type":12,"linkType":13,"id":14},{"sys":14997},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":14999},{"url":378,"details":15000,"fileName":384,"contentType":385},{"size":380,"image":15001},{"width":382,"height":383},{"sys":15003,"fields":15006},{"id":15004,"createdAt":15005},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":15007,"slug":15008,"articleIntro":15007,"category":15009},"212 - Agencements et aménagements de terrains (même ventilation que celle du compte 211)","compte-212-agencements-et-amenagements-de-terrains-meme-ventilation-que-celle-du-compte-211",[15010],{"metadata":15011,"sys":15014,"fields":15021},{"tags":15012,"concepts":15013},[],[],{"space":15015,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15017,"publishedVersion":334,"revision":62,"contentType":15019,"locale":29},{"sys":15016},{"type":12,"linkType":13,"id":14},{"sys":15018},{"id":21,"type":12,"linkType":22},{"sys":15020},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15022,"metaTitle":344,"metaDescription":345,"mainTitle":15023,"subtitle":363,"heroImage":15038,"ctaButton":386,"ctaLink":387},[343],{"data":15024,"content":15025,"nodeType":74},{},[15026,15032],{"data":15027,"content":15028,"nodeType":356},{},[15029],{"data":15030,"marks":15031,"value":355,"nodeType":82},{},[],{"data":15033,"content":15034,"nodeType":87},{},[15035],{"data":15036,"marks":15037,"value":235,"nodeType":82},{},[],{"metadata":15039,"sys":15042,"fields":15047},{"tags":15040,"concepts":15041},[],[],{"space":15043,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15045,"publishedVersion":62,"revision":44,"locale":29},{"sys":15044},{"type":12,"linkType":13,"id":14},{"sys":15046},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15048},{"url":378,"details":15049,"fileName":384,"contentType":385},{"size":380,"image":15050},{"width":382,"height":383},{"sys":15052,"fields":15055},{"id":15053,"createdAt":15054},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":15056,"slug":15057,"articleIntro":-1,"category":15058},"Compte 681 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges d'exploitation","compte-681-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-d-exploitation",[15059],{"metadata":15060,"sys":15063,"fields":15070},{"tags":15061,"concepts":15062},[],[],{"space":15064,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15066,"publishedVersion":334,"revision":62,"contentType":15068,"locale":29},{"sys":15065},{"type":12,"linkType":13,"id":14},{"sys":15067},{"id":21,"type":12,"linkType":22},{"sys":15069},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15071,"metaTitle":344,"metaDescription":345,"mainTitle":15072,"subtitle":363,"heroImage":15087,"ctaButton":386,"ctaLink":387},[343],{"data":15073,"content":15074,"nodeType":74},{},[15075,15081],{"data":15076,"content":15077,"nodeType":356},{},[15078],{"data":15079,"marks":15080,"value":355,"nodeType":82},{},[],{"data":15082,"content":15083,"nodeType":87},{},[15084],{"data":15085,"marks":15086,"value":235,"nodeType":82},{},[],{"metadata":15088,"sys":15091,"fields":15096},{"tags":15089,"concepts":15090},[],[],{"space":15092,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15094,"publishedVersion":62,"revision":44,"locale":29},{"sys":15093},{"type":12,"linkType":13,"id":14},{"sys":15095},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15097},{"url":378,"details":15098,"fileName":384,"contentType":385},{"size":380,"image":15099},{"width":382,"height":383},{"sys":15101,"fields":15104},{"id":15102,"createdAt":15103},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":15105,"slug":15106,"articleIntro":15105,"category":15107},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[15108],{"metadata":15109,"sys":15112,"fields":15119},{"tags":15110,"concepts":15111},[],[],{"space":15113,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15115,"publishedVersion":334,"revision":62,"contentType":15117,"locale":29},{"sys":15114},{"type":12,"linkType":13,"id":14},{"sys":15116},{"id":21,"type":12,"linkType":22},{"sys":15118},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15120,"metaTitle":344,"metaDescription":345,"mainTitle":15121,"subtitle":363,"heroImage":15136,"ctaButton":386,"ctaLink":387},[343],{"data":15122,"content":15123,"nodeType":74},{},[15124,15130],{"data":15125,"content":15126,"nodeType":356},{},[15127],{"data":15128,"marks":15129,"value":355,"nodeType":82},{},[],{"data":15131,"content":15132,"nodeType":87},{},[15133],{"data":15134,"marks":15135,"value":235,"nodeType":82},{},[],{"metadata":15137,"sys":15140,"fields":15145},{"tags":15138,"concepts":15139},[],[],{"space":15141,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15143,"publishedVersion":62,"revision":44,"locale":29},{"sys":15142},{"type":12,"linkType":13,"id":14},{"sys":15144},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15146},{"url":378,"details":15147,"fileName":384,"contentType":385},{"size":380,"image":15148},{"width":382,"height":383},{"sys":15150,"fields":15153},{"id":15151,"createdAt":15152},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":15154,"slug":15155,"articleIntro":-1,"category":15156},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[15157],{"metadata":15158,"sys":15161,"fields":15168},{"tags":15159,"concepts":15160},[],[],{"space":15162,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15164,"publishedVersion":334,"revision":62,"contentType":15166,"locale":29},{"sys":15163},{"type":12,"linkType":13,"id":14},{"sys":15165},{"id":21,"type":12,"linkType":22},{"sys":15167},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15169,"metaTitle":344,"metaDescription":345,"mainTitle":15170,"subtitle":363,"heroImage":15185,"ctaButton":386,"ctaLink":387},[343],{"data":15171,"content":15172,"nodeType":74},{},[15173,15179],{"data":15174,"content":15175,"nodeType":356},{},[15176],{"data":15177,"marks":15178,"value":355,"nodeType":82},{},[],{"data":15180,"content":15181,"nodeType":87},{},[15182],{"data":15183,"marks":15184,"value":235,"nodeType":82},{},[],{"metadata":15186,"sys":15189,"fields":15194},{"tags":15187,"concepts":15188},[],[],{"space":15190,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15192,"publishedVersion":62,"revision":44,"locale":29},{"sys":15191},{"type":12,"linkType":13,"id":14},{"sys":15193},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15195},{"url":378,"details":15196,"fileName":384,"contentType":385},{"size":380,"image":15197},{"width":382,"height":383},{"sys":15199,"fields":15202},{"id":15200,"createdAt":15201},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":15203,"slug":15204,"articleIntro":15203,"category":15205},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[15206],{"metadata":15207,"sys":15210,"fields":15217},{"tags":15208,"concepts":15209},[],[],{"space":15211,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15213,"publishedVersion":334,"revision":62,"contentType":15215,"locale":29},{"sys":15212},{"type":12,"linkType":13,"id":14},{"sys":15214},{"id":21,"type":12,"linkType":22},{"sys":15216},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15218,"metaTitle":344,"metaDescription":345,"mainTitle":15219,"subtitle":363,"heroImage":15234,"ctaButton":386,"ctaLink":387},[343],{"data":15220,"content":15221,"nodeType":74},{},[15222,15228],{"data":15223,"content":15224,"nodeType":356},{},[15225],{"data":15226,"marks":15227,"value":355,"nodeType":82},{},[],{"data":15229,"content":15230,"nodeType":87},{},[15231],{"data":15232,"marks":15233,"value":235,"nodeType":82},{},[],{"metadata":15235,"sys":15238,"fields":15243},{"tags":15236,"concepts":15237},[],[],{"space":15239,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15241,"publishedVersion":62,"revision":44,"locale":29},{"sys":15240},{"type":12,"linkType":13,"id":14},{"sys":15242},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15244},{"url":378,"details":15245,"fileName":384,"contentType":385},{"size":380,"image":15246},{"width":382,"height":383},{"sys":15248,"fields":15251},{"id":15249,"createdAt":15250},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":15252,"slug":15253,"articleIntro":15252,"category":15254},"Compte 6156 - Maintenance","compte-6156-maintenance",[15255],{"metadata":15256,"sys":15259,"fields":15266},{"tags":15257,"concepts":15258},[],[],{"space":15260,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15262,"publishedVersion":334,"revision":62,"contentType":15264,"locale":29},{"sys":15261},{"type":12,"linkType":13,"id":14},{"sys":15263},{"id":21,"type":12,"linkType":22},{"sys":15265},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15267,"metaTitle":344,"metaDescription":345,"mainTitle":15268,"subtitle":363,"heroImage":15283,"ctaButton":386,"ctaLink":387},[343],{"data":15269,"content":15270,"nodeType":74},{},[15271,15277],{"data":15272,"content":15273,"nodeType":356},{},[15274],{"data":15275,"marks":15276,"value":355,"nodeType":82},{},[],{"data":15278,"content":15279,"nodeType":87},{},[15280],{"data":15281,"marks":15282,"value":235,"nodeType":82},{},[],{"metadata":15284,"sys":15287,"fields":15292},{"tags":15285,"concepts":15286},[],[],{"space":15288,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15290,"publishedVersion":62,"revision":44,"locale":29},{"sys":15289},{"type":12,"linkType":13,"id":14},{"sys":15291},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15293},{"url":378,"details":15294,"fileName":384,"contentType":385},{"size":380,"image":15295},{"width":382,"height":383},{"sys":15297,"fields":15300},{"id":15298,"createdAt":15299},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":15301,"slug":15302,"articleIntro":15301,"category":15303},"6021 - Matières consommables","compte-6021-matieres-consommables",[15304],{"metadata":15305,"sys":15308,"fields":15315},{"tags":15306,"concepts":15307},[],[],{"space":15309,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15311,"publishedVersion":334,"revision":62,"contentType":15313,"locale":29},{"sys":15310},{"type":12,"linkType":13,"id":14},{"sys":15312},{"id":21,"type":12,"linkType":22},{"sys":15314},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15316,"metaTitle":344,"metaDescription":345,"mainTitle":15317,"subtitle":363,"heroImage":15332,"ctaButton":386,"ctaLink":387},[343],{"data":15318,"content":15319,"nodeType":74},{},[15320,15326],{"data":15321,"content":15322,"nodeType":356},{},[15323],{"data":15324,"marks":15325,"value":355,"nodeType":82},{},[],{"data":15327,"content":15328,"nodeType":87},{},[15329],{"data":15330,"marks":15331,"value":235,"nodeType":82},{},[],{"metadata":15333,"sys":15336,"fields":15341},{"tags":15334,"concepts":15335},[],[],{"space":15337,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15339,"publishedVersion":62,"revision":44,"locale":29},{"sys":15338},{"type":12,"linkType":13,"id":14},{"sys":15340},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15342},{"url":378,"details":15343,"fileName":384,"contentType":385},{"size":380,"image":15344},{"width":382,"height":383},{"sys":15346,"fields":15349},{"id":15347,"createdAt":15348},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":15350,"slug":15351,"articleIntro":15350,"category":15352},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[15353],{"metadata":15354,"sys":15357,"fields":15364},{"tags":15355,"concepts":15356},[],[],{"space":15358,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15360,"publishedVersion":334,"revision":62,"contentType":15362,"locale":29},{"sys":15359},{"type":12,"linkType":13,"id":14},{"sys":15361},{"id":21,"type":12,"linkType":22},{"sys":15363},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15365,"metaTitle":344,"metaDescription":345,"mainTitle":15366,"subtitle":363,"heroImage":15381,"ctaButton":386,"ctaLink":387},[343],{"data":15367,"content":15368,"nodeType":74},{},[15369,15375],{"data":15370,"content":15371,"nodeType":356},{},[15372],{"data":15373,"marks":15374,"value":355,"nodeType":82},{},[],{"data":15376,"content":15377,"nodeType":87},{},[15378],{"data":15379,"marks":15380,"value":235,"nodeType":82},{},[],{"metadata":15382,"sys":15385,"fields":15390},{"tags":15383,"concepts":15384},[],[],{"space":15386,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15388,"publishedVersion":62,"revision":44,"locale":29},{"sys":15387},{"type":12,"linkType":13,"id":14},{"sys":15389},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15391},{"url":378,"details":15392,"fileName":384,"contentType":385},{"size":380,"image":15393},{"width":382,"height":383},{"sys":15395,"fields":15398},{"id":15396,"createdAt":15397},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":15399,"slug":15400,"articleIntro":15399,"category":15401},"331 - Produits en cours","compte-331-produits-en-cours",[15402],{"metadata":15403,"sys":15406,"fields":15413},{"tags":15404,"concepts":15405},[],[],{"space":15407,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15409,"publishedVersion":334,"revision":62,"contentType":15411,"locale":29},{"sys":15408},{"type":12,"linkType":13,"id":14},{"sys":15410},{"id":21,"type":12,"linkType":22},{"sys":15412},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15414,"metaTitle":344,"metaDescription":345,"mainTitle":15415,"subtitle":363,"heroImage":15430,"ctaButton":386,"ctaLink":387},[343],{"data":15416,"content":15417,"nodeType":74},{},[15418,15424],{"data":15419,"content":15420,"nodeType":356},{},[15421],{"data":15422,"marks":15423,"value":355,"nodeType":82},{},[],{"data":15425,"content":15426,"nodeType":87},{},[15427],{"data":15428,"marks":15429,"value":235,"nodeType":82},{},[],{"metadata":15431,"sys":15434,"fields":15439},{"tags":15432,"concepts":15433},[],[],{"space":15435,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15437,"publishedVersion":62,"revision":44,"locale":29},{"sys":15436},{"type":12,"linkType":13,"id":14},{"sys":15438},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15440},{"url":378,"details":15441,"fileName":384,"contentType":385},{"size":380,"image":15442},{"width":382,"height":383},{"sys":15444,"fields":15447},{"id":15445,"createdAt":15446},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":15448,"slug":15449,"articleIntro":15448,"category":15450},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[15451],{"metadata":15452,"sys":15455,"fields":15462},{"tags":15453,"concepts":15454},[],[],{"space":15456,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15458,"publishedVersion":334,"revision":62,"contentType":15460,"locale":29},{"sys":15457},{"type":12,"linkType":13,"id":14},{"sys":15459},{"id":21,"type":12,"linkType":22},{"sys":15461},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15463,"metaTitle":344,"metaDescription":345,"mainTitle":15464,"subtitle":363,"heroImage":15479,"ctaButton":386,"ctaLink":387},[343],{"data":15465,"content":15466,"nodeType":74},{},[15467,15473],{"data":15468,"content":15469,"nodeType":356},{},[15470],{"data":15471,"marks":15472,"value":355,"nodeType":82},{},[],{"data":15474,"content":15475,"nodeType":87},{},[15476],{"data":15477,"marks":15478,"value":235,"nodeType":82},{},[],{"metadata":15480,"sys":15483,"fields":15488},{"tags":15481,"concepts":15482},[],[],{"space":15484,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15486,"publishedVersion":62,"revision":44,"locale":29},{"sys":15485},{"type":12,"linkType":13,"id":14},{"sys":15487},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15489},{"url":378,"details":15490,"fileName":384,"contentType":385},{"size":380,"image":15491},{"width":382,"height":383},{"sys":15493,"fields":15496},{"id":15494,"createdAt":15495},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":15497,"slug":15498,"articleIntro":15497,"category":15499},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[15500],{"metadata":15501,"sys":15504,"fields":15511},{"tags":15502,"concepts":15503},[],[],{"space":15505,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15507,"publishedVersion":334,"revision":62,"contentType":15509,"locale":29},{"sys":15506},{"type":12,"linkType":13,"id":14},{"sys":15508},{"id":21,"type":12,"linkType":22},{"sys":15510},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15512,"metaTitle":344,"metaDescription":345,"mainTitle":15513,"subtitle":363,"heroImage":15528,"ctaButton":386,"ctaLink":387},[343],{"data":15514,"content":15515,"nodeType":74},{},[15516,15522],{"data":15517,"content":15518,"nodeType":356},{},[15519],{"data":15520,"marks":15521,"value":355,"nodeType":82},{},[],{"data":15523,"content":15524,"nodeType":87},{},[15525],{"data":15526,"marks":15527,"value":235,"nodeType":82},{},[],{"metadata":15529,"sys":15532,"fields":15537},{"tags":15530,"concepts":15531},[],[],{"space":15533,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15535,"publishedVersion":62,"revision":44,"locale":29},{"sys":15534},{"type":12,"linkType":13,"id":14},{"sys":15536},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15538},{"url":378,"details":15539,"fileName":384,"contentType":385},{"size":380,"image":15540},{"width":382,"height":383},{"sys":15542,"fields":15545},{"id":15543,"createdAt":15544},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":15546,"slug":15547,"articleIntro":15546,"category":15548},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[15549],{"metadata":15550,"sys":15553,"fields":15560},{"tags":15551,"concepts":15552},[],[],{"space":15554,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15556,"publishedVersion":334,"revision":62,"contentType":15558,"locale":29},{"sys":15555},{"type":12,"linkType":13,"id":14},{"sys":15557},{"id":21,"type":12,"linkType":22},{"sys":15559},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15561,"metaTitle":344,"metaDescription":345,"mainTitle":15562,"subtitle":363,"heroImage":15577,"ctaButton":386,"ctaLink":387},[343],{"data":15563,"content":15564,"nodeType":74},{},[15565,15571],{"data":15566,"content":15567,"nodeType":356},{},[15568],{"data":15569,"marks":15570,"value":355,"nodeType":82},{},[],{"data":15572,"content":15573,"nodeType":87},{},[15574],{"data":15575,"marks":15576,"value":235,"nodeType":82},{},[],{"metadata":15578,"sys":15581,"fields":15586},{"tags":15579,"concepts":15580},[],[],{"space":15582,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15584,"publishedVersion":62,"revision":44,"locale":29},{"sys":15583},{"type":12,"linkType":13,"id":14},{"sys":15585},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15587},{"url":378,"details":15588,"fileName":384,"contentType":385},{"size":380,"image":15589},{"width":382,"height":383},{"sys":15591,"fields":15594},{"id":15592,"createdAt":15593},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":15595,"slug":15596,"articleIntro":15595,"category":15597},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[15598],{"metadata":15599,"sys":15602,"fields":15609},{"tags":15600,"concepts":15601},[],[],{"space":15603,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15605,"publishedVersion":334,"revision":62,"contentType":15607,"locale":29},{"sys":15604},{"type":12,"linkType":13,"id":14},{"sys":15606},{"id":21,"type":12,"linkType":22},{"sys":15608},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15610,"metaTitle":344,"metaDescription":345,"mainTitle":15611,"subtitle":363,"heroImage":15626,"ctaButton":386,"ctaLink":387},[343],{"data":15612,"content":15613,"nodeType":74},{},[15614,15620],{"data":15615,"content":15616,"nodeType":356},{},[15617],{"data":15618,"marks":15619,"value":355,"nodeType":82},{},[],{"data":15621,"content":15622,"nodeType":87},{},[15623],{"data":15624,"marks":15625,"value":235,"nodeType":82},{},[],{"metadata":15627,"sys":15630,"fields":15635},{"tags":15628,"concepts":15629},[],[],{"space":15631,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15633,"publishedVersion":62,"revision":44,"locale":29},{"sys":15632},{"type":12,"linkType":13,"id":14},{"sys":15634},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15636},{"url":378,"details":15637,"fileName":384,"contentType":385},{"size":380,"image":15638},{"width":382,"height":383},{"sys":15640,"fields":15643},{"id":15641,"createdAt":15642},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":15644,"slug":15645,"articleIntro":15644,"category":15646},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[15647],{"metadata":15648,"sys":15651,"fields":15658},{"tags":15649,"concepts":15650},[],[],{"space":15652,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15654,"publishedVersion":334,"revision":62,"contentType":15656,"locale":29},{"sys":15653},{"type":12,"linkType":13,"id":14},{"sys":15655},{"id":21,"type":12,"linkType":22},{"sys":15657},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15659,"metaTitle":344,"metaDescription":345,"mainTitle":15660,"subtitle":363,"heroImage":15675,"ctaButton":386,"ctaLink":387},[343],{"data":15661,"content":15662,"nodeType":74},{},[15663,15669],{"data":15664,"content":15665,"nodeType":356},{},[15666],{"data":15667,"marks":15668,"value":355,"nodeType":82},{},[],{"data":15670,"content":15671,"nodeType":87},{},[15672],{"data":15673,"marks":15674,"value":235,"nodeType":82},{},[],{"metadata":15676,"sys":15679,"fields":15684},{"tags":15677,"concepts":15678},[],[],{"space":15680,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15682,"publishedVersion":62,"revision":44,"locale":29},{"sys":15681},{"type":12,"linkType":13,"id":14},{"sys":15683},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15685},{"url":378,"details":15686,"fileName":384,"contentType":385},{"size":380,"image":15687},{"width":382,"height":383},{"sys":15689,"fields":15692},{"id":15690,"createdAt":15691},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":15693,"slug":15694,"articleIntro":15693,"category":15695},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[15696],{"metadata":15697,"sys":15700,"fields":15707},{"tags":15698,"concepts":15699},[],[],{"space":15701,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15703,"publishedVersion":334,"revision":62,"contentType":15705,"locale":29},{"sys":15702},{"type":12,"linkType":13,"id":14},{"sys":15704},{"id":21,"type":12,"linkType":22},{"sys":15706},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15708,"metaTitle":344,"metaDescription":345,"mainTitle":15709,"subtitle":363,"heroImage":15724,"ctaButton":386,"ctaLink":387},[343],{"data":15710,"content":15711,"nodeType":74},{},[15712,15718],{"data":15713,"content":15714,"nodeType":356},{},[15715],{"data":15716,"marks":15717,"value":355,"nodeType":82},{},[],{"data":15719,"content":15720,"nodeType":87},{},[15721],{"data":15722,"marks":15723,"value":235,"nodeType":82},{},[],{"metadata":15725,"sys":15728,"fields":15733},{"tags":15726,"concepts":15727},[],[],{"space":15729,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15731,"publishedVersion":62,"revision":44,"locale":29},{"sys":15730},{"type":12,"linkType":13,"id":14},{"sys":15732},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15734},{"url":378,"details":15735,"fileName":384,"contentType":385},{"size":380,"image":15736},{"width":382,"height":383},{"sys":15738,"fields":15741},{"id":15739,"createdAt":15740},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":15742,"slug":15743,"articleIntro":15742,"category":15744},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[15745],{"metadata":15746,"sys":15749,"fields":15756},{"tags":15747,"concepts":15748},[],[],{"space":15750,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15752,"publishedVersion":334,"revision":62,"contentType":15754,"locale":29},{"sys":15751},{"type":12,"linkType":13,"id":14},{"sys":15753},{"id":21,"type":12,"linkType":22},{"sys":15755},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15757,"metaTitle":344,"metaDescription":345,"mainTitle":15758,"subtitle":363,"heroImage":15773,"ctaButton":386,"ctaLink":387},[343],{"data":15759,"content":15760,"nodeType":74},{},[15761,15767],{"data":15762,"content":15763,"nodeType":356},{},[15764],{"data":15765,"marks":15766,"value":355,"nodeType":82},{},[],{"data":15768,"content":15769,"nodeType":87},{},[15770],{"data":15771,"marks":15772,"value":235,"nodeType":82},{},[],{"metadata":15774,"sys":15777,"fields":15782},{"tags":15775,"concepts":15776},[],[],{"space":15778,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15780,"publishedVersion":62,"revision":44,"locale":29},{"sys":15779},{"type":12,"linkType":13,"id":14},{"sys":15781},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15783},{"url":378,"details":15784,"fileName":384,"contentType":385},{"size":380,"image":15785},{"width":382,"height":383},{"sys":15787,"fields":15790},{"id":15788,"createdAt":15789},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":15791,"slug":15792,"articleIntro":15791,"category":15793},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[15794],{"metadata":15795,"sys":15798,"fields":15805},{"tags":15796,"concepts":15797},[],[],{"space":15799,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15801,"publishedVersion":334,"revision":62,"contentType":15803,"locale":29},{"sys":15800},{"type":12,"linkType":13,"id":14},{"sys":15802},{"id":21,"type":12,"linkType":22},{"sys":15804},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15806,"metaTitle":344,"metaDescription":345,"mainTitle":15807,"subtitle":363,"heroImage":15822,"ctaButton":386,"ctaLink":387},[343],{"data":15808,"content":15809,"nodeType":74},{},[15810,15816],{"data":15811,"content":15812,"nodeType":356},{},[15813],{"data":15814,"marks":15815,"value":355,"nodeType":82},{},[],{"data":15817,"content":15818,"nodeType":87},{},[15819],{"data":15820,"marks":15821,"value":235,"nodeType":82},{},[],{"metadata":15823,"sys":15826,"fields":15831},{"tags":15824,"concepts":15825},[],[],{"space":15827,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15829,"publishedVersion":62,"revision":44,"locale":29},{"sys":15828},{"type":12,"linkType":13,"id":14},{"sys":15830},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15832},{"url":378,"details":15833,"fileName":384,"contentType":385},{"size":380,"image":15834},{"width":382,"height":383},{"sys":15836,"fields":15839},{"id":15837,"createdAt":15838},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":15840,"slug":15841,"articleIntro":15840,"category":15842},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[15843],{"metadata":15844,"sys":15847,"fields":15854},{"tags":15845,"concepts":15846},[],[],{"space":15848,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15850,"publishedVersion":334,"revision":62,"contentType":15852,"locale":29},{"sys":15849},{"type":12,"linkType":13,"id":14},{"sys":15851},{"id":21,"type":12,"linkType":22},{"sys":15853},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15855,"metaTitle":344,"metaDescription":345,"mainTitle":15856,"subtitle":363,"heroImage":15871,"ctaButton":386,"ctaLink":387},[343],{"data":15857,"content":15858,"nodeType":74},{},[15859,15865],{"data":15860,"content":15861,"nodeType":356},{},[15862],{"data":15863,"marks":15864,"value":355,"nodeType":82},{},[],{"data":15866,"content":15867,"nodeType":87},{},[15868],{"data":15869,"marks":15870,"value":235,"nodeType":82},{},[],{"metadata":15872,"sys":15875,"fields":15880},{"tags":15873,"concepts":15874},[],[],{"space":15876,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15878,"publishedVersion":62,"revision":44,"locale":29},{"sys":15877},{"type":12,"linkType":13,"id":14},{"sys":15879},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15881},{"url":378,"details":15882,"fileName":384,"contentType":385},{"size":380,"image":15883},{"width":382,"height":383},{"sys":15885,"fields":15888},{"id":15886,"createdAt":15887},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":15889,"slug":15890,"articleIntro":15889,"category":15891},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[15892],{"metadata":15893,"sys":15896,"fields":15903},{"tags":15894,"concepts":15895},[],[],{"space":15897,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15899,"publishedVersion":334,"revision":62,"contentType":15901,"locale":29},{"sys":15898},{"type":12,"linkType":13,"id":14},{"sys":15900},{"id":21,"type":12,"linkType":22},{"sys":15902},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15904,"metaTitle":344,"metaDescription":345,"mainTitle":15905,"subtitle":363,"heroImage":15920,"ctaButton":386,"ctaLink":387},[343],{"data":15906,"content":15907,"nodeType":74},{},[15908,15914],{"data":15909,"content":15910,"nodeType":356},{},[15911],{"data":15912,"marks":15913,"value":355,"nodeType":82},{},[],{"data":15915,"content":15916,"nodeType":87},{},[15917],{"data":15918,"marks":15919,"value":235,"nodeType":82},{},[],{"metadata":15921,"sys":15924,"fields":15929},{"tags":15922,"concepts":15923},[],[],{"space":15925,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15927,"publishedVersion":62,"revision":44,"locale":29},{"sys":15926},{"type":12,"linkType":13,"id":14},{"sys":15928},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15930},{"url":378,"details":15931,"fileName":384,"contentType":385},{"size":380,"image":15932},{"width":382,"height":383},{"sys":15934,"fields":15937},{"id":15935,"createdAt":15936},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":15938,"slug":15939,"articleIntro":15938,"category":15940},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[15941],{"metadata":15942,"sys":15945,"fields":15952},{"tags":15943,"concepts":15944},[],[],{"space":15946,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15948,"publishedVersion":334,"revision":62,"contentType":15950,"locale":29},{"sys":15947},{"type":12,"linkType":13,"id":14},{"sys":15949},{"id":21,"type":12,"linkType":22},{"sys":15951},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15953,"metaTitle":344,"metaDescription":345,"mainTitle":15954,"subtitle":363,"heroImage":15969,"ctaButton":386,"ctaLink":387},[343],{"data":15955,"content":15956,"nodeType":74},{},[15957,15963],{"data":15958,"content":15959,"nodeType":356},{},[15960],{"data":15961,"marks":15962,"value":355,"nodeType":82},{},[],{"data":15964,"content":15965,"nodeType":87},{},[15966],{"data":15967,"marks":15968,"value":235,"nodeType":82},{},[],{"metadata":15970,"sys":15973,"fields":15978},{"tags":15971,"concepts":15972},[],[],{"space":15974,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":15976,"publishedVersion":62,"revision":44,"locale":29},{"sys":15975},{"type":12,"linkType":13,"id":14},{"sys":15977},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":15979},{"url":378,"details":15980,"fileName":384,"contentType":385},{"size":380,"image":15981},{"width":382,"height":383},{"sys":15983,"fields":15986},{"id":15984,"createdAt":15985},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":15987,"slug":15988,"articleIntro":15987,"category":15989},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[15990],{"metadata":15991,"sys":15994,"fields":16001},{"tags":15992,"concepts":15993},[],[],{"space":15995,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15997,"publishedVersion":334,"revision":62,"contentType":15999,"locale":29},{"sys":15996},{"type":12,"linkType":13,"id":14},{"sys":15998},{"id":21,"type":12,"linkType":22},{"sys":16000},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16002,"metaTitle":344,"metaDescription":345,"mainTitle":16003,"subtitle":363,"heroImage":16018,"ctaButton":386,"ctaLink":387},[343],{"data":16004,"content":16005,"nodeType":74},{},[16006,16012],{"data":16007,"content":16008,"nodeType":356},{},[16009],{"data":16010,"marks":16011,"value":355,"nodeType":82},{},[],{"data":16013,"content":16014,"nodeType":87},{},[16015],{"data":16016,"marks":16017,"value":235,"nodeType":82},{},[],{"metadata":16019,"sys":16022,"fields":16027},{"tags":16020,"concepts":16021},[],[],{"space":16023,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16025,"publishedVersion":62,"revision":44,"locale":29},{"sys":16024},{"type":12,"linkType":13,"id":14},{"sys":16026},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16028},{"url":378,"details":16029,"fileName":384,"contentType":385},{"size":380,"image":16030},{"width":382,"height":383},{"sys":16032,"fields":16035},{"id":16033,"createdAt":16034},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":16036,"slug":16037,"articleIntro":16036,"category":16038},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[16039],{"metadata":16040,"sys":16043,"fields":16050},{"tags":16041,"concepts":16042},[],[],{"space":16044,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16046,"publishedVersion":334,"revision":62,"contentType":16048,"locale":29},{"sys":16045},{"type":12,"linkType":13,"id":14},{"sys":16047},{"id":21,"type":12,"linkType":22},{"sys":16049},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16051,"metaTitle":344,"metaDescription":345,"mainTitle":16052,"subtitle":363,"heroImage":16067,"ctaButton":386,"ctaLink":387},[343],{"data":16053,"content":16054,"nodeType":74},{},[16055,16061],{"data":16056,"content":16057,"nodeType":356},{},[16058],{"data":16059,"marks":16060,"value":355,"nodeType":82},{},[],{"data":16062,"content":16063,"nodeType":87},{},[16064],{"data":16065,"marks":16066,"value":235,"nodeType":82},{},[],{"metadata":16068,"sys":16071,"fields":16076},{"tags":16069,"concepts":16070},[],[],{"space":16072,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16074,"publishedVersion":62,"revision":44,"locale":29},{"sys":16073},{"type":12,"linkType":13,"id":14},{"sys":16075},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16077},{"url":378,"details":16078,"fileName":384,"contentType":385},{"size":380,"image":16079},{"width":382,"height":383},{"sys":16081,"fields":16084},{"id":16082,"createdAt":16083},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":16085,"slug":16086,"articleIntro":-1,"category":16087},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[16088],{"metadata":16089,"sys":16092,"fields":16099},{"tags":16090,"concepts":16091},[],[],{"space":16093,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16095,"publishedVersion":334,"revision":62,"contentType":16097,"locale":29},{"sys":16094},{"type":12,"linkType":13,"id":14},{"sys":16096},{"id":21,"type":12,"linkType":22},{"sys":16098},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16100,"metaTitle":344,"metaDescription":345,"mainTitle":16101,"subtitle":363,"heroImage":16116,"ctaButton":386,"ctaLink":387},[343],{"data":16102,"content":16103,"nodeType":74},{},[16104,16110],{"data":16105,"content":16106,"nodeType":356},{},[16107],{"data":16108,"marks":16109,"value":355,"nodeType":82},{},[],{"data":16111,"content":16112,"nodeType":87},{},[16113],{"data":16114,"marks":16115,"value":235,"nodeType":82},{},[],{"metadata":16117,"sys":16120,"fields":16125},{"tags":16118,"concepts":16119},[],[],{"space":16121,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16123,"publishedVersion":62,"revision":44,"locale":29},{"sys":16122},{"type":12,"linkType":13,"id":14},{"sys":16124},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16126},{"url":378,"details":16127,"fileName":384,"contentType":385},{"size":380,"image":16128},{"width":382,"height":383},{"sys":16130,"fields":16133},{"id":16131,"createdAt":16132},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":16134,"slug":16135,"articleIntro":16134,"category":16136},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[16137],{"metadata":16138,"sys":16141,"fields":16148},{"tags":16139,"concepts":16140},[],[],{"space":16142,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16144,"publishedVersion":334,"revision":62,"contentType":16146,"locale":29},{"sys":16143},{"type":12,"linkType":13,"id":14},{"sys":16145},{"id":21,"type":12,"linkType":22},{"sys":16147},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16149,"metaTitle":344,"metaDescription":345,"mainTitle":16150,"subtitle":363,"heroImage":16165,"ctaButton":386,"ctaLink":387},[343],{"data":16151,"content":16152,"nodeType":74},{},[16153,16159],{"data":16154,"content":16155,"nodeType":356},{},[16156],{"data":16157,"marks":16158,"value":355,"nodeType":82},{},[],{"data":16160,"content":16161,"nodeType":87},{},[16162],{"data":16163,"marks":16164,"value":235,"nodeType":82},{},[],{"metadata":16166,"sys":16169,"fields":16174},{"tags":16167,"concepts":16168},[],[],{"space":16170,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16172,"publishedVersion":62,"revision":44,"locale":29},{"sys":16171},{"type":12,"linkType":13,"id":14},{"sys":16173},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16175},{"url":378,"details":16176,"fileName":384,"contentType":385},{"size":380,"image":16177},{"width":382,"height":383},{"sys":16179,"fields":16182},{"id":16180,"createdAt":16181},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":16183,"slug":16184,"articleIntro":16183,"category":16185},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[16186],{"metadata":16187,"sys":16190,"fields":16197},{"tags":16188,"concepts":16189},[],[],{"space":16191,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16193,"publishedVersion":334,"revision":62,"contentType":16195,"locale":29},{"sys":16192},{"type":12,"linkType":13,"id":14},{"sys":16194},{"id":21,"type":12,"linkType":22},{"sys":16196},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16198,"metaTitle":344,"metaDescription":345,"mainTitle":16199,"subtitle":363,"heroImage":16214,"ctaButton":386,"ctaLink":387},[343],{"data":16200,"content":16201,"nodeType":74},{},[16202,16208],{"data":16203,"content":16204,"nodeType":356},{},[16205],{"data":16206,"marks":16207,"value":355,"nodeType":82},{},[],{"data":16209,"content":16210,"nodeType":87},{},[16211],{"data":16212,"marks":16213,"value":235,"nodeType":82},{},[],{"metadata":16215,"sys":16218,"fields":16223},{"tags":16216,"concepts":16217},[],[],{"space":16219,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16221,"publishedVersion":62,"revision":44,"locale":29},{"sys":16220},{"type":12,"linkType":13,"id":14},{"sys":16222},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16224},{"url":378,"details":16225,"fileName":384,"contentType":385},{"size":380,"image":16226},{"width":382,"height":383},{"sys":16228,"fields":16231},{"id":16229,"createdAt":16230},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":16232,"slug":16233,"articleIntro":16232,"category":16234},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[16235],{"metadata":16236,"sys":16239,"fields":16246},{"tags":16237,"concepts":16238},[],[],{"space":16240,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16242,"publishedVersion":334,"revision":62,"contentType":16244,"locale":29},{"sys":16241},{"type":12,"linkType":13,"id":14},{"sys":16243},{"id":21,"type":12,"linkType":22},{"sys":16245},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16247,"metaTitle":344,"metaDescription":345,"mainTitle":16248,"subtitle":363,"heroImage":16263,"ctaButton":386,"ctaLink":387},[343],{"data":16249,"content":16250,"nodeType":74},{},[16251,16257],{"data":16252,"content":16253,"nodeType":356},{},[16254],{"data":16255,"marks":16256,"value":355,"nodeType":82},{},[],{"data":16258,"content":16259,"nodeType":87},{},[16260],{"data":16261,"marks":16262,"value":235,"nodeType":82},{},[],{"metadata":16264,"sys":16267,"fields":16272},{"tags":16265,"concepts":16266},[],[],{"space":16268,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16270,"publishedVersion":62,"revision":44,"locale":29},{"sys":16269},{"type":12,"linkType":13,"id":14},{"sys":16271},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16273},{"url":378,"details":16274,"fileName":384,"contentType":385},{"size":380,"image":16275},{"width":382,"height":383},{"sys":16277,"fields":16280},{"id":16278,"createdAt":16279},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":16281,"slug":16282,"articleIntro":16281,"category":16283},"4886 - Charges","compte-4886-charges",[16284],{"metadata":16285,"sys":16288,"fields":16295},{"tags":16286,"concepts":16287},[],[],{"space":16289,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16291,"publishedVersion":334,"revision":62,"contentType":16293,"locale":29},{"sys":16290},{"type":12,"linkType":13,"id":14},{"sys":16292},{"id":21,"type":12,"linkType":22},{"sys":16294},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16296,"metaTitle":344,"metaDescription":345,"mainTitle":16297,"subtitle":363,"heroImage":16312,"ctaButton":386,"ctaLink":387},[343],{"data":16298,"content":16299,"nodeType":74},{},[16300,16306],{"data":16301,"content":16302,"nodeType":356},{},[16303],{"data":16304,"marks":16305,"value":355,"nodeType":82},{},[],{"data":16307,"content":16308,"nodeType":87},{},[16309],{"data":16310,"marks":16311,"value":235,"nodeType":82},{},[],{"metadata":16313,"sys":16316,"fields":16321},{"tags":16314,"concepts":16315},[],[],{"space":16317,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16319,"publishedVersion":62,"revision":44,"locale":29},{"sys":16318},{"type":12,"linkType":13,"id":14},{"sys":16320},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16322},{"url":378,"details":16323,"fileName":384,"contentType":385},{"size":380,"image":16324},{"width":382,"height":383},{"sys":16326,"fields":16329},{"id":16327,"createdAt":16328},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":16330,"slug":16331,"articleIntro":-1,"category":16332},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[16333],{"metadata":16334,"sys":16337,"fields":16344},{"tags":16335,"concepts":16336},[],[],{"space":16338,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16340,"publishedVersion":334,"revision":62,"contentType":16342,"locale":29},{"sys":16339},{"type":12,"linkType":13,"id":14},{"sys":16341},{"id":21,"type":12,"linkType":22},{"sys":16343},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16345,"metaTitle":344,"metaDescription":345,"mainTitle":16346,"subtitle":363,"heroImage":16361,"ctaButton":386,"ctaLink":387},[343],{"data":16347,"content":16348,"nodeType":74},{},[16349,16355],{"data":16350,"content":16351,"nodeType":356},{},[16352],{"data":16353,"marks":16354,"value":355,"nodeType":82},{},[],{"data":16356,"content":16357,"nodeType":87},{},[16358],{"data":16359,"marks":16360,"value":235,"nodeType":82},{},[],{"metadata":16362,"sys":16365,"fields":16370},{"tags":16363,"concepts":16364},[],[],{"space":16366,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16368,"publishedVersion":62,"revision":44,"locale":29},{"sys":16367},{"type":12,"linkType":13,"id":14},{"sys":16369},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16371},{"url":378,"details":16372,"fileName":384,"contentType":385},{"size":380,"image":16373},{"width":382,"height":383},{"sys":16375,"fields":16378},{"id":16376,"createdAt":16377},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":16379,"slug":16380,"articleIntro":16379,"category":16381},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[16382],{"metadata":16383,"sys":16386,"fields":16393},{"tags":16384,"concepts":16385},[],[],{"space":16387,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16389,"publishedVersion":334,"revision":62,"contentType":16391,"locale":29},{"sys":16388},{"type":12,"linkType":13,"id":14},{"sys":16390},{"id":21,"type":12,"linkType":22},{"sys":16392},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16394,"metaTitle":344,"metaDescription":345,"mainTitle":16395,"subtitle":363,"heroImage":16410,"ctaButton":386,"ctaLink":387},[343],{"data":16396,"content":16397,"nodeType":74},{},[16398,16404],{"data":16399,"content":16400,"nodeType":356},{},[16401],{"data":16402,"marks":16403,"value":355,"nodeType":82},{},[],{"data":16405,"content":16406,"nodeType":87},{},[16407],{"data":16408,"marks":16409,"value":235,"nodeType":82},{},[],{"metadata":16411,"sys":16414,"fields":16419},{"tags":16412,"concepts":16413},[],[],{"space":16415,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16417,"publishedVersion":62,"revision":44,"locale":29},{"sys":16416},{"type":12,"linkType":13,"id":14},{"sys":16418},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16420},{"url":378,"details":16421,"fileName":384,"contentType":385},{"size":380,"image":16422},{"width":382,"height":383},{"sys":16424,"fields":16427},{"id":16425,"createdAt":16426},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":16428,"slug":16429,"articleIntro":16428,"category":16430},"426 - Personnel - Dépôts","compte-426-personnel-depots",[16431],{"metadata":16432,"sys":16435,"fields":16442},{"tags":16433,"concepts":16434},[],[],{"space":16436,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16438,"publishedVersion":334,"revision":62,"contentType":16440,"locale":29},{"sys":16437},{"type":12,"linkType":13,"id":14},{"sys":16439},{"id":21,"type":12,"linkType":22},{"sys":16441},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16443,"metaTitle":344,"metaDescription":345,"mainTitle":16444,"subtitle":363,"heroImage":16459,"ctaButton":386,"ctaLink":387},[343],{"data":16445,"content":16446,"nodeType":74},{},[16447,16453],{"data":16448,"content":16449,"nodeType":356},{},[16450],{"data":16451,"marks":16452,"value":355,"nodeType":82},{},[],{"data":16454,"content":16455,"nodeType":87},{},[16456],{"data":16457,"marks":16458,"value":235,"nodeType":82},{},[],{"metadata":16460,"sys":16463,"fields":16468},{"tags":16461,"concepts":16462},[],[],{"space":16464,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16466,"publishedVersion":62,"revision":44,"locale":29},{"sys":16465},{"type":12,"linkType":13,"id":14},{"sys":16467},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16469},{"url":378,"details":16470,"fileName":384,"contentType":385},{"size":380,"image":16471},{"width":382,"height":383},{"sys":16473,"fields":16476},{"id":16474,"createdAt":16475},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":16477,"slug":16478,"articleIntro":16477,"category":16479},"Compte 6026 - Emballages","compte-6026-emballages",[16480],{"metadata":16481,"sys":16484,"fields":16491},{"tags":16482,"concepts":16483},[],[],{"space":16485,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16487,"publishedVersion":334,"revision":62,"contentType":16489,"locale":29},{"sys":16486},{"type":12,"linkType":13,"id":14},{"sys":16488},{"id":21,"type":12,"linkType":22},{"sys":16490},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16492,"metaTitle":344,"metaDescription":345,"mainTitle":16493,"subtitle":363,"heroImage":16508,"ctaButton":386,"ctaLink":387},[343],{"data":16494,"content":16495,"nodeType":74},{},[16496,16502],{"data":16497,"content":16498,"nodeType":356},{},[16499],{"data":16500,"marks":16501,"value":355,"nodeType":82},{},[],{"data":16503,"content":16504,"nodeType":87},{},[16505],{"data":16506,"marks":16507,"value":235,"nodeType":82},{},[],{"metadata":16509,"sys":16512,"fields":16517},{"tags":16510,"concepts":16511},[],[],{"space":16513,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16515,"publishedVersion":62,"revision":44,"locale":29},{"sys":16514},{"type":12,"linkType":13,"id":14},{"sys":16516},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16518},{"url":378,"details":16519,"fileName":384,"contentType":385},{"size":380,"image":16520},{"width":382,"height":383},{"sys":16522,"fields":16525},{"id":16523,"createdAt":16524},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":16526,"slug":16527,"articleIntro":16526,"category":16528},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[16529],{"metadata":16530,"sys":16533,"fields":16540},{"tags":16531,"concepts":16532},[],[],{"space":16534,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16536,"publishedVersion":334,"revision":62,"contentType":16538,"locale":29},{"sys":16535},{"type":12,"linkType":13,"id":14},{"sys":16537},{"id":21,"type":12,"linkType":22},{"sys":16539},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16541,"metaTitle":344,"metaDescription":345,"mainTitle":16542,"subtitle":363,"heroImage":16557,"ctaButton":386,"ctaLink":387},[343],{"data":16543,"content":16544,"nodeType":74},{},[16545,16551],{"data":16546,"content":16547,"nodeType":356},{},[16548],{"data":16549,"marks":16550,"value":355,"nodeType":82},{},[],{"data":16552,"content":16553,"nodeType":87},{},[16554],{"data":16555,"marks":16556,"value":235,"nodeType":82},{},[],{"metadata":16558,"sys":16561,"fields":16566},{"tags":16559,"concepts":16560},[],[],{"space":16562,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16564,"publishedVersion":62,"revision":44,"locale":29},{"sys":16563},{"type":12,"linkType":13,"id":14},{"sys":16565},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16567},{"url":378,"details":16568,"fileName":384,"contentType":385},{"size":380,"image":16569},{"width":382,"height":383},{"sys":16571,"fields":16574},{"id":16572,"createdAt":16573},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":16575,"slug":16576,"articleIntro":16575,"category":16577},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[16578],{"metadata":16579,"sys":16582,"fields":16589},{"tags":16580,"concepts":16581},[],[],{"space":16583,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16585,"publishedVersion":334,"revision":62,"contentType":16587,"locale":29},{"sys":16584},{"type":12,"linkType":13,"id":14},{"sys":16586},{"id":21,"type":12,"linkType":22},{"sys":16588},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16590,"metaTitle":344,"metaDescription":345,"mainTitle":16591,"subtitle":363,"heroImage":16606,"ctaButton":386,"ctaLink":387},[343],{"data":16592,"content":16593,"nodeType":74},{},[16594,16600],{"data":16595,"content":16596,"nodeType":356},{},[16597],{"data":16598,"marks":16599,"value":355,"nodeType":82},{},[],{"data":16601,"content":16602,"nodeType":87},{},[16603],{"data":16604,"marks":16605,"value":235,"nodeType":82},{},[],{"metadata":16607,"sys":16610,"fields":16615},{"tags":16608,"concepts":16609},[],[],{"space":16611,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16613,"publishedVersion":62,"revision":44,"locale":29},{"sys":16612},{"type":12,"linkType":13,"id":14},{"sys":16614},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16616},{"url":378,"details":16617,"fileName":384,"contentType":385},{"size":380,"image":16618},{"width":382,"height":383},{"sys":16620,"fields":16623},{"id":16621,"createdAt":16622},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":16624,"slug":16625,"articleIntro":16624,"category":16626},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[16627],{"metadata":16628,"sys":16631,"fields":16638},{"tags":16629,"concepts":16630},[],[],{"space":16632,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16634,"publishedVersion":334,"revision":62,"contentType":16636,"locale":29},{"sys":16633},{"type":12,"linkType":13,"id":14},{"sys":16635},{"id":21,"type":12,"linkType":22},{"sys":16637},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16639,"metaTitle":344,"metaDescription":345,"mainTitle":16640,"subtitle":363,"heroImage":16655,"ctaButton":386,"ctaLink":387},[343],{"data":16641,"content":16642,"nodeType":74},{},[16643,16649],{"data":16644,"content":16645,"nodeType":356},{},[16646],{"data":16647,"marks":16648,"value":355,"nodeType":82},{},[],{"data":16650,"content":16651,"nodeType":87},{},[16652],{"data":16653,"marks":16654,"value":235,"nodeType":82},{},[],{"metadata":16656,"sys":16659,"fields":16664},{"tags":16657,"concepts":16658},[],[],{"space":16660,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16662,"publishedVersion":62,"revision":44,"locale":29},{"sys":16661},{"type":12,"linkType":13,"id":14},{"sys":16663},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16665},{"url":378,"details":16666,"fileName":384,"contentType":385},{"size":380,"image":16667},{"width":382,"height":383},{"sys":16669,"fields":16672},{"id":16670,"createdAt":16671},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":16673,"slug":16674,"articleIntro":-1,"category":16675},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[16676],{"metadata":16677,"sys":16680,"fields":16687},{"tags":16678,"concepts":16679},[],[],{"space":16681,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16683,"publishedVersion":334,"revision":62,"contentType":16685,"locale":29},{"sys":16682},{"type":12,"linkType":13,"id":14},{"sys":16684},{"id":21,"type":12,"linkType":22},{"sys":16686},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16688,"metaTitle":344,"metaDescription":345,"mainTitle":16689,"subtitle":363,"heroImage":16704,"ctaButton":386,"ctaLink":387},[343],{"data":16690,"content":16691,"nodeType":74},{},[16692,16698],{"data":16693,"content":16694,"nodeType":356},{},[16695],{"data":16696,"marks":16697,"value":355,"nodeType":82},{},[],{"data":16699,"content":16700,"nodeType":87},{},[16701],{"data":16702,"marks":16703,"value":235,"nodeType":82},{},[],{"metadata":16705,"sys":16708,"fields":16713},{"tags":16706,"concepts":16707},[],[],{"space":16709,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16711,"publishedVersion":62,"revision":44,"locale":29},{"sys":16710},{"type":12,"linkType":13,"id":14},{"sys":16712},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16714},{"url":378,"details":16715,"fileName":384,"contentType":385},{"size":380,"image":16716},{"width":382,"height":383},{"sys":16718,"fields":16721},{"id":16719,"createdAt":16720},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":16722,"slug":16723,"articleIntro":16724,"category":16725},"Comment comptabiliser les frais de formation ?","comment-comptabiliser-les-frais-de-formation-professionnelle","Un nouveau collaborateur qui intègre votre entreprise aura sans doute le désir d’évoluer au cours de sa carrière. Au-delà de l’expérience acquise au fil des années, le personnel a le droit de suivre des formations financées par son employeur.\n\nAu-delà de l’intérêt de la formation professionnelle pour les salariés, sa comptabilisation joue un rôle clé pour l’entreprise. Bien comptabilisés, les frais de formation peuvent avoir un enjeu stratégique.",[16726],{"metadata":16727,"sys":16730,"fields":16737},{"tags":16728,"concepts":16729},[],[],{"space":16731,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16733,"publishedVersion":334,"revision":62,"contentType":16735,"locale":29},{"sys":16732},{"type":12,"linkType":13,"id":14},{"sys":16734},{"id":21,"type":12,"linkType":22},{"sys":16736},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16738,"metaTitle":344,"metaDescription":345,"mainTitle":16739,"subtitle":363,"heroImage":16754,"ctaButton":386,"ctaLink":387},[343],{"data":16740,"content":16741,"nodeType":74},{},[16742,16748],{"data":16743,"content":16744,"nodeType":356},{},[16745],{"data":16746,"marks":16747,"value":355,"nodeType":82},{},[],{"data":16749,"content":16750,"nodeType":87},{},[16751],{"data":16752,"marks":16753,"value":235,"nodeType":82},{},[],{"metadata":16755,"sys":16758,"fields":16763},{"tags":16756,"concepts":16757},[],[],{"space":16759,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16761,"publishedVersion":62,"revision":44,"locale":29},{"sys":16760},{"type":12,"linkType":13,"id":14},{"sys":16762},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16764},{"url":378,"details":16765,"fileName":384,"contentType":385},{"size":380,"image":16766},{"width":382,"height":383},{"sys":16768,"fields":16771},{"id":16769,"createdAt":16770},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":16772,"slug":16773,"articleIntro":-1,"category":16774},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[16775],{"metadata":16776,"sys":16779,"fields":16786},{"tags":16777,"concepts":16778},[],[],{"space":16780,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16782,"publishedVersion":334,"revision":62,"contentType":16784,"locale":29},{"sys":16781},{"type":12,"linkType":13,"id":14},{"sys":16783},{"id":21,"type":12,"linkType":22},{"sys":16785},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16787,"metaTitle":344,"metaDescription":345,"mainTitle":16788,"subtitle":363,"heroImage":16803,"ctaButton":386,"ctaLink":387},[343],{"data":16789,"content":16790,"nodeType":74},{},[16791,16797],{"data":16792,"content":16793,"nodeType":356},{},[16794],{"data":16795,"marks":16796,"value":355,"nodeType":82},{},[],{"data":16798,"content":16799,"nodeType":87},{},[16800],{"data":16801,"marks":16802,"value":235,"nodeType":82},{},[],{"metadata":16804,"sys":16807,"fields":16812},{"tags":16805,"concepts":16806},[],[],{"space":16808,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16810,"publishedVersion":62,"revision":44,"locale":29},{"sys":16809},{"type":12,"linkType":13,"id":14},{"sys":16811},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16813},{"url":378,"details":16814,"fileName":384,"contentType":385},{"size":380,"image":16815},{"width":382,"height":383},{"sys":16817,"fields":16820},{"id":16818,"createdAt":16819},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":16821,"slug":16822,"articleIntro":16821,"category":16823},"4551 - Principal","compte-4551-principal",[16824],{"metadata":16825,"sys":16828,"fields":16835},{"tags":16826,"concepts":16827},[],[],{"space":16829,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16831,"publishedVersion":334,"revision":62,"contentType":16833,"locale":29},{"sys":16830},{"type":12,"linkType":13,"id":14},{"sys":16832},{"id":21,"type":12,"linkType":22},{"sys":16834},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16836,"metaTitle":344,"metaDescription":345,"mainTitle":16837,"subtitle":363,"heroImage":16852,"ctaButton":386,"ctaLink":387},[343],{"data":16838,"content":16839,"nodeType":74},{},[16840,16846],{"data":16841,"content":16842,"nodeType":356},{},[16843],{"data":16844,"marks":16845,"value":355,"nodeType":82},{},[],{"data":16847,"content":16848,"nodeType":87},{},[16849],{"data":16850,"marks":16851,"value":235,"nodeType":82},{},[],{"metadata":16853,"sys":16856,"fields":16861},{"tags":16854,"concepts":16855},[],[],{"space":16857,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16859,"publishedVersion":62,"revision":44,"locale":29},{"sys":16858},{"type":12,"linkType":13,"id":14},{"sys":16860},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16862},{"url":378,"details":16863,"fileName":384,"contentType":385},{"size":380,"image":16864},{"width":382,"height":383},{"sys":16866,"fields":16869},{"id":16867,"createdAt":16868},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":16870,"slug":16871,"articleIntro":16870,"category":16872},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[16873],{"metadata":16874,"sys":16877,"fields":16884},{"tags":16875,"concepts":16876},[],[],{"space":16878,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16880,"publishedVersion":334,"revision":62,"contentType":16882,"locale":29},{"sys":16879},{"type":12,"linkType":13,"id":14},{"sys":16881},{"id":21,"type":12,"linkType":22},{"sys":16883},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16885,"metaTitle":344,"metaDescription":345,"mainTitle":16886,"subtitle":363,"heroImage":16901,"ctaButton":386,"ctaLink":387},[343],{"data":16887,"content":16888,"nodeType":74},{},[16889,16895],{"data":16890,"content":16891,"nodeType":356},{},[16892],{"data":16893,"marks":16894,"value":355,"nodeType":82},{},[],{"data":16896,"content":16897,"nodeType":87},{},[16898],{"data":16899,"marks":16900,"value":235,"nodeType":82},{},[],{"metadata":16902,"sys":16905,"fields":16910},{"tags":16903,"concepts":16904},[],[],{"space":16906,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16908,"publishedVersion":62,"revision":44,"locale":29},{"sys":16907},{"type":12,"linkType":13,"id":14},{"sys":16909},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16911},{"url":378,"details":16912,"fileName":384,"contentType":385},{"size":380,"image":16913},{"width":382,"height":383},{"sys":16915,"fields":16918},{"id":16916,"createdAt":16917},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":16919,"slug":16920,"articleIntro":16919,"category":16921},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[16922],{"metadata":16923,"sys":16926,"fields":16933},{"tags":16924,"concepts":16925},[],[],{"space":16927,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16929,"publishedVersion":334,"revision":62,"contentType":16931,"locale":29},{"sys":16928},{"type":12,"linkType":13,"id":14},{"sys":16930},{"id":21,"type":12,"linkType":22},{"sys":16932},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16934,"metaTitle":344,"metaDescription":345,"mainTitle":16935,"subtitle":363,"heroImage":16950,"ctaButton":386,"ctaLink":387},[343],{"data":16936,"content":16937,"nodeType":74},{},[16938,16944],{"data":16939,"content":16940,"nodeType":356},{},[16941],{"data":16942,"marks":16943,"value":355,"nodeType":82},{},[],{"data":16945,"content":16946,"nodeType":87},{},[16947],{"data":16948,"marks":16949,"value":235,"nodeType":82},{},[],{"metadata":16951,"sys":16954,"fields":16959},{"tags":16952,"concepts":16953},[],[],{"space":16955,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":16957,"publishedVersion":62,"revision":44,"locale":29},{"sys":16956},{"type":12,"linkType":13,"id":14},{"sys":16958},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":16960},{"url":378,"details":16961,"fileName":384,"contentType":385},{"size":380,"image":16962},{"width":382,"height":383},{"sys":16964,"fields":16967},{"id":16965,"createdAt":16966},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":16968,"slug":16969,"articleIntro":-1,"category":16970},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[16971],{"metadata":16972,"sys":16975,"fields":16982},{"tags":16973,"concepts":16974},[],[],{"space":16976,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16978,"publishedVersion":334,"revision":62,"contentType":16980,"locale":29},{"sys":16977},{"type":12,"linkType":13,"id":14},{"sys":16979},{"id":21,"type":12,"linkType":22},{"sys":16981},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16983,"metaTitle":344,"metaDescription":345,"mainTitle":16984,"subtitle":363,"heroImage":16999,"ctaButton":386,"ctaLink":387},[343],{"data":16985,"content":16986,"nodeType":74},{},[16987,16993],{"data":16988,"content":16989,"nodeType":356},{},[16990],{"data":16991,"marks":16992,"value":355,"nodeType":82},{},[],{"data":16994,"content":16995,"nodeType":87},{},[16996],{"data":16997,"marks":16998,"value":235,"nodeType":82},{},[],{"metadata":17000,"sys":17003,"fields":17008},{"tags":17001,"concepts":17002},[],[],{"space":17004,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17006,"publishedVersion":62,"revision":44,"locale":29},{"sys":17005},{"type":12,"linkType":13,"id":14},{"sys":17007},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17009},{"url":378,"details":17010,"fileName":384,"contentType":385},{"size":380,"image":17011},{"width":382,"height":383},{"sys":17013,"fields":17016},{"id":17014,"createdAt":17015},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":17017,"slug":17018,"articleIntro":-1,"category":17019},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[17020],{"metadata":17021,"sys":17024,"fields":17031},{"tags":17022,"concepts":17023},[],[],{"space":17025,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17027,"publishedVersion":334,"revision":62,"contentType":17029,"locale":29},{"sys":17026},{"type":12,"linkType":13,"id":14},{"sys":17028},{"id":21,"type":12,"linkType":22},{"sys":17030},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17032,"metaTitle":344,"metaDescription":345,"mainTitle":17033,"subtitle":363,"heroImage":17048,"ctaButton":386,"ctaLink":387},[343],{"data":17034,"content":17035,"nodeType":74},{},[17036,17042],{"data":17037,"content":17038,"nodeType":356},{},[17039],{"data":17040,"marks":17041,"value":355,"nodeType":82},{},[],{"data":17043,"content":17044,"nodeType":87},{},[17045],{"data":17046,"marks":17047,"value":235,"nodeType":82},{},[],{"metadata":17049,"sys":17052,"fields":17057},{"tags":17050,"concepts":17051},[],[],{"space":17053,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17055,"publishedVersion":62,"revision":44,"locale":29},{"sys":17054},{"type":12,"linkType":13,"id":14},{"sys":17056},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17058},{"url":378,"details":17059,"fileName":384,"contentType":385},{"size":380,"image":17060},{"width":382,"height":383},{"sys":17062,"fields":17065},{"id":17063,"createdAt":17064},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":17066,"slug":17067,"articleIntro":17066,"category":17068},"2805 - Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires","compte-2805-concessions-et-droits-similaires-brevets-licences-logiciels-droits-et-valeurs-similaires",[17069],{"metadata":17070,"sys":17073,"fields":17080},{"tags":17071,"concepts":17072},[],[],{"space":17074,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17076,"publishedVersion":334,"revision":62,"contentType":17078,"locale":29},{"sys":17075},{"type":12,"linkType":13,"id":14},{"sys":17077},{"id":21,"type":12,"linkType":22},{"sys":17079},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17081,"metaTitle":344,"metaDescription":345,"mainTitle":17082,"subtitle":363,"heroImage":17097,"ctaButton":386,"ctaLink":387},[343],{"data":17083,"content":17084,"nodeType":74},{},[17085,17091],{"data":17086,"content":17087,"nodeType":356},{},[17088],{"data":17089,"marks":17090,"value":355,"nodeType":82},{},[],{"data":17092,"content":17093,"nodeType":87},{},[17094],{"data":17095,"marks":17096,"value":235,"nodeType":82},{},[],{"metadata":17098,"sys":17101,"fields":17106},{"tags":17099,"concepts":17100},[],[],{"space":17102,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17104,"publishedVersion":62,"revision":44,"locale":29},{"sys":17103},{"type":12,"linkType":13,"id":14},{"sys":17105},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17107},{"url":378,"details":17108,"fileName":384,"contentType":385},{"size":380,"image":17109},{"width":382,"height":383},{"sys":17111,"fields":17114},{"id":17112,"createdAt":17113},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":17115,"slug":17116,"articleIntro":17115,"category":17117},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[17118],{"metadata":17119,"sys":17122,"fields":17129},{"tags":17120,"concepts":17121},[],[],{"space":17123,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17125,"publishedVersion":334,"revision":62,"contentType":17127,"locale":29},{"sys":17124},{"type":12,"linkType":13,"id":14},{"sys":17126},{"id":21,"type":12,"linkType":22},{"sys":17128},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17130,"metaTitle":344,"metaDescription":345,"mainTitle":17131,"subtitle":363,"heroImage":17146,"ctaButton":386,"ctaLink":387},[343],{"data":17132,"content":17133,"nodeType":74},{},[17134,17140],{"data":17135,"content":17136,"nodeType":356},{},[17137],{"data":17138,"marks":17139,"value":355,"nodeType":82},{},[],{"data":17141,"content":17142,"nodeType":87},{},[17143],{"data":17144,"marks":17145,"value":235,"nodeType":82},{},[],{"metadata":17147,"sys":17150,"fields":17155},{"tags":17148,"concepts":17149},[],[],{"space":17151,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17153,"publishedVersion":62,"revision":44,"locale":29},{"sys":17152},{"type":12,"linkType":13,"id":14},{"sys":17154},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17156},{"url":378,"details":17157,"fileName":384,"contentType":385},{"size":380,"image":17158},{"width":382,"height":383},{"sys":17160,"fields":17163},{"id":17161,"createdAt":17162},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":17164,"slug":17165,"articleIntro":17164,"category":17166},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[17167],{"metadata":17168,"sys":17171,"fields":17178},{"tags":17169,"concepts":17170},[],[],{"space":17172,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17174,"publishedVersion":334,"revision":62,"contentType":17176,"locale":29},{"sys":17173},{"type":12,"linkType":13,"id":14},{"sys":17175},{"id":21,"type":12,"linkType":22},{"sys":17177},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17179,"metaTitle":344,"metaDescription":345,"mainTitle":17180,"subtitle":363,"heroImage":17195,"ctaButton":386,"ctaLink":387},[343],{"data":17181,"content":17182,"nodeType":74},{},[17183,17189],{"data":17184,"content":17185,"nodeType":356},{},[17186],{"data":17187,"marks":17188,"value":355,"nodeType":82},{},[],{"data":17190,"content":17191,"nodeType":87},{},[17192],{"data":17193,"marks":17194,"value":235,"nodeType":82},{},[],{"metadata":17196,"sys":17199,"fields":17204},{"tags":17197,"concepts":17198},[],[],{"space":17200,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17202,"publishedVersion":62,"revision":44,"locale":29},{"sys":17201},{"type":12,"linkType":13,"id":14},{"sys":17203},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17205},{"url":378,"details":17206,"fileName":384,"contentType":385},{"size":380,"image":17207},{"width":382,"height":383},{"sys":17209,"fields":17212},{"id":17210,"createdAt":17211},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":17213,"slug":17214,"articleIntro":17213,"category":17215},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[17216],{"metadata":17217,"sys":17220,"fields":17227},{"tags":17218,"concepts":17219},[],[],{"space":17221,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17223,"publishedVersion":334,"revision":62,"contentType":17225,"locale":29},{"sys":17222},{"type":12,"linkType":13,"id":14},{"sys":17224},{"id":21,"type":12,"linkType":22},{"sys":17226},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17228,"metaTitle":344,"metaDescription":345,"mainTitle":17229,"subtitle":363,"heroImage":17244,"ctaButton":386,"ctaLink":387},[343],{"data":17230,"content":17231,"nodeType":74},{},[17232,17238],{"data":17233,"content":17234,"nodeType":356},{},[17235],{"data":17236,"marks":17237,"value":355,"nodeType":82},{},[],{"data":17239,"content":17240,"nodeType":87},{},[17241],{"data":17242,"marks":17243,"value":235,"nodeType":82},{},[],{"metadata":17245,"sys":17248,"fields":17253},{"tags":17246,"concepts":17247},[],[],{"space":17249,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17251,"publishedVersion":62,"revision":44,"locale":29},{"sys":17250},{"type":12,"linkType":13,"id":14},{"sys":17252},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17254},{"url":378,"details":17255,"fileName":384,"contentType":385},{"size":380,"image":17256},{"width":382,"height":383},{"sys":17258,"fields":17261},{"id":17259,"createdAt":17260},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":17262,"slug":17263,"articleIntro":17262,"category":17264},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[17265],{"metadata":17266,"sys":17269,"fields":17276},{"tags":17267,"concepts":17268},[],[],{"space":17270,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17272,"publishedVersion":334,"revision":62,"contentType":17274,"locale":29},{"sys":17271},{"type":12,"linkType":13,"id":14},{"sys":17273},{"id":21,"type":12,"linkType":22},{"sys":17275},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17277,"metaTitle":344,"metaDescription":345,"mainTitle":17278,"subtitle":363,"heroImage":17293,"ctaButton":386,"ctaLink":387},[343],{"data":17279,"content":17280,"nodeType":74},{},[17281,17287],{"data":17282,"content":17283,"nodeType":356},{},[17284],{"data":17285,"marks":17286,"value":355,"nodeType":82},{},[],{"data":17288,"content":17289,"nodeType":87},{},[17290],{"data":17291,"marks":17292,"value":235,"nodeType":82},{},[],{"metadata":17294,"sys":17297,"fields":17302},{"tags":17295,"concepts":17296},[],[],{"space":17298,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17300,"publishedVersion":62,"revision":44,"locale":29},{"sys":17299},{"type":12,"linkType":13,"id":14},{"sys":17301},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17303},{"url":378,"details":17304,"fileName":384,"contentType":385},{"size":380,"image":17305},{"width":382,"height":383},{"sys":17307,"fields":17308},{"id":15,"createdAt":17},{"title":31,"slug":319,"articleIntro":31,"category":17309},[17310],{"metadata":17311,"sys":17314,"fields":17321},{"tags":17312,"concepts":17313},[],[],{"space":17315,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17317,"publishedVersion":334,"revision":62,"contentType":17319,"locale":29},{"sys":17316},{"type":12,"linkType":13,"id":14},{"sys":17318},{"id":21,"type":12,"linkType":22},{"sys":17320},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17322,"metaTitle":344,"metaDescription":345,"mainTitle":17323,"subtitle":363,"heroImage":17338,"ctaButton":386,"ctaLink":387},[343],{"data":17324,"content":17325,"nodeType":74},{},[17326,17332],{"data":17327,"content":17328,"nodeType":356},{},[17329],{"data":17330,"marks":17331,"value":355,"nodeType":82},{},[],{"data":17333,"content":17334,"nodeType":87},{},[17335],{"data":17336,"marks":17337,"value":235,"nodeType":82},{},[],{"metadata":17339,"sys":17342,"fields":17347},{"tags":17340,"concepts":17341},[],[],{"space":17343,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17345,"publishedVersion":62,"revision":44,"locale":29},{"sys":17344},{"type":12,"linkType":13,"id":14},{"sys":17346},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17348},{"url":378,"details":17349,"fileName":384,"contentType":385},{"size":380,"image":17350},{"width":382,"height":383},{"sys":17352,"fields":17355},{"id":17353,"createdAt":17354},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":17356,"slug":17357,"articleIntro":17356,"category":17358},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[17359],{"metadata":17360,"sys":17363,"fields":17370},{"tags":17361,"concepts":17362},[],[],{"space":17364,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17366,"publishedVersion":334,"revision":62,"contentType":17368,"locale":29},{"sys":17365},{"type":12,"linkType":13,"id":14},{"sys":17367},{"id":21,"type":12,"linkType":22},{"sys":17369},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17371,"metaTitle":344,"metaDescription":345,"mainTitle":17372,"subtitle":363,"heroImage":17387,"ctaButton":386,"ctaLink":387},[343],{"data":17373,"content":17374,"nodeType":74},{},[17375,17381],{"data":17376,"content":17377,"nodeType":356},{},[17378],{"data":17379,"marks":17380,"value":355,"nodeType":82},{},[],{"data":17382,"content":17383,"nodeType":87},{},[17384],{"data":17385,"marks":17386,"value":235,"nodeType":82},{},[],{"metadata":17388,"sys":17391,"fields":17396},{"tags":17389,"concepts":17390},[],[],{"space":17392,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17394,"publishedVersion":62,"revision":44,"locale":29},{"sys":17393},{"type":12,"linkType":13,"id":14},{"sys":17395},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17397},{"url":378,"details":17398,"fileName":384,"contentType":385},{"size":380,"image":17399},{"width":382,"height":383},{"sys":17401,"fields":17404},{"id":17402,"createdAt":17403},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":17405,"slug":17406,"articleIntro":17405,"category":17407},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[17408],{"metadata":17409,"sys":17412,"fields":17419},{"tags":17410,"concepts":17411},[],[],{"space":17413,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17415,"publishedVersion":334,"revision":62,"contentType":17417,"locale":29},{"sys":17414},{"type":12,"linkType":13,"id":14},{"sys":17416},{"id":21,"type":12,"linkType":22},{"sys":17418},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17420,"metaTitle":344,"metaDescription":345,"mainTitle":17421,"subtitle":363,"heroImage":17436,"ctaButton":386,"ctaLink":387},[343],{"data":17422,"content":17423,"nodeType":74},{},[17424,17430],{"data":17425,"content":17426,"nodeType":356},{},[17427],{"data":17428,"marks":17429,"value":355,"nodeType":82},{},[],{"data":17431,"content":17432,"nodeType":87},{},[17433],{"data":17434,"marks":17435,"value":235,"nodeType":82},{},[],{"metadata":17437,"sys":17440,"fields":17445},{"tags":17438,"concepts":17439},[],[],{"space":17441,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17443,"publishedVersion":62,"revision":44,"locale":29},{"sys":17442},{"type":12,"linkType":13,"id":14},{"sys":17444},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17446},{"url":378,"details":17447,"fileName":384,"contentType":385},{"size":380,"image":17448},{"width":382,"height":383},{"sys":17450,"fields":17453},{"id":17451,"createdAt":17452},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":17454,"slug":17455,"articleIntro":17454,"category":17456},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[17457],{"metadata":17458,"sys":17461,"fields":17468},{"tags":17459,"concepts":17460},[],[],{"space":17462,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17464,"publishedVersion":334,"revision":62,"contentType":17466,"locale":29},{"sys":17463},{"type":12,"linkType":13,"id":14},{"sys":17465},{"id":21,"type":12,"linkType":22},{"sys":17467},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17469,"metaTitle":344,"metaDescription":345,"mainTitle":17470,"subtitle":363,"heroImage":17485,"ctaButton":386,"ctaLink":387},[343],{"data":17471,"content":17472,"nodeType":74},{},[17473,17479],{"data":17474,"content":17475,"nodeType":356},{},[17476],{"data":17477,"marks":17478,"value":355,"nodeType":82},{},[],{"data":17480,"content":17481,"nodeType":87},{},[17482],{"data":17483,"marks":17484,"value":235,"nodeType":82},{},[],{"metadata":17486,"sys":17489,"fields":17494},{"tags":17487,"concepts":17488},[],[],{"space":17490,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17492,"publishedVersion":62,"revision":44,"locale":29},{"sys":17491},{"type":12,"linkType":13,"id":14},{"sys":17493},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17495},{"url":378,"details":17496,"fileName":384,"contentType":385},{"size":380,"image":17497},{"width":382,"height":383},{"sys":17499,"fields":17502},{"id":17500,"createdAt":17501},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":17503,"slug":17504,"articleIntro":17503,"category":17505},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[17506],{"metadata":17507,"sys":17510,"fields":17517},{"tags":17508,"concepts":17509},[],[],{"space":17511,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17513,"publishedVersion":334,"revision":62,"contentType":17515,"locale":29},{"sys":17512},{"type":12,"linkType":13,"id":14},{"sys":17514},{"id":21,"type":12,"linkType":22},{"sys":17516},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17518,"metaTitle":344,"metaDescription":345,"mainTitle":17519,"subtitle":363,"heroImage":17534,"ctaButton":386,"ctaLink":387},[343],{"data":17520,"content":17521,"nodeType":74},{},[17522,17528],{"data":17523,"content":17524,"nodeType":356},{},[17525],{"data":17526,"marks":17527,"value":355,"nodeType":82},{},[],{"data":17529,"content":17530,"nodeType":87},{},[17531],{"data":17532,"marks":17533,"value":235,"nodeType":82},{},[],{"metadata":17535,"sys":17538,"fields":17543},{"tags":17536,"concepts":17537},[],[],{"space":17539,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17541,"publishedVersion":62,"revision":44,"locale":29},{"sys":17540},{"type":12,"linkType":13,"id":14},{"sys":17542},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17544},{"url":378,"details":17545,"fileName":384,"contentType":385},{"size":380,"image":17546},{"width":382,"height":383},{"sys":17548,"fields":17551},{"id":17549,"createdAt":17550},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":17552,"slug":17553,"articleIntro":-1,"category":17554},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[17555],{"metadata":17556,"sys":17559,"fields":17566},{"tags":17557,"concepts":17558},[],[],{"space":17560,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17562,"publishedVersion":334,"revision":62,"contentType":17564,"locale":29},{"sys":17561},{"type":12,"linkType":13,"id":14},{"sys":17563},{"id":21,"type":12,"linkType":22},{"sys":17565},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17567,"metaTitle":344,"metaDescription":345,"mainTitle":17568,"subtitle":363,"heroImage":17583,"ctaButton":386,"ctaLink":387},[343],{"data":17569,"content":17570,"nodeType":74},{},[17571,17577],{"data":17572,"content":17573,"nodeType":356},{},[17574],{"data":17575,"marks":17576,"value":355,"nodeType":82},{},[],{"data":17578,"content":17579,"nodeType":87},{},[17580],{"data":17581,"marks":17582,"value":235,"nodeType":82},{},[],{"metadata":17584,"sys":17587,"fields":17592},{"tags":17585,"concepts":17586},[],[],{"space":17588,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17590,"publishedVersion":62,"revision":44,"locale":29},{"sys":17589},{"type":12,"linkType":13,"id":14},{"sys":17591},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17593},{"url":378,"details":17594,"fileName":384,"contentType":385},{"size":380,"image":17595},{"width":382,"height":383},{"sys":17597,"fields":17600},{"id":17598,"createdAt":17599},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":17601,"slug":17602,"articleIntro":-1,"category":17603},"Compte 71 - Production stockée","compte-71-production-stockee",[17604],{"metadata":17605,"sys":17608,"fields":17615},{"tags":17606,"concepts":17607},[],[],{"space":17609,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17611,"publishedVersion":334,"revision":62,"contentType":17613,"locale":29},{"sys":17610},{"type":12,"linkType":13,"id":14},{"sys":17612},{"id":21,"type":12,"linkType":22},{"sys":17614},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17616,"metaTitle":344,"metaDescription":345,"mainTitle":17617,"subtitle":363,"heroImage":17632,"ctaButton":386,"ctaLink":387},[343],{"data":17618,"content":17619,"nodeType":74},{},[17620,17626],{"data":17621,"content":17622,"nodeType":356},{},[17623],{"data":17624,"marks":17625,"value":355,"nodeType":82},{},[],{"data":17627,"content":17628,"nodeType":87},{},[17629],{"data":17630,"marks":17631,"value":235,"nodeType":82},{},[],{"metadata":17633,"sys":17636,"fields":17641},{"tags":17634,"concepts":17635},[],[],{"space":17637,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17639,"publishedVersion":62,"revision":44,"locale":29},{"sys":17638},{"type":12,"linkType":13,"id":14},{"sys":17640},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17642},{"url":378,"details":17643,"fileName":384,"contentType":385},{"size":380,"image":17644},{"width":382,"height":383},{"sys":17646,"fields":17649},{"id":17647,"createdAt":17648},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":17650,"slug":17651,"articleIntro":17650,"category":17652},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[17653],{"metadata":17654,"sys":17657,"fields":17664},{"tags":17655,"concepts":17656},[],[],{"space":17658,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17660,"publishedVersion":334,"revision":62,"contentType":17662,"locale":29},{"sys":17659},{"type":12,"linkType":13,"id":14},{"sys":17661},{"id":21,"type":12,"linkType":22},{"sys":17663},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17665,"metaTitle":344,"metaDescription":345,"mainTitle":17666,"subtitle":363,"heroImage":17681,"ctaButton":386,"ctaLink":387},[343],{"data":17667,"content":17668,"nodeType":74},{},[17669,17675],{"data":17670,"content":17671,"nodeType":356},{},[17672],{"data":17673,"marks":17674,"value":355,"nodeType":82},{},[],{"data":17676,"content":17677,"nodeType":87},{},[17678],{"data":17679,"marks":17680,"value":235,"nodeType":82},{},[],{"metadata":17682,"sys":17685,"fields":17690},{"tags":17683,"concepts":17684},[],[],{"space":17686,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17688,"publishedVersion":62,"revision":44,"locale":29},{"sys":17687},{"type":12,"linkType":13,"id":14},{"sys":17689},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17691},{"url":378,"details":17692,"fileName":384,"contentType":385},{"size":380,"image":17693},{"width":382,"height":383},{"sys":17695,"fields":17698},{"id":17696,"createdAt":17697},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":17699,"slug":17700,"articleIntro":17699,"category":17701},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[17702],{"metadata":17703,"sys":17706,"fields":17713},{"tags":17704,"concepts":17705},[],[],{"space":17707,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17709,"publishedVersion":334,"revision":62,"contentType":17711,"locale":29},{"sys":17708},{"type":12,"linkType":13,"id":14},{"sys":17710},{"id":21,"type":12,"linkType":22},{"sys":17712},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17714,"metaTitle":344,"metaDescription":345,"mainTitle":17715,"subtitle":363,"heroImage":17730,"ctaButton":386,"ctaLink":387},[343],{"data":17716,"content":17717,"nodeType":74},{},[17718,17724],{"data":17719,"content":17720,"nodeType":356},{},[17721],{"data":17722,"marks":17723,"value":355,"nodeType":82},{},[],{"data":17725,"content":17726,"nodeType":87},{},[17727],{"data":17728,"marks":17729,"value":235,"nodeType":82},{},[],{"metadata":17731,"sys":17734,"fields":17739},{"tags":17732,"concepts":17733},[],[],{"space":17735,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17737,"publishedVersion":62,"revision":44,"locale":29},{"sys":17736},{"type":12,"linkType":13,"id":14},{"sys":17738},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17740},{"url":378,"details":17741,"fileName":384,"contentType":385},{"size":380,"image":17742},{"width":382,"height":383},{"sys":17744,"fields":17747},{"id":17745,"createdAt":17746},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":17748,"slug":17749,"articleIntro":17748,"category":17750},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[17751],{"metadata":17752,"sys":17755,"fields":17762},{"tags":17753,"concepts":17754},[],[],{"space":17756,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17758,"publishedVersion":334,"revision":62,"contentType":17760,"locale":29},{"sys":17757},{"type":12,"linkType":13,"id":14},{"sys":17759},{"id":21,"type":12,"linkType":22},{"sys":17761},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17763,"metaTitle":344,"metaDescription":345,"mainTitle":17764,"subtitle":363,"heroImage":17779,"ctaButton":386,"ctaLink":387},[343],{"data":17765,"content":17766,"nodeType":74},{},[17767,17773],{"data":17768,"content":17769,"nodeType":356},{},[17770],{"data":17771,"marks":17772,"value":355,"nodeType":82},{},[],{"data":17774,"content":17775,"nodeType":87},{},[17776],{"data":17777,"marks":17778,"value":235,"nodeType":82},{},[],{"metadata":17780,"sys":17783,"fields":17788},{"tags":17781,"concepts":17782},[],[],{"space":17784,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17786,"publishedVersion":62,"revision":44,"locale":29},{"sys":17785},{"type":12,"linkType":13,"id":14},{"sys":17787},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17789},{"url":378,"details":17790,"fileName":384,"contentType":385},{"size":380,"image":17791},{"width":382,"height":383},{"sys":17793,"fields":17796},{"id":17794,"createdAt":17795},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":17797,"slug":17798,"articleIntro":17797,"category":17799},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[17800],{"metadata":17801,"sys":17804,"fields":17811},{"tags":17802,"concepts":17803},[],[],{"space":17805,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17807,"publishedVersion":334,"revision":62,"contentType":17809,"locale":29},{"sys":17806},{"type":12,"linkType":13,"id":14},{"sys":17808},{"id":21,"type":12,"linkType":22},{"sys":17810},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17812,"metaTitle":344,"metaDescription":345,"mainTitle":17813,"subtitle":363,"heroImage":17828,"ctaButton":386,"ctaLink":387},[343],{"data":17814,"content":17815,"nodeType":74},{},[17816,17822],{"data":17817,"content":17818,"nodeType":356},{},[17819],{"data":17820,"marks":17821,"value":355,"nodeType":82},{},[],{"data":17823,"content":17824,"nodeType":87},{},[17825],{"data":17826,"marks":17827,"value":235,"nodeType":82},{},[],{"metadata":17829,"sys":17832,"fields":17837},{"tags":17830,"concepts":17831},[],[],{"space":17833,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17835,"publishedVersion":62,"revision":44,"locale":29},{"sys":17834},{"type":12,"linkType":13,"id":14},{"sys":17836},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17838},{"url":378,"details":17839,"fileName":384,"contentType":385},{"size":380,"image":17840},{"width":382,"height":383},{"sys":17842,"fields":17845},{"id":17843,"createdAt":17844},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":17846,"slug":17847,"articleIntro":17846,"category":17848},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[17849],{"metadata":17850,"sys":17853,"fields":17860},{"tags":17851,"concepts":17852},[],[],{"space":17854,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17856,"publishedVersion":334,"revision":62,"contentType":17858,"locale":29},{"sys":17855},{"type":12,"linkType":13,"id":14},{"sys":17857},{"id":21,"type":12,"linkType":22},{"sys":17859},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17861,"metaTitle":344,"metaDescription":345,"mainTitle":17862,"subtitle":363,"heroImage":17877,"ctaButton":386,"ctaLink":387},[343],{"data":17863,"content":17864,"nodeType":74},{},[17865,17871],{"data":17866,"content":17867,"nodeType":356},{},[17868],{"data":17869,"marks":17870,"value":355,"nodeType":82},{},[],{"data":17872,"content":17873,"nodeType":87},{},[17874],{"data":17875,"marks":17876,"value":235,"nodeType":82},{},[],{"metadata":17878,"sys":17881,"fields":17886},{"tags":17879,"concepts":17880},[],[],{"space":17882,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17884,"publishedVersion":62,"revision":44,"locale":29},{"sys":17883},{"type":12,"linkType":13,"id":14},{"sys":17885},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17887},{"url":378,"details":17888,"fileName":384,"contentType":385},{"size":380,"image":17889},{"width":382,"height":383},{"sys":17891,"fields":17894},{"id":17892,"createdAt":17893},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":17895,"slug":17896,"articleIntro":-1,"category":17897},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[17898],{"metadata":17899,"sys":17902,"fields":17909},{"tags":17900,"concepts":17901},[],[],{"space":17903,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17905,"publishedVersion":334,"revision":62,"contentType":17907,"locale":29},{"sys":17904},{"type":12,"linkType":13,"id":14},{"sys":17906},{"id":21,"type":12,"linkType":22},{"sys":17908},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17910,"metaTitle":344,"metaDescription":345,"mainTitle":17911,"subtitle":363,"heroImage":17926,"ctaButton":386,"ctaLink":387},[343],{"data":17912,"content":17913,"nodeType":74},{},[17914,17920],{"data":17915,"content":17916,"nodeType":356},{},[17917],{"data":17918,"marks":17919,"value":355,"nodeType":82},{},[],{"data":17921,"content":17922,"nodeType":87},{},[17923],{"data":17924,"marks":17925,"value":235,"nodeType":82},{},[],{"metadata":17927,"sys":17930,"fields":17935},{"tags":17928,"concepts":17929},[],[],{"space":17931,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17933,"publishedVersion":62,"revision":44,"locale":29},{"sys":17932},{"type":12,"linkType":13,"id":14},{"sys":17934},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17936},{"url":378,"details":17937,"fileName":384,"contentType":385},{"size":380,"image":17938},{"width":382,"height":383},{"sys":17940,"fields":17943},{"id":17941,"createdAt":17942},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":17944,"slug":17945,"articleIntro":-1,"category":17946},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[17947],{"metadata":17948,"sys":17951,"fields":17958},{"tags":17949,"concepts":17950},[],[],{"space":17952,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17954,"publishedVersion":334,"revision":62,"contentType":17956,"locale":29},{"sys":17953},{"type":12,"linkType":13,"id":14},{"sys":17955},{"id":21,"type":12,"linkType":22},{"sys":17957},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17959,"metaTitle":344,"metaDescription":345,"mainTitle":17960,"subtitle":363,"heroImage":17975,"ctaButton":386,"ctaLink":387},[343],{"data":17961,"content":17962,"nodeType":74},{},[17963,17969],{"data":17964,"content":17965,"nodeType":356},{},[17966],{"data":17967,"marks":17968,"value":355,"nodeType":82},{},[],{"data":17970,"content":17971,"nodeType":87},{},[17972],{"data":17973,"marks":17974,"value":235,"nodeType":82},{},[],{"metadata":17976,"sys":17979,"fields":17984},{"tags":17977,"concepts":17978},[],[],{"space":17980,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":17982,"publishedVersion":62,"revision":44,"locale":29},{"sys":17981},{"type":12,"linkType":13,"id":14},{"sys":17983},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":17985},{"url":378,"details":17986,"fileName":384,"contentType":385},{"size":380,"image":17987},{"width":382,"height":383},{"sys":17989,"fields":17992},{"id":17990,"createdAt":17991},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":17993,"slug":17994,"articleIntro":17993,"category":17995},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[17996],{"metadata":17997,"sys":18000,"fields":18007},{"tags":17998,"concepts":17999},[],[],{"space":18001,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18003,"publishedVersion":334,"revision":62,"contentType":18005,"locale":29},{"sys":18002},{"type":12,"linkType":13,"id":14},{"sys":18004},{"id":21,"type":12,"linkType":22},{"sys":18006},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18008,"metaTitle":344,"metaDescription":345,"mainTitle":18009,"subtitle":363,"heroImage":18024,"ctaButton":386,"ctaLink":387},[343],{"data":18010,"content":18011,"nodeType":74},{},[18012,18018],{"data":18013,"content":18014,"nodeType":356},{},[18015],{"data":18016,"marks":18017,"value":355,"nodeType":82},{},[],{"data":18019,"content":18020,"nodeType":87},{},[18021],{"data":18022,"marks":18023,"value":235,"nodeType":82},{},[],{"metadata":18025,"sys":18028,"fields":18033},{"tags":18026,"concepts":18027},[],[],{"space":18029,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18031,"publishedVersion":62,"revision":44,"locale":29},{"sys":18030},{"type":12,"linkType":13,"id":14},{"sys":18032},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18034},{"url":378,"details":18035,"fileName":384,"contentType":385},{"size":380,"image":18036},{"width":382,"height":383},{"sys":18038,"fields":18041},{"id":18039,"createdAt":18040},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":18042,"slug":18043,"articleIntro":18042,"category":18044},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[18045],{"metadata":18046,"sys":18049,"fields":18056},{"tags":18047,"concepts":18048},[],[],{"space":18050,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18052,"publishedVersion":334,"revision":62,"contentType":18054,"locale":29},{"sys":18051},{"type":12,"linkType":13,"id":14},{"sys":18053},{"id":21,"type":12,"linkType":22},{"sys":18055},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18057,"metaTitle":344,"metaDescription":345,"mainTitle":18058,"subtitle":363,"heroImage":18073,"ctaButton":386,"ctaLink":387},[343],{"data":18059,"content":18060,"nodeType":74},{},[18061,18067],{"data":18062,"content":18063,"nodeType":356},{},[18064],{"data":18065,"marks":18066,"value":355,"nodeType":82},{},[],{"data":18068,"content":18069,"nodeType":87},{},[18070],{"data":18071,"marks":18072,"value":235,"nodeType":82},{},[],{"metadata":18074,"sys":18077,"fields":18082},{"tags":18075,"concepts":18076},[],[],{"space":18078,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18080,"publishedVersion":62,"revision":44,"locale":29},{"sys":18079},{"type":12,"linkType":13,"id":14},{"sys":18081},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18083},{"url":378,"details":18084,"fileName":384,"contentType":385},{"size":380,"image":18085},{"width":382,"height":383},{"sys":18087,"fields":18090},{"id":18088,"createdAt":18089},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":18091,"slug":18092,"articleIntro":18091,"category":18093},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[18094],{"metadata":18095,"sys":18098,"fields":18105},{"tags":18096,"concepts":18097},[],[],{"space":18099,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18101,"publishedVersion":334,"revision":62,"contentType":18103,"locale":29},{"sys":18100},{"type":12,"linkType":13,"id":14},{"sys":18102},{"id":21,"type":12,"linkType":22},{"sys":18104},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18106,"metaTitle":344,"metaDescription":345,"mainTitle":18107,"subtitle":363,"heroImage":18122,"ctaButton":386,"ctaLink":387},[343],{"data":18108,"content":18109,"nodeType":74},{},[18110,18116],{"data":18111,"content":18112,"nodeType":356},{},[18113],{"data":18114,"marks":18115,"value":355,"nodeType":82},{},[],{"data":18117,"content":18118,"nodeType":87},{},[18119],{"data":18120,"marks":18121,"value":235,"nodeType":82},{},[],{"metadata":18123,"sys":18126,"fields":18131},{"tags":18124,"concepts":18125},[],[],{"space":18127,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18129,"publishedVersion":62,"revision":44,"locale":29},{"sys":18128},{"type":12,"linkType":13,"id":14},{"sys":18130},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18132},{"url":378,"details":18133,"fileName":384,"contentType":385},{"size":380,"image":18134},{"width":382,"height":383},{"sys":18136,"fields":18139},{"id":18137,"createdAt":18138},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":18140,"slug":18141,"articleIntro":-1,"category":18142},"Compte 628 - Divers","compte-628-divers",[18143],{"metadata":18144,"sys":18147,"fields":18154},{"tags":18145,"concepts":18146},[],[],{"space":18148,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18150,"publishedVersion":334,"revision":62,"contentType":18152,"locale":29},{"sys":18149},{"type":12,"linkType":13,"id":14},{"sys":18151},{"id":21,"type":12,"linkType":22},{"sys":18153},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18155,"metaTitle":344,"metaDescription":345,"mainTitle":18156,"subtitle":363,"heroImage":18171,"ctaButton":386,"ctaLink":387},[343],{"data":18157,"content":18158,"nodeType":74},{},[18159,18165],{"data":18160,"content":18161,"nodeType":356},{},[18162],{"data":18163,"marks":18164,"value":355,"nodeType":82},{},[],{"data":18166,"content":18167,"nodeType":87},{},[18168],{"data":18169,"marks":18170,"value":235,"nodeType":82},{},[],{"metadata":18172,"sys":18175,"fields":18180},{"tags":18173,"concepts":18174},[],[],{"space":18176,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18178,"publishedVersion":62,"revision":44,"locale":29},{"sys":18177},{"type":12,"linkType":13,"id":14},{"sys":18179},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18181},{"url":378,"details":18182,"fileName":384,"contentType":385},{"size":380,"image":18183},{"width":382,"height":383},{"sys":18185,"fields":18188},{"id":18186,"createdAt":18187},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":18189,"slug":18190,"articleIntro":18189,"category":18191},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[18192],{"metadata":18193,"sys":18196,"fields":18203},{"tags":18194,"concepts":18195},[],[],{"space":18197,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18199,"publishedVersion":334,"revision":62,"contentType":18201,"locale":29},{"sys":18198},{"type":12,"linkType":13,"id":14},{"sys":18200},{"id":21,"type":12,"linkType":22},{"sys":18202},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18204,"metaTitle":344,"metaDescription":345,"mainTitle":18205,"subtitle":363,"heroImage":18220,"ctaButton":386,"ctaLink":387},[343],{"data":18206,"content":18207,"nodeType":74},{},[18208,18214],{"data":18209,"content":18210,"nodeType":356},{},[18211],{"data":18212,"marks":18213,"value":355,"nodeType":82},{},[],{"data":18215,"content":18216,"nodeType":87},{},[18217],{"data":18218,"marks":18219,"value":235,"nodeType":82},{},[],{"metadata":18221,"sys":18224,"fields":18229},{"tags":18222,"concepts":18223},[],[],{"space":18225,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18227,"publishedVersion":62,"revision":44,"locale":29},{"sys":18226},{"type":12,"linkType":13,"id":14},{"sys":18228},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18230},{"url":378,"details":18231,"fileName":384,"contentType":385},{"size":380,"image":18232},{"width":382,"height":383},{"sys":18234,"fields":18237},{"id":18235,"createdAt":18236},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":18238,"slug":18239,"articleIntro":18238,"category":18240},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[18241],{"metadata":18242,"sys":18245,"fields":18252},{"tags":18243,"concepts":18244},[],[],{"space":18246,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18248,"publishedVersion":334,"revision":62,"contentType":18250,"locale":29},{"sys":18247},{"type":12,"linkType":13,"id":14},{"sys":18249},{"id":21,"type":12,"linkType":22},{"sys":18251},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18253,"metaTitle":344,"metaDescription":345,"mainTitle":18254,"subtitle":363,"heroImage":18269,"ctaButton":386,"ctaLink":387},[343],{"data":18255,"content":18256,"nodeType":74},{},[18257,18263],{"data":18258,"content":18259,"nodeType":356},{},[18260],{"data":18261,"marks":18262,"value":355,"nodeType":82},{},[],{"data":18264,"content":18265,"nodeType":87},{},[18266],{"data":18267,"marks":18268,"value":235,"nodeType":82},{},[],{"metadata":18270,"sys":18273,"fields":18278},{"tags":18271,"concepts":18272},[],[],{"space":18274,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18276,"publishedVersion":62,"revision":44,"locale":29},{"sys":18275},{"type":12,"linkType":13,"id":14},{"sys":18277},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18279},{"url":378,"details":18280,"fileName":384,"contentType":385},{"size":380,"image":18281},{"width":382,"height":383},{"sys":18283,"fields":18286},{"id":18284,"createdAt":18285},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":18287,"slug":18288,"articleIntro":18287,"category":18289},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[18290],{"metadata":18291,"sys":18294,"fields":18301},{"tags":18292,"concepts":18293},[],[],{"space":18295,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18297,"publishedVersion":334,"revision":62,"contentType":18299,"locale":29},{"sys":18296},{"type":12,"linkType":13,"id":14},{"sys":18298},{"id":21,"type":12,"linkType":22},{"sys":18300},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18302,"metaTitle":344,"metaDescription":345,"mainTitle":18303,"subtitle":363,"heroImage":18318,"ctaButton":386,"ctaLink":387},[343],{"data":18304,"content":18305,"nodeType":74},{},[18306,18312],{"data":18307,"content":18308,"nodeType":356},{},[18309],{"data":18310,"marks":18311,"value":355,"nodeType":82},{},[],{"data":18313,"content":18314,"nodeType":87},{},[18315],{"data":18316,"marks":18317,"value":235,"nodeType":82},{},[],{"metadata":18319,"sys":18322,"fields":18327},{"tags":18320,"concepts":18321},[],[],{"space":18323,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18325,"publishedVersion":62,"revision":44,"locale":29},{"sys":18324},{"type":12,"linkType":13,"id":14},{"sys":18326},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18328},{"url":378,"details":18329,"fileName":384,"contentType":385},{"size":380,"image":18330},{"width":382,"height":383},{"sys":18332,"fields":18335},{"id":18333,"createdAt":18334},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":18336,"slug":18337,"articleIntro":18338,"category":18339},"Comment comptabiliser des amendes et pénalités ?","comment-comptabiliser-des-amendes-et-penalites","La comptabilisation des amendes et pénalités en entreprise peut prêter à confusion, notamment sur le choix du compte comptable approprié, leur traitement fiscal ou encore selon la personne concernée : le salarié ou le dirigeant. Dans cet article, nous vous expliquons comment enregistrer correctement ces dépenses dans vos écritures comptables et quels sont les risques liés à une mauvaise prise en charge dans votre comptabilité.\n",[18340],{"metadata":18341,"sys":18344,"fields":18351},{"tags":18342,"concepts":18343},[],[],{"space":18345,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18347,"publishedVersion":334,"revision":62,"contentType":18349,"locale":29},{"sys":18346},{"type":12,"linkType":13,"id":14},{"sys":18348},{"id":21,"type":12,"linkType":22},{"sys":18350},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18352,"metaTitle":344,"metaDescription":345,"mainTitle":18353,"subtitle":363,"heroImage":18368,"ctaButton":386,"ctaLink":387},[343],{"data":18354,"content":18355,"nodeType":74},{},[18356,18362],{"data":18357,"content":18358,"nodeType":356},{},[18359],{"data":18360,"marks":18361,"value":355,"nodeType":82},{},[],{"data":18363,"content":18364,"nodeType":87},{},[18365],{"data":18366,"marks":18367,"value":235,"nodeType":82},{},[],{"metadata":18369,"sys":18372,"fields":18377},{"tags":18370,"concepts":18371},[],[],{"space":18373,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18375,"publishedVersion":62,"revision":44,"locale":29},{"sys":18374},{"type":12,"linkType":13,"id":14},{"sys":18376},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18378},{"url":378,"details":18379,"fileName":384,"contentType":385},{"size":380,"image":18380},{"width":382,"height":383},{"sys":18382,"fields":18385},{"id":18383,"createdAt":18384},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":18386,"slug":18387,"articleIntro":18386,"category":18388},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[18389],{"metadata":18390,"sys":18393,"fields":18400},{"tags":18391,"concepts":18392},[],[],{"space":18394,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18396,"publishedVersion":334,"revision":62,"contentType":18398,"locale":29},{"sys":18395},{"type":12,"linkType":13,"id":14},{"sys":18397},{"id":21,"type":12,"linkType":22},{"sys":18399},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18401,"metaTitle":344,"metaDescription":345,"mainTitle":18402,"subtitle":363,"heroImage":18417,"ctaButton":386,"ctaLink":387},[343],{"data":18403,"content":18404,"nodeType":74},{},[18405,18411],{"data":18406,"content":18407,"nodeType":356},{},[18408],{"data":18409,"marks":18410,"value":355,"nodeType":82},{},[],{"data":18412,"content":18413,"nodeType":87},{},[18414],{"data":18415,"marks":18416,"value":235,"nodeType":82},{},[],{"metadata":18418,"sys":18421,"fields":18426},{"tags":18419,"concepts":18420},[],[],{"space":18422,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18424,"publishedVersion":62,"revision":44,"locale":29},{"sys":18423},{"type":12,"linkType":13,"id":14},{"sys":18425},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18427},{"url":378,"details":18428,"fileName":384,"contentType":385},{"size":380,"image":18429},{"width":382,"height":383},{"sys":18431,"fields":18434},{"id":18432,"createdAt":18433},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":18435,"slug":18436,"articleIntro":18435,"category":18437},"6378 - Taxes diverses","compte-6378-taxes-diverses",[18438],{"metadata":18439,"sys":18442,"fields":18449},{"tags":18440,"concepts":18441},[],[],{"space":18443,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18445,"publishedVersion":334,"revision":62,"contentType":18447,"locale":29},{"sys":18444},{"type":12,"linkType":13,"id":14},{"sys":18446},{"id":21,"type":12,"linkType":22},{"sys":18448},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18450,"metaTitle":344,"metaDescription":345,"mainTitle":18451,"subtitle":363,"heroImage":18466,"ctaButton":386,"ctaLink":387},[343],{"data":18452,"content":18453,"nodeType":74},{},[18454,18460],{"data":18455,"content":18456,"nodeType":356},{},[18457],{"data":18458,"marks":18459,"value":355,"nodeType":82},{},[],{"data":18461,"content":18462,"nodeType":87},{},[18463],{"data":18464,"marks":18465,"value":235,"nodeType":82},{},[],{"metadata":18467,"sys":18470,"fields":18475},{"tags":18468,"concepts":18469},[],[],{"space":18471,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18473,"publishedVersion":62,"revision":44,"locale":29},{"sys":18472},{"type":12,"linkType":13,"id":14},{"sys":18474},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18476},{"url":378,"details":18477,"fileName":384,"contentType":385},{"size":380,"image":18478},{"width":382,"height":383},{"sys":18480,"fields":18483},{"id":18481,"createdAt":18482},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":18484,"slug":18485,"articleIntro":18484,"category":18486},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[18487],{"metadata":18488,"sys":18491,"fields":18498},{"tags":18489,"concepts":18490},[],[],{"space":18492,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18494,"publishedVersion":334,"revision":62,"contentType":18496,"locale":29},{"sys":18493},{"type":12,"linkType":13,"id":14},{"sys":18495},{"id":21,"type":12,"linkType":22},{"sys":18497},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18499,"metaTitle":344,"metaDescription":345,"mainTitle":18500,"subtitle":363,"heroImage":18515,"ctaButton":386,"ctaLink":387},[343],{"data":18501,"content":18502,"nodeType":74},{},[18503,18509],{"data":18504,"content":18505,"nodeType":356},{},[18506],{"data":18507,"marks":18508,"value":355,"nodeType":82},{},[],{"data":18510,"content":18511,"nodeType":87},{},[18512],{"data":18513,"marks":18514,"value":235,"nodeType":82},{},[],{"metadata":18516,"sys":18519,"fields":18524},{"tags":18517,"concepts":18518},[],[],{"space":18520,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18522,"publishedVersion":62,"revision":44,"locale":29},{"sys":18521},{"type":12,"linkType":13,"id":14},{"sys":18523},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18525},{"url":378,"details":18526,"fileName":384,"contentType":385},{"size":380,"image":18527},{"width":382,"height":383},{"sys":18529,"fields":18532},{"id":18530,"createdAt":18531},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":18533,"slug":18534,"articleIntro":-1,"category":18535},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[18536],{"metadata":18537,"sys":18540,"fields":18547},{"tags":18538,"concepts":18539},[],[],{"space":18541,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18543,"publishedVersion":334,"revision":62,"contentType":18545,"locale":29},{"sys":18542},{"type":12,"linkType":13,"id":14},{"sys":18544},{"id":21,"type":12,"linkType":22},{"sys":18546},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18548,"metaTitle":344,"metaDescription":345,"mainTitle":18549,"subtitle":363,"heroImage":18564,"ctaButton":386,"ctaLink":387},[343],{"data":18550,"content":18551,"nodeType":74},{},[18552,18558],{"data":18553,"content":18554,"nodeType":356},{},[18555],{"data":18556,"marks":18557,"value":355,"nodeType":82},{},[],{"data":18559,"content":18560,"nodeType":87},{},[18561],{"data":18562,"marks":18563,"value":235,"nodeType":82},{},[],{"metadata":18565,"sys":18568,"fields":18573},{"tags":18566,"concepts":18567},[],[],{"space":18569,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18571,"publishedVersion":62,"revision":44,"locale":29},{"sys":18570},{"type":12,"linkType":13,"id":14},{"sys":18572},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18574},{"url":378,"details":18575,"fileName":384,"contentType":385},{"size":380,"image":18576},{"width":382,"height":383},{"sys":18578,"fields":18581},{"id":18579,"createdAt":18580},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":18582,"slug":18583,"articleIntro":18582,"category":18584},"668 - Autres charges financières","compte-668-autres-charges-financieres",[18585],{"metadata":18586,"sys":18589,"fields":18596},{"tags":18587,"concepts":18588},[],[],{"space":18590,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18592,"publishedVersion":334,"revision":62,"contentType":18594,"locale":29},{"sys":18591},{"type":12,"linkType":13,"id":14},{"sys":18593},{"id":21,"type":12,"linkType":22},{"sys":18595},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18597,"metaTitle":344,"metaDescription":345,"mainTitle":18598,"subtitle":363,"heroImage":18613,"ctaButton":386,"ctaLink":387},[343],{"data":18599,"content":18600,"nodeType":74},{},[18601,18607],{"data":18602,"content":18603,"nodeType":356},{},[18604],{"data":18605,"marks":18606,"value":355,"nodeType":82},{},[],{"data":18608,"content":18609,"nodeType":87},{},[18610],{"data":18611,"marks":18612,"value":235,"nodeType":82},{},[],{"metadata":18614,"sys":18617,"fields":18622},{"tags":18615,"concepts":18616},[],[],{"space":18618,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18620,"publishedVersion":62,"revision":44,"locale":29},{"sys":18619},{"type":12,"linkType":13,"id":14},{"sys":18621},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18623},{"url":378,"details":18624,"fileName":384,"contentType":385},{"size":380,"image":18625},{"width":382,"height":383},{"sys":18627,"fields":18630},{"id":18628,"createdAt":18629},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":18631,"slug":18632,"articleIntro":18631,"category":18633},"475 - Comptes d'attente","compte-475-comptes-d-attente",[18634],{"metadata":18635,"sys":18638,"fields":18645},{"tags":18636,"concepts":18637},[],[],{"space":18639,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18641,"publishedVersion":334,"revision":62,"contentType":18643,"locale":29},{"sys":18640},{"type":12,"linkType":13,"id":14},{"sys":18642},{"id":21,"type":12,"linkType":22},{"sys":18644},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18646,"metaTitle":344,"metaDescription":345,"mainTitle":18647,"subtitle":363,"heroImage":18662,"ctaButton":386,"ctaLink":387},[343],{"data":18648,"content":18649,"nodeType":74},{},[18650,18656],{"data":18651,"content":18652,"nodeType":356},{},[18653],{"data":18654,"marks":18655,"value":355,"nodeType":82},{},[],{"data":18657,"content":18658,"nodeType":87},{},[18659],{"data":18660,"marks":18661,"value":235,"nodeType":82},{},[],{"metadata":18663,"sys":18666,"fields":18671},{"tags":18664,"concepts":18665},[],[],{"space":18667,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18669,"publishedVersion":62,"revision":44,"locale":29},{"sys":18668},{"type":12,"linkType":13,"id":14},{"sys":18670},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18672},{"url":378,"details":18673,"fileName":384,"contentType":385},{"size":380,"image":18674},{"width":382,"height":383},{"sys":18676,"fields":18679},{"id":18677,"createdAt":18678},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":18680,"slug":18681,"articleIntro":18680,"category":18682},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[18683],{"metadata":18684,"sys":18687,"fields":18694},{"tags":18685,"concepts":18686},[],[],{"space":18688,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18690,"publishedVersion":334,"revision":62,"contentType":18692,"locale":29},{"sys":18689},{"type":12,"linkType":13,"id":14},{"sys":18691},{"id":21,"type":12,"linkType":22},{"sys":18693},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18695,"metaTitle":344,"metaDescription":345,"mainTitle":18696,"subtitle":363,"heroImage":18711,"ctaButton":386,"ctaLink":387},[343],{"data":18697,"content":18698,"nodeType":74},{},[18699,18705],{"data":18700,"content":18701,"nodeType":356},{},[18702],{"data":18703,"marks":18704,"value":355,"nodeType":82},{},[],{"data":18706,"content":18707,"nodeType":87},{},[18708],{"data":18709,"marks":18710,"value":235,"nodeType":82},{},[],{"metadata":18712,"sys":18715,"fields":18720},{"tags":18713,"concepts":18714},[],[],{"space":18716,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18718,"publishedVersion":62,"revision":44,"locale":29},{"sys":18717},{"type":12,"linkType":13,"id":14},{"sys":18719},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18721},{"url":378,"details":18722,"fileName":384,"contentType":385},{"size":380,"image":18723},{"width":382,"height":383},{"sys":18725,"fields":18728},{"id":18726,"createdAt":18727},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":18729,"slug":18730,"articleIntro":18729,"category":18731},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[18732],{"metadata":18733,"sys":18736,"fields":18743},{"tags":18734,"concepts":18735},[],[],{"space":18737,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18739,"publishedVersion":334,"revision":62,"contentType":18741,"locale":29},{"sys":18738},{"type":12,"linkType":13,"id":14},{"sys":18740},{"id":21,"type":12,"linkType":22},{"sys":18742},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18744,"metaTitle":344,"metaDescription":345,"mainTitle":18745,"subtitle":363,"heroImage":18760,"ctaButton":386,"ctaLink":387},[343],{"data":18746,"content":18747,"nodeType":74},{},[18748,18754],{"data":18749,"content":18750,"nodeType":356},{},[18751],{"data":18752,"marks":18753,"value":355,"nodeType":82},{},[],{"data":18755,"content":18756,"nodeType":87},{},[18757],{"data":18758,"marks":18759,"value":235,"nodeType":82},{},[],{"metadata":18761,"sys":18764,"fields":18769},{"tags":18762,"concepts":18763},[],[],{"space":18765,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18767,"publishedVersion":62,"revision":44,"locale":29},{"sys":18766},{"type":12,"linkType":13,"id":14},{"sys":18768},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18770},{"url":378,"details":18771,"fileName":384,"contentType":385},{"size":380,"image":18772},{"width":382,"height":383},{"sys":18774,"fields":18777},{"id":18775,"createdAt":18776},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":18778,"slug":18779,"articleIntro":18778,"category":18780},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[18781],{"metadata":18782,"sys":18785,"fields":18792},{"tags":18783,"concepts":18784},[],[],{"space":18786,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18788,"publishedVersion":334,"revision":62,"contentType":18790,"locale":29},{"sys":18787},{"type":12,"linkType":13,"id":14},{"sys":18789},{"id":21,"type":12,"linkType":22},{"sys":18791},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18793,"metaTitle":344,"metaDescription":345,"mainTitle":18794,"subtitle":363,"heroImage":18809,"ctaButton":386,"ctaLink":387},[343],{"data":18795,"content":18796,"nodeType":74},{},[18797,18803],{"data":18798,"content":18799,"nodeType":356},{},[18800],{"data":18801,"marks":18802,"value":355,"nodeType":82},{},[],{"data":18804,"content":18805,"nodeType":87},{},[18806],{"data":18807,"marks":18808,"value":235,"nodeType":82},{},[],{"metadata":18810,"sys":18813,"fields":18818},{"tags":18811,"concepts":18812},[],[],{"space":18814,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18816,"publishedVersion":62,"revision":44,"locale":29},{"sys":18815},{"type":12,"linkType":13,"id":14},{"sys":18817},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18819},{"url":378,"details":18820,"fileName":384,"contentType":385},{"size":380,"image":18821},{"width":382,"height":383},{"sys":18823,"fields":18826},{"id":18824,"createdAt":18825},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":18827,"slug":18828,"articleIntro":18827,"category":18829},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[18830],{"metadata":18831,"sys":18834,"fields":18841},{"tags":18832,"concepts":18833},[],[],{"space":18835,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18837,"publishedVersion":334,"revision":62,"contentType":18839,"locale":29},{"sys":18836},{"type":12,"linkType":13,"id":14},{"sys":18838},{"id":21,"type":12,"linkType":22},{"sys":18840},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18842,"metaTitle":344,"metaDescription":345,"mainTitle":18843,"subtitle":363,"heroImage":18858,"ctaButton":386,"ctaLink":387},[343],{"data":18844,"content":18845,"nodeType":74},{},[18846,18852],{"data":18847,"content":18848,"nodeType":356},{},[18849],{"data":18850,"marks":18851,"value":355,"nodeType":82},{},[],{"data":18853,"content":18854,"nodeType":87},{},[18855],{"data":18856,"marks":18857,"value":235,"nodeType":82},{},[],{"metadata":18859,"sys":18862,"fields":18867},{"tags":18860,"concepts":18861},[],[],{"space":18863,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18865,"publishedVersion":62,"revision":44,"locale":29},{"sys":18864},{"type":12,"linkType":13,"id":14},{"sys":18866},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18868},{"url":378,"details":18869,"fileName":384,"contentType":385},{"size":380,"image":18870},{"width":382,"height":383},{"sys":18872,"fields":18875},{"id":18873,"createdAt":18874},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":18876,"slug":18877,"articleIntro":18876,"category":18878},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[18879],{"metadata":18880,"sys":18883,"fields":18890},{"tags":18881,"concepts":18882},[],[],{"space":18884,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18886,"publishedVersion":334,"revision":62,"contentType":18888,"locale":29},{"sys":18885},{"type":12,"linkType":13,"id":14},{"sys":18887},{"id":21,"type":12,"linkType":22},{"sys":18889},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18891,"metaTitle":344,"metaDescription":345,"mainTitle":18892,"subtitle":363,"heroImage":18907,"ctaButton":386,"ctaLink":387},[343],{"data":18893,"content":18894,"nodeType":74},{},[18895,18901],{"data":18896,"content":18897,"nodeType":356},{},[18898],{"data":18899,"marks":18900,"value":355,"nodeType":82},{},[],{"data":18902,"content":18903,"nodeType":87},{},[18904],{"data":18905,"marks":18906,"value":235,"nodeType":82},{},[],{"metadata":18908,"sys":18911,"fields":18916},{"tags":18909,"concepts":18910},[],[],{"space":18912,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18914,"publishedVersion":62,"revision":44,"locale":29},{"sys":18913},{"type":12,"linkType":13,"id":14},{"sys":18915},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18917},{"url":378,"details":18918,"fileName":384,"contentType":385},{"size":380,"image":18919},{"width":382,"height":383},{"sys":18921,"fields":18924},{"id":18922,"createdAt":18923},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":18925,"slug":18926,"articleIntro":18925,"category":18927},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[18928],{"metadata":18929,"sys":18932,"fields":18939},{"tags":18930,"concepts":18931},[],[],{"space":18933,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18935,"publishedVersion":334,"revision":62,"contentType":18937,"locale":29},{"sys":18934},{"type":12,"linkType":13,"id":14},{"sys":18936},{"id":21,"type":12,"linkType":22},{"sys":18938},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18940,"metaTitle":344,"metaDescription":345,"mainTitle":18941,"subtitle":363,"heroImage":18956,"ctaButton":386,"ctaLink":387},[343],{"data":18942,"content":18943,"nodeType":74},{},[18944,18950],{"data":18945,"content":18946,"nodeType":356},{},[18947],{"data":18948,"marks":18949,"value":355,"nodeType":82},{},[],{"data":18951,"content":18952,"nodeType":87},{},[18953],{"data":18954,"marks":18955,"value":235,"nodeType":82},{},[],{"metadata":18957,"sys":18960,"fields":18965},{"tags":18958,"concepts":18959},[],[],{"space":18961,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":18963,"publishedVersion":62,"revision":44,"locale":29},{"sys":18962},{"type":12,"linkType":13,"id":14},{"sys":18964},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":18966},{"url":378,"details":18967,"fileName":384,"contentType":385},{"size":380,"image":18968},{"width":382,"height":383},{"sys":18970,"fields":18973},{"id":18971,"createdAt":18972},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":18974,"slug":18975,"articleIntro":18974,"category":18976},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[18977],{"metadata":18978,"sys":18981,"fields":18988},{"tags":18979,"concepts":18980},[],[],{"space":18982,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18984,"publishedVersion":334,"revision":62,"contentType":18986,"locale":29},{"sys":18983},{"type":12,"linkType":13,"id":14},{"sys":18985},{"id":21,"type":12,"linkType":22},{"sys":18987},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18989,"metaTitle":344,"metaDescription":345,"mainTitle":18990,"subtitle":363,"heroImage":19005,"ctaButton":386,"ctaLink":387},[343],{"data":18991,"content":18992,"nodeType":74},{},[18993,18999],{"data":18994,"content":18995,"nodeType":356},{},[18996],{"data":18997,"marks":18998,"value":355,"nodeType":82},{},[],{"data":19000,"content":19001,"nodeType":87},{},[19002],{"data":19003,"marks":19004,"value":235,"nodeType":82},{},[],{"metadata":19006,"sys":19009,"fields":19014},{"tags":19007,"concepts":19008},[],[],{"space":19010,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19012,"publishedVersion":62,"revision":44,"locale":29},{"sys":19011},{"type":12,"linkType":13,"id":14},{"sys":19013},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19015},{"url":378,"details":19016,"fileName":384,"contentType":385},{"size":380,"image":19017},{"width":382,"height":383},{"sys":19019,"fields":19022},{"id":19020,"createdAt":19021},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":19023,"slug":19024,"articleIntro":19023,"category":19025},"6358 - Autres droits","compte-6358-autres-droits",[19026],{"metadata":19027,"sys":19030,"fields":19037},{"tags":19028,"concepts":19029},[],[],{"space":19031,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19033,"publishedVersion":334,"revision":62,"contentType":19035,"locale":29},{"sys":19032},{"type":12,"linkType":13,"id":14},{"sys":19034},{"id":21,"type":12,"linkType":22},{"sys":19036},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19038,"metaTitle":344,"metaDescription":345,"mainTitle":19039,"subtitle":363,"heroImage":19054,"ctaButton":386,"ctaLink":387},[343],{"data":19040,"content":19041,"nodeType":74},{},[19042,19048],{"data":19043,"content":19044,"nodeType":356},{},[19045],{"data":19046,"marks":19047,"value":355,"nodeType":82},{},[],{"data":19049,"content":19050,"nodeType":87},{},[19051],{"data":19052,"marks":19053,"value":235,"nodeType":82},{},[],{"metadata":19055,"sys":19058,"fields":19063},{"tags":19056,"concepts":19057},[],[],{"space":19059,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19061,"publishedVersion":62,"revision":44,"locale":29},{"sys":19060},{"type":12,"linkType":13,"id":14},{"sys":19062},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19064},{"url":378,"details":19065,"fileName":384,"contentType":385},{"size":380,"image":19066},{"width":382,"height":383},{"sys":19068,"fields":19071},{"id":19069,"createdAt":19070},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":19072,"slug":19073,"articleIntro":-1,"category":19074},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[19075],{"metadata":19076,"sys":19079,"fields":19086},{"tags":19077,"concepts":19078},[],[],{"space":19080,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19082,"publishedVersion":334,"revision":62,"contentType":19084,"locale":29},{"sys":19081},{"type":12,"linkType":13,"id":14},{"sys":19083},{"id":21,"type":12,"linkType":22},{"sys":19085},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19087,"metaTitle":344,"metaDescription":345,"mainTitle":19088,"subtitle":363,"heroImage":19103,"ctaButton":386,"ctaLink":387},[343],{"data":19089,"content":19090,"nodeType":74},{},[19091,19097],{"data":19092,"content":19093,"nodeType":356},{},[19094],{"data":19095,"marks":19096,"value":355,"nodeType":82},{},[],{"data":19098,"content":19099,"nodeType":87},{},[19100],{"data":19101,"marks":19102,"value":235,"nodeType":82},{},[],{"metadata":19104,"sys":19107,"fields":19112},{"tags":19105,"concepts":19106},[],[],{"space":19108,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19110,"publishedVersion":62,"revision":44,"locale":29},{"sys":19109},{"type":12,"linkType":13,"id":14},{"sys":19111},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19113},{"url":378,"details":19114,"fileName":384,"contentType":385},{"size":380,"image":19115},{"width":382,"height":383},{"sys":19117,"fields":19120},{"id":19118,"createdAt":19119},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":19121,"slug":19122,"articleIntro":19121,"category":19123},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[19124],{"metadata":19125,"sys":19128,"fields":19135},{"tags":19126,"concepts":19127},[],[],{"space":19129,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19131,"publishedVersion":334,"revision":62,"contentType":19133,"locale":29},{"sys":19130},{"type":12,"linkType":13,"id":14},{"sys":19132},{"id":21,"type":12,"linkType":22},{"sys":19134},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19136,"metaTitle":344,"metaDescription":345,"mainTitle":19137,"subtitle":363,"heroImage":19152,"ctaButton":386,"ctaLink":387},[343],{"data":19138,"content":19139,"nodeType":74},{},[19140,19146],{"data":19141,"content":19142,"nodeType":356},{},[19143],{"data":19144,"marks":19145,"value":355,"nodeType":82},{},[],{"data":19147,"content":19148,"nodeType":87},{},[19149],{"data":19150,"marks":19151,"value":235,"nodeType":82},{},[],{"metadata":19153,"sys":19156,"fields":19161},{"tags":19154,"concepts":19155},[],[],{"space":19157,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19159,"publishedVersion":62,"revision":44,"locale":29},{"sys":19158},{"type":12,"linkType":13,"id":14},{"sys":19160},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19162},{"url":378,"details":19163,"fileName":384,"contentType":385},{"size":380,"image":19164},{"width":382,"height":383},{"sys":19166,"fields":19169},{"id":19167,"createdAt":19168},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":19170,"slug":19171,"articleIntro":19170,"category":19172},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[19173],{"metadata":19174,"sys":19177,"fields":19184},{"tags":19175,"concepts":19176},[],[],{"space":19178,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19180,"publishedVersion":334,"revision":62,"contentType":19182,"locale":29},{"sys":19179},{"type":12,"linkType":13,"id":14},{"sys":19181},{"id":21,"type":12,"linkType":22},{"sys":19183},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19185,"metaTitle":344,"metaDescription":345,"mainTitle":19186,"subtitle":363,"heroImage":19201,"ctaButton":386,"ctaLink":387},[343],{"data":19187,"content":19188,"nodeType":74},{},[19189,19195],{"data":19190,"content":19191,"nodeType":356},{},[19192],{"data":19193,"marks":19194,"value":355,"nodeType":82},{},[],{"data":19196,"content":19197,"nodeType":87},{},[19198],{"data":19199,"marks":19200,"value":235,"nodeType":82},{},[],{"metadata":19202,"sys":19205,"fields":19210},{"tags":19203,"concepts":19204},[],[],{"space":19206,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19208,"publishedVersion":62,"revision":44,"locale":29},{"sys":19207},{"type":12,"linkType":13,"id":14},{"sys":19209},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19211},{"url":378,"details":19212,"fileName":384,"contentType":385},{"size":380,"image":19213},{"width":382,"height":383},{"sys":19215,"fields":19218},{"id":19216,"createdAt":19217},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":19219,"slug":19220,"articleIntro":19219,"category":19221},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[19222],{"metadata":19223,"sys":19226,"fields":19233},{"tags":19224,"concepts":19225},[],[],{"space":19227,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19229,"publishedVersion":334,"revision":62,"contentType":19231,"locale":29},{"sys":19228},{"type":12,"linkType":13,"id":14},{"sys":19230},{"id":21,"type":12,"linkType":22},{"sys":19232},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19234,"metaTitle":344,"metaDescription":345,"mainTitle":19235,"subtitle":363,"heroImage":19250,"ctaButton":386,"ctaLink":387},[343],{"data":19236,"content":19237,"nodeType":74},{},[19238,19244],{"data":19239,"content":19240,"nodeType":356},{},[19241],{"data":19242,"marks":19243,"value":355,"nodeType":82},{},[],{"data":19245,"content":19246,"nodeType":87},{},[19247],{"data":19248,"marks":19249,"value":235,"nodeType":82},{},[],{"metadata":19251,"sys":19254,"fields":19259},{"tags":19252,"concepts":19253},[],[],{"space":19255,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19257,"publishedVersion":62,"revision":44,"locale":29},{"sys":19256},{"type":12,"linkType":13,"id":14},{"sys":19258},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19260},{"url":378,"details":19261,"fileName":384,"contentType":385},{"size":380,"image":19262},{"width":382,"height":383},{"sys":19264,"fields":19267},{"id":19265,"createdAt":19266},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19268,"slug":19269,"articleIntro":19268,"category":19270},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19271],{"metadata":19272,"sys":19275,"fields":19282},{"tags":19273,"concepts":19274},[],[],{"space":19276,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19278,"publishedVersion":334,"revision":62,"contentType":19280,"locale":29},{"sys":19277},{"type":12,"linkType":13,"id":14},{"sys":19279},{"id":21,"type":12,"linkType":22},{"sys":19281},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19283,"metaTitle":344,"metaDescription":345,"mainTitle":19284,"subtitle":363,"heroImage":19299,"ctaButton":386,"ctaLink":387},[343],{"data":19285,"content":19286,"nodeType":74},{},[19287,19293],{"data":19288,"content":19289,"nodeType":356},{},[19290],{"data":19291,"marks":19292,"value":355,"nodeType":82},{},[],{"data":19294,"content":19295,"nodeType":87},{},[19296],{"data":19297,"marks":19298,"value":235,"nodeType":82},{},[],{"metadata":19300,"sys":19303,"fields":19308},{"tags":19301,"concepts":19302},[],[],{"space":19304,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19306,"publishedVersion":62,"revision":44,"locale":29},{"sys":19305},{"type":12,"linkType":13,"id":14},{"sys":19307},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19309},{"url":378,"details":19310,"fileName":384,"contentType":385},{"size":380,"image":19311},{"width":382,"height":383},{"sys":19313,"fields":19316},{"id":19314,"createdAt":19315},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":19317,"slug":19318,"articleIntro":19317,"category":19319},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[19320],{"metadata":19321,"sys":19324,"fields":19331},{"tags":19322,"concepts":19323},[],[],{"space":19325,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19327,"publishedVersion":334,"revision":62,"contentType":19329,"locale":29},{"sys":19326},{"type":12,"linkType":13,"id":14},{"sys":19328},{"id":21,"type":12,"linkType":22},{"sys":19330},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19332,"metaTitle":344,"metaDescription":345,"mainTitle":19333,"subtitle":363,"heroImage":19348,"ctaButton":386,"ctaLink":387},[343],{"data":19334,"content":19335,"nodeType":74},{},[19336,19342],{"data":19337,"content":19338,"nodeType":356},{},[19339],{"data":19340,"marks":19341,"value":355,"nodeType":82},{},[],{"data":19343,"content":19344,"nodeType":87},{},[19345],{"data":19346,"marks":19347,"value":235,"nodeType":82},{},[],{"metadata":19349,"sys":19352,"fields":19357},{"tags":19350,"concepts":19351},[],[],{"space":19353,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19355,"publishedVersion":62,"revision":44,"locale":29},{"sys":19354},{"type":12,"linkType":13,"id":14},{"sys":19356},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19358},{"url":378,"details":19359,"fileName":384,"contentType":385},{"size":380,"image":19360},{"width":382,"height":383},{"sys":19362,"fields":19365},{"id":19363,"createdAt":19364},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":19366,"slug":19367,"articleIntro":-1,"category":19368},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[19369],{"metadata":19370,"sys":19373,"fields":19380},{"tags":19371,"concepts":19372},[],[],{"space":19374,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19376,"publishedVersion":334,"revision":62,"contentType":19378,"locale":29},{"sys":19375},{"type":12,"linkType":13,"id":14},{"sys":19377},{"id":21,"type":12,"linkType":22},{"sys":19379},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19381,"metaTitle":344,"metaDescription":345,"mainTitle":19382,"subtitle":363,"heroImage":19397,"ctaButton":386,"ctaLink":387},[343],{"data":19383,"content":19384,"nodeType":74},{},[19385,19391],{"data":19386,"content":19387,"nodeType":356},{},[19388],{"data":19389,"marks":19390,"value":355,"nodeType":82},{},[],{"data":19392,"content":19393,"nodeType":87},{},[19394],{"data":19395,"marks":19396,"value":235,"nodeType":82},{},[],{"metadata":19398,"sys":19401,"fields":19406},{"tags":19399,"concepts":19400},[],[],{"space":19402,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19404,"publishedVersion":62,"revision":44,"locale":29},{"sys":19403},{"type":12,"linkType":13,"id":14},{"sys":19405},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19407},{"url":378,"details":19408,"fileName":384,"contentType":385},{"size":380,"image":19409},{"width":382,"height":383},{"sys":19411,"fields":19414},{"id":19412,"createdAt":19413},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":19415,"slug":19416,"articleIntro":19415,"category":19417},"Compte 2184 - Mobilier","compte-2184-mobilier",[19418],{"metadata":19419,"sys":19422,"fields":19429},{"tags":19420,"concepts":19421},[],[],{"space":19423,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19425,"publishedVersion":334,"revision":62,"contentType":19427,"locale":29},{"sys":19424},{"type":12,"linkType":13,"id":14},{"sys":19426},{"id":21,"type":12,"linkType":22},{"sys":19428},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19430,"metaTitle":344,"metaDescription":345,"mainTitle":19431,"subtitle":363,"heroImage":19446,"ctaButton":386,"ctaLink":387},[343],{"data":19432,"content":19433,"nodeType":74},{},[19434,19440],{"data":19435,"content":19436,"nodeType":356},{},[19437],{"data":19438,"marks":19439,"value":355,"nodeType":82},{},[],{"data":19441,"content":19442,"nodeType":87},{},[19443],{"data":19444,"marks":19445,"value":235,"nodeType":82},{},[],{"metadata":19447,"sys":19450,"fields":19455},{"tags":19448,"concepts":19449},[],[],{"space":19451,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19453,"publishedVersion":62,"revision":44,"locale":29},{"sys":19452},{"type":12,"linkType":13,"id":14},{"sys":19454},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19456},{"url":378,"details":19457,"fileName":384,"contentType":385},{"size":380,"image":19458},{"width":382,"height":383},{"sys":19460,"fields":19463},{"id":19461,"createdAt":19462},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":19464,"slug":19465,"articleIntro":-1,"category":19466},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[19467],{"metadata":19468,"sys":19471,"fields":19478},{"tags":19469,"concepts":19470},[],[],{"space":19472,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19474,"publishedVersion":334,"revision":62,"contentType":19476,"locale":29},{"sys":19473},{"type":12,"linkType":13,"id":14},{"sys":19475},{"id":21,"type":12,"linkType":22},{"sys":19477},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19479,"metaTitle":344,"metaDescription":345,"mainTitle":19480,"subtitle":363,"heroImage":19495,"ctaButton":386,"ctaLink":387},[343],{"data":19481,"content":19482,"nodeType":74},{},[19483,19489],{"data":19484,"content":19485,"nodeType":356},{},[19486],{"data":19487,"marks":19488,"value":355,"nodeType":82},{},[],{"data":19490,"content":19491,"nodeType":87},{},[19492],{"data":19493,"marks":19494,"value":235,"nodeType":82},{},[],{"metadata":19496,"sys":19499,"fields":19504},{"tags":19497,"concepts":19498},[],[],{"space":19500,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19502,"publishedVersion":62,"revision":44,"locale":29},{"sys":19501},{"type":12,"linkType":13,"id":14},{"sys":19503},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19505},{"url":378,"details":19506,"fileName":384,"contentType":385},{"size":380,"image":19507},{"width":382,"height":383},{"sys":19509,"fields":19512},{"id":19510,"createdAt":19511},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":19513,"slug":19514,"articleIntro":-1,"category":19515},"Le compte 4425 enregistre les retenues fiscales et sociales prélevées sur les dividendes et rémunérations des associés, à reverser à l’administration.","compte-4425-retenues-et-prelevements-concernant-les-associes",[19516],{"metadata":19517,"sys":19520,"fields":19527},{"tags":19518,"concepts":19519},[],[],{"space":19521,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19523,"publishedVersion":334,"revision":62,"contentType":19525,"locale":29},{"sys":19522},{"type":12,"linkType":13,"id":14},{"sys":19524},{"id":21,"type":12,"linkType":22},{"sys":19526},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19528,"metaTitle":344,"metaDescription":345,"mainTitle":19529,"subtitle":363,"heroImage":19544,"ctaButton":386,"ctaLink":387},[343],{"data":19530,"content":19531,"nodeType":74},{},[19532,19538],{"data":19533,"content":19534,"nodeType":356},{},[19535],{"data":19536,"marks":19537,"value":355,"nodeType":82},{},[],{"data":19539,"content":19540,"nodeType":87},{},[19541],{"data":19542,"marks":19543,"value":235,"nodeType":82},{},[],{"metadata":19545,"sys":19548,"fields":19553},{"tags":19546,"concepts":19547},[],[],{"space":19549,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19551,"publishedVersion":62,"revision":44,"locale":29},{"sys":19550},{"type":12,"linkType":13,"id":14},{"sys":19552},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19554},{"url":378,"details":19555,"fileName":384,"contentType":385},{"size":380,"image":19556},{"width":382,"height":383},{"sys":19558,"fields":19561},{"id":19559,"createdAt":19560},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":19562,"slug":19563,"articleIntro":19562,"category":19564},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[19565],{"metadata":19566,"sys":19569,"fields":19576},{"tags":19567,"concepts":19568},[],[],{"space":19570,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19572,"publishedVersion":334,"revision":62,"contentType":19574,"locale":29},{"sys":19571},{"type":12,"linkType":13,"id":14},{"sys":19573},{"id":21,"type":12,"linkType":22},{"sys":19575},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19577,"metaTitle":344,"metaDescription":345,"mainTitle":19578,"subtitle":363,"heroImage":19593,"ctaButton":386,"ctaLink":387},[343],{"data":19579,"content":19580,"nodeType":74},{},[19581,19587],{"data":19582,"content":19583,"nodeType":356},{},[19584],{"data":19585,"marks":19586,"value":355,"nodeType":82},{},[],{"data":19588,"content":19589,"nodeType":87},{},[19590],{"data":19591,"marks":19592,"value":235,"nodeType":82},{},[],{"metadata":19594,"sys":19597,"fields":19602},{"tags":19595,"concepts":19596},[],[],{"space":19598,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19600,"publishedVersion":62,"revision":44,"locale":29},{"sys":19599},{"type":12,"linkType":13,"id":14},{"sys":19601},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19603},{"url":378,"details":19604,"fileName":384,"contentType":385},{"size":380,"image":19605},{"width":382,"height":383},{"sys":19607,"fields":19610},{"id":19608,"createdAt":19609},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":19611,"slug":19612,"articleIntro":19611,"category":19613},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[19614],{"metadata":19615,"sys":19618,"fields":19625},{"tags":19616,"concepts":19617},[],[],{"space":19619,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19621,"publishedVersion":334,"revision":62,"contentType":19623,"locale":29},{"sys":19620},{"type":12,"linkType":13,"id":14},{"sys":19622},{"id":21,"type":12,"linkType":22},{"sys":19624},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19626,"metaTitle":344,"metaDescription":345,"mainTitle":19627,"subtitle":363,"heroImage":19642,"ctaButton":386,"ctaLink":387},[343],{"data":19628,"content":19629,"nodeType":74},{},[19630,19636],{"data":19631,"content":19632,"nodeType":356},{},[19633],{"data":19634,"marks":19635,"value":355,"nodeType":82},{},[],{"data":19637,"content":19638,"nodeType":87},{},[19639],{"data":19640,"marks":19641,"value":235,"nodeType":82},{},[],{"metadata":19643,"sys":19646,"fields":19651},{"tags":19644,"concepts":19645},[],[],{"space":19647,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19649,"publishedVersion":62,"revision":44,"locale":29},{"sys":19648},{"type":12,"linkType":13,"id":14},{"sys":19650},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19652},{"url":378,"details":19653,"fileName":384,"contentType":385},{"size":380,"image":19654},{"width":382,"height":383},{"sys":19656,"fields":19659},{"id":19657,"createdAt":19658},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":19660,"slug":19661,"articleIntro":19660,"category":19662},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[19663],{"metadata":19664,"sys":19667,"fields":19674},{"tags":19665,"concepts":19666},[],[],{"space":19668,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19670,"publishedVersion":334,"revision":62,"contentType":19672,"locale":29},{"sys":19669},{"type":12,"linkType":13,"id":14},{"sys":19671},{"id":21,"type":12,"linkType":22},{"sys":19673},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19675,"metaTitle":344,"metaDescription":345,"mainTitle":19676,"subtitle":363,"heroImage":19691,"ctaButton":386,"ctaLink":387},[343],{"data":19677,"content":19678,"nodeType":74},{},[19679,19685],{"data":19680,"content":19681,"nodeType":356},{},[19682],{"data":19683,"marks":19684,"value":355,"nodeType":82},{},[],{"data":19686,"content":19687,"nodeType":87},{},[19688],{"data":19689,"marks":19690,"value":235,"nodeType":82},{},[],{"metadata":19692,"sys":19695,"fields":19700},{"tags":19693,"concepts":19694},[],[],{"space":19696,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19698,"publishedVersion":62,"revision":44,"locale":29},{"sys":19697},{"type":12,"linkType":13,"id":14},{"sys":19699},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19701},{"url":378,"details":19702,"fileName":384,"contentType":385},{"size":380,"image":19703},{"width":382,"height":383},{"sys":19705,"fields":19708},{"id":19706,"createdAt":19707},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":19709,"slug":19710,"articleIntro":19709,"category":19711},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[19712],{"metadata":19713,"sys":19716,"fields":19723},{"tags":19714,"concepts":19715},[],[],{"space":19717,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19719,"publishedVersion":334,"revision":62,"contentType":19721,"locale":29},{"sys":19718},{"type":12,"linkType":13,"id":14},{"sys":19720},{"id":21,"type":12,"linkType":22},{"sys":19722},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19724,"metaTitle":344,"metaDescription":345,"mainTitle":19725,"subtitle":363,"heroImage":19740,"ctaButton":386,"ctaLink":387},[343],{"data":19726,"content":19727,"nodeType":74},{},[19728,19734],{"data":19729,"content":19730,"nodeType":356},{},[19731],{"data":19732,"marks":19733,"value":355,"nodeType":82},{},[],{"data":19735,"content":19736,"nodeType":87},{},[19737],{"data":19738,"marks":19739,"value":235,"nodeType":82},{},[],{"metadata":19741,"sys":19744,"fields":19749},{"tags":19742,"concepts":19743},[],[],{"space":19745,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19747,"publishedVersion":62,"revision":44,"locale":29},{"sys":19746},{"type":12,"linkType":13,"id":14},{"sys":19748},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19750},{"url":378,"details":19751,"fileName":384,"contentType":385},{"size":380,"image":19752},{"width":382,"height":383},{"sys":19754,"fields":19757},{"id":19755,"createdAt":19756},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":19758,"slug":19759,"articleIntro":19758,"category":19760},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[19761],{"metadata":19762,"sys":19765,"fields":19772},{"tags":19763,"concepts":19764},[],[],{"space":19766,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19768,"publishedVersion":334,"revision":62,"contentType":19770,"locale":29},{"sys":19767},{"type":12,"linkType":13,"id":14},{"sys":19769},{"id":21,"type":12,"linkType":22},{"sys":19771},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19773,"metaTitle":344,"metaDescription":345,"mainTitle":19774,"subtitle":363,"heroImage":19789,"ctaButton":386,"ctaLink":387},[343],{"data":19775,"content":19776,"nodeType":74},{},[19777,19783],{"data":19778,"content":19779,"nodeType":356},{},[19780],{"data":19781,"marks":19782,"value":355,"nodeType":82},{},[],{"data":19784,"content":19785,"nodeType":87},{},[19786],{"data":19787,"marks":19788,"value":235,"nodeType":82},{},[],{"metadata":19790,"sys":19793,"fields":19798},{"tags":19791,"concepts":19792},[],[],{"space":19794,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19796,"publishedVersion":62,"revision":44,"locale":29},{"sys":19795},{"type":12,"linkType":13,"id":14},{"sys":19797},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19799},{"url":378,"details":19800,"fileName":384,"contentType":385},{"size":380,"image":19801},{"width":382,"height":383},{"sys":19803,"fields":19806},{"id":19804,"createdAt":19805},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":19807,"slug":19808,"articleIntro":19807,"category":19809},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[19810],{"metadata":19811,"sys":19814,"fields":19821},{"tags":19812,"concepts":19813},[],[],{"space":19815,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19817,"publishedVersion":334,"revision":62,"contentType":19819,"locale":29},{"sys":19816},{"type":12,"linkType":13,"id":14},{"sys":19818},{"id":21,"type":12,"linkType":22},{"sys":19820},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19822,"metaTitle":344,"metaDescription":345,"mainTitle":19823,"subtitle":363,"heroImage":19838,"ctaButton":386,"ctaLink":387},[343],{"data":19824,"content":19825,"nodeType":74},{},[19826,19832],{"data":19827,"content":19828,"nodeType":356},{},[19829],{"data":19830,"marks":19831,"value":355,"nodeType":82},{},[],{"data":19833,"content":19834,"nodeType":87},{},[19835],{"data":19836,"marks":19837,"value":235,"nodeType":82},{},[],{"metadata":19839,"sys":19842,"fields":19847},{"tags":19840,"concepts":19841},[],[],{"space":19843,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19845,"publishedVersion":62,"revision":44,"locale":29},{"sys":19844},{"type":12,"linkType":13,"id":14},{"sys":19846},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19848},{"url":378,"details":19849,"fileName":384,"contentType":385},{"size":380,"image":19850},{"width":382,"height":383},{"sys":19852,"fields":19855},{"id":19853,"createdAt":19854},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":19856,"slug":19857,"articleIntro":-1,"category":19858},"Compte 705 - Études","compte-705-etudes",[19859],{"metadata":19860,"sys":19863,"fields":19870},{"tags":19861,"concepts":19862},[],[],{"space":19864,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19866,"publishedVersion":334,"revision":62,"contentType":19868,"locale":29},{"sys":19865},{"type":12,"linkType":13,"id":14},{"sys":19867},{"id":21,"type":12,"linkType":22},{"sys":19869},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19871,"metaTitle":344,"metaDescription":345,"mainTitle":19872,"subtitle":363,"heroImage":19887,"ctaButton":386,"ctaLink":387},[343],{"data":19873,"content":19874,"nodeType":74},{},[19875,19881],{"data":19876,"content":19877,"nodeType":356},{},[19878],{"data":19879,"marks":19880,"value":355,"nodeType":82},{},[],{"data":19882,"content":19883,"nodeType":87},{},[19884],{"data":19885,"marks":19886,"value":235,"nodeType":82},{},[],{"metadata":19888,"sys":19891,"fields":19896},{"tags":19889,"concepts":19890},[],[],{"space":19892,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19894,"publishedVersion":62,"revision":44,"locale":29},{"sys":19893},{"type":12,"linkType":13,"id":14},{"sys":19895},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19897},{"url":378,"details":19898,"fileName":384,"contentType":385},{"size":380,"image":19899},{"width":382,"height":383},{"sys":19901,"fields":19904},{"id":19902,"createdAt":19903},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":19905,"slug":19906,"articleIntro":19905,"category":19907},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[19908],{"metadata":19909,"sys":19912,"fields":19919},{"tags":19910,"concepts":19911},[],[],{"space":19913,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19915,"publishedVersion":334,"revision":62,"contentType":19917,"locale":29},{"sys":19914},{"type":12,"linkType":13,"id":14},{"sys":19916},{"id":21,"type":12,"linkType":22},{"sys":19918},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19920,"metaTitle":344,"metaDescription":345,"mainTitle":19921,"subtitle":363,"heroImage":19936,"ctaButton":386,"ctaLink":387},[343],{"data":19922,"content":19923,"nodeType":74},{},[19924,19930],{"data":19925,"content":19926,"nodeType":356},{},[19927],{"data":19928,"marks":19929,"value":355,"nodeType":82},{},[],{"data":19931,"content":19932,"nodeType":87},{},[19933],{"data":19934,"marks":19935,"value":235,"nodeType":82},{},[],{"metadata":19937,"sys":19940,"fields":19945},{"tags":19938,"concepts":19939},[],[],{"space":19941,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19943,"publishedVersion":62,"revision":44,"locale":29},{"sys":19942},{"type":12,"linkType":13,"id":14},{"sys":19944},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19946},{"url":378,"details":19947,"fileName":384,"contentType":385},{"size":380,"image":19948},{"width":382,"height":383},{"sys":19950,"fields":19952},{"id":19951,"createdAt":14073},"2faZxRvPQhG6UiwkwOCQNY",{"title":19953,"slug":19954,"articleIntro":19953,"category":19955},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[19956],{"metadata":19957,"sys":19960,"fields":19967},{"tags":19958,"concepts":19959},[],[],{"space":19961,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19963,"publishedVersion":334,"revision":62,"contentType":19965,"locale":29},{"sys":19962},{"type":12,"linkType":13,"id":14},{"sys":19964},{"id":21,"type":12,"linkType":22},{"sys":19966},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19968,"metaTitle":344,"metaDescription":345,"mainTitle":19969,"subtitle":363,"heroImage":19984,"ctaButton":386,"ctaLink":387},[343],{"data":19970,"content":19971,"nodeType":74},{},[19972,19978],{"data":19973,"content":19974,"nodeType":356},{},[19975],{"data":19976,"marks":19977,"value":355,"nodeType":82},{},[],{"data":19979,"content":19980,"nodeType":87},{},[19981],{"data":19982,"marks":19983,"value":235,"nodeType":82},{},[],{"metadata":19985,"sys":19988,"fields":19993},{"tags":19986,"concepts":19987},[],[],{"space":19989,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":19991,"publishedVersion":62,"revision":44,"locale":29},{"sys":19990},{"type":12,"linkType":13,"id":14},{"sys":19992},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":19994},{"url":378,"details":19995,"fileName":384,"contentType":385},{"size":380,"image":19996},{"width":382,"height":383},{"sys":19998,"fields":20001},{"id":19999,"createdAt":20000},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":20002,"slug":20003,"articleIntro":20002,"category":20004},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[20005],{"metadata":20006,"sys":20009,"fields":20016},{"tags":20007,"concepts":20008},[],[],{"space":20010,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20012,"publishedVersion":334,"revision":62,"contentType":20014,"locale":29},{"sys":20011},{"type":12,"linkType":13,"id":14},{"sys":20013},{"id":21,"type":12,"linkType":22},{"sys":20015},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20017,"metaTitle":344,"metaDescription":345,"mainTitle":20018,"subtitle":363,"heroImage":20033,"ctaButton":386,"ctaLink":387},[343],{"data":20019,"content":20020,"nodeType":74},{},[20021,20027],{"data":20022,"content":20023,"nodeType":356},{},[20024],{"data":20025,"marks":20026,"value":355,"nodeType":82},{},[],{"data":20028,"content":20029,"nodeType":87},{},[20030],{"data":20031,"marks":20032,"value":235,"nodeType":82},{},[],{"metadata":20034,"sys":20037,"fields":20042},{"tags":20035,"concepts":20036},[],[],{"space":20038,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20040,"publishedVersion":62,"revision":44,"locale":29},{"sys":20039},{"type":12,"linkType":13,"id":14},{"sys":20041},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20043},{"url":378,"details":20044,"fileName":384,"contentType":385},{"size":380,"image":20045},{"width":382,"height":383},{"sys":20047,"fields":20050},{"id":20048,"createdAt":20049},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":20051,"slug":20052,"articleIntro":20051,"category":20053},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[20054],{"metadata":20055,"sys":20058,"fields":20065},{"tags":20056,"concepts":20057},[],[],{"space":20059,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20061,"publishedVersion":334,"revision":62,"contentType":20063,"locale":29},{"sys":20060},{"type":12,"linkType":13,"id":14},{"sys":20062},{"id":21,"type":12,"linkType":22},{"sys":20064},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20066,"metaTitle":344,"metaDescription":345,"mainTitle":20067,"subtitle":363,"heroImage":20082,"ctaButton":386,"ctaLink":387},[343],{"data":20068,"content":20069,"nodeType":74},{},[20070,20076],{"data":20071,"content":20072,"nodeType":356},{},[20073],{"data":20074,"marks":20075,"value":355,"nodeType":82},{},[],{"data":20077,"content":20078,"nodeType":87},{},[20079],{"data":20080,"marks":20081,"value":235,"nodeType":82},{},[],{"metadata":20083,"sys":20086,"fields":20091},{"tags":20084,"concepts":20085},[],[],{"space":20087,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20089,"publishedVersion":62,"revision":44,"locale":29},{"sys":20088},{"type":12,"linkType":13,"id":14},{"sys":20090},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20092},{"url":378,"details":20093,"fileName":384,"contentType":385},{"size":380,"image":20094},{"width":382,"height":383},{"sys":20096,"fields":20099},{"id":20097,"createdAt":20098},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":20100,"slug":20101,"articleIntro":20100,"category":20102},"1681 - Autres emprunts","compte-1681-autres-emprunts",[20103],{"metadata":20104,"sys":20107,"fields":20114},{"tags":20105,"concepts":20106},[],[],{"space":20108,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20110,"publishedVersion":334,"revision":62,"contentType":20112,"locale":29},{"sys":20109},{"type":12,"linkType":13,"id":14},{"sys":20111},{"id":21,"type":12,"linkType":22},{"sys":20113},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20115,"metaTitle":344,"metaDescription":345,"mainTitle":20116,"subtitle":363,"heroImage":20131,"ctaButton":386,"ctaLink":387},[343],{"data":20117,"content":20118,"nodeType":74},{},[20119,20125],{"data":20120,"content":20121,"nodeType":356},{},[20122],{"data":20123,"marks":20124,"value":355,"nodeType":82},{},[],{"data":20126,"content":20127,"nodeType":87},{},[20128],{"data":20129,"marks":20130,"value":235,"nodeType":82},{},[],{"metadata":20132,"sys":20135,"fields":20140},{"tags":20133,"concepts":20134},[],[],{"space":20136,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20138,"publishedVersion":62,"revision":44,"locale":29},{"sys":20137},{"type":12,"linkType":13,"id":14},{"sys":20139},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20141},{"url":378,"details":20142,"fileName":384,"contentType":385},{"size":380,"image":20143},{"width":382,"height":383},{"sys":20145,"fields":20148},{"id":20146,"createdAt":20147},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":20149,"slug":20150,"articleIntro":-1,"category":20151},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[20152],{"metadata":20153,"sys":20156,"fields":20163},{"tags":20154,"concepts":20155},[],[],{"space":20157,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20159,"publishedVersion":334,"revision":62,"contentType":20161,"locale":29},{"sys":20158},{"type":12,"linkType":13,"id":14},{"sys":20160},{"id":21,"type":12,"linkType":22},{"sys":20162},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20164,"metaTitle":344,"metaDescription":345,"mainTitle":20165,"subtitle":363,"heroImage":20180,"ctaButton":386,"ctaLink":387},[343],{"data":20166,"content":20167,"nodeType":74},{},[20168,20174],{"data":20169,"content":20170,"nodeType":356},{},[20171],{"data":20172,"marks":20173,"value":355,"nodeType":82},{},[],{"data":20175,"content":20176,"nodeType":87},{},[20177],{"data":20178,"marks":20179,"value":235,"nodeType":82},{},[],{"metadata":20181,"sys":20184,"fields":20189},{"tags":20182,"concepts":20183},[],[],{"space":20185,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20187,"publishedVersion":62,"revision":44,"locale":29},{"sys":20186},{"type":12,"linkType":13,"id":14},{"sys":20188},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20190},{"url":378,"details":20191,"fileName":384,"contentType":385},{"size":380,"image":20192},{"width":382,"height":383},{"sys":20194,"fields":20197},{"id":20195,"createdAt":20196},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20198,"slug":20199,"articleIntro":20198,"category":20200},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20201],{"metadata":20202,"sys":20205,"fields":20212},{"tags":20203,"concepts":20204},[],[],{"space":20206,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20208,"publishedVersion":334,"revision":62,"contentType":20210,"locale":29},{"sys":20207},{"type":12,"linkType":13,"id":14},{"sys":20209},{"id":21,"type":12,"linkType":22},{"sys":20211},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20213,"metaTitle":344,"metaDescription":345,"mainTitle":20214,"subtitle":363,"heroImage":20229,"ctaButton":386,"ctaLink":387},[343],{"data":20215,"content":20216,"nodeType":74},{},[20217,20223],{"data":20218,"content":20219,"nodeType":356},{},[20220],{"data":20221,"marks":20222,"value":355,"nodeType":82},{},[],{"data":20224,"content":20225,"nodeType":87},{},[20226],{"data":20227,"marks":20228,"value":235,"nodeType":82},{},[],{"metadata":20230,"sys":20233,"fields":20238},{"tags":20231,"concepts":20232},[],[],{"space":20234,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20236,"publishedVersion":62,"revision":44,"locale":29},{"sys":20235},{"type":12,"linkType":13,"id":14},{"sys":20237},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20239},{"url":378,"details":20240,"fileName":384,"contentType":385},{"size":380,"image":20241},{"width":382,"height":383},{"sys":20243,"fields":20246},{"id":20244,"createdAt":20245},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":20247,"slug":20248,"articleIntro":-1,"category":20249},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[20250],{"metadata":20251,"sys":20254,"fields":20261},{"tags":20252,"concepts":20253},[],[],{"space":20255,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20257,"publishedVersion":334,"revision":62,"contentType":20259,"locale":29},{"sys":20256},{"type":12,"linkType":13,"id":14},{"sys":20258},{"id":21,"type":12,"linkType":22},{"sys":20260},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20262,"metaTitle":344,"metaDescription":345,"mainTitle":20263,"subtitle":363,"heroImage":20278,"ctaButton":386,"ctaLink":387},[343],{"data":20264,"content":20265,"nodeType":74},{},[20266,20272],{"data":20267,"content":20268,"nodeType":356},{},[20269],{"data":20270,"marks":20271,"value":355,"nodeType":82},{},[],{"data":20273,"content":20274,"nodeType":87},{},[20275],{"data":20276,"marks":20277,"value":235,"nodeType":82},{},[],{"metadata":20279,"sys":20282,"fields":20287},{"tags":20280,"concepts":20281},[],[],{"space":20283,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20285,"publishedVersion":62,"revision":44,"locale":29},{"sys":20284},{"type":12,"linkType":13,"id":14},{"sys":20286},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20288},{"url":378,"details":20289,"fileName":384,"contentType":385},{"size":380,"image":20290},{"width":382,"height":383},{"sys":20292,"fields":20295},{"id":20293,"createdAt":20294},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":20296,"slug":20297,"articleIntro":-1,"category":20298},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[20299],{"metadata":20300,"sys":20303,"fields":20310},{"tags":20301,"concepts":20302},[],[],{"space":20304,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20306,"publishedVersion":334,"revision":62,"contentType":20308,"locale":29},{"sys":20305},{"type":12,"linkType":13,"id":14},{"sys":20307},{"id":21,"type":12,"linkType":22},{"sys":20309},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20311,"metaTitle":344,"metaDescription":345,"mainTitle":20312,"subtitle":363,"heroImage":20327,"ctaButton":386,"ctaLink":387},[343],{"data":20313,"content":20314,"nodeType":74},{},[20315,20321],{"data":20316,"content":20317,"nodeType":356},{},[20318],{"data":20319,"marks":20320,"value":355,"nodeType":82},{},[],{"data":20322,"content":20323,"nodeType":87},{},[20324],{"data":20325,"marks":20326,"value":235,"nodeType":82},{},[],{"metadata":20328,"sys":20331,"fields":20336},{"tags":20329,"concepts":20330},[],[],{"space":20332,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20334,"publishedVersion":62,"revision":44,"locale":29},{"sys":20333},{"type":12,"linkType":13,"id":14},{"sys":20335},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20337},{"url":378,"details":20338,"fileName":384,"contentType":385},{"size":380,"image":20339},{"width":382,"height":383},{"sys":20341,"fields":20344},{"id":20342,"createdAt":20343},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":20345,"slug":20346,"articleIntro":20345,"category":20347},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[20348],{"metadata":20349,"sys":20352,"fields":20359},{"tags":20350,"concepts":20351},[],[],{"space":20353,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20355,"publishedVersion":334,"revision":62,"contentType":20357,"locale":29},{"sys":20354},{"type":12,"linkType":13,"id":14},{"sys":20356},{"id":21,"type":12,"linkType":22},{"sys":20358},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20360,"metaTitle":344,"metaDescription":345,"mainTitle":20361,"subtitle":363,"heroImage":20376,"ctaButton":386,"ctaLink":387},[343],{"data":20362,"content":20363,"nodeType":74},{},[20364,20370],{"data":20365,"content":20366,"nodeType":356},{},[20367],{"data":20368,"marks":20369,"value":355,"nodeType":82},{},[],{"data":20371,"content":20372,"nodeType":87},{},[20373],{"data":20374,"marks":20375,"value":235,"nodeType":82},{},[],{"metadata":20377,"sys":20380,"fields":20385},{"tags":20378,"concepts":20379},[],[],{"space":20381,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20383,"publishedVersion":62,"revision":44,"locale":29},{"sys":20382},{"type":12,"linkType":13,"id":14},{"sys":20384},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20386},{"url":378,"details":20387,"fileName":384,"contentType":385},{"size":380,"image":20388},{"width":382,"height":383},{"sys":20390,"fields":20393},{"id":20391,"createdAt":20392},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":20394,"slug":20395,"articleIntro":-1,"category":20396},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[20397],{"metadata":20398,"sys":20401,"fields":20408},{"tags":20399,"concepts":20400},[],[],{"space":20402,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20404,"publishedVersion":334,"revision":62,"contentType":20406,"locale":29},{"sys":20403},{"type":12,"linkType":13,"id":14},{"sys":20405},{"id":21,"type":12,"linkType":22},{"sys":20407},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20409,"metaTitle":344,"metaDescription":345,"mainTitle":20410,"subtitle":363,"heroImage":20425,"ctaButton":386,"ctaLink":387},[343],{"data":20411,"content":20412,"nodeType":74},{},[20413,20419],{"data":20414,"content":20415,"nodeType":356},{},[20416],{"data":20417,"marks":20418,"value":355,"nodeType":82},{},[],{"data":20420,"content":20421,"nodeType":87},{},[20422],{"data":20423,"marks":20424,"value":235,"nodeType":82},{},[],{"metadata":20426,"sys":20429,"fields":20434},{"tags":20427,"concepts":20428},[],[],{"space":20430,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20432,"publishedVersion":62,"revision":44,"locale":29},{"sys":20431},{"type":12,"linkType":13,"id":14},{"sys":20433},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20435},{"url":378,"details":20436,"fileName":384,"contentType":385},{"size":380,"image":20437},{"width":382,"height":383},{"sys":20439,"fields":20442},{"id":20440,"createdAt":20441},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":20443,"slug":20444,"articleIntro":20443,"category":20445},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[20446],{"metadata":20447,"sys":20450,"fields":20457},{"tags":20448,"concepts":20449},[],[],{"space":20451,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20453,"publishedVersion":334,"revision":62,"contentType":20455,"locale":29},{"sys":20452},{"type":12,"linkType":13,"id":14},{"sys":20454},{"id":21,"type":12,"linkType":22},{"sys":20456},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20458,"metaTitle":344,"metaDescription":345,"mainTitle":20459,"subtitle":363,"heroImage":20474,"ctaButton":386,"ctaLink":387},[343],{"data":20460,"content":20461,"nodeType":74},{},[20462,20468],{"data":20463,"content":20464,"nodeType":356},{},[20465],{"data":20466,"marks":20467,"value":355,"nodeType":82},{},[],{"data":20469,"content":20470,"nodeType":87},{},[20471],{"data":20472,"marks":20473,"value":235,"nodeType":82},{},[],{"metadata":20475,"sys":20478,"fields":20483},{"tags":20476,"concepts":20477},[],[],{"space":20479,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20481,"publishedVersion":62,"revision":44,"locale":29},{"sys":20480},{"type":12,"linkType":13,"id":14},{"sys":20482},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20484},{"url":378,"details":20485,"fileName":384,"contentType":385},{"size":380,"image":20486},{"width":382,"height":383},{"sys":20488,"fields":20491},{"id":20489,"createdAt":20490},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":20492,"slug":20493,"articleIntro":20494,"category":20495},"Compte - 147 - Plus-values réinvesties","compte-147-plus-values-reinvesties","Compte de capitaux propres destiné à l'enregistrement des plus-values de cession d'actifs réinvesties dans l'entreprise",[20496],{"metadata":20497,"sys":20500,"fields":20507},{"tags":20498,"concepts":20499},[],[],{"space":20501,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20503,"publishedVersion":334,"revision":62,"contentType":20505,"locale":29},{"sys":20502},{"type":12,"linkType":13,"id":14},{"sys":20504},{"id":21,"type":12,"linkType":22},{"sys":20506},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20508,"metaTitle":344,"metaDescription":345,"mainTitle":20509,"subtitle":363,"heroImage":20524,"ctaButton":386,"ctaLink":387},[343],{"data":20510,"content":20511,"nodeType":74},{},[20512,20518],{"data":20513,"content":20514,"nodeType":356},{},[20515],{"data":20516,"marks":20517,"value":355,"nodeType":82},{},[],{"data":20519,"content":20520,"nodeType":87},{},[20521],{"data":20522,"marks":20523,"value":235,"nodeType":82},{},[],{"metadata":20525,"sys":20528,"fields":20533},{"tags":20526,"concepts":20527},[],[],{"space":20529,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20531,"publishedVersion":62,"revision":44,"locale":29},{"sys":20530},{"type":12,"linkType":13,"id":14},{"sys":20532},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20534},{"url":378,"details":20535,"fileName":384,"contentType":385},{"size":380,"image":20536},{"width":382,"height":383},{"sys":20538,"fields":20541},{"id":20539,"createdAt":20540},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":20542,"slug":20543,"articleIntro":20542,"category":20544},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[20545],{"metadata":20546,"sys":20549,"fields":20556},{"tags":20547,"concepts":20548},[],[],{"space":20550,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20552,"publishedVersion":334,"revision":62,"contentType":20554,"locale":29},{"sys":20551},{"type":12,"linkType":13,"id":14},{"sys":20553},{"id":21,"type":12,"linkType":22},{"sys":20555},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20557,"metaTitle":344,"metaDescription":345,"mainTitle":20558,"subtitle":363,"heroImage":20573,"ctaButton":386,"ctaLink":387},[343],{"data":20559,"content":20560,"nodeType":74},{},[20561,20567],{"data":20562,"content":20563,"nodeType":356},{},[20564],{"data":20565,"marks":20566,"value":355,"nodeType":82},{},[],{"data":20568,"content":20569,"nodeType":87},{},[20570],{"data":20571,"marks":20572,"value":235,"nodeType":82},{},[],{"metadata":20574,"sys":20577,"fields":20582},{"tags":20575,"concepts":20576},[],[],{"space":20578,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20580,"publishedVersion":62,"revision":44,"locale":29},{"sys":20579},{"type":12,"linkType":13,"id":14},{"sys":20581},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20583},{"url":378,"details":20584,"fileName":384,"contentType":385},{"size":380,"image":20585},{"width":382,"height":383},{"sys":20587,"fields":20590},{"id":20588,"createdAt":20589},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":20591,"slug":20592,"articleIntro":20591,"category":20593},"Compte 205 - Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-205-concessions-et-droits-similaires-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[20594],{"metadata":20595,"sys":20598,"fields":20605},{"tags":20596,"concepts":20597},[],[],{"space":20599,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20601,"publishedVersion":334,"revision":62,"contentType":20603,"locale":29},{"sys":20600},{"type":12,"linkType":13,"id":14},{"sys":20602},{"id":21,"type":12,"linkType":22},{"sys":20604},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20606,"metaTitle":344,"metaDescription":345,"mainTitle":20607,"subtitle":363,"heroImage":20622,"ctaButton":386,"ctaLink":387},[343],{"data":20608,"content":20609,"nodeType":74},{},[20610,20616],{"data":20611,"content":20612,"nodeType":356},{},[20613],{"data":20614,"marks":20615,"value":355,"nodeType":82},{},[],{"data":20617,"content":20618,"nodeType":87},{},[20619],{"data":20620,"marks":20621,"value":235,"nodeType":82},{},[],{"metadata":20623,"sys":20626,"fields":20631},{"tags":20624,"concepts":20625},[],[],{"space":20627,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20629,"publishedVersion":62,"revision":44,"locale":29},{"sys":20628},{"type":12,"linkType":13,"id":14},{"sys":20630},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20632},{"url":378,"details":20633,"fileName":384,"contentType":385},{"size":380,"image":20634},{"width":382,"height":383},{"sys":20636,"fields":20639},{"id":20637,"createdAt":20638},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":20640,"slug":20641,"articleIntro":-1,"category":20642},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[20643],{"metadata":20644,"sys":20647,"fields":20654},{"tags":20645,"concepts":20646},[],[],{"space":20648,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20650,"publishedVersion":334,"revision":62,"contentType":20652,"locale":29},{"sys":20649},{"type":12,"linkType":13,"id":14},{"sys":20651},{"id":21,"type":12,"linkType":22},{"sys":20653},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20655,"metaTitle":344,"metaDescription":345,"mainTitle":20656,"subtitle":363,"heroImage":20671,"ctaButton":386,"ctaLink":387},[343],{"data":20657,"content":20658,"nodeType":74},{},[20659,20665],{"data":20660,"content":20661,"nodeType":356},{},[20662],{"data":20663,"marks":20664,"value":355,"nodeType":82},{},[],{"data":20666,"content":20667,"nodeType":87},{},[20668],{"data":20669,"marks":20670,"value":235,"nodeType":82},{},[],{"metadata":20672,"sys":20675,"fields":20680},{"tags":20673,"concepts":20674},[],[],{"space":20676,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20678,"publishedVersion":62,"revision":44,"locale":29},{"sys":20677},{"type":12,"linkType":13,"id":14},{"sys":20679},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20681},{"url":378,"details":20682,"fileName":384,"contentType":385},{"size":380,"image":20683},{"width":382,"height":383},{"sys":20685,"fields":20688},{"id":20686,"createdAt":20687},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":20689,"slug":20690,"articleIntro":20689,"category":20691},"36 - (compte à ouvrir, le cas échéant, sous l'intitulé \"Stocks provenant d'immobilisations\")","compte-36-compte-a-ouvrir-le-cas-echeant-sous-l-intitule-stocks-provenant-d-immobilisations",[20692],{"metadata":20693,"sys":20696,"fields":20703},{"tags":20694,"concepts":20695},[],[],{"space":20697,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20699,"publishedVersion":334,"revision":62,"contentType":20701,"locale":29},{"sys":20698},{"type":12,"linkType":13,"id":14},{"sys":20700},{"id":21,"type":12,"linkType":22},{"sys":20702},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20704,"metaTitle":344,"metaDescription":345,"mainTitle":20705,"subtitle":363,"heroImage":20720,"ctaButton":386,"ctaLink":387},[343],{"data":20706,"content":20707,"nodeType":74},{},[20708,20714],{"data":20709,"content":20710,"nodeType":356},{},[20711],{"data":20712,"marks":20713,"value":355,"nodeType":82},{},[],{"data":20715,"content":20716,"nodeType":87},{},[20717],{"data":20718,"marks":20719,"value":235,"nodeType":82},{},[],{"metadata":20721,"sys":20724,"fields":20729},{"tags":20722,"concepts":20723},[],[],{"space":20725,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20727,"publishedVersion":62,"revision":44,"locale":29},{"sys":20726},{"type":12,"linkType":13,"id":14},{"sys":20728},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20730},{"url":378,"details":20731,"fileName":384,"contentType":385},{"size":380,"image":20732},{"width":382,"height":383},{"sys":20734,"fields":20737},{"id":20735,"createdAt":20736},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":20738,"slug":20739,"articleIntro":20738,"category":20740},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[20741],{"metadata":20742,"sys":20745,"fields":20752},{"tags":20743,"concepts":20744},[],[],{"space":20746,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20748,"publishedVersion":334,"revision":62,"contentType":20750,"locale":29},{"sys":20747},{"type":12,"linkType":13,"id":14},{"sys":20749},{"id":21,"type":12,"linkType":22},{"sys":20751},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20753,"metaTitle":344,"metaDescription":345,"mainTitle":20754,"subtitle":363,"heroImage":20769,"ctaButton":386,"ctaLink":387},[343],{"data":20755,"content":20756,"nodeType":74},{},[20757,20763],{"data":20758,"content":20759,"nodeType":356},{},[20760],{"data":20761,"marks":20762,"value":355,"nodeType":82},{},[],{"data":20764,"content":20765,"nodeType":87},{},[20766],{"data":20767,"marks":20768,"value":235,"nodeType":82},{},[],{"metadata":20770,"sys":20773,"fields":20778},{"tags":20771,"concepts":20772},[],[],{"space":20774,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20776,"publishedVersion":62,"revision":44,"locale":29},{"sys":20775},{"type":12,"linkType":13,"id":14},{"sys":20777},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20779},{"url":378,"details":20780,"fileName":384,"contentType":385},{"size":380,"image":20781},{"width":382,"height":383},{"sys":20783,"fields":20786},{"id":20784,"createdAt":20785},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":20787,"slug":20788,"articleIntro":20787,"category":20789},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[20790],{"metadata":20791,"sys":20794,"fields":20801},{"tags":20792,"concepts":20793},[],[],{"space":20795,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20797,"publishedVersion":334,"revision":62,"contentType":20799,"locale":29},{"sys":20796},{"type":12,"linkType":13,"id":14},{"sys":20798},{"id":21,"type":12,"linkType":22},{"sys":20800},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20802,"metaTitle":344,"metaDescription":345,"mainTitle":20803,"subtitle":363,"heroImage":20818,"ctaButton":386,"ctaLink":387},[343],{"data":20804,"content":20805,"nodeType":74},{},[20806,20812],{"data":20807,"content":20808,"nodeType":356},{},[20809],{"data":20810,"marks":20811,"value":355,"nodeType":82},{},[],{"data":20813,"content":20814,"nodeType":87},{},[20815],{"data":20816,"marks":20817,"value":235,"nodeType":82},{},[],{"metadata":20819,"sys":20822,"fields":20827},{"tags":20820,"concepts":20821},[],[],{"space":20823,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20825,"publishedVersion":62,"revision":44,"locale":29},{"sys":20824},{"type":12,"linkType":13,"id":14},{"sys":20826},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20828},{"url":378,"details":20829,"fileName":384,"contentType":385},{"size":380,"image":20830},{"width":382,"height":383},{"sys":20832,"fields":20835},{"id":20833,"createdAt":20834},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":20836,"slug":20837,"articleIntro":20836,"category":20838},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[20839],{"metadata":20840,"sys":20843,"fields":20850},{"tags":20841,"concepts":20842},[],[],{"space":20844,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20846,"publishedVersion":334,"revision":62,"contentType":20848,"locale":29},{"sys":20845},{"type":12,"linkType":13,"id":14},{"sys":20847},{"id":21,"type":12,"linkType":22},{"sys":20849},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20851,"metaTitle":344,"metaDescription":345,"mainTitle":20852,"subtitle":363,"heroImage":20867,"ctaButton":386,"ctaLink":387},[343],{"data":20853,"content":20854,"nodeType":74},{},[20855,20861],{"data":20856,"content":20857,"nodeType":356},{},[20858],{"data":20859,"marks":20860,"value":355,"nodeType":82},{},[],{"data":20862,"content":20863,"nodeType":87},{},[20864],{"data":20865,"marks":20866,"value":235,"nodeType":82},{},[],{"metadata":20868,"sys":20871,"fields":20876},{"tags":20869,"concepts":20870},[],[],{"space":20872,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20874,"publishedVersion":62,"revision":44,"locale":29},{"sys":20873},{"type":12,"linkType":13,"id":14},{"sys":20875},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20877},{"url":378,"details":20878,"fileName":384,"contentType":385},{"size":380,"image":20879},{"width":382,"height":383},{"sys":20881,"fields":20884},{"id":20882,"createdAt":20883},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":20885,"slug":20886,"articleIntro":20885,"category":20887},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[20888],{"metadata":20889,"sys":20892,"fields":20899},{"tags":20890,"concepts":20891},[],[],{"space":20893,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20895,"publishedVersion":334,"revision":62,"contentType":20897,"locale":29},{"sys":20894},{"type":12,"linkType":13,"id":14},{"sys":20896},{"id":21,"type":12,"linkType":22},{"sys":20898},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20900,"metaTitle":344,"metaDescription":345,"mainTitle":20901,"subtitle":363,"heroImage":20916,"ctaButton":386,"ctaLink":387},[343],{"data":20902,"content":20903,"nodeType":74},{},[20904,20910],{"data":20905,"content":20906,"nodeType":356},{},[20907],{"data":20908,"marks":20909,"value":355,"nodeType":82},{},[],{"data":20911,"content":20912,"nodeType":87},{},[20913],{"data":20914,"marks":20915,"value":235,"nodeType":82},{},[],{"metadata":20917,"sys":20920,"fields":20925},{"tags":20918,"concepts":20919},[],[],{"space":20921,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20923,"publishedVersion":62,"revision":44,"locale":29},{"sys":20922},{"type":12,"linkType":13,"id":14},{"sys":20924},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20926},{"url":378,"details":20927,"fileName":384,"contentType":385},{"size":380,"image":20928},{"width":382,"height":383},{"sys":20930,"fields":20933},{"id":20931,"createdAt":20932},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":20934,"slug":20935,"articleIntro":20934,"category":20936},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[20937],{"metadata":20938,"sys":20941,"fields":20948},{"tags":20939,"concepts":20940},[],[],{"space":20942,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20944,"publishedVersion":334,"revision":62,"contentType":20946,"locale":29},{"sys":20943},{"type":12,"linkType":13,"id":14},{"sys":20945},{"id":21,"type":12,"linkType":22},{"sys":20947},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20949,"metaTitle":344,"metaDescription":345,"mainTitle":20950,"subtitle":363,"heroImage":20965,"ctaButton":386,"ctaLink":387},[343],{"data":20951,"content":20952,"nodeType":74},{},[20953,20959],{"data":20954,"content":20955,"nodeType":356},{},[20956],{"data":20957,"marks":20958,"value":355,"nodeType":82},{},[],{"data":20960,"content":20961,"nodeType":87},{},[20962],{"data":20963,"marks":20964,"value":235,"nodeType":82},{},[],{"metadata":20966,"sys":20969,"fields":20974},{"tags":20967,"concepts":20968},[],[],{"space":20970,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":20972,"publishedVersion":62,"revision":44,"locale":29},{"sys":20971},{"type":12,"linkType":13,"id":14},{"sys":20973},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":20975},{"url":378,"details":20976,"fileName":384,"contentType":385},{"size":380,"image":20977},{"width":382,"height":383},{"sys":20979,"fields":20982},{"id":20980,"createdAt":20981},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":20983,"slug":20984,"articleIntro":-1,"category":20985},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[20986],{"metadata":20987,"sys":20990,"fields":20997},{"tags":20988,"concepts":20989},[],[],{"space":20991,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20993,"publishedVersion":334,"revision":62,"contentType":20995,"locale":29},{"sys":20992},{"type":12,"linkType":13,"id":14},{"sys":20994},{"id":21,"type":12,"linkType":22},{"sys":20996},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20998,"metaTitle":344,"metaDescription":345,"mainTitle":20999,"subtitle":363,"heroImage":21014,"ctaButton":386,"ctaLink":387},[343],{"data":21000,"content":21001,"nodeType":74},{},[21002,21008],{"data":21003,"content":21004,"nodeType":356},{},[21005],{"data":21006,"marks":21007,"value":355,"nodeType":82},{},[],{"data":21009,"content":21010,"nodeType":87},{},[21011],{"data":21012,"marks":21013,"value":235,"nodeType":82},{},[],{"metadata":21015,"sys":21018,"fields":21023},{"tags":21016,"concepts":21017},[],[],{"space":21019,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21021,"publishedVersion":62,"revision":44,"locale":29},{"sys":21020},{"type":12,"linkType":13,"id":14},{"sys":21022},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21024},{"url":378,"details":21025,"fileName":384,"contentType":385},{"size":380,"image":21026},{"width":382,"height":383},{"sys":21028,"fields":21031},{"id":21029,"createdAt":21030},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":21032,"slug":21033,"articleIntro":21032,"category":21034},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[21035],{"metadata":21036,"sys":21039,"fields":21046},{"tags":21037,"concepts":21038},[],[],{"space":21040,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21042,"publishedVersion":334,"revision":62,"contentType":21044,"locale":29},{"sys":21041},{"type":12,"linkType":13,"id":14},{"sys":21043},{"id":21,"type":12,"linkType":22},{"sys":21045},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21047,"metaTitle":344,"metaDescription":345,"mainTitle":21048,"subtitle":363,"heroImage":21063,"ctaButton":386,"ctaLink":387},[343],{"data":21049,"content":21050,"nodeType":74},{},[21051,21057],{"data":21052,"content":21053,"nodeType":356},{},[21054],{"data":21055,"marks":21056,"value":355,"nodeType":82},{},[],{"data":21058,"content":21059,"nodeType":87},{},[21060],{"data":21061,"marks":21062,"value":235,"nodeType":82},{},[],{"metadata":21064,"sys":21067,"fields":21072},{"tags":21065,"concepts":21066},[],[],{"space":21068,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21070,"publishedVersion":62,"revision":44,"locale":29},{"sys":21069},{"type":12,"linkType":13,"id":14},{"sys":21071},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21073},{"url":378,"details":21074,"fileName":384,"contentType":385},{"size":380,"image":21075},{"width":382,"height":383},{"sys":21077,"fields":21080},{"id":21078,"createdAt":21079},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":21081,"slug":21082,"articleIntro":21081,"category":21083},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[21084],{"metadata":21085,"sys":21088,"fields":21095},{"tags":21086,"concepts":21087},[],[],{"space":21089,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21091,"publishedVersion":334,"revision":62,"contentType":21093,"locale":29},{"sys":21090},{"type":12,"linkType":13,"id":14},{"sys":21092},{"id":21,"type":12,"linkType":22},{"sys":21094},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21096,"metaTitle":344,"metaDescription":345,"mainTitle":21097,"subtitle":363,"heroImage":21112,"ctaButton":386,"ctaLink":387},[343],{"data":21098,"content":21099,"nodeType":74},{},[21100,21106],{"data":21101,"content":21102,"nodeType":356},{},[21103],{"data":21104,"marks":21105,"value":355,"nodeType":82},{},[],{"data":21107,"content":21108,"nodeType":87},{},[21109],{"data":21110,"marks":21111,"value":235,"nodeType":82},{},[],{"metadata":21113,"sys":21116,"fields":21121},{"tags":21114,"concepts":21115},[],[],{"space":21117,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21119,"publishedVersion":62,"revision":44,"locale":29},{"sys":21118},{"type":12,"linkType":13,"id":14},{"sys":21120},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21122},{"url":378,"details":21123,"fileName":384,"contentType":385},{"size":380,"image":21124},{"width":382,"height":383},{"sys":21126,"fields":21129},{"id":21127,"createdAt":21128},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":21130,"slug":21131,"articleIntro":21130,"category":21132},"Compte 106 - Réserves","compte-106-reserves",[21133],{"metadata":21134,"sys":21137,"fields":21144},{"tags":21135,"concepts":21136},[],[],{"space":21138,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21140,"publishedVersion":334,"revision":62,"contentType":21142,"locale":29},{"sys":21139},{"type":12,"linkType":13,"id":14},{"sys":21141},{"id":21,"type":12,"linkType":22},{"sys":21143},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21145,"metaTitle":344,"metaDescription":345,"mainTitle":21146,"subtitle":363,"heroImage":21161,"ctaButton":386,"ctaLink":387},[343],{"data":21147,"content":21148,"nodeType":74},{},[21149,21155],{"data":21150,"content":21151,"nodeType":356},{},[21152],{"data":21153,"marks":21154,"value":355,"nodeType":82},{},[],{"data":21156,"content":21157,"nodeType":87},{},[21158],{"data":21159,"marks":21160,"value":235,"nodeType":82},{},[],{"metadata":21162,"sys":21165,"fields":21170},{"tags":21163,"concepts":21164},[],[],{"space":21166,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21168,"publishedVersion":62,"revision":44,"locale":29},{"sys":21167},{"type":12,"linkType":13,"id":14},{"sys":21169},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21171},{"url":378,"details":21172,"fileName":384,"contentType":385},{"size":380,"image":21173},{"width":382,"height":383},{"sys":21175,"fields":21178},{"id":21176,"createdAt":21177},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":21179,"slug":21180,"articleIntro":21179,"category":21181},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[21182],{"metadata":21183,"sys":21186,"fields":21193},{"tags":21184,"concepts":21185},[],[],{"space":21187,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21189,"publishedVersion":334,"revision":62,"contentType":21191,"locale":29},{"sys":21188},{"type":12,"linkType":13,"id":14},{"sys":21190},{"id":21,"type":12,"linkType":22},{"sys":21192},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21194,"metaTitle":344,"metaDescription":345,"mainTitle":21195,"subtitle":363,"heroImage":21210,"ctaButton":386,"ctaLink":387},[343],{"data":21196,"content":21197,"nodeType":74},{},[21198,21204],{"data":21199,"content":21200,"nodeType":356},{},[21201],{"data":21202,"marks":21203,"value":355,"nodeType":82},{},[],{"data":21205,"content":21206,"nodeType":87},{},[21207],{"data":21208,"marks":21209,"value":235,"nodeType":82},{},[],{"metadata":21211,"sys":21214,"fields":21219},{"tags":21212,"concepts":21213},[],[],{"space":21215,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21217,"publishedVersion":62,"revision":44,"locale":29},{"sys":21216},{"type":12,"linkType":13,"id":14},{"sys":21218},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21220},{"url":378,"details":21221,"fileName":384,"contentType":385},{"size":380,"image":21222},{"width":382,"height":383},{"sys":21224,"fields":21227},{"id":21225,"createdAt":21226},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":21228,"slug":21229,"articleIntro":-1,"category":21230},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[21231],{"metadata":21232,"sys":21235,"fields":21242},{"tags":21233,"concepts":21234},[],[],{"space":21236,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21238,"publishedVersion":334,"revision":62,"contentType":21240,"locale":29},{"sys":21237},{"type":12,"linkType":13,"id":14},{"sys":21239},{"id":21,"type":12,"linkType":22},{"sys":21241},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21243,"metaTitle":344,"metaDescription":345,"mainTitle":21244,"subtitle":363,"heroImage":21259,"ctaButton":386,"ctaLink":387},[343],{"data":21245,"content":21246,"nodeType":74},{},[21247,21253],{"data":21248,"content":21249,"nodeType":356},{},[21250],{"data":21251,"marks":21252,"value":355,"nodeType":82},{},[],{"data":21254,"content":21255,"nodeType":87},{},[21256],{"data":21257,"marks":21258,"value":235,"nodeType":82},{},[],{"metadata":21260,"sys":21263,"fields":21268},{"tags":21261,"concepts":21262},[],[],{"space":21264,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21266,"publishedVersion":62,"revision":44,"locale":29},{"sys":21265},{"type":12,"linkType":13,"id":14},{"sys":21267},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21269},{"url":378,"details":21270,"fileName":384,"contentType":385},{"size":380,"image":21271},{"width":382,"height":383},{"sys":21273,"fields":21276},{"id":21274,"createdAt":21275},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":21277,"slug":21278,"articleIntro":21277,"category":21279},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[21280],{"metadata":21281,"sys":21284,"fields":21291},{"tags":21282,"concepts":21283},[],[],{"space":21285,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21287,"publishedVersion":334,"revision":62,"contentType":21289,"locale":29},{"sys":21286},{"type":12,"linkType":13,"id":14},{"sys":21288},{"id":21,"type":12,"linkType":22},{"sys":21290},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21292,"metaTitle":344,"metaDescription":345,"mainTitle":21293,"subtitle":363,"heroImage":21308,"ctaButton":386,"ctaLink":387},[343],{"data":21294,"content":21295,"nodeType":74},{},[21296,21302],{"data":21297,"content":21298,"nodeType":356},{},[21299],{"data":21300,"marks":21301,"value":355,"nodeType":82},{},[],{"data":21303,"content":21304,"nodeType":87},{},[21305],{"data":21306,"marks":21307,"value":235,"nodeType":82},{},[],{"metadata":21309,"sys":21312,"fields":21317},{"tags":21310,"concepts":21311},[],[],{"space":21313,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21315,"publishedVersion":62,"revision":44,"locale":29},{"sys":21314},{"type":12,"linkType":13,"id":14},{"sys":21316},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21318},{"url":378,"details":21319,"fileName":384,"contentType":385},{"size":380,"image":21320},{"width":382,"height":383},{"sys":21322,"fields":21325},{"id":21323,"createdAt":21324},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":21326,"slug":21327,"articleIntro":21326,"category":21328},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[21329],{"metadata":21330,"sys":21333,"fields":21340},{"tags":21331,"concepts":21332},[],[],{"space":21334,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21336,"publishedVersion":334,"revision":62,"contentType":21338,"locale":29},{"sys":21335},{"type":12,"linkType":13,"id":14},{"sys":21337},{"id":21,"type":12,"linkType":22},{"sys":21339},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21341,"metaTitle":344,"metaDescription":345,"mainTitle":21342,"subtitle":363,"heroImage":21357,"ctaButton":386,"ctaLink":387},[343],{"data":21343,"content":21344,"nodeType":74},{},[21345,21351],{"data":21346,"content":21347,"nodeType":356},{},[21348],{"data":21349,"marks":21350,"value":355,"nodeType":82},{},[],{"data":21352,"content":21353,"nodeType":87},{},[21354],{"data":21355,"marks":21356,"value":235,"nodeType":82},{},[],{"metadata":21358,"sys":21361,"fields":21366},{"tags":21359,"concepts":21360},[],[],{"space":21362,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21364,"publishedVersion":62,"revision":44,"locale":29},{"sys":21363},{"type":12,"linkType":13,"id":14},{"sys":21365},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21367},{"url":378,"details":21368,"fileName":384,"contentType":385},{"size":380,"image":21369},{"width":382,"height":383},{"sys":21371,"fields":21374},{"id":21372,"createdAt":21373},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":21375,"slug":21376,"articleIntro":21375,"category":21377},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[21378],{"metadata":21379,"sys":21382,"fields":21389},{"tags":21380,"concepts":21381},[],[],{"space":21383,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21385,"publishedVersion":334,"revision":62,"contentType":21387,"locale":29},{"sys":21384},{"type":12,"linkType":13,"id":14},{"sys":21386},{"id":21,"type":12,"linkType":22},{"sys":21388},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21390,"metaTitle":344,"metaDescription":345,"mainTitle":21391,"subtitle":363,"heroImage":21406,"ctaButton":386,"ctaLink":387},[343],{"data":21392,"content":21393,"nodeType":74},{},[21394,21400],{"data":21395,"content":21396,"nodeType":356},{},[21397],{"data":21398,"marks":21399,"value":355,"nodeType":82},{},[],{"data":21401,"content":21402,"nodeType":87},{},[21403],{"data":21404,"marks":21405,"value":235,"nodeType":82},{},[],{"metadata":21407,"sys":21410,"fields":21415},{"tags":21408,"concepts":21409},[],[],{"space":21411,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21413,"publishedVersion":62,"revision":44,"locale":29},{"sys":21412},{"type":12,"linkType":13,"id":14},{"sys":21414},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21416},{"url":378,"details":21417,"fileName":384,"contentType":385},{"size":380,"image":21418},{"width":382,"height":383},{"sys":21420,"fields":21423},{"id":21421,"createdAt":21422},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":21424,"slug":21425,"articleIntro":-1,"category":21426},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[21427],{"metadata":21428,"sys":21431,"fields":21438},{"tags":21429,"concepts":21430},[],[],{"space":21432,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21434,"publishedVersion":334,"revision":62,"contentType":21436,"locale":29},{"sys":21433},{"type":12,"linkType":13,"id":14},{"sys":21435},{"id":21,"type":12,"linkType":22},{"sys":21437},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21439,"metaTitle":344,"metaDescription":345,"mainTitle":21440,"subtitle":363,"heroImage":21455,"ctaButton":386,"ctaLink":387},[343],{"data":21441,"content":21442,"nodeType":74},{},[21443,21449],{"data":21444,"content":21445,"nodeType":356},{},[21446],{"data":21447,"marks":21448,"value":355,"nodeType":82},{},[],{"data":21450,"content":21451,"nodeType":87},{},[21452],{"data":21453,"marks":21454,"value":235,"nodeType":82},{},[],{"metadata":21456,"sys":21459,"fields":21464},{"tags":21457,"concepts":21458},[],[],{"space":21460,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21462,"publishedVersion":62,"revision":44,"locale":29},{"sys":21461},{"type":12,"linkType":13,"id":14},{"sys":21463},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21465},{"url":378,"details":21466,"fileName":384,"contentType":385},{"size":380,"image":21467},{"width":382,"height":383},{"sys":21469,"fields":21472},{"id":21470,"createdAt":21471},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":21473,"slug":21474,"articleIntro":21473,"category":21475},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[21476],{"metadata":21477,"sys":21480,"fields":21487},{"tags":21478,"concepts":21479},[],[],{"space":21481,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21483,"publishedVersion":334,"revision":62,"contentType":21485,"locale":29},{"sys":21482},{"type":12,"linkType":13,"id":14},{"sys":21484},{"id":21,"type":12,"linkType":22},{"sys":21486},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21488,"metaTitle":344,"metaDescription":345,"mainTitle":21489,"subtitle":363,"heroImage":21504,"ctaButton":386,"ctaLink":387},[343],{"data":21490,"content":21491,"nodeType":74},{},[21492,21498],{"data":21493,"content":21494,"nodeType":356},{},[21495],{"data":21496,"marks":21497,"value":355,"nodeType":82},{},[],{"data":21499,"content":21500,"nodeType":87},{},[21501],{"data":21502,"marks":21503,"value":235,"nodeType":82},{},[],{"metadata":21505,"sys":21508,"fields":21513},{"tags":21506,"concepts":21507},[],[],{"space":21509,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21511,"publishedVersion":62,"revision":44,"locale":29},{"sys":21510},{"type":12,"linkType":13,"id":14},{"sys":21512},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21514},{"url":378,"details":21515,"fileName":384,"contentType":385},{"size":380,"image":21516},{"width":382,"height":383},{"sys":21518,"fields":21521},{"id":21519,"createdAt":21520},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":21522,"slug":21523,"articleIntro":21522,"category":21524},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[21525],{"metadata":21526,"sys":21529,"fields":21536},{"tags":21527,"concepts":21528},[],[],{"space":21530,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21532,"publishedVersion":334,"revision":62,"contentType":21534,"locale":29},{"sys":21531},{"type":12,"linkType":13,"id":14},{"sys":21533},{"id":21,"type":12,"linkType":22},{"sys":21535},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21537,"metaTitle":344,"metaDescription":345,"mainTitle":21538,"subtitle":363,"heroImage":21553,"ctaButton":386,"ctaLink":387},[343],{"data":21539,"content":21540,"nodeType":74},{},[21541,21547],{"data":21542,"content":21543,"nodeType":356},{},[21544],{"data":21545,"marks":21546,"value":355,"nodeType":82},{},[],{"data":21548,"content":21549,"nodeType":87},{},[21550],{"data":21551,"marks":21552,"value":235,"nodeType":82},{},[],{"metadata":21554,"sys":21557,"fields":21562},{"tags":21555,"concepts":21556},[],[],{"space":21558,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21560,"publishedVersion":62,"revision":44,"locale":29},{"sys":21559},{"type":12,"linkType":13,"id":14},{"sys":21561},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21563},{"url":378,"details":21564,"fileName":384,"contentType":385},{"size":380,"image":21565},{"width":382,"height":383},{"sys":21567,"fields":21570},{"id":21568,"createdAt":21569},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":21571,"slug":21572,"articleIntro":21571,"category":21573},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[21574],{"metadata":21575,"sys":21578,"fields":21585},{"tags":21576,"concepts":21577},[],[],{"space":21579,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21581,"publishedVersion":334,"revision":62,"contentType":21583,"locale":29},{"sys":21580},{"type":12,"linkType":13,"id":14},{"sys":21582},{"id":21,"type":12,"linkType":22},{"sys":21584},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21586,"metaTitle":344,"metaDescription":345,"mainTitle":21587,"subtitle":363,"heroImage":21602,"ctaButton":386,"ctaLink":387},[343],{"data":21588,"content":21589,"nodeType":74},{},[21590,21596],{"data":21591,"content":21592,"nodeType":356},{},[21593],{"data":21594,"marks":21595,"value":355,"nodeType":82},{},[],{"data":21597,"content":21598,"nodeType":87},{},[21599],{"data":21600,"marks":21601,"value":235,"nodeType":82},{},[],{"metadata":21603,"sys":21606,"fields":21611},{"tags":21604,"concepts":21605},[],[],{"space":21607,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21609,"publishedVersion":62,"revision":44,"locale":29},{"sys":21608},{"type":12,"linkType":13,"id":14},{"sys":21610},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21612},{"url":378,"details":21613,"fileName":384,"contentType":385},{"size":380,"image":21614},{"width":382,"height":383},{"sys":21616,"fields":21619},{"id":21617,"createdAt":21618},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":21620,"slug":21621,"articleIntro":-1,"category":21622},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[21623],{"metadata":21624,"sys":21627,"fields":21634},{"tags":21625,"concepts":21626},[],[],{"space":21628,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21630,"publishedVersion":334,"revision":62,"contentType":21632,"locale":29},{"sys":21629},{"type":12,"linkType":13,"id":14},{"sys":21631},{"id":21,"type":12,"linkType":22},{"sys":21633},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21635,"metaTitle":344,"metaDescription":345,"mainTitle":21636,"subtitle":363,"heroImage":21651,"ctaButton":386,"ctaLink":387},[343],{"data":21637,"content":21638,"nodeType":74},{},[21639,21645],{"data":21640,"content":21641,"nodeType":356},{},[21642],{"data":21643,"marks":21644,"value":355,"nodeType":82},{},[],{"data":21646,"content":21647,"nodeType":87},{},[21648],{"data":21649,"marks":21650,"value":235,"nodeType":82},{},[],{"metadata":21652,"sys":21655,"fields":21660},{"tags":21653,"concepts":21654},[],[],{"space":21656,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21658,"publishedVersion":62,"revision":44,"locale":29},{"sys":21657},{"type":12,"linkType":13,"id":14},{"sys":21659},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21661},{"url":378,"details":21662,"fileName":384,"contentType":385},{"size":380,"image":21663},{"width":382,"height":383},{"sys":21665,"fields":21667},{"id":21666,"createdAt":2304},"2AsCehfNKF5belxwySwOk8",{"title":21668,"slug":21669,"articleIntro":21668,"category":21670},"2611 - Actions","compte-2611-actions",[21671],{"metadata":21672,"sys":21675,"fields":21682},{"tags":21673,"concepts":21674},[],[],{"space":21676,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21678,"publishedVersion":334,"revision":62,"contentType":21680,"locale":29},{"sys":21677},{"type":12,"linkType":13,"id":14},{"sys":21679},{"id":21,"type":12,"linkType":22},{"sys":21681},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21683,"metaTitle":344,"metaDescription":345,"mainTitle":21684,"subtitle":363,"heroImage":21699,"ctaButton":386,"ctaLink":387},[343],{"data":21685,"content":21686,"nodeType":74},{},[21687,21693],{"data":21688,"content":21689,"nodeType":356},{},[21690],{"data":21691,"marks":21692,"value":355,"nodeType":82},{},[],{"data":21694,"content":21695,"nodeType":87},{},[21696],{"data":21697,"marks":21698,"value":235,"nodeType":82},{},[],{"metadata":21700,"sys":21703,"fields":21708},{"tags":21701,"concepts":21702},[],[],{"space":21704,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21706,"publishedVersion":62,"revision":44,"locale":29},{"sys":21705},{"type":12,"linkType":13,"id":14},{"sys":21707},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21709},{"url":378,"details":21710,"fileName":384,"contentType":385},{"size":380,"image":21711},{"width":382,"height":383},{"sys":21713,"fields":21716},{"id":21714,"createdAt":21715},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":21717,"slug":21718,"articleIntro":-1,"category":21719},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[21720],{"metadata":21721,"sys":21724,"fields":21731},{"tags":21722,"concepts":21723},[],[],{"space":21725,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21727,"publishedVersion":334,"revision":62,"contentType":21729,"locale":29},{"sys":21726},{"type":12,"linkType":13,"id":14},{"sys":21728},{"id":21,"type":12,"linkType":22},{"sys":21730},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21732,"metaTitle":344,"metaDescription":345,"mainTitle":21733,"subtitle":363,"heroImage":21748,"ctaButton":386,"ctaLink":387},[343],{"data":21734,"content":21735,"nodeType":74},{},[21736,21742],{"data":21737,"content":21738,"nodeType":356},{},[21739],{"data":21740,"marks":21741,"value":355,"nodeType":82},{},[],{"data":21743,"content":21744,"nodeType":87},{},[21745],{"data":21746,"marks":21747,"value":235,"nodeType":82},{},[],{"metadata":21749,"sys":21752,"fields":21757},{"tags":21750,"concepts":21751},[],[],{"space":21753,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21755,"publishedVersion":62,"revision":44,"locale":29},{"sys":21754},{"type":12,"linkType":13,"id":14},{"sys":21756},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21758},{"url":378,"details":21759,"fileName":384,"contentType":385},{"size":380,"image":21760},{"width":382,"height":383},{"sys":21762,"fields":21765},{"id":21763,"createdAt":21764},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":21766,"slug":21767,"articleIntro":21766,"category":21768},"613 - Locations","compte-613-locations",[21769],{"metadata":21770,"sys":21773,"fields":21780},{"tags":21771,"concepts":21772},[],[],{"space":21774,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21776,"publishedVersion":334,"revision":62,"contentType":21778,"locale":29},{"sys":21775},{"type":12,"linkType":13,"id":14},{"sys":21777},{"id":21,"type":12,"linkType":22},{"sys":21779},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21781,"metaTitle":344,"metaDescription":345,"mainTitle":21782,"subtitle":363,"heroImage":21797,"ctaButton":386,"ctaLink":387},[343],{"data":21783,"content":21784,"nodeType":74},{},[21785,21791],{"data":21786,"content":21787,"nodeType":356},{},[21788],{"data":21789,"marks":21790,"value":355,"nodeType":82},{},[],{"data":21792,"content":21793,"nodeType":87},{},[21794],{"data":21795,"marks":21796,"value":235,"nodeType":82},{},[],{"metadata":21798,"sys":21801,"fields":21806},{"tags":21799,"concepts":21800},[],[],{"space":21802,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21804,"publishedVersion":62,"revision":44,"locale":29},{"sys":21803},{"type":12,"linkType":13,"id":14},{"sys":21805},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21807},{"url":378,"details":21808,"fileName":384,"contentType":385},{"size":380,"image":21809},{"width":382,"height":383},{"sys":21811,"fields":21814},{"id":21812,"createdAt":21813},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":21815,"slug":21816,"articleIntro":21815,"category":21817},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[21818],{"metadata":21819,"sys":21822,"fields":21829},{"tags":21820,"concepts":21821},[],[],{"space":21823,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21825,"publishedVersion":334,"revision":62,"contentType":21827,"locale":29},{"sys":21824},{"type":12,"linkType":13,"id":14},{"sys":21826},{"id":21,"type":12,"linkType":22},{"sys":21828},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21830,"metaTitle":344,"metaDescription":345,"mainTitle":21831,"subtitle":363,"heroImage":21846,"ctaButton":386,"ctaLink":387},[343],{"data":21832,"content":21833,"nodeType":74},{},[21834,21840],{"data":21835,"content":21836,"nodeType":356},{},[21837],{"data":21838,"marks":21839,"value":355,"nodeType":82},{},[],{"data":21841,"content":21842,"nodeType":87},{},[21843],{"data":21844,"marks":21845,"value":235,"nodeType":82},{},[],{"metadata":21847,"sys":21850,"fields":21855},{"tags":21848,"concepts":21849},[],[],{"space":21851,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21853,"publishedVersion":62,"revision":44,"locale":29},{"sys":21852},{"type":12,"linkType":13,"id":14},{"sys":21854},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21856},{"url":378,"details":21857,"fileName":384,"contentType":385},{"size":380,"image":21858},{"width":382,"height":383},{"sys":21860,"fields":21863},{"id":21861,"createdAt":21862},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":21864,"slug":21865,"articleIntro":21864,"category":21866},"4431 - Créances sur l'Etat résultant de la suppression de la règle du décalage d'un mois en matière de TVA","compte-4431-creances-sur-l-etat-resultant-de-la-suppression-de-la-regle-du-decalage-d-un-mois-en-matiere-de-tva",[21867],{"metadata":21868,"sys":21871,"fields":21878},{"tags":21869,"concepts":21870},[],[],{"space":21872,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21874,"publishedVersion":334,"revision":62,"contentType":21876,"locale":29},{"sys":21873},{"type":12,"linkType":13,"id":14},{"sys":21875},{"id":21,"type":12,"linkType":22},{"sys":21877},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21879,"metaTitle":344,"metaDescription":345,"mainTitle":21880,"subtitle":363,"heroImage":21895,"ctaButton":386,"ctaLink":387},[343],{"data":21881,"content":21882,"nodeType":74},{},[21883,21889],{"data":21884,"content":21885,"nodeType":356},{},[21886],{"data":21887,"marks":21888,"value":355,"nodeType":82},{},[],{"data":21890,"content":21891,"nodeType":87},{},[21892],{"data":21893,"marks":21894,"value":235,"nodeType":82},{},[],{"metadata":21896,"sys":21899,"fields":21904},{"tags":21897,"concepts":21898},[],[],{"space":21900,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21902,"publishedVersion":62,"revision":44,"locale":29},{"sys":21901},{"type":12,"linkType":13,"id":14},{"sys":21903},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21905},{"url":378,"details":21906,"fileName":384,"contentType":385},{"size":380,"image":21907},{"width":382,"height":383},{"sys":21909,"fields":21912},{"id":21910,"createdAt":21911},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":21913,"slug":21914,"articleIntro":-1,"category":21915},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[21916],{"metadata":21917,"sys":21920,"fields":21927},{"tags":21918,"concepts":21919},[],[],{"space":21921,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21923,"publishedVersion":334,"revision":62,"contentType":21925,"locale":29},{"sys":21922},{"type":12,"linkType":13,"id":14},{"sys":21924},{"id":21,"type":12,"linkType":22},{"sys":21926},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21928,"metaTitle":344,"metaDescription":345,"mainTitle":21929,"subtitle":363,"heroImage":21944,"ctaButton":386,"ctaLink":387},[343],{"data":21930,"content":21931,"nodeType":74},{},[21932,21938],{"data":21933,"content":21934,"nodeType":356},{},[21935],{"data":21936,"marks":21937,"value":355,"nodeType":82},{},[],{"data":21939,"content":21940,"nodeType":87},{},[21941],{"data":21942,"marks":21943,"value":235,"nodeType":82},{},[],{"metadata":21945,"sys":21948,"fields":21953},{"tags":21946,"concepts":21947},[],[],{"space":21949,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":21951,"publishedVersion":62,"revision":44,"locale":29},{"sys":21950},{"type":12,"linkType":13,"id":14},{"sys":21952},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":21954},{"url":378,"details":21955,"fileName":384,"contentType":385},{"size":380,"image":21956},{"width":382,"height":383},{"sys":21958,"fields":21961},{"id":21959,"createdAt":21960},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":21962,"slug":21963,"articleIntro":21962,"category":21964},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[21965],{"metadata":21966,"sys":21969,"fields":21976},{"tags":21967,"concepts":21968},[],[],{"space":21970,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21972,"publishedVersion":334,"revision":62,"contentType":21974,"locale":29},{"sys":21971},{"type":12,"linkType":13,"id":14},{"sys":21973},{"id":21,"type":12,"linkType":22},{"sys":21975},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21977,"metaTitle":344,"metaDescription":345,"mainTitle":21978,"subtitle":363,"heroImage":21993,"ctaButton":386,"ctaLink":387},[343],{"data":21979,"content":21980,"nodeType":74},{},[21981,21987],{"data":21982,"content":21983,"nodeType":356},{},[21984],{"data":21985,"marks":21986,"value":355,"nodeType":82},{},[],{"data":21988,"content":21989,"nodeType":87},{},[21990],{"data":21991,"marks":21992,"value":235,"nodeType":82},{},[],{"metadata":21994,"sys":21997,"fields":22002},{"tags":21995,"concepts":21996},[],[],{"space":21998,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22000,"publishedVersion":62,"revision":44,"locale":29},{"sys":21999},{"type":12,"linkType":13,"id":14},{"sys":22001},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22003},{"url":378,"details":22004,"fileName":384,"contentType":385},{"size":380,"image":22005},{"width":382,"height":383},{"sys":22007,"fields":22010},{"id":22008,"createdAt":22009},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":22011,"slug":22012,"articleIntro":22011,"category":22013},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[22014],{"metadata":22015,"sys":22018,"fields":22025},{"tags":22016,"concepts":22017},[],[],{"space":22019,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22021,"publishedVersion":334,"revision":62,"contentType":22023,"locale":29},{"sys":22020},{"type":12,"linkType":13,"id":14},{"sys":22022},{"id":21,"type":12,"linkType":22},{"sys":22024},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22026,"metaTitle":344,"metaDescription":345,"mainTitle":22027,"subtitle":363,"heroImage":22042,"ctaButton":386,"ctaLink":387},[343],{"data":22028,"content":22029,"nodeType":74},{},[22030,22036],{"data":22031,"content":22032,"nodeType":356},{},[22033],{"data":22034,"marks":22035,"value":355,"nodeType":82},{},[],{"data":22037,"content":22038,"nodeType":87},{},[22039],{"data":22040,"marks":22041,"value":235,"nodeType":82},{},[],{"metadata":22043,"sys":22046,"fields":22051},{"tags":22044,"concepts":22045},[],[],{"space":22047,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22049,"publishedVersion":62,"revision":44,"locale":29},{"sys":22048},{"type":12,"linkType":13,"id":14},{"sys":22050},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22052},{"url":378,"details":22053,"fileName":384,"contentType":385},{"size":380,"image":22054},{"width":382,"height":383},{"sys":22056,"fields":22059},{"id":22057,"createdAt":22058},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":22060,"slug":22061,"articleIntro":22060,"category":22062},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[22063],{"metadata":22064,"sys":22067,"fields":22074},{"tags":22065,"concepts":22066},[],[],{"space":22068,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22070,"publishedVersion":334,"revision":62,"contentType":22072,"locale":29},{"sys":22069},{"type":12,"linkType":13,"id":14},{"sys":22071},{"id":21,"type":12,"linkType":22},{"sys":22073},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22075,"metaTitle":344,"metaDescription":345,"mainTitle":22076,"subtitle":363,"heroImage":22091,"ctaButton":386,"ctaLink":387},[343],{"data":22077,"content":22078,"nodeType":74},{},[22079,22085],{"data":22080,"content":22081,"nodeType":356},{},[22082],{"data":22083,"marks":22084,"value":355,"nodeType":82},{},[],{"data":22086,"content":22087,"nodeType":87},{},[22088],{"data":22089,"marks":22090,"value":235,"nodeType":82},{},[],{"metadata":22092,"sys":22095,"fields":22100},{"tags":22093,"concepts":22094},[],[],{"space":22096,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22098,"publishedVersion":62,"revision":44,"locale":29},{"sys":22097},{"type":12,"linkType":13,"id":14},{"sys":22099},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22101},{"url":378,"details":22102,"fileName":384,"contentType":385},{"size":380,"image":22103},{"width":382,"height":383},{"sys":22105,"fields":22108},{"id":22106,"createdAt":22107},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":22109,"slug":22110,"articleIntro":22109,"category":22111},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[22112],{"metadata":22113,"sys":22116,"fields":22123},{"tags":22114,"concepts":22115},[],[],{"space":22117,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22119,"publishedVersion":334,"revision":62,"contentType":22121,"locale":29},{"sys":22118},{"type":12,"linkType":13,"id":14},{"sys":22120},{"id":21,"type":12,"linkType":22},{"sys":22122},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22124,"metaTitle":344,"metaDescription":345,"mainTitle":22125,"subtitle":363,"heroImage":22140,"ctaButton":386,"ctaLink":387},[343],{"data":22126,"content":22127,"nodeType":74},{},[22128,22134],{"data":22129,"content":22130,"nodeType":356},{},[22131],{"data":22132,"marks":22133,"value":355,"nodeType":82},{},[],{"data":22135,"content":22136,"nodeType":87},{},[22137],{"data":22138,"marks":22139,"value":235,"nodeType":82},{},[],{"metadata":22141,"sys":22144,"fields":22149},{"tags":22142,"concepts":22143},[],[],{"space":22145,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22147,"publishedVersion":62,"revision":44,"locale":29},{"sys":22146},{"type":12,"linkType":13,"id":14},{"sys":22148},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22150},{"url":378,"details":22151,"fileName":384,"contentType":385},{"size":380,"image":22152},{"width":382,"height":383},{"sys":22154,"fields":22157},{"id":22155,"createdAt":22156},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":22158,"slug":22159,"articleIntro":22158,"category":22160},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[22161],{"metadata":22162,"sys":22165,"fields":22172},{"tags":22163,"concepts":22164},[],[],{"space":22166,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22168,"publishedVersion":334,"revision":62,"contentType":22170,"locale":29},{"sys":22167},{"type":12,"linkType":13,"id":14},{"sys":22169},{"id":21,"type":12,"linkType":22},{"sys":22171},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22173,"metaTitle":344,"metaDescription":345,"mainTitle":22174,"subtitle":363,"heroImage":22189,"ctaButton":386,"ctaLink":387},[343],{"data":22175,"content":22176,"nodeType":74},{},[22177,22183],{"data":22178,"content":22179,"nodeType":356},{},[22180],{"data":22181,"marks":22182,"value":355,"nodeType":82},{},[],{"data":22184,"content":22185,"nodeType":87},{},[22186],{"data":22187,"marks":22188,"value":235,"nodeType":82},{},[],{"metadata":22190,"sys":22193,"fields":22198},{"tags":22191,"concepts":22192},[],[],{"space":22194,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22196,"publishedVersion":62,"revision":44,"locale":29},{"sys":22195},{"type":12,"linkType":13,"id":14},{"sys":22197},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22199},{"url":378,"details":22200,"fileName":384,"contentType":385},{"size":380,"image":22201},{"width":382,"height":383},{"sys":22203,"fields":22206},{"id":22204,"createdAt":22205},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":22207,"slug":22208,"articleIntro":-1,"category":22209},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[22210],{"metadata":22211,"sys":22214,"fields":22221},{"tags":22212,"concepts":22213},[],[],{"space":22215,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22217,"publishedVersion":334,"revision":62,"contentType":22219,"locale":29},{"sys":22216},{"type":12,"linkType":13,"id":14},{"sys":22218},{"id":21,"type":12,"linkType":22},{"sys":22220},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22222,"metaTitle":344,"metaDescription":345,"mainTitle":22223,"subtitle":363,"heroImage":22238,"ctaButton":386,"ctaLink":387},[343],{"data":22224,"content":22225,"nodeType":74},{},[22226,22232],{"data":22227,"content":22228,"nodeType":356},{},[22229],{"data":22230,"marks":22231,"value":355,"nodeType":82},{},[],{"data":22233,"content":22234,"nodeType":87},{},[22235],{"data":22236,"marks":22237,"value":235,"nodeType":82},{},[],{"metadata":22239,"sys":22242,"fields":22247},{"tags":22240,"concepts":22241},[],[],{"space":22243,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22245,"publishedVersion":62,"revision":44,"locale":29},{"sys":22244},{"type":12,"linkType":13,"id":14},{"sys":22246},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22248},{"url":378,"details":22249,"fileName":384,"contentType":385},{"size":380,"image":22250},{"width":382,"height":383},{"sys":22252,"fields":22255},{"id":22253,"createdAt":22254},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":22256,"slug":22257,"articleIntro":22256,"category":22258},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[22259],{"metadata":22260,"sys":22263,"fields":22270},{"tags":22261,"concepts":22262},[],[],{"space":22264,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22266,"publishedVersion":334,"revision":62,"contentType":22268,"locale":29},{"sys":22265},{"type":12,"linkType":13,"id":14},{"sys":22267},{"id":21,"type":12,"linkType":22},{"sys":22269},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22271,"metaTitle":344,"metaDescription":345,"mainTitle":22272,"subtitle":363,"heroImage":22287,"ctaButton":386,"ctaLink":387},[343],{"data":22273,"content":22274,"nodeType":74},{},[22275,22281],{"data":22276,"content":22277,"nodeType":356},{},[22278],{"data":22279,"marks":22280,"value":355,"nodeType":82},{},[],{"data":22282,"content":22283,"nodeType":87},{},[22284],{"data":22285,"marks":22286,"value":235,"nodeType":82},{},[],{"metadata":22288,"sys":22291,"fields":22296},{"tags":22289,"concepts":22290},[],[],{"space":22292,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22294,"publishedVersion":62,"revision":44,"locale":29},{"sys":22293},{"type":12,"linkType":13,"id":14},{"sys":22295},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22297},{"url":378,"details":22298,"fileName":384,"contentType":385},{"size":380,"image":22299},{"width":382,"height":383},{"sys":22301,"fields":22304},{"id":22302,"createdAt":22303},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":22305,"slug":22306,"articleIntro":22305,"category":22307},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[22308],{"metadata":22309,"sys":22312,"fields":22319},{"tags":22310,"concepts":22311},[],[],{"space":22313,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22315,"publishedVersion":334,"revision":62,"contentType":22317,"locale":29},{"sys":22314},{"type":12,"linkType":13,"id":14},{"sys":22316},{"id":21,"type":12,"linkType":22},{"sys":22318},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22320,"metaTitle":344,"metaDescription":345,"mainTitle":22321,"subtitle":363,"heroImage":22336,"ctaButton":386,"ctaLink":387},[343],{"data":22322,"content":22323,"nodeType":74},{},[22324,22330],{"data":22325,"content":22326,"nodeType":356},{},[22327],{"data":22328,"marks":22329,"value":355,"nodeType":82},{},[],{"data":22331,"content":22332,"nodeType":87},{},[22333],{"data":22334,"marks":22335,"value":235,"nodeType":82},{},[],{"metadata":22337,"sys":22340,"fields":22345},{"tags":22338,"concepts":22339},[],[],{"space":22341,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22343,"publishedVersion":62,"revision":44,"locale":29},{"sys":22342},{"type":12,"linkType":13,"id":14},{"sys":22344},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22346},{"url":378,"details":22347,"fileName":384,"contentType":385},{"size":380,"image":22348},{"width":382,"height":383},{"sys":22350,"fields":22353},{"id":22351,"createdAt":22352},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":22354,"slug":22355,"articleIntro":-1,"category":22356},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[22357],{"metadata":22358,"sys":22361,"fields":22368},{"tags":22359,"concepts":22360},[],[],{"space":22362,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22364,"publishedVersion":334,"revision":62,"contentType":22366,"locale":29},{"sys":22363},{"type":12,"linkType":13,"id":14},{"sys":22365},{"id":21,"type":12,"linkType":22},{"sys":22367},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22369,"metaTitle":344,"metaDescription":345,"mainTitle":22370,"subtitle":363,"heroImage":22385,"ctaButton":386,"ctaLink":387},[343],{"data":22371,"content":22372,"nodeType":74},{},[22373,22379],{"data":22374,"content":22375,"nodeType":356},{},[22376],{"data":22377,"marks":22378,"value":355,"nodeType":82},{},[],{"data":22380,"content":22381,"nodeType":87},{},[22382],{"data":22383,"marks":22384,"value":235,"nodeType":82},{},[],{"metadata":22386,"sys":22389,"fields":22394},{"tags":22387,"concepts":22388},[],[],{"space":22390,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22392,"publishedVersion":62,"revision":44,"locale":29},{"sys":22391},{"type":12,"linkType":13,"id":14},{"sys":22393},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22395},{"url":378,"details":22396,"fileName":384,"contentType":385},{"size":380,"image":22397},{"width":382,"height":383},{"sys":22399,"fields":22402},{"id":22400,"createdAt":22401},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":22403,"slug":22404,"articleIntro":22403,"category":22405},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[22406],{"metadata":22407,"sys":22410,"fields":22417},{"tags":22408,"concepts":22409},[],[],{"space":22411,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22413,"publishedVersion":334,"revision":62,"contentType":22415,"locale":29},{"sys":22412},{"type":12,"linkType":13,"id":14},{"sys":22414},{"id":21,"type":12,"linkType":22},{"sys":22416},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22418,"metaTitle":344,"metaDescription":345,"mainTitle":22419,"subtitle":363,"heroImage":22434,"ctaButton":386,"ctaLink":387},[343],{"data":22420,"content":22421,"nodeType":74},{},[22422,22428],{"data":22423,"content":22424,"nodeType":356},{},[22425],{"data":22426,"marks":22427,"value":355,"nodeType":82},{},[],{"data":22429,"content":22430,"nodeType":87},{},[22431],{"data":22432,"marks":22433,"value":235,"nodeType":82},{},[],{"metadata":22435,"sys":22438,"fields":22443},{"tags":22436,"concepts":22437},[],[],{"space":22439,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22441,"publishedVersion":62,"revision":44,"locale":29},{"sys":22440},{"type":12,"linkType":13,"id":14},{"sys":22442},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22444},{"url":378,"details":22445,"fileName":384,"contentType":385},{"size":380,"image":22446},{"width":382,"height":383},{"sys":22448,"fields":22451},{"id":22449,"createdAt":22450},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":22452,"slug":22453,"articleIntro":-1,"category":22454},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[22455],{"metadata":22456,"sys":22459,"fields":22466},{"tags":22457,"concepts":22458},[],[],{"space":22460,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22462,"publishedVersion":334,"revision":62,"contentType":22464,"locale":29},{"sys":22461},{"type":12,"linkType":13,"id":14},{"sys":22463},{"id":21,"type":12,"linkType":22},{"sys":22465},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22467,"metaTitle":344,"metaDescription":345,"mainTitle":22468,"subtitle":363,"heroImage":22483,"ctaButton":386,"ctaLink":387},[343],{"data":22469,"content":22470,"nodeType":74},{},[22471,22477],{"data":22472,"content":22473,"nodeType":356},{},[22474],{"data":22475,"marks":22476,"value":355,"nodeType":82},{},[],{"data":22478,"content":22479,"nodeType":87},{},[22480],{"data":22481,"marks":22482,"value":235,"nodeType":82},{},[],{"metadata":22484,"sys":22487,"fields":22492},{"tags":22485,"concepts":22486},[],[],{"space":22488,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22490,"publishedVersion":62,"revision":44,"locale":29},{"sys":22489},{"type":12,"linkType":13,"id":14},{"sys":22491},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22493},{"url":378,"details":22494,"fileName":384,"contentType":385},{"size":380,"image":22495},{"width":382,"height":383},{"sys":22497,"fields":22500},{"id":22498,"createdAt":22499},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":22501,"slug":22502,"articleIntro":22501,"category":22503},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[22504],{"metadata":22505,"sys":22508,"fields":22515},{"tags":22506,"concepts":22507},[],[],{"space":22509,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22511,"publishedVersion":334,"revision":62,"contentType":22513,"locale":29},{"sys":22510},{"type":12,"linkType":13,"id":14},{"sys":22512},{"id":21,"type":12,"linkType":22},{"sys":22514},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22516,"metaTitle":344,"metaDescription":345,"mainTitle":22517,"subtitle":363,"heroImage":22532,"ctaButton":386,"ctaLink":387},[343],{"data":22518,"content":22519,"nodeType":74},{},[22520,22526],{"data":22521,"content":22522,"nodeType":356},{},[22523],{"data":22524,"marks":22525,"value":355,"nodeType":82},{},[],{"data":22527,"content":22528,"nodeType":87},{},[22529],{"data":22530,"marks":22531,"value":235,"nodeType":82},{},[],{"metadata":22533,"sys":22536,"fields":22541},{"tags":22534,"concepts":22535},[],[],{"space":22537,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22539,"publishedVersion":62,"revision":44,"locale":29},{"sys":22538},{"type":12,"linkType":13,"id":14},{"sys":22540},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22542},{"url":378,"details":22543,"fileName":384,"contentType":385},{"size":380,"image":22544},{"width":382,"height":383},{"sys":22546,"fields":22549},{"id":22547,"createdAt":22548},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":22550,"slug":22551,"articleIntro":22550,"category":22552},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[22553],{"metadata":22554,"sys":22557,"fields":22564},{"tags":22555,"concepts":22556},[],[],{"space":22558,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22560,"publishedVersion":334,"revision":62,"contentType":22562,"locale":29},{"sys":22559},{"type":12,"linkType":13,"id":14},{"sys":22561},{"id":21,"type":12,"linkType":22},{"sys":22563},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22565,"metaTitle":344,"metaDescription":345,"mainTitle":22566,"subtitle":363,"heroImage":22581,"ctaButton":386,"ctaLink":387},[343],{"data":22567,"content":22568,"nodeType":74},{},[22569,22575],{"data":22570,"content":22571,"nodeType":356},{},[22572],{"data":22573,"marks":22574,"value":355,"nodeType":82},{},[],{"data":22576,"content":22577,"nodeType":87},{},[22578],{"data":22579,"marks":22580,"value":235,"nodeType":82},{},[],{"metadata":22582,"sys":22585,"fields":22590},{"tags":22583,"concepts":22584},[],[],{"space":22586,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22588,"publishedVersion":62,"revision":44,"locale":29},{"sys":22587},{"type":12,"linkType":13,"id":14},{"sys":22589},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22591},{"url":378,"details":22592,"fileName":384,"contentType":385},{"size":380,"image":22593},{"width":382,"height":383},{"sys":22595,"fields":22598},{"id":22596,"createdAt":22597},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":22599,"slug":22600,"articleIntro":22599,"category":22601},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[22602],{"metadata":22603,"sys":22606,"fields":22613},{"tags":22604,"concepts":22605},[],[],{"space":22607,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22609,"publishedVersion":334,"revision":62,"contentType":22611,"locale":29},{"sys":22608},{"type":12,"linkType":13,"id":14},{"sys":22610},{"id":21,"type":12,"linkType":22},{"sys":22612},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22614,"metaTitle":344,"metaDescription":345,"mainTitle":22615,"subtitle":363,"heroImage":22630,"ctaButton":386,"ctaLink":387},[343],{"data":22616,"content":22617,"nodeType":74},{},[22618,22624],{"data":22619,"content":22620,"nodeType":356},{},[22621],{"data":22622,"marks":22623,"value":355,"nodeType":82},{},[],{"data":22625,"content":22626,"nodeType":87},{},[22627],{"data":22628,"marks":22629,"value":235,"nodeType":82},{},[],{"metadata":22631,"sys":22634,"fields":22639},{"tags":22632,"concepts":22633},[],[],{"space":22635,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22637,"publishedVersion":62,"revision":44,"locale":29},{"sys":22636},{"type":12,"linkType":13,"id":14},{"sys":22638},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22640},{"url":378,"details":22641,"fileName":384,"contentType":385},{"size":380,"image":22642},{"width":382,"height":383},{"sys":22644,"fields":22647},{"id":22645,"createdAt":22646},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":22648,"slug":22649,"articleIntro":22648,"category":22650},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[22651],{"metadata":22652,"sys":22655,"fields":22662},{"tags":22653,"concepts":22654},[],[],{"space":22656,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22658,"publishedVersion":334,"revision":62,"contentType":22660,"locale":29},{"sys":22657},{"type":12,"linkType":13,"id":14},{"sys":22659},{"id":21,"type":12,"linkType":22},{"sys":22661},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22663,"metaTitle":344,"metaDescription":345,"mainTitle":22664,"subtitle":363,"heroImage":22679,"ctaButton":386,"ctaLink":387},[343],{"data":22665,"content":22666,"nodeType":74},{},[22667,22673],{"data":22668,"content":22669,"nodeType":356},{},[22670],{"data":22671,"marks":22672,"value":355,"nodeType":82},{},[],{"data":22674,"content":22675,"nodeType":87},{},[22676],{"data":22677,"marks":22678,"value":235,"nodeType":82},{},[],{"metadata":22680,"sys":22683,"fields":22688},{"tags":22681,"concepts":22682},[],[],{"space":22684,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22686,"publishedVersion":62,"revision":44,"locale":29},{"sys":22685},{"type":12,"linkType":13,"id":14},{"sys":22687},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22689},{"url":378,"details":22690,"fileName":384,"contentType":385},{"size":380,"image":22691},{"width":382,"height":383},{"sys":22693,"fields":22696},{"id":22694,"createdAt":22695},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":22697,"slug":22698,"articleIntro":22697,"category":22699},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[22700],{"metadata":22701,"sys":22704,"fields":22711},{"tags":22702,"concepts":22703},[],[],{"space":22705,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22707,"publishedVersion":334,"revision":62,"contentType":22709,"locale":29},{"sys":22706},{"type":12,"linkType":13,"id":14},{"sys":22708},{"id":21,"type":12,"linkType":22},{"sys":22710},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22712,"metaTitle":344,"metaDescription":345,"mainTitle":22713,"subtitle":363,"heroImage":22728,"ctaButton":386,"ctaLink":387},[343],{"data":22714,"content":22715,"nodeType":74},{},[22716,22722],{"data":22717,"content":22718,"nodeType":356},{},[22719],{"data":22720,"marks":22721,"value":355,"nodeType":82},{},[],{"data":22723,"content":22724,"nodeType":87},{},[22725],{"data":22726,"marks":22727,"value":235,"nodeType":82},{},[],{"metadata":22729,"sys":22732,"fields":22737},{"tags":22730,"concepts":22731},[],[],{"space":22733,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22735,"publishedVersion":62,"revision":44,"locale":29},{"sys":22734},{"type":12,"linkType":13,"id":14},{"sys":22736},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22738},{"url":378,"details":22739,"fileName":384,"contentType":385},{"size":380,"image":22740},{"width":382,"height":383},{"sys":22742,"fields":22745},{"id":22743,"createdAt":22744},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":22746,"slug":22747,"articleIntro":22746,"category":22748},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[22749],{"metadata":22750,"sys":22753,"fields":22760},{"tags":22751,"concepts":22752},[],[],{"space":22754,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22756,"publishedVersion":334,"revision":62,"contentType":22758,"locale":29},{"sys":22755},{"type":12,"linkType":13,"id":14},{"sys":22757},{"id":21,"type":12,"linkType":22},{"sys":22759},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22761,"metaTitle":344,"metaDescription":345,"mainTitle":22762,"subtitle":363,"heroImage":22777,"ctaButton":386,"ctaLink":387},[343],{"data":22763,"content":22764,"nodeType":74},{},[22765,22771],{"data":22766,"content":22767,"nodeType":356},{},[22768],{"data":22769,"marks":22770,"value":355,"nodeType":82},{},[],{"data":22772,"content":22773,"nodeType":87},{},[22774],{"data":22775,"marks":22776,"value":235,"nodeType":82},{},[],{"metadata":22778,"sys":22781,"fields":22786},{"tags":22779,"concepts":22780},[],[],{"space":22782,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22784,"publishedVersion":62,"revision":44,"locale":29},{"sys":22783},{"type":12,"linkType":13,"id":14},{"sys":22785},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22787},{"url":378,"details":22788,"fileName":384,"contentType":385},{"size":380,"image":22789},{"width":382,"height":383},{"sys":22791,"fields":22794},{"id":22792,"createdAt":22793},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":22795,"slug":22796,"articleIntro":22795,"category":22797},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[22798],{"metadata":22799,"sys":22802,"fields":22809},{"tags":22800,"concepts":22801},[],[],{"space":22803,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22805,"publishedVersion":334,"revision":62,"contentType":22807,"locale":29},{"sys":22804},{"type":12,"linkType":13,"id":14},{"sys":22806},{"id":21,"type":12,"linkType":22},{"sys":22808},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22810,"metaTitle":344,"metaDescription":345,"mainTitle":22811,"subtitle":363,"heroImage":22826,"ctaButton":386,"ctaLink":387},[343],{"data":22812,"content":22813,"nodeType":74},{},[22814,22820],{"data":22815,"content":22816,"nodeType":356},{},[22817],{"data":22818,"marks":22819,"value":355,"nodeType":82},{},[],{"data":22821,"content":22822,"nodeType":87},{},[22823],{"data":22824,"marks":22825,"value":235,"nodeType":82},{},[],{"metadata":22827,"sys":22830,"fields":22835},{"tags":22828,"concepts":22829},[],[],{"space":22831,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22833,"publishedVersion":62,"revision":44,"locale":29},{"sys":22832},{"type":12,"linkType":13,"id":14},{"sys":22834},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22836},{"url":378,"details":22837,"fileName":384,"contentType":385},{"size":380,"image":22838},{"width":382,"height":383},{"sys":22840,"fields":22843},{"id":22841,"createdAt":22842},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":22844,"slug":22845,"articleIntro":22844,"category":22846},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[22847],{"metadata":22848,"sys":22851,"fields":22858},{"tags":22849,"concepts":22850},[],[],{"space":22852,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22854,"publishedVersion":334,"revision":62,"contentType":22856,"locale":29},{"sys":22853},{"type":12,"linkType":13,"id":14},{"sys":22855},{"id":21,"type":12,"linkType":22},{"sys":22857},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22859,"metaTitle":344,"metaDescription":345,"mainTitle":22860,"subtitle":363,"heroImage":22875,"ctaButton":386,"ctaLink":387},[343],{"data":22861,"content":22862,"nodeType":74},{},[22863,22869],{"data":22864,"content":22865,"nodeType":356},{},[22866],{"data":22867,"marks":22868,"value":355,"nodeType":82},{},[],{"data":22870,"content":22871,"nodeType":87},{},[22872],{"data":22873,"marks":22874,"value":235,"nodeType":82},{},[],{"metadata":22876,"sys":22879,"fields":22884},{"tags":22877,"concepts":22878},[],[],{"space":22880,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22882,"publishedVersion":62,"revision":44,"locale":29},{"sys":22881},{"type":12,"linkType":13,"id":14},{"sys":22883},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22885},{"url":378,"details":22886,"fileName":384,"contentType":385},{"size":380,"image":22887},{"width":382,"height":383},{"sys":22889,"fields":22892},{"id":22890,"createdAt":22891},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":22893,"slug":22894,"articleIntro":22893,"category":22895},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[22896],{"metadata":22897,"sys":22900,"fields":22907},{"tags":22898,"concepts":22899},[],[],{"space":22901,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22903,"publishedVersion":334,"revision":62,"contentType":22905,"locale":29},{"sys":22902},{"type":12,"linkType":13,"id":14},{"sys":22904},{"id":21,"type":12,"linkType":22},{"sys":22906},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22908,"metaTitle":344,"metaDescription":345,"mainTitle":22909,"subtitle":363,"heroImage":22924,"ctaButton":386,"ctaLink":387},[343],{"data":22910,"content":22911,"nodeType":74},{},[22912,22918],{"data":22913,"content":22914,"nodeType":356},{},[22915],{"data":22916,"marks":22917,"value":355,"nodeType":82},{},[],{"data":22919,"content":22920,"nodeType":87},{},[22921],{"data":22922,"marks":22923,"value":235,"nodeType":82},{},[],{"metadata":22925,"sys":22928,"fields":22933},{"tags":22926,"concepts":22927},[],[],{"space":22929,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22931,"publishedVersion":62,"revision":44,"locale":29},{"sys":22930},{"type":12,"linkType":13,"id":14},{"sys":22932},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22934},{"url":378,"details":22935,"fileName":384,"contentType":385},{"size":380,"image":22936},{"width":382,"height":383},{"sys":22938,"fields":22941},{"id":22939,"createdAt":22940},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":22942,"slug":22943,"articleIntro":-1,"category":22944},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[22945],{"metadata":22946,"sys":22949,"fields":22956},{"tags":22947,"concepts":22948},[],[],{"space":22950,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22952,"publishedVersion":334,"revision":62,"contentType":22954,"locale":29},{"sys":22951},{"type":12,"linkType":13,"id":14},{"sys":22953},{"id":21,"type":12,"linkType":22},{"sys":22955},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22957,"metaTitle":344,"metaDescription":345,"mainTitle":22958,"subtitle":363,"heroImage":22973,"ctaButton":386,"ctaLink":387},[343],{"data":22959,"content":22960,"nodeType":74},{},[22961,22967],{"data":22962,"content":22963,"nodeType":356},{},[22964],{"data":22965,"marks":22966,"value":355,"nodeType":82},{},[],{"data":22968,"content":22969,"nodeType":87},{},[22970],{"data":22971,"marks":22972,"value":235,"nodeType":82},{},[],{"metadata":22974,"sys":22977,"fields":22982},{"tags":22975,"concepts":22976},[],[],{"space":22978,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":22980,"publishedVersion":62,"revision":44,"locale":29},{"sys":22979},{"type":12,"linkType":13,"id":14},{"sys":22981},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":22983},{"url":378,"details":22984,"fileName":384,"contentType":385},{"size":380,"image":22985},{"width":382,"height":383},{"sys":22987,"fields":22990},{"id":22988,"createdAt":22989},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":22991,"slug":22992,"articleIntro":22991,"category":22993},"2313 - Constructions","compte-2313-constructions",[22994],{"metadata":22995,"sys":22998,"fields":23005},{"tags":22996,"concepts":22997},[],[],{"space":22999,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23001,"publishedVersion":334,"revision":62,"contentType":23003,"locale":29},{"sys":23000},{"type":12,"linkType":13,"id":14},{"sys":23002},{"id":21,"type":12,"linkType":22},{"sys":23004},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23006,"metaTitle":344,"metaDescription":345,"mainTitle":23007,"subtitle":363,"heroImage":23022,"ctaButton":386,"ctaLink":387},[343],{"data":23008,"content":23009,"nodeType":74},{},[23010,23016],{"data":23011,"content":23012,"nodeType":356},{},[23013],{"data":23014,"marks":23015,"value":355,"nodeType":82},{},[],{"data":23017,"content":23018,"nodeType":87},{},[23019],{"data":23020,"marks":23021,"value":235,"nodeType":82},{},[],{"metadata":23023,"sys":23026,"fields":23031},{"tags":23024,"concepts":23025},[],[],{"space":23027,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23029,"publishedVersion":62,"revision":44,"locale":29},{"sys":23028},{"type":12,"linkType":13,"id":14},{"sys":23030},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23032},{"url":378,"details":23033,"fileName":384,"contentType":385},{"size":380,"image":23034},{"width":382,"height":383},{"sys":23036,"fields":23039},{"id":23037,"createdAt":23038},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":23040,"slug":23041,"articleIntro":23040,"category":23042},"2013 - Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)","compte-2013-frais-d-augmentation-de-capital-et-d-operations-diverses-fusions-scissions-transformations",[23043],{"metadata":23044,"sys":23047,"fields":23054},{"tags":23045,"concepts":23046},[],[],{"space":23048,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23050,"publishedVersion":334,"revision":62,"contentType":23052,"locale":29},{"sys":23049},{"type":12,"linkType":13,"id":14},{"sys":23051},{"id":21,"type":12,"linkType":22},{"sys":23053},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23055,"metaTitle":344,"metaDescription":345,"mainTitle":23056,"subtitle":363,"heroImage":23071,"ctaButton":386,"ctaLink":387},[343],{"data":23057,"content":23058,"nodeType":74},{},[23059,23065],{"data":23060,"content":23061,"nodeType":356},{},[23062],{"data":23063,"marks":23064,"value":355,"nodeType":82},{},[],{"data":23066,"content":23067,"nodeType":87},{},[23068],{"data":23069,"marks":23070,"value":235,"nodeType":82},{},[],{"metadata":23072,"sys":23075,"fields":23080},{"tags":23073,"concepts":23074},[],[],{"space":23076,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23078,"publishedVersion":62,"revision":44,"locale":29},{"sys":23077},{"type":12,"linkType":13,"id":14},{"sys":23079},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23081},{"url":378,"details":23082,"fileName":384,"contentType":385},{"size":380,"image":23083},{"width":382,"height":383},{"sys":23085,"fields":23088},{"id":23086,"createdAt":23087},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":23089,"slug":23090,"articleIntro":23089,"category":23091},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[23092],{"metadata":23093,"sys":23096,"fields":23103},{"tags":23094,"concepts":23095},[],[],{"space":23097,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23099,"publishedVersion":334,"revision":62,"contentType":23101,"locale":29},{"sys":23098},{"type":12,"linkType":13,"id":14},{"sys":23100},{"id":21,"type":12,"linkType":22},{"sys":23102},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23104,"metaTitle":344,"metaDescription":345,"mainTitle":23105,"subtitle":363,"heroImage":23120,"ctaButton":386,"ctaLink":387},[343],{"data":23106,"content":23107,"nodeType":74},{},[23108,23114],{"data":23109,"content":23110,"nodeType":356},{},[23111],{"data":23112,"marks":23113,"value":355,"nodeType":82},{},[],{"data":23115,"content":23116,"nodeType":87},{},[23117],{"data":23118,"marks":23119,"value":235,"nodeType":82},{},[],{"metadata":23121,"sys":23124,"fields":23129},{"tags":23122,"concepts":23123},[],[],{"space":23125,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23127,"publishedVersion":62,"revision":44,"locale":29},{"sys":23126},{"type":12,"linkType":13,"id":14},{"sys":23128},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23130},{"url":378,"details":23131,"fileName":384,"contentType":385},{"size":380,"image":23132},{"width":382,"height":383},{"sys":23134,"fields":23137},{"id":23135,"createdAt":23136},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":23138,"slug":23139,"articleIntro":23138,"category":23140},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[23141],{"metadata":23142,"sys":23145,"fields":23152},{"tags":23143,"concepts":23144},[],[],{"space":23146,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23148,"publishedVersion":334,"revision":62,"contentType":23150,"locale":29},{"sys":23147},{"type":12,"linkType":13,"id":14},{"sys":23149},{"id":21,"type":12,"linkType":22},{"sys":23151},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23153,"metaTitle":344,"metaDescription":345,"mainTitle":23154,"subtitle":363,"heroImage":23169,"ctaButton":386,"ctaLink":387},[343],{"data":23155,"content":23156,"nodeType":74},{},[23157,23163],{"data":23158,"content":23159,"nodeType":356},{},[23160],{"data":23161,"marks":23162,"value":355,"nodeType":82},{},[],{"data":23164,"content":23165,"nodeType":87},{},[23166],{"data":23167,"marks":23168,"value":235,"nodeType":82},{},[],{"metadata":23170,"sys":23173,"fields":23178},{"tags":23171,"concepts":23172},[],[],{"space":23174,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23176,"publishedVersion":62,"revision":44,"locale":29},{"sys":23175},{"type":12,"linkType":13,"id":14},{"sys":23177},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23179},{"url":378,"details":23180,"fileName":384,"contentType":385},{"size":380,"image":23181},{"width":382,"height":383},{"sys":23183,"fields":23186},{"id":23184,"createdAt":23185},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":23187,"slug":23188,"articleIntro":23187,"category":23189},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[23190],{"metadata":23191,"sys":23194,"fields":23201},{"tags":23192,"concepts":23193},[],[],{"space":23195,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23197,"publishedVersion":334,"revision":62,"contentType":23199,"locale":29},{"sys":23196},{"type":12,"linkType":13,"id":14},{"sys":23198},{"id":21,"type":12,"linkType":22},{"sys":23200},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23202,"metaTitle":344,"metaDescription":345,"mainTitle":23203,"subtitle":363,"heroImage":23218,"ctaButton":386,"ctaLink":387},[343],{"data":23204,"content":23205,"nodeType":74},{},[23206,23212],{"data":23207,"content":23208,"nodeType":356},{},[23209],{"data":23210,"marks":23211,"value":355,"nodeType":82},{},[],{"data":23213,"content":23214,"nodeType":87},{},[23215],{"data":23216,"marks":23217,"value":235,"nodeType":82},{},[],{"metadata":23219,"sys":23222,"fields":23227},{"tags":23220,"concepts":23221},[],[],{"space":23223,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23225,"publishedVersion":62,"revision":44,"locale":29},{"sys":23224},{"type":12,"linkType":13,"id":14},{"sys":23226},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23228},{"url":378,"details":23229,"fileName":384,"contentType":385},{"size":380,"image":23230},{"width":382,"height":383},{"sys":23232,"fields":23235},{"id":23233,"createdAt":23234},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":23236,"slug":23237,"articleIntro":23236,"category":23238},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[23239],{"metadata":23240,"sys":23243,"fields":23250},{"tags":23241,"concepts":23242},[],[],{"space":23244,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23246,"publishedVersion":334,"revision":62,"contentType":23248,"locale":29},{"sys":23245},{"type":12,"linkType":13,"id":14},{"sys":23247},{"id":21,"type":12,"linkType":22},{"sys":23249},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23251,"metaTitle":344,"metaDescription":345,"mainTitle":23252,"subtitle":363,"heroImage":23267,"ctaButton":386,"ctaLink":387},[343],{"data":23253,"content":23254,"nodeType":74},{},[23255,23261],{"data":23256,"content":23257,"nodeType":356},{},[23258],{"data":23259,"marks":23260,"value":355,"nodeType":82},{},[],{"data":23262,"content":23263,"nodeType":87},{},[23264],{"data":23265,"marks":23266,"value":235,"nodeType":82},{},[],{"metadata":23268,"sys":23271,"fields":23276},{"tags":23269,"concepts":23270},[],[],{"space":23272,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23274,"publishedVersion":62,"revision":44,"locale":29},{"sys":23273},{"type":12,"linkType":13,"id":14},{"sys":23275},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23277},{"url":378,"details":23278,"fileName":384,"contentType":385},{"size":380,"image":23279},{"width":382,"height":383},{"sys":23281,"fields":23284},{"id":23282,"createdAt":23283},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":23285,"slug":23286,"articleIntro":-1,"category":23287},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[23288],{"metadata":23289,"sys":23292,"fields":23299},{"tags":23290,"concepts":23291},[],[],{"space":23293,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23295,"publishedVersion":334,"revision":62,"contentType":23297,"locale":29},{"sys":23294},{"type":12,"linkType":13,"id":14},{"sys":23296},{"id":21,"type":12,"linkType":22},{"sys":23298},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23300,"metaTitle":344,"metaDescription":345,"mainTitle":23301,"subtitle":363,"heroImage":23316,"ctaButton":386,"ctaLink":387},[343],{"data":23302,"content":23303,"nodeType":74},{},[23304,23310],{"data":23305,"content":23306,"nodeType":356},{},[23307],{"data":23308,"marks":23309,"value":355,"nodeType":82},{},[],{"data":23311,"content":23312,"nodeType":87},{},[23313],{"data":23314,"marks":23315,"value":235,"nodeType":82},{},[],{"metadata":23317,"sys":23320,"fields":23325},{"tags":23318,"concepts":23319},[],[],{"space":23321,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23323,"publishedVersion":62,"revision":44,"locale":29},{"sys":23322},{"type":12,"linkType":13,"id":14},{"sys":23324},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23326},{"url":378,"details":23327,"fileName":384,"contentType":385},{"size":380,"image":23328},{"width":382,"height":383},{"sys":23330,"fields":23333},{"id":23331,"createdAt":23332},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":23334,"slug":23335,"articleIntro":23334,"category":23336},"Compte 6412 - Congés payés","compte-6412-conges-payes",[23337],{"metadata":23338,"sys":23341,"fields":23348},{"tags":23339,"concepts":23340},[],[],{"space":23342,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23344,"publishedVersion":334,"revision":62,"contentType":23346,"locale":29},{"sys":23343},{"type":12,"linkType":13,"id":14},{"sys":23345},{"id":21,"type":12,"linkType":22},{"sys":23347},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23349,"metaTitle":344,"metaDescription":345,"mainTitle":23350,"subtitle":363,"heroImage":23365,"ctaButton":386,"ctaLink":387},[343],{"data":23351,"content":23352,"nodeType":74},{},[23353,23359],{"data":23354,"content":23355,"nodeType":356},{},[23356],{"data":23357,"marks":23358,"value":355,"nodeType":82},{},[],{"data":23360,"content":23361,"nodeType":87},{},[23362],{"data":23363,"marks":23364,"value":235,"nodeType":82},{},[],{"metadata":23366,"sys":23369,"fields":23374},{"tags":23367,"concepts":23368},[],[],{"space":23370,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23372,"publishedVersion":62,"revision":44,"locale":29},{"sys":23371},{"type":12,"linkType":13,"id":14},{"sys":23373},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23375},{"url":378,"details":23376,"fileName":384,"contentType":385},{"size":380,"image":23377},{"width":382,"height":383},{"sys":23379,"fields":23382},{"id":23380,"createdAt":23381},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":23383,"slug":23384,"articleIntro":23383,"category":23385},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[23386],{"metadata":23387,"sys":23390,"fields":23397},{"tags":23388,"concepts":23389},[],[],{"space":23391,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23393,"publishedVersion":334,"revision":62,"contentType":23395,"locale":29},{"sys":23392},{"type":12,"linkType":13,"id":14},{"sys":23394},{"id":21,"type":12,"linkType":22},{"sys":23396},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23398,"metaTitle":344,"metaDescription":345,"mainTitle":23399,"subtitle":363,"heroImage":23414,"ctaButton":386,"ctaLink":387},[343],{"data":23400,"content":23401,"nodeType":74},{},[23402,23408],{"data":23403,"content":23404,"nodeType":356},{},[23405],{"data":23406,"marks":23407,"value":355,"nodeType":82},{},[],{"data":23409,"content":23410,"nodeType":87},{},[23411],{"data":23412,"marks":23413,"value":235,"nodeType":82},{},[],{"metadata":23415,"sys":23418,"fields":23423},{"tags":23416,"concepts":23417},[],[],{"space":23419,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23421,"publishedVersion":62,"revision":44,"locale":29},{"sys":23420},{"type":12,"linkType":13,"id":14},{"sys":23422},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23424},{"url":378,"details":23425,"fileName":384,"contentType":385},{"size":380,"image":23426},{"width":382,"height":383},{"sys":23428,"fields":23431},{"id":23429,"createdAt":23430},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":23432,"slug":23433,"articleIntro":-1,"category":23434},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[23435],{"metadata":23436,"sys":23439,"fields":23446},{"tags":23437,"concepts":23438},[],[],{"space":23440,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23442,"publishedVersion":334,"revision":62,"contentType":23444,"locale":29},{"sys":23441},{"type":12,"linkType":13,"id":14},{"sys":23443},{"id":21,"type":12,"linkType":22},{"sys":23445},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23447,"metaTitle":344,"metaDescription":345,"mainTitle":23448,"subtitle":363,"heroImage":23463,"ctaButton":386,"ctaLink":387},[343],{"data":23449,"content":23450,"nodeType":74},{},[23451,23457],{"data":23452,"content":23453,"nodeType":356},{},[23454],{"data":23455,"marks":23456,"value":355,"nodeType":82},{},[],{"data":23458,"content":23459,"nodeType":87},{},[23460],{"data":23461,"marks":23462,"value":235,"nodeType":82},{},[],{"metadata":23464,"sys":23467,"fields":23472},{"tags":23465,"concepts":23466},[],[],{"space":23468,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23470,"publishedVersion":62,"revision":44,"locale":29},{"sys":23469},{"type":12,"linkType":13,"id":14},{"sys":23471},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23473},{"url":378,"details":23474,"fileName":384,"contentType":385},{"size":380,"image":23475},{"width":382,"height":383},{"sys":23477,"fields":23480},{"id":23478,"createdAt":23479},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":23481,"slug":23482,"articleIntro":23481,"category":23483},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[23484],{"metadata":23485,"sys":23488,"fields":23495},{"tags":23486,"concepts":23487},[],[],{"space":23489,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23491,"publishedVersion":334,"revision":62,"contentType":23493,"locale":29},{"sys":23490},{"type":12,"linkType":13,"id":14},{"sys":23492},{"id":21,"type":12,"linkType":22},{"sys":23494},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23496,"metaTitle":344,"metaDescription":345,"mainTitle":23497,"subtitle":363,"heroImage":23512,"ctaButton":386,"ctaLink":387},[343],{"data":23498,"content":23499,"nodeType":74},{},[23500,23506],{"data":23501,"content":23502,"nodeType":356},{},[23503],{"data":23504,"marks":23505,"value":355,"nodeType":82},{},[],{"data":23507,"content":23508,"nodeType":87},{},[23509],{"data":23510,"marks":23511,"value":235,"nodeType":82},{},[],{"metadata":23513,"sys":23516,"fields":23521},{"tags":23514,"concepts":23515},[],[],{"space":23517,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23519,"publishedVersion":62,"revision":44,"locale":29},{"sys":23518},{"type":12,"linkType":13,"id":14},{"sys":23520},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23522},{"url":378,"details":23523,"fileName":384,"contentType":385},{"size":380,"image":23524},{"width":382,"height":383},{"sys":23526,"fields":23529},{"id":23527,"createdAt":23528},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":23530,"slug":23531,"articleIntro":23530,"category":23532},"472 - Comptes d'attente","compte-472-comptes-d-attente",[23533],{"metadata":23534,"sys":23537,"fields":23544},{"tags":23535,"concepts":23536},[],[],{"space":23538,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23540,"publishedVersion":334,"revision":62,"contentType":23542,"locale":29},{"sys":23539},{"type":12,"linkType":13,"id":14},{"sys":23541},{"id":21,"type":12,"linkType":22},{"sys":23543},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23545,"metaTitle":344,"metaDescription":345,"mainTitle":23546,"subtitle":363,"heroImage":23561,"ctaButton":386,"ctaLink":387},[343],{"data":23547,"content":23548,"nodeType":74},{},[23549,23555],{"data":23550,"content":23551,"nodeType":356},{},[23552],{"data":23553,"marks":23554,"value":355,"nodeType":82},{},[],{"data":23556,"content":23557,"nodeType":87},{},[23558],{"data":23559,"marks":23560,"value":235,"nodeType":82},{},[],{"metadata":23562,"sys":23565,"fields":23570},{"tags":23563,"concepts":23564},[],[],{"space":23566,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23568,"publishedVersion":62,"revision":44,"locale":29},{"sys":23567},{"type":12,"linkType":13,"id":14},{"sys":23569},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23571},{"url":378,"details":23572,"fileName":384,"contentType":385},{"size":380,"image":23573},{"width":382,"height":383},{"sys":23575,"fields":23578},{"id":23576,"createdAt":23577},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":23579,"slug":23580,"articleIntro":-1,"category":23581},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[23582],{"metadata":23583,"sys":23586,"fields":23593},{"tags":23584,"concepts":23585},[],[],{"space":23587,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23589,"publishedVersion":334,"revision":62,"contentType":23591,"locale":29},{"sys":23588},{"type":12,"linkType":13,"id":14},{"sys":23590},{"id":21,"type":12,"linkType":22},{"sys":23592},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23594,"metaTitle":344,"metaDescription":345,"mainTitle":23595,"subtitle":363,"heroImage":23610,"ctaButton":386,"ctaLink":387},[343],{"data":23596,"content":23597,"nodeType":74},{},[23598,23604],{"data":23599,"content":23600,"nodeType":356},{},[23601],{"data":23602,"marks":23603,"value":355,"nodeType":82},{},[],{"data":23605,"content":23606,"nodeType":87},{},[23607],{"data":23608,"marks":23609,"value":235,"nodeType":82},{},[],{"metadata":23611,"sys":23614,"fields":23619},{"tags":23612,"concepts":23613},[],[],{"space":23615,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23617,"publishedVersion":62,"revision":44,"locale":29},{"sys":23616},{"type":12,"linkType":13,"id":14},{"sys":23618},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23620},{"url":378,"details":23621,"fileName":384,"contentType":385},{"size":380,"image":23622},{"width":382,"height":383},{"sys":23624,"fields":23627},{"id":23625,"createdAt":23626},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":23628,"slug":23629,"articleIntro":-1,"category":23630},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[23631],{"metadata":23632,"sys":23635,"fields":23642},{"tags":23633,"concepts":23634},[],[],{"space":23636,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23638,"publishedVersion":334,"revision":62,"contentType":23640,"locale":29},{"sys":23637},{"type":12,"linkType":13,"id":14},{"sys":23639},{"id":21,"type":12,"linkType":22},{"sys":23641},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23643,"metaTitle":344,"metaDescription":345,"mainTitle":23644,"subtitle":363,"heroImage":23659,"ctaButton":386,"ctaLink":387},[343],{"data":23645,"content":23646,"nodeType":74},{},[23647,23653],{"data":23648,"content":23649,"nodeType":356},{},[23650],{"data":23651,"marks":23652,"value":355,"nodeType":82},{},[],{"data":23654,"content":23655,"nodeType":87},{},[23656],{"data":23657,"marks":23658,"value":235,"nodeType":82},{},[],{"metadata":23660,"sys":23663,"fields":23668},{"tags":23661,"concepts":23662},[],[],{"space":23664,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23666,"publishedVersion":62,"revision":44,"locale":29},{"sys":23665},{"type":12,"linkType":13,"id":14},{"sys":23667},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23669},{"url":378,"details":23670,"fileName":384,"contentType":385},{"size":380,"image":23671},{"width":382,"height":383},{"sys":23673,"fields":23676},{"id":23674,"createdAt":23675},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":23677,"slug":23678,"articleIntro":23677,"category":23679},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[23680],{"metadata":23681,"sys":23684,"fields":23691},{"tags":23682,"concepts":23683},[],[],{"space":23685,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23687,"publishedVersion":334,"revision":62,"contentType":23689,"locale":29},{"sys":23686},{"type":12,"linkType":13,"id":14},{"sys":23688},{"id":21,"type":12,"linkType":22},{"sys":23690},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23692,"metaTitle":344,"metaDescription":345,"mainTitle":23693,"subtitle":363,"heroImage":23708,"ctaButton":386,"ctaLink":387},[343],{"data":23694,"content":23695,"nodeType":74},{},[23696,23702],{"data":23697,"content":23698,"nodeType":356},{},[23699],{"data":23700,"marks":23701,"value":355,"nodeType":82},{},[],{"data":23703,"content":23704,"nodeType":87},{},[23705],{"data":23706,"marks":23707,"value":235,"nodeType":82},{},[],{"metadata":23709,"sys":23712,"fields":23717},{"tags":23710,"concepts":23711},[],[],{"space":23713,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23715,"publishedVersion":62,"revision":44,"locale":29},{"sys":23714},{"type":12,"linkType":13,"id":14},{"sys":23716},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23718},{"url":378,"details":23719,"fileName":384,"contentType":385},{"size":380,"image":23720},{"width":382,"height":383},{"sys":23722,"fields":23725},{"id":23723,"createdAt":23724},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":23726,"slug":23727,"articleIntro":23726,"category":23728},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[23729],{"metadata":23730,"sys":23733,"fields":23740},{"tags":23731,"concepts":23732},[],[],{"space":23734,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23736,"publishedVersion":334,"revision":62,"contentType":23738,"locale":29},{"sys":23735},{"type":12,"linkType":13,"id":14},{"sys":23737},{"id":21,"type":12,"linkType":22},{"sys":23739},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23741,"metaTitle":344,"metaDescription":345,"mainTitle":23742,"subtitle":363,"heroImage":23757,"ctaButton":386,"ctaLink":387},[343],{"data":23743,"content":23744,"nodeType":74},{},[23745,23751],{"data":23746,"content":23747,"nodeType":356},{},[23748],{"data":23749,"marks":23750,"value":355,"nodeType":82},{},[],{"data":23752,"content":23753,"nodeType":87},{},[23754],{"data":23755,"marks":23756,"value":235,"nodeType":82},{},[],{"metadata":23758,"sys":23761,"fields":23766},{"tags":23759,"concepts":23760},[],[],{"space":23762,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23764,"publishedVersion":62,"revision":44,"locale":29},{"sys":23763},{"type":12,"linkType":13,"id":14},{"sys":23765},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23767},{"url":378,"details":23768,"fileName":384,"contentType":385},{"size":380,"image":23769},{"width":382,"height":383},{"sys":23771,"fields":23774},{"id":23772,"createdAt":23773},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":23775,"slug":23776,"articleIntro":23775,"category":23777},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[23778],{"metadata":23779,"sys":23782,"fields":23789},{"tags":23780,"concepts":23781},[],[],{"space":23783,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23785,"publishedVersion":334,"revision":62,"contentType":23787,"locale":29},{"sys":23784},{"type":12,"linkType":13,"id":14},{"sys":23786},{"id":21,"type":12,"linkType":22},{"sys":23788},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23790,"metaTitle":344,"metaDescription":345,"mainTitle":23791,"subtitle":363,"heroImage":23806,"ctaButton":386,"ctaLink":387},[343],{"data":23792,"content":23793,"nodeType":74},{},[23794,23800],{"data":23795,"content":23796,"nodeType":356},{},[23797],{"data":23798,"marks":23799,"value":355,"nodeType":82},{},[],{"data":23801,"content":23802,"nodeType":87},{},[23803],{"data":23804,"marks":23805,"value":235,"nodeType":82},{},[],{"metadata":23807,"sys":23810,"fields":23815},{"tags":23808,"concepts":23809},[],[],{"space":23811,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23813,"publishedVersion":62,"revision":44,"locale":29},{"sys":23812},{"type":12,"linkType":13,"id":14},{"sys":23814},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23816},{"url":378,"details":23817,"fileName":384,"contentType":385},{"size":380,"image":23818},{"width":382,"height":383},{"sys":23820,"fields":23823},{"id":23821,"createdAt":23822},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":23824,"slug":23825,"articleIntro":23824,"category":23826},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[23827],{"metadata":23828,"sys":23831,"fields":23838},{"tags":23829,"concepts":23830},[],[],{"space":23832,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23834,"publishedVersion":334,"revision":62,"contentType":23836,"locale":29},{"sys":23833},{"type":12,"linkType":13,"id":14},{"sys":23835},{"id":21,"type":12,"linkType":22},{"sys":23837},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23839,"metaTitle":344,"metaDescription":345,"mainTitle":23840,"subtitle":363,"heroImage":23855,"ctaButton":386,"ctaLink":387},[343],{"data":23841,"content":23842,"nodeType":74},{},[23843,23849],{"data":23844,"content":23845,"nodeType":356},{},[23846],{"data":23847,"marks":23848,"value":355,"nodeType":82},{},[],{"data":23850,"content":23851,"nodeType":87},{},[23852],{"data":23853,"marks":23854,"value":235,"nodeType":82},{},[],{"metadata":23856,"sys":23859,"fields":23864},{"tags":23857,"concepts":23858},[],[],{"space":23860,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23862,"publishedVersion":62,"revision":44,"locale":29},{"sys":23861},{"type":12,"linkType":13,"id":14},{"sys":23863},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23865},{"url":378,"details":23866,"fileName":384,"contentType":385},{"size":380,"image":23867},{"width":382,"height":383},{"sys":23869,"fields":23872},{"id":23870,"createdAt":23871},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":23873,"slug":23874,"articleIntro":-1,"category":23875},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[23876],{"metadata":23877,"sys":23880,"fields":23887},{"tags":23878,"concepts":23879},[],[],{"space":23881,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23883,"publishedVersion":334,"revision":62,"contentType":23885,"locale":29},{"sys":23882},{"type":12,"linkType":13,"id":14},{"sys":23884},{"id":21,"type":12,"linkType":22},{"sys":23886},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23888,"metaTitle":344,"metaDescription":345,"mainTitle":23889,"subtitle":363,"heroImage":23904,"ctaButton":386,"ctaLink":387},[343],{"data":23890,"content":23891,"nodeType":74},{},[23892,23898],{"data":23893,"content":23894,"nodeType":356},{},[23895],{"data":23896,"marks":23897,"value":355,"nodeType":82},{},[],{"data":23899,"content":23900,"nodeType":87},{},[23901],{"data":23902,"marks":23903,"value":235,"nodeType":82},{},[],{"metadata":23905,"sys":23908,"fields":23913},{"tags":23906,"concepts":23907},[],[],{"space":23909,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23911,"publishedVersion":62,"revision":44,"locale":29},{"sys":23910},{"type":12,"linkType":13,"id":14},{"sys":23912},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23914},{"url":378,"details":23915,"fileName":384,"contentType":385},{"size":380,"image":23916},{"width":382,"height":383},{"sys":23918,"fields":23921},{"id":23919,"createdAt":23920},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":23922,"slug":23923,"articleIntro":23922,"category":23924},"698 - Intégration fiscale","compte-698-integration-fiscale",[23925],{"metadata":23926,"sys":23929,"fields":23936},{"tags":23927,"concepts":23928},[],[],{"space":23930,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23932,"publishedVersion":334,"revision":62,"contentType":23934,"locale":29},{"sys":23931},{"type":12,"linkType":13,"id":14},{"sys":23933},{"id":21,"type":12,"linkType":22},{"sys":23935},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23937,"metaTitle":344,"metaDescription":345,"mainTitle":23938,"subtitle":363,"heroImage":23953,"ctaButton":386,"ctaLink":387},[343],{"data":23939,"content":23940,"nodeType":74},{},[23941,23947],{"data":23942,"content":23943,"nodeType":356},{},[23944],{"data":23945,"marks":23946,"value":355,"nodeType":82},{},[],{"data":23948,"content":23949,"nodeType":87},{},[23950],{"data":23951,"marks":23952,"value":235,"nodeType":82},{},[],{"metadata":23954,"sys":23957,"fields":23962},{"tags":23955,"concepts":23956},[],[],{"space":23958,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":23960,"publishedVersion":62,"revision":44,"locale":29},{"sys":23959},{"type":12,"linkType":13,"id":14},{"sys":23961},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":23963},{"url":378,"details":23964,"fileName":384,"contentType":385},{"size":380,"image":23965},{"width":382,"height":383},{"sys":23967,"fields":23970},{"id":23968,"createdAt":23969},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":23971,"slug":23972,"articleIntro":23971,"category":23973},"6335 - Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage","compte-6335-versements-liberatoires-ouvrant-droit-a-l-exoneration-de-la-taxe-d-apprentissage",[23974],{"metadata":23975,"sys":23978,"fields":23985},{"tags":23976,"concepts":23977},[],[],{"space":23979,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23981,"publishedVersion":334,"revision":62,"contentType":23983,"locale":29},{"sys":23980},{"type":12,"linkType":13,"id":14},{"sys":23982},{"id":21,"type":12,"linkType":22},{"sys":23984},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23986,"metaTitle":344,"metaDescription":345,"mainTitle":23987,"subtitle":363,"heroImage":24002,"ctaButton":386,"ctaLink":387},[343],{"data":23988,"content":23989,"nodeType":74},{},[23990,23996],{"data":23991,"content":23992,"nodeType":356},{},[23993],{"data":23994,"marks":23995,"value":355,"nodeType":82},{},[],{"data":23997,"content":23998,"nodeType":87},{},[23999],{"data":24000,"marks":24001,"value":235,"nodeType":82},{},[],{"metadata":24003,"sys":24006,"fields":24011},{"tags":24004,"concepts":24005},[],[],{"space":24007,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24009,"publishedVersion":62,"revision":44,"locale":29},{"sys":24008},{"type":12,"linkType":13,"id":14},{"sys":24010},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24012},{"url":378,"details":24013,"fileName":384,"contentType":385},{"size":380,"image":24014},{"width":382,"height":383},{"sys":24016,"fields":24018},{"id":24017,"createdAt":4609},"6d75pXRLLY65vQhQ8x00pr",{"title":24019,"slug":24020,"articleIntro":24019,"category":24021},"355 - Produits finis","compte-355-produits-finis",[24022],{"metadata":24023,"sys":24026,"fields":24033},{"tags":24024,"concepts":24025},[],[],{"space":24027,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24029,"publishedVersion":334,"revision":62,"contentType":24031,"locale":29},{"sys":24028},{"type":12,"linkType":13,"id":14},{"sys":24030},{"id":21,"type":12,"linkType":22},{"sys":24032},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24034,"metaTitle":344,"metaDescription":345,"mainTitle":24035,"subtitle":363,"heroImage":24050,"ctaButton":386,"ctaLink":387},[343],{"data":24036,"content":24037,"nodeType":74},{},[24038,24044],{"data":24039,"content":24040,"nodeType":356},{},[24041],{"data":24042,"marks":24043,"value":355,"nodeType":82},{},[],{"data":24045,"content":24046,"nodeType":87},{},[24047],{"data":24048,"marks":24049,"value":235,"nodeType":82},{},[],{"metadata":24051,"sys":24054,"fields":24059},{"tags":24052,"concepts":24053},[],[],{"space":24055,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24057,"publishedVersion":62,"revision":44,"locale":29},{"sys":24056},{"type":12,"linkType":13,"id":14},{"sys":24058},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24060},{"url":378,"details":24061,"fileName":384,"contentType":385},{"size":380,"image":24062},{"width":382,"height":383},{"sys":24064,"fields":24067},{"id":24065,"createdAt":24066},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":24068,"slug":24069,"articleIntro":24068,"category":24070},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[24071],{"metadata":24072,"sys":24075,"fields":24082},{"tags":24073,"concepts":24074},[],[],{"space":24076,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24078,"publishedVersion":334,"revision":62,"contentType":24080,"locale":29},{"sys":24077},{"type":12,"linkType":13,"id":14},{"sys":24079},{"id":21,"type":12,"linkType":22},{"sys":24081},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24083,"metaTitle":344,"metaDescription":345,"mainTitle":24084,"subtitle":363,"heroImage":24099,"ctaButton":386,"ctaLink":387},[343],{"data":24085,"content":24086,"nodeType":74},{},[24087,24093],{"data":24088,"content":24089,"nodeType":356},{},[24090],{"data":24091,"marks":24092,"value":355,"nodeType":82},{},[],{"data":24094,"content":24095,"nodeType":87},{},[24096],{"data":24097,"marks":24098,"value":235,"nodeType":82},{},[],{"metadata":24100,"sys":24103,"fields":24108},{"tags":24101,"concepts":24102},[],[],{"space":24104,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24106,"publishedVersion":62,"revision":44,"locale":29},{"sys":24105},{"type":12,"linkType":13,"id":14},{"sys":24107},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24109},{"url":378,"details":24110,"fileName":384,"contentType":385},{"size":380,"image":24111},{"width":382,"height":383},{"sys":24113,"fields":24116},{"id":24114,"createdAt":24115},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":24117,"slug":24118,"articleIntro":24117,"category":24119},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[24120],{"metadata":24121,"sys":24124,"fields":24131},{"tags":24122,"concepts":24123},[],[],{"space":24125,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24127,"publishedVersion":334,"revision":62,"contentType":24129,"locale":29},{"sys":24126},{"type":12,"linkType":13,"id":14},{"sys":24128},{"id":21,"type":12,"linkType":22},{"sys":24130},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24132,"metaTitle":344,"metaDescription":345,"mainTitle":24133,"subtitle":363,"heroImage":24148,"ctaButton":386,"ctaLink":387},[343],{"data":24134,"content":24135,"nodeType":74},{},[24136,24142],{"data":24137,"content":24138,"nodeType":356},{},[24139],{"data":24140,"marks":24141,"value":355,"nodeType":82},{},[],{"data":24143,"content":24144,"nodeType":87},{},[24145],{"data":24146,"marks":24147,"value":235,"nodeType":82},{},[],{"metadata":24149,"sys":24152,"fields":24157},{"tags":24150,"concepts":24151},[],[],{"space":24153,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24155,"publishedVersion":62,"revision":44,"locale":29},{"sys":24154},{"type":12,"linkType":13,"id":14},{"sys":24156},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24158},{"url":378,"details":24159,"fileName":384,"contentType":385},{"size":380,"image":24160},{"width":382,"height":383},{"sys":24162,"fields":24165},{"id":24163,"createdAt":24164},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":24166,"slug":24167,"articleIntro":-1,"category":24168},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[24169],{"metadata":24170,"sys":24173,"fields":24180},{"tags":24171,"concepts":24172},[],[],{"space":24174,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24176,"publishedVersion":334,"revision":62,"contentType":24178,"locale":29},{"sys":24175},{"type":12,"linkType":13,"id":14},{"sys":24177},{"id":21,"type":12,"linkType":22},{"sys":24179},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24181,"metaTitle":344,"metaDescription":345,"mainTitle":24182,"subtitle":363,"heroImage":24197,"ctaButton":386,"ctaLink":387},[343],{"data":24183,"content":24184,"nodeType":74},{},[24185,24191],{"data":24186,"content":24187,"nodeType":356},{},[24188],{"data":24189,"marks":24190,"value":355,"nodeType":82},{},[],{"data":24192,"content":24193,"nodeType":87},{},[24194],{"data":24195,"marks":24196,"value":235,"nodeType":82},{},[],{"metadata":24198,"sys":24201,"fields":24206},{"tags":24199,"concepts":24200},[],[],{"space":24202,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24204,"publishedVersion":62,"revision":44,"locale":29},{"sys":24203},{"type":12,"linkType":13,"id":14},{"sys":24205},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24207},{"url":378,"details":24208,"fileName":384,"contentType":385},{"size":380,"image":24209},{"width":382,"height":383},{"sys":24211,"fields":24214},{"id":24212,"createdAt":24213},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":24215,"slug":24216,"articleIntro":24215,"category":24217},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[24218],{"metadata":24219,"sys":24222,"fields":24229},{"tags":24220,"concepts":24221},[],[],{"space":24223,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24225,"publishedVersion":334,"revision":62,"contentType":24227,"locale":29},{"sys":24224},{"type":12,"linkType":13,"id":14},{"sys":24226},{"id":21,"type":12,"linkType":22},{"sys":24228},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24230,"metaTitle":344,"metaDescription":345,"mainTitle":24231,"subtitle":363,"heroImage":24246,"ctaButton":386,"ctaLink":387},[343],{"data":24232,"content":24233,"nodeType":74},{},[24234,24240],{"data":24235,"content":24236,"nodeType":356},{},[24237],{"data":24238,"marks":24239,"value":355,"nodeType":82},{},[],{"data":24241,"content":24242,"nodeType":87},{},[24243],{"data":24244,"marks":24245,"value":235,"nodeType":82},{},[],{"metadata":24247,"sys":24250,"fields":24255},{"tags":24248,"concepts":24249},[],[],{"space":24251,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24253,"publishedVersion":62,"revision":44,"locale":29},{"sys":24252},{"type":12,"linkType":13,"id":14},{"sys":24254},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24256},{"url":378,"details":24257,"fileName":384,"contentType":385},{"size":380,"image":24258},{"width":382,"height":383},{"sys":24260,"fields":24263},{"id":24261,"createdAt":24262},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":24264,"slug":24265,"articleIntro":24264,"category":24266},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[24267],{"metadata":24268,"sys":24271,"fields":24278},{"tags":24269,"concepts":24270},[],[],{"space":24272,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24274,"publishedVersion":334,"revision":62,"contentType":24276,"locale":29},{"sys":24273},{"type":12,"linkType":13,"id":14},{"sys":24275},{"id":21,"type":12,"linkType":22},{"sys":24277},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24279,"metaTitle":344,"metaDescription":345,"mainTitle":24280,"subtitle":363,"heroImage":24295,"ctaButton":386,"ctaLink":387},[343],{"data":24281,"content":24282,"nodeType":74},{},[24283,24289],{"data":24284,"content":24285,"nodeType":356},{},[24286],{"data":24287,"marks":24288,"value":355,"nodeType":82},{},[],{"data":24290,"content":24291,"nodeType":87},{},[24292],{"data":24293,"marks":24294,"value":235,"nodeType":82},{},[],{"metadata":24296,"sys":24299,"fields":24304},{"tags":24297,"concepts":24298},[],[],{"space":24300,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24302,"publishedVersion":62,"revision":44,"locale":29},{"sys":24301},{"type":12,"linkType":13,"id":14},{"sys":24303},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24305},{"url":378,"details":24306,"fileName":384,"contentType":385},{"size":380,"image":24307},{"width":382,"height":383},{"sys":24309,"fields":24312},{"id":24310,"createdAt":24311},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":24313,"slug":24314,"articleIntro":24313,"category":24315},"Compte 60 - Achats","compte-60-achats",[24316],{"metadata":24317,"sys":24320,"fields":24327},{"tags":24318,"concepts":24319},[],[],{"space":24321,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24323,"publishedVersion":334,"revision":62,"contentType":24325,"locale":29},{"sys":24322},{"type":12,"linkType":13,"id":14},{"sys":24324},{"id":21,"type":12,"linkType":22},{"sys":24326},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24328,"metaTitle":344,"metaDescription":345,"mainTitle":24329,"subtitle":363,"heroImage":24344,"ctaButton":386,"ctaLink":387},[343],{"data":24330,"content":24331,"nodeType":74},{},[24332,24338],{"data":24333,"content":24334,"nodeType":356},{},[24335],{"data":24336,"marks":24337,"value":355,"nodeType":82},{},[],{"data":24339,"content":24340,"nodeType":87},{},[24341],{"data":24342,"marks":24343,"value":235,"nodeType":82},{},[],{"metadata":24345,"sys":24348,"fields":24353},{"tags":24346,"concepts":24347},[],[],{"space":24349,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24351,"publishedVersion":62,"revision":44,"locale":29},{"sys":24350},{"type":12,"linkType":13,"id":14},{"sys":24352},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24354},{"url":378,"details":24355,"fileName":384,"contentType":385},{"size":380,"image":24356},{"width":382,"height":383},{"sys":24358,"fields":24361},{"id":24359,"createdAt":24360},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":24362,"slug":24363,"articleIntro":24362,"category":24364},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[24365],{"metadata":24366,"sys":24369,"fields":24376},{"tags":24367,"concepts":24368},[],[],{"space":24370,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24372,"publishedVersion":334,"revision":62,"contentType":24374,"locale":29},{"sys":24371},{"type":12,"linkType":13,"id":14},{"sys":24373},{"id":21,"type":12,"linkType":22},{"sys":24375},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24377,"metaTitle":344,"metaDescription":345,"mainTitle":24378,"subtitle":363,"heroImage":24393,"ctaButton":386,"ctaLink":387},[343],{"data":24379,"content":24380,"nodeType":74},{},[24381,24387],{"data":24382,"content":24383,"nodeType":356},{},[24384],{"data":24385,"marks":24386,"value":355,"nodeType":82},{},[],{"data":24388,"content":24389,"nodeType":87},{},[24390],{"data":24391,"marks":24392,"value":235,"nodeType":82},{},[],{"metadata":24394,"sys":24397,"fields":24402},{"tags":24395,"concepts":24396},[],[],{"space":24398,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24400,"publishedVersion":62,"revision":44,"locale":29},{"sys":24399},{"type":12,"linkType":13,"id":14},{"sys":24401},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24403},{"url":378,"details":24404,"fileName":384,"contentType":385},{"size":380,"image":24405},{"width":382,"height":383},{"sys":24407,"fields":24410},{"id":24408,"createdAt":24409},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":24411,"slug":24412,"articleIntro":24411,"category":24413},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[24414],{"metadata":24415,"sys":24418,"fields":24425},{"tags":24416,"concepts":24417},[],[],{"space":24419,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24421,"publishedVersion":334,"revision":62,"contentType":24423,"locale":29},{"sys":24420},{"type":12,"linkType":13,"id":14},{"sys":24422},{"id":21,"type":12,"linkType":22},{"sys":24424},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24426,"metaTitle":344,"metaDescription":345,"mainTitle":24427,"subtitle":363,"heroImage":24442,"ctaButton":386,"ctaLink":387},[343],{"data":24428,"content":24429,"nodeType":74},{},[24430,24436],{"data":24431,"content":24432,"nodeType":356},{},[24433],{"data":24434,"marks":24435,"value":355,"nodeType":82},{},[],{"data":24437,"content":24438,"nodeType":87},{},[24439],{"data":24440,"marks":24441,"value":235,"nodeType":82},{},[],{"metadata":24443,"sys":24446,"fields":24451},{"tags":24444,"concepts":24445},[],[],{"space":24447,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24449,"publishedVersion":62,"revision":44,"locale":29},{"sys":24448},{"type":12,"linkType":13,"id":14},{"sys":24450},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24452},{"url":378,"details":24453,"fileName":384,"contentType":385},{"size":380,"image":24454},{"width":382,"height":383},{"sys":24456,"fields":24459},{"id":24457,"createdAt":24458},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":24460,"slug":24461,"articleIntro":24460,"category":24462},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[24463],{"metadata":24464,"sys":24467,"fields":24474},{"tags":24465,"concepts":24466},[],[],{"space":24468,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24470,"publishedVersion":334,"revision":62,"contentType":24472,"locale":29},{"sys":24469},{"type":12,"linkType":13,"id":14},{"sys":24471},{"id":21,"type":12,"linkType":22},{"sys":24473},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24475,"metaTitle":344,"metaDescription":345,"mainTitle":24476,"subtitle":363,"heroImage":24491,"ctaButton":386,"ctaLink":387},[343],{"data":24477,"content":24478,"nodeType":74},{},[24479,24485],{"data":24480,"content":24481,"nodeType":356},{},[24482],{"data":24483,"marks":24484,"value":355,"nodeType":82},{},[],{"data":24486,"content":24487,"nodeType":87},{},[24488],{"data":24489,"marks":24490,"value":235,"nodeType":82},{},[],{"metadata":24492,"sys":24495,"fields":24500},{"tags":24493,"concepts":24494},[],[],{"space":24496,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24498,"publishedVersion":62,"revision":44,"locale":29},{"sys":24497},{"type":12,"linkType":13,"id":14},{"sys":24499},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24501},{"url":378,"details":24502,"fileName":384,"contentType":385},{"size":380,"image":24503},{"width":382,"height":383},{"sys":24505,"fields":24508},{"id":24506,"createdAt":24507},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":24509,"slug":24510,"articleIntro":-1,"category":24511},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[24512],{"metadata":24513,"sys":24516,"fields":24523},{"tags":24514,"concepts":24515},[],[],{"space":24517,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24519,"publishedVersion":334,"revision":62,"contentType":24521,"locale":29},{"sys":24518},{"type":12,"linkType":13,"id":14},{"sys":24520},{"id":21,"type":12,"linkType":22},{"sys":24522},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24524,"metaTitle":344,"metaDescription":345,"mainTitle":24525,"subtitle":363,"heroImage":24540,"ctaButton":386,"ctaLink":387},[343],{"data":24526,"content":24527,"nodeType":74},{},[24528,24534],{"data":24529,"content":24530,"nodeType":356},{},[24531],{"data":24532,"marks":24533,"value":355,"nodeType":82},{},[],{"data":24535,"content":24536,"nodeType":87},{},[24537],{"data":24538,"marks":24539,"value":235,"nodeType":82},{},[],{"metadata":24541,"sys":24544,"fields":24549},{"tags":24542,"concepts":24543},[],[],{"space":24545,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24547,"publishedVersion":62,"revision":44,"locale":29},{"sys":24546},{"type":12,"linkType":13,"id":14},{"sys":24548},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24550},{"url":378,"details":24551,"fileName":384,"contentType":385},{"size":380,"image":24552},{"width":382,"height":383},{"sys":24554,"fields":24557},{"id":24555,"createdAt":24556},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":24558,"slug":24559,"articleIntro":-1,"category":24560},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[24561],{"metadata":24562,"sys":24565,"fields":24572},{"tags":24563,"concepts":24564},[],[],{"space":24566,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24568,"publishedVersion":334,"revision":62,"contentType":24570,"locale":29},{"sys":24567},{"type":12,"linkType":13,"id":14},{"sys":24569},{"id":21,"type":12,"linkType":22},{"sys":24571},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24573,"metaTitle":344,"metaDescription":345,"mainTitle":24574,"subtitle":363,"heroImage":24589,"ctaButton":386,"ctaLink":387},[343],{"data":24575,"content":24576,"nodeType":74},{},[24577,24583],{"data":24578,"content":24579,"nodeType":356},{},[24580],{"data":24581,"marks":24582,"value":355,"nodeType":82},{},[],{"data":24584,"content":24585,"nodeType":87},{},[24586],{"data":24587,"marks":24588,"value":235,"nodeType":82},{},[],{"metadata":24590,"sys":24593,"fields":24598},{"tags":24591,"concepts":24592},[],[],{"space":24594,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24596,"publishedVersion":62,"revision":44,"locale":29},{"sys":24595},{"type":12,"linkType":13,"id":14},{"sys":24597},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24599},{"url":378,"details":24600,"fileName":384,"contentType":385},{"size":380,"image":24601},{"width":382,"height":383},{"sys":24603,"fields":24606},{"id":24604,"createdAt":24605},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":24607,"slug":24608,"articleIntro":24607,"category":24609},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[24610],{"metadata":24611,"sys":24614,"fields":24621},{"tags":24612,"concepts":24613},[],[],{"space":24615,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24617,"publishedVersion":334,"revision":62,"contentType":24619,"locale":29},{"sys":24616},{"type":12,"linkType":13,"id":14},{"sys":24618},{"id":21,"type":12,"linkType":22},{"sys":24620},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24622,"metaTitle":344,"metaDescription":345,"mainTitle":24623,"subtitle":363,"heroImage":24638,"ctaButton":386,"ctaLink":387},[343],{"data":24624,"content":24625,"nodeType":74},{},[24626,24632],{"data":24627,"content":24628,"nodeType":356},{},[24629],{"data":24630,"marks":24631,"value":355,"nodeType":82},{},[],{"data":24633,"content":24634,"nodeType":87},{},[24635],{"data":24636,"marks":24637,"value":235,"nodeType":82},{},[],{"metadata":24639,"sys":24642,"fields":24647},{"tags":24640,"concepts":24641},[],[],{"space":24643,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24645,"publishedVersion":62,"revision":44,"locale":29},{"sys":24644},{"type":12,"linkType":13,"id":14},{"sys":24646},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24648},{"url":378,"details":24649,"fileName":384,"contentType":385},{"size":380,"image":24650},{"width":382,"height":383},{"sys":24652,"fields":24655},{"id":24653,"createdAt":24654},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":24656,"slug":24657,"articleIntro":24656,"category":24658},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[24659],{"metadata":24660,"sys":24663,"fields":24670},{"tags":24661,"concepts":24662},[],[],{"space":24664,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24666,"publishedVersion":334,"revision":62,"contentType":24668,"locale":29},{"sys":24665},{"type":12,"linkType":13,"id":14},{"sys":24667},{"id":21,"type":12,"linkType":22},{"sys":24669},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24671,"metaTitle":344,"metaDescription":345,"mainTitle":24672,"subtitle":363,"heroImage":24687,"ctaButton":386,"ctaLink":387},[343],{"data":24673,"content":24674,"nodeType":74},{},[24675,24681],{"data":24676,"content":24677,"nodeType":356},{},[24678],{"data":24679,"marks":24680,"value":355,"nodeType":82},{},[],{"data":24682,"content":24683,"nodeType":87},{},[24684],{"data":24685,"marks":24686,"value":235,"nodeType":82},{},[],{"metadata":24688,"sys":24691,"fields":24696},{"tags":24689,"concepts":24690},[],[],{"space":24692,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24694,"publishedVersion":62,"revision":44,"locale":29},{"sys":24693},{"type":12,"linkType":13,"id":14},{"sys":24695},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24697},{"url":378,"details":24698,"fileName":384,"contentType":385},{"size":380,"image":24699},{"width":382,"height":383},{"sys":24701,"fields":24704},{"id":24702,"createdAt":24703},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":24705,"slug":24706,"articleIntro":-1,"category":24707},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[24708],{"metadata":24709,"sys":24712,"fields":24719},{"tags":24710,"concepts":24711},[],[],{"space":24713,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24715,"publishedVersion":334,"revision":62,"contentType":24717,"locale":29},{"sys":24714},{"type":12,"linkType":13,"id":14},{"sys":24716},{"id":21,"type":12,"linkType":22},{"sys":24718},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24720,"metaTitle":344,"metaDescription":345,"mainTitle":24721,"subtitle":363,"heroImage":24736,"ctaButton":386,"ctaLink":387},[343],{"data":24722,"content":24723,"nodeType":74},{},[24724,24730],{"data":24725,"content":24726,"nodeType":356},{},[24727],{"data":24728,"marks":24729,"value":355,"nodeType":82},{},[],{"data":24731,"content":24732,"nodeType":87},{},[24733],{"data":24734,"marks":24735,"value":235,"nodeType":82},{},[],{"metadata":24737,"sys":24740,"fields":24745},{"tags":24738,"concepts":24739},[],[],{"space":24741,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24743,"publishedVersion":62,"revision":44,"locale":29},{"sys":24742},{"type":12,"linkType":13,"id":14},{"sys":24744},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24746},{"url":378,"details":24747,"fileName":384,"contentType":385},{"size":380,"image":24748},{"width":382,"height":383},{"sys":24750,"fields":24753},{"id":24751,"createdAt":24752},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":24754,"slug":24755,"articleIntro":24754,"category":24756},"Compte 53 - Caisse","compte-53-caisse",[24757],{"metadata":24758,"sys":24761,"fields":24768},{"tags":24759,"concepts":24760},[],[],{"space":24762,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24764,"publishedVersion":334,"revision":62,"contentType":24766,"locale":29},{"sys":24763},{"type":12,"linkType":13,"id":14},{"sys":24765},{"id":21,"type":12,"linkType":22},{"sys":24767},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24769,"metaTitle":344,"metaDescription":345,"mainTitle":24770,"subtitle":363,"heroImage":24785,"ctaButton":386,"ctaLink":387},[343],{"data":24771,"content":24772,"nodeType":74},{},[24773,24779],{"data":24774,"content":24775,"nodeType":356},{},[24776],{"data":24777,"marks":24778,"value":355,"nodeType":82},{},[],{"data":24780,"content":24781,"nodeType":87},{},[24782],{"data":24783,"marks":24784,"value":235,"nodeType":82},{},[],{"metadata":24786,"sys":24789,"fields":24794},{"tags":24787,"concepts":24788},[],[],{"space":24790,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24792,"publishedVersion":62,"revision":44,"locale":29},{"sys":24791},{"type":12,"linkType":13,"id":14},{"sys":24793},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24795},{"url":378,"details":24796,"fileName":384,"contentType":385},{"size":380,"image":24797},{"width":382,"height":383},{"sys":24799,"fields":24802},{"id":24800,"createdAt":24801},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":24803,"slug":24804,"articleIntro":24805,"category":24806},"Compte 6228 - Divers","compte-6228-divers","Le compte 6228 regroupe les rémunérations d'intermédiaires et les honoraires qui ne rentrent dans aucune autre catégorie du Plan Comptable Général. Véritable compte « fourre-tout » pour vos services extérieurs spécifiques (conseils, experts, intermédiaires), il demande une rigueur particulière. Puisqu'il accueille des dépenses variées, une documentation solide est indispensable pour justifier la déductibilité de ces charges auprès de l'administration fiscale.",[24807],{"metadata":24808,"sys":24811,"fields":24818},{"tags":24809,"concepts":24810},[],[],{"space":24812,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24814,"publishedVersion":334,"revision":62,"contentType":24816,"locale":29},{"sys":24813},{"type":12,"linkType":13,"id":14},{"sys":24815},{"id":21,"type":12,"linkType":22},{"sys":24817},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24819,"metaTitle":344,"metaDescription":345,"mainTitle":24820,"subtitle":363,"heroImage":24835,"ctaButton":386,"ctaLink":387},[343],{"data":24821,"content":24822,"nodeType":74},{},[24823,24829],{"data":24824,"content":24825,"nodeType":356},{},[24826],{"data":24827,"marks":24828,"value":355,"nodeType":82},{},[],{"data":24830,"content":24831,"nodeType":87},{},[24832],{"data":24833,"marks":24834,"value":235,"nodeType":82},{},[],{"metadata":24836,"sys":24839,"fields":24844},{"tags":24837,"concepts":24838},[],[],{"space":24840,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24842,"publishedVersion":62,"revision":44,"locale":29},{"sys":24841},{"type":12,"linkType":13,"id":14},{"sys":24843},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24845},{"url":378,"details":24846,"fileName":384,"contentType":385},{"size":380,"image":24847},{"width":382,"height":383},{"sys":24849,"fields":24852},{"id":24850,"createdAt":24851},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":24853,"slug":24854,"articleIntro":-1,"category":24855},"Compte 6226 - Honoraires","compte-6226-honoraires",[24856],{"metadata":24857,"sys":24860,"fields":24867},{"tags":24858,"concepts":24859},[],[],{"space":24861,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24863,"publishedVersion":334,"revision":62,"contentType":24865,"locale":29},{"sys":24862},{"type":12,"linkType":13,"id":14},{"sys":24864},{"id":21,"type":12,"linkType":22},{"sys":24866},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24868,"metaTitle":344,"metaDescription":345,"mainTitle":24869,"subtitle":363,"heroImage":24884,"ctaButton":386,"ctaLink":387},[343],{"data":24870,"content":24871,"nodeType":74},{},[24872,24878],{"data":24873,"content":24874,"nodeType":356},{},[24875],{"data":24876,"marks":24877,"value":355,"nodeType":82},{},[],{"data":24879,"content":24880,"nodeType":87},{},[24881],{"data":24882,"marks":24883,"value":235,"nodeType":82},{},[],{"metadata":24885,"sys":24888,"fields":24893},{"tags":24886,"concepts":24887},[],[],{"space":24889,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24891,"publishedVersion":62,"revision":44,"locale":29},{"sys":24890},{"type":12,"linkType":13,"id":14},{"sys":24892},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24894},{"url":378,"details":24895,"fileName":384,"contentType":385},{"size":380,"image":24896},{"width":382,"height":383},{"sys":24898,"fields":24901},{"id":24899,"createdAt":24900},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":24902,"slug":24903,"articleIntro":24902,"category":24904},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[24905],{"metadata":24906,"sys":24909,"fields":24916},{"tags":24907,"concepts":24908},[],[],{"space":24910,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24912,"publishedVersion":334,"revision":62,"contentType":24914,"locale":29},{"sys":24911},{"type":12,"linkType":13,"id":14},{"sys":24913},{"id":21,"type":12,"linkType":22},{"sys":24915},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24917,"metaTitle":344,"metaDescription":345,"mainTitle":24918,"subtitle":363,"heroImage":24933,"ctaButton":386,"ctaLink":387},[343],{"data":24919,"content":24920,"nodeType":74},{},[24921,24927],{"data":24922,"content":24923,"nodeType":356},{},[24924],{"data":24925,"marks":24926,"value":355,"nodeType":82},{},[],{"data":24928,"content":24929,"nodeType":87},{},[24930],{"data":24931,"marks":24932,"value":235,"nodeType":82},{},[],{"metadata":24934,"sys":24937,"fields":24942},{"tags":24935,"concepts":24936},[],[],{"space":24938,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24940,"publishedVersion":62,"revision":44,"locale":29},{"sys":24939},{"type":12,"linkType":13,"id":14},{"sys":24941},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24943},{"url":378,"details":24944,"fileName":384,"contentType":385},{"size":380,"image":24945},{"width":382,"height":383},{"sys":24947,"fields":24950},{"id":24948,"createdAt":24949},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":24951,"slug":24952,"articleIntro":24951,"category":24953},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[24954],{"metadata":24955,"sys":24958,"fields":24965},{"tags":24956,"concepts":24957},[],[],{"space":24959,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24961,"publishedVersion":334,"revision":62,"contentType":24963,"locale":29},{"sys":24960},{"type":12,"linkType":13,"id":14},{"sys":24962},{"id":21,"type":12,"linkType":22},{"sys":24964},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24966,"metaTitle":344,"metaDescription":345,"mainTitle":24967,"subtitle":363,"heroImage":24982,"ctaButton":386,"ctaLink":387},[343],{"data":24968,"content":24969,"nodeType":74},{},[24970,24976],{"data":24971,"content":24972,"nodeType":356},{},[24973],{"data":24974,"marks":24975,"value":355,"nodeType":82},{},[],{"data":24977,"content":24978,"nodeType":87},{},[24979],{"data":24980,"marks":24981,"value":235,"nodeType":82},{},[],{"metadata":24983,"sys":24986,"fields":24991},{"tags":24984,"concepts":24985},[],[],{"space":24987,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":24989,"publishedVersion":62,"revision":44,"locale":29},{"sys":24988},{"type":12,"linkType":13,"id":14},{"sys":24990},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":24992},{"url":378,"details":24993,"fileName":384,"contentType":385},{"size":380,"image":24994},{"width":382,"height":383},{"sys":24996,"fields":24999},{"id":24997,"createdAt":24998},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":25000,"slug":25001,"articleIntro":25000,"category":25002},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[25003],{"metadata":25004,"sys":25007,"fields":25014},{"tags":25005,"concepts":25006},[],[],{"space":25008,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25010,"publishedVersion":334,"revision":62,"contentType":25012,"locale":29},{"sys":25009},{"type":12,"linkType":13,"id":14},{"sys":25011},{"id":21,"type":12,"linkType":22},{"sys":25013},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25015,"metaTitle":344,"metaDescription":345,"mainTitle":25016,"subtitle":363,"heroImage":25031,"ctaButton":386,"ctaLink":387},[343],{"data":25017,"content":25018,"nodeType":74},{},[25019,25025],{"data":25020,"content":25021,"nodeType":356},{},[25022],{"data":25023,"marks":25024,"value":355,"nodeType":82},{},[],{"data":25026,"content":25027,"nodeType":87},{},[25028],{"data":25029,"marks":25030,"value":235,"nodeType":82},{},[],{"metadata":25032,"sys":25035,"fields":25040},{"tags":25033,"concepts":25034},[],[],{"space":25036,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25038,"publishedVersion":62,"revision":44,"locale":29},{"sys":25037},{"type":12,"linkType":13,"id":14},{"sys":25039},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25041},{"url":378,"details":25042,"fileName":384,"contentType":385},{"size":380,"image":25043},{"width":382,"height":383},{"sys":25045,"fields":25048},{"id":25046,"createdAt":25047},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":25049,"slug":25050,"articleIntro":-1,"category":25051},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[25052],{"metadata":25053,"sys":25056,"fields":25063},{"tags":25054,"concepts":25055},[],[],{"space":25057,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25059,"publishedVersion":334,"revision":62,"contentType":25061,"locale":29},{"sys":25058},{"type":12,"linkType":13,"id":14},{"sys":25060},{"id":21,"type":12,"linkType":22},{"sys":25062},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25064,"metaTitle":344,"metaDescription":345,"mainTitle":25065,"subtitle":363,"heroImage":25080,"ctaButton":386,"ctaLink":387},[343],{"data":25066,"content":25067,"nodeType":74},{},[25068,25074],{"data":25069,"content":25070,"nodeType":356},{},[25071],{"data":25072,"marks":25073,"value":355,"nodeType":82},{},[],{"data":25075,"content":25076,"nodeType":87},{},[25077],{"data":25078,"marks":25079,"value":235,"nodeType":82},{},[],{"metadata":25081,"sys":25084,"fields":25089},{"tags":25082,"concepts":25083},[],[],{"space":25085,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25087,"publishedVersion":62,"revision":44,"locale":29},{"sys":25086},{"type":12,"linkType":13,"id":14},{"sys":25088},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25090},{"url":378,"details":25091,"fileName":384,"contentType":385},{"size":380,"image":25092},{"width":382,"height":383},{"sys":25094,"fields":25097},{"id":25095,"createdAt":25096},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":25098,"slug":25099,"articleIntro":25098,"category":25100},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[25101],{"metadata":25102,"sys":25105,"fields":25112},{"tags":25103,"concepts":25104},[],[],{"space":25106,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25108,"publishedVersion":334,"revision":62,"contentType":25110,"locale":29},{"sys":25107},{"type":12,"linkType":13,"id":14},{"sys":25109},{"id":21,"type":12,"linkType":22},{"sys":25111},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25113,"metaTitle":344,"metaDescription":345,"mainTitle":25114,"subtitle":363,"heroImage":25129,"ctaButton":386,"ctaLink":387},[343],{"data":25115,"content":25116,"nodeType":74},{},[25117,25123],{"data":25118,"content":25119,"nodeType":356},{},[25120],{"data":25121,"marks":25122,"value":355,"nodeType":82},{},[],{"data":25124,"content":25125,"nodeType":87},{},[25126],{"data":25127,"marks":25128,"value":235,"nodeType":82},{},[],{"metadata":25130,"sys":25133,"fields":25138},{"tags":25131,"concepts":25132},[],[],{"space":25134,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25136,"publishedVersion":62,"revision":44,"locale":29},{"sys":25135},{"type":12,"linkType":13,"id":14},{"sys":25137},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25139},{"url":378,"details":25140,"fileName":384,"contentType":385},{"size":380,"image":25141},{"width":382,"height":383},{"sys":25143,"fields":25146},{"id":25144,"createdAt":25145},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":25147,"slug":25148,"articleIntro":25149,"category":25150},"Réforme du plan comptable 2025 : les changements majeurs à connaître","reforme-du-plan-comptable-2025","Entrée en vigueur au 1er janvier 2025, la réforme du plan comptable général (PCG) s’inscrit dans une volonté de moderniser et de simplifier la comptabilité des entreprises. Le PCG n’avait pas été modifié depuis 2014 et la réforme entraîne des changements majeurs et bénéfiques pour les professionnels. Quels sont ces changements et quels impacts ont-ils sur votre gestion comptable ? On fait le point sur les 5 grands changements de cette réforme du plan comptable 2025.",[25151],{"metadata":25152,"sys":25155,"fields":25162},{"tags":25153,"concepts":25154},[],[],{"space":25156,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25158,"publishedVersion":334,"revision":62,"contentType":25160,"locale":29},{"sys":25157},{"type":12,"linkType":13,"id":14},{"sys":25159},{"id":21,"type":12,"linkType":22},{"sys":25161},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25163,"metaTitle":344,"metaDescription":345,"mainTitle":25164,"subtitle":363,"heroImage":25179,"ctaButton":386,"ctaLink":387},[343],{"data":25165,"content":25166,"nodeType":74},{},[25167,25173],{"data":25168,"content":25169,"nodeType":356},{},[25170],{"data":25171,"marks":25172,"value":355,"nodeType":82},{},[],{"data":25174,"content":25175,"nodeType":87},{},[25176],{"data":25177,"marks":25178,"value":235,"nodeType":82},{},[],{"metadata":25180,"sys":25183,"fields":25188},{"tags":25181,"concepts":25182},[],[],{"space":25184,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25186,"publishedVersion":62,"revision":44,"locale":29},{"sys":25185},{"type":12,"linkType":13,"id":14},{"sys":25187},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25189},{"url":378,"details":25190,"fileName":384,"contentType":385},{"size":380,"image":25191},{"width":382,"height":383},{"sys":25193,"fields":25195},{"id":25194,"createdAt":21911},"55iVQXY18hY6u2UZk6N5JX",{"title":25196,"slug":25197,"articleIntro":-1,"category":25198},"Compte 704 - Travaux","compte-704---travaux",[25199],{"metadata":25200,"sys":25203,"fields":25210},{"tags":25201,"concepts":25202},[],[],{"space":25204,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25206,"publishedVersion":334,"revision":62,"contentType":25208,"locale":29},{"sys":25205},{"type":12,"linkType":13,"id":14},{"sys":25207},{"id":21,"type":12,"linkType":22},{"sys":25209},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25211,"metaTitle":344,"metaDescription":345,"mainTitle":25212,"subtitle":363,"heroImage":25227,"ctaButton":386,"ctaLink":387},[343],{"data":25213,"content":25214,"nodeType":74},{},[25215,25221],{"data":25216,"content":25217,"nodeType":356},{},[25218],{"data":25219,"marks":25220,"value":355,"nodeType":82},{},[],{"data":25222,"content":25223,"nodeType":87},{},[25224],{"data":25225,"marks":25226,"value":235,"nodeType":82},{},[],{"metadata":25228,"sys":25231,"fields":25236},{"tags":25229,"concepts":25230},[],[],{"space":25232,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25234,"publishedVersion":62,"revision":44,"locale":29},{"sys":25233},{"type":12,"linkType":13,"id":14},{"sys":25235},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25237},{"url":378,"details":25238,"fileName":384,"contentType":385},{"size":380,"image":25239},{"width":382,"height":383},{"sys":25241,"fields":25244},{"id":25242,"createdAt":25243},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":25245,"slug":25246,"articleIntro":25245,"category":25247},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[25248],{"metadata":25249,"sys":25252,"fields":25259},{"tags":25250,"concepts":25251},[],[],{"space":25253,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25255,"publishedVersion":334,"revision":62,"contentType":25257,"locale":29},{"sys":25254},{"type":12,"linkType":13,"id":14},{"sys":25256},{"id":21,"type":12,"linkType":22},{"sys":25258},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25260,"metaTitle":344,"metaDescription":345,"mainTitle":25261,"subtitle":363,"heroImage":25276,"ctaButton":386,"ctaLink":387},[343],{"data":25262,"content":25263,"nodeType":74},{},[25264,25270],{"data":25265,"content":25266,"nodeType":356},{},[25267],{"data":25268,"marks":25269,"value":355,"nodeType":82},{},[],{"data":25271,"content":25272,"nodeType":87},{},[25273],{"data":25274,"marks":25275,"value":235,"nodeType":82},{},[],{"metadata":25277,"sys":25280,"fields":25285},{"tags":25278,"concepts":25279},[],[],{"space":25281,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25283,"publishedVersion":62,"revision":44,"locale":29},{"sys":25282},{"type":12,"linkType":13,"id":14},{"sys":25284},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25286},{"url":378,"details":25287,"fileName":384,"contentType":385},{"size":380,"image":25288},{"width":382,"height":383},{"sys":25290,"fields":25293},{"id":25291,"createdAt":25292},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":25294,"slug":25295,"articleIntro":25294,"category":25296},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[25297],{"metadata":25298,"sys":25301,"fields":25308},{"tags":25299,"concepts":25300},[],[],{"space":25302,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25304,"publishedVersion":334,"revision":62,"contentType":25306,"locale":29},{"sys":25303},{"type":12,"linkType":13,"id":14},{"sys":25305},{"id":21,"type":12,"linkType":22},{"sys":25307},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25309,"metaTitle":344,"metaDescription":345,"mainTitle":25310,"subtitle":363,"heroImage":25325,"ctaButton":386,"ctaLink":387},[343],{"data":25311,"content":25312,"nodeType":74},{},[25313,25319],{"data":25314,"content":25315,"nodeType":356},{},[25316],{"data":25317,"marks":25318,"value":355,"nodeType":82},{},[],{"data":25320,"content":25321,"nodeType":87},{},[25322],{"data":25323,"marks":25324,"value":235,"nodeType":82},{},[],{"metadata":25326,"sys":25329,"fields":25334},{"tags":25327,"concepts":25328},[],[],{"space":25330,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25332,"publishedVersion":62,"revision":44,"locale":29},{"sys":25331},{"type":12,"linkType":13,"id":14},{"sys":25333},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25335},{"url":378,"details":25336,"fileName":384,"contentType":385},{"size":380,"image":25337},{"width":382,"height":383},{"sys":25339,"fields":25342},{"id":25340,"createdAt":25341},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":25343,"slug":25344,"articleIntro":25345,"category":25346},"Compte 76 - Produits financiers","compte-76-produits-financiers","Le compte 76 regroupe tous les produits financiers de l’entreprise : dividendes, intérêts, gains de change et cessions, soumis à l’impôt sur les sociétés.",[25347],{"metadata":25348,"sys":25351,"fields":25358},{"tags":25349,"concepts":25350},[],[],{"space":25352,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25354,"publishedVersion":334,"revision":62,"contentType":25356,"locale":29},{"sys":25353},{"type":12,"linkType":13,"id":14},{"sys":25355},{"id":21,"type":12,"linkType":22},{"sys":25357},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25359,"metaTitle":344,"metaDescription":345,"mainTitle":25360,"subtitle":363,"heroImage":25375,"ctaButton":386,"ctaLink":387},[343],{"data":25361,"content":25362,"nodeType":74},{},[25363,25369],{"data":25364,"content":25365,"nodeType":356},{},[25366],{"data":25367,"marks":25368,"value":355,"nodeType":82},{},[],{"data":25370,"content":25371,"nodeType":87},{},[25372],{"data":25373,"marks":25374,"value":235,"nodeType":82},{},[],{"metadata":25376,"sys":25379,"fields":25384},{"tags":25377,"concepts":25378},[],[],{"space":25380,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25382,"publishedVersion":62,"revision":44,"locale":29},{"sys":25381},{"type":12,"linkType":13,"id":14},{"sys":25383},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25385},{"url":378,"details":25386,"fileName":384,"contentType":385},{"size":380,"image":25387},{"width":382,"height":383},{"sys":25389,"fields":25392},{"id":25390,"createdAt":25391},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":25393,"slug":25394,"articleIntro":25393,"category":25395},"618 - Divers","compte-618-divers",[25396],{"metadata":25397,"sys":25400,"fields":25407},{"tags":25398,"concepts":25399},[],[],{"space":25401,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25403,"publishedVersion":334,"revision":62,"contentType":25405,"locale":29},{"sys":25402},{"type":12,"linkType":13,"id":14},{"sys":25404},{"id":21,"type":12,"linkType":22},{"sys":25406},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25408,"metaTitle":344,"metaDescription":345,"mainTitle":25409,"subtitle":363,"heroImage":25424,"ctaButton":386,"ctaLink":387},[343],{"data":25410,"content":25411,"nodeType":74},{},[25412,25418],{"data":25413,"content":25414,"nodeType":356},{},[25415],{"data":25416,"marks":25417,"value":355,"nodeType":82},{},[],{"data":25419,"content":25420,"nodeType":87},{},[25421],{"data":25422,"marks":25423,"value":235,"nodeType":82},{},[],{"metadata":25425,"sys":25428,"fields":25433},{"tags":25426,"concepts":25427},[],[],{"space":25429,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25431,"publishedVersion":62,"revision":44,"locale":29},{"sys":25430},{"type":12,"linkType":13,"id":14},{"sys":25432},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25434},{"url":378,"details":25435,"fileName":384,"contentType":385},{"size":380,"image":25436},{"width":382,"height":383},{"sys":25438,"fields":25441},{"id":25439,"createdAt":25440},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":25442,"slug":25443,"articleIntro":25442,"category":25444},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[25445],{"metadata":25446,"sys":25449,"fields":25456},{"tags":25447,"concepts":25448},[],[],{"space":25450,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25452,"publishedVersion":334,"revision":62,"contentType":25454,"locale":29},{"sys":25451},{"type":12,"linkType":13,"id":14},{"sys":25453},{"id":21,"type":12,"linkType":22},{"sys":25455},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25457,"metaTitle":344,"metaDescription":345,"mainTitle":25458,"subtitle":363,"heroImage":25473,"ctaButton":386,"ctaLink":387},[343],{"data":25459,"content":25460,"nodeType":74},{},[25461,25467],{"data":25462,"content":25463,"nodeType":356},{},[25464],{"data":25465,"marks":25466,"value":355,"nodeType":82},{},[],{"data":25468,"content":25469,"nodeType":87},{},[25470],{"data":25471,"marks":25472,"value":235,"nodeType":82},{},[],{"metadata":25474,"sys":25477,"fields":25482},{"tags":25475,"concepts":25476},[],[],{"space":25478,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25480,"publishedVersion":62,"revision":44,"locale":29},{"sys":25479},{"type":12,"linkType":13,"id":14},{"sys":25481},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25483},{"url":378,"details":25484,"fileName":384,"contentType":385},{"size":380,"image":25485},{"width":382,"height":383},{"sys":25487,"fields":25490},{"id":25488,"createdAt":25489},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":25491,"slug":25492,"articleIntro":25491,"category":25493},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[25494],{"metadata":25495,"sys":25498,"fields":25505},{"tags":25496,"concepts":25497},[],[],{"space":25499,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25501,"publishedVersion":334,"revision":62,"contentType":25503,"locale":29},{"sys":25500},{"type":12,"linkType":13,"id":14},{"sys":25502},{"id":21,"type":12,"linkType":22},{"sys":25504},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25506,"metaTitle":344,"metaDescription":345,"mainTitle":25507,"subtitle":363,"heroImage":25522,"ctaButton":386,"ctaLink":387},[343],{"data":25508,"content":25509,"nodeType":74},{},[25510,25516],{"data":25511,"content":25512,"nodeType":356},{},[25513],{"data":25514,"marks":25515,"value":355,"nodeType":82},{},[],{"data":25517,"content":25518,"nodeType":87},{},[25519],{"data":25520,"marks":25521,"value":235,"nodeType":82},{},[],{"metadata":25523,"sys":25526,"fields":25531},{"tags":25524,"concepts":25525},[],[],{"space":25527,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25529,"publishedVersion":62,"revision":44,"locale":29},{"sys":25528},{"type":12,"linkType":13,"id":14},{"sys":25530},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25532},{"url":378,"details":25533,"fileName":384,"contentType":385},{"size":380,"image":25534},{"width":382,"height":383},{"sys":25536,"fields":25539},{"id":25537,"createdAt":25538},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":25540,"slug":25541,"articleIntro":-1,"category":25542},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[25543],{"metadata":25544,"sys":25547,"fields":25554},{"tags":25545,"concepts":25546},[],[],{"space":25548,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25550,"publishedVersion":334,"revision":62,"contentType":25552,"locale":29},{"sys":25549},{"type":12,"linkType":13,"id":14},{"sys":25551},{"id":21,"type":12,"linkType":22},{"sys":25553},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25555,"metaTitle":344,"metaDescription":345,"mainTitle":25556,"subtitle":363,"heroImage":25571,"ctaButton":386,"ctaLink":387},[343],{"data":25557,"content":25558,"nodeType":74},{},[25559,25565],{"data":25560,"content":25561,"nodeType":356},{},[25562],{"data":25563,"marks":25564,"value":355,"nodeType":82},{},[],{"data":25566,"content":25567,"nodeType":87},{},[25568],{"data":25569,"marks":25570,"value":235,"nodeType":82},{},[],{"metadata":25572,"sys":25575,"fields":25580},{"tags":25573,"concepts":25574},[],[],{"space":25576,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25578,"publishedVersion":62,"revision":44,"locale":29},{"sys":25577},{"type":12,"linkType":13,"id":14},{"sys":25579},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25581},{"url":378,"details":25582,"fileName":384,"contentType":385},{"size":380,"image":25583},{"width":382,"height":383},{"sys":25585,"fields":25588},{"id":25586,"createdAt":25587},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":25589,"slug":25590,"articleIntro":-1,"category":25591},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[25592],{"metadata":25593,"sys":25596,"fields":25603},{"tags":25594,"concepts":25595},[],[],{"space":25597,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25599,"publishedVersion":334,"revision":62,"contentType":25601,"locale":29},{"sys":25598},{"type":12,"linkType":13,"id":14},{"sys":25600},{"id":21,"type":12,"linkType":22},{"sys":25602},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25604,"metaTitle":344,"metaDescription":345,"mainTitle":25605,"subtitle":363,"heroImage":25620,"ctaButton":386,"ctaLink":387},[343],{"data":25606,"content":25607,"nodeType":74},{},[25608,25614],{"data":25609,"content":25610,"nodeType":356},{},[25611],{"data":25612,"marks":25613,"value":355,"nodeType":82},{},[],{"data":25615,"content":25616,"nodeType":87},{},[25617],{"data":25618,"marks":25619,"value":235,"nodeType":82},{},[],{"metadata":25621,"sys":25624,"fields":25629},{"tags":25622,"concepts":25623},[],[],{"space":25625,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25627,"publishedVersion":62,"revision":44,"locale":29},{"sys":25626},{"type":12,"linkType":13,"id":14},{"sys":25628},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25630},{"url":378,"details":25631,"fileName":384,"contentType":385},{"size":380,"image":25632},{"width":382,"height":383},{"sys":25634,"fields":25637},{"id":25635,"createdAt":25636},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":25638,"slug":25639,"articleIntro":25638,"category":25640},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[25641],{"metadata":25642,"sys":25645,"fields":25652},{"tags":25643,"concepts":25644},[],[],{"space":25646,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25648,"publishedVersion":334,"revision":62,"contentType":25650,"locale":29},{"sys":25647},{"type":12,"linkType":13,"id":14},{"sys":25649},{"id":21,"type":12,"linkType":22},{"sys":25651},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25653,"metaTitle":344,"metaDescription":345,"mainTitle":25654,"subtitle":363,"heroImage":25669,"ctaButton":386,"ctaLink":387},[343],{"data":25655,"content":25656,"nodeType":74},{},[25657,25663],{"data":25658,"content":25659,"nodeType":356},{},[25660],{"data":25661,"marks":25662,"value":355,"nodeType":82},{},[],{"data":25664,"content":25665,"nodeType":87},{},[25666],{"data":25667,"marks":25668,"value":235,"nodeType":82},{},[],{"metadata":25670,"sys":25673,"fields":25678},{"tags":25671,"concepts":25672},[],[],{"space":25674,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25676,"publishedVersion":62,"revision":44,"locale":29},{"sys":25675},{"type":12,"linkType":13,"id":14},{"sys":25677},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25679},{"url":378,"details":25680,"fileName":384,"contentType":385},{"size":380,"image":25681},{"width":382,"height":383},{"sys":25683,"fields":25685},{"id":25684,"createdAt":20736},"3I5KJd4shZBebKbC7AQxh7",{"title":25686,"slug":25687,"articleIntro":25686,"category":25688},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[25689],{"metadata":25690,"sys":25693,"fields":25700},{"tags":25691,"concepts":25692},[],[],{"space":25694,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25696,"publishedVersion":334,"revision":62,"contentType":25698,"locale":29},{"sys":25695},{"type":12,"linkType":13,"id":14},{"sys":25697},{"id":21,"type":12,"linkType":22},{"sys":25699},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25701,"metaTitle":344,"metaDescription":345,"mainTitle":25702,"subtitle":363,"heroImage":25717,"ctaButton":386,"ctaLink":387},[343],{"data":25703,"content":25704,"nodeType":74},{},[25705,25711],{"data":25706,"content":25707,"nodeType":356},{},[25708],{"data":25709,"marks":25710,"value":355,"nodeType":82},{},[],{"data":25712,"content":25713,"nodeType":87},{},[25714],{"data":25715,"marks":25716,"value":235,"nodeType":82},{},[],{"metadata":25718,"sys":25721,"fields":25726},{"tags":25719,"concepts":25720},[],[],{"space":25722,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25724,"publishedVersion":62,"revision":44,"locale":29},{"sys":25723},{"type":12,"linkType":13,"id":14},{"sys":25725},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25727},{"url":378,"details":25728,"fileName":384,"contentType":385},{"size":380,"image":25729},{"width":382,"height":383},{"sys":25731,"fields":25734},{"id":25732,"createdAt":25733},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":25735,"slug":25736,"articleIntro":-1,"category":25737},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[25738],{"metadata":25739,"sys":25742,"fields":25749},{"tags":25740,"concepts":25741},[],[],{"space":25743,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25745,"publishedVersion":334,"revision":62,"contentType":25747,"locale":29},{"sys":25744},{"type":12,"linkType":13,"id":14},{"sys":25746},{"id":21,"type":12,"linkType":22},{"sys":25748},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25750,"metaTitle":344,"metaDescription":345,"mainTitle":25751,"subtitle":363,"heroImage":25766,"ctaButton":386,"ctaLink":387},[343],{"data":25752,"content":25753,"nodeType":74},{},[25754,25760],{"data":25755,"content":25756,"nodeType":356},{},[25757],{"data":25758,"marks":25759,"value":355,"nodeType":82},{},[],{"data":25761,"content":25762,"nodeType":87},{},[25763],{"data":25764,"marks":25765,"value":235,"nodeType":82},{},[],{"metadata":25767,"sys":25770,"fields":25775},{"tags":25768,"concepts":25769},[],[],{"space":25771,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25773,"publishedVersion":62,"revision":44,"locale":29},{"sys":25772},{"type":12,"linkType":13,"id":14},{"sys":25774},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25776},{"url":378,"details":25777,"fileName":384,"contentType":385},{"size":380,"image":25778},{"width":382,"height":383},{"sys":25780,"fields":25783},{"id":25781,"createdAt":25782},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":25784,"slug":25785,"articleIntro":25784,"category":25786},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[25787],{"metadata":25788,"sys":25791,"fields":25798},{"tags":25789,"concepts":25790},[],[],{"space":25792,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25794,"publishedVersion":334,"revision":62,"contentType":25796,"locale":29},{"sys":25793},{"type":12,"linkType":13,"id":14},{"sys":25795},{"id":21,"type":12,"linkType":22},{"sys":25797},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25799,"metaTitle":344,"metaDescription":345,"mainTitle":25800,"subtitle":363,"heroImage":25815,"ctaButton":386,"ctaLink":387},[343],{"data":25801,"content":25802,"nodeType":74},{},[25803,25809],{"data":25804,"content":25805,"nodeType":356},{},[25806],{"data":25807,"marks":25808,"value":355,"nodeType":82},{},[],{"data":25810,"content":25811,"nodeType":87},{},[25812],{"data":25813,"marks":25814,"value":235,"nodeType":82},{},[],{"metadata":25816,"sys":25819,"fields":25824},{"tags":25817,"concepts":25818},[],[],{"space":25820,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25822,"publishedVersion":62,"revision":44,"locale":29},{"sys":25821},{"type":12,"linkType":13,"id":14},{"sys":25823},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25825},{"url":378,"details":25826,"fileName":384,"contentType":385},{"size":380,"image":25827},{"width":382,"height":383},{"sys":25829,"fields":25832},{"id":25830,"createdAt":25831},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":25833,"slug":25834,"articleIntro":25833,"category":25835},"6248 - Divers","compte-6248-divers",[25836],{"metadata":25837,"sys":25840,"fields":25847},{"tags":25838,"concepts":25839},[],[],{"space":25841,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25843,"publishedVersion":334,"revision":62,"contentType":25845,"locale":29},{"sys":25842},{"type":12,"linkType":13,"id":14},{"sys":25844},{"id":21,"type":12,"linkType":22},{"sys":25846},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25848,"metaTitle":344,"metaDescription":345,"mainTitle":25849,"subtitle":363,"heroImage":25864,"ctaButton":386,"ctaLink":387},[343],{"data":25850,"content":25851,"nodeType":74},{},[25852,25858],{"data":25853,"content":25854,"nodeType":356},{},[25855],{"data":25856,"marks":25857,"value":355,"nodeType":82},{},[],{"data":25859,"content":25860,"nodeType":87},{},[25861],{"data":25862,"marks":25863,"value":235,"nodeType":82},{},[],{"metadata":25865,"sys":25868,"fields":25873},{"tags":25866,"concepts":25867},[],[],{"space":25869,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25871,"publishedVersion":62,"revision":44,"locale":29},{"sys":25870},{"type":12,"linkType":13,"id":14},{"sys":25872},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25874},{"url":378,"details":25875,"fileName":384,"contentType":385},{"size":380,"image":25876},{"width":382,"height":383},{"sys":25878,"fields":25881},{"id":25879,"createdAt":25880},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":25882,"slug":25883,"articleIntro":25882,"category":25884},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[25885],{"metadata":25886,"sys":25889,"fields":25896},{"tags":25887,"concepts":25888},[],[],{"space":25890,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25892,"publishedVersion":334,"revision":62,"contentType":25894,"locale":29},{"sys":25891},{"type":12,"linkType":13,"id":14},{"sys":25893},{"id":21,"type":12,"linkType":22},{"sys":25895},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25897,"metaTitle":344,"metaDescription":345,"mainTitle":25898,"subtitle":363,"heroImage":25913,"ctaButton":386,"ctaLink":387},[343],{"data":25899,"content":25900,"nodeType":74},{},[25901,25907],{"data":25902,"content":25903,"nodeType":356},{},[25904],{"data":25905,"marks":25906,"value":355,"nodeType":82},{},[],{"data":25908,"content":25909,"nodeType":87},{},[25910],{"data":25911,"marks":25912,"value":235,"nodeType":82},{},[],{"metadata":25914,"sys":25917,"fields":25922},{"tags":25915,"concepts":25916},[],[],{"space":25918,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25920,"publishedVersion":62,"revision":44,"locale":29},{"sys":25919},{"type":12,"linkType":13,"id":14},{"sys":25921},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25923},{"url":378,"details":25924,"fileName":384,"contentType":385},{"size":380,"image":25925},{"width":382,"height":383},{"sys":25927,"fields":25930},{"id":25928,"createdAt":25929},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":25931,"slug":25932,"articleIntro":25931,"category":25933},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[25934],{"metadata":25935,"sys":25938,"fields":25945},{"tags":25936,"concepts":25937},[],[],{"space":25939,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25941,"publishedVersion":334,"revision":62,"contentType":25943,"locale":29},{"sys":25940},{"type":12,"linkType":13,"id":14},{"sys":25942},{"id":21,"type":12,"linkType":22},{"sys":25944},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25946,"metaTitle":344,"metaDescription":345,"mainTitle":25947,"subtitle":363,"heroImage":25962,"ctaButton":386,"ctaLink":387},[343],{"data":25948,"content":25949,"nodeType":74},{},[25950,25956],{"data":25951,"content":25952,"nodeType":356},{},[25953],{"data":25954,"marks":25955,"value":355,"nodeType":82},{},[],{"data":25957,"content":25958,"nodeType":87},{},[25959],{"data":25960,"marks":25961,"value":235,"nodeType":82},{},[],{"metadata":25963,"sys":25966,"fields":25971},{"tags":25964,"concepts":25965},[],[],{"space":25967,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":25969,"publishedVersion":62,"revision":44,"locale":29},{"sys":25968},{"type":12,"linkType":13,"id":14},{"sys":25970},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":25972},{"url":378,"details":25973,"fileName":384,"contentType":385},{"size":380,"image":25974},{"width":382,"height":383},{"sys":25976,"fields":25979},{"id":25977,"createdAt":25978},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":25980,"slug":25981,"articleIntro":25980,"category":25982},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[25983],{"metadata":25984,"sys":25987,"fields":25994},{"tags":25985,"concepts":25986},[],[],{"space":25988,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25990,"publishedVersion":334,"revision":62,"contentType":25992,"locale":29},{"sys":25989},{"type":12,"linkType":13,"id":14},{"sys":25991},{"id":21,"type":12,"linkType":22},{"sys":25993},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25995,"metaTitle":344,"metaDescription":345,"mainTitle":25996,"subtitle":363,"heroImage":26011,"ctaButton":386,"ctaLink":387},[343],{"data":25997,"content":25998,"nodeType":74},{},[25999,26005],{"data":26000,"content":26001,"nodeType":356},{},[26002],{"data":26003,"marks":26004,"value":355,"nodeType":82},{},[],{"data":26006,"content":26007,"nodeType":87},{},[26008],{"data":26009,"marks":26010,"value":235,"nodeType":82},{},[],{"metadata":26012,"sys":26015,"fields":26020},{"tags":26013,"concepts":26014},[],[],{"space":26016,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26018,"publishedVersion":62,"revision":44,"locale":29},{"sys":26017},{"type":12,"linkType":13,"id":14},{"sys":26019},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26021},{"url":378,"details":26022,"fileName":384,"contentType":385},{"size":380,"image":26023},{"width":382,"height":383},{"sys":26025,"fields":26028},{"id":26026,"createdAt":26027},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":26029,"slug":26030,"articleIntro":26029,"category":26031},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[26032],{"metadata":26033,"sys":26036,"fields":26043},{"tags":26034,"concepts":26035},[],[],{"space":26037,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26039,"publishedVersion":334,"revision":62,"contentType":26041,"locale":29},{"sys":26038},{"type":12,"linkType":13,"id":14},{"sys":26040},{"id":21,"type":12,"linkType":22},{"sys":26042},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26044,"metaTitle":344,"metaDescription":345,"mainTitle":26045,"subtitle":363,"heroImage":26060,"ctaButton":386,"ctaLink":387},[343],{"data":26046,"content":26047,"nodeType":74},{},[26048,26054],{"data":26049,"content":26050,"nodeType":356},{},[26051],{"data":26052,"marks":26053,"value":355,"nodeType":82},{},[],{"data":26055,"content":26056,"nodeType":87},{},[26057],{"data":26058,"marks":26059,"value":235,"nodeType":82},{},[],{"metadata":26061,"sys":26064,"fields":26069},{"tags":26062,"concepts":26063},[],[],{"space":26065,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26067,"publishedVersion":62,"revision":44,"locale":29},{"sys":26066},{"type":12,"linkType":13,"id":14},{"sys":26068},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26070},{"url":378,"details":26071,"fileName":384,"contentType":385},{"size":380,"image":26072},{"width":382,"height":383},{"sys":26074,"fields":26077},{"id":26075,"createdAt":26076},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":26078,"slug":26079,"articleIntro":26080,"category":26081},"Compte 6333 - Participation employeurs à la formation professionnelle continue","compte-6333-participation-des-employeurs-a-la-formation-professionnelle-continue","Le compte 6333 est utilisé pour comptabiliser les versements effectués par l'entreprise aux organismes collecteurs agréés (OPCO) pour la formation professionnelle continue des salariés.",[26082],{"metadata":26083,"sys":26086,"fields":26093},{"tags":26084,"concepts":26085},[],[],{"space":26087,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26089,"publishedVersion":334,"revision":62,"contentType":26091,"locale":29},{"sys":26088},{"type":12,"linkType":13,"id":14},{"sys":26090},{"id":21,"type":12,"linkType":22},{"sys":26092},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26094,"metaTitle":344,"metaDescription":345,"mainTitle":26095,"subtitle":363,"heroImage":26110,"ctaButton":386,"ctaLink":387},[343],{"data":26096,"content":26097,"nodeType":74},{},[26098,26104],{"data":26099,"content":26100,"nodeType":356},{},[26101],{"data":26102,"marks":26103,"value":355,"nodeType":82},{},[],{"data":26105,"content":26106,"nodeType":87},{},[26107],{"data":26108,"marks":26109,"value":235,"nodeType":82},{},[],{"metadata":26111,"sys":26114,"fields":26119},{"tags":26112,"concepts":26113},[],[],{"space":26115,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26117,"publishedVersion":62,"revision":44,"locale":29},{"sys":26116},{"type":12,"linkType":13,"id":14},{"sys":26118},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26120},{"url":378,"details":26121,"fileName":384,"contentType":385},{"size":380,"image":26122},{"width":382,"height":383},{"sys":26124,"fields":26127},{"id":26125,"createdAt":26126},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":26128,"slug":26129,"articleIntro":-1,"category":26130},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[26131],{"metadata":26132,"sys":26135,"fields":26142},{"tags":26133,"concepts":26134},[],[],{"space":26136,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26138,"publishedVersion":334,"revision":62,"contentType":26140,"locale":29},{"sys":26137},{"type":12,"linkType":13,"id":14},{"sys":26139},{"id":21,"type":12,"linkType":22},{"sys":26141},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26143,"metaTitle":344,"metaDescription":345,"mainTitle":26144,"subtitle":363,"heroImage":26159,"ctaButton":386,"ctaLink":387},[343],{"data":26145,"content":26146,"nodeType":74},{},[26147,26153],{"data":26148,"content":26149,"nodeType":356},{},[26150],{"data":26151,"marks":26152,"value":355,"nodeType":82},{},[],{"data":26154,"content":26155,"nodeType":87},{},[26156],{"data":26157,"marks":26158,"value":235,"nodeType":82},{},[],{"metadata":26160,"sys":26163,"fields":26168},{"tags":26161,"concepts":26162},[],[],{"space":26164,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26166,"publishedVersion":62,"revision":44,"locale":29},{"sys":26165},{"type":12,"linkType":13,"id":14},{"sys":26167},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26169},{"url":378,"details":26170,"fileName":384,"contentType":385},{"size":380,"image":26171},{"width":382,"height":383},{"sys":26173,"fields":26176},{"id":26174,"createdAt":26175},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":26177,"slug":26178,"articleIntro":-1,"category":26179},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[26180],{"metadata":26181,"sys":26184,"fields":26191},{"tags":26182,"concepts":26183},[],[],{"space":26185,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26187,"publishedVersion":334,"revision":62,"contentType":26189,"locale":29},{"sys":26186},{"type":12,"linkType":13,"id":14},{"sys":26188},{"id":21,"type":12,"linkType":22},{"sys":26190},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26192,"metaTitle":344,"metaDescription":345,"mainTitle":26193,"subtitle":363,"heroImage":26208,"ctaButton":386,"ctaLink":387},[343],{"data":26194,"content":26195,"nodeType":74},{},[26196,26202],{"data":26197,"content":26198,"nodeType":356},{},[26199],{"data":26200,"marks":26201,"value":355,"nodeType":82},{},[],{"data":26203,"content":26204,"nodeType":87},{},[26205],{"data":26206,"marks":26207,"value":235,"nodeType":82},{},[],{"metadata":26209,"sys":26212,"fields":26217},{"tags":26210,"concepts":26211},[],[],{"space":26213,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26215,"publishedVersion":62,"revision":44,"locale":29},{"sys":26214},{"type":12,"linkType":13,"id":14},{"sys":26216},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26218},{"url":378,"details":26219,"fileName":384,"contentType":385},{"size":380,"image":26220},{"width":382,"height":383},{"sys":26222,"fields":26225},{"id":26223,"createdAt":26224},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":26226,"slug":26227,"articleIntro":26228,"category":26229},"Compte comptable abonnement : comment comptabiliser les abonnements ?","compte-comptable-abonnement-comment-comptabiliser-les-abonnements-en","Gérer les abonnements en comptabilité peut vite devenir un casse-tête. Doit-on tout comptabiliser d'un coup ou répartir les factures dans le temps ? Quels comptes utiliser ? Quelles sont les erreurs fréquentes ? Ce guide vous accompagne pas à pas pour comprendre et maîtriser l'utilisation des comptes 4886 et 4887, avec des exemples concrets, des cas particuliers, un tableau récapitulatif et un schéma facilitant la visualisation de l'ensemble du processus.",[26230],{"metadata":26231,"sys":26234,"fields":26241},{"tags":26232,"concepts":26233},[],[],{"space":26235,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26237,"publishedVersion":334,"revision":62,"contentType":26239,"locale":29},{"sys":26236},{"type":12,"linkType":13,"id":14},{"sys":26238},{"id":21,"type":12,"linkType":22},{"sys":26240},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26242,"metaTitle":344,"metaDescription":345,"mainTitle":26243,"subtitle":363,"heroImage":26258,"ctaButton":386,"ctaLink":387},[343],{"data":26244,"content":26245,"nodeType":74},{},[26246,26252],{"data":26247,"content":26248,"nodeType":356},{},[26249],{"data":26250,"marks":26251,"value":355,"nodeType":82},{},[],{"data":26253,"content":26254,"nodeType":87},{},[26255],{"data":26256,"marks":26257,"value":235,"nodeType":82},{},[],{"metadata":26259,"sys":26262,"fields":26267},{"tags":26260,"concepts":26261},[],[],{"space":26263,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26265,"publishedVersion":62,"revision":44,"locale":29},{"sys":26264},{"type":12,"linkType":13,"id":14},{"sys":26266},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26268},{"url":378,"details":26269,"fileName":384,"contentType":385},{"size":380,"image":26270},{"width":382,"height":383},{"sys":26272,"fields":26275},{"id":26273,"createdAt":26274},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":26276,"slug":26277,"articleIntro":26276,"category":26278},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[26279],{"metadata":26280,"sys":26283,"fields":26290},{"tags":26281,"concepts":26282},[],[],{"space":26284,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26286,"publishedVersion":334,"revision":62,"contentType":26288,"locale":29},{"sys":26285},{"type":12,"linkType":13,"id":14},{"sys":26287},{"id":21,"type":12,"linkType":22},{"sys":26289},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26291,"metaTitle":344,"metaDescription":345,"mainTitle":26292,"subtitle":363,"heroImage":26307,"ctaButton":386,"ctaLink":387},[343],{"data":26293,"content":26294,"nodeType":74},{},[26295,26301],{"data":26296,"content":26297,"nodeType":356},{},[26298],{"data":26299,"marks":26300,"value":355,"nodeType":82},{},[],{"data":26302,"content":26303,"nodeType":87},{},[26304],{"data":26305,"marks":26306,"value":235,"nodeType":82},{},[],{"metadata":26308,"sys":26311,"fields":26316},{"tags":26309,"concepts":26310},[],[],{"space":26312,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26314,"publishedVersion":62,"revision":44,"locale":29},{"sys":26313},{"type":12,"linkType":13,"id":14},{"sys":26315},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26317},{"url":378,"details":26318,"fileName":384,"contentType":385},{"size":380,"image":26319},{"width":382,"height":383},{"sys":26321,"fields":26324},{"id":26322,"createdAt":26323},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":26325,"slug":26326,"articleIntro":26325,"category":26327},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[26328],{"metadata":26329,"sys":26332,"fields":26339},{"tags":26330,"concepts":26331},[],[],{"space":26333,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26335,"publishedVersion":334,"revision":62,"contentType":26337,"locale":29},{"sys":26334},{"type":12,"linkType":13,"id":14},{"sys":26336},{"id":21,"type":12,"linkType":22},{"sys":26338},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26340,"metaTitle":344,"metaDescription":345,"mainTitle":26341,"subtitle":363,"heroImage":26356,"ctaButton":386,"ctaLink":387},[343],{"data":26342,"content":26343,"nodeType":74},{},[26344,26350],{"data":26345,"content":26346,"nodeType":356},{},[26347],{"data":26348,"marks":26349,"value":355,"nodeType":82},{},[],{"data":26351,"content":26352,"nodeType":87},{},[26353],{"data":26354,"marks":26355,"value":235,"nodeType":82},{},[],{"metadata":26357,"sys":26360,"fields":26365},{"tags":26358,"concepts":26359},[],[],{"space":26361,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26363,"publishedVersion":62,"revision":44,"locale":29},{"sys":26362},{"type":12,"linkType":13,"id":14},{"sys":26364},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26366},{"url":378,"details":26367,"fileName":384,"contentType":385},{"size":380,"image":26368},{"width":382,"height":383},{"sys":26370,"fields":26373},{"id":26371,"createdAt":26372},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":26374,"slug":26375,"articleIntro":26374,"category":26376},"Compte 326 - Emballages","compte-326-emballages",[26377],{"metadata":26378,"sys":26381,"fields":26388},{"tags":26379,"concepts":26380},[],[],{"space":26382,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26384,"publishedVersion":334,"revision":62,"contentType":26386,"locale":29},{"sys":26383},{"type":12,"linkType":13,"id":14},{"sys":26385},{"id":21,"type":12,"linkType":22},{"sys":26387},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26389,"metaTitle":344,"metaDescription":345,"mainTitle":26390,"subtitle":363,"heroImage":26405,"ctaButton":386,"ctaLink":387},[343],{"data":26391,"content":26392,"nodeType":74},{},[26393,26399],{"data":26394,"content":26395,"nodeType":356},{},[26396],{"data":26397,"marks":26398,"value":355,"nodeType":82},{},[],{"data":26400,"content":26401,"nodeType":87},{},[26402],{"data":26403,"marks":26404,"value":235,"nodeType":82},{},[],{"metadata":26406,"sys":26409,"fields":26414},{"tags":26407,"concepts":26408},[],[],{"space":26410,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26412,"publishedVersion":62,"revision":44,"locale":29},{"sys":26411},{"type":12,"linkType":13,"id":14},{"sys":26413},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26415},{"url":378,"details":26416,"fileName":384,"contentType":385},{"size":380,"image":26417},{"width":382,"height":383},{"sys":26419,"fields":26422},{"id":26420,"createdAt":26421},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":26423,"slug":26424,"articleIntro":26423,"category":26425},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[26426],{"metadata":26427,"sys":26430,"fields":26437},{"tags":26428,"concepts":26429},[],[],{"space":26431,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26433,"publishedVersion":334,"revision":62,"contentType":26435,"locale":29},{"sys":26432},{"type":12,"linkType":13,"id":14},{"sys":26434},{"id":21,"type":12,"linkType":22},{"sys":26436},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26438,"metaTitle":344,"metaDescription":345,"mainTitle":26439,"subtitle":363,"heroImage":26454,"ctaButton":386,"ctaLink":387},[343],{"data":26440,"content":26441,"nodeType":74},{},[26442,26448],{"data":26443,"content":26444,"nodeType":356},{},[26445],{"data":26446,"marks":26447,"value":355,"nodeType":82},{},[],{"data":26449,"content":26450,"nodeType":87},{},[26451],{"data":26452,"marks":26453,"value":235,"nodeType":82},{},[],{"metadata":26455,"sys":26458,"fields":26463},{"tags":26456,"concepts":26457},[],[],{"space":26459,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26461,"publishedVersion":62,"revision":44,"locale":29},{"sys":26460},{"type":12,"linkType":13,"id":14},{"sys":26462},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26464},{"url":378,"details":26465,"fileName":384,"contentType":385},{"size":380,"image":26466},{"width":382,"height":383},{"sys":26468,"fields":26471},{"id":26469,"createdAt":26470},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":26472,"slug":26473,"articleIntro":26472,"category":26474},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[26475],{"metadata":26476,"sys":26479,"fields":26486},{"tags":26477,"concepts":26478},[],[],{"space":26480,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26482,"publishedVersion":334,"revision":62,"contentType":26484,"locale":29},{"sys":26481},{"type":12,"linkType":13,"id":14},{"sys":26483},{"id":21,"type":12,"linkType":22},{"sys":26485},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26487,"metaTitle":344,"metaDescription":345,"mainTitle":26488,"subtitle":363,"heroImage":26503,"ctaButton":386,"ctaLink":387},[343],{"data":26489,"content":26490,"nodeType":74},{},[26491,26497],{"data":26492,"content":26493,"nodeType":356},{},[26494],{"data":26495,"marks":26496,"value":355,"nodeType":82},{},[],{"data":26498,"content":26499,"nodeType":87},{},[26500],{"data":26501,"marks":26502,"value":235,"nodeType":82},{},[],{"metadata":26504,"sys":26507,"fields":26512},{"tags":26505,"concepts":26506},[],[],{"space":26508,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26510,"publishedVersion":62,"revision":44,"locale":29},{"sys":26509},{"type":12,"linkType":13,"id":14},{"sys":26511},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26513},{"url":378,"details":26514,"fileName":384,"contentType":385},{"size":380,"image":26515},{"width":382,"height":383},{"sys":26517,"fields":26520},{"id":26518,"createdAt":26519},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":26521,"slug":26522,"articleIntro":26521,"category":26523},"2768 - Intérêts courus","compte-2768-interets-courus",[26524],{"metadata":26525,"sys":26528,"fields":26535},{"tags":26526,"concepts":26527},[],[],{"space":26529,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26531,"publishedVersion":334,"revision":62,"contentType":26533,"locale":29},{"sys":26530},{"type":12,"linkType":13,"id":14},{"sys":26532},{"id":21,"type":12,"linkType":22},{"sys":26534},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26536,"metaTitle":344,"metaDescription":345,"mainTitle":26537,"subtitle":363,"heroImage":26552,"ctaButton":386,"ctaLink":387},[343],{"data":26538,"content":26539,"nodeType":74},{},[26540,26546],{"data":26541,"content":26542,"nodeType":356},{},[26543],{"data":26544,"marks":26545,"value":355,"nodeType":82},{},[],{"data":26547,"content":26548,"nodeType":87},{},[26549],{"data":26550,"marks":26551,"value":235,"nodeType":82},{},[],{"metadata":26553,"sys":26556,"fields":26561},{"tags":26554,"concepts":26555},[],[],{"space":26557,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26559,"publishedVersion":62,"revision":44,"locale":29},{"sys":26558},{"type":12,"linkType":13,"id":14},{"sys":26560},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26562},{"url":378,"details":26563,"fileName":384,"contentType":385},{"size":380,"image":26564},{"width":382,"height":383},{"sys":26566,"fields":26569},{"id":26567,"createdAt":26568},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":26570,"slug":26571,"articleIntro":26570,"category":26572},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[26573],{"metadata":26574,"sys":26577,"fields":26584},{"tags":26575,"concepts":26576},[],[],{"space":26578,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26580,"publishedVersion":334,"revision":62,"contentType":26582,"locale":29},{"sys":26579},{"type":12,"linkType":13,"id":14},{"sys":26581},{"id":21,"type":12,"linkType":22},{"sys":26583},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26585,"metaTitle":344,"metaDescription":345,"mainTitle":26586,"subtitle":363,"heroImage":26601,"ctaButton":386,"ctaLink":387},[343],{"data":26587,"content":26588,"nodeType":74},{},[26589,26595],{"data":26590,"content":26591,"nodeType":356},{},[26592],{"data":26593,"marks":26594,"value":355,"nodeType":82},{},[],{"data":26596,"content":26597,"nodeType":87},{},[26598],{"data":26599,"marks":26600,"value":235,"nodeType":82},{},[],{"metadata":26602,"sys":26605,"fields":26610},{"tags":26603,"concepts":26604},[],[],{"space":26606,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26608,"publishedVersion":62,"revision":44,"locale":29},{"sys":26607},{"type":12,"linkType":13,"id":14},{"sys":26609},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26611},{"url":378,"details":26612,"fileName":384,"contentType":385},{"size":380,"image":26613},{"width":382,"height":383},{"sys":26615,"fields":26618},{"id":26616,"createdAt":26617},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":26619,"slug":26620,"articleIntro":-1,"category":26621},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[26622],{"metadata":26623,"sys":26626,"fields":26633},{"tags":26624,"concepts":26625},[],[],{"space":26627,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26629,"publishedVersion":334,"revision":62,"contentType":26631,"locale":29},{"sys":26628},{"type":12,"linkType":13,"id":14},{"sys":26630},{"id":21,"type":12,"linkType":22},{"sys":26632},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26634,"metaTitle":344,"metaDescription":345,"mainTitle":26635,"subtitle":363,"heroImage":26650,"ctaButton":386,"ctaLink":387},[343],{"data":26636,"content":26637,"nodeType":74},{},[26638,26644],{"data":26639,"content":26640,"nodeType":356},{},[26641],{"data":26642,"marks":26643,"value":355,"nodeType":82},{},[],{"data":26645,"content":26646,"nodeType":87},{},[26647],{"data":26648,"marks":26649,"value":235,"nodeType":82},{},[],{"metadata":26651,"sys":26654,"fields":26659},{"tags":26652,"concepts":26653},[],[],{"space":26655,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26657,"publishedVersion":62,"revision":44,"locale":29},{"sys":26656},{"type":12,"linkType":13,"id":14},{"sys":26658},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26660},{"url":378,"details":26661,"fileName":384,"contentType":385},{"size":380,"image":26662},{"width":382,"height":383},{"sys":26664,"fields":26667},{"id":26665,"createdAt":26666},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":26668,"slug":26669,"articleIntro":26668,"category":26670},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[26671],{"metadata":26672,"sys":26675,"fields":26682},{"tags":26673,"concepts":26674},[],[],{"space":26676,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26678,"publishedVersion":334,"revision":62,"contentType":26680,"locale":29},{"sys":26677},{"type":12,"linkType":13,"id":14},{"sys":26679},{"id":21,"type":12,"linkType":22},{"sys":26681},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26683,"metaTitle":344,"metaDescription":345,"mainTitle":26684,"subtitle":363,"heroImage":26699,"ctaButton":386,"ctaLink":387},[343],{"data":26685,"content":26686,"nodeType":74},{},[26687,26693],{"data":26688,"content":26689,"nodeType":356},{},[26690],{"data":26691,"marks":26692,"value":355,"nodeType":82},{},[],{"data":26694,"content":26695,"nodeType":87},{},[26696],{"data":26697,"marks":26698,"value":235,"nodeType":82},{},[],{"metadata":26700,"sys":26703,"fields":26708},{"tags":26701,"concepts":26702},[],[],{"space":26704,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26706,"publishedVersion":62,"revision":44,"locale":29},{"sys":26705},{"type":12,"linkType":13,"id":14},{"sys":26707},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26709},{"url":378,"details":26710,"fileName":384,"contentType":385},{"size":380,"image":26711},{"width":382,"height":383},{"sys":26713,"fields":26716},{"id":26714,"createdAt":26715},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":26717,"slug":26718,"articleIntro":26717,"category":26719},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[26720],{"metadata":26721,"sys":26724,"fields":26731},{"tags":26722,"concepts":26723},[],[],{"space":26725,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26727,"publishedVersion":334,"revision":62,"contentType":26729,"locale":29},{"sys":26726},{"type":12,"linkType":13,"id":14},{"sys":26728},{"id":21,"type":12,"linkType":22},{"sys":26730},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26732,"metaTitle":344,"metaDescription":345,"mainTitle":26733,"subtitle":363,"heroImage":26748,"ctaButton":386,"ctaLink":387},[343],{"data":26734,"content":26735,"nodeType":74},{},[26736,26742],{"data":26737,"content":26738,"nodeType":356},{},[26739],{"data":26740,"marks":26741,"value":355,"nodeType":82},{},[],{"data":26743,"content":26744,"nodeType":87},{},[26745],{"data":26746,"marks":26747,"value":235,"nodeType":82},{},[],{"metadata":26749,"sys":26752,"fields":26757},{"tags":26750,"concepts":26751},[],[],{"space":26753,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26755,"publishedVersion":62,"revision":44,"locale":29},{"sys":26754},{"type":12,"linkType":13,"id":14},{"sys":26756},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26758},{"url":378,"details":26759,"fileName":384,"contentType":385},{"size":380,"image":26760},{"width":382,"height":383},{"sys":26762,"fields":26765},{"id":26763,"createdAt":26764},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":26766,"slug":26767,"articleIntro":26766,"category":26768},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[26769],{"metadata":26770,"sys":26773,"fields":26780},{"tags":26771,"concepts":26772},[],[],{"space":26774,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26776,"publishedVersion":334,"revision":62,"contentType":26778,"locale":29},{"sys":26775},{"type":12,"linkType":13,"id":14},{"sys":26777},{"id":21,"type":12,"linkType":22},{"sys":26779},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26781,"metaTitle":344,"metaDescription":345,"mainTitle":26782,"subtitle":363,"heroImage":26797,"ctaButton":386,"ctaLink":387},[343],{"data":26783,"content":26784,"nodeType":74},{},[26785,26791],{"data":26786,"content":26787,"nodeType":356},{},[26788],{"data":26789,"marks":26790,"value":355,"nodeType":82},{},[],{"data":26792,"content":26793,"nodeType":87},{},[26794],{"data":26795,"marks":26796,"value":235,"nodeType":82},{},[],{"metadata":26798,"sys":26801,"fields":26806},{"tags":26799,"concepts":26800},[],[],{"space":26802,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26804,"publishedVersion":62,"revision":44,"locale":29},{"sys":26803},{"type":12,"linkType":13,"id":14},{"sys":26805},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26807},{"url":378,"details":26808,"fileName":384,"contentType":385},{"size":380,"image":26809},{"width":382,"height":383},{"sys":26811,"fields":26814},{"id":26812,"createdAt":26813},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":26815,"slug":26816,"articleIntro":26815,"category":26817},"206 - Droit au bail","compte-206-droit-au-bail",[26818],{"metadata":26819,"sys":26822,"fields":26829},{"tags":26820,"concepts":26821},[],[],{"space":26823,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26825,"publishedVersion":334,"revision":62,"contentType":26827,"locale":29},{"sys":26824},{"type":12,"linkType":13,"id":14},{"sys":26826},{"id":21,"type":12,"linkType":22},{"sys":26828},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26830,"metaTitle":344,"metaDescription":345,"mainTitle":26831,"subtitle":363,"heroImage":26846,"ctaButton":386,"ctaLink":387},[343],{"data":26832,"content":26833,"nodeType":74},{},[26834,26840],{"data":26835,"content":26836,"nodeType":356},{},[26837],{"data":26838,"marks":26839,"value":355,"nodeType":82},{},[],{"data":26841,"content":26842,"nodeType":87},{},[26843],{"data":26844,"marks":26845,"value":235,"nodeType":82},{},[],{"metadata":26847,"sys":26850,"fields":26855},{"tags":26848,"concepts":26849},[],[],{"space":26851,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26853,"publishedVersion":62,"revision":44,"locale":29},{"sys":26852},{"type":12,"linkType":13,"id":14},{"sys":26854},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26856},{"url":378,"details":26857,"fileName":384,"contentType":385},{"size":380,"image":26858},{"width":382,"height":383},{"sys":26860,"fields":26863},{"id":26861,"createdAt":26862},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":26864,"slug":26865,"articleIntro":26864,"category":26866},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[26867],{"metadata":26868,"sys":26871,"fields":26878},{"tags":26869,"concepts":26870},[],[],{"space":26872,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26874,"publishedVersion":334,"revision":62,"contentType":26876,"locale":29},{"sys":26873},{"type":12,"linkType":13,"id":14},{"sys":26875},{"id":21,"type":12,"linkType":22},{"sys":26877},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26879,"metaTitle":344,"metaDescription":345,"mainTitle":26880,"subtitle":363,"heroImage":26895,"ctaButton":386,"ctaLink":387},[343],{"data":26881,"content":26882,"nodeType":74},{},[26883,26889],{"data":26884,"content":26885,"nodeType":356},{},[26886],{"data":26887,"marks":26888,"value":355,"nodeType":82},{},[],{"data":26890,"content":26891,"nodeType":87},{},[26892],{"data":26893,"marks":26894,"value":235,"nodeType":82},{},[],{"metadata":26896,"sys":26899,"fields":26904},{"tags":26897,"concepts":26898},[],[],{"space":26900,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26902,"publishedVersion":62,"revision":44,"locale":29},{"sys":26901},{"type":12,"linkType":13,"id":14},{"sys":26903},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26905},{"url":378,"details":26906,"fileName":384,"contentType":385},{"size":380,"image":26907},{"width":382,"height":383},{"sys":26909,"fields":26912},{"id":26910,"createdAt":26911},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":26913,"slug":26914,"articleIntro":26913,"category":26915},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[26916],{"metadata":26917,"sys":26920,"fields":26927},{"tags":26918,"concepts":26919},[],[],{"space":26921,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26923,"publishedVersion":334,"revision":62,"contentType":26925,"locale":29},{"sys":26922},{"type":12,"linkType":13,"id":14},{"sys":26924},{"id":21,"type":12,"linkType":22},{"sys":26926},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26928,"metaTitle":344,"metaDescription":345,"mainTitle":26929,"subtitle":363,"heroImage":26944,"ctaButton":386,"ctaLink":387},[343],{"data":26930,"content":26931,"nodeType":74},{},[26932,26938],{"data":26933,"content":26934,"nodeType":356},{},[26935],{"data":26936,"marks":26937,"value":355,"nodeType":82},{},[],{"data":26939,"content":26940,"nodeType":87},{},[26941],{"data":26942,"marks":26943,"value":235,"nodeType":82},{},[],{"metadata":26945,"sys":26948,"fields":26953},{"tags":26946,"concepts":26947},[],[],{"space":26949,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":26951,"publishedVersion":62,"revision":44,"locale":29},{"sys":26950},{"type":12,"linkType":13,"id":14},{"sys":26952},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":26954},{"url":378,"details":26955,"fileName":384,"contentType":385},{"size":380,"image":26956},{"width":382,"height":383},{"sys":26958,"fields":26961},{"id":26959,"createdAt":26960},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":26962,"slug":26963,"articleIntro":26962,"category":26964},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[26965],{"metadata":26966,"sys":26969,"fields":26976},{"tags":26967,"concepts":26968},[],[],{"space":26970,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26972,"publishedVersion":334,"revision":62,"contentType":26974,"locale":29},{"sys":26971},{"type":12,"linkType":13,"id":14},{"sys":26973},{"id":21,"type":12,"linkType":22},{"sys":26975},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26977,"metaTitle":344,"metaDescription":345,"mainTitle":26978,"subtitle":363,"heroImage":26993,"ctaButton":386,"ctaLink":387},[343],{"data":26979,"content":26980,"nodeType":74},{},[26981,26987],{"data":26982,"content":26983,"nodeType":356},{},[26984],{"data":26985,"marks":26986,"value":355,"nodeType":82},{},[],{"data":26988,"content":26989,"nodeType":87},{},[26990],{"data":26991,"marks":26992,"value":235,"nodeType":82},{},[],{"metadata":26994,"sys":26997,"fields":27002},{"tags":26995,"concepts":26996},[],[],{"space":26998,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27000,"publishedVersion":62,"revision":44,"locale":29},{"sys":26999},{"type":12,"linkType":13,"id":14},{"sys":27001},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27003},{"url":378,"details":27004,"fileName":384,"contentType":385},{"size":380,"image":27005},{"width":382,"height":383},{"sys":27007,"fields":27010},{"id":27008,"createdAt":27009},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":27011,"slug":27012,"articleIntro":27011,"category":27013},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[27014],{"metadata":27015,"sys":27018,"fields":27025},{"tags":27016,"concepts":27017},[],[],{"space":27019,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27021,"publishedVersion":334,"revision":62,"contentType":27023,"locale":29},{"sys":27020},{"type":12,"linkType":13,"id":14},{"sys":27022},{"id":21,"type":12,"linkType":22},{"sys":27024},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27026,"metaTitle":344,"metaDescription":345,"mainTitle":27027,"subtitle":363,"heroImage":27042,"ctaButton":386,"ctaLink":387},[343],{"data":27028,"content":27029,"nodeType":74},{},[27030,27036],{"data":27031,"content":27032,"nodeType":356},{},[27033],{"data":27034,"marks":27035,"value":355,"nodeType":82},{},[],{"data":27037,"content":27038,"nodeType":87},{},[27039],{"data":27040,"marks":27041,"value":235,"nodeType":82},{},[],{"metadata":27043,"sys":27046,"fields":27051},{"tags":27044,"concepts":27045},[],[],{"space":27047,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27049,"publishedVersion":62,"revision":44,"locale":29},{"sys":27048},{"type":12,"linkType":13,"id":14},{"sys":27050},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27052},{"url":378,"details":27053,"fileName":384,"contentType":385},{"size":380,"image":27054},{"width":382,"height":383},{"sys":27056,"fields":27059},{"id":27057,"createdAt":27058},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":27060,"slug":27061,"articleIntro":27060,"category":27062},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[27063],{"metadata":27064,"sys":27067,"fields":27074},{"tags":27065,"concepts":27066},[],[],{"space":27068,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27070,"publishedVersion":334,"revision":62,"contentType":27072,"locale":29},{"sys":27069},{"type":12,"linkType":13,"id":14},{"sys":27071},{"id":21,"type":12,"linkType":22},{"sys":27073},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27075,"metaTitle":344,"metaDescription":345,"mainTitle":27076,"subtitle":363,"heroImage":27091,"ctaButton":386,"ctaLink":387},[343],{"data":27077,"content":27078,"nodeType":74},{},[27079,27085],{"data":27080,"content":27081,"nodeType":356},{},[27082],{"data":27083,"marks":27084,"value":355,"nodeType":82},{},[],{"data":27086,"content":27087,"nodeType":87},{},[27088],{"data":27089,"marks":27090,"value":235,"nodeType":82},{},[],{"metadata":27092,"sys":27095,"fields":27100},{"tags":27093,"concepts":27094},[],[],{"space":27096,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27098,"publishedVersion":62,"revision":44,"locale":29},{"sys":27097},{"type":12,"linkType":13,"id":14},{"sys":27099},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27101},{"url":378,"details":27102,"fileName":384,"contentType":385},{"size":380,"image":27103},{"width":382,"height":383},{"sys":27105,"fields":27108},{"id":27106,"createdAt":27107},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":27109,"slug":27110,"articleIntro":27109,"category":27111},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[27112],{"metadata":27113,"sys":27116,"fields":27123},{"tags":27114,"concepts":27115},[],[],{"space":27117,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27119,"publishedVersion":334,"revision":62,"contentType":27121,"locale":29},{"sys":27118},{"type":12,"linkType":13,"id":14},{"sys":27120},{"id":21,"type":12,"linkType":22},{"sys":27122},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27124,"metaTitle":344,"metaDescription":345,"mainTitle":27125,"subtitle":363,"heroImage":27140,"ctaButton":386,"ctaLink":387},[343],{"data":27126,"content":27127,"nodeType":74},{},[27128,27134],{"data":27129,"content":27130,"nodeType":356},{},[27131],{"data":27132,"marks":27133,"value":355,"nodeType":82},{},[],{"data":27135,"content":27136,"nodeType":87},{},[27137],{"data":27138,"marks":27139,"value":235,"nodeType":82},{},[],{"metadata":27141,"sys":27144,"fields":27149},{"tags":27142,"concepts":27143},[],[],{"space":27145,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27147,"publishedVersion":62,"revision":44,"locale":29},{"sys":27146},{"type":12,"linkType":13,"id":14},{"sys":27148},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27150},{"url":378,"details":27151,"fileName":384,"contentType":385},{"size":380,"image":27152},{"width":382,"height":383},{"sys":27154,"fields":27157},{"id":27155,"createdAt":27156},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":27158,"slug":27159,"articleIntro":27158,"category":27160},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[27161],{"metadata":27162,"sys":27165,"fields":27172},{"tags":27163,"concepts":27164},[],[],{"space":27166,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27168,"publishedVersion":334,"revision":62,"contentType":27170,"locale":29},{"sys":27167},{"type":12,"linkType":13,"id":14},{"sys":27169},{"id":21,"type":12,"linkType":22},{"sys":27171},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27173,"metaTitle":344,"metaDescription":345,"mainTitle":27174,"subtitle":363,"heroImage":27189,"ctaButton":386,"ctaLink":387},[343],{"data":27175,"content":27176,"nodeType":74},{},[27177,27183],{"data":27178,"content":27179,"nodeType":356},{},[27180],{"data":27181,"marks":27182,"value":355,"nodeType":82},{},[],{"data":27184,"content":27185,"nodeType":87},{},[27186],{"data":27187,"marks":27188,"value":235,"nodeType":82},{},[],{"metadata":27190,"sys":27193,"fields":27198},{"tags":27191,"concepts":27192},[],[],{"space":27194,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27196,"publishedVersion":62,"revision":44,"locale":29},{"sys":27195},{"type":12,"linkType":13,"id":14},{"sys":27197},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27199},{"url":378,"details":27200,"fileName":384,"contentType":385},{"size":380,"image":27201},{"width":382,"height":383},{"sys":27203,"fields":27206},{"id":27204,"createdAt":27205},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":27207,"slug":27208,"articleIntro":27207,"category":27209},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[27210],{"metadata":27211,"sys":27214,"fields":27221},{"tags":27212,"concepts":27213},[],[],{"space":27215,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27217,"publishedVersion":334,"revision":62,"contentType":27219,"locale":29},{"sys":27216},{"type":12,"linkType":13,"id":14},{"sys":27218},{"id":21,"type":12,"linkType":22},{"sys":27220},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27222,"metaTitle":344,"metaDescription":345,"mainTitle":27223,"subtitle":363,"heroImage":27238,"ctaButton":386,"ctaLink":387},[343],{"data":27224,"content":27225,"nodeType":74},{},[27226,27232],{"data":27227,"content":27228,"nodeType":356},{},[27229],{"data":27230,"marks":27231,"value":355,"nodeType":82},{},[],{"data":27233,"content":27234,"nodeType":87},{},[27235],{"data":27236,"marks":27237,"value":235,"nodeType":82},{},[],{"metadata":27239,"sys":27242,"fields":27247},{"tags":27240,"concepts":27241},[],[],{"space":27243,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27245,"publishedVersion":62,"revision":44,"locale":29},{"sys":27244},{"type":12,"linkType":13,"id":14},{"sys":27246},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27248},{"url":378,"details":27249,"fileName":384,"contentType":385},{"size":380,"image":27250},{"width":382,"height":383},{"sys":27252,"fields":27255},{"id":27253,"createdAt":27254},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":27256,"slug":27257,"articleIntro":27256,"category":27258},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[27259],{"metadata":27260,"sys":27263,"fields":27270},{"tags":27261,"concepts":27262},[],[],{"space":27264,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27266,"publishedVersion":334,"revision":62,"contentType":27268,"locale":29},{"sys":27265},{"type":12,"linkType":13,"id":14},{"sys":27267},{"id":21,"type":12,"linkType":22},{"sys":27269},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27271,"metaTitle":344,"metaDescription":345,"mainTitle":27272,"subtitle":363,"heroImage":27287,"ctaButton":386,"ctaLink":387},[343],{"data":27273,"content":27274,"nodeType":74},{},[27275,27281],{"data":27276,"content":27277,"nodeType":356},{},[27278],{"data":27279,"marks":27280,"value":355,"nodeType":82},{},[],{"data":27282,"content":27283,"nodeType":87},{},[27284],{"data":27285,"marks":27286,"value":235,"nodeType":82},{},[],{"metadata":27288,"sys":27291,"fields":27296},{"tags":27289,"concepts":27290},[],[],{"space":27292,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27294,"publishedVersion":62,"revision":44,"locale":29},{"sys":27293},{"type":12,"linkType":13,"id":14},{"sys":27295},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27297},{"url":378,"details":27298,"fileName":384,"contentType":385},{"size":380,"image":27299},{"width":382,"height":383},{"sys":27301,"fields":27304},{"id":27302,"createdAt":27303},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":27305,"slug":27306,"articleIntro":27305,"category":27307},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[27308],{"metadata":27309,"sys":27312,"fields":27319},{"tags":27310,"concepts":27311},[],[],{"space":27313,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27315,"publishedVersion":334,"revision":62,"contentType":27317,"locale":29},{"sys":27314},{"type":12,"linkType":13,"id":14},{"sys":27316},{"id":21,"type":12,"linkType":22},{"sys":27318},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27320,"metaTitle":344,"metaDescription":345,"mainTitle":27321,"subtitle":363,"heroImage":27336,"ctaButton":386,"ctaLink":387},[343],{"data":27322,"content":27323,"nodeType":74},{},[27324,27330],{"data":27325,"content":27326,"nodeType":356},{},[27327],{"data":27328,"marks":27329,"value":355,"nodeType":82},{},[],{"data":27331,"content":27332,"nodeType":87},{},[27333],{"data":27334,"marks":27335,"value":235,"nodeType":82},{},[],{"metadata":27337,"sys":27340,"fields":27345},{"tags":27338,"concepts":27339},[],[],{"space":27341,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27343,"publishedVersion":62,"revision":44,"locale":29},{"sys":27342},{"type":12,"linkType":13,"id":14},{"sys":27344},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27346},{"url":378,"details":27347,"fileName":384,"contentType":385},{"size":380,"image":27348},{"width":382,"height":383},{"sys":27350,"fields":27353},{"id":27351,"createdAt":27352},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":27354,"slug":27355,"articleIntro":27354,"category":27356},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[27357],{"metadata":27358,"sys":27361,"fields":27368},{"tags":27359,"concepts":27360},[],[],{"space":27362,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27364,"publishedVersion":334,"revision":62,"contentType":27366,"locale":29},{"sys":27363},{"type":12,"linkType":13,"id":14},{"sys":27365},{"id":21,"type":12,"linkType":22},{"sys":27367},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27369,"metaTitle":344,"metaDescription":345,"mainTitle":27370,"subtitle":363,"heroImage":27385,"ctaButton":386,"ctaLink":387},[343],{"data":27371,"content":27372,"nodeType":74},{},[27373,27379],{"data":27374,"content":27375,"nodeType":356},{},[27376],{"data":27377,"marks":27378,"value":355,"nodeType":82},{},[],{"data":27380,"content":27381,"nodeType":87},{},[27382],{"data":27383,"marks":27384,"value":235,"nodeType":82},{},[],{"metadata":27386,"sys":27389,"fields":27394},{"tags":27387,"concepts":27388},[],[],{"space":27390,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27392,"publishedVersion":62,"revision":44,"locale":29},{"sys":27391},{"type":12,"linkType":13,"id":14},{"sys":27393},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27395},{"url":378,"details":27396,"fileName":384,"contentType":385},{"size":380,"image":27397},{"width":382,"height":383},{"sys":27399,"fields":27402},{"id":27400,"createdAt":27401},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":27403,"slug":27404,"articleIntro":-1,"category":27405},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[27406],{"metadata":27407,"sys":27410,"fields":27417},{"tags":27408,"concepts":27409},[],[],{"space":27411,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27413,"publishedVersion":334,"revision":62,"contentType":27415,"locale":29},{"sys":27412},{"type":12,"linkType":13,"id":14},{"sys":27414},{"id":21,"type":12,"linkType":22},{"sys":27416},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27418,"metaTitle":344,"metaDescription":345,"mainTitle":27419,"subtitle":363,"heroImage":27434,"ctaButton":386,"ctaLink":387},[343],{"data":27420,"content":27421,"nodeType":74},{},[27422,27428],{"data":27423,"content":27424,"nodeType":356},{},[27425],{"data":27426,"marks":27427,"value":355,"nodeType":82},{},[],{"data":27429,"content":27430,"nodeType":87},{},[27431],{"data":27432,"marks":27433,"value":235,"nodeType":82},{},[],{"metadata":27435,"sys":27438,"fields":27443},{"tags":27436,"concepts":27437},[],[],{"space":27439,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27441,"publishedVersion":62,"revision":44,"locale":29},{"sys":27440},{"type":12,"linkType":13,"id":14},{"sys":27442},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27444},{"url":378,"details":27445,"fileName":384,"contentType":385},{"size":380,"image":27446},{"width":382,"height":383},{"sys":27448,"fields":27451},{"id":27449,"createdAt":27450},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":27452,"slug":27453,"articleIntro":27452,"category":27454},"Compte 451 - Groupe","compte-451-groupe",[27455],{"metadata":27456,"sys":27459,"fields":27466},{"tags":27457,"concepts":27458},[],[],{"space":27460,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27462,"publishedVersion":334,"revision":62,"contentType":27464,"locale":29},{"sys":27461},{"type":12,"linkType":13,"id":14},{"sys":27463},{"id":21,"type":12,"linkType":22},{"sys":27465},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27467,"metaTitle":344,"metaDescription":345,"mainTitle":27468,"subtitle":363,"heroImage":27483,"ctaButton":386,"ctaLink":387},[343],{"data":27469,"content":27470,"nodeType":74},{},[27471,27477],{"data":27472,"content":27473,"nodeType":356},{},[27474],{"data":27475,"marks":27476,"value":355,"nodeType":82},{},[],{"data":27478,"content":27479,"nodeType":87},{},[27480],{"data":27481,"marks":27482,"value":235,"nodeType":82},{},[],{"metadata":27484,"sys":27487,"fields":27492},{"tags":27485,"concepts":27486},[],[],{"space":27488,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27490,"publishedVersion":62,"revision":44,"locale":29},{"sys":27489},{"type":12,"linkType":13,"id":14},{"sys":27491},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27493},{"url":378,"details":27494,"fileName":384,"contentType":385},{"size":380,"image":27495},{"width":382,"height":383},{"sys":27497,"fields":27500},{"id":27498,"createdAt":27499},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":27501,"slug":27502,"articleIntro":27501,"category":27503},"4558 - Intérêts courus","compte-4558-interets-courus",[27504],{"metadata":27505,"sys":27508,"fields":27515},{"tags":27506,"concepts":27507},[],[],{"space":27509,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27511,"publishedVersion":334,"revision":62,"contentType":27513,"locale":29},{"sys":27510},{"type":12,"linkType":13,"id":14},{"sys":27512},{"id":21,"type":12,"linkType":22},{"sys":27514},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27516,"metaTitle":344,"metaDescription":345,"mainTitle":27517,"subtitle":363,"heroImage":27532,"ctaButton":386,"ctaLink":387},[343],{"data":27518,"content":27519,"nodeType":74},{},[27520,27526],{"data":27521,"content":27522,"nodeType":356},{},[27523],{"data":27524,"marks":27525,"value":355,"nodeType":82},{},[],{"data":27527,"content":27528,"nodeType":87},{},[27529],{"data":27530,"marks":27531,"value":235,"nodeType":82},{},[],{"metadata":27533,"sys":27536,"fields":27541},{"tags":27534,"concepts":27535},[],[],{"space":27537,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27539,"publishedVersion":62,"revision":44,"locale":29},{"sys":27538},{"type":12,"linkType":13,"id":14},{"sys":27540},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27542},{"url":378,"details":27543,"fileName":384,"contentType":385},{"size":380,"image":27544},{"width":382,"height":383},{"sys":27546,"fields":27549},{"id":27547,"createdAt":27548},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":27550,"slug":27551,"articleIntro":27550,"category":27552},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[27553],{"metadata":27554,"sys":27557,"fields":27564},{"tags":27555,"concepts":27556},[],[],{"space":27558,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27560,"publishedVersion":334,"revision":62,"contentType":27562,"locale":29},{"sys":27559},{"type":12,"linkType":13,"id":14},{"sys":27561},{"id":21,"type":12,"linkType":22},{"sys":27563},{"type":12,"linkType":27,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27565,"metaTitle":344,"metaDescription":345,"mainTitle":27566,"subtitle":363,"heroImage":27581,"ctaButton":386,"ctaLink":387},[343],{"data":27567,"content":27568,"nodeType":74},{},[27569,27575],{"data":27570,"content":27571,"nodeType":356},{},[27572],{"data":27573,"marks":27574,"value":355,"nodeType":82},{},[],{"data":27576,"content":27577,"nodeType":87},{},[27578],{"data":27579,"marks":27580,"value":235,"nodeType":82},{},[],{"metadata":27582,"sys":27585,"fields":27590},{"tags":27583,"concepts":27584},[],[],{"space":27586,"id":371,"type":58,"createdAt":372,"updatedAt":372,"environment":27588,"publishedVersion":62,"revision":44,"locale":29},{"sys":27587},{"type":12,"linkType":13,"id":14},{"sys":27589},{"id":21,"type":12,"linkType":22},{"title":376,"description":235,"file":27591},{"url":378,"details":27592,"fileName":384,"contentType":385},{"size":380,"image":27593},{"width":382,"height":383},1779134072874]