diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json deleted file mode 100644 index d599ea65ea6..00000000000 --- a/erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_plan_comptable_general_avec_code.json +++ /dev/null @@ -1,3145 +0,0 @@ -{ - "country_code": "fr", - "name": "France - Plan Comptable General avec code", - "tree": { - "Comptes de Capitaux": { - "root_type": "Equity", - "Capital et R\u00e9serves": { - "Capital": { - "Capital souscrit - non appel\u00e9": { - "account_number": "1011" - }, - "Capital souscrit - appel\u00e9, non vers\u00e9": { - "account_number": "1012" - }, - "Capital souscrit - appel\u00e9, vers\u00e9": { - "Capital non amorti": { - "account_number": "10131" - }, - "Capital amorti": { - "account_number": "10132" - }, - "account_number": "1013" - }, - "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": { - "account_number": "1018" - }, - "account_number": "101" - }, - "Fonds fiduciaires": { - "account_number": "102" - }, - "Primes li\u00e9es au capital social": { - "Primes d'\u00e9mission": { - "account_number": "1041" - }, - "Primes de fusion": { - "account_number": "1042" - }, - "Primes d'apport": { - "account_number": "1043" - }, - "Primes de conversion d'obligations en actions": { - "account_number": "1044" - }, - "Bons de souscription d'actions": { - "account_number": "1045" - }, - "account_number": "104" - }, - "Ecarts de r\u00e9\u00e9valuation": { - "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": { - "account_number": "1051" - }, - "Ecart de r\u00e9\u00e9valuation libre": { - "account_number": "1052" - }, - "R\u00e9serve de r\u00e9\u00e9valuation": { - "account_number": "1053" - }, - "Ecarts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": { - "account_number": "1055" - }, - "Autres \u00e9carts de r\u00e9\u00e9valuation en France": { - "account_number": "1057" - }, - "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": { - "account_number": "1058" - }, - "account_number": "105" - }, - "R\u00e9serves": { - "R\u00e9serve l\u00e9gale": { - "R\u00e9serve l\u00e9gale proprement dite": { - "account_number": "10611" - }, - "Plus-values nettes \u00e0 long terme": { - "account_number": "10612" - }, - "account_number": "1061" - }, - "R\u00e9serves indisponibles": { - "account_number": "1062" - }, - "R\u00e9serves statutaires ou contractuelles": { - "account_number": "1063" - }, - "R\u00e9serves r\u00e9glement\u00e9es": { - "Plus-values nettes \u00e0 long terme": { - "account_number": "10641" - }, - "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": { - "account_number": "10643" - }, - "Autres r\u00e9serves r\u00e9glement\u00e9es": { - "account_number": "10648" - }, - "account_number": "1064" - }, - "Autres r\u00e9serves": { - "R\u00e9serve de propre assureur": { - "account_number": "10681" - }, - "R\u00e9serves diverses": { - "account_number": "10688" - }, - "account_number": "1068" - }, - "account_number": "106" - }, - "Ecarts d'\u00e9quivalence": { - "account_number": "107" - }, - "Compte de l'exploitant": { - "account_number": "108" - }, - "Actionnaires: Capital souscrit - non appel\u00e9": { - "account_number": "109" - }, - "account_number": "10" - }, - "Report \u00e0 Nouveau": { - "Report \u00e0 nouveau (solde cr\u00e9diteur)": { - "account_number": "110" - }, - "Report \u00e0 nouveau (solde d\u00e9biteur)": { - "account_number": "119" - }, - "account_number": "11" - }, - "R\u00e9sultat de l'Exercice": { - "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": { - "account_number": "120" - }, - "R\u00e9sultat de l'exercice (perte)": { - "account_number": "129" - }, - "account_number": "12" - }, - "Subventions d'Investissement": { - "Subventions d'\u00e9quipement": { - "Etat": { - "account_number": "1311" - }, - "R\u00e9gions": { - "account_number": "1312" - }, - "D\u00e9partements": { - "account_number": "1313" - }, - "Communes": { - "account_number": "1314" - }, - "Collectivit\u00e9s publiques": { - "account_number": "1315" - }, - "Entreprises publiques": { - "account_number": "1316" - }, - "Entreprises et organismes priv\u00e9s": { - "account_number": "1317" - }, - "Autres": { - "account_number": "1318" - }, - "account_number": "131" - }, - "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": { - "account_number": "138" - }, - "Subventions d'investissement inscrites au compte de r\u00e9sultat": { - "Subventions d'\u00e9quipement": { - "Etat": { - "account_number": "13911" - }, - "R\u00e9gions": { - "account_number": "13912" - }, - "D\u00e9partements": { - "account_number": "13913" - }, - "Communes": { - "account_number": "13914" - }, - "Collectivit\u00e9s publiques": { - "account_number": "13915" - }, - "Entreprises publiques": { - "account_number": "13916" - }, - "Entreprises et organismes priv\u00e9s": { - "account_number": "13917" - }, - "Autres": { - "account_number": "13918" - }, - "account_number": "1391" - }, - "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": { - "account_number": "1398" - }, - "account_number": "139" - }, - "account_number": "13" - }, - "Provisions R\u00e9glement\u00e9es": { - "Provisions r\u00e9glement\u00e9es relative aux immobilisations": { - "Provisions pour reconstitution des gisements miniers et p\u00e9troliers": { - "account_number": "1423" - }, - "Provisions pour investissement (participation des salari\u00e9s)": { - "account_number": "1424" - }, - "account_number": "142" - }, - "Provisions r\u00e9glement\u00e9es relatives aux stocks": { - "Hausse des prix": { - "account_number": "1431" - }, - "Fluctuation des cours": { - "account_number": "1432" - }, - "account_number": "143" - }, - "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": { - "account_number": "144" - }, - "Amortissements d\u00e9rogatoires": { - "account_number": "145" - }, - "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { - "account_number": "146" - }, - "Plus-values r\u00e9investies": { - "account_number": "147" - }, - "Autres provisions r\u00e9glement\u00e9es": { - "account_number": "148" - }, - "account_number": "14" - }, - "Provisions": { - "Provisions pour risques": { - "Provisions pour litiges": { - "account_number": "1511" - }, - "Provisions pour garanties donn\u00e9es aux clients": { - "account_number": "1512" - }, - "Provisions pour pertes sur march\u00e9s \u00e0 terme": { - "account_number": "1513" - }, - "Provisions pour amendes et p\u00e9nalit\u00e9s": { - "account_number": "1514" - }, - "Provisions pour pertes de change": { - "account_number": "1515" - }, - "Provisions pour pertes sur contrats": { - "account_number": "1516" - }, - "Autres provisions pour risques": { - "account_number": "1518" - }, - "account_number": "151" - }, - "Provisions pour pensions et obligations similaires": { - "account_number": "153" - }, - "Provisions pour restructurations": { - "account_number": "154" - }, - "Provisions pour imp\u00f4ts": { - "account_number": "155" - }, - "Provisions pour renouvellement des immobilisations (entreprises concessionnaires) ": { - "account_number": "156" - }, - "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": { - "Provisions pour gros entretien ou grandes r\u00e9visions": { - "account_number": "1572" - }, - "account_number": "157" - }, - "Autres provisions pour charges": { - "Provisions pour remises en \u00e9tat": { - "account_number": "1581" - }, - "account_number": "158" - }, - "account_number": "15" - }, - "Emprunts et Dettes Assimil\u00e9es": { - "Emprunts obligataires convertibles": { - "account_number": "161" - }, - "Obligations repr\u00e9sentatives de passifs nets remis en fiducie": { - "account_number": "162" - }, - "Autres emprunts obligataires": { - "account_number": "163" - }, - "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { - "account_number": "164" - }, - "D\u00e9p\u00f4ts et cautionnements re\u00e7us": { - "D\u00e9p\u00f4ts": { - "account_number": "1651" - }, - "Cautionnements": { - "account_number": "1655" - }, - "account_number": "165" - }, - "Participation des salari\u00e9s aux r\u00e9sultats": { - "Comptes bloqu\u00e9s": { - "account_number": "1661" - }, - "Fonds de participation": { - "account_number": "1662" - }, - "account_number": "166" - }, - "Emprunts et dettes assortis de conditions particuli\u00e8res": { - "Emissions de titres participatifs": { - "account_number": "1671" - }, - "Avances conditionn\u00e9es de l'Etat": { - "account_number": "1674" - }, - "Emprunts participatifs": { - "account_number": "1675" - }, - "account_number": "167" - }, - "Autres emprunts et dettes assimil\u00e9es": { - "Autres emprunts": { - "account_number": "1681" - }, - "Rentes viag\u00e8res capitalis\u00e9es": { - "account_number": "1685" - }, - "Autres dettes": { - "account_number": "1687" - }, - "Int\u00e9r\u00eats courus": { - "Int\u00e9r\u00eats courus sur emprunts obligataires convertibles": { - "account_number": "16881" - }, - "Int\u00e9r\u00eats courus sur autres emprunts obligataires": { - "account_number": "16883" - }, - "Int\u00e9r\u00eats courus sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": { - "account_number": "16884" - }, - "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": { - "account_number": "16885" - }, - "Int\u00e9r\u00eats courus sur participation des salari\u00e9s aux r\u00e9sultats": { - "account_number": "16886" - }, - "Int\u00e9r\u00eats courus sur emprunts et dettes assortis de conditions particuli\u00e8res": { - "account_number": "16887" - }, - "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": { - "account_number": "16888" - }, - "account_number": "1688" - }, - "Primes de remboursement des obligations": { - "account_number": "169" - }, - "account_number": "168" - }, - "account_number": "16" - }, - "Dettes Rattach\u00e9es \u00e0 des Participations": { - "Dettes rattach\u00e9es \u00e0 des participations (groupe)": { - "account_number": "171" - }, - "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": { - "account_number": "174" - }, - "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { - "Principal": { - "account_number": "1781" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "1788" - }, - "account_number": "178" - }, - "account_number": "17" - }, - "Comptes de liaison des \u00e9tablisssements et soci\u00e9t\u00e9s en participation": { - "Comptes de liaison des \u00e9tablissements": { - "account_number": "181" - }, - "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": { - "account_number": "186" - }, - "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": { - "account_number": "187" - }, - "Comptes de liaison des soci\u00e9t\u00e9s en participation": { - "account_number": "188" - }, - "account_number": "18" - }, - "account_number": "1" - }, - "Comptes d'Immobilisations": { - "root_type": "Asset", - "Immobilisations incorporelles": { - "Frais \u00e9tablissement": { - "Frais de constitution": { - "account_number": "2011" - }, - "Frais de premier \u00e9tablissement": { - "Frais de prospection": { - "account_number": "20121" - }, - "Frais de publicit\u00e9": { - "account_number": "20122" - }, - "account_number": "2012" - }, - "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": { - "account_number": "2013" - }, - "account_number": "201" - }, - "Frais de recherche et de d\u00e9veloppement": { - "account_number": "203" - }, - "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { - "account_number": "205" - }, - "Droit au bail": { - "account_number": "206" - }, - "Fonds commercial": { - "account_number": "207" - }, - "Autres immobilisations incorporelles": { - "Mali de fusion sur actifs incorporels": { - "account_number": "2081" - }, - "account_number": "208" - }, - "account_number": "20" - }, - "Immobilisations corporelles": { - "account_type": "Fixed Asset", - "Terrains": { - "account_type": "Fixed Asset", - "Terrains nus": { - "account_type": "Fixed Asset", - "account_number": "2111" - }, - "Terrains am\u00e9nag\u00e9s": { - "account_type": "Fixed Asset", - "account_number": "2112" - }, - "Sous-sols et sur-sols": { - "account_type": "Fixed Asset", - "account_number": "2113" - }, - "Terrains de carri\u00e8res (tr\u00e9fonds)": { - "account_type": "Fixed Asset", - "account_number": "2114" - }, - "Terrains b\u00e2tis": { - "account_type": "Fixed Asset", - "Ensembles immobiliers industriels (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21151" - }, - "Ensembles immobiliers administratifs et commerciaux (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21155" - }, - "Autres ensembles immobiliers": { - "account_type": "Fixed Asset", - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "211581" - }, - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "211588" - }, - "account_number": "21158" - }, - "account_number": "2115" - }, - "account_number": "211" - }, - "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": { - "account_type": "Fixed Asset", - "account_number": "212" - }, - "Constructions": { - "account_type": "Fixed Asset", - "B\u00e2timents": { - "account_type": "Fixed Asset", - "Ensembles immobiliers industriels (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21311" - }, - "Ensembles immobiliers administratifs et commerciaux (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21315" - }, - "Autres ensembles immobiliers": { - "account_type": "Fixed Asset", - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213181" - }, - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213188" - }, - "account_number": "21318" - }, - "account_number": "2131" - }, - "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements des constructions": { - "account_type": "Fixed Asset", - "Ensembles immobiliers industriels (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21351" - }, - "Ensembles immobiliers administratifs et commerciaux (A, B)": { - "account_type": "Fixed Asset", - "account_number": "21355" - }, - "Autres ensembles immobiliers": { - "account_type": "Fixed Asset", - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213581" - }, - "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": { - "account_type": "Fixed Asset", - "account_number": "213588" - }, - "account_number": "21358" - }, - "account_number": "2135" - }, - "Ouvrages d'infrastructure": { - "account_type": "Fixed Asset", - "Voies de terre": { - "account_type": "Fixed Asset", - "account_number": "21381" - }, - "Voies de fer": { - "account_type": "Fixed Asset", - "account_number": "21382" - }, - "Voies d'eau": { - "account_type": "Fixed Asset", - "account_number": "21383" - }, - "Barrages": { - "account_type": "Fixed Asset", - "account_number": "21384" - }, - "Pistes d'a\u00e9rodromes": { - "account_type": "Fixed Asset", - "account_number": "21385" - }, - "account_number": "2138" - }, - "account_number": "213" - }, - "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": { - "account_type": "Fixed Asset", - "account_number": "214" - }, - "Installations techniques, mat\u00e9riel et outillage industriels": { - "account_type": "Fixed Asset", - "Installations complexes sp\u00e9cialis\u00e9es": { - "account_type": "Fixed Asset", - "Installations complexes sp\u00e9cialis\u00e9es - sur sol propre": { - "account_type": "Fixed Asset", - "account_number": "21511" - }, - "Installations complexes sp\u00e9cialis\u00e9es - sur sol d'autrui": { - "account_type": "Fixed Asset", - "account_number": "21514" - }, - "account_number": "2151" - }, - "Installations \u00e0 caract\u00e8re sp\u00e9cifique": { - "account_type": "Fixed Asset", - "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol propre": { - "account_type": "Fixed Asset", - "account_number": "21531" - }, - "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol d'autrui": { - "account_type": "Fixed Asset", - "account_number": "21534" - }, - "account_number": "2153" - }, - "Mat\u00e9riel industriel": { - "account_type": "Fixed Asset", - "account_number": "2154" - }, - "Outillage industriel": { - "account_type": "Fixed Asset", - "account_number": "2155" - }, - "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriel": { - "account_type": "Fixed Asset", - "account_number": "2157" - }, - "account_number": "215" - }, - "Autres immobilisations corporelles": { - "account_type": "Fixed Asset", - "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": { - "account_type": "Fixed Asset", - "account_number": "2181" - }, - "Mat\u00e9riel de transport": { - "account_type": "Fixed Asset", - "account_number": "2182" - }, - "Mat\u00e9riel de bureau et mat\u00e9riel informatique": { - "account_type": "Fixed Asset", - "account_number": "2183" - }, - "Mobilier": { - "account_type": "Fixed Asset", - "account_number": "2184" - }, - "Cheptel": { - "account_type": "Fixed Asset", - "account_number": "2185" - }, - "Emballages r\u00e9cup\u00e9rables": { - "account_type": "Fixed Asset", - "account_number": "2186" - }, - "Mali de fusion sur actifs corporels": { - "account_number": "2187" - }, - "account_number": "218" - }, - "account_number": "21" - }, - "Immobilisations mises en concession": { - "account_number": "22" - }, - "Immobilisations en cours": { - "Immobilisations corporelles en cours": { - "Terrains": { - "account_number": "2312" - }, - "Constructions": { - "account_number": "2313" - }, - "Installations techniques, mat\u00e9riel et outillage industriels": { - "account_number": "2315" - }, - "Autres immobilisations corporelles": { - "account_number": "2318" - }, - "account_number": "231" - }, - "Immobilisations incorporelles en cours": { - "account_number": "232" - }, - "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": { - "account_number": "237" - }, - "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": { - "Terrains": { - "account_number": "2382" - }, - "Constructions": { - "account_number": "2383" - }, - "Installations techniques, mat\u00e9riel et outillage industriels": { - "account_number": "2385" - }, - "Autres immobilisations corporelles": { - "account_number": "2388" - }, - "account_number": "238" - }, - "account_number": "23" - }, - "Parts dans des entreprises li\u00e9es et cr\u00e9ances sur des entreprises li\u00e9es": { - "is_group": 1, - "account_number": "25" - }, - "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "Titres de participation": { - "Actions": { - "account_number": "2611" - }, - "Autres titres": { - "account_number": "2618" - }, - "account_number": "261" - }, - "Autres formes de participation": { - "Droit repr\u00e9sentatifs d'actifs nets remis en fiducie": { - "account_number": "2661" - }, - "account_number": "266" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": { - "account_number": "2671" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": { - "account_number": "2674" - }, - "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": { - "account_number": "2675" - }, - "Avances consolidables": { - "account_number": "2676" - }, - "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "account_number": "2677" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "2678" - }, - "account_number": "267" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { - "Principal": { - "account_number": "2681" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "2688" - }, - "account_number": "268" - }, - "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": { - "account_number": "269" - }, - "account_number": "26" - }, - "Autres immobilisations financi\u00e8res": { - "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": { - "Actions": { - "account_number": "2711" - }, - "Autres titres": { - "account_number": "2718" - }, - "account_number": "271" - }, - "Titres immobilis\u00e9s (droit de cr\u00e9ance)": { - "Obligations": { - "account_number": "2721" - }, - "Bons": { - "account_number": "2722" - }, - "account_number": "272" - }, - "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": { - "account_number": "273" - }, - "Pr\u00eats": { - "Pr\u00eats participatifs": { - "account_number": "2741" - }, - "Pr\u00eats aux associ\u00e9s": { - "account_number": "2742" - }, - "Pr\u00eats au personnel": { - "account_number": "2743" - }, - "Autres pr\u00eats": { - "account_number": "2748" - }, - "account_number": "274" - }, - "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { - "D\u00e9p\u00f4ts": { - "account_number": "2751" - }, - "Cautionnements": { - "account_number": "2755" - }, - "account_number": "275" - }, - "Autres cr\u00e9ances immobilis\u00e9es": { - "Cr\u00e9ances diverses": { - "account_number": "2761" - }, - "Int\u00e9r\u00eats courus": { - "Int\u00e9r\u00eats courus sur titres immobilis\u00e9s (droit de cr\u00e9ance)": { - "account_number": "27682" - }, - "Int\u00e9r\u00eats courus sur pr\u00eats": { - "account_number": "27684" - }, - "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements": { - "account_number": "27685" - }, - "Int\u00e9r\u00eats courus sur cr\u00e9ances diverses": { - "account_number": "27688" - }, - "account_number": "2768" - }, - "account_number": "276" - }, - "(Actions propres ou parts propres)": { - "Actions propres ou parts propres": { - "account_number": "2771" - }, - "Actions propres ou parts propres en voie d'annulation": { - "account_number": "2772" - }, - "account_number": "277" - }, - "Mali de fusion sur actifs financiers": { - "account_number": "278" - }, - "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": { - "account_number": "279" - }, - "account_number": "27" - }, - "Amortissements des immobilisations": { - "account_type": "Accumulated Depreciation", - "Amortissements des immobilisations incorporelles": { - "account_type": "Accumulated Depreciation", - "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 212)": { - "account_type": "Accumulated Depreciation", - "account_number": "2801" - }, - "Frais de recherche et de d\u00e9veloppement": { - "account_type": "Accumulated Depreciation", - "account_number": "2803" - }, - "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": { - "account_type": "Accumulated Depreciation", - "account_number": "2805" - }, - "Fonds commercial": { - "account_type": "Accumulated Depreciation", - "account_number": "2807" - }, - "Autres immobilisations incorporelles": { - "account_type": "Accumulated Depreciation", - "Mali de fusion sur actifs incorporels": { - "account_type": "Accumulated Depreciation", - "account_number": "28081" - }, - "account_number": "2808" - }, - "account_number": "280" - }, - "Amortissements des immobilisations corporelles": { - "account_type": "Accumulated Depreciation", - "Terrains de gisement": { - "account_type": "Accumulated Depreciation", - "account_number": "2811" - }, - "Agencements, am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": { - "account_type": "Accumulated Depreciation", - "account_number": "2812" - }, - "Constructions (m\u00eame ventilation que celle du compte 213)": { - "account_type": "Accumulated Depreciation", - "account_number": "2813" - }, - "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte du 214)": { - "account_type": "Accumulated Depreciation", - "account_number": "2814" - }, - "Installations techniques, mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 218)": { - "account_type": "Accumulated Depreciation", - "account_number": "2815" - }, - "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": { - "account_type": "Accumulated Depreciation", - "Mali de fusion sur actifs corporels": { - "account_type": "Accumulated Depreciation", - "account_number": "28187" - }, - "account_number": "2818" - }, - "account_number": "281" - }, - "Amortissements des immobilisations mises en concession": { - "account_number": "282" - }, - "account_number": "28" - }, - "D\u00e9pr\u00e9ciations des immobilisations": { - "D\u00e9pr\u00e9ciations des immobilisations incorporelles": { - "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": { - "account_number": "2905" - }, - "Droit au bail": { - "account_number": "2906" - }, - "Fonds commercial": { - "account_number": "2907" - }, - "Autres immobilisations incorporelles": { - "Mali de fusion sur actifs incorporels": { - "account_number": "29081" - }, - "account_number": "2908" - }, - "account_number": "290" - }, - "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": { - "Terrains (autres que terrains de gisement)": { - "Mali de fusion sur actifs corporels": { - "account_number": "29187" - }, - "account_number": "2911" - }, - "account_number": "291" - }, - "D\u00e9pr\u00e9ciations des immobilisations mises en concession": { - "account_number": "292" - }, - "D\u00e9pr\u00e9ciations des immobilisations en cours": { - "Immobilisations corporelles en cours": { - "account_number": "2931" - }, - "Immobilisations incorporelles en cours": { - "account_number": "2932" - }, - "account_number": "293" - }, - "D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "Titres de participation": { - "account_number": "2961" - }, - "Autres formes de participation": { - "account_number": "2966" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": { - "account_number": "2967" - }, - "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": { - "account_number": "2968" - }, - "account_number": "296" - }, - "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": { - "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9": { - "account_number": "2971" - }, - "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272)": { - "account_number": "2972" - }, - " Titres immobilis\u00e9s de l'activit\u00e9 de portefuille": { - "account_number": "2973" - }, - "Pr\u00eats (m\u00eame ventilation que celle du compte 274)": { - "account_number": "2974" - }, - "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": { - "account_number": "2975" - }, - "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": { - "Mali de fusion sur actifs financiers": { - "account_number": "29787" - }, - "account_number": "2976" - }, - "account_number": "297" - }, - "account_number": "29" - }, - "account_number": "2" - }, - "Comptes de Stocks et En-Cours": { - "root_type": "Asset", - "Mati\u00e8res premi\u00e8res (et fournitures)": { - "Mati\u00e8res (ou groupe) A": { - "account_number": "311" - }, - "Mati\u00e8res (ou groupe) B": { - "account_number": "312" - }, - "Fournitures A, B, C, ...": { - "account_number": "317" - }, - "account_number": "31" - }, - "Autres approvisionnements": { - "Mat\u00e8res consommables": { - "Mati\u00e8res (ou groupe) C": { - "account_number": "3211" - }, - "Mati\u00e8res (ou groupe) D": { - "account_number": "3212" - }, - "account_number": "321" - }, - "Fournitures consommables": { - "Combustibles": { - "account_number": "3221" - }, - "Produits d'entretien": { - "account_number": "3222" - }, - "Fournitures d'atelier et d'usine": { - "account_number": "3223" - }, - "Fournitures de magasin": { - "account_number": "3224" - }, - "Fournitures de bureau": { - "account_number": "3225" - }, - "account_number": "322" - }, - "Emballages": { - "Emballages perdus": { - "account_number": "3261" - }, - "Emballages r\u00e9cup\u00e9rables non identifiables": { - "account_number": "3265" - }, - "Emballages \u00e0 usage mixte": { - "account_number": "3267" - }, - "account_number": "326" - }, - "account_number": "32" - }, - "En-cours de production de biens": { - "Produits en cours": { - "Produits en cours P1": { - "account_number": "3311" - }, - "Produits en cours P2": { - "account_number": "3312" - }, - "account_number": "331" - }, - "Travaux en cours": { - "Travaux en cours T1": { - "account_number": "3351" - }, - "Travaux en cours T2": { - "account_number": "3352" - }, - "account_number": "335" - }, - "account_number": "33" - }, - "En-cours de production de services": { - "Etudes en cours": { - "Etudes en cours E1": { - "account_number": "3411" - }, - "Etudes en cours E2": { - "account_number": "3412" - }, - "account_number": "341" - }, - "Prestations de services en cours": { - "Prestations de services S1": { - "account_number": "3451" - }, - "Prestations de services S2": { - "account_number": "3452" - }, - "account_number": "345" - }, - "account_number": "34" - }, - "Stocks de produits": { - "account_type": "Stock", - "Produits interm\u00e9diaires": { - "account_type": "Stock", - "Produits interm\u00e9diaires (ou groupe) A": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3511" - }, - "Produits interm\u00e9diaires (ou groupe) B": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3512" - }, - "account_number": "351" - }, - "Produits finis": { - "account_type": "Stock", - "Produits finis (ou groupe) A": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3551" - }, - "Produits finis (ou groupe) B": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3552" - }, - "account_number": "355" - }, - "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": { - "account_type": "Stock", - "D\u00e9chets": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3581" - }, - "Rebuts": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3585" - }, - "Mati\u00e8res de r\u00e9cup\u00e9ration": { - "account_type": "Stock", - "is_group": 1, - "account_number": "3586" - }, - "account_number": "358" - }, - "account_number": "35" - }, - "(Compte \u00e0 ouvrir, le cas \u00e9ch\u00e9ant, sous l'intitul\u00e9 \"stocks provenant d'immobilisations\")": { - "account_number": "36" - }, - "Stocks de marchandises": { - "Marchandises (ou groupe) A": { - "account_number": "371" - }, - "Marchandises (ou groupe) B": { - "account_number": "372" - }, - "account_number": "37" - }, - "Stocks en voie d'acheminement, mis en d\u00e9p\u00f4t ou donn\u00e9s en consignation (en cas d'inventaire permanent en comptabilit\u00e9 g\u00e9n\u00e9rale)": { - "account_type": "Stock", - "account_number": "38" - }, - "D\u00e9pr\u00e9ciations des stocks et en-cours": { - "D\u00e9pr\u00e9ciations des mati\u00e8res premi\u00e8res (et fournitures)": { - "Mati\u00e8res (ou groupe) A": { - "account_number": "3911" - }, - "Mati\u00e8res (ou groupe) B": { - "account_number": "3912" - }, - "Fournitures A, B, C, ...": { - "account_number": "3917" - }, - "account_number": "391" - }, - "D\u00e9pr\u00e9ciations des autres approvisionnements": { - "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": { - "account_number": "3921" - }, - "Fournitures consommables (m\u00eame ventilation que celle du compte 322)": { - "account_number": "3922" - }, - "Emballages (m\u00eame ventilation que celle du compte 326)": { - "account_number": "3926" - }, - "account_number": "392" - }, - "D\u00e9pr\u00e9ciations des en-cours de production de biens": { - "Etudes en cours (m\u00eame ventilation que celle du compte 341)": { - "account_number": "3931" - }, - "Travaux en cours (m\u00eame ventilation que celle du compte 335)": { - "account_number": "3935" - }, - "account_number": "393" - }, - "D\u00e9pr\u00e9ciations des en-cours de production de services": { - "Etudes en cours (m\u00eame ventilation que celle du compte 341)": { - "account_number": "3941" - }, - "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": { - "account_number": "3945" - }, - "account_number": "394" - }, - "D\u00e9pr\u00e9ciations des stocks de produits": { - "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": { - "account_number": "3951" - }, - "Produits finis (m\u00eame ventilation que celle du compte 355)": { - "account_number": "3955" - }, - "account_number": "395" - }, - "D\u00e9pr\u00e9ciations des stocks de marchandises": { - "Marchandise (ou groupe) A": { - "account_number": "3971" - }, - "Marchandise (ou groupe) B": { - "account_number": "3972" - }, - "account_number": "397" - }, - "account_number": "39" - }, - "account_number": "3" - }, - "4-Comptes de Tiers (ACTIF)": { - "root_type": "Asset", - "40-Fournisseurs et Comptes Rattach\u00e9s (ACTIF)": { - "Fournisseurs d\u00e9biteurs": { - "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": { - "account_number": "4091" - }, - "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": { - "account_number": "4096" - }, - "Fournisseurs - Autres avoirs": { - "Fournisseurs d'exploitation": { - "account_number": "40971" - }, - "Fournisseurs d'immobilisation": { - "account_number": "40974" - }, - "account_number": "4097" - }, - "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": { - "account_number": "4098" - }, - "account_number": "409" - } - }, - "41-Clients et comptes rattach\u00e9s (ACTIF)": { - "account_type": "Receivable", - "Clients et Comptes rattach\u00e9s": { - "account_type": "Receivable", - "account_number": "410" - }, - "Clients": { - "account_type": "Receivable", - "Clients - Ventes de biens ou de prestations de services": { - "account_type": "Receivable", - "account_number": "4111" - }, - "Clients - Retenues de garantie": { - "account_type": "Receivable", - "account_number": "4117" - }, - "account_number": "411" - }, - "Clients - Effets \u00e0 recevoir": { - "account_type": "Receivable", - "account_number": "413" - }, - "Clients douteux ou litigieux": { - "account_type": "Receivable", - "account_number": "416" - }, - "Clients - Produits non encore factur\u00e9s": { - "account_type": "Receivable", - "Clients - Factures \u00e0 \u00e9tablir": { - "account_type": "Receivable", - "account_number": "4181" - }, - "Clients - Int\u00e9r\u00eats courus": { - "account_type": "Receivable", - "account_number": "4188" - }, - "account_number": "418" - } - }, - "42-Personnel et comptes rattach\u00e9s (ACTIF)": { - "Personnel - Avances et acomptes": { - "account_number": "425" - } - }, - "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (ACTIF)": { - "S\u00e9curit\u00e9 sociale": { - "account_number": "431" - }, - "Autres organismes sociaux": { - "account_number": "437" - }, - "438-Organismes sociaux - Produits \u00e0 recevoir": { - "Produits \u00e0 recevoir": { - "account_number": "4387" - } - } - }, - "44-Etat et autres collectivit\u00e9s publiques (ACTIF)": { - "Etat - Subventions \u00e0 recevoir": { - "Subventions d'investissement": { - "account_number": "4411" - }, - "Subventions d'exploitation": { - "account_number": "4417" - }, - "Subventions d'\u00e9quilibre": { - "account_number": "4418" - }, - "Avances sur subventions": { - "account_number": "4419" - }, - "account_number": "441" - }, - "Op\u00e9rations particuli\u00e8res avec l'Etat, les collectivit\u00e9s publiques, les organismes internationaux": { - "Cr\u00e9ances sur l'Etat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA": { - "account_number": "4431" - }, - "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": { - "account_number": "4438" - }, - "account_number": "443" - }, - "Etat - Taxes sur le chiffre d'affaires (ACTIF)": { - "TVA due intracommunautaire": { - "account_number": "4452" - }, - "Taxes sur le chiffre d'affaires d\u00e9ductibles": { - "TVA sur immobilisations": { - "account_number": "44562" - }, - "TVA transf\u00e9r\u00e9e par d'autres entreprises": { - "account_number": "44563" - }, - "TVA sur autres biens et services": { - "tax_rate": 20, - "account_number": "44566" - }, - "Cr\u00e9dit de TVA \u00e0 reporter": { - "account_number": "44567" - }, - "Taxes assimil\u00e9es \u00e0 la TVA": { - "account_number": "44568" - }, - "account_number": "4456" - }, - "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (ACTIF)": { - "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": { - "account_number": "44581" - }, - "Acomptes - R\u00e9gime du forfait": { - "account_number": "44582" - }, - "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": { - "account_number": "44583" - }, - "Taxes sur le chiffre d'affaires sur factures non parvenues": { - "account_number": "44586" - } - } - }, - "Etat - Charges \u00e0 payer et produits \u00e0 recevoir": { - "Charges fiscales sur cong\u00e9s \u00e0 payer": { - "account_number": "4482" - }, - "Charges \u00e0 payer": { - "account_number": "4486" - }, - "Produits \u00e0 recevoir": { - "account_number": "4487" - }, - "account_number": "448" - } - }, - "45-Groupe et associ\u00e9s (ACTIF)": { - "Associ\u00e9s - Op\u00e9rations sur le capital (ACTIF)": { - "456-Apporteurs - Capital appel\u00e9, non vers\u00e9": { - "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": { - "account_number": "45621" - }, - "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": { - "account_number": "45625" - }, - "account_number": "4562" - } - } - }, - "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": { - "Cr\u00e9ances sur cessions d'immobilisations": { - "account_number": "462" - }, - "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "465" - }, - "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (ACTIF)": {}, - "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (ACTIF)": { - "Produits \u00e0 recevoir": { - "account_number": "4687" - } - } - }, - "47-Comptes transitoires ou d'attente (ACTIF)": { - "471-Comptes d'attente (ACTIF)": { - "account_type": "Temporary" - }, - "Diff\u00e9rences de conversion (ACTIF)": { - "Diminution des cr\u00e9ances": { - "account_number": "4761" - }, - "Augmentation des dettes": { - "account_number": "4762" - }, - "Diff\u00e9rences compens\u00e9es par couverture de change": { - "account_number": "4768" - }, - "account_number": "476" - }, - "Autres comptes transitoires (ACTIF)": { - "Mali de fusion sur actif circulant": { - "account_number": "4781" - }, - "478-Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (ACTIF)": { - "account_number": "4786" - } - } - }, - "48-Comptes de r\u00e9gularisation (ACTIF)": { - "Charges \u00e0 r\u00e9partir sur plusieurs exercices": { - "Frais d'\u00e9mission des emprunts": { - "account_number": "4816" - }, - "account_number": "481" - }, - "Charges constat\u00e9es d'avance": { - "account_number": "486" - }, - "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (ACTIF)": { - "Charges": { - "account_number": "4886" - } - } - }, - "49-D\u00e9pr\u00e9ciation des comptes de tiers (ACTIF)": { - "D\u00e9pr\u00e9ciations des comptes clients": { - "account_number": "491" - }, - "D\u00e9pr\u00e9ciations des comptes du groupe et des associ\u00e9s": { - "Comptes du groupe": { - "account_number": "4951" - }, - "Comptes courants des associ\u00e9s": { - "account_number": "4955" - }, - "Op\u00e9rations faites en commun et en GIE": { - "account_number": "4958" - }, - "account_number": "495" - }, - "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": { - "Cr\u00e9ances sur cessions d'immobilisations": { - "account_number": "4962" - }, - "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "4965" - }, - "Autres comptes d\u00e9biteurs": { - "account_number": "4967" - }, - "account_number": "496" - } - } - }, - "4-Comptes de Tiers (PASSIF)": { - "root_type": "Liability", - "40-Fournisseurs et Comptes Rattach\u00e9s (PASSIF)": { - "account_type": "Payable", - "Fournisseurs": { - "account_type": "Payable", - "Fournisseurs - Achats de biens ou de prestations de services": { - "account_type": "Payable", - "account_number": "4011" - }, - "Fournisseurs - Retenues de garantie": { - "account_type": "Payable", - "account_number": "4017" - }, - "account_number": "401" - }, - "Fournisseurs - Effets \u00e0 payer": { - "account_type": "Payable", - "account_number": "403" - }, - "Fournisseurs d'immobilisations": { - "account_type": "Payable", - "Fournisseurs - Achats d'immobilisations": { - "account_type": "Payable", - "account_number": "4041" - }, - "Fournisseurs d'immobilisations - Retenues de garantie": { - "account_type": "Payable", - "account_number": "4047" - }, - "account_number": "404" - }, - "Fournisseurs d'immobilisations - Effets \u00e0 payer": { - "account_type": "Payable", - "account_number": "405" - }, - "Fournisseurs - Factures non parvenues": { - "account_type": "Stock Received But Not Billed", - "Fournisseurs": { - "account_type": "Stock Received But Not Billed", - "account_number": "4081" - }, - "Fournisseurs d'immobilisations": { - "account_type": "Stock Received But Not Billed", - "account_number": "4084" - }, - "Fournisseurs - Int\u00e9r\u00eats courus": { - "account_type": "Stock Received But Not Billed", - "account_number": "4088" - }, - "account_number": "408" - } - }, - "41-Clients et comptes rattach\u00e9s (PASSIF)": { - "Clients cr\u00e9diteurs": { - "Clients - Avances et acomptes re\u00e7us sur commandes": { - "account_number": "4191", - "account_type": "Income Account" - }, - "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s": { - "account_number": "4196" - }, - "Clients - Autres avoirs": { - "account_number": "4197" - }, - "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": { - "account_number": "4198" - }, - "account_number": "419" - } - }, - "42-Personnel et comptes rattach\u00e9s (PASSIF)": { - "Personnel - R\u00e9mun\u00e9rations dues": { - "account_number": "421" - }, - "Comit\u00e9s d'entreprises, d'\u00e9tablissement...": { - "account_number": "422" - }, - "Participation des salari\u00e9s aux r\u00e9sultats": { - "R\u00e9serve sp\u00e9ciale": { - "account_number": "4246" - }, - "Comptes courants": { - "account_number": "4248" - }, - "account_number": "424" - }, - "Personnel - D\u00e9p\u00f4ts": { - "account_number": "426" - }, - "Personnel - Oppositions": { - "account_number": "427" - }, - "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": { - "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": { - "account_number": "4282" - }, - "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": { - "account_number": "4284" - }, - "Autres charges \u00e0 payer": { - "account_number": "4286" - }, - "Produits \u00e0 recevoir": { - "account_number": "4287" - }, - "account_number": "428" - } - }, - "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (PASSIF)": { - "438-Organismes sociaux - Charges \u00e0 payer": { - "Charges sociales sur cong\u00e9s \u00e0 payer": { - "account_number": "4382" - }, - "Autres charges \u00e0 payer": { - "account_number": "4386" - } - } - }, - "44-Etat et autres collectivit\u00e9s publiques (PASSIF)": { - "Etat - Imp\u00f4ts et taxes recouvrables sur des tiers": { - "Obligataires": { - "account_number": "4424" - }, - "Associ\u00e9s": { - "account_number": "4425" - }, - "account_number": "442" - }, - "Etat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": { - "account_number": "444" - }, - "Etat - Taxes sur le chiffre d'affaires (PASSIF)": { - "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": { - "TVA \u00e0 d\u00e9caisser": { - "account_number": "44551" - }, - "Taxes assimil\u00e9es \u00e0 la TVA": { - "account_number": "44558" - }, - "account_number": "4455" - }, - "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": { - "TVA collect\u00e9e": { - "account_type": "Tax", - "is_group": 1, - "account_number": "44571" - }, - "Taxes assimil\u00e9es \u00e0 la TVA": { - "account_number": "44578" - }, - "account_number": "4457" - }, - "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (PASSIF)": { - "TVA r\u00e9cup\u00e9r\u00e9e d'avance": { - "account_number": "44584" - }, - "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": { - "account_number": "44587" - } - } - }, - "Obligations cautionn\u00e9es": { - "account_number": "446" - }, - "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": { - "account_number": "447" - }, - "Quotas d'\u00e9mission \u00e0 acqu\u00e9rir": { - "account_number": "449" - } - }, - "45-Groupe et associ\u00e9s (PASSIF)": { - "Groupe (PASSIF)": { - "account_number": "451" - }, - "Associ\u00e9s - Comptes courants (PASSIF)": { - "Principal (PASSIF)": { - "account_number": "4551" - }, - "Int\u00e9r\u00eats courus (PASSIF)": { - "account_number": "4558" - }, - "account_number": "455" - }, - "Associ\u00e9s - Op\u00e9rations sur le capital (PASSIF)": { - "456-Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": { - "Apports en nature": { - "account_number": "45611" - }, - "Apports en num\u00e9raire": { - "account_number": "45615" - }, - "account_number": "4561" - }, - "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": { - "account_number": "4563" - }, - "Associ\u00e9s - Versements anticip\u00e9s": { - "account_number": "4564" - }, - "Actionnaires d\u00e9faillants": { - "account_number": "4566" - }, - "Associ\u00e9s - Capital \u00e0 rembourser": { - "account_number": "4567" - } - }, - "Associ\u00e9s - Dividendes \u00e0 payer": { - "account_number": "457" - }, - "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": { - "Op\u00e9rations courantes": { - "account_number": "4581" - }, - "Int\u00e9r\u00eats courus": { - "account_number": "4588" - }, - "account_number": "458" - } - }, - "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (PASSIF)": { - "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": { - "account_number": "464" - }, - "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (PASSIF)": {}, - "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (PASSIF)": { - "Charges \u00e0 payer": { - "account_number": "4686" - } - } - }, - "47-Comptes transitoires ou d'attente (PASSIF)": { - "471-Comptes d'attente (PASSIF)": { - "account_type": "Temporary" - }, - "Diff\u00e9rences de conversion (PASSIF)": { - "Augmentation des cr\u00e9ances": { - "account_number": "4771" - }, - "Diminution des dettes": { - "account_number": "4772" - }, - "Diff\u00e9rences compens\u00e9es par couverture de change": { - "account_number": "4778" - }, - "account_number": "477" - }, - "478-Autres comptes transitoires (PASSIF)": { - "Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (PASSIF)": { - "account_number": "4787" - } - } - }, - "48-Comptes de r\u00e9gularisation (PASSIF)": { - "Produits constat\u00e9s d'avance": { - "account_number": "487" - }, - "448-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": { - "Produits": { - "account_number": "4887" - } - } - } - }, - "Comptes Financiers": { - "root_type": "Asset", - "Valeurs mobili\u00e8res de placement": { - "Parts dans des entreprises li\u00e9es": { - "account_number": "501" - }, - "Actions propres": { - "Actions destin\u00e9es \u00e0 \u00eatre attribu\u00e9es aux employ\u00e9s et affect\u00e9es \u00e0 des plans d\u00e9termin\u00e9s": { - "account_number": "5021" - }, - "Actions disponibles pour \u00eatre attribu\u00e9es aux employ\u00e9s ou pour la r\u00e9gularisation des cours de bourse": { - "account_number": "5022" - }, - "account_number": "502" - }, - "Actions": { - "Titres cot\u00e9s": { - "account_number": "5031" - }, - "Titres non cot\u00e9s": { - "account_number": "5035" - }, - "account_number": "503" - }, - "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { - "account_number": "504" - }, - "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": { - "account_number": "505" - }, - "Obligations": { - "Titres cot\u00e9s": { - "account_number": "5061" - }, - "Titres non cot\u00e9s": { - "account_number": "5065" - }, - "account_number": "506" - }, - "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": { - "account_number": "507" - }, - "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": { - "Autres valeurs mobili\u00e8res": { - "account_number": "5081" - }, - "Bons de souscription": { - "account_number": "5082" - }, - "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es": { - "account_number": "5088" - }, - "account_number": "508" - }, - "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": { - "account_number": "509" - }, - "account_number": "50" - }, - "Banques, \u00e9tablissements financiers et assimil\u00e9s": { - "Valeurs \u00e0 l'encaissement": { - "Coupons \u00e9chus \u00e0 l'encaissement": { - "account_number": "5111" - }, - "Ch\u00e8ques \u00e0 encaisser": { - "account_number": "5112" - }, - "Effets \u00e0 l'encaissement": { - "account_number": "5113" - }, - "Effets \u00e0 l'escompte": { - "account_number": "5114" - }, - "account_number": "511" - }, - "Banques": { - "account_type": "Bank", - "Comptes en monnaie nationale": { - "account_type": "Bank", - "account_number": "5121" - }, - "Comptes en devises": { - "account_type": "Bank", - "account_number": "5124" - }, - "account_number": "512" - }, - "Ch\u00e8ques postaux": { - "account_number": "514" - }, - "\"Caisses\" du Tr\u00e9sor et des \u00e9tablissements publics": { - "account_number": "515" - }, - "Soci\u00e9t\u00e9s de bourse": { - "account_number": "516" - }, - "Autres organismes financiers": { - "account_number": "517" - }, - "Int\u00e9r\u00eats courus": { - "Int\u00e9r\u00eats courus \u00e0 payer": { - "account_number": "5181" - }, - "Int\u00e9r\u00eats courus \u00e0 recevoir": { - "account_number": "5188" - }, - "account_number": "518" - }, - "Concours bancaires courants": { - "Cr\u00e9dit de mobilisation des cr\u00e9ances commerciales (CMCC)": { - "account_number": "5191" - }, - "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": { - "account_number": "5193" - }, - "Int\u00e9r\u00eats courus sur concours bancaires courants": { - "account_number": "5198" - }, - "account_number": "519" - }, - "account_number": "51" - }, - "Instruments de tr\u00e9sorerie": { - "is_group": 1, - "account_number": "52" - }, - "Caisse": { - "account_type": "Cash", - "Caisse si\u00e8ge social": { - "account_type": "Cash", - "Caisse en monnaie nationale": { - "account_type": "Cash", - "account_number": "5311" - }, - "Caisse en devises": { - "account_type": "Cash", - "account_number": "5314" - }, - "account_number": "531" - }, - "Caisse succursale (ou usine) A": { - "account_type": "Cash", - "account_number": "532" - }, - "Caisse succursale (ou usine) B": { - "account_type": "Cash", - "account_number": "533" - }, - "account_number": "53" - }, - "R\u00e9gies d'avance et accr\u00e9ditifs": { - "is_group": 1, - "account_number": "54" - }, - "Virements internes": { - "is_group": 1, - "account_number": "58" - }, - "D\u00e9pr\u00e9ciations des comptes financiers": { - "D\u00e9pr\u00e9ciations des valeurs mobili\u00e8res de placement": { - "Actions": { - "account_number": "5903" - }, - "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { - "account_number": "5904" - }, - "Obligations": { - "account_number": "5906" - }, - "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es": { - "account_number": "5908" - }, - "account_number": "590" - }, - "account_number": "59" - }, - "account_number": "5" - }, - "Comptes de Charges": { - "root_type": "Expense", - "Achats (sauf 603)": { - "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res (et fournitures)": { - "account_type": "Cost of Goods Sold", - "Mati\u00e8res (ou groupe) A": { - "account_type": "Cost of Goods Sold", - "account_number": "6011" - }, - "Mati\u00e8res (ou groupe) B": { - "account_type": "Cost of Goods Sold", - "account_number": "6012" - }, - "Fournitures A, B, C...": { - "account_type": "Cost of Goods Sold", - "account_number": "6017" - }, - "account_number": "601" - }, - "Achats stock\u00e9s - Autres approvisionnements": { - "account_type": "Cost of Goods Sold", - "Mati\u00e8res consommables": { - "account_type": "Cost of Goods Sold", - "Mati\u00e8res (ou groupe) C": { - "account_type": "Cost of Goods Sold", - "account_number": "60211" - }, - "Mati\u00e8res (ou groupe) D": { - "account_type": "Cost of Goods Sold", - "account_number": "60212" - }, - "account_number": "6021" - }, - "Fournitures consommables": { - "account_type": "Cost of Goods Sold", - "Combustibles": { - "account_type": "Cost of Goods Sold", - "account_number": "60221" - }, - "Produits d'entretien": { - "account_type": "Cost of Goods Sold", - "account_number": "60222" - }, - "Fournitures d'atelier et d'usine": { - "account_type": "Cost of Goods Sold", - "account_number": "60223" - }, - "Fournitures de magasin": { - "account_type": "Cost of Goods Sold", - "account_number": "60224" - }, - "Fournitures de bureau": { - "account_type": "Cost of Goods Sold", - "account_number": "60225" - }, - "account_number": "6022" - }, - "Emballages": { - "account_type": "Cost of Goods Sold", - "Emballages perdus": { - "account_type": "Cost of Goods Sold", - "account_number": "60261" - }, - "Emballages r\u00e9cup\u00e9rables non identifiables": { - "account_type": "Cost of Goods Sold", - "account_number": "60265" - }, - "Emballages \u00e0 usage mixte": { - "account_type": "Cost of Goods Sold", - "account_number": "60267" - }, - "account_number": "6026" - }, - "account_number": "602" - }, - "Variations des stocks (approvisionnements et marchandises)": { - "account_type": "Stock Adjustment", - "Variation des stocks de mati\u00e8res premi\u00e8res (et fournitures)": { - "account_type": "Stock Adjustment", - "account_number": "6031" - }, - "Variation des stocks des autres approvisionnements": { - "account_type": "Stock Adjustment", - "account_number": "6032" - }, - "Variation des stocks de marchandises": { - "account_type": "Stock Adjustment", - "account_number": "6037" - }, - "account_number": "603" - }, - "Achats d'\u00e9tudes et prestations de service": { - "account_type": "Cost of Goods Sold", - "account_number": "604" - }, - "Achats de mat\u00e9riel, \u00e9quipements et travaux": { - "account_type": "Cost of Goods Sold", - "account_number": "605" - }, - "Achats non stock\u00e9s de mati\u00e8res et founitures": { - "account_type": "Cost of Goods Sold", - "Fournitures non stockables (eau, \u00e9nergie...)": { - "account_type": "Cost of Goods Sold", - "account_number": "6061" - }, - "Fournitures d'entretien et de petit \u00e9quipement": { - "account_type": "Cost of Goods Sold", - "account_number": "6063" - }, - "Fournitures administratives": { - "account_type": "Cost of Goods Sold", - "account_number": "6064" - }, - "Autres mati\u00e8res et fournitures": { - "account_type": "Cost of Goods Sold", - "account_number": "6068" - }, - "account_number": "606" - }, - "Achats de marchandises": { - "account_type": "Cost of Goods Sold", - "Marchandises (ou groupe) A": { - "account_type": "Cost of Goods Sold", - "account_number": "6071" - }, - "Marchandises (ou groupe) B": { - "account_type": "Cost of Goods Sold", - "account_number": "6072" - }, - "account_number": "607" - }, - "(Compte r\u00e9serv\u00e9, le cas \u00e9ch\u00e9ant, \u00e0 la recapitulation des Frais accessoires incorpor\u00e9s aux achats)": { - "account_type": "Expenses Included In Valuation", - "account_number": "608" - }, - "Rabais, remises et ristournes obtenus sur achats": { - "Rabais, remises et ristournes obtenus sur achats - de mati\u00e8res premi\u00e8res (et fournitures)": { - "account_number": "6091" - }, - "Rabais, remises et ristournes obtenus sur achats - d'autres approvisionnements stock\u00e9s": { - "account_number": "6092" - }, - "Rabais, remises et ristournes obtenus sur achats - d'\u00e9tudes et prestations de services": { - "account_number": "6094" - }, - "Rabais, remises et ristournes obtenus sur achats - de mat\u00e9riel, \u00e9quipements et travaux": { - "account_number": "6095" - }, - "Rabais, remises et ristournes obtenus sur achats - d'approvisionnements non stock\u00e9s": { - "account_number": "6096" - }, - "Rabais, remises et ristournes obtenus sur achats - de marchandises": { - "account_number": "6097" - }, - "Rabais, remises et ristournes non affect\u00e9s": { - "account_number": "6098" - }, - "account_number": "609" - }, - "account_number": "60" - }, - "Services ext\u00e9rieurs": { - "Sous-traitance g\u00e9n\u00e9rale": { - "account_number": "611" - }, - "Redevances de cr\u00e9dit-bail": { - "Cr\u00e9dit-bail mobilier": { - "account_number": "6122" - }, - "Cr\u00e9dit-bail immobilier": { - "account_number": "6125" - }, - "account_number": "612" - }, - "Locations": { - "Locations immobili\u00e8res": { - "account_number": "6132" - }, - "Locations mobili\u00e8res": { - "account_number": "6135" - }, - "Malis sur emballages": { - "account_number": "6136" - }, - "account_number": "613" - }, - "Charges locatives et de copropri\u00e9t\u00e9": { - "account_number": "614" - }, - "Entretiens et r\u00e9parations": { - "Entretiens et r\u00e9parations - sur biens immobiliers": { - "account_number": "6152" - }, - "Entretiens et r\u00e9parations - sur biens mobiliers": { - "account_number": "6155" - }, - "Maintenance": { - "account_number": "6156" - }, - "account_number": "615" - }, - "Primes d'assurance": { - "Multirisques": { - "account_number": "6161" - }, - "Assurance obligatoire dommage construction": { - "account_number": "6162" - }, - "Assurance-transport": { - "Assurance-transport - sur achats": { - "account_number": "61636" - }, - "Assurance-transport - sur ventes": { - "account_number": "61637" - }, - "Assurance-transport - sur autres biens": { - "account_number": "61638" - }, - "account_number": "6163" - }, - "Risques d'exploitation": { - "account_number": "6164" - }, - "Insolvabilit\u00e9 clients": { - "account_number": "6165" - }, - "account_number": "616" - }, - "Etudes et recherches": { - "account_number": "617" - }, - "Divers": { - "Documentation g\u00e9n\u00e9rale": { - "account_number": "6181" - }, - "Documentation technique": { - "account_number": "6183" - }, - "Frais de colloques, s\u00e9minaires, conf\u00e9rences": { - "account_number": "6185" - }, - "account_number": "618" - }, - "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs": { - "account_number": "619" - }, - "account_number": "61" - }, - "Autres services ext\u00e9rieurs": { - "Personnel ext\u00e9rieur \u00e0 l'entreprise": { - "Personnel int\u00e9rimaire": { - "account_number": "6211" - }, - "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": { - "account_number": "6214" - }, - "account_number": "621" - }, - "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": { - "Commissions et courtages sur achats": { - "account_number": "6221" - }, - "Commissions et courtages sur ventes": { - "account_number": "6222" - }, - "R\u00e9mun\u00e9rations des transitaires": { - "account_number": "6224" - }, - "R\u00e9mun\u00e9rations d'affacturage": { - "account_number": "6225" - }, - "Honoraires": { - "account_number": "6226" - }, - "Frais d'actes et de contentieux": { - "account_number": "6227" - }, - "Divers": { - "account_number": "6228" - }, - "account_number": "622" - }, - "Publicit\u00e9, publications, relations publiques": { - "Annonces et insertions": { - "account_number": "6231" - }, - "Echantillons": { - "account_number": "6232" - }, - "Foires et expositions": { - "account_number": "6233" - }, - "Cadeaux \u00e0 la client\u00e8le": { - "account_number": "6234" - }, - "Primes": { - "account_number": "6235" - }, - "Catalogues et imprim\u00e9s": { - "account_number": "6236" - }, - "Publications": { - "account_number": "6237" - }, - "Divers (pourboires, dons courants...)": { - "account_number": "6238" - }, - "account_number": "623" - }, - "Transports de biens et transports collectifs du personnel": { - "Transports sur achats": { - "account_number": "6241" - }, - "Transports sur ventes": { - "account_type": "Chargeable", - "account_number": "6242" - }, - "Transports entre \u00e9tablissements ou chantiers": { - "account_number": "6243" - }, - "Transports administratifs": { - "account_number": "6244" - }, - "Transports collectifs du personnel": { - "account_number": "6247" - }, - "Divers": { - "account_number": "6248" - }, - "account_number": "624" - }, - "D\u00e9placements, missions et r\u00e9ceptions": { - "Voyages et d\u00e9placements": { - "account_number": "6251" - }, - "Frais de d\u00e9m\u00e9nagement": { - "account_number": "6255" - }, - "Missions": { - "account_number": "6256" - }, - "R\u00e9ceptions": { - "account_number": "6257" - }, - "account_number": "625" - }, - "Frais postaux et de t\u00e9l\u00e9communications": { - "account_number": "626" - }, - "Services bancaires et assimil\u00e9s": { - "Frais sur titres (achat, vente, garde)": { - "account_number": "6271" - }, - "Commissions et frais sur \u00e9mission d'emprunts": { - "account_number": "6272" - }, - "Frais sur effets": { - "account_number": "6275" - }, - "Location de coffres": { - "account_number": "6276" - }, - "Autres frais et commissions sur prestations de services": { - "account_number": "6278" - }, - "account_number": "627" - }, - "Divers": { - "Concours divers (cotisations...)": { - "account_number": "6281" - }, - "Frais de recrutement de personnel": { - "account_number": "6284" - }, - "account_number": "628" - }, - "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": { - "account_number": "629" - }, - "account_number": "62" - }, - "Imp\u00f4ts, taxes et versements assimil\u00e9s": { - "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administrations des imp\u00f4ts)": { - "Taxes sur les salaires": { - "account_number": "6311" - }, - "Taxe d'apprentissage": { - "account_number": "6312" - }, - "Participation des employeurs \u00e0 la formation professionnelle continue": { - "account_number": "6313" - }, - "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": { - "account_number": "6314" - }, - "Autres": { - "account_number": "6318" - }, - "account_number": "631" - }, - "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": { - "Versement de transport": { - "account_number": "6331" - }, - "Allocations logement": { - "account_number": "6332" - }, - "Participation des employeurs \u00e0 la formation professionnelle continue": { - "account_number": "6333" - }, - "Participation des employeurs \u00e0 l'effort de construction": { - "account_number": "6334" - }, - "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'\u00e9xon\u00e9ration de la taxe d'apprentissage": { - "account_number": "6335" - }, - "Autres": { - "account_number": "6338" - }, - "account_number": "633" - }, - "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administrations des imp\u00f4ts)": { - "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": { - "Contribution \u00e9conomique territoriale": { - "account_number": "63511" - }, - "Taxes fonci\u00e8res": { - "account_number": "63512" - }, - "Autres imp\u00f4ts locaux": { - "account_number": "63513" - }, - "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": { - "account_number": "63514" - }, - "account_number": "6351" - }, - "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables": { - "account_number": "6352" - }, - "Imp\u00f4ts indirects": { - "account_number": "6353" - }, - "Droits d'enregistrement et de timbre": { - "Droits de mutation": { - "account_number": "63541" - }, - "account_number": "6354" - }, - "Autres droits": { - "account_number": "6358" - }, - "account_number": "635" - }, - "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": { - "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": { - "account_number": "6371" - }, - "Taxes per\u00e7ues par les organismes publics internationaux": { - "account_number": "6372" - }, - "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": { - "account_number": "6374" - }, - "Taxes diverses": { - "account_number": "6378" - }, - "account_number": "637" - }, - "account_number": "63" - }, - "Charges de personnel": { - "R\u00e9mun\u00e9rations du personnel": { - "Salaires, appointements": { - "account_number": "6411" - }, - "Cong\u00e9s pay\u00e9s": { - "account_number": "6412" - }, - "Primes et gratifications": { - "account_number": "6413" - }, - "Indemnit\u00e9s et avantages divers": { - "account_number": "6414" - }, - "Suppl\u00e9ment familial": { - "account_number": "6415" - }, - "account_number": "641" - }, - "R\u00e9mun\u00e9ration du travail de l'exploitant": { - "account_number": "644" - }, - "Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance": { - "Cotisations \u00e0 l'URSSAF": { - "account_number": "6451" - }, - "Cotisations aux mutuelles": { - "account_number": "6452" - }, - "Cotisations aux caisses de retraites": { - "account_number": "6453" - }, - "Cotisations aux ASSEDIC": { - "account_number": "6454" - }, - "account_number": "645" - }, - "Cotisations sociales personnelles de l'exploitant": { - "account_number": "646" - }, - "Autres charges sociales": { - "is_group": 1, - "account_number": "647" - }, - "Autres charges de personnel": { - "account_number": "648" - }, - "account_number": "64" - }, - "Autres charges de gestion courante": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": { - "account_number": "6511" - }, - "Droits d'auteur et de reproduction": { - "account_number": "6516" - }, - "Autres droits et valeurs similaires": { - "account_number": "6518" - }, - "account_number": "651" - }, - "Jetons de pr\u00e9sence": { - "account_number": "653" - }, - "Pertes sur cr\u00e9ances irr\u00e9couvrables": { - "Cr\u00e9ances de l'exercice": { - "account_number": "6541" - }, - "Cr\u00e9ances des exercices ant\u00e9rieurs": { - "account_number": "6544" - }, - "account_number": "654" - }, - "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": { - "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { - "account_number": "6551" - }, - "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { - "account_number": "6555" - }, - "account_number": "655" - }, - "Pertes de change sur cr\u00e9ances et dettes commerciales": { - "account_number": "656" - }, - "Charges diverses de gestion courante": { - "account_number": "658" - }, - "account_number": "65" - }, - "Charges financi\u00e8res": { - "Charges d'int\u00e9r\u00eats": { - "Int\u00e9r\u00eats des emprunts et dettes": { - "Int\u00e9r\u00eats des emprunts et dettes - des emprunts et dettes assimil\u00e9es": { - "account_number": "66116" - }, - "Int\u00e9r\u00eats des emprunts et dettes - des dettes rattach\u00e9es \u00e0 des participations": { - "account_number": "66117" - }, - "account_number": "6611" - }, - "Charges de la fiducie, r\u00e9sultat de la p\u00e9riode": { - "account_number": "6612" - }, - "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": { - "account_number": "6615" - }, - "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": { - "account_number": "6616" - }, - "Int\u00e9r\u00eats des obligations cautionn\u00e9es": { - "account_number": "6617" - }, - "Int\u00e9r\u00eats des autres dettes": { - "Int\u00e9r\u00eats des autres dettes - des dettes commerciales": { - "account_number": "66181" - }, - "Int\u00e9r\u00eats des autres dettes - des dettes diverses": { - "account_number": "66188" - }, - "account_number": "6618" - }, - "account_number": "661" - }, - "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": { - "account_number": "664" - }, - "Escomptes accord\u00e9s": { - "account_number": "665" - }, - "Pertes de change financi\u00e8res": { - "account_type": "Round Off", - "account_number": "666" - }, - "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "667" - }, - "Autres charges financi\u00e8res": { - "account_number": "668" - }, - "account_number": "66" - }, - "Charges exceptionnelles": { - "Charges exceptionnelles sur op\u00e9rations de gestion": { - "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": { - "account_number": "6711" - }, - "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales": { - "account_number": "6712" - }, - "Dons, lib\u00e9ralit\u00e9s": { - "account_number": "6713" - }, - "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": { - "account_number": "6714" - }, - "Subventions accord\u00e9es": { - "account_number": "6715" - }, - "Rappel d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": { - "account_number": "6717" - }, - "Autres charges exceptionnelles sur op\u00e9rations de gestion": { - "account_number": "6718" - }, - "account_number": "671" - }, - "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les charges sur exercices ant\u00e9rieurs)": { - "account_number": "672" - }, - "Op\u00e9rations de constitution ou liquidation des fiducies": { - "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": { - "account_number": "6741" - }, - "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": { - "account_number": "6742" - }, - "account_number": "674" - }, - "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": { - "Immobilisations incorporelles": { - "account_number": "6751" - }, - "Immobilisations corporelles": { - "account_number": "6752" - }, - "Immobilisations financi\u00e8res": { - "account_number": "6756" - }, - "Autres \u00e9l\u00e9ments d'actif": { - "account_number": "6758" - }, - "account_number": "675" - }, - "Autres charges exceptionnelles": { - "Mali provenant de clauses d'indexation": { - "account_number": "6781" - }, - "Lots": { - "account_number": "6782" - }, - "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elles-m\u00eame": { - "account_number": "6783" - }, - "Charges exceptionnelles diverses": { - "account_number": "6788" - }, - "account_number": "678" - }, - "account_number": "67" - }, - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": { - "account_type": "Depreciation", - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": { - "account_type": "Depreciation", - "Dotations aux amortissements sur immobilisations incorporelles et corporelles": { - "account_type": "Depreciation", - "Immobilisations incorporelles": { - "account_type": "Depreciation", - "account_number": "68111" - }, - "Immobilisations corporelles": { - "account_type": "Depreciation", - "account_number": "68112" - }, - "account_number": "6811" - }, - "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": { - "account_type": "Depreciation", - "account_number": "6812" - }, - "Dotations aux provisions d'exploitation": { - "account_type": "Depreciation", - "account_number": "6815" - }, - "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { - "account_type": "Depreciation", - "Immobilisations incorporelles": { - "account_type": "Depreciation", - "account_number": "68161" - }, - "Immobilisations corporelles": { - "account_type": "Depreciation", - "account_number": "68162" - }, - "account_number": "6816" - }, - "Dotations pour d\u00e9pr\u00e9ciations des actifs circulants": { - "account_type": "Depreciation", - "Stocks et en-cours": { - "account_type": "Depreciation", - "account_number": "68173" - }, - "Cr\u00e9ances": { - "account_type": "Depreciation", - "account_number": "68174" - }, - "account_number": "6817" - }, - "account_number": "681" - }, - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res": { - "account_type": "Depreciation", - "Dotations aux amortissements des primes de remboursement des obligations": { - "account_type": "Depreciation", - "account_number": "6861" - }, - "Dotations aux provisions financi\u00e8res": { - "account_type": "Depreciation", - "account_number": "6865" - }, - "Dotations aux d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { - "account_type": "Depreciation", - "Immobilisations financi\u00e8res": { - "account_type": "Depreciation", - "account_number": "68662" - }, - "Valeurs mobili\u00e8res de placement": { - "account_type": "Depreciation", - "account_number": "68665" - }, - "account_number": "6866" - }, - "Autres dotations": { - "account_type": "Depreciation", - "account_number": "6868" - }, - "account_number": "686" - }, - "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": { - "account_type": "Depreciation", - "Dotations aux amortissements exceptionnels des immobilisations": { - "account_type": "Depreciation", - "account_number": "6871" - }, - "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": { - "account_type": "Depreciation", - "Amortissements d\u00e9rogatoires": { - "account_type": "Depreciation", - "account_number": "68725" - }, - "account_number": "6872" - }, - "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": { - "account_type": "Depreciation", - "account_number": "6873" - }, - "Dotations aux autres provisions r\u00e9glement\u00e9es": { - "account_type": "Depreciation", - "account_number": "6874" - }, - "Dotations aux provisions exceptionnelles": { - "account_type": "Depreciation", - "account_number": "6875" - }, - "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles": { - "account_type": "Depreciation", - "account_number": "6876" - }, - "account_number": "687" - }, - "account_number": "68" - }, - "Participation des salari\u00e9s, imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": { - "Participation des salari\u00e9s aux r\u00e9sultats": { - "account_number": "691" - }, - "Imp\u00f4ts sur les b\u00e9n\u00e9fices": { - "Imp\u00f4ts dus en France": { - "account_number": "6951" - }, - "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": { - "account_number": "6952" - }, - "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": { - "account_number": "6954" - }, - "account_number": "695" - }, - "Suppl\u00e9ments d'imp\u00f4ts sur les soci\u00e9t\u00e9s, li\u00e9s aux distributions": { - "account_number": "696" - }, - "Int\u00e9gration fiscale": { - "Int\u00e9gration fiscale - Charges": { - "account_number": "6981" - }, - "Int\u00e9gration fiscale - Produits": { - "account_number": "6989" - }, - "account_number": "698" - }, - "Produits - Report en arri\u00e8re des d\u00e9ficits": { - "account_number": "699" - }, - "account_number": "69" - }, - "account_number": "6" - }, - "Comptes de Produits": { - "root_type": "Income", - "Ventes de produits fabriqu\u00e9s, prestations de services, marchandises": { - "Ventes de produits finis": { - "Produits finis (ou groupe) A": { - "account_number": "7011" - }, - "Produits (ou groupe) B": { - "account_number": "7012" - }, - "account_number": "701" - }, - "Ventes de produits interm\u00e9diaires": { - "account_number": "702" - }, - "Ventes de produits r\u00e9siduels": { - "account_number": "703" - }, - "Travaux": { - "Travaux de cat\u00e9gorie (ou activit\u00e9) A": { - "account_number": "7041" - }, - "Travaux de cat\u00e9gorie (ou activit\u00e9) B": { - "account_number": "7042" - }, - "account_number": "704" - }, - "Etudes": { - "account_number": "705" - }, - "Prestations de services": { - "account_number": "706" - }, - "Ventes de marchandises": { - "Marchandises (ou groupe) A": { - "account_number": "7071" - }, - "Marchandises (ou groupe) B": { - "account_number": "7072" - }, - "account_number": "707" - }, - "Produits des activit\u00e9s annexes": { - "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": { - "account_number": "7081" - }, - "Commissions et courtages": { - "account_number": "7082" - }, - "Locations diverses": { - "account_number": "7083" - }, - "Mise \u00e0 disposition de personnel factur\u00e9e": { - "account_number": "7084" - }, - "Ports et frais accessoires factur\u00e9s": { - "account_number": "7085" - }, - "Bonis sur reprises d'emballages consign\u00e9s": { - "account_number": "7086" - }, - "Bonifications obtenues des clients et primes sur ventes": { - "account_number": "7087" - }, - "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": { - "account_number": "7088" - }, - "account_number": "708" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise": { - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits finis": { - "account_number": "7091" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits interm\u00e9diaires": { - "account_number": "7092" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur travaux": { - "account_number": "7094" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur \u00e9tudes": { - "account_number": "7095" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur prestations de services": { - "account_number": "7096" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de marchandises": { - "account_number": "7097" - }, - "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur produits des activit\u00e9s annexes": { - "account_number": "7098" - }, - "account_number": "709" - }, - "account_number": "70" - }, - "Production stock\u00e9e (ou d\u00e9stockage)": { - "Variation des stocks (en-cours de production, produits)": { - "Variation des en-cours de production de biens": { - "Produits en cours": { - "account_number": "71331" - }, - "Travaux en cours": { - "account_number": "71335" - }, - "account_number": "7133" - }, - "Variation des en-cours de production de services": { - "Etudes en cours": { - "account_number": "71341" - }, - "Prestations de services en cours": { - "account_number": "71345" - }, - "account_number": "7134" - }, - "Variation des stocks de produits": { - "Produits interm\u00e9diaires": { - "account_number": "71351" - }, - "Produits finis": { - "account_number": "71355" - }, - "Produits r\u00e9siduels": { - "account_number": "71358" - }, - "account_number": "7135" - }, - "account_number": "713" - }, - "account_number": "71" - }, - "Production immobilis\u00e9e": { - "Immobilisations incorporelles": { - "account_number": "721" - }, - "Immobilisations corporelles": { - "account_number": "722" - }, - "account_number": "72" - }, - "Subventions d'exploitation": { - "is_group": 1, - "account_number": "74" - }, - "Autres produits de gestion courante": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { - "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": { - "account_number": "7511" - }, - "Droits d'auteur et de reproduction": { - "account_number": "7516" - }, - "Autres droits et valeurs similaires": { - "account_number": "7518" - }, - "account_number": "751" - }, - "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": { - "account_number": "752" - }, - "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants...": { - "account_number": "753" - }, - "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": { - "account_number": "754" - }, - "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun": { - "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": { - "account_number": "7551" - }, - "Quote-part de b\u00e9n\u00e9fice attribu\u00e9 (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": { - "account_number": "7555" - }, - "account_number": "755" - }, - "Gains de change sur cr\u00e9ances et dettes commerciales": { - "account_number": "756" - }, - "Produits divers de gestion courante": { - "account_number": "758" - }, - "account_number": "75" - }, - "Produits financiers": { - "Produits de participations": { - "Revenus des titres de participation": { - "account_number": "7611" - }, - "Produits de la fiducie, r\u00e9sultat de la p\u00e9riode": { - "account_number": "7612" - }, - "Revenus sur autres formes de participation": { - "account_number": "7616" - }, - "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": { - "account_number": "7617" - }, - "account_number": "761" - }, - "Produits des autres immobilisations financi\u00e8res": { - "Revenus des titres immobilis\u00e9s": { - "account_number": "7621" - }, - "Revenus des pr\u00eats": { - "account_number": "7626" - }, - "Revenus des cr\u00e9ances immobilis\u00e9es": { - "account_number": "7627" - }, - "account_number": "762" - }, - "Revenus des autres cr\u00e9ances": { - "Revenus des cr\u00e9ances commerciales": { - "account_number": "7631" - }, - "Revenus des cr\u00e9ances diverses": { - "account_number": "7638" - }, - "account_number": "763" - }, - "Revenus des valeurs mobili\u00e8res de placement": { - "account_number": "764" - }, - "Escomptes obtenus": { - "account_number": "765" - }, - "Gains de change financi\u00e8res": { - "account_type": "Round Off", - "account_number": "766" - }, - "Produits nets sur cessions de valeurs mobili\u00e8res de placement": { - "account_number": "767" - }, - "Autres produits financiers": { - "account_number": "768" - }, - "account_number": "76" - }, - "Produits exceptionnels": { - "Produits exceptionnels sur op\u00e9rations de gestion": { - "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": { - "account_number": "7711" - }, - "Lib\u00e9ralit\u00e9s re\u00e7ues": { - "account_number": "7713" - }, - "Rentr\u00e9es sur cr\u00e9ances amorties": { - "account_number": "7714" - }, - "Subventions d'\u00e9quilibre": { - "account_number": "7715" - }, - "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": { - "account_number": "7717" - }, - "Autres produits exceptionnels sur op\u00e9rations de gestion": { - "account_number": "7718" - }, - "account_number": "771" - }, - "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les Produits sur exercices ant\u00e9rieurs)": { - "account_number": "772" - }, - "Op\u00e9rations de constitution ou liquidation des fiducies": { - "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": { - "account_number": "7741" - }, - "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": { - "account_number": "7742" - }, - "account_number": "774" - }, - "Produits des cessions d'\u00e9l\u00e9ments d'actif": { - "Immobilisations incorporelles": { - "account_number": "7751" - }, - "Immobilisations corporelles": { - "account_number": "7752" - }, - "Immobilisations financi\u00e8res": { - "account_number": "7756" - }, - "Autres \u00e9l\u00e9ments d'actif": { - "account_number": "7758" - }, - "account_number": "775" - }, - "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": { - "account_number": "777" - }, - "Autres produits exceptionnels": { - "Bonis provenant de clauses d'indexation": { - "account_number": "7781" - }, - "Lots": { - "account_number": "7782" - }, - "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": { - "account_number": "7783" - }, - "Produits exceptionnels divers": { - "account_number": "7788" - }, - "account_number": "778" - }, - "account_number": "77" - }, - "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": { - "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": { - "Reprises sur amortissements des immobilisations incorporelles et corporelles": { - "Immobilisations incorporelles": { - "account_number": "78111" - }, - "Immobilisations corporelles": { - "account_number": "78112" - }, - "account_number": "7811" - }, - "Reprises sur provisions d'exploitation": { - "account_number": "7815" - }, - "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles": { - "Immobilisations incorporelles": { - "account_number": "78161" - }, - "Immobilisations corporelles": { - "account_number": "78162" - }, - "account_number": "7816" - }, - "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": { - "Stocks et en-cours": { - "account_number": "78173" - }, - "Cr\u00e9ances": { - "account_number": "78174" - }, - "account_number": "7817" - }, - "account_number": "781" - }, - "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": { - "Reprises sur provisions financi\u00e8res": { - "account_number": "7865" - }, - "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { - "Immobilisations financi\u00e8res": { - "account_number": "78662" - }, - "Valeurs mobili\u00e8res de placement": { - "account_number": "78665" - }, - "account_number": "7866" - }, - "account_number": "786" - }, - "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": { - "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": { - "Amortissements d\u00e9rogatoires": { - "account_number": "78725" - }, - "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": { - "account_number": "78726" - }, - "Plus-values r\u00e9investies": { - "account_number": "78727" - }, - "account_number": "7872" - }, - "Reprises sur provisions r\u00e9glement\u00e9es (stocks)": { - "account_number": "7873" - }, - "Reprises sur autres provisions r\u00e9glement\u00e9es": { - "account_number": "7874" - }, - "Reprises sur provisions exceptionnelles": { - "account_number": "7875" - }, - "Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": { - "account_number": "7876" - }, - "account_number": "787" - }, - "account_number": "78" - }, - "Transferts de charges": { - "Transferts de charges d'exploitation": { - "account_number": "791" - }, - "Transferts de charges financi\u00e8res": { - "account_number": "796" - }, - "Transferts de charges exceptionnelles": { - "account_number": "797" - }, - "account_number": "79" - }, - "account_number": "7" - } - } -}