.
{
"1": {
"code": "1",
"nom": "Classe 1 \u2014 Comptes de capitaux (Fonds propres, emprunts et dettes assimil\u00e9s)",
"parent": "0",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"10": {
"code": "10",
"nom": "FONDS PROPRES ET R\u00c9SERVES",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"102": {
"code": "102",
"nom": "Fonds propres sans droit de reprise",
"parent": "10",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1021": {
"code": "1021",
"nom": "Premi\u00e8re situation nette etablie",
"parent": "102",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1022": {
"code": "1022",
"nom": "Fonds statutaires",
"parent": "102",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1023": {
"code": "1023",
"nom": "Dotations non consomptibles",
"parent": "102",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"10231": {
"code": "10231",
"nom": "Dotations non consomptibles initiales",
"parent": "1023",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"10232": {
"code": "10232",
"nom": "Dotations non consomptibles compl\u00e9mentaires",
"parent": "1023",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1024": {
"code": "1024",
"nom": "Autres fonds propres sans droit de reprise",
"parent": "102",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"103": {
"code": "103",
"nom": "Fonds propres avec droit de reprise",
"parent": "10",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1032": {
"code": "1032",
"nom": "Fonds statutaires",
"parent": "103",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1034": {
"code": "1034",
"nom": "Autres fonds propres avec droit de reprise",
"parent": "103",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"105": {
"code": "105",
"nom": "\u00c9carts de r\u00e9\u00e9valuation",
"parent": "10",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1051": {
"code": "1051",
"nom": "\u00c9carts de r\u00e9\u00e9valuation sur des biens sans droit de reprise",
"parent": "105",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1052": {
"code": "1052",
"nom": "\u00c9carts de r\u00e9\u00e9valuation sur des biens avec droit de reprise",
"parent": "105",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"106": {
"code": "106",
"nom": "R\u00e9serves",
"parent": "10",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1063": {
"code": "1063",
"nom": "R\u00e9serves statutaires ou contractuelles",
"parent": "106",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1064": {
"code": "1064",
"nom": "R\u00e9serves r\u00e9glement\u00e9es",
"parent": "106",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1068": {
"code": "1068",
"nom": "R\u00e9serves pour projet de l'entit\u00e9",
"parent": "106",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"108": {
"code": "108",
"nom": "Dotations consomptibles",
"parent": "10",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1081": {
"code": "1081",
"nom": "Dotations consomptibles",
"parent": "108",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1082": {
"code": "1082",
"nom": "Dotations consomptibles inscrites au compte de r\u00e9sultat",
"parent": "108",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"11": {
"code": "11",
"nom": "REPORT \u00c0 NOUVEAU",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"110": {
"code": "110",
"nom": "Report \u00e0 nouveau (Solde cr\u00e9diteur)",
"parent": "11",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"119": {
"code": "119",
"nom": "Report \u00e0 nouveau (Solde d\u00e9biteur)",
"parent": "11",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"12": {
"code": "12",
"nom": "R\u00c9SULTAT NET DE L'EXERCICE",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"120": {
"code": "120",
"nom": "R\u00e9sultat de l'exercice (exc\u00e9dent)",
"parent": "12",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"129": {
"code": "129",
"nom": "R\u00e9sultat de l'exercice (d\u00e9ficit)",
"parent": "12",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"13": {
"code": "13",
"nom": "SUBVENTIONS D'INVESTISSEMENT AFFECT\u00c9ES A DES BIENS NON RENOUVELABLES",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"131": {
"code": "131",
"nom": "Subventions d'investissement (renouvelables)",
"parent": "13",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"139": {
"code": "139",
"nom": "Subventions d'investissement inscrites au compte de r\u00e9sultat",
"parent": "13",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"14": {
"code": "14",
"nom": "PROVISIONS REGLEMENT\u00c9ES",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"15": {
"code": "15",
"nom": "PROVISIONS",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"151": {
"code": "151",
"nom": "Provisions pour risques",
"parent": "15",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"152": {
"code": "152",
"nom": "Provisions pour charges sur legs ou donations",
"parent": "15",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"157": {
"code": "157",
"nom": "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices",
"parent": "15",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"158": {
"code": "158",
"nom": "Autres provisions pour charges",
"parent": "15",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"16": {
"code": "16",
"nom": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"163": {
"code": "163",
"nom": "Autres emprunts obligataires",
"parent": "16",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1631": {
"code": "1631",
"nom": "Titres associatifs et assimil\u00e9s",
"parent": "163",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"164": {
"code": "164",
"nom": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dits",
"parent": "16",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"165": {
"code": "165",
"nom": "D\u00e9p\u00f4ts et cautionnements re\u00e7us",
"parent": "16",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"167": {
"code": "167",
"nom": "Emprunts et dettes assortis de conditions particuli\u00e8res",
"parent": "16",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"168": {
"code": "168",
"nom": "Autres emprunts et dettes assimil\u00e9es",
"parent": "16",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"17": {
"code": "17",
"nom": "DETTES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"18": {
"code": "18",
"nom": "COMPTES DE LIAISON DES \u00c9TABLISSEMENTS",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"181": {
"code": "181",
"nom": "Apports permanents entre si\u00e8ge social et \u00e9tablissements",
"parent": "18",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"185": {
"code": "185",
"nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements et si\u00e8ge social",
"parent": "18",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"186": {
"code": "186",
"nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
"parent": "18",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"187": {
"code": "187",
"nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
"parent": "18",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"19": {
"code": "19",
"nom": "FONDS D\u00c9DI\u00c9S OU REPORT\u00c9S",
"parent": "1",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"191": {
"code": "191",
"nom": "Fonds report\u00e9s li\u00e9s aux legs ou donations",
"parent": "19",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1911": {
"code": "1911",
"nom": "Legs ou donations",
"parent": "191",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"1912": {
"code": "1912",
"nom": "Donations temporaires d'usufruit",
"parent": "191",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"194": {
"code": "194",
"nom": "Fonds d\u00e9di\u00e9s sur subventions d'exploitation",
"parent": "19",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"195": {
"code": "195",
"nom": "Fonds d\u00e9di\u00e9s sur contributions financi\u00e8res d'autres organismes",
"parent": "19",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"196": {
"code": "196",
"nom": "Fonds d\u00e9di\u00e9s sur ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public",
"parent": "19",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"197": {
"code": "197",
"nom": "Fonds d\u00e9di\u00e9s sur legs et donations affect\u00e9s (supprim\u00e9 ?)",
"parent": "19",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"198": {
"code": "198",
"nom": "Exc\u00e9dent disponible apr\u00e8s affectation au projet associatif (supprim\u00e9 ?)",
"parent": "19",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"199": {
"code": "199",
"nom": "Reprise des fonds affect\u00e9s au projet associatif (supprim\u00e9 ?)",
"parent": "19",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"2": {
"code": "2",
"nom": "Classe 2 \u2014 Comptes d'immobilisations",
"parent": "0",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"20": {
"code": "20",
"nom": "IMMOBILISATIONS INCORPORELLES",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"200": {
"code": "200",
"nom": "Immobilisations incorporelles",
"parent": "20",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"204": {
"code": "204",
"nom": "Donations temporaires d'usufruit",
"parent": "20",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"21": {
"code": "21",
"nom": "IMMOBILISATIONS CORPORELLES",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"210": {
"code": "210",
"nom": "Investissements",
"parent": "21",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"22": {
"code": "22",
"nom": "IMMOBILISATIONS GREV\u00c9ES DE DROITS",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"228": {
"code": "228",
"nom": "Immobilisations grev\u00e9es de droits",
"parent": "22",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"229": {
"code": "229",
"nom": "Droits des propri\u00e9taires",
"parent": "22",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"23": {
"code": "23",
"nom": "IMMOBILISATIONS EN COURS",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"231": {
"code": "231",
"nom": "Immobilisations corporelles en cours",
"parent": "23",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"238": {
"code": "238",
"nom": "Avances et acomptes vers\u00e9s sur commande d'immobilisations corporelles",
"parent": "23",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"24": {
"code": "24",
"nom": "Biens re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"26": {
"code": "26",
"nom": "PARTICIPATIONS ET CR\u00c9ANCES RATTACH\u00c9ES A DES PARTICIPATIONS",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"261": {
"code": "261",
"nom": "Titres de participation",
"parent": "26",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"27": {
"code": "27",
"nom": "AUTRES IMMOBILISATIONS FINANCI\u00c8RES",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"270": {
"code": "270",
"nom": "Participations financi\u00e8res",
"parent": "27",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"274": {
"code": "274",
"nom": "Pr\u00eats",
"parent": "27",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"2742": {
"code": "2742",
"nom": "Pr\u00eats aux partenaires",
"parent": "274",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"275": {
"code": "275",
"nom": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s",
"parent": "27",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"28": {
"code": "28",
"nom": "AMORTISSEMENTS DES IMMOBILISATIONS",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"280": {
"code": "280",
"nom": "Amortissements des immobilisations incorporelles",
"parent": "28",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"2804": {
"code": "2804",
"nom": "Donations temporaires d'usufruit",
"parent": "280",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"281": {
"code": "281",
"nom": "Amortissements des immobilisations corporelles",
"parent": "28",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"29": {
"code": "29",
"nom": "D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS",
"parent": "2",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"290": {
"code": "290",
"nom": "D\u00e9pr\u00e9ciation des immobilisations incorporelles",
"parent": "29",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"291": {
"code": "291",
"nom": "D\u00e9pr\u00e9ciation des immobilisations corporelles",
"parent": "29",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"294": {
"code": "294",
"nom": "D\u00e9pr\u00e9ciations des biens re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s",
"parent": "29",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"3": {
"code": "3",
"nom": "Classe 3 \u2014 Comptes de stocks",
"parent": "0",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"31": {
"code": "31",
"nom": "MATIERES PREMIERES ET FOURNITURES",
"parent": "3",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"311": {
"code": "311",
"nom": "Mati\u00e8res",
"parent": "31",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"317": {
"code": "317",
"nom": "Fournitures",
"parent": "31",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"32": {
"code": "32",
"nom": "AUTRES APPROVISIONNEMENTS",
"parent": "3",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"321": {
"code": "321",
"nom": "Mati\u00e8res consommables",
"parent": "32",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"322": {
"code": "322",
"nom": "Fournitures consommables",
"parent": "32",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"33": {
"code": "33",
"nom": "EN-COURS DE PRODUCTION DE BIENS",
"parent": "3",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"331": {
"code": "331",
"nom": "Produits en cours",
"parent": "33",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"335": {
"code": "335",
"nom": "Travaux en cours",
"parent": "33",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"34": {
"code": "34",
"nom": "EN-COURS DE PRODUCTION DE SERVICES",
"parent": "3",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"35": {
"code": "35",
"nom": "STOCKS DE PRODUITS",
"parent": "3",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"351": {
"code": "351",
"nom": "Produits interm\u00e9diaires",
"parent": "35",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"355": {
"code": "355",
"nom": "Produits finis",
"parent": "35",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"358": {
"code": "358",
"nom": "Produits r\u00e9siduels",
"parent": "35",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"3581": {
"code": "3581",
"nom": "D\u00e9chets",
"parent": "358",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"3585": {
"code": "3585",
"nom": "Rebuts",
"parent": "358",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"3586": {
"code": "3586",
"nom": "Mati\u00e8re de r\u00e9cup\u00e9ration",
"parent": "358",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"37": {
"code": "37",
"nom": "STOCKS DE MARCHANDISES",
"parent": "3",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"370": {
"code": "370",
"nom": "Autres stocks de marchandises",
"parent": "37",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"39": {
"code": "39",
"nom": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES STOCKS ET EN-COURS",
"parent": "3",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"391": {
"code": "391",
"nom": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res et fournitures",
"parent": "39",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4": {
"code": "4",
"nom": "Classe 4 \u2014 Comptes de tiers",
"parent": "0",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"40": {
"code": "40",
"nom": "FOURNISSEURS ET COMPTES RATTACH\u00c9S",
"parent": "4",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"401": {
"code": "401",
"nom": "Fournisseurs",
"parent": "40",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4010": {
"code": "4010",
"nom": "Autres fournisseurs",
"parent": "401",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"408": {
"code": "408",
"nom": "Fournisseurs - Factures non parvenues",
"parent": "40",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"409": {
"code": "409",
"nom": "Avances aux fournisseurs",
"parent": "40",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"41": {
"code": "41",
"nom": "CLIENTS, ADH\u00c9RENTS, USAGERS ET COMPTES RATTACH\u00c9S",
"parent": "4",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"411": {
"code": "411",
"nom": "Usagers",
"parent": "41",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4110": {
"code": "4110",
"nom": "Autres usagers",
"parent": "411",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"419": {
"code": "419",
"nom": "Avances aux usagers",
"parent": "41",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"42": {
"code": "42",
"nom": "PERSONNEL ET COMPTES RATTACH\u00c9S",
"parent": "4",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"421": {
"code": "421",
"nom": "Personnel - R\u00e9mun\u00e9rations dues",
"parent": "42",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4210": {
"code": "4210",
"nom": "Autres membres du personnel",
"parent": "421",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"425": {
"code": "425",
"nom": "Personnel - Avances et acomptes",
"parent": "42",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"428": {
"code": "428",
"nom": "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir",
"parent": "42",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"43": {
"code": "43",
"nom": "S\u00c9CURIT\u00c9 SOCIALE ET AUTRES ORGANISMES SOCIAUX",
"parent": "4",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"430": {
"code": "430",
"nom": "Dettes et cr\u00e9dits envers les organismes sociaux",
"parent": "43",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"431": {
"code": "431",
"nom": "S\u00e9curit\u00e9 sociale",
"parent": "43",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"437": {
"code": "437",
"nom": "Autres organismes sociaux",
"parent": "43",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4372": {
"code": "4372",
"nom": "Mutuelles",
"parent": "437",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4373": {
"code": "4373",
"nom": "Caisse de retraite et de pr\u00e9voyance",
"parent": "437",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4374": {
"code": "4374",
"nom": "Caisse d'allocations de ch\u00f4mage - P\u00f4le emploi",
"parent": "437",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4375": {
"code": "4375",
"nom": "AGESSA",
"parent": "437",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4378": {
"code": "4378",
"nom": "Autres organismes sociaux - Divers",
"parent": "437",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"438": {
"code": "438",
"nom": "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir",
"parent": "43",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4382": {
"code": "4382",
"nom": "Charges sociales sur cong\u00e9s \u00e0 payer",
"parent": "438",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4386": {
"code": "4386",
"nom": "Autres charges \u00e0 payer",
"parent": "438",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4387": {
"code": "4387",
"nom": "Produits \u00e0 recevoir",
"parent": "438",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"439": {
"code": "439",
"nom": "Avances aupr\u00e8s des organismes sociaux",
"parent": "43",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"44": {
"code": "44",
"nom": "\u00c9TAT ET AUTRES COLLECTIVIT\u00c9S PUBLIQUES",
"parent": "4",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"441": {
"code": "441",
"nom": "\u00c9tat - Subventions \u00e0 recevoir",
"parent": "44",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4411": {
"code": "4411",
"nom": "Subventions d'investissement",
"parent": "441",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4417": {
"code": "4417",
"nom": "Subventions d'exploitation",
"parent": "441",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4418": {
"code": "4418",
"nom": "Subventions d'\u00e9quilibre",
"parent": "441",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4419": {
"code": "4419",
"nom": "Avances sur subventions",
"parent": "441",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"442": {
"code": "442",
"nom": "\u00c9tat - Imp\u00f4ts et taxes recouvrables sur des tiers",
"parent": "44",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"444": {
"code": "444",
"nom": "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices",
"parent": "44",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"445": {
"code": "445",
"nom": "\u00c9tat - Taxes sur le chiffre d'affaires",
"parent": "44",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4455": {
"code": "4455",
"nom": "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser",
"parent": "445",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44551": {
"code": "44551",
"nom": "TVA \u00e0 d\u00e9caisser",
"parent": "4455",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44558": {
"code": "44558",
"nom": "Taxes assimil\u00e9es \u00e0 la TVA",
"parent": "4455",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4456": {
"code": "4456",
"nom": "Taxes sur le chiffre d'affaires d\u00e9ductibles",
"parent": "445",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44562": {
"code": "44562",
"nom": "TVA sur immobilisations",
"parent": "4456",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44566": {
"code": "44566",
"nom": "TVA sur autres biens et services",
"parent": "4456",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4457": {
"code": "4457",
"nom": "Taxes sur le chiffre d'affaires collect\u00e9es par l'association",
"parent": "445",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"4458": {
"code": "4458",
"nom": "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente",
"parent": "445",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44581": {
"code": "44581",
"nom": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
"parent": "4458",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44582": {
"code": "44582",
"nom": "Acomptes - R\u00e9gime du forfait",
"parent": "4458",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44583": {
"code": "44583",
"nom": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
"parent": "4458",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44584": {
"code": "44584",
"nom": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
"parent": "4458",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44586": {
"code": "44586",
"nom": "Taxes sur le chiffre d'affaires sur factures non parvenues",
"parent": "4458",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"44587": {
"code": "44587",
"nom": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
"parent": "4458",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"447": {
"code": "447",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
"parent": "44",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4471": {
"code": "4471",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Administration des imp\u00f4ts)",
"parent": "447",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"44711": {
"code": "44711",
"nom": "Taxe sur les salaires",
"parent": "4471",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"44713": {
"code": "44713",
"nom": "Participation des employeurs \u00e0 la formation professionnelle continue",
"parent": "4471",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"44714": {
"code": "44714",
"nom": "Cotisation par d\u00e9faut d'investissement obligatoire dans la construction",
"parent": "4471",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"44718": {
"code": "44718",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
"parent": "4471",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4473": {
"code": "4473",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Autres organismes)",
"parent": "447",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"44733": {
"code": "44733",
"nom": "Participation des employeurs \u00e0 la formation professionnelle continue",
"parent": "4473",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"44734": {
"code": "44734",
"nom": "Participation des employeurs \u00e0 l'effort de construction (versements \u00e0 fonds perdus)",
"parent": "4473",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4475": {
"code": "4475",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Administration des imp\u00f4ts)",
"parent": "447",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4477": {
"code": "4477",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Autres organismes)",
"parent": "447",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"448": {
"code": "448",
"nom": "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir",
"parent": "44",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4482": {
"code": "4482",
"nom": "Charges fiscales sur cong\u00e9s \u00e0 payer",
"parent": "448",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4486": {
"code": "4486",
"nom": "Autres charges \u00e0 payer",
"parent": "448",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4487": {
"code": "4487",
"nom": "Produits \u00e0 recevoir",
"parent": "448",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"449": {
"code": "449",
"nom": "Avances aupr\u00e8s de l'\u00e9tat et des collectivit\u00e9s publiques",
"parent": "44",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"45": {
"code": "45",
"nom": "CONF\u00c9D\u00c9RATION, F\u00c9D\u00c9RATION, UNIONS, ENTIT\u00c9S AFFILI\u00c9ES",
"parent": "4",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"451": {
"code": "451",
"nom": "Conf\u00e9d\u00e9ration, f\u00e9d\u00e9ration et associations affili\u00e9es - Compte courant",
"parent": "45",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"455": {
"code": "455",
"nom": "Partenaires - Comptes courants",
"parent": "45",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"46": {
"code": "46",
"nom": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS",
"parent": "4",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"461": {
"code": "461",
"nom": "Cr\u00e9ances re\u00e7ues par legs ou donations",
"parent": "46",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"466": {
"code": "466",
"nom": "Dettes des legs ou donations",
"parent": "46",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"467": {
"code": "467",
"nom": "Autres comptes d\u00e9biteurs et cr\u00e9diteurs",
"parent": "46",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"468": {
"code": "468",
"nom": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir",
"parent": "46",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"4681": {
"code": "4681",
"nom": "Frais des b\u00e9n\u00e9voles",
"parent": "468",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"4686": {
"code": "4686",
"nom": "Charges \u00e0 payer",
"parent": "468",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"4687": {
"code": "4687",
"nom": "Produits \u00e0 recevoir",
"parent": "468",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"47": {
"code": "47",
"nom": "COMPTES TRANSITOIRES OU D'ATTENTE",
"parent": "4",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"471": {
"code": "471",
"nom": "Recettes \u00e0 classer",
"parent": "47",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"472": {
"code": "472",
"nom": "D\u00e9penses \u00e0 classer et \u00e0 r\u00e9gulariser",
"parent": "47",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"48": {
"code": "48",
"nom": "COMPTES DE R\u00c9GULARISATION",
"parent": "4",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"481": {
"code": "481",
"nom": "Charges \u00e0 r\u00e9partir sur plusieurs exercices",
"parent": "48",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"486": {
"code": "486",
"nom": "Charges constat\u00e9es d'avance",
"parent": "48",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"487": {
"code": "487",
"nom": "Produits constat\u00e9s d'avance",
"parent": "48",
"position": 1,
"plan_comptable": 1,
"desactive": 0
},
"49": {
"code": "49",
"nom": "D\u00c9PR\u00c9CIATION DES COMPTES DE TIERS",
"parent": "4",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"491": {
"code": "491",
"nom": "D\u00e9pr\u00e9ciation des comptes clients",
"parent": "49",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"496": {
"code": "496",
"nom": "D\u00e9pr\u00e9ciation des comptes d\u00e9biteurs divers",
"parent": "49",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"5": {
"code": "5",
"nom": "Classe 5 \u2014 Comptes financiers",
"parent": "0",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"50": {
"code": "50",
"nom": "VALEURS MOBILI\u00c8RES DE PLACEMENT",
"parent": "5",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"51": {
"code": "51",
"nom": "BANQUES, \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S",
"parent": "5",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"511": {
"code": "511",
"nom": "Valeurs \u00e0 l'encaissement",
"parent": "51",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"5112": {
"code": "5112",
"nom": "Ch\u00e8ques \u00e0 encaisser",
"parent": "511",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"5115": {
"code": "5115",
"nom": "Paiements par carte \u00e0 encaisser",
"parent": "511",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"512": {
"code": "512",
"nom": "Banques",
"parent": "51",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"53": {
"code": "53",
"nom": "CAISSE",
"parent": "5",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"530": {
"code": "530",
"nom": "Caisse",
"parent": "53",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"54": {
"code": "54",
"nom": "R\u00c9GIES D'AVANCES ET ACCR\u00c9DITIFS",
"parent": "5",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"58": {
"code": "58",
"nom": "VIREMENTS INTERNES",
"parent": "5",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"59": {
"code": "59",
"nom": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES COMPTES FINANCIERS",
"parent": "5",
"position": 2,
"plan_comptable": 1,
"desactive": 0
},
"6": {
"code": "6",
"nom": "Classe 6 \u2014 Comptes de charges",
"parent": "0",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"60": {
"code": "60",
"nom": "ACHATS",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"601": {
"code": "601",
"nom": "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res et fournitures",
"parent": "60",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"602": {
"code": "602",
"nom": "Achats stock\u00e9s - Autres approvisionnements",
"parent": "60",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"604": {
"code": "604",
"nom": "Achat d'\u00e9tudes et prestations de services",
"parent": "60",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"606": {
"code": "606",
"nom": "Achats non stock\u00e9s de mati\u00e8res et fournitures",
"parent": "60",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6061": {
"code": "6061",
"nom": "Fournitures non stockables (eau, \u00e9nergie...)",
"parent": "606",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6063": {
"code": "6063",
"nom": "Fournitures d'entretien et de petit \u00e9quipement",
"parent": "606",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6064": {
"code": "6064",
"nom": "Fournitures administratives",
"parent": "606",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6068": {
"code": "6068",
"nom": "Autres mati\u00e8res et fournitures",
"parent": "606",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"607": {
"code": "607",
"nom": "Achats de marchandises",
"parent": "60",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"61": {
"code": "61",
"nom": "SERVICES EXT\u00c9RIEURS",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"611": {
"code": "611",
"nom": "Sous-traitance g\u00e9n\u00e9rale",
"parent": "61",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"612": {
"code": "612",
"nom": "Redevances de cr\u00e9dit-bail",
"parent": "61",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"613": {
"code": "613",
"nom": "Locations",
"parent": "61",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"614": {
"code": "614",
"nom": "Charges locatives et de co-propri\u00e9t\u00e9",
"parent": "61",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"615": {
"code": "615",
"nom": "Entretiens et r\u00e9parations",
"parent": "61",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"616": {
"code": "616",
"nom": "Primes d'assurance",
"parent": "61",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"618": {
"code": "618",
"nom": "Divers",
"parent": "61",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"62": {
"code": "62",
"nom": "AUTRES SERVICES EXT\u00c9RIEURS",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"621": {
"code": "621",
"nom": "Personnel ext\u00e9rieur \u00e0 l'association",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"622": {
"code": "622",
"nom": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6226": {
"code": "6226",
"nom": "Honoraires",
"parent": "622",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6227": {
"code": "6227",
"nom": "Frais d'actes et de contentieux",
"parent": "622",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6228": {
"code": "6228",
"nom": "Divers",
"parent": "622",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"623": {
"code": "623",
"nom": "Publicit\u00e9, publications, relations publiques",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"624": {
"code": "624",
"nom": "Transports de biens et transports collectifs du personnel",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"625": {
"code": "625",
"nom": "D\u00e9placements, missions et r\u00e9ceptions",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"626": {
"code": "626",
"nom": "Frais postaux et de t\u00e9l\u00e9communications",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"627": {
"code": "627",
"nom": "Services bancaires et assimil\u00e9s",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"628": {
"code": "628",
"nom": "Divers",
"parent": "62",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"63": {
"code": "63",
"nom": "IMP\u00d4TS, TAXES ET VERSEMENTS ASSIMIL\u00c9S",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"631": {
"code": "631",
"nom": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (Administration des imp\u00f4ts)",
"parent": "63",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6311": {
"code": "6311",
"nom": "Taxes sur les salaires",
"parent": "631",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6313": {
"code": "6313",
"nom": "Participations des employeurs \u00e0 la formation professionnelle continue",
"parent": "631",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"635": {
"code": "635",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Administration des imp\u00f4ts)",
"parent": "63",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6351": {
"code": "6351",
"nom": "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)",
"parent": "635",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6353": {
"code": "6353",
"nom": "Imp\u00f4ts indirects",
"parent": "635",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"637": {
"code": "637",
"nom": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (Autres organismes)",
"parent": "63",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"64": {
"code": "64",
"nom": "CHARGES DE PERSONNEL",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"641": {
"code": "641",
"nom": "R\u00e9mun\u00e9rations du personnel",
"parent": "64",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"643": {
"code": "643",
"nom": "R\u00e9mun\u00e9rations du personnel artistique et assimil\u00e9s",
"parent": "64",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"645": {
"code": "645",
"nom": "Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance",
"parent": "64",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"647": {
"code": "647",
"nom": "Autres charges sociales",
"parent": "64",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"648": {
"code": "648",
"nom": "Autres charges de personnel",
"parent": "64",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"65": {
"code": "65",
"nom": "AUTRES CHARGES DE GESTION COURANTE",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"652": {
"code": "652",
"nom": "Licences f\u00e9d\u00e9rales",
"parent": "652",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"653": {
"code": "653",
"nom": "Charges de la g\u00e9n\u00e9rosit\u00e9 du public",
"parent": "65",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6531": {
"code": "6531",
"nom": "Autres charges sur legs ou donations",
"parent": "653",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"657": {
"code": "657",
"nom": "Aides financi\u00e8res",
"parent": "65",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6571": {
"code": "6571",
"nom": "Aides financi\u00e8res octroy\u00e9es",
"parent": "657",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6572": {
"code": "6572",
"nom": "Quotes-parts de g\u00e9n\u00e9rosit\u00e9 revers\u00e9e",
"parent": "657",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"658": {
"code": "658",
"nom": "Charges diverses de gestion courante",
"parent": "65",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"66": {
"code": "66",
"nom": "CHARGES FINANCI\u00c8RES",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"661": {
"code": "661",
"nom": "Charges d'int\u00e9r\u00eats",
"parent": "66",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"67": {
"code": "67",
"nom": "CHARGES EXCEPTIONNELLES",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"671": {
"code": "671",
"nom": "Charges exceptionnelles sur op\u00e9rations de gestion",
"parent": "67",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6713": {
"code": "6713",
"nom": "Dons, lib\u00e9ralit\u00e9s",
"parent": "671",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"673": {
"code": "673",
"nom": "Apports ou affectations en num\u00e9raire",
"parent": "67",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"675": {
"code": "675",
"nom": "Valeurs comptables des \u00e9l\u00e9ments d'actifs c\u00e9d\u00e9s",
"parent": "67",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6754": {
"code": "6754",
"nom": "Immobilisations re\u00e7ues par legs ou donations",
"parent": "675",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"678": {
"code": "678",
"nom": "Autres charges exceptionnelles",
"parent": "67",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6788": {
"code": "6788",
"nom": "Charges exceptionnelles diverses",
"parent": "678",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"68": {
"code": "68",
"nom": "DOTATIONS AUX AMORTISSEMENTS, D\u00c9PR\u00c9CIATIONS, PROVISIONS ET ENGAGEMENTS",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"681": {
"code": "681",
"nom": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation",
"parent": "68",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6811": {
"code": "6811",
"nom": "Dotations aux amortissements des immobilisations incorporelles et corporelles",
"parent": "681",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"68111": {
"code": "68111",
"nom": "Immobilisations incorporelles",
"parent": "6811",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"68112": {
"code": "68112",
"nom": "Immobilisations corporelles",
"parent": "6811",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6816": {
"code": "6816",
"nom": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles",
"parent": "681",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"68164": {
"code": "68164",
"nom": "Dotations pour d\u00e9pr\u00e9ciations d'actifs re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s",
"parent": "6816",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"686": {
"code": "686",
"nom": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res",
"parent": "68",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"689": {
"code": "689",
"nom": "Reports en fonds d\u00e9di\u00e9s",
"parent": "68",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6891": {
"code": "6891",
"nom": "Reports en fonds report\u00e9s",
"parent": "689",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6894": {
"code": "6894",
"nom": "Reports en fonds d\u00e9di\u00e9s sur subventions d'exploitation",
"parent": "689",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6895": {
"code": "6895",
"nom": "Reports en fonds d\u00e9di\u00e9s sur contributions financi\u00e8res d'autres organismes",
"parent": "689",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"6896": {
"code": "6896",
"nom": "Reports en fonds d\u00e9di\u00e9s sur ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public",
"parent": "689",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"69": {
"code": "69",
"nom": "PARTICIPATION DES SALARI\u00c9S - IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES ET ASSIMIL\u00c9S",
"parent": "6",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"695": {
"code": "695",
"nom": "Imp\u00f4ts sur les soci\u00e9t\u00e9s (y compris imp\u00f4ts sur les soci\u00e9t\u00e9s des personnes morales non lucratives)",
"parent": "69",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"7": {
"code": "7",
"nom": "Classe 7 \u2014 Comptes de produits",
"parent": "0",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"70": {
"code": "70",
"nom": "VENTES DE PRODUITS FABRIQU\u00c9S, PRESTATIONS DE SERVICES, MARCHANDISES",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"701": {
"code": "701",
"nom": "Ventes de produits finis",
"parent": "70",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"706": {
"code": "706",
"nom": "Ventes de prestations de services",
"parent": "70",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7063": {
"code": "7063",
"nom": "Parrainages",
"parent": "706",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"707": {
"code": "707",
"nom": "Ventes de marchandises",
"parent": "70",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7073": {
"code": "7073",
"nom": "Ventes de dons en nature",
"parent": "707",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"708": {
"code": "708",
"nom": "Produits des activit\u00e9s annexes",
"parent": "70",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"71": {
"code": "71",
"nom": "PRODUCTION STOCK\u00c9E (OU D\u00c9STOCKAGE)",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"72": {
"code": "72",
"nom": "PRODUCTION IMMOBILIS\u00c9E",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"73": {
"code": "73",
"nom": "CONCOURS PUBLICS",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"74": {
"code": "74",
"nom": "SUBVENTIONS D'EXPLOITATION",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"740": {
"code": "740",
"nom": "Subventions re\u00e7ues",
"parent": "74",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"75": {
"code": "75",
"nom": "AUTRES PRODUITS DE GESTION COURANTE",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"753": {
"code": "753",
"nom": "Versements des fondateurs ou consommation de la dotation",
"parent": "75",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7531": {
"code": "7531",
"nom": "Versements des fondateurs",
"parent": "753",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7532": {
"code": "7532",
"nom": "Quotes-parts de dotation consomptible vir\u00e9e au compte de r\u00e9sultat",
"parent": "753",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"754": {
"code": "754",
"nom": "Ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public",
"parent": "75",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7541": {
"code": "7541",
"nom": "Dons manuels",
"parent": "754",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"75411": {
"code": "75411",
"nom": "Dons manuels",
"parent": "7541",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"75412": {
"code": "75412",
"nom": "Abandons de frais par les b\u00e9n\u00e9voles",
"parent": "7541",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7542": {
"code": "7542",
"nom": "M\u00e9c\u00e9nats",
"parent": "754",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7543": {
"code": "7543",
"nom": "Legs, donations et assurances-vie",
"parent": "754",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"75431": {
"code": "75431",
"nom": "Assurances-vie",
"parent": "7543",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"75432": {
"code": "75432",
"nom": "Legs ou donations",
"parent": "7543",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"75433": {
"code": "75433",
"nom": "Autres produits sur legs ou donations",
"parent": "7543",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"755": {
"code": "755",
"nom": "Contributions financi\u00e8res",
"parent": "75",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7551": {
"code": "7551",
"nom": "Contributions financi\u00e8res d'autres organismes",
"parent": "755",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7552": {
"code": "7552",
"nom": "Quotes-parts de g\u00e9n\u00e9rosit\u00e9 re\u00e7ues",
"parent": "755",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"756": {
"code": "756",
"nom": "Cotisations",
"parent": "75",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7561": {
"code": "7561",
"nom": "Cotisations sans contrepartie",
"parent": "756",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7562": {
"code": "7562",
"nom": "Cotisations avec contrepartie",
"parent": "756",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"757": {
"code": "757",
"nom": "Gains de change sur cr\u00e9ances et dettes d'exploitation",
"parent": "75",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"758": {
"code": "758",
"nom": "Produits divers de gestion courante",
"parent": "75",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"758201": {
"code": "758201",
"nom": "Dons collect\u00e9s lors du concert du 12 mai",
"parent": "758",
"position": 4,
"plan_comptable": 1,
"desactive": 1
},
"7587": {
"code": "7587",
"nom": "Ventes de dons en nature",
"parent": "758",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7588": {
"code": "7588",
"nom": "Autres produits de la g\u00e9n\u00e9rosit\u00e9 du public",
"parent": "758",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"76": {
"code": "76",
"nom": "PRODUITS FINANCIERS",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"760": {
"code": "760",
"nom": "Produits financiers",
"parent": "76",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"77": {
"code": "77",
"nom": "PRODUITS EXCEPTIONNELS",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"771": {
"code": "771",
"nom": "Produits exceptionnels sur op\u00e9rations de gestion",
"parent": "77",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7713": {
"code": "7713",
"nom": "Lib\u00e9ralit\u00e9s re\u00e7ues",
"parent": "771",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7715": {
"code": "7715",
"nom": "Subventions d'\u00e9quilibre",
"parent": "771",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"775": {
"code": "775",
"nom": "Produits des cessions d'\u00e9l\u00e9ments d'actifs",
"parent": "77",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7754": {
"code": "7754",
"nom": "Immobilisations re\u00e7ues en legs ou donations destin\u00e9es \u00e0 \u00eatre c\u00e9d\u00e9es",
"parent": "775",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"778": {
"code": "778",
"nom": "Autres produits exceptionnels",
"parent": "77",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7780": {
"code": "7780",
"nom": "Manifestations diverses",
"parent": "778",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7788": {
"code": "7788",
"nom": "Produits exceptionnels divers",
"parent": "778",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"78": {
"code": "78",
"nom": "REPRISES SUR AMORTISSEMENTS, D\u00c9PR\u00c9CIATIONS ET PROVISIONS",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"781": {
"code": "781",
"nom": "Reprises sur amortissements des immobilisations d\u00e9pr\u00e9ciations et provisions",
"parent": "78",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7816": {
"code": "7816",
"nom": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles",
"parent": "781",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"78164": {
"code": "78164",
"nom": "Reprises sur d\u00e9pr\u00e9ciations d'actifs re\u00e7us par legs ou donations destin\u00e9s \u00e0 \u00eatre c\u00e9d\u00e9s",
"parent": "7816",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"789": {
"code": "789",
"nom": "Utilisations de fonds report\u00e9s et de fonds d\u00e9di\u00e9s",
"parent": "78",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7891": {
"code": "7891",
"nom": "Utilisations de fonds report\u00e9s",
"parent": "789",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7894": {
"code": "7894",
"nom": "Utilisations des fonds d\u00e9di\u00e9s sur subventions d'exploitation",
"parent": "789",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7895": {
"code": "7895",
"nom": "Utilisations des fonds d\u00e9di\u00e9s sur contributions financi\u00e8res d'autres organismes",
"parent": "789",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"7896": {
"code": "7896",
"nom": "Utilisations des fonds d\u00e9di\u00e9s sur ressources li\u00e9es \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public",
"parent": "789",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"79": {
"code": "79",
"nom": "TRANSFERT DE CHARGES",
"parent": "7",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"791": {
"code": "791",
"nom": "Transferts de charges d'exploitation",
"parent": "79",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"796": {
"code": "796",
"nom": "Transferts de charges financi\u00e8res",
"parent": "79",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"797": {
"code": "797",
"nom": "Transferts de charges exceptionnels",
"parent": "79",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"8": {
"code": "8",
"nom": "Classe 8 \u00ad\u2014 Comptes sp\u00e9ciaux",
"parent": "0",
"position": 12,
"plan_comptable": 1,
"desactive": 0
},
"86": {
"code": "86",
"nom": "EMPLOIS DES CONTRIBUTIONS VOLONTAIRES EN NATURE",
"parent": "8",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"860": {
"code": "860",
"nom": "Secours en nature",
"parent": "86",
"position": 12,
"plan_comptable": 1,
"desactive": 0
},
"861": {
"code": "861",
"nom": "Mise \u00e0 dispositions gratuites de biens",
"parent": "86",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"862": {
"code": "862",
"nom": "Prestations",
"parent": "86",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"864": {
"code": "864",
"nom": "Personnel b\u00e9n\u00e9vole",
"parent": "86",
"position": 8,
"plan_comptable": 1,
"desactive": 0
},
"87": {
"code": "87",
"nom": "CONTRIBUTIONS VOLONTAIRES EN NATURE",
"parent": "8",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"870": {
"code": "870",
"nom": "Dons en nature",
"parent": "87",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"871": {
"code": "871",
"nom": "Prestations en nature",
"parent": "87",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"875": {
"code": "875",
"nom": "B\u00e9n\u00e9volat",
"parent": "87",
"position": 4,
"plan_comptable": 1,
"desactive": 0
},
"89": {
"code": "89",
"nom": "BILAN",
"parent": "8",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"890": {
"code": "890",
"nom": "Bilan de cl\u00f4ture",
"parent": "89",
"position": 3,
"plan_comptable": 1,
"desactive": 0
},
"9": {
"code": "9",
"nom": "Classe 9 \u2014 Comptes analytiques",
"parent": "0",
"position": 12,
"plan_comptable": 1,
"desactive": 0
}
}