Artifact cc62980741186be854b47531b6ed61428f5cc7fb:

Attachment "plan_comptable_2020.json" to ticket [3c36bd75a1] added by bohwaz on 2019-11-29 21:39:05.
{
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        "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",
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        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
    "1064": {
        "code": "1064",
        "nom": "R\u00e9serves r\u00e9glement\u00e9es",
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        "plan_comptable": 1,
        "desactive": 0
    },
    "1068": {
        "code": "1068",
        "nom": "R\u00e9serves pour projet de l'entit\u00e9",
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        "desactive": 0
    },
    "108": {
        "code": "108",
        "nom": "Dotations consomptibles",
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    "1081": {
        "code": "1081",
        "nom": "Dotations consomptibles",
        "parent": "108",
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    },
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        "code": "1082",
        "nom": "Dotations consomptibles inscrites au compte de r\u00e9sultat",
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        "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)",
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    "119": {
        "code": "119",
        "nom": "Report \u00e0 nouveau (Solde d\u00e9biteur)",
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        "plan_comptable": 1,
        "desactive": 0
    },
    "12": {
        "code": "12",
        "nom": "R\u00c9SULTAT NET DE L'EXERCICE",
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        "plan_comptable": 1,
        "desactive": 0
    },
    "120": {
        "code": "120",
        "nom": "R\u00e9sultat de l'exercice (exc\u00e9dent)",
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        "plan_comptable": 1,
        "desactive": 0
    },
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        "code": "129",
        "nom": "R\u00e9sultat de l'exercice (d\u00e9ficit)",
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        "plan_comptable": 1,
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    },
    "13": {
        "code": "13",
        "nom": "SUBVENTIONS D'INVESTISSEMENT AFFECT\u00c9ES A DES BIENS NON RENOUVELABLES",
        "parent": "1",
        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
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        "code": "131",
        "nom": "Subventions d'investissement (renouvelables)",
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    },
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        "code": "139",
        "nom": "Subventions d'investissement inscrites au compte de r\u00e9sultat",
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        "desactive": 0
    },
    "14": {
        "code": "14",
        "nom": "PROVISIONS REGLEMENT\u00c9ES",
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        "plan_comptable": 1,
        "desactive": 0
    },
    "15": {
        "code": "15",
        "nom": "PROVISIONS",
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        "plan_comptable": 1,
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        "code": "151",
        "nom": "Provisions pour risques",
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        "position": 1,
        "plan_comptable": 1,
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    },
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        "code": "152",
        "nom": "Provisions pour charges sur legs ou donations",
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        "desactive": 0
    },
    "157": {
        "code": "157",
        "nom": "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices",
        "parent": "15",
        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
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        "code": "158",
        "nom": "Autres provisions pour charges",
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        "plan_comptable": 1,
        "desactive": 0
    },
    "16": {
        "code": "16",
        "nom": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES",
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        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
    "163": {
        "code": "163",
        "nom": "Autres emprunts obligataires",
        "parent": "16",
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        "plan_comptable": 1,
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    },
    "1631": {
        "code": "1631",
        "nom": "Titres associatifs et assimil\u00e9s",
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        "desactive": 0
    },
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        "code": "164",
        "nom": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dits",
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        "plan_comptable": 1,
        "desactive": 0
    },
    "165": {
        "code": "165",
        "nom": "D\u00e9p\u00f4ts et cautionnements re\u00e7us",
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        "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",
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        "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",
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        "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
    },
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        "code": "185",
        "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements et si\u00e8ge social",
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        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
    "186": {
        "code": "186",
        "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
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        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
    "187": {
        "code": "187",
        "nom": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
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        "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",
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        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
    "1911": {
        "code": "1911",
        "nom": "Legs ou donations",
        "parent": "191",
        "position": 1,
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        "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 ?)",
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        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
    "198": {
        "code": "198",
        "nom": "Exc\u00e9dent disponible apr\u00e8s affectation au projet associatif (supprim\u00e9 ?)",
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        "position": 1,
        "plan_comptable": 1,
        "desactive": 0
    },
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        "code": "199",
        "nom": "Reprise des fonds affect\u00e9s au projet associatif (supprim\u00e9 ?)",
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        "desactive": 0
    },
    "2": {
        "code": "2",
        "nom": "Classe 2 \u2014 Comptes d'immobilisations",
        "parent": "0",
        "position": 2,
        "plan_comptable": 1,
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    },
    "20": {
        "code": "20",
        "nom": "IMMOBILISATIONS INCORPORELLES",
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    },
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        "code": "200",
        "nom": "Immobilisations incorporelles",
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        "plan_comptable": 1,
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    },
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        "code": "204",
        "nom": "Donations temporaires d'usufruit",
        "parent": "20",
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        "plan_comptable": 1,
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        "nom": "IMMOBILISATIONS CORPORELLES",
        "parent": "2",
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        "code": "210",
        "nom": "Investissements",
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        "position": 2,
        "plan_comptable": 1,
        "desactive": 0
    },
    "22": {
        "code": "22",
        "nom": "IMMOBILISATIONS GREV\u00c9ES DE DROITS",
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        "position": 2,
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        "desactive": 0
    },
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        "code": "228",
        "nom": "Immobilisations grev\u00e9es de droits",
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        "desactive": 0
    },
    "229": {
        "code": "229",
        "nom": "Droits des propri\u00e9taires",
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        "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,
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        "desactive": 0
    },
    "238": {
        "code": "238",
        "nom": "Avances et acomptes vers\u00e9s sur commande d'immobilisations corporelles",
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        "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
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