1 <?xml version="1.0" encoding="UTF-8"?>
6 Plan comptable général pour la France.
7 Prend en compte les arrêtés du CRC publiés au Journal officiel
10 Version du fichier : 12-04-2008
13 <!-- Account Types -->
14 <record id="account_type_dettes" model="account.account.type">
15 <field name="name">Dettes long terme</field>
16 <field name="code">dettes</field>
17 <field name="close_method">balance</field>
20 <record id="account_type_immobilisations" model="account.account.type">
21 <field name="name">Immobilisations</field>
22 <field name="code">immobilization</field>
23 <field name="close_method">balance</field>
26 <record id="account_type_stock" model="account.account.type">
27 <field name="name">Stocks</field>
28 <field name="code">stocks</field>
29 <field name="close_method">balance</field>
32 <record id="account_type_cloture" model="account.account.type">
33 <field name="name">Cloture</field>
34 <field name="code">cloture</field>
35 <field name="close_method">balance</field>
38 <record model="account.account.type" id="account_type_receivable" >
39 <field name="name">Receivable</field>
40 <field name="code">receivable</field>
41 <field name="close_method">unreconciled</field>
44 <record model="account.account.type" id="account_type_payable" >
45 <field name="name">Payable</field>
46 <field name="code">payable</field>
47 <field name="close_method">unreconciled</field>
50 <record model="account.account.type" id="account_type_view">
51 <field name="name">View</field>
52 <field name="code">view</field>
53 <field name="close_method">none</field>
56 <record model="account.account.type" id="account_type_income" >
57 <field name="name">Income</field>
58 <field name="code">income</field>
59 <field name="close_method">none</field>
62 <record model="account.account.type" id="account_type_expense">
63 <field name="name">Expense</field>
64 <field name="code">expense</field>
65 <field name="close_method">none</field>
68 <record model="account.account.type" id="account_type_tax">
69 <field name="name">Tax</field>
70 <field name="code">tax</field>
71 <field name="close_method">unreconciled</field>
74 <record model="account.account.type" id="account_type_cash">
75 <field name="name">Cash</field>
76 <field name="code">cash</field>
77 <field name="close_method">balance</field>
80 <record model="account.account.type" id="account_type_asset">
81 <field name="name">Asset</field>
82 <field name="code">asset</field>
83 <field name="close_method">balance</field>
86 <record model="account.account.type" id="account_type_equity">
87 <field name="name">Equity</field>
88 <field name="code">equity</field>
89 <field name="close_method">balance</field>
92 <record model="account.account.type" id="account_type_provision">
93 <field name="name">Provisions</field>
94 <field name="code">provision</field>
95 <field name="close_method">balance</field>
98 <record model="account.account.type" id="account_type_commitment">
99 <field name="name">Engagements</field>
100 <field name="code">commitment</field>
101 <field name="close_method">balance</field>
104 <record model="account.account.type" id="account_type_stocks">
105 <field name="name">Actif circulant</field>
106 <field name="code">current asset</field>
107 <field name="close_method">balance</field>
110 <record model="account.account.type" id="account_type_special">
111 <field name="name">Comptes spéciaux</field>
112 <field name="code">special</field>
113 <field name="close_method">none</field>
117 <!-- Account Templates -->
118 <record id="pcg_0" model="account.account.template">
119 <field name="name">Plan Comptable Général</field>
120 <field name="code">0</field>
121 <field name="type">view</field>
122 <field name="user_type" ref="account_type_view"/>
125 <record id="pcg_Classes_1_a_5" model="account.account.template">
126 <field name="name">Comptes de bilan</field>
127 <field name="code">Classes 1 à 5</field>
128 <field name="type">view</field>
129 <field name="user_type" ref="account_type_view"/>
130 <field name="parent_id" ref="pcg_0"/>
133 <record id="pcg_Classe_1" model="account.account.template">
134 <field name="name">Comptes de capitaux</field>
135 <field name="code">Classe 1</field>
136 <field name="type">view</field>
137 <field name="user_type" ref="account_type_view"/>
138 <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field>
140 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
143 <record id="pcg_10" model="account.account.template">
144 <field name="name">Capital et réserves</field>
145 <field name="code">10</field>
146 <field name="type">view</field>
147 <field name="user_type" ref="account_type_view"/>
149 <field name="parent_id" ref="pcg_Classe_1"/>
152 <record id="pcg_101" model="account.account.template">
153 <field name="name">Capital</field>
154 <field name="code">101</field>
155 <field name="type">other</field>
156 <field name="user_type" ref="account_type_equity"/>
157 <field name="note">Capital pour sociétés de type (SARL, SA). Pour une EI utiliser le compte 108</field>
159 <field name="parent_id" ref="pcg_10"/>
162 <record id="pcg_1011" model="account.account.template">
163 <field name="name">Capital souscrit - non appelé</field>
164 <field name="code">1011</field>
165 <field name="type">other</field>
166 <field name="user_type" ref="account_type_equity"/>
168 <field name="parent_id" ref="pcg_101"/>
171 <record id="pcg_1012" model="account.account.template">
172 <field name="name">Capital souscrit - appelé non versé</field>
173 <field name="code">1012</field>
174 <field name="type">other</field>
175 <field name="user_type" ref="account_type_equity"/>
177 <field name="parent_id" ref="pcg_101"/>
180 <record id="pcg_1013" model="account.account.template">
181 <field name="name">Capital souscrit - appelé versé</field>
182 <field name="code">1013</field>
183 <field name="type">other</field>
184 <field name="user_type" ref="account_type_equity"/>
186 <field name="parent_id" ref="pcg_101"/>
189 <record id="pcg_10131" model="account.account.template">
190 <field name="name">Capital non amorti</field>
191 <field name="code">10131</field>
192 <field name="type">other</field>
193 <field name="user_type" ref="account_type_equity"/>
195 <field name="parent_id" ref="pcg_1013"/>
198 <record id="pcg_10132" model="account.account.template">
199 <field name="name">Capital amorti</field>
200 <field name="code">10132</field>
201 <field name="type">other</field>
202 <field name="user_type" ref="account_type_equity"/>
204 <field name="parent_id" ref="pcg_1013"/>
207 <record id="pcg_1018" model="account.account.template">
208 <field name="name">Capital souscrit soumis à des réglementations particulières</field>
209 <field name="code">1018</field>
210 <field name="type">other</field>
211 <field name="user_type" ref="account_type_equity"/>
213 <field name="parent_id" ref="pcg_101"/>
216 <record id="pcg_104" model="account.account.template">
217 <field name="name">Primes liées au capital social</field>
218 <field name="code">104</field>
219 <field name="type">other</field>
220 <field name="user_type" ref="account_type_equity"/>
222 <field name="parent_id" ref="pcg_10"/>
225 <record id="pcg_1041" model="account.account.template">
226 <field name="name">Primes d'émission</field>
227 <field name="code">1041</field>
228 <field name="type">other</field>
229 <field name="user_type" ref="account_type_equity"/>
231 <field name="parent_id" ref="pcg_104"/>
234 <record id="pcg_1042" model="account.account.template">
235 <field name="name">Primes de fusion</field>
236 <field name="code">1042</field>
237 <field name="type">other</field>
238 <field name="user_type" ref="account_type_equity"/>
240 <field name="parent_id" ref="pcg_104"/>
243 <record id="pcg_1043" model="account.account.template">
244 <field name="name">Primes d'apport</field>
245 <field name="code">1043</field>
246 <field name="type">other</field>
247 <field name="user_type" ref="account_type_equity"/>
249 <field name="parent_id" ref="pcg_104"/>
252 <record id="pcg_1044" model="account.account.template">
253 <field name="name">Primes de conversion d'obligations en actions</field>
254 <field name="code">1044</field>
255 <field name="type">other</field>
256 <field name="user_type" ref="account_type_equity"/>
258 <field name="parent_id" ref="pcg_104"/>
261 <record id="pcg_1045" model="account.account.template">
262 <field name="name">Bons de souscription d'actions</field>
263 <field name="code">1045</field>
264 <field name="type">other</field>
265 <field name="user_type" ref="account_type_equity"/>
267 <field name="parent_id" ref="pcg_104"/>
270 <record id="pcg_105" model="account.account.template">
271 <field name="name">Écarts de réévaluation</field>
272 <field name="code">105</field>
273 <field name="type">other</field>
274 <field name="user_type" ref="account_type_equity"/>
276 <field name="parent_id" ref="pcg_10"/>
279 <record id="pcg_1051" model="account.account.template">
280 <field name="name">Réserve spéciale de réévaluation</field>
281 <field name="code">1051</field>
282 <field name="type">other</field>
283 <field name="user_type" ref="account_type_equity"/>
285 <field name="parent_id" ref="pcg_105"/>
288 <record id="pcg_1052" model="account.account.template">
289 <field name="name">Écart de réévaluation libre</field>
290 <field name="code">1052</field>
291 <field name="type">other</field>
292 <field name="user_type" ref="account_type_equity"/>
294 <field name="parent_id" ref="pcg_105"/>
297 <record id="pcg_1053" model="account.account.template">
298 <field name="name">Réserve de réévaluation</field>
299 <field name="code">1053</field>
300 <field name="type">other</field>
301 <field name="user_type" ref="account_type_equity"/>
303 <field name="parent_id" ref="pcg_105"/>
306 <record id="pcg_1055" model="account.account.template">
307 <field name="name">Écarts de réévaluation (autres opérations légales)</field>
308 <field name="code">1055</field>
309 <field name="type">other</field>
310 <field name="user_type" ref="account_type_equity"/>
312 <field name="parent_id" ref="pcg_105"/>
315 <record id="pcg_1057" model="account.account.template">
316 <field name="name">Autres écarts de réévaluation en France</field>
317 <field name="code">1057</field>
318 <field name="type">other</field>
319 <field name="user_type" ref="account_type_equity"/>
321 <field name="parent_id" ref="pcg_105"/>
324 <record id="pcg_1058" model="account.account.template">
325 <field name="name">Autres écarts de réévaluation à l'étranger</field>
326 <field name="code">1058</field>
327 <field name="type">other</field>
328 <field name="user_type" ref="account_type_equity"/>
330 <field name="parent_id" ref="pcg_105"/>
333 <record id="pcg_106" model="account.account.template">
334 <field name="name">Réserves</field>
335 <field name="code">106</field>
336 <field name="type">other</field>
337 <field name="user_type" ref="account_type_equity"/>
339 <field name="parent_id" ref="pcg_10"/>
342 <record id="pcg_1061" model="account.account.template">
343 <field name="name">Réserve légale</field>
344 <field name="code">1061</field>
345 <field name="type">other</field>
346 <field name="user_type" ref="account_type_equity"/>
348 <field name="parent_id" ref="pcg_106"/>
351 <record id="pcg_10611" model="account.account.template">
352 <field name="name">Réserve légale proprement dite</field>
353 <field name="code">10611</field>
354 <field name="type">other</field>
355 <field name="user_type" ref="account_type_equity"/>
357 <field name="parent_id" ref="pcg_1061"/>
360 <record id="pcg_10612" model="account.account.template">
361 <field name="name">Plus-values nettes à long terme</field>
362 <field name="code">10612</field>
363 <field name="type">other</field>
364 <field name="user_type" ref="account_type_equity"/>
366 <field name="parent_id" ref="pcg_1061"/>
369 <record id="pcg_1062" model="account.account.template">
370 <field name="name">Réserves indisponibles</field>
371 <field name="code">1062</field>
372 <field name="type">other</field>
373 <field name="user_type" ref="account_type_equity"/>
375 <field name="parent_id" ref="pcg_106"/>
378 <record id="pcg_1063" model="account.account.template">
379 <field name="name">Réserves statutaires ou contractuelles</field>
380 <field name="code">1063</field>
381 <field name="type">other</field>
382 <field name="user_type" ref="account_type_equity"/>
384 <field name="parent_id" ref="pcg_106"/>
387 <record id="pcg_1064" model="account.account.template">
388 <field name="name">Réserves réglementées</field>
389 <field name="code">1064</field>
390 <field name="type">other</field>
391 <field name="user_type" ref="account_type_equity"/>
393 <field name="parent_id" ref="pcg_106"/>
396 <record id="pcg_10641" model="account.account.template">
397 <field name="name">Plus-values nettes à long terme</field>
398 <field name="code">10641</field>
399 <field name="type">other</field>
400 <field name="user_type" ref="account_type_equity"/>
402 <field name="parent_id" ref="pcg_1064"/>
405 <record id="pcg_10643" model="account.account.template">
406 <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
407 <field name="code">10643</field>
408 <field name="type">other</field>
409 <field name="user_type" ref="account_type_equity"/>
411 <field name="parent_id" ref="pcg_1064"/>
414 <record id="pcg_10648" model="account.account.template">
415 <field name="name">Autres réserves réglementées</field>
416 <field name="code">10648</field>
417 <field name="type">other</field>
418 <field name="user_type" ref="account_type_equity"/>
420 <field name="parent_id" ref="pcg_1064"/>
423 <record id="pcg_1068" model="account.account.template">
424 <field name="name">Autres réserves</field>
425 <field name="code">1068</field>
426 <field name="type">other</field>
427 <field name="user_type" ref="account_type_equity"/>
429 <field name="parent_id" ref="pcg_106"/>
432 <record id="pcg_10681" model="account.account.template">
433 <field name="name">Réserve de propre assureur</field>
434 <field name="code">10681</field>
435 <field name="type">other</field>
436 <field name="user_type" ref="account_type_equity"/>
438 <field name="parent_id" ref="pcg_1068"/>
441 <record id="pcg_10688" model="account.account.template">
442 <field name="name">Réserves diverses</field>
443 <field name="code">10688</field>
444 <field name="type">other</field>
445 <field name="user_type" ref="account_type_equity"/>
447 <field name="parent_id" ref="pcg_1068"/>
450 <record id="pcg_107" model="account.account.template">
451 <field name="name">Écarts d'équivalence</field>
452 <field name="code">107</field>
453 <field name="type">other</field>
454 <field name="user_type" ref="account_type_equity"/>
456 <field name="parent_id" ref="pcg_10"/>
459 <record id="pcg_108" model="account.account.template">
460 <field name="name">Compte de l'exploitant</field>
461 <field name="code">108</field>
462 <field name="type">other</field>
463 <field name="user_type" ref="account_type_equity"/>
464 <field name="note">Capital pour une Entreprise Individuelle</field>
466 <field name="parent_id" ref="pcg_10"/>
469 <record id="pcg_109" model="account.account.template">
470 <field name="name">Actionnaires: capital souscrit - non appelé</field>
471 <field name="code">109</field>
472 <field name="type">other</field>
473 <field name="user_type" ref="account_type_asset"/>
475 <field name="parent_id" ref="pcg_10"/>
478 <record id="pcg_11" model="account.account.template">
479 <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
480 <field name="code">11</field>
481 <field name="type">view</field>
482 <field name="user_type" ref="account_type_view"/>
484 <field name="parent_id" ref="pcg_Classe_1"/>
487 <record id="pcg_110" model="account.account.template">
488 <field name="name">Report à nouveau (solde créditeur)</field>
489 <field name="code">110</field>
490 <field name="type">other</field>
491 <field name="user_type" ref="account_type_equity"/>
493 <field name="parent_id" ref="pcg_11"/>
496 <record id="pcg_119" model="account.account.template">
497 <field name="name">Report à nouveau (solde débiteur)</field>
498 <field name="code">119</field>
499 <field name="type">other</field>
500 <field name="user_type" ref="account_type_equity"/>
502 <field name="parent_id" ref="pcg_11"/>
505 <record id="pcg_12" model="account.account.template">
506 <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
507 <field name="code">12</field>
508 <field name="type">view</field>
509 <field name="user_type" ref="account_type_view"/>
511 <field name="parent_id" ref="pcg_Classe_1"/>
514 <record id="pcg_120" model="account.account.template">
515 <field name="name">Résultat de l'exercice (bénéfice)</field>
516 <field name="code">120</field>
517 <field name="type">other</field>
518 <field name="user_type" ref="account_type_equity"/>
520 <field name="parent_id" ref="pcg_12"/>
523 <record id="pcg_129" model="account.account.template">
524 <field name="name">Résultat de l'exercice (perte)</field>
525 <field name="code">129</field>
526 <field name="type">other</field>
527 <field name="user_type" ref="account_type_equity"/>
529 <field name="parent_id" ref="pcg_12"/>
532 <record id="pcg_13" model="account.account.template">
533 <field name="name">Subventions d'investissement</field>
534 <field name="code">13</field>
535 <field name="type">view</field>
536 <field name="user_type" ref="account_type_view"/>
538 <field name="parent_id" ref="pcg_Classe_1"/>
541 <record id="pcg_131" model="account.account.template">
542 <field name="name">Subventions d'équipement</field>
543 <field name="code">131</field>
544 <field name="type">other</field>
545 <field name="user_type" ref="account_type_equity"/>
547 <field name="parent_id" ref="pcg_13"/>
550 <record id="pcg_1311" model="account.account.template">
551 <field name="name">État</field>
552 <field name="code">1311</field>
553 <field name="type">other</field>
554 <field name="user_type" ref="account_type_equity"/>
556 <field name="parent_id" ref="pcg_131"/>
559 <record id="pcg_1312" model="account.account.template">
560 <field name="name">Régions</field>
561 <field name="code">1312</field>
562 <field name="type">other</field>
563 <field name="user_type" ref="account_type_equity"/>
565 <field name="parent_id" ref="pcg_131"/>
568 <record id="pcg_1313" model="account.account.template">
569 <field name="name">Départements</field>
570 <field name="code">1313</field>
571 <field name="type">other</field>
572 <field name="user_type" ref="account_type_equity"/>
574 <field name="parent_id" ref="pcg_131"/>
577 <record id="pcg_1314" model="account.account.template">
578 <field name="name">Communes</field>
579 <field name="code">1314</field>
580 <field name="type">other</field>
581 <field name="user_type" ref="account_type_equity"/>
583 <field name="parent_id" ref="pcg_131"/>
586 <record id="pcg_1315" model="account.account.template">
587 <field name="name">Collectivités publiques</field>
588 <field name="code">1315</field>
589 <field name="type">other</field>
590 <field name="user_type" ref="account_type_equity"/>
592 <field name="parent_id" ref="pcg_131"/>
595 <record id="pcg_1316" model="account.account.template">
596 <field name="name">Entreprises publiques</field>
597 <field name="code">1316</field>
598 <field name="type">other</field>
599 <field name="user_type" ref="account_type_equity"/>
601 <field name="parent_id" ref="pcg_131"/>
604 <record id="pcg_1317" model="account.account.template">
605 <field name="name">Entreprises et organismes privés</field>
606 <field name="code">1317</field>
607 <field name="type">other</field>
608 <field name="user_type" ref="account_type_equity"/>
610 <field name="parent_id" ref="pcg_131"/>
613 <record id="pcg_1318" model="account.account.template">
614 <field name="name">Autres</field>
615 <field name="code">1318</field>
616 <field name="type">other</field>
617 <field name="user_type" ref="account_type_equity"/>
619 <field name="parent_id" ref="pcg_131"/>
622 <record id="pcg_138" model="account.account.template">
623 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 131)</field>
624 <field name="code">138</field>
625 <field name="type">other</field>
626 <field name="user_type" ref="account_type_equity"/>
628 <field name="parent_id" ref="pcg_13"/>
631 <record id="pcg_139" model="account.account.template">
632 <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
633 <field name="code">139</field>
634 <field name="type">other</field>
635 <field name="user_type" ref="account_type_equity"/>
637 <field name="parent_id" ref="pcg_13"/>
640 <record id="pcg_1391" model="account.account.template">
641 <field name="name">Subventions d'équipement</field>
642 <field name="code">1391</field>
643 <field name="type">other</field>
644 <field name="user_type" ref="account_type_equity"/>
646 <field name="parent_id" ref="pcg_139"/>
649 <record id="pcg_13911" model="account.account.template">
650 <field name="name">Etat</field>
651 <field name="code">13911</field>
652 <field name="type">other</field>
653 <field name="user_type" ref="account_type_equity"/>
655 <field name="parent_id" ref="pcg_1391"/>
658 <record id="pcg_13912" model="account.account.template">
659 <field name="name">Régions</field>
660 <field name="code">13912</field>
661 <field name="type">other</field>
662 <field name="user_type" ref="account_type_equity"/>
664 <field name="parent_id" ref="pcg_1391"/>
667 <record id="pcg_13913" model="account.account.template">
668 <field name="name">Départements</field>
669 <field name="code">13913</field>
670 <field name="type">other</field>
671 <field name="user_type" ref="account_type_equity"/>
673 <field name="parent_id" ref="pcg_1391"/>
676 <record id="pcg_13914" model="account.account.template">
677 <field name="name">Communes</field>
678 <field name="code">13914</field>
679 <field name="type">other</field>
680 <field name="user_type" ref="account_type_equity"/>
682 <field name="parent_id" ref="pcg_1391"/>
685 <record id="pcg_13915" model="account.account.template">
686 <field name="name">Collectivités publiques</field>
687 <field name="code">13915</field>
688 <field name="type">other</field>
689 <field name="user_type" ref="account_type_equity"/>
691 <field name="parent_id" ref="pcg_1391"/>
694 <record id="pcg_13916" model="account.account.template">
695 <field name="name">Entreprises publiques</field>
696 <field name="code">13916</field>
697 <field name="type">other</field>
698 <field name="user_type" ref="account_type_equity"/>
700 <field name="parent_id" ref="pcg_1391"/>
703 <record id="pcg_13917" model="account.account.template">
704 <field name="name">Entreprises et organismes privés </field>
705 <field name="code">13917</field>
706 <field name="type">other</field>
707 <field name="user_type" ref="account_type_equity"/>
709 <field name="parent_id" ref="pcg_1391"/>
712 <record id="pcg_13918" model="account.account.template">
713 <field name="name">Autres</field>
714 <field name="code">13918</field>
715 <field name="type">other</field>
716 <field name="user_type" ref="account_type_equity"/>
718 <field name="parent_id" ref="pcg_1391"/>
721 <record id="pcg_1398" model="account.account.template">
722 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 1391)</field>
723 <field name="code">1398</field>
724 <field name="type">other</field>
725 <field name="user_type" ref="account_type_equity"/>
727 <field name="parent_id" ref="pcg_139"/>
730 <record id="pcg_14" model="account.account.template">
731 <field name="name">Provisions réglementées</field>
732 <field name="code">14</field>
733 <field name="type">view</field>
734 <field name="user_type" ref="account_type_view"/>
736 <field name="parent_id" ref="pcg_Classe_1"/>
739 <record id="pcg_142" model="account.account.template">
740 <field name="name">Provisions réglementées relatives aux immobilisations</field>
741 <field name="code">142</field>
742 <field name="type">other</field>
743 <field name="user_type" ref="account_type_equity"/>
745 <field name="parent_id" ref="pcg_14"/>
748 <record id="pcg_1423" model="account.account.template">
749 <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
750 <field name="code">1423</field>
751 <field name="type">other</field>
752 <field name="user_type" ref="account_type_equity"/>
754 <field name="parent_id" ref="pcg_142"/>
757 <record id="pcg_1424" model="account.account.template">
758 <field name="name">Provisions pour investissement (participation des salariés)</field>
759 <field name="code">1424</field>
760 <field name="type">other</field>
761 <field name="user_type" ref="account_type_equity"/>
763 <field name="parent_id" ref="pcg_142"/>
766 <record id="pcg_143" model="account.account.template">
767 <field name="name">Provisions réglementées relatives aux stocks</field>
768 <field name="code">143</field>
769 <field name="type">other</field>
770 <field name="user_type" ref="account_type_equity"/>
772 <field name="parent_id" ref="pcg_14"/>
775 <record id="pcg_1431" model="account.account.template">
776 <field name="name">Hausse des prix</field>
777 <field name="code">1431</field>
778 <field name="type">other</field>
779 <field name="user_type" ref="account_type_equity"/>
781 <field name="parent_id" ref="pcg_143"/>
784 <record id="pcg_1432" model="account.account.template">
785 <field name="name">Fluctuation des cours</field>
786 <field name="code">1432</field>
787 <field name="type">other</field>
788 <field name="user_type" ref="account_type_equity"/>
790 <field name="parent_id" ref="pcg_143"/>
793 <record id="pcg_144" model="account.account.template">
794 <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
795 <field name="code">144</field>
796 <field name="type">other</field>
797 <field name="user_type" ref="account_type_equity"/>
799 <field name="parent_id" ref="pcg_14"/>
802 <record id="pcg_145" model="account.account.template">
803 <field name="name">Amortissements dérogatoires</field>
804 <field name="code">145</field>
805 <field name="type">other</field>
806 <field name="user_type" ref="account_type_equity"/>
808 <field name="parent_id" ref="pcg_14"/>
811 <record id="pcg_146" model="account.account.template">
812 <field name="name">Provision spéciale de réévaluation</field>
813 <field name="code">146</field>
814 <field name="type">other</field>
815 <field name="user_type" ref="account_type_equity"/>
817 <field name="parent_id" ref="pcg_14"/>
820 <record id="pcg_147" model="account.account.template">
821 <field name="name">Plus-values réinvesties</field>
822 <field name="code">147</field>
823 <field name="type">other</field>
824 <field name="user_type" ref="account_type_equity"/>
826 <field name="parent_id" ref="pcg_14"/>
829 <record id="pcg_148" model="account.account.template">
830 <field name="name">Autres provisions réglementées</field>
831 <field name="code">148</field>
832 <field name="type">other</field>
833 <field name="user_type" ref="account_type_equity"/>
835 <field name="parent_id" ref="pcg_14"/>
838 <record id="pcg_15" model="account.account.template">
839 <field name="name">Provisions</field>
840 <field name="code">15</field>
841 <field name="type">view</field>
842 <field name="user_type" ref="account_type_view"/>
844 <field name="parent_id" ref="pcg_Classe_1"/>
847 <record id="pcg_151" model="account.account.template">
848 <field name="name">Provisions pour risques</field>
849 <field name="code">151</field>
850 <field name="type">other</field>
851 <field name="user_type" ref="account_type_provision"/>
853 <field name="parent_id" ref="pcg_15"/>
856 <record id="pcg_1511" model="account.account.template">
857 <field name="name">Provisions pour litiges</field>
858 <field name="code">1511</field>
859 <field name="type">other</field>
860 <field name="user_type" ref="account_type_provision"/>
862 <field name="parent_id" ref="pcg_151"/>
865 <record id="pcg_1512" model="account.account.template">
866 <field name="name">Provisions pour garanties données aux clients</field>
867 <field name="code">1512</field>
868 <field name="type">other</field>
869 <field name="user_type" ref="account_type_provision"/>
871 <field name="parent_id" ref="pcg_151"/>
874 <record id="pcg_1513" model="account.account.template">
875 <field name="name">Provisions pour pertes sur marchés à terme</field>
876 <field name="code">1513</field>
877 <field name="type">other</field>
878 <field name="user_type" ref="account_type_provision"/>
880 <field name="parent_id" ref="pcg_151"/>
883 <record id="pcg_1514" model="account.account.template">
884 <field name="name">Provisions pour amendes et pénalités</field>
885 <field name="code">1514</field>
886 <field name="type">other</field>
887 <field name="user_type" ref="account_type_provision"/>
889 <field name="parent_id" ref="pcg_151"/>
892 <record id="pcg_1515" model="account.account.template">
893 <field name="name">Provisions pour pertes de change</field>
894 <field name="code">1515</field>
895 <field name="type">other</field>
896 <field name="user_type" ref="account_type_provision"/>
898 <field name="parent_id" ref="pcg_151"/>
901 <record id="pcg_1516" model="account.account.template">
902 <field name="name">Provisions pour pertes sur contrats</field>
903 <field name="code">1516</field>
904 <field name="type">other</field>
905 <field name="user_type" ref="account_type_provision"/>
907 <field name="parent_id" ref="pcg_151"/>
910 <record id="pcg_1518" model="account.account.template">
911 <field name="name">Autres provisions pour risques</field>
912 <field name="code">1518</field>
913 <field name="type">other</field>
914 <field name="user_type" ref="account_type_provision"/>
916 <field name="parent_id" ref="pcg_151"/>
919 <record id="pcg_153" model="account.account.template">
920 <field name="name">Provisions pour pensions et obligations similaires</field>
921 <field name="code">153</field>
922 <field name="type">other</field>
923 <field name="user_type" ref="account_type_provision"/>
925 <field name="parent_id" ref="pcg_15"/>
928 <record id="pcg_154" model="account.account.template">
929 <field name="name">Provisions pour restructurations</field>
930 <field name="code">154</field>
931 <field name="type">other</field>
932 <field name="user_type" ref="account_type_provision"/>
934 <field name="parent_id" ref="pcg_15"/>
937 <record id="pcg_155" model="account.account.template">
938 <field name="name">Provisions pour impôts</field>
939 <field name="code">155</field>
940 <field name="type">other</field>
941 <field name="user_type" ref="account_type_provision"/>
943 <field name="parent_id" ref="pcg_15"/>
946 <record id="pcg_156" model="account.account.template">
947 <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
948 <field name="code">156</field>
949 <field name="type">other</field>
950 <field name="user_type" ref="account_type_provision"/>
952 <field name="parent_id" ref="pcg_15"/>
955 <record id="pcg_157" model="account.account.template">
956 <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
957 <field name="code">157</field>
958 <field name="type">other</field>
959 <field name="user_type" ref="account_type_provision"/>
961 <field name="parent_id" ref="pcg_15"/>
964 <record id="pcg_1572" model="account.account.template">
965 <field name="name">Provisions pour gros entretien ou grandes révisions </field>
966 <field name="code">1572</field>
967 <field name="type">other</field>
968 <field name="user_type" ref="account_type_provision"/>
970 <field name="parent_id" ref="pcg_157"/>
973 <record id="pcg_158" model="account.account.template">
974 <field name="name">Autres provisions pour charges</field>
975 <field name="code">158</field>
976 <field name="type">other</field>
977 <field name="user_type" ref="account_type_provision"/>
979 <field name="parent_id" ref="pcg_15"/>
982 <record id="pcg_1581" model="account.account.template">
983 <field name="name">Provisions pour remises en état</field>
984 <field name="code">1581</field>
985 <field name="type">other</field>
986 <field name="user_type" ref="account_type_provision"/>
988 <field name="parent_id" ref="pcg_158"/>
991 <record id="pcg_16" model="account.account.template">
992 <field name="name">Emprunts et dettes assimilées</field>
993 <field name="code">16</field>
994 <field name="type">view</field>
995 <field name="user_type" ref="account_type_view"/>
997 <field name="parent_id" ref="pcg_Classe_1"/>
1000 <record id="pcg_161" model="account.account.template">
1001 <field name="name">Emprunts obligataires convertibles</field>
1002 <field name="code">161</field>
1003 <field name="type">other</field>
1004 <field name="user_type" ref="account_type_dettes"/>
1006 <field name="parent_id" ref="pcg_16"/>
1009 <record id="pcg_163" model="account.account.template">
1010 <field name="name">Autres emprunts obligataires </field>
1011 <field name="code">163</field>
1012 <field name="type">other</field>
1013 <field name="user_type" ref="account_type_dettes"/>
1015 <field name="parent_id" ref="pcg_16"/>
1018 <record id="pcg_164" model="account.account.template">
1019 <field name="name">Emprunts auprès des établissements de crédit</field>
1020 <field name="code">164</field>
1021 <field name="type">other</field>
1022 <field name="user_type" ref="account_type_dettes"/>
1024 <field name="parent_id" ref="pcg_16"/>
1027 <record id="pcg_165" model="account.account.template">
1028 <field name="name">Dépôts et cautionnements reçus</field>
1029 <field name="code">165</field>
1030 <field name="type">other</field>
1031 <field name="user_type" ref="account_type_dettes"/>
1033 <field name="parent_id" ref="pcg_16"/>
1036 <record id="pcg_1651" model="account.account.template">
1037 <field name="name">Dépôts</field>
1038 <field name="code">1651</field>
1039 <field name="type">other</field>
1040 <field name="user_type" ref="account_type_dettes"/>
1042 <field name="parent_id" ref="pcg_165"/>
1045 <record id="pcg_1655" model="account.account.template">
1046 <field name="name">Cautionnements</field>
1047 <field name="code">1655</field>
1048 <field name="type">other</field>
1049 <field name="user_type" ref="account_type_dettes"/>
1051 <field name="parent_id" ref="pcg_165"/>
1054 <record id="pcg_166" model="account.account.template">
1055 <field name="name">Participation des salariés aux résultats</field>
1056 <field name="code">166</field>
1057 <field name="type">other</field>
1058 <field name="user_type" ref="account_type_dettes"/>
1060 <field name="parent_id" ref="pcg_16"/>
1063 <record id="pcg_1661" model="account.account.template">
1064 <field name="name">Comptes bloqués</field>
1065 <field name="code">1661</field>
1066 <field name="type">other</field>
1067 <field name="user_type" ref="account_type_dettes"/>
1069 <field name="parent_id" ref="pcg_166"/>
1072 <record id="pcg_1662" model="account.account.template">
1073 <field name="name">Fonds de participation</field>
1074 <field name="code">1662</field>
1075 <field name="type">other</field>
1076 <field name="user_type" ref="account_type_dettes"/>
1078 <field name="parent_id" ref="pcg_166"/>
1081 <record id="pcg_167" model="account.account.template">
1082 <field name="name">Emprunts et dettes assortis de conditions particulières</field>
1083 <field name="code">167</field>
1084 <field name="type">other</field>
1085 <field name="user_type" ref="account_type_dettes"/>
1087 <field name="parent_id" ref="pcg_16"/>
1090 <record id="pcg_1671" model="account.account.template">
1091 <field name="name">Emissions de titres participatifs</field>
1092 <field name="code">1671</field>
1093 <field name="type">other</field>
1094 <field name="user_type" ref="account_type_dettes"/>
1096 <field name="parent_id" ref="pcg_167"/>
1099 <record id="pcg_1674" model="account.account.template">
1100 <field name="name">Avances conditionnées de l'État</field>
1101 <field name="code">1674</field>
1102 <field name="type">other</field>
1103 <field name="user_type" ref="account_type_dettes"/>
1105 <field name="parent_id" ref="pcg_167"/>
1108 <record id="pcg_1675" model="account.account.template">
1109 <field name="name">Emprunts participatifs</field>
1110 <field name="code">1675</field>
1111 <field name="type">other</field>
1112 <field name="user_type" ref="account_type_dettes"/>
1114 <field name="parent_id" ref="pcg_167"/>
1117 <record id="pcg_168" model="account.account.template">
1118 <field name="name">Autres emprunts et dettes assimilées</field>
1119 <field name="code">168</field>
1120 <field name="type">other</field>
1121 <field name="user_type" ref="account_type_dettes"/>
1123 <field name="parent_id" ref="pcg_16"/>
1126 <record id="pcg_1681" model="account.account.template">
1127 <field name="name">Autres emprunts</field>
1128 <field name="code">1681</field>
1129 <field name="type">other</field>
1130 <field name="user_type" ref="account_type_dettes"/>
1132 <field name="parent_id" ref="pcg_168"/>
1135 <record id="pcg_1685" model="account.account.template">
1136 <field name="name">Rentes viagères capitalisées</field>
1137 <field name="code">1685</field>
1138 <field name="type">other</field>
1139 <field name="user_type" ref="account_type_dettes"/>
1141 <field name="parent_id" ref="pcg_168"/>
1144 <record id="pcg_1687" model="account.account.template">
1145 <field name="name">Autres dettes</field>
1146 <field name="code">1687</field>
1147 <field name="type">other</field>
1148 <field name="user_type" ref="account_type_dettes"/>
1150 <field name="parent_id" ref="pcg_168"/>
1153 <record id="pcg_1688" model="account.account.template">
1154 <field name="name">Intérêts courus</field>
1155 <field name="code">1688</field>
1156 <field name="type">other</field>
1157 <field name="user_type" ref="account_type_dettes"/>
1159 <field name="parent_id" ref="pcg_168"/>
1162 <record id="pcg_16881" model="account.account.template">
1163 <field name="name">Sur emprunts obligataires convertibles </field>
1164 <field name="code">16881</field>
1165 <field name="type">other</field>
1166 <field name="user_type" ref="account_type_dettes"/>
1168 <field name="parent_id" ref="pcg_1688"/>
1171 <record id="pcg_16883" model="account.account.template">
1172 <field name="name">Sur autres emprunts obligataires</field>
1173 <field name="code">16883</field>
1174 <field name="type">other</field>
1175 <field name="user_type" ref="account_type_dettes"/>
1177 <field name="parent_id" ref="pcg_1688"/>
1180 <record id="pcg_16884" model="account.account.template">
1181 <field name="name">Sur emprunts auprès des établissements de crédit</field>
1182 <field name="code">16884</field>
1183 <field name="type">other</field>
1184 <field name="user_type" ref="account_type_dettes"/>
1186 <field name="parent_id" ref="pcg_1688"/>
1189 <record id="pcg_16885" model="account.account.template">
1190 <field name="name">Sur dépôts et cautionnements reçus</field>
1191 <field name="code">16885</field>
1192 <field name="type">other</field>
1193 <field name="user_type" ref="account_type_dettes"/>
1195 <field name="parent_id" ref="pcg_1688"/>
1198 <record id="pcg_16886" model="account.account.template">
1199 <field name="name">Sur participation des salariés aux résultats</field>
1200 <field name="code">16886</field>
1201 <field name="type">other</field>
1202 <field name="user_type" ref="account_type_dettes"/>
1204 <field name="parent_id" ref="pcg_1688"/>
1207 <record id="pcg_16887" model="account.account.template">
1208 <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
1209 <field name="code">16887</field>
1210 <field name="type">other</field>
1211 <field name="user_type" ref="account_type_dettes"/>
1213 <field name="parent_id" ref="pcg_1688"/>
1216 <record id="pcg_16888" model="account.account.template">
1217 <field name="name">Sur autres emprunts et dettes assimilées</field>
1218 <field name="code">16888</field>
1219 <field name="type">other</field>
1220 <field name="user_type" ref="account_type_dettes"/>
1222 <field name="parent_id" ref="pcg_1688"/>
1225 <record id="pcg_169" model="account.account.template">
1226 <field name="name">Primes de remboursement des obligations</field>
1227 <field name="code">169</field>
1228 <field name="type">other</field>
1229 <field name="user_type" ref="account_type_dettes"/>
1231 <field name="parent_id" ref="pcg_16"/>
1234 <record id="pcg_17" model="account.account.template">
1235 <field name="name">Dettes rattachées à des participations</field>
1236 <field name="code">17</field>
1237 <field name="type">view</field>
1238 <field name="user_type" ref="account_type_view"/>
1240 <field name="parent_id" ref="pcg_Classe_1"/>
1243 <record id="pcg_171" model="account.account.template">
1244 <field name="name">Dettes rattachées à des participations (groupe)</field>
1245 <field name="code">171</field>
1246 <field name="type">other</field>
1247 <field name="user_type" ref="account_type_dettes"/>
1249 <field name="parent_id" ref="pcg_17"/>
1252 <record id="pcg_174" model="account.account.template">
1253 <field name="name">Dettes rattachées à des participations (hors groupe)</field>
1254 <field name="code">174</field>
1255 <field name="type">other</field>
1256 <field name="user_type" ref="account_type_dettes"/>
1258 <field name="parent_id" ref="pcg_17"/>
1261 <record id="pcg_178" model="account.account.template">
1262 <field name="name">Dettes rattachées à des sociétés en participation</field>
1263 <field name="code">178</field>
1264 <field name="type">other</field>
1265 <field name="user_type" ref="account_type_dettes"/>
1267 <field name="parent_id" ref="pcg_17"/>
1270 <record id="pcg_1781" model="account.account.template">
1271 <field name="name">Principal</field>
1272 <field name="code">1781</field>
1273 <field name="type">other</field>
1274 <field name="user_type" ref="account_type_dettes"/>
1276 <field name="parent_id" ref="pcg_178"/>
1279 <record id="pcg_1788" model="account.account.template">
1280 <field name="name">Intérêts courus</field>
1281 <field name="code">1788</field>
1282 <field name="type">other</field>
1283 <field name="user_type" ref="account_type_dettes"/>
1285 <field name="parent_id" ref="pcg_178"/>
1288 <record id="pcg_18" model="account.account.template">
1289 <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
1290 <field name="code">18</field>
1291 <field name="type">view</field>
1292 <field name="user_type" ref="account_type_view"/>
1294 <field name="parent_id" ref="pcg_Classe_1"/>
1297 <record id="pcg_181" model="account.account.template">
1298 <field name="name">Comptes de liaison des établissements</field>
1299 <field name="code">181</field>
1300 <field name="type">other</field>
1301 <field name="user_type" ref="account_type_dettes"/>
1303 <field name="parent_id" ref="pcg_18"/>
1306 <record id="pcg_186" model="account.account.template">
1307 <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
1308 <field name="code">186</field>
1309 <field name="type">other</field>
1310 <field name="user_type" ref="account_type_dettes"/>
1312 <field name="parent_id" ref="pcg_18"/>
1315 <record id="pcg_187" model="account.account.template">
1316 <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
1317 <field name="code">187</field>
1318 <field name="type">other</field>
1319 <field name="user_type" ref="account_type_dettes"/>
1321 <field name="parent_id" ref="pcg_18"/>
1324 <record id="pcg_188" model="account.account.template">
1325 <field name="name">Comptes de liaison des sociétés en participation</field>
1326 <field name="code">188</field>
1327 <field name="type">other</field>
1328 <field name="user_type" ref="account_type_dettes"/>
1330 <field name="parent_id" ref="pcg_18"/>
1333 <record id="pcg_Classe_2" model="account.account.template">
1334 <field name="name">Comptes d'immobilisations</field>
1335 <field name="code">Classe 2</field>
1336 <field name="type">view</field>
1337 <field name="user_type" ref="account_type_view"/>
1338 <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field>
1340 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
1343 <record id="pcg_20" model="account.account.template">
1344 <field name="name">Immobilisations incorporelles</field>
1345 <field name="code">20</field>
1346 <field name="type">view</field>
1347 <field name="user_type" ref="account_type_view"/>
1349 <field name="parent_id" ref="pcg_Classe_2"/>
1352 <record id="pcg_201" model="account.account.template">
1353 <field name="name">Frais d'établissement</field>
1354 <field name="code">201</field>
1355 <field name="type">other</field>
1356 <field name="user_type" ref="account_type_immobilisations"/>
1358 <field name="parent_id" ref="pcg_20"/>
1361 <record id="pcg_2011" model="account.account.template">
1362 <field name="name">Frais de constitution</field>
1363 <field name="code">2011</field>
1364 <field name="type">other</field>
1365 <field name="user_type" ref="account_type_immobilisations"/>
1367 <field name="parent_id" ref="pcg_201"/>
1370 <record id="pcg_2012" model="account.account.template">
1371 <field name="name">Frais de premier établissement</field>
1372 <field name="code">2012</field>
1373 <field name="type">other</field>
1374 <field name="user_type" ref="account_type_immobilisations"/>
1376 <field name="parent_id" ref="pcg_201"/>
1379 <record id="pcg_20121" model="account.account.template">
1380 <field name="name">Frais de prospection</field>
1381 <field name="code">20121</field>
1382 <field name="type">other</field>
1383 <field name="user_type" ref="account_type_immobilisations"/>
1385 <field name="parent_id" ref="pcg_2012"/>
1388 <record id="pcg_20122" model="account.account.template">
1389 <field name="name">Frais de publicité</field>
1390 <field name="code">20122</field>
1391 <field name="type">other</field>
1392 <field name="user_type" ref="account_type_immobilisations"/>
1394 <field name="parent_id" ref="pcg_2012"/>
1397 <record id="pcg_2013" model="account.account.template">
1398 <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
1399 <field name="code">2013</field>
1400 <field name="type">other</field>
1401 <field name="user_type" ref="account_type_immobilisations"/>
1403 <field name="parent_id" ref="pcg_201"/>
1406 <record id="pcg_203" model="account.account.template">
1407 <field name="name">Frais de recherche et de développement</field>
1408 <field name="code">203</field>
1409 <field name="type">other</field>
1410 <field name="user_type" ref="account_type_immobilisations"/>
1412 <field name="parent_id" ref="pcg_20"/>
1415 <record id="pcg_205" model="account.account.template">
1416 <field name="name">Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
1417 <field name="code">205</field>
1418 <field name="type">other</field>
1419 <field name="user_type" ref="account_type_immobilisations"/>
1421 <field name="parent_id" ref="pcg_20"/>
1424 <record id="pcg_206" model="account.account.template">
1425 <field name="name">Droit au bail</field>
1426 <field name="code">206</field>
1427 <field name="type">other</field>
1428 <field name="user_type" ref="account_type_immobilisations"/>
1430 <field name="parent_id" ref="pcg_20"/>
1433 <record id="pcg_207" model="account.account.template">
1434 <field name="name">Fonds commercial</field>
1435 <field name="code">207</field>
1436 <field name="type">other</field>
1437 <field name="user_type" ref="account_type_immobilisations"/>
1439 <field name="parent_id" ref="pcg_20"/>
1442 <record id="pcg_208" model="account.account.template">
1443 <field name="name">Autres immobilisations incorporelles</field>
1444 <field name="code">208</field>
1445 <field name="type">other</field>
1446 <field name="user_type" ref="account_type_immobilisations"/>
1448 <field name="parent_id" ref="pcg_20"/>
1451 <record id="pcg_21" model="account.account.template">
1452 <field name="name">Immobilisations corporelles</field>
1453 <field name="code">21</field>
1454 <field name="type">view</field>
1455 <field name="user_type" ref="account_type_view"/>
1456 <field name="note">Si valeur unitaire supérieure à 500 Euros HT</field>
1458 <field name="parent_id" ref="pcg_Classe_2"/>
1461 <record id="pcg_211" model="account.account.template">
1462 <field name="name">Terrains</field>
1463 <field name="code">211</field>
1464 <field name="type">other</field>
1465 <field name="user_type" ref="account_type_immobilisations"/>
1467 <field name="parent_id" ref="pcg_21"/>
1470 <record id="pcg_2111" model="account.account.template">
1471 <field name="name">Terrains nus</field>
1472 <field name="code">2111</field>
1473 <field name="type">other</field>
1474 <field name="user_type" ref="account_type_immobilisations"/>
1476 <field name="parent_id" ref="pcg_211"/>
1479 <record id="pcg_2112" model="account.account.template">
1480 <field name="name">Terrains aménagés</field>
1481 <field name="code">2112</field>
1482 <field name="type">other</field>
1483 <field name="user_type" ref="account_type_immobilisations"/>
1485 <field name="parent_id" ref="pcg_211"/>
1488 <record id="pcg_2113" model="account.account.template">
1489 <field name="name">Sous-sols et sur-sols</field>
1490 <field name="code">2113</field>
1491 <field name="type">other</field>
1492 <field name="user_type" ref="account_type_immobilisations"/>
1494 <field name="parent_id" ref="pcg_211"/>
1497 <record id="pcg_2114" model="account.account.template">
1498 <field name="name">Terrains de gisement</field>
1499 <field name="code">2114</field>
1500 <field name="type">other</field>
1501 <field name="user_type" ref="account_type_immobilisations"/>
1503 <field name="parent_id" ref="pcg_211"/>
1506 <record id="pcg_21141" model="account.account.template">
1507 <field name="name">Carrières</field>
1508 <field name="code">21141</field>
1509 <field name="type">other</field>
1510 <field name="user_type" ref="account_type_immobilisations"/>
1512 <field name="parent_id" ref="pcg_2114"/>
1515 <record id="pcg_2115" model="account.account.template">
1516 <field name="name">Terrains bâtis</field>
1517 <field name="code">2115</field>
1518 <field name="type">other</field>
1519 <field name="user_type" ref="account_type_immobilisations"/>
1521 <field name="parent_id" ref="pcg_211"/>
1524 <record id="pcg_21151" model="account.account.template">
1525 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1526 <field name="code">21151</field>
1527 <field name="type">other</field>
1528 <field name="user_type" ref="account_type_immobilisations"/>
1530 <field name="parent_id" ref="pcg_2115"/>
1533 <record id="pcg_21155" model="account.account.template">
1534 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1535 <field name="code">21155</field>
1536 <field name="type">other</field>
1537 <field name="user_type" ref="account_type_immobilisations"/>
1539 <field name="parent_id" ref="pcg_2115"/>
1542 <record id="pcg_21158" model="account.account.template">
1543 <field name="name">Autres ensembles immobiliers</field>
1544 <field name="code">21158</field>
1545 <field name="type">other</field>
1546 <field name="user_type" ref="account_type_immobilisations"/>
1548 <field name="parent_id" ref="pcg_2115"/>
1551 <record id="pcg_211581" model="account.account.template">
1552 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1553 <field name="code">211581</field>
1554 <field name="type">other</field>
1555 <field name="user_type" ref="account_type_immobilisations"/>
1557 <field name="parent_id" ref="pcg_21158"/>
1560 <record id="pcg_211588" model="account.account.template">
1561 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1562 <field name="code">211588</field>
1563 <field name="type">other</field>
1564 <field name="user_type" ref="account_type_immobilisations"/>
1566 <field name="parent_id" ref="pcg_21158"/>
1569 <record id="pcg_2116" model="account.account.template">
1570 <field name="name">Compte d'ordre sur immobilisations</field>
1571 <field name="code">2116</field>
1572 <field name="type">other</field>
1573 <field name="user_type" ref="account_type_immobilisations"/>
1575 <field name="parent_id" ref="pcg_211"/>
1578 <record id="pcg_212" model="account.account.template">
1579 <field name="name">Agencements et aménagements de terrains (même ventilation que celle du compte 211)</field>
1580 <field name="code">212</field>
1581 <field name="type">other</field>
1582 <field name="user_type" ref="account_type_immobilisations"/>
1584 <field name="parent_id" ref="pcg_21"/>
1587 <record id="pcg_213" model="account.account.template">
1588 <field name="name">Constructions</field>
1589 <field name="code">213</field>
1590 <field name="type">other</field>
1591 <field name="user_type" ref="account_type_immobilisations"/>
1593 <field name="parent_id" ref="pcg_21"/>
1596 <record id="pcg_2131" model="account.account.template">
1597 <field name="name">Bâtiments</field>
1598 <field name="code">2131</field>
1599 <field name="type">other</field>
1600 <field name="user_type" ref="account_type_immobilisations"/>
1602 <field name="parent_id" ref="pcg_213"/>
1605 <record id="pcg_21311" model="account.account.template">
1606 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1607 <field name="code">21311</field>
1608 <field name="type">other</field>
1609 <field name="user_type" ref="account_type_immobilisations"/>
1611 <field name="parent_id" ref="pcg_2131"/>
1614 <record id="pcg_21315" model="account.account.template">
1615 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1616 <field name="code">21315</field>
1617 <field name="type">other</field>
1618 <field name="user_type" ref="account_type_immobilisations"/>
1620 <field name="parent_id" ref="pcg_2131"/>
1623 <record id="pcg_21318" model="account.account.template">
1624 <field name="name">Autres ensembles immobiliers</field>
1625 <field name="code">21318</field>
1626 <field name="type">other</field>
1627 <field name="user_type" ref="account_type_immobilisations"/>
1629 <field name="parent_id" ref="pcg_2131"/>
1632 <record id="pcg_213181" model="account.account.template">
1633 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1634 <field name="code">213181</field>
1635 <field name="type">other</field>
1636 <field name="user_type" ref="account_type_immobilisations"/>
1638 <field name="parent_id" ref="pcg_21318"/>
1641 <record id="pcg_213188" model="account.account.template">
1642 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1643 <field name="code">213188</field>
1644 <field name="type">other</field>
1645 <field name="user_type" ref="account_type_immobilisations"/>
1647 <field name="parent_id" ref="pcg_21318"/>
1650 <record id="pcg_2135" model="account.account.template">
1651 <field name="name">Installations générales agencements aménagements des constructions (même ventilation que celle du compte 2131)</field>
1652 <field name="code">2135</field>
1653 <field name="type">other</field>
1654 <field name="user_type" ref="account_type_immobilisations"/>
1656 <field name="parent_id" ref="pcg_213"/>
1659 <record id="pcg_2138" model="account.account.template">
1660 <field name="name">Ouvrages d'infrastructure</field>
1661 <field name="code">2138</field>
1662 <field name="type">other</field>
1663 <field name="user_type" ref="account_type_immobilisations"/>
1665 <field name="parent_id" ref="pcg_213"/>
1668 <record id="pcg_21381" model="account.account.template">
1669 <field name="name">Voies de terre</field>
1670 <field name="code">21381</field>
1671 <field name="type">other</field>
1672 <field name="user_type" ref="account_type_immobilisations"/>
1674 <field name="parent_id" ref="pcg_2138"/>
1677 <record id="pcg_21382" model="account.account.template">
1678 <field name="name">Voies de fer</field>
1679 <field name="code">21382</field>
1680 <field name="type">other</field>
1681 <field name="user_type" ref="account_type_immobilisations"/>
1683 <field name="parent_id" ref="pcg_2138"/>
1686 <record id="pcg_21383" model="account.account.template">
1687 <field name="name">Voies d'eau</field>
1688 <field name="code">21383</field>
1689 <field name="type">other</field>
1690 <field name="user_type" ref="account_type_immobilisations"/>
1692 <field name="parent_id" ref="pcg_2138"/>
1695 <record id="pcg_21384" model="account.account.template">
1696 <field name="name">Barrages</field>
1697 <field name="code">21384</field>
1698 <field name="type">other</field>
1699 <field name="user_type" ref="account_type_immobilisations"/>
1701 <field name="parent_id" ref="pcg_2138"/>
1704 <record id="pcg_21385" model="account.account.template">
1705 <field name="name">Pistes d'aérodromes</field>
1706 <field name="code">21385</field>
1707 <field name="type">other</field>
1708 <field name="user_type" ref="account_type_immobilisations"/>
1710 <field name="parent_id" ref="pcg_2138"/>
1713 <record id="pcg_214" model="account.account.template">
1714 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 213)</field>
1715 <field name="code">214</field>
1716 <field name="type">other</field>
1717 <field name="user_type" ref="account_type_immobilisations"/>
1719 <field name="parent_id" ref="pcg_21"/>
1722 <record id="pcg_215" model="account.account.template">
1723 <field name="name">Installations techniques matériels et outillages industriels</field>
1724 <field name="code">215</field>
1725 <field name="type">other</field>
1726 <field name="user_type" ref="account_type_immobilisations"/>
1728 <field name="parent_id" ref="pcg_21"/>
1731 <record id="pcg_2151" model="account.account.template">
1732 <field name="name">Installations complexes spécialisées</field>
1733 <field name="code">2151</field>
1734 <field name="type">other</field>
1735 <field name="user_type" ref="account_type_immobilisations"/>
1737 <field name="parent_id" ref="pcg_215"/>
1740 <record id="pcg_21511" model="account.account.template">
1741 <field name="name">Sur sol propre</field>
1742 <field name="code">21511</field>
1743 <field name="type">other</field>
1744 <field name="user_type" ref="account_type_immobilisations"/>
1746 <field name="parent_id" ref="pcg_2151"/>
1749 <record id="pcg_21514" model="account.account.template">
1750 <field name="name">Sur sol d'autrui</field>
1751 <field name="code">21514</field>
1752 <field name="type">other</field>
1753 <field name="user_type" ref="account_type_immobilisations"/>
1755 <field name="parent_id" ref="pcg_2151"/>
1758 <record id="pcg_2153" model="account.account.template">
1759 <field name="name">Installations à caractère spécifique</field>
1760 <field name="code">2153</field>
1761 <field name="type">other</field>
1762 <field name="user_type" ref="account_type_immobilisations"/>
1764 <field name="parent_id" ref="pcg_215"/>
1767 <record id="pcg_21531" model="account.account.template">
1768 <field name="name">Sur sol propre</field>
1769 <field name="code">21531</field>
1770 <field name="type">other</field>
1771 <field name="user_type" ref="account_type_immobilisations"/>
1773 <field name="parent_id" ref="pcg_2153"/>
1776 <record id="pcg_21534" model="account.account.template">
1777 <field name="name">Sur sol d'autrui</field>
1778 <field name="code">21534</field>
1779 <field name="type">other</field>
1780 <field name="user_type" ref="account_type_immobilisations"/>
1782 <field name="parent_id" ref="pcg_2153"/>
1785 <record id="pcg_2154" model="account.account.template">
1786 <field name="name">Matériel industriel</field>
1787 <field name="code">2154</field>
1788 <field name="type">other</field>
1789 <field name="user_type" ref="account_type_immobilisations"/>
1791 <field name="parent_id" ref="pcg_215"/>
1794 <record id="pcg_2155" model="account.account.template">
1795 <field name="name">Outillage industriel</field>
1796 <field name="code">2155</field>
1797 <field name="type">other</field>
1798 <field name="user_type" ref="account_type_immobilisations"/>
1800 <field name="parent_id" ref="pcg_215"/>
1803 <record id="pcg_2157" model="account.account.template">
1804 <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
1805 <field name="code">2157</field>
1806 <field name="type">other</field>
1807 <field name="user_type" ref="account_type_immobilisations"/>
1809 <field name="parent_id" ref="pcg_215"/>
1812 <record id="pcg_218" model="account.account.template">
1813 <field name="name">Autres immobilisations corporelles</field>
1814 <field name="code">218</field>
1815 <field name="type">other</field>
1816 <field name="user_type" ref="account_type_immobilisations"/>
1818 <field name="parent_id" ref="pcg_21"/>
1821 <record id="pcg_2181" model="account.account.template">
1822 <field name="name">Installations générales agencements aménagements divers</field>
1823 <field name="code">2181</field>
1824 <field name="type">other</field>
1825 <field name="user_type" ref="account_type_immobilisations"/>
1827 <field name="parent_id" ref="pcg_218"/>
1830 <record id="pcg_2182" model="account.account.template">
1831 <field name="name">Matériel de transport</field>
1832 <field name="code">2182</field>
1833 <field name="type">other</field>
1834 <field name="user_type" ref="account_type_immobilisations"/>
1836 <field name="parent_id" ref="pcg_218"/>
1839 <record id="pcg_2183" model="account.account.template">
1840 <field name="name">Matériel de bureau et matériel informatique </field>
1841 <field name="code">2183</field>
1842 <field name="type">other</field>
1843 <field name="user_type" ref="account_type_immobilisations"/>
1845 <field name="parent_id" ref="pcg_218"/>
1848 <record id="pcg_2184" model="account.account.template">
1849 <field name="name">Mobilier</field>
1850 <field name="code">2184</field>
1851 <field name="type">other</field>
1852 <field name="user_type" ref="account_type_immobilisations"/>
1854 <field name="parent_id" ref="pcg_218"/>
1857 <record id="pcg_2185" model="account.account.template">
1858 <field name="name">Cheptel</field>
1859 <field name="code">2185</field>
1860 <field name="type">other</field>
1861 <field name="user_type" ref="account_type_immobilisations"/>
1863 <field name="parent_id" ref="pcg_218"/>
1866 <record id="pcg_2186" model="account.account.template">
1867 <field name="name">Emballages récupérables</field>
1868 <field name="code">2186</field>
1869 <field name="type">other</field>
1870 <field name="user_type" ref="account_type_immobilisations"/>
1872 <field name="parent_id" ref="pcg_218"/>
1875 <record id="pcg_22" model="account.account.template">
1876 <field name="name">Immobilisations mises en concession</field>
1877 <field name="code">22</field>
1878 <field name="type">view</field>
1879 <field name="user_type" ref="account_type_view"/>
1881 <field name="parent_id" ref="pcg_Classe_2"/>
1884 <record id="pcg_23" model="account.account.template">
1885 <field name="name">Immobilisations en cours</field>
1886 <field name="code">23</field>
1887 <field name="type">view</field>
1888 <field name="user_type" ref="account_type_view"/>
1890 <field name="parent_id" ref="pcg_Classe_2"/>
1893 <record id="pcg_231" model="account.account.template">
1894 <field name="name">Immobilisations corporelles en cours</field>
1895 <field name="code">231</field>
1896 <field name="type">other</field>
1897 <field name="user_type" ref="account_type_immobilisations"/>
1899 <field name="parent_id" ref="pcg_23"/>
1902 <record id="pcg_2312" model="account.account.template">
1903 <field name="name">Terrains</field>
1904 <field name="code">2312</field>
1905 <field name="type">other</field>
1906 <field name="user_type" ref="account_type_immobilisations"/>
1907 <field name="note">Pas d'amortissement sur les terrains</field>
1909 <field name="parent_id" ref="pcg_231"/>
1912 <record id="pcg_2313" model="account.account.template">
1913 <field name="name">Constructions</field>
1914 <field name="code">2313</field>
1915 <field name="type">other</field>
1916 <field name="user_type" ref="account_type_immobilisations"/>
1918 <field name="parent_id" ref="pcg_231"/>
1921 <record id="pcg_2315" model="account.account.template">
1922 <field name="name">Installations techniques matériel et outillage industriels</field>
1923 <field name="code">2315</field>
1924 <field name="type">other</field>
1925 <field name="user_type" ref="account_type_immobilisations"/>
1927 <field name="parent_id" ref="pcg_231"/>
1930 <record id="pcg_2318" model="account.account.template">
1931 <field name="name">Autres immobilisations corporelles</field>
1932 <field name="code">2318</field>
1933 <field name="type">other</field>
1934 <field name="user_type" ref="account_type_immobilisations"/>
1936 <field name="parent_id" ref="pcg_231"/>
1939 <record id="pcg_232" model="account.account.template">
1940 <field name="name">Immobilisations incorporelles en cours </field>
1941 <field name="code">232</field>
1942 <field name="type">other</field>
1943 <field name="user_type" ref="account_type_immobilisations"/>
1945 <field name="parent_id" ref="pcg_23"/>
1948 <record id="pcg_237" model="account.account.template">
1949 <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
1950 <field name="code">237</field>
1951 <field name="type">other</field>
1952 <field name="user_type" ref="account_type_immobilisations"/>
1954 <field name="parent_id" ref="pcg_23"/>
1957 <record id="pcg_238" model="account.account.template">
1958 <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
1959 <field name="code">238</field>
1960 <field name="type">other</field>
1961 <field name="user_type" ref="account_type_immobilisations"/>
1963 <field name="parent_id" ref="pcg_23"/>
1966 <record id="pcg_2382" model="account.account.template">
1967 <field name="name">Terrains</field>
1968 <field name="code">2382</field>
1969 <field name="type">other</field>
1970 <field name="user_type" ref="account_type_immobilisations"/>
1972 <field name="parent_id" ref="pcg_238"/>
1975 <record id="pcg_2383" model="account.account.template">
1976 <field name="name">Constructions</field>
1977 <field name="code">2383</field>
1978 <field name="type">other</field>
1979 <field name="user_type" ref="account_type_immobilisations"/>
1981 <field name="parent_id" ref="pcg_238"/>
1984 <record id="pcg_2385" model="account.account.template">
1985 <field name="name">Installations techniques matériel et outillage industriels</field>
1986 <field name="code">2385</field>
1987 <field name="type">other</field>
1988 <field name="user_type" ref="account_type_immobilisations"/>
1990 <field name="parent_id" ref="pcg_238"/>
1993 <record id="pcg_2388" model="account.account.template">
1994 <field name="name">Autres immobilisations corporelles</field>
1995 <field name="code">2388</field>
1996 <field name="type">other</field>
1997 <field name="user_type" ref="account_type_immobilisations"/>
1999 <field name="parent_id" ref="pcg_238"/>
2002 <record id="pcg_25" model="account.account.template">
2003 <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
2004 <field name="code">25</field>
2005 <field name="type">view</field>
2006 <field name="user_type" ref="account_type_view"/>
2008 <field name="parent_id" ref="pcg_Classe_2"/>
2011 <record id="pcg_26" model="account.account.template">
2012 <field name="name">Participations et créances rattachées à des participations</field>
2013 <field name="code">26</field>
2014 <field name="type">view</field>
2015 <field name="user_type" ref="account_type_view"/>
2017 <field name="parent_id" ref="pcg_Classe_2"/>
2020 <record id="pcg_261" model="account.account.template">
2021 <field name="name">Titres de participation</field>
2022 <field name="code">261</field>
2023 <field name="type">other</field>
2024 <field name="user_type" ref="account_type_immobilisations"/>
2025 <field name="note">Pas d'amortissement sur les titres de participation</field>
2027 <field name="parent_id" ref="pcg_26"/>
2030 <record id="pcg_2611" model="account.account.template">
2031 <field name="name">Actions</field>
2032 <field name="code">2611</field>
2033 <field name="type">other</field>
2034 <field name="user_type" ref="account_type_immobilisations"/>
2036 <field name="parent_id" ref="pcg_261"/>
2039 <record id="pcg_2618" model="account.account.template">
2040 <field name="name">Autres titres</field>
2041 <field name="code">2618</field>
2042 <field name="type">other</field>
2043 <field name="user_type" ref="account_type_immobilisations"/>
2045 <field name="parent_id" ref="pcg_261"/>
2048 <record id="pcg_262" model="account.account.template">
2049 <field name="name">Titres évalués par équivalence</field>
2050 <field name="code">262</field>
2051 <field name="type">other</field>
2052 <field name="user_type" ref="account_type_immobilisations"/>
2053 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
2055 <field name="parent_id" ref="pcg_26"/>
2058 <record id="pcg_266" model="account.account.template">
2059 <field name="name">Autres formes de participation</field>
2060 <field name="code">266</field>
2061 <field name="type">other</field>
2062 <field name="user_type" ref="account_type_immobilisations"/>
2063 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
2065 <field name="parent_id" ref="pcg_26"/>
2068 <record id="pcg_267" model="account.account.template">
2069 <field name="name">Créances rattachées à des participations</field>
2070 <field name="code">267</field>
2071 <field name="type">other</field>
2072 <field name="user_type" ref="account_type_immobilisations"/>
2074 <field name="parent_id" ref="pcg_26"/>
2077 <record id="pcg_2671" model="account.account.template">
2078 <field name="name">Créances rattachées à des participations (groupe)</field>
2079 <field name="code">2671</field>
2080 <field name="type">other</field>
2081 <field name="user_type" ref="account_type_immobilisations"/>
2083 <field name="parent_id" ref="pcg_267"/>
2086 <record id="pcg_2674" model="account.account.template">
2087 <field name="name">Créances rattachées à des participations (hors groupe)</field>
2088 <field name="code">2674</field>
2089 <field name="type">other</field>
2090 <field name="user_type" ref="account_type_immobilisations"/>
2092 <field name="parent_id" ref="pcg_267"/>
2095 <record id="pcg_2675" model="account.account.template">
2096 <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
2097 <field name="code">2675</field>
2098 <field name="type">other</field>
2099 <field name="user_type" ref="account_type_immobilisations"/>
2101 <field name="parent_id" ref="pcg_267"/>
2104 <record id="pcg_2676" model="account.account.template">
2105 <field name="name">Avances consolidables</field>
2106 <field name="code">2676</field>
2107 <field name="type">other</field>
2108 <field name="user_type" ref="account_type_immobilisations"/>
2110 <field name="parent_id" ref="pcg_267"/>
2113 <record id="pcg_2677" model="account.account.template">
2114 <field name="name">Autres créances rattachées à des participations </field>
2115 <field name="code">2677</field>
2116 <field name="type">other</field>
2117 <field name="user_type" ref="account_type_immobilisations"/>
2119 <field name="parent_id" ref="pcg_267"/>
2122 <record id="pcg_2678" model="account.account.template">
2123 <field name="name">Intérêts courus</field>
2124 <field name="code">2678</field>
2125 <field name="type">other</field>
2126 <field name="user_type" ref="account_type_immobilisations"/>
2128 <field name="parent_id" ref="pcg_267"/>
2131 <record id="pcg_268" model="account.account.template">
2132 <field name="name">Créances rattachées à des sociétés en participation</field>
2133 <field name="code">268</field>
2134 <field name="type">other</field>
2135 <field name="user_type" ref="account_type_immobilisations"/>
2137 <field name="parent_id" ref="pcg_26"/>
2140 <record id="pcg_2681" model="account.account.template">
2141 <field name="name">Principal</field>
2142 <field name="code">2681</field>
2143 <field name="type">other</field>
2144 <field name="user_type" ref="account_type_immobilisations"/>
2146 <field name="parent_id" ref="pcg_268"/>
2149 <record id="pcg_2688" model="account.account.template">
2150 <field name="name">Intérêts courus</field>
2151 <field name="code">2688</field>
2152 <field name="type">other</field>
2153 <field name="user_type" ref="account_type_immobilisations"/>
2155 <field name="parent_id" ref="pcg_268"/>
2158 <record id="pcg_269" model="account.account.template">
2159 <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
2160 <field name="code">269</field>
2161 <field name="type">other</field>
2162 <field name="user_type" ref="account_type_immobilisations"/>
2164 <field name="parent_id" ref="pcg_26"/>
2167 <record id="pcg_27" model="account.account.template">
2168 <field name="name">Autres immobilisations financières</field>
2169 <field name="code">27</field>
2170 <field name="type">view</field>
2171 <field name="user_type" ref="account_type_view"/>
2172 <field name="note">Pas d'amortissement sur les immobilisations financières</field>
2174 <field name="parent_id" ref="pcg_Classe_2"/>
2177 <record id="pcg_271" model="account.account.template">
2178 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
2179 <field name="code">271</field>
2180 <field name="type">other</field>
2181 <field name="user_type" ref="account_type_immobilisations"/>
2183 <field name="parent_id" ref="pcg_27"/>
2186 <record id="pcg_2711" model="account.account.template">
2187 <field name="name">Actions</field>
2188 <field name="code">2711</field>
2189 <field name="type">other</field>
2190 <field name="user_type" ref="account_type_immobilisations"/>
2192 <field name="parent_id" ref="pcg_271"/>
2195 <record id="pcg_2718" model="account.account.template">
2196 <field name="name">Autres titres</field>
2197 <field name="code">2718</field>
2198 <field name="type">other</field>
2199 <field name="user_type" ref="account_type_immobilisations"/>
2201 <field name="parent_id" ref="pcg_271"/>
2204 <record id="pcg_272" model="account.account.template">
2205 <field name="name">Titres immobilisés (droit de créance)</field>
2206 <field name="code">272</field>
2207 <field name="type">other</field>
2208 <field name="user_type" ref="account_type_immobilisations"/>
2210 <field name="parent_id" ref="pcg_27"/>
2213 <record id="pcg_2721" model="account.account.template">
2214 <field name="name">Obligations</field>
2215 <field name="code">2721</field>
2216 <field name="type">other</field>
2217 <field name="user_type" ref="account_type_immobilisations"/>
2219 <field name="parent_id" ref="pcg_272"/>
2222 <record id="pcg_2722" model="account.account.template">
2223 <field name="name">Bons</field>
2224 <field name="code">2722</field>
2225 <field name="type">other</field>
2226 <field name="user_type" ref="account_type_immobilisations"/>
2228 <field name="parent_id" ref="pcg_272"/>
2231 <record id="pcg_273" model="account.account.template">
2232 <field name="name">Titres immobilisés de l'activité de portefeuille (TIAP)</field>
2233 <field name="code">273</field>
2234 <field name="type">other</field>
2235 <field name="user_type" ref="account_type_immobilisations"/>
2237 <field name="parent_id" ref="pcg_27"/>
2240 <record id="pcg_274" model="account.account.template">
2241 <field name="name">Prêts</field>
2242 <field name="code">274</field>
2243 <field name="type">other</field>
2244 <field name="user_type" ref="account_type_immobilisations"/>
2246 <field name="parent_id" ref="pcg_27"/>
2249 <record id="pcg_2741" model="account.account.template">
2250 <field name="name">Prêts participatifs</field>
2251 <field name="code">2741</field>
2252 <field name="type">other</field>
2253 <field name="user_type" ref="account_type_immobilisations"/>
2255 <field name="parent_id" ref="pcg_274"/>
2258 <record id="pcg_2742" model="account.account.template">
2259 <field name="name">Prêts aux associés</field>
2260 <field name="code">2742</field>
2261 <field name="type">other</field>
2262 <field name="user_type" ref="account_type_immobilisations"/>
2264 <field name="parent_id" ref="pcg_274"/>
2267 <record id="pcg_2743" model="account.account.template">
2268 <field name="name">Prêts au personnel</field>
2269 <field name="code">2743</field>
2270 <field name="type">other</field>
2271 <field name="user_type" ref="account_type_immobilisations"/>
2273 <field name="parent_id" ref="pcg_274"/>
2276 <record id="pcg_2748" model="account.account.template">
2277 <field name="name">Autres prêts</field>
2278 <field name="code">2748</field>
2279 <field name="type">other</field>
2280 <field name="user_type" ref="account_type_immobilisations"/>
2282 <field name="parent_id" ref="pcg_274"/>
2285 <record id="pcg_275" model="account.account.template">
2286 <field name="name">Dépôts et cautionnements versés</field>
2287 <field name="code">275</field>
2288 <field name="type">other</field>
2289 <field name="user_type" ref="account_type_immobilisations"/>
2290 <field name="note">ex : badge autoroute..</field>
2292 <field name="parent_id" ref="pcg_27"/>
2295 <record id="pcg_2751" model="account.account.template">
2296 <field name="name">Dépôts</field>
2297 <field name="code">2751</field>
2298 <field name="type">other</field>
2299 <field name="user_type" ref="account_type_immobilisations"/>
2301 <field name="parent_id" ref="pcg_275"/>
2304 <record id="pcg_2755" model="account.account.template">
2305 <field name="name">Cautionnements</field>
2306 <field name="code">2755</field>
2307 <field name="type">other</field>
2308 <field name="user_type" ref="account_type_immobilisations"/>
2310 <field name="parent_id" ref="pcg_275"/>
2313 <record id="pcg_276" model="account.account.template">
2314 <field name="name">Autres créances immobilisées</field>
2315 <field name="code">276</field>
2316 <field name="type">other</field>
2317 <field name="user_type" ref="account_type_immobilisations"/>
2319 <field name="parent_id" ref="pcg_27"/>
2322 <record id="pcg_2761" model="account.account.template">
2323 <field name="name">Créances diverses</field>
2324 <field name="code">2761</field>
2325 <field name="type">other</field>
2326 <field name="user_type" ref="account_type_immobilisations"/>
2328 <field name="parent_id" ref="pcg_276"/>
2331 <record id="pcg_2768" model="account.account.template">
2332 <field name="name">Intérêts courus</field>
2333 <field name="code">2768</field>
2334 <field name="type">other</field>
2335 <field name="user_type" ref="account_type_immobilisations"/>
2337 <field name="parent_id" ref="pcg_276"/>
2340 <record id="pcg_27682" model="account.account.template">
2341 <field name="name">Sur titres immobilisés (droits de créance)</field>
2342 <field name="code">27682</field>
2343 <field name="type">other</field>
2344 <field name="user_type" ref="account_type_immobilisations"/>
2346 <field name="parent_id" ref="pcg_2768"/>
2349 <record id="pcg_27684" model="account.account.template">
2350 <field name="name">Sur prêts</field>
2351 <field name="code">27684</field>
2352 <field name="type">other</field>
2353 <field name="user_type" ref="account_type_immobilisations"/>
2355 <field name="parent_id" ref="pcg_2768"/>
2358 <record id="pcg_27685" model="account.account.template">
2359 <field name="name">Sur dépôts et cautionnements</field>
2360 <field name="code">27685</field>
2361 <field name="type">other</field>
2362 <field name="user_type" ref="account_type_immobilisations"/>
2364 <field name="parent_id" ref="pcg_2768"/>
2367 <record id="pcg_27688" model="account.account.template">
2368 <field name="name">Sur créances diverses</field>
2369 <field name="code">27688</field>
2370 <field name="type">other</field>
2371 <field name="user_type" ref="account_type_immobilisations"/>
2373 <field name="parent_id" ref="pcg_2768"/>
2376 <record id="pcg_277" model="account.account.template">
2377 <field name="name">Actions propres ou parts propres</field>
2378 <field name="code">277</field>
2379 <field name="type">other</field>
2380 <field name="user_type" ref="account_type_immobilisations"/>
2382 <field name="parent_id" ref="pcg_27"/>
2385 <record id="pcg_2771" model="account.account.template">
2386 <field name="name">Actions propres ou parts propres</field>
2387 <field name="code">2771</field>
2388 <field name="type">other</field>
2389 <field name="user_type" ref="account_type_immobilisations"/>
2391 <field name="parent_id" ref="pcg_277"/>
2394 <record id="pcg_2772" model="account.account.template">
2395 <field name="name">Actions propres ou parts propres en voie d'annulation</field>
2396 <field name="code">2772</field>
2397 <field name="type">other</field>
2398 <field name="user_type" ref="account_type_immobilisations"/>
2400 <field name="parent_id" ref="pcg_277"/>
2403 <record id="pcg_279" model="account.account.template">
2404 <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
2405 <field name="code">279</field>
2406 <field name="type">other</field>
2407 <field name="user_type" ref="account_type_immobilisations"/>
2409 <field name="parent_id" ref="pcg_27"/>
2412 <record id="pcg_28" model="account.account.template">
2413 <field name="name">Amortissement des immobilisations</field>
2414 <field name="code">28</field>
2415 <field name="type">view</field>
2416 <field name="user_type" ref="account_type_view"/>
2417 <field name="note">http://fr.wikipedia.org/wiki/Amortissement_comptable</field>
2419 <field name="parent_id" ref="pcg_Classe_2"/>
2422 <record id="pcg_280" model="account.account.template">
2423 <field name="name">Amortissements des immobilisations incorporelles</field>
2424 <field name="code">280</field>
2425 <field name="type">other</field>
2426 <field name="user_type" ref="account_type_immobilisations"/>
2428 <field name="parent_id" ref="pcg_28"/>
2431 <record id="pcg_2801" model="account.account.template">
2432 <field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
2433 <field name="code">2801</field>
2434 <field name="type">other</field>
2435 <field name="user_type" ref="account_type_immobilisations"/>
2437 <field name="parent_id" ref="pcg_280"/>
2440 <record id="pcg_2803" model="account.account.template">
2441 <field name="name">Frais de recherche et de développement </field>
2442 <field name="code">2803</field>
2443 <field name="type">other</field>
2444 <field name="user_type" ref="account_type_immobilisations"/>
2446 <field name="parent_id" ref="pcg_280"/>
2449 <record id="pcg_2805" model="account.account.template">
2450 <field name="name">Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
2451 <field name="code">2805</field>
2452 <field name="type">other</field>
2453 <field name="user_type" ref="account_type_immobilisations"/>
2455 <field name="parent_id" ref="pcg_280"/>
2458 <record id="pcg_2807" model="account.account.template">
2459 <field name="name">Fonds commercial</field>
2460 <field name="code">2807</field>
2461 <field name="type">other</field>
2462 <field name="user_type" ref="account_type_immobilisations"/>
2464 <field name="parent_id" ref="pcg_280"/>
2467 <record id="pcg_2808" model="account.account.template">
2468 <field name="name">Autres immobilisations incorporelles</field>
2469 <field name="code">2808</field>
2470 <field name="type">other</field>
2471 <field name="user_type" ref="account_type_immobilisations"/>
2473 <field name="parent_id" ref="pcg_280"/>
2476 <record id="pcg_281" model="account.account.template">
2477 <field name="name">Amortissements des immobilisations corporelles</field>
2478 <field name="code">281</field>
2479 <field name="type">other</field>
2480 <field name="user_type" ref="account_type_immobilisations"/>
2482 <field name="parent_id" ref="pcg_28"/>
2485 <record id="pcg_2811" model="account.account.template">
2486 <field name="name">Terrains de gisement</field>
2487 <field name="code">2811</field>
2488 <field name="type">other</field>
2489 <field name="user_type" ref="account_type_immobilisations"/>
2491 <field name="parent_id" ref="pcg_281"/>
2494 <record id="pcg_2812" model="account.account.template">
2495 <field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
2496 <field name="code">2812</field>
2497 <field name="type">other</field>
2498 <field name="user_type" ref="account_type_immobilisations"/>
2500 <field name="parent_id" ref="pcg_281"/>
2503 <record id="pcg_2813" model="account.account.template">
2504 <field name="name">Constructions (même ventilation que celle du compte 213)</field>
2505 <field name="code">2813</field>
2506 <field name="type">other</field>
2507 <field name="user_type" ref="account_type_immobilisations"/>
2509 <field name="parent_id" ref="pcg_281"/>
2512 <record id="pcg_2814" model="account.account.template">
2513 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
2514 <field name="code">2814</field>
2515 <field name="type">other</field>
2516 <field name="user_type" ref="account_type_immobilisations"/>
2518 <field name="parent_id" ref="pcg_281"/>
2521 <record id="pcg_2815" model="account.account.template">
2522 <field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
2523 <field name="code">2815</field>
2524 <field name="type">other</field>
2525 <field name="user_type" ref="account_type_immobilisations"/>
2527 <field name="parent_id" ref="pcg_281"/>
2530 <record id="pcg_2818" model="account.account.template">
2531 <field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
2532 <field name="code">2818</field>
2533 <field name="type">other</field>
2534 <field name="user_type" ref="account_type_immobilisations"/>
2536 <field name="parent_id" ref="pcg_281"/>
2539 <record id="pcg_282" model="account.account.template">
2540 <field name="name">Amortissements des immobilisations mises en concession</field>
2541 <field name="code">282</field>
2542 <field name="type">other</field>
2543 <field name="user_type" ref="account_type_immobilisations"/>
2545 <field name="parent_id" ref="pcg_28"/>
2548 <record id="pcg_29" model="account.account.template">
2549 <field name="name">Dépréciation des immobilisations</field>
2550 <field name="code">29</field>
2551 <field name="type">view</field>
2552 <field name="user_type" ref="account_type_view"/>
2554 <field name="parent_id" ref="pcg_Classe_2"/>
2557 <record id="pcg_290" model="account.account.template">
2558 <field name="name">Dépréciations des immobilisations incorporelles</field>
2559 <field name="code">290</field>
2560 <field name="type">other</field>
2561 <field name="user_type" ref="account_type_immobilisations"/>
2563 <field name="parent_id" ref="pcg_29"/>
2566 <record id="pcg_2905" model="account.account.template">
2567 <field name="name">Marques, procédés, droits et valeurs similaires</field>
2568 <field name="code">2905</field>
2569 <field name="type">other</field>
2570 <field name="user_type" ref="account_type_immobilisations"/>
2572 <field name="parent_id" ref="pcg_290"/>
2575 <record id="pcg_2906" model="account.account.template">
2576 <field name="name">Droit au bail</field>
2577 <field name="code">2906</field>
2578 <field name="type">other</field>
2579 <field name="user_type" ref="account_type_immobilisations"/>
2581 <field name="parent_id" ref="pcg_290"/>
2584 <record id="pcg_2907" model="account.account.template">
2585 <field name="name">Fonds commercial</field>
2586 <field name="code">2907</field>
2587 <field name="type">other</field>
2588 <field name="user_type" ref="account_type_immobilisations"/>
2590 <field name="parent_id" ref="pcg_290"/>
2593 <record id="pcg_2908" model="account.account.template">
2594 <field name="name">Autres immobilisations incorporelles</field>
2595 <field name="code">2908</field>
2596 <field name="type">other</field>
2597 <field name="user_type" ref="account_type_immobilisations"/>
2599 <field name="parent_id" ref="pcg_290"/>
2602 <record id="pcg_291" model="account.account.template">
2603 <field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
2604 <field name="code">291</field>
2605 <field name="type">other</field>
2606 <field name="user_type" ref="account_type_immobilisations"/>
2608 <field name="parent_id" ref="pcg_29"/>
2611 <record id="pcg_2911" model="account.account.template">
2612 <field name="name">Terrains (autres que terrains de gisement)</field>
2613 <field name="code">2911</field>
2614 <field name="type">other</field>
2615 <field name="user_type" ref="account_type_immobilisations"/>
2617 <field name="parent_id" ref="pcg_291"/>
2620 <record id="pcg_292" model="account.account.template">
2621 <field name="name">Dépréciations des immobilisations mises en concession</field>
2622 <field name="code">292</field>
2623 <field name="type">other</field>
2624 <field name="user_type" ref="account_type_immobilisations"/>
2626 <field name="parent_id" ref="pcg_29"/>
2629 <record id="pcg_293" model="account.account.template">
2630 <field name="name">Dépréciations des immobilisations en cours</field>
2631 <field name="code">293</field>
2632 <field name="type">other</field>
2633 <field name="user_type" ref="account_type_immobilisations"/>
2635 <field name="parent_id" ref="pcg_29"/>
2638 <record id="pcg_2931" model="account.account.template">
2639 <field name="name">Immobilisations corporelles en cours</field>
2640 <field name="code">2931</field>
2641 <field name="type">other</field>
2642 <field name="user_type" ref="account_type_immobilisations"/>
2644 <field name="parent_id" ref="pcg_293"/>
2647 <record id="pcg_2932" model="account.account.template">
2648 <field name="name">Immobilisations incorporelles en cours</field>
2649 <field name="code">2932</field>
2650 <field name="type">other</field>
2651 <field name="user_type" ref="account_type_immobilisations"/>
2653 <field name="parent_id" ref="pcg_293"/>
2656 <record id="pcg_296" model="account.account.template">
2657 <field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
2658 <field name="code">296</field>
2659 <field name="type">other</field>
2660 <field name="user_type" ref="account_type_immobilisations"/>
2662 <field name="parent_id" ref="pcg_29"/>
2665 <record id="pcg_2961" model="account.account.template">
2666 <field name="name">Titres de participation</field>
2667 <field name="code">2961</field>
2668 <field name="type">other</field>
2669 <field name="user_type" ref="account_type_immobilisations"/>
2671 <field name="parent_id" ref="pcg_296"/>
2674 <record id="pcg_2966" model="account.account.template">
2675 <field name="name">Autres formes de participation</field>
2676 <field name="code">2966</field>
2677 <field name="type">other</field>
2678 <field name="user_type" ref="account_type_immobilisations"/>
2680 <field name="parent_id" ref="pcg_296"/>
2683 <record id="pcg_2967" model="account.account.template">
2684 <field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
2685 <field name="code">2967</field>
2686 <field name="type">other</field>
2687 <field name="user_type" ref="account_type_immobilisations"/>
2689 <field name="parent_id" ref="pcg_296"/>
2692 <record id="pcg_2968" model="account.account.template">
2693 <field name="name">Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)</field>
2694 <field name="code">2968</field>
2695 <field name="type">other</field>
2696 <field name="user_type" ref="account_type_immobilisations"/>
2698 <field name="parent_id" ref="pcg_296"/>
2701 <record id="pcg_297" model="account.account.template">
2702 <field name="name">Dépréciations des autres immobilisations financières</field>
2703 <field name="code">297</field>
2704 <field name="type">other</field>
2705 <field name="user_type" ref="account_type_immobilisations"/>
2707 <field name="parent_id" ref="pcg_29"/>
2710 <record id="pcg_2971" model="account.account.template">
2711 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)</field>
2712 <field name="code">2971</field>
2713 <field name="type">other</field>
2714 <field name="user_type" ref="account_type_immobilisations"/>
2716 <field name="parent_id" ref="pcg_297"/>
2719 <record id="pcg_2972" model="account.account.template">
2720 <field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
2721 <field name="code">2972</field>
2722 <field name="type">other</field>
2723 <field name="user_type" ref="account_type_immobilisations"/>
2725 <field name="parent_id" ref="pcg_297"/>
2728 <record id="pcg_2973" model="account.account.template">
2729 <field name="name">Titres immobilisés de l'activité de portefeuille</field>
2730 <field name="code">2973</field>
2731 <field name="type">other</field>
2732 <field name="user_type" ref="account_type_immobilisations"/>
2734 <field name="parent_id" ref="pcg_297"/>
2736 <record id="pcg_2974" model="account.account.template">
2737 <field name="name">Prêts (même ventilation que celle du compte 274)</field>
2738 <field name="code">2974</field>
2739 <field name="type">other</field>
2740 <field name="user_type" ref="account_type_immobilisations"/>
2742 <field name="parent_id" ref="pcg_297"/>
2745 <record id="pcg_2975" model="account.account.template">
2746 <field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
2747 <field name="code">2975</field>
2748 <field name="type">other</field>
2749 <field name="user_type" ref="account_type_immobilisations"/>
2751 <field name="parent_id" ref="pcg_297"/>
2754 <record id="pcg_2976" model="account.account.template">
2755 <field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
2756 <field name="code">2976</field>
2757 <field name="type">other</field>
2758 <field name="user_type" ref="account_type_immobilisations"/>
2760 <field name="parent_id" ref="pcg_297"/>
2763 <record id="pcg_Classe_3" model="account.account.template">
2764 <field name="name">Comptes de stocks et d'en-cours</field>
2765 <field name="code">Classe 3</field>
2766 <field name="type">view</field>
2767 <field name="user_type" ref="account_type_view"/>
2769 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
2772 <record id="pcg_31" model="account.account.template">
2773 <field name="name">Matières premières (et fourniture)</field>
2774 <field name="code">31</field>
2775 <field name="type">view</field>
2776 <field name="user_type" ref="account_type_view"/>
2778 <field name="parent_id" ref="pcg_Classe_3"/>
2781 <record id="pcg_311" model="account.account.template">
2782 <field name="name">Matière (ou groupe) A</field>
2783 <field name="code">311</field>
2784 <field name="type">other</field>
2785 <field name="user_type" ref="account_type_stocks" />
2786 <field name="parent_id" ref="pcg_31"/>
2789 <record id="pcg_312" model="account.account.template">
2790 <field name="name">Matière (ou groupe) B</field>
2791 <field name="code">312</field>
2792 <field name="type">other</field>
2793 <field name="user_type" ref="account_type_stocks" />
2795 <field name="parent_id" ref="pcg_31"/>
2798 <record id="pcg_317" model="account.account.template">
2799 <field name="name">Fournitures A, B, C, ..</field>
2800 <field name="code">317</field>
2801 <field name="type">other</field>
2802 <field name="user_type" ref="account_type_stocks" />
2804 <field name="parent_id" ref="pcg_31"/>
2807 <record id="pcg_32" model="account.account.template">
2808 <field name="name">Autres approvisionnements</field>
2809 <field name="code">32</field>
2810 <field name="type">view</field>
2811 <field name="user_type" ref="account_type_view"/>
2813 <field name="parent_id" ref="pcg_Classe_3"/>
2816 <record id="pcg_321" model="account.account.template">
2817 <field name="name">Matières consommables</field>
2818 <field name="code">321</field>
2819 <field name="type">other</field>
2820 <field name="user_type" ref="account_type_stocks" />
2822 <field name="parent_id" ref="pcg_32"/>
2825 <record id="pcg_3211" model="account.account.template">
2826 <field name="name">Matière (ou groupe) C</field>
2827 <field name="code">3211</field>
2828 <field name="type">other</field>
2829 <field name="user_type" ref="account_type_stocks" />
2831 <field name="parent_id" ref="pcg_321"/>
2834 <record id="pcg_3212" model="account.account.template">
2835 <field name="name">Matière (ou groupe) D</field>
2836 <field name="code">3212</field>
2837 <field name="type">other</field>
2838 <field name="user_type" ref="account_type_stocks" />
2840 <field name="parent_id" ref="pcg_321"/>
2843 <record id="pcg_322" model="account.account.template">
2844 <field name="name">Fournitures consommables</field>
2845 <field name="code">322</field>
2846 <field name="type">other</field>
2847 <field name="user_type" ref="account_type_stocks" />
2849 <field name="parent_id" ref="pcg_32"/>
2852 <record id="pcg_3221" model="account.account.template">
2853 <field name="name">Combustibles</field>
2854 <field name="code">3221</field>
2855 <field name="type">other</field>
2856 <field name="user_type" ref="account_type_stocks" />
2858 <field name="parent_id" ref="pcg_322"/>
2861 <record id="pcg_3222" model="account.account.template">
2862 <field name="name">Produits d'entretien</field>
2863 <field name="code">3222</field>
2864 <field name="type">other</field>
2865 <field name="user_type" ref="account_type_stocks" />
2867 <field name="parent_id" ref="pcg_322"/>
2870 <record id="pcg_3223" model="account.account.template">
2871 <field name="name">Fournitures d'atelier et d usine</field>
2872 <field name="code">3223</field>
2873 <field name="type">other</field>
2874 <field name="user_type" ref="account_type_stocks" />
2876 <field name="parent_id" ref="pcg_322"/>
2879 <record id="pcg_3224" model="account.account.template">
2880 <field name="name">Fournitures de magasin</field>
2881 <field name="code">3224</field>
2882 <field name="type">other</field>
2883 <field name="user_type" ref="account_type_stocks" />
2885 <field name="parent_id" ref="pcg_322"/>
2888 <record id="pcg_3225" model="account.account.template">
2889 <field name="name">Fournitures de bureau</field>
2890 <field name="code">3225</field>
2891 <field name="type">other</field>
2892 <field name="user_type" ref="account_type_stocks" />
2894 <field name="parent_id" ref="pcg_322"/>
2897 <record id="pcg_326" model="account.account.template">
2898 <field name="name">Emballages</field>
2899 <field name="code">326</field>
2900 <field name="type">other</field>
2901 <field name="user_type" ref="account_type_stocks" />
2903 <field name="parent_id" ref="pcg_32"/>
2906 <record id="pcg_3261" model="account.account.template">
2907 <field name="name">Emballages perdus</field>
2908 <field name="code">3261</field>
2909 <field name="type">other</field>
2910 <field name="user_type" ref="account_type_stocks" />
2912 <field name="parent_id" ref="pcg_326"/>
2915 <record id="pcg_3265" model="account.account.template">
2916 <field name="name">Emballages récupérables non identifiables</field>
2917 <field name="code">3265</field>
2918 <field name="type">other</field>
2919 <field name="user_type" ref="account_type_stocks" />
2921 <field name="parent_id" ref="pcg_326"/>
2924 <record id="pcg_3267" model="account.account.template">
2925 <field name="name">Emballages à usage mixte</field>
2926 <field name="code">3267</field>
2927 <field name="type">other</field>
2928 <field name="user_type" ref="account_type_stocks" />
2930 <field name="parent_id" ref="pcg_326"/>
2933 <record id="pcg_33" model="account.account.template">
2934 <field name="name">En-cours de production de biens</field>
2935 <field name="code">33</field>
2936 <field name="type">view</field>
2937 <field name="user_type" ref="account_type_view"/>
2939 <field name="parent_id" ref="pcg_Classe_3"/>
2942 <record id="pcg_331" model="account.account.template">
2943 <field name="name">Produits en cours</field>
2944 <field name="code">331</field>
2945 <field name="type">other</field>
2946 <field name="user_type" ref="account_type_stocks" />
2948 <field name="parent_id" ref="pcg_33"/>
2951 <record id="pcg_3311" model="account.account.template">
2952 <field name="name">Produit en cours P 1</field>
2953 <field name="code">3311</field>
2954 <field name="type">other</field>
2955 <field name="user_type" ref="account_type_stocks" />
2957 <field name="parent_id" ref="pcg_331"/>
2960 <record id="pcg_3312" model="account.account.template">
2961 <field name="name">Produit en cours P 2</field>
2962 <field name="code">3312</field>
2963 <field name="type">other</field>
2964 <field name="user_type" ref="account_type_stocks" />
2966 <field name="parent_id" ref="pcg_331"/>
2969 <record id="pcg_335" model="account.account.template">
2970 <field name="name">Travaux en cours</field>
2971 <field name="code">335</field>
2972 <field name="type">other</field>
2973 <field name="user_type" ref="account_type_stocks" />
2975 <field name="parent_id" ref="pcg_33"/>
2978 <record id="pcg_3351" model="account.account.template">
2979 <field name="name">Travaux en cours T 1</field>
2980 <field name="code">3351</field>
2981 <field name="type">other</field>
2982 <field name="user_type" ref="account_type_stocks" />
2984 <field name="parent_id" ref="pcg_335"/>
2987 <record id="pcg_3352" model="account.account.template">
2988 <field name="name">Travaux en cours T 2</field>
2989 <field name="code">3352</field>
2990 <field name="type">other</field>
2991 <field name="user_type" ref="account_type_stocks" />
2993 <field name="parent_id" ref="pcg_335"/>
2996 <record id="pcg_34" model="account.account.template">
2997 <field name="name">En-cours de production de services</field>
2998 <field name="code">34</field>
2999 <field name="type">view</field>
3000 <field name="user_type" ref="account_type_view"/>
3002 <field name="parent_id" ref="pcg_Classe_3"/>
3005 <record id="pcg_341" model="account.account.template">
3006 <field name="name">Études en cours</field>
3007 <field name="code">341</field>
3008 <field name="type">other</field>
3009 <field name="user_type" ref="account_type_stocks" />
3011 <field name="parent_id" ref="pcg_34"/>
3014 <record id="pcg_3411" model="account.account.template">
3015 <field name="name">Études en cours E 1</field>
3016 <field name="code">3411</field>
3017 <field name="type">other</field>
3018 <field name="user_type" ref="account_type_stocks" />
3020 <field name="parent_id" ref="pcg_341"/>
3023 <record id="pcg_3412" model="account.account.template">
3024 <field name="name">Études en cours E 2</field>
3025 <field name="code">3412</field>
3026 <field name="type">other</field>
3027 <field name="user_type" ref="account_type_stocks" />
3029 <field name="parent_id" ref="pcg_341"/>
3032 <record id="pcg_345" model="account.account.template">
3033 <field name="name">Prestations de services en cours</field>
3034 <field name="code">345</field>
3035 <field name="type">other</field>
3036 <field name="user_type" ref="account_type_stocks" />
3038 <field name="parent_id" ref="pcg_34"/>
3041 <record id="pcg_3451" model="account.account.template">
3042 <field name="name">Prestations de services S 1</field>
3043 <field name="code">3451</field>
3044 <field name="type">other</field>
3045 <field name="user_type" ref="account_type_stocks" />
3047 <field name="parent_id" ref="pcg_345"/>
3050 <record id="pcg_3452" model="account.account.template">
3051 <field name="name">Prestations de services S 2</field>
3052 <field name="code">3452</field>
3053 <field name="type">other</field>
3054 <field name="user_type" ref="account_type_stocks" />
3056 <field name="parent_id" ref="pcg_345"/>
3059 <record id="pcg_35" model="account.account.template">
3060 <field name="name">Stocks de produits</field>
3061 <field name="code">35</field>
3062 <field name="type">view</field>
3063 <field name="user_type" ref="account_type_view"/>
3065 <field name="parent_id" ref="pcg_Classe_3"/>
3068 <record id="pcg_351" model="account.account.template">
3069 <field name="name">Produits intermédiaires</field>
3070 <field name="code">351</field>
3071 <field name="type">other</field>
3072 <field name="user_type" ref="account_type_stocks" />
3074 <field name="parent_id" ref="pcg_35"/>
3077 <record id="pcg_3511" model="account.account.template">
3078 <field name="name">Produits intermédiaires (ou groupe) A </field>
3079 <field name="code">3511</field>
3080 <field name="type">other</field>
3081 <field name="user_type" ref="account_type_stocks" />
3083 <field name="parent_id" ref="pcg_351"/>
3086 <record id="pcg_3512" model="account.account.template">
3087 <field name="name">Produits intermédiaires (ou groupe) B</field>
3088 <field name="code">3512</field>
3089 <field name="type">other</field>
3090 <field name="user_type" ref="account_type_stocks" />
3092 <field name="parent_id" ref="pcg_351"/>
3095 <record id="pcg_355" model="account.account.template">
3096 <field name="name">Produits finis</field>
3097 <field name="code">355</field>
3098 <field name="type">other</field>
3099 <field name="user_type" ref="account_type_stocks" />
3101 <field name="parent_id" ref="pcg_35"/>
3104 <record id="pcg_3551" model="account.account.template">
3105 <field name="name">Produits finis (ou groupe) A</field>
3106 <field name="code">3551</field>
3107 <field name="type">other</field>
3108 <field name="user_type" ref="account_type_stocks" />
3110 <field name="parent_id" ref="pcg_355"/>
3113 <record id="pcg_3552" model="account.account.template">
3114 <field name="name">Produits finis (ou groupe) B</field>
3115 <field name="code">3552</field>
3116 <field name="type">other</field>
3117 <field name="user_type" ref="account_type_stocks" />
3119 <field name="parent_id" ref="pcg_355"/>
3122 <record id="pcg_358" model="account.account.template">
3123 <field name="name">Produits résiduels (ou matières de récupération)</field>
3124 <field name="code">358</field>
3125 <field name="type">other</field>
3126 <field name="user_type" ref="account_type_stocks" />
3128 <field name="parent_id" ref="pcg_35"/>
3131 <record id="pcg_3581" model="account.account.template">
3132 <field name="name">Déchets</field>
3133 <field name="code">3581</field>
3134 <field name="type">other</field>
3135 <field name="user_type" ref="account_type_stocks" />
3137 <field name="parent_id" ref="pcg_358"/>
3140 <record id="pcg_3585" model="account.account.template">
3141 <field name="name">Rebuts</field>
3142 <field name="code">3585</field>
3143 <field name="type">other</field>
3144 <field name="user_type" ref="account_type_stocks" />
3146 <field name="parent_id" ref="pcg_358"/>
3149 <record id="pcg_3586" model="account.account.template">
3150 <field name="name">Matières de récupération</field>
3151 <field name="code">3586</field>
3152 <field name="type">other</field>
3153 <field name="user_type" ref="account_type_stocks" />
3155 <field name="parent_id" ref="pcg_358"/>
3158 <record id="pcg_36" model="account.account.template">
3159 <field name="name">Stocks provenant d'immobilisations</field>
3160 <field name="code">36</field>
3161 <field name="type">view</field>
3162 <field name="user_type" ref="account_type_view"/>
3164 <field name="parent_id" ref="pcg_Classe_3"/>
3167 <record id="pcg_37" model="account.account.template">
3168 <field name="name">Stocks de marchandises</field>
3169 <field name="code">37</field>
3170 <field name="type">view</field>
3171 <field name="user_type" ref="account_type_view"/>
3173 <field name="parent_id" ref="pcg_Classe_3"/>
3176 <record id="pcg_371" model="account.account.template">
3177 <field name="name">Marchandises (ou groupe) A</field>
3178 <field name="code">371</field>
3179 <field name="type">other</field>
3180 <field name="user_type" ref="account_type_stocks" />
3182 <field name="parent_id" ref="pcg_37"/>
3185 <record id="pcg_372" model="account.account.template">
3186 <field name="name">Marchandises (ou groupe) B</field>
3187 <field name="code">372</field>
3188 <field name="type">other</field>
3189 <field name="user_type" ref="account_type_stocks" />
3191 <field name="parent_id" ref="pcg_37"/>
3194 <record id="pcg_38" model="account.account.template">
3195 <field name="name">Stocks en voie d'acheminement</field>
3196 <field name="code">38</field>
3197 <field name="type">view</field>
3198 <field name="user_type" ref="account_type_view"/>
3200 <field name="parent_id" ref="pcg_Classe_3"/>
3203 <record id="pcg_39" model="account.account.template">
3204 <field name="name">Provisions pour dépréciation des stocks et en-cours</field>
3205 <field name="code">39</field>
3206 <field name="type">view</field>
3207 <field name="user_type" ref="account_type_view"/>
3209 <field name="parent_id" ref="pcg_Classe_3"/>
3212 <record id="pcg_391" model="account.account.template">
3213 <field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
3214 <field name="code">391</field>
3215 <field name="type">other</field>
3216 <field name="user_type" ref="account_type_stocks" />
3218 <field name="parent_id" ref="pcg_39"/>
3221 <record id="pcg_3911" model="account.account.template">
3222 <field name="name">Matières (ou groupe) A</field>
3223 <field name="code">3911</field>
3224 <field name="type">other</field>
3225 <field name="user_type" ref="account_type_stocks" />
3227 <field name="parent_id" ref="pcg_391"/>
3230 <record id="pcg_3912" model="account.account.template">
3231 <field name="name">Matières (ou groupe) B</field>
3232 <field name="code">3912</field>
3233 <field name="type">other</field>
3234 <field name="user_type" ref="account_type_stocks" />
3236 <field name="parent_id" ref="pcg_391"/>
3239 <record id="pcg_3917" model="account.account.template">
3240 <field name="name">Fournitures A, B, C, ..</field>
3241 <field name="code">3917</field>
3242 <field name="type">other</field>
3243 <field name="user_type" ref="account_type_stocks" />
3245 <field name="parent_id" ref="pcg_391"/>
3248 <record id="pcg_392" model="account.account.template">
3249 <field name="name">Provisions pour dépréciation des autres approvisionnements</field>
3250 <field name="code">392</field>
3251 <field name="type">other</field>
3252 <field name="user_type" ref="account_type_stocks" />
3254 <field name="parent_id" ref="pcg_39"/>
3257 <record id="pcg_3921" model="account.account.template">
3258 <field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
3259 <field name="code">3921</field>
3260 <field name="type">other</field>
3261 <field name="user_type" ref="account_type_stocks" />
3263 <field name="parent_id" ref="pcg_392"/>
3266 <record id="pcg_3922" model="account.account.template">
3267 <field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
3268 <field name="code">3922</field>
3269 <field name="type">other</field>
3270 <field name="user_type" ref="account_type_stocks" />
3272 <field name="parent_id" ref="pcg_392"/>
3275 <record id="pcg_3926" model="account.account.template">
3276 <field name="name">Emballages (même ventilation que celle du compte 326)</field>
3277 <field name="code">3926</field>
3278 <field name="type">other</field>
3279 <field name="user_type" ref="account_type_stocks" />
3281 <field name="parent_id" ref="pcg_392"/>
3284 <record id="pcg_393" model="account.account.template">
3285 <field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
3286 <field name="code">393</field>
3287 <field name="type">other</field>
3288 <field name="user_type" ref="account_type_stocks" />
3290 <field name="parent_id" ref="pcg_39"/>
3293 <record id="pcg_3931" model="account.account.template">
3294 <field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
3295 <field name="code">3931</field>
3296 <field name="type">other</field>
3297 <field name="user_type" ref="account_type_stocks" />
3299 <field name="parent_id" ref="pcg_393"/>
3302 <record id="pcg_3935" model="account.account.template">
3303 <field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
3304 <field name="code">3935</field>
3305 <field name="type">other</field>
3306 <field name="user_type" ref="account_type_stocks" />
3308 <field name="parent_id" ref="pcg_393"/>
3311 <record id="pcg_394" model="account.account.template">
3312 <field name="name">Provisions pour dépréciation des en-cours de production de services</field>
3313 <field name="code">394</field>
3314 <field name="type">other</field>
3315 <field name="user_type" ref="account_type_stocks" />
3317 <field name="parent_id" ref="pcg_39"/>
3320 <record id="pcg_3941" model="account.account.template">
3321 <field name="name">Études en cours (même ventilation que celle du compte 341)</field>
3322 <field name="code">3941</field>
3323 <field name="type">other</field>
3324 <field name="user_type" ref="account_type_stocks" />
3326 <field name="parent_id" ref="pcg_394"/>
3329 <record id="pcg_3945" model="account.account.template">
3330 <field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
3331 <field name="code">3945</field>
3332 <field name="type">other</field>
3333 <field name="user_type" ref="account_type_stocks" />
3335 <field name="parent_id" ref="pcg_394"/>
3338 <record id="pcg_395" model="account.account.template">
3339 <field name="name">Provisions pour dépréciation des stocks de produits</field>
3340 <field name="code">395</field>
3341 <field name="type">other</field>
3342 <field name="user_type" ref="account_type_stocks" />
3344 <field name="parent_id" ref="pcg_39"/>
3347 <record id="pcg_3951" model="account.account.template">
3348 <field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
3349 <field name="code">3951</field>
3350 <field name="type">other</field>
3351 <field name="user_type" ref="account_type_stocks" />
3353 <field name="parent_id" ref="pcg_395"/>
3356 <record id="pcg_3955" model="account.account.template">
3357 <field name="name">Produits finis (même ventilation que celle du compte 355)</field>
3358 <field name="code">3955</field>
3359 <field name="type">other</field>
3360 <field name="user_type" ref="account_type_stocks" />
3362 <field name="parent_id" ref="pcg_395"/>
3365 <record id="pcg_397" model="account.account.template">
3366 <field name="name">Provisions pour dépréciation des stocks de marchandises</field>
3367 <field name="code">397</field>
3368 <field name="type">other</field>
3369 <field name="user_type" ref="account_type_stocks" />
3371 <field name="parent_id" ref="pcg_39"/>
3374 <record id="pcg_3971" model="account.account.template">
3375 <field name="name">Marchandises (ou groupe) A</field>
3376 <field name="code">3971</field>
3377 <field name="type">other</field>
3378 <field name="user_type" ref="account_type_stocks" />
3380 <field name="parent_id" ref="pcg_397"/>
3383 <record id="pcg_3972" model="account.account.template">
3384 <field name="name">Marchandises (ou groupe) B</field>
3385 <field name="code">3972</field>
3386 <field name="type">other</field>
3387 <field name="user_type" ref="account_type_stocks" />
3389 <field name="parent_id" ref="pcg_397"/>
3392 <record id="pcg_Classe_4" model="account.account.template">
3393 <field name="name">Comptes de tiers</field>
3394 <field name="code">Classe 4</field>
3395 <field name="type">view</field>
3396 <field name="user_type" ref="account_type_view"/>
3397 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
3400 <record id="pcg_40" model="account.account.template">
3401 <field name="name">Fournisseurs et comptes rattachés</field>
3402 <field name="code">40</field>
3403 <field name="type">view</field>
3404 <field name="user_type" ref="account_type_view"/>
3405 <field name="parent_id" ref="pcg_Classe_4"/>
3406 <field name="reconcile" eval="True"/>
3409 <record id="pcg_400" model="account.account.template">
3410 <field name="name">Fournisseurs et comptes rattachés </field>
3411 <field name="code">400</field>
3412 <field name="type">payable</field>
3413 <field name="user_type" ref="account_type_payable"/>
3414 <field name="parent_id" ref="pcg_40"/>
3415 <field name="reconcile" eval="True"/>
3418 <record id="pcg_401" model="account.account.template">
3419 <field name="name">Fournisseurs</field>
3420 <field name="code">401</field>
3421 <field name="type">view</field>
3422 <field name="user_type" ref="account_type_payable"/>
3423 <field name="parent_id" ref="pcg_40"/>
3424 <field name="reconcile" eval="True"/>
3428 <record id="fr_pcg_pay" model="account.account.template">
3429 <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
3430 <field name="code">4011</field>
3431 <field name="type">payable</field>
3432 <field name="user_type" ref="account_type_payable"/>
3433 <field name="parent_id" ref="pcg_401"/>
3434 <field name="reconcile" eval="True"/>
3438 <record id="pcg_4017" model="account.account.template">
3439 <field name="name">Fournisseurs - Retenues de garantie</field>
3440 <field name="code">4017</field>
3441 <field name="type">payable</field>
3442 <field name="user_type" ref="account_type_payable"/>
3443 <field name="parent_id" ref="pcg_401"/>
3444 <field name="reconcile" eval="True"/>
3447 <record id="pcg_403" model="account.account.template">
3448 <field name="name">Fournisseurs - Effets à payer</field>
3449 <field name="code">403</field>
3450 <field name="type">payable</field>
3451 <field name="user_type" ref="account_type_payable"/>
3452 <field name="parent_id" ref="pcg_40"/>
3453 <field name="reconcile" eval="True"/>
3456 <record id="pcg_404" model="account.account.template">
3457 <field name="name">Fournisseurs d'immobilisations</field>
3458 <field name="code">404</field>
3459 <field name="type">payable</field>
3460 <field name="user_type" ref="account_type_payable"/>
3461 <field name="parent_id" ref="pcg_40"/>
3462 <field name="reconcile" eval="True"/>
3465 <record id="pcg_4041" model="account.account.template">
3466 <field name="name">Fournisseurs - Achats d'immobilisations</field>
3467 <field name="code">4041</field>
3468 <field name="type">payable</field>
3469 <field name="user_type" ref="account_type_payable"/>
3470 <field name="parent_id" ref="pcg_404"/>
3471 <field name="reconcile" eval="True"/>
3474 <record id="pcg_4047" model="account.account.template">
3475 <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
3476 <field name="code">4047</field>
3477 <field name="type">payable</field>
3478 <field name="user_type" ref="account_type_payable"/>
3479 <field name="parent_id" ref="pcg_404"/>
3480 <field name="reconcile" eval="True"/>
3483 <record id="pcg_405" model="account.account.template">
3484 <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
3485 <field name="code">405</field>
3486 <field name="type">payable</field>
3487 <field name="user_type" ref="account_type_payable"/>
3488 <field name="parent_id" ref="pcg_40"/>
3489 <field name="reconcile" eval="True"/>
3492 <record id="pcg_408" model="account.account.template">
3493 <field name="name">Fournisseurs - Factures non parvenues</field>
3494 <field name="code">408</field>
3495 <field name="type">payable</field>
3496 <field name="user_type" ref="account_type_payable"/>
3498 <field name="parent_id" ref="pcg_40"/>
3499 <field name="reconcile" eval="True"/>
3502 <record id="pcg_4081" model="account.account.template">
3503 <field name="name">Fournisseurs</field>
3504 <field name="code">4081</field>
3505 <field name="type">payable</field>
3506 <field name="user_type" ref="account_type_payable"/>
3508 <field name="parent_id" ref="pcg_408"/>
3509 <field name="reconcile" eval="True"/>
3512 <record id="pcg_4084" model="account.account.template">
3513 <field name="name">Fournisseurs d'immobilisations </field>
3514 <field name="code">4084</field>
3515 <field name="type">payable</field>
3516 <field name="user_type" ref="account_type_payable"/>
3517 <field name="parent_id" ref="pcg_408"/>
3518 <field name="reconcile" eval="True"/>
3521 <record id="pcg_4088" model="account.account.template">
3522 <field name="name">Fournisseurs - Intérêts courus</field>
3523 <field name="code">4088</field>
3524 <field name="type">payable</field>
3525 <field name="user_type" ref="account_type_payable"/>
3527 <field name="parent_id" ref="pcg_408"/>
3528 <field name="reconcile" eval="True"/>
3531 <record id="pcg_409" model="account.account.template">
3532 <field name="name">Fournisseurs débiteurs</field>
3533 <field name="code">409</field>
3534 <field name="type">view</field>
3535 <field name="user_type" ref="account_type_payable"/>
3537 <field name="parent_id" ref="pcg_40"/>
3538 <field name="reconcile" eval="True"/>
3541 <record id="pcg_4091" model="account.account.template">
3542 <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
3543 <field name="code">4091</field>
3544 <field name="type">other</field>
3545 <field name="user_type" ref="account_type_stocks" />
3547 <field name="parent_id" ref="pcg_409"/>
3548 <field name="reconcile" eval="True"/>
3551 <record id="pcg_4096" model="account.account.template">
3552 <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
3553 <field name="code">4096</field>
3554 <field name="type">other</field>
3555 <field name="user_type" ref="account_type_stocks" />
3557 <field name="parent_id" ref="pcg_409"/>
3558 <field name="reconcile" eval="True"/>
3561 <record id="pcg_4097" model="account.account.template">
3562 <field name="name">Fournisseurs - Autres avoirs</field>
3563 <field name="code">4097</field>
3564 <field name="type">other</field>
3565 <field name="user_type" ref="account_type_stocks" />
3567 <field name="parent_id" ref="pcg_409"/>
3568 <field name="reconcile" eval="True"/>
3571 <record id="pcg_40971" model="account.account.template">
3572 <field name="name">Fournisseurs d'exploitation</field>
3573 <field name="code">40971</field>
3574 <field name="type">other</field>
3575 <field name="user_type" ref="account_type_stocks" />
3577 <field name="parent_id" ref="pcg_4097"/>
3578 <field name="reconcile" eval="True"/>
3581 <record id="pcg_40974" model="account.account.template">
3582 <field name="name">Fournisseurs d'immobilisations</field>
3583 <field name="code">40974</field>
3584 <field name="type">other</field>
3585 <field name="user_type" ref="account_type_stocks" />
3587 <field name="parent_id" ref="pcg_4097"/>
3588 <field name="reconcile" eval="True"/>
3591 <record id="pcg_4098" model="account.account.template">
3592 <field name="name">Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
3593 <field name="code">4098</field>
3594 <field name="type">other</field>
3595 <field name="user_type" ref="account_type_stocks" />
3597 <field name="parent_id" ref="pcg_409"/>
3598 <field name="reconcile" eval="True"/>
3601 <record id="pcg_41" model="account.account.template">
3602 <field name="name">Clients et comptes rattachés</field>
3603 <field name="code">41</field>
3604 <field name="type">view</field>
3605 <field name="user_type" ref="account_type_view"/>
3607 <field name="parent_id" ref="pcg_Classe_4"/>
3608 <field name="reconcile" eval="True"/>
3611 <record id="pcg_410" model="account.account.template">
3612 <field name="name">Clients et comptes rattachés </field>
3613 <field name="code">410</field>
3614 <field name="type">receivable</field>
3615 <field name="user_type" ref="account_type_receivable"/>
3617 <field name="parent_id" ref="pcg_41"/>
3618 <field name="reconcile" eval="True"/>
3621 <record id="pcg_411" model="account.account.template">
3622 <field name="name">Clients</field>
3623 <field name="code">411</field>
3624 <field name="type">view</field>
3625 <field name="user_type" ref="account_type_receivable"/>
3627 <field name="parent_id" ref="pcg_41"/>
3628 <field name="reconcile" eval="True"/>
3632 <record id="fr_pcg_recv" model="account.account.template">
3633 <field name="name">Clients - Ventes de biens ou de prestations de services</field>
3634 <field name="code">4111</field>
3635 <field name="type">receivable</field>
3636 <field name="user_type" ref="account_type_receivable"/>
3638 <field name="parent_id" ref="pcg_411"/>
3639 <field name="reconcile" eval="True"/>
3643 <record id="pcg_4117" model="account.account.template">
3644 <field name="name">Clients - Retenues de garantie</field>
3645 <field name="code">4117</field>
3646 <field name="type">receivable</field>
3647 <field name="user_type" ref="account_type_receivable"/>
3649 <field name="parent_id" ref="pcg_411"/>
3650 <field name="reconcile" eval="True"/>
3653 <record id="pcg_413" model="account.account.template">
3654 <field name="name">Clients - Effets à recevoir</field>
3655 <field name="code">413</field>
3656 <field name="type">receivable</field>
3657 <field name="user_type" ref="account_type_receivable"/>
3659 <field name="parent_id" ref="pcg_41"/>
3660 <field name="reconcile" eval="True"/>
3663 <record id="pcg_416" model="account.account.template">
3664 <field name="name">Clients douteux ou litigieux</field>
3665 <field name="code">416</field>
3666 <field name="type">receivable</field>
3667 <field name="user_type" ref="account_type_receivable"/>
3669 <field name="parent_id" ref="pcg_41"/>
3670 <field name="reconcile" eval="True"/>
3673 <record id="pcg_418" model="account.account.template">
3674 <field name="name">Clients - Produits non encore facturés</field>
3675 <field name="code">418</field>
3676 <field name="type">receivable</field>
3677 <field name="user_type" ref="account_type_receivable"/>
3679 <field name="parent_id" ref="pcg_41"/>
3680 <field name="reconcile" eval="True"/>
3683 <record id="pcg_4181" model="account.account.template">
3684 <field name="name">Clients - Factures à établir </field>
3685 <field name="code">4181</field>
3686 <field name="type">receivable</field>
3687 <field name="user_type" ref="account_type_receivable"/>
3689 <field name="parent_id" ref="pcg_418"/>
3690 <field name="reconcile" eval="True"/>
3693 <record id="pcg_4188" model="account.account.template">
3694 <field name="name">Clients - Intérêts courus</field>
3695 <field name="code">4188</field>
3696 <field name="type">receivable</field>
3697 <field name="user_type" ref="account_type_receivable"/>
3699 <field name="parent_id" ref="pcg_418"/>
3700 <field name="reconcile" eval="True"/>
3703 <record id="pcg_419" model="account.account.template">
3704 <field name="name">Clients créditeurs</field>
3705 <field name="code">419</field>
3706 <field name="type">view</field>
3707 <field name="user_type" ref="account_type_receivable"/>
3709 <field name="parent_id" ref="pcg_41"/>
3710 <field name="reconcile" eval="True"/>
3713 <record id="pcg_4191" model="account.account.template">
3714 <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
3715 <field name="code">4191</field>
3716 <field name="type">other</field>
3717 <field name="user_type" ref="account_type_dettes"/>
3719 <field name="parent_id" ref="pcg_419"/>
3720 <field name="reconcile" eval="True"/>
3723 <record id="pcg_4196" model="account.account.template">
3724 <field name="name">Clients - Dettes pour emballages et matériels consignés </field>
3725 <field name="code">4196</field>
3726 <field name="type">other</field>
3727 <field name="user_type" ref="account_type_dettes"/>
3729 <field name="parent_id" ref="pcg_419"/>
3730 <field name="reconcile" eval="True"/>
3733 <record id="pcg_4197" model="account.account.template">
3734 <field name="name">Clients - Autres avoirs </field>
3735 <field name="code">4197</field>
3736 <field name="type">other</field>
3737 <field name="user_type" ref="account_type_dettes"/>
3739 <field name="parent_id" ref="pcg_419"/>
3740 <field name="reconcile" eval="True"/>
3743 <record id="pcg_4198" model="account.account.template">
3744 <field name="name">Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
3745 <field name="code">4198</field>
3746 <field name="type">other</field>
3747 <field name="user_type" ref="account_type_dettes"/>
3749 <field name="parent_id" ref="pcg_419"/>
3750 <field name="reconcile" eval="True"/>
3753 <record id="pcg_42" model="account.account.template">
3754 <field name="name">Personnel et comptes rattachés</field>
3755 <field name="code">42</field>
3756 <field name="type">view</field>
3757 <field name="user_type" ref="account_type_view"/>
3759 <field name="parent_id" ref="pcg_Classe_4"/>
3762 <record id="pcg_421" model="account.account.template">
3763 <field name="name">Personnel - Rémunérations dues</field>
3764 <field name="code">421</field>
3765 <field name="type">view</field>
3766 <field name="user_type" ref="account_type_dettes"/>
3768 <field name="parent_id" ref="pcg_42"/>
3769 <field name="reconcile" eval="True"/>
3772 <record id="pcg_422" model="account.account.template">
3773 <field name="name">Comités d'entreprise d'établissement </field>
3774 <field name="code">422</field>
3775 <field name="type">other</field>
3776 <field name="user_type" ref="account_type_dettes"/>
3778 <field name="parent_id" ref="pcg_42"/>
3779 <field name="reconcile" eval="True"/>
3782 <record id="pcg_424" model="account.account.template">
3783 <field name="name">Participation des salariés aux résultats</field>
3784 <field name="code">424</field>
3785 <field name="type">other</field>
3786 <field name="user_type" ref="account_type_dettes"/>
3788 <field name="parent_id" ref="pcg_42"/>
3789 <field name="reconcile" eval="True"/>
3792 <record id="pcg_4246" model="account.account.template">
3793 <field name="name">Réserve spéciale</field>
3794 <field name="code">4246</field>
3795 <field name="type">other</field>
3796 <field name="user_type" ref="account_type_dettes"/>
3798 <field name="parent_id" ref="pcg_424"/>
3799 <field name="reconcile" eval="True"/>
3802 <record id="pcg_4248" model="account.account.template">
3803 <field name="name">Comptes courants</field>
3804 <field name="code">4248</field>
3805 <field name="type">other</field>
3806 <field name="user_type" ref="account_type_dettes"/>
3808 <field name="parent_id" ref="pcg_424"/>
3809 <field name="reconcile" eval="True"/>
3812 <record id="pcg_425" model="account.account.template">
3813 <field name="name">Personnel - Avances et acomptes</field>
3814 <field name="code">425</field>
3815 <field name="type">receivable</field>
3816 <field name="user_type" ref="account_type_receivable"/>
3818 <field name="parent_id" ref="pcg_42"/>
3819 <field name="reconcile" eval="True"/>
3822 <record id="pcg_426" model="account.account.template">
3823 <field name="name">Personnel - Dépôts</field>
3824 <field name="code">426</field>
3825 <field name="type">other</field>
3826 <field name="user_type" ref="account_type_dettes"/>
3828 <field name="parent_id" ref="pcg_42"/>
3829 <field name="reconcile" eval="True"/>
3832 <record id="pcg_427" model="account.account.template">
3833 <field name="name">Personnel - Oppositions</field>
3834 <field name="code">427</field>
3835 <field name="type">other</field>
3836 <field name="user_type" ref="account_type_dettes"/>
3838 <field name="parent_id" ref="pcg_42"/>
3839 <field name="reconcile" eval="True"/>
3842 <record id="pcg_428" model="account.account.template">
3843 <field name="name">Personnel - Charges à payer et produits à recevoir</field>
3844 <field name="code">428</field>
3845 <field name="type">other</field>
3846 <field name="user_type" ref="account_type_dettes"/>
3848 <field name="parent_id" ref="pcg_42"/>
3849 <field name="reconcile" eval="True"/>
3852 <record id="pcg_4282" model="account.account.template">
3853 <field name="name">Dettes provisionnées pour congés à payer</field>
3854 <field name="code">4282</field>
3855 <field name="type">other</field>
3856 <field name="user_type" ref="account_type_dettes"/>
3858 <field name="parent_id" ref="pcg_428"/>
3859 <field name="reconcile" eval="True"/>
3862 <record id="pcg_4284" model="account.account.template">
3863 <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
3864 <field name="code">4284</field>
3865 <field name="type">other</field>
3866 <field name="user_type" ref="account_type_dettes"/>
3868 <field name="parent_id" ref="pcg_428"/>
3869 <field name="reconcile" eval="True"/>
3872 <record id="pcg_4286" model="account.account.template">
3873 <field name="name">Autres charges à payer</field>
3874 <field name="code">4286</field>
3875 <field name="type">other</field>
3876 <field name="user_type" ref="account_type_dettes"/>
3878 <field name="parent_id" ref="pcg_428"/>
3879 <field name="reconcile" eval="True"/>
3882 <record id="pcg_4287" model="account.account.template">
3883 <field name="name">Produits à recevoir</field>
3884 <field name="code">4287</field>
3885 <field name="type">receivable</field>
3886 <field name="user_type" ref="account_type_receivable"/>
3888 <field name="parent_id" ref="pcg_428"/>
3889 <field name="reconcile" eval="True"/>
3892 <record id="pcg_43" model="account.account.template">
3893 <field name="name">Sécurité Sociale et autres organismes sociaux</field>
3894 <field name="code">43</field>
3895 <field name="type">view</field>
3896 <field name="user_type" ref="account_type_view"/>
3898 <field name="parent_id" ref="pcg_Classe_4"/>
3901 <record id="pcg_431" model="account.account.template">
3902 <field name="name">Sécurité Sociale</field>
3903 <field name="code">431</field>
3904 <field name="type">other</field>
3905 <field name="user_type" ref="account_type_dettes"/>
3907 <field name="parent_id" ref="pcg_43"/>
3908 <field name="reconcile" eval="True"/>
3911 <record id="pcg_437" model="account.account.template">
3912 <field name="name">Autres organismes sociaux</field>
3913 <field name="code">437</field>
3914 <field name="type">view</field>
3915 <field name="user_type" ref="account_type_dettes"/>
3917 <field name="parent_id" ref="pcg_43"/>
3918 <field name="reconcile" eval="True"/>
3921 <record id="pcg_438" model="account.account.template">
3922 <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
3923 <field name="code">438</field>
3924 <field name="type">other</field>
3925 <field name="user_type" ref="account_type_dettes"/>
3927 <field name="parent_id" ref="pcg_43"/>
3928 <field name="reconcile" eval="True"/>
3931 <record id="pcg_4382" model="account.account.template">
3932 <field name="name">Charges sociales sur congés à payer </field>
3933 <field name="code">4382</field>
3934 <field name="type">other</field>
3935 <field name="user_type" ref="account_type_dettes"/>
3937 <field name="parent_id" ref="pcg_438"/>
3938 <field name="reconcile" eval="True"/>
3941 <record id="pcg_4386" model="account.account.template">
3942 <field name="name">Autres charges à payer</field>
3943 <field name="code">4386</field>
3944 <field name="type">other</field>
3945 <field name="user_type" ref="account_type_dettes"/>
3947 <field name="parent_id" ref="pcg_438"/>
3948 <field name="reconcile" eval="True"/>
3951 <record id="pcg_4387" model="account.account.template">
3952 <field name="name">Produits à recevoir</field>
3953 <field name="code">4387</field>
3954 <field name="type">receivable</field>
3955 <field name="user_type" ref="account_type_receivable"/>
3957 <field name="parent_id" ref="pcg_438"/>
3958 <field name="reconcile" eval="True"/>
3961 <record id="pcg_44" model="account.account.template">
3962 <field name="name">Etat et autres collectivités publiques</field>
3963 <field name="code">44</field>
3964 <field name="type">view</field>
3965 <field name="user_type" ref="account_type_view"/>
3967 <field name="parent_id" ref="pcg_Classe_4"/>
3970 <record id="pcg_441" model="account.account.template">
3971 <field name="name">État - Subventions à recevoir</field>
3972 <field name="code">441</field>
3973 <field name="type">receivable</field>
3974 <field name="user_type" ref="account_type_receivable"/>
3976 <field name="parent_id" ref="pcg_44"/>
3977 <field name="reconcile" eval="True"/>
3980 <record id="pcg_4411" model="account.account.template">
3981 <field name="name">Subventions d'investissement</field>
3982 <field name="code">4411</field>
3983 <field name="type">receivable</field>
3984 <field name="user_type" ref="account_type_receivable"/>
3986 <field name="parent_id" ref="pcg_441"/>
3987 <field name="reconcile" eval="True"/>
3990 <record id="pcg_4417" model="account.account.template">
3991 <field name="name">Subventions d'exploitation</field>
3992 <field name="code">4417</field>
3993 <field name="type">receivable</field>
3994 <field name="user_type" ref="account_type_receivable"/>
3996 <field name="parent_id" ref="pcg_441"/>
3997 <field name="reconcile" eval="True"/>
4000 <record id="pcg_4418" model="account.account.template">
4001 <field name="name">Subventions d'équilibre</field>
4002 <field name="code">4418</field>
4003 <field name="type">receivable</field>
4004 <field name="user_type" ref="account_type_receivable"/>
4006 <field name="parent_id" ref="pcg_441"/>
4007 <field name="reconcile" eval="True"/>
4010 <record id="pcg_4419" model="account.account.template">
4011 <field name="name">Avances sur subventions</field>
4012 <field name="code">4419</field>
4013 <field name="type">receivable</field>
4014 <field name="user_type" ref="account_type_receivable"/>
4016 <field name="parent_id" ref="pcg_441"/>
4017 <field name="reconcile" eval="True"/>
4020 <record id="pcg_442" model="account.account.template">
4021 <field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
4022 <field name="code">442</field>
4023 <field name="type">other</field>
4024 <field name="user_type" ref="account_type_tax"/>
4026 <field name="parent_id" ref="pcg_44"/>
4027 <field name="reconcile" eval="True"/>
4030 <record id="pcg_4424" model="account.account.template">
4031 <field name="name">Obligataires</field>
4032 <field name="code">4424</field>
4033 <field name="type">other</field>
4034 <field name="user_type" ref="account_type_tax"/>
4036 <field name="parent_id" ref="pcg_442"/>
4037 <field name="reconcile" eval="True"/>
4040 <record id="pcg_4425" model="account.account.template">
4041 <field name="name">Associés</field>
4042 <field name="code">4425</field>
4043 <field name="type">other</field>
4044 <field name="user_type" ref="account_type_tax"/>
4046 <field name="parent_id" ref="pcg_442"/>
4047 <field name="reconcile" eval="True"/>
4050 <record id="pcg_443" model="account.account.template">
4051 <field name="name">Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux</field>
4052 <field name="code">443</field>
4053 <field name="type">other</field>
4054 <field name="user_type" ref="account_type_tax"/>
4056 <field name="parent_id" ref="pcg_44"/>
4057 <field name="reconcile" eval="True"/>
4060 <record id="pcg_4431" model="account.account.template">
4061 <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
4062 <field name="code">4431</field>
4063 <field name="type">receivable</field>
4064 <field name="user_type" ref="account_type_receivable"/>
4066 <field name="parent_id" ref="pcg_443"/>
4067 <field name="reconcile" eval="True"/>
4070 <record id="pcg_4438" model="account.account.template">
4071 <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
4072 <field name="code">4438</field>
4073 <field name="type">other</field>
4074 <field name="user_type" ref="account_type_tax"/>
4076 <field name="parent_id" ref="pcg_443"/>
4077 <field name="reconcile" eval="True"/>
4080 <record id="pcg_444" model="account.account.template">
4081 <field name="name">État - Impôts sur les bénéfices</field>
4082 <field name="code">444</field>
4083 <field name="type">other</field>
4084 <field name="user_type" ref="account_type_tax"/>
4086 <field name="parent_id" ref="pcg_44"/>
4087 <field name="reconcile" eval="True"/>
4090 <record id="pcg_445" model="account.account.template">
4091 <field name="name">État - Taxes sur le chiffre d'affaires</field>
4092 <field name="code">445</field>
4093 <field name="type">other</field>
4094 <field name="user_type" ref="account_type_tax"/>
4096 <field name="parent_id" ref="pcg_44"/>
4097 <field name="reconcile" eval="True"/>
4100 <record id="pcg_4452" model="account.account.template">
4101 <field name="name">TVA due intracommunautaire</field>
4102 <field name="code">4452</field>
4103 <field name="type">other</field>
4104 <field name="user_type" ref="account_type_tax"/>
4106 <field name="parent_id" ref="pcg_445"/>
4107 <field name="reconcile" eval="True"/>
4110 <record id="pcg_445201" model="account.account.template">
4111 <field name="name">TVA due intracommunautaire 19,6%</field>
4112 <field name="code">445201</field>
4113 <field name="type">other</field>
4114 <field name="user_type" ref="account_type_tax"/>
4116 <field name="parent_id" ref="pcg_4452"/>
4117 <field name="reconcile" eval="True"/>
4120 <record id="pcg_445202" model="account.account.template">
4121 <field name="name">TVA due intracommunautaire 5,5%</field>
4122 <field name="code">445202</field>
4123 <field name="type">other</field>
4124 <field name="user_type" ref="account_type_tax"/>
4126 <field name="parent_id" ref="pcg_4452"/>
4127 <field name="reconcile" eval="True"/>
4130 <record id="pcg_445203" model="account.account.template">
4131 <field name="name">TVA due intracommunautaire (autre taux)</field>
4132 <field name="code">445203</field>
4133 <field name="type">other</field>
4134 <field name="user_type" ref="account_type_tax"/>
4136 <field name="parent_id" ref="pcg_4452"/>
4137 <field name="reconcile" eval="True"/>
4140 <record id="pcg_4455" model="account.account.template">
4141 <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
4142 <field name="code">4455</field>
4143 <field name="type">other</field>
4144 <field name="user_type" ref="account_type_tax"/>
4146 <field name="parent_id" ref="pcg_445"/>
4147 <field name="reconcile" eval="True"/>
4150 <record id="pcg_44551" model="account.account.template">
4151 <field name="name">TVA à décaisser</field>
4152 <field name="code">44551</field>
4153 <field name="type">other</field>
4154 <field name="user_type" ref="account_type_tax"/>
4156 <field name="parent_id" ref="pcg_4455"/>
4157 <field name="reconcile" eval="True"/>
4160 <record id="pcg_44558" model="account.account.template">
4161 <field name="name">Taxes assimilées à la TVA</field>
4162 <field name="code">44558</field>
4163 <field name="type">other</field>
4164 <field name="user_type" ref="account_type_tax"/>
4166 <field name="parent_id" ref="pcg_4455"/>
4167 <field name="reconcile" eval="True"/>
4170 <record id="pcg_4456" model="account.account.template">
4171 <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
4172 <field name="code">4456</field>
4173 <field name="type">view</field>
4174 <field name="user_type" ref="account_type_tax"/>
4176 <field name="parent_id" ref="pcg_445"/>
4177 <field name="reconcile" eval="True"/>
4180 <record id="pcg_44562" model="account.account.template">
4181 <field name="name">TVA sur immobilisations</field>
4182 <field name="code">44562</field>
4183 <field name="type">other</field>
4184 <field name="user_type" ref="account_type_tax"/>
4186 <field name="parent_id" ref="pcg_4456"/>
4187 <field name="reconcile" eval="True"/>
4190 <record id="pcg_44563" model="account.account.template">
4191 <field name="name">TVA transférée par d'autres entreprises</field>
4192 <field name="code">44563</field>
4193 <field name="type">other</field>
4194 <field name="user_type" ref="account_type_tax"/>
4196 <field name="parent_id" ref="pcg_4456"/>
4197 <field name="reconcile" eval="True"/>
4200 <record id="pcg_44566" model="account.account.template">
4201 <field name="name">TVA sur autres biens et services</field>
4202 <field name="code">44566</field>
4203 <field name="type">other</field>
4204 <field name="user_type" ref="account_type_tax"/>
4206 <field name="parent_id" ref="pcg_4456"/>
4207 <field name="reconcile" eval="True"/>
4210 <record id="pcg_445662" model="account.account.template">
4211 <field name="name">TVA déductible intracommunautaire</field>
4212 <field name="code">445662</field>
4213 <field name="type">other</field>
4214 <field name="user_type" ref="account_type_tax"/>
4216 <field name="parent_id" ref="pcg_44566"/>
4217 <field name="reconcile" eval="True"/>
4220 <record id="pcg_44567" model="account.account.template">
4221 <field name="name">Crédit de TVA à reporter</field>
4222 <field name="code">44567</field>
4223 <field name="type">other</field>
4224 <field name="user_type" ref="account_type_tax"/>
4225 <field name="note">Si le remboursement n'a pas été demandé</field>
4227 <field name="parent_id" ref="pcg_4456"/>
4228 <field name="reconcile" eval="True"/>
4231 <record id="pcg_44568" model="account.account.template">
4232 <field name="name">Taxes assimilées à la TVA</field>
4233 <field name="code">44568</field>
4234 <field name="type">other</field>
4235 <field name="user_type" ref="account_type_tax"/>
4237 <field name="parent_id" ref="pcg_4456"/>
4238 <field name="reconcile" eval="True"/>
4241 <record id="pcg_4457" model="account.account.template">
4242 <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
4243 <field name="code">4457</field>
4244 <field name="type">view</field>
4245 <field name="user_type" ref="account_type_tax"/>
4247 <field name="parent_id" ref="pcg_445"/>
4248 <field name="reconcile" eval="True"/>
4251 <record id="pcg_44571" model="account.account.template">
4252 <field name="name">TVA collectée</field>
4253 <field name="code">44571</field>
4254 <field name="type">other</field>
4255 <field name="user_type" ref="account_type_tax"/>
4257 <field name="parent_id" ref="pcg_4457"/>
4258 <field name="reconcile" eval="True"/>
4261 <record id="pcg_445711" model="account.account.template">
4262 <field name="name">TVA collectée 19,6%</field>
4263 <field name="code">445711</field>
4264 <field name="type">other</field>
4265 <field name="user_type" ref="account_type_tax"/>
4267 <field name="parent_id" ref="pcg_44571"/>
4268 <field name="reconcile" eval="True"/>
4271 <record id="pcg_445712" model="account.account.template">
4272 <field name="name">TVA collectée 5,5%</field>
4273 <field name="code">445712</field>
4274 <field name="type">other</field>
4275 <field name="user_type" ref="account_type_tax"/>
4277 <field name="parent_id" ref="pcg_44571"/>
4278 <field name="reconcile" eval="True"/>
4281 <record id="pcg_445713" model="account.account.template">
4282 <field name="name">TVA collectée (autre taux)</field>
4283 <field name="code">445713</field>
4284 <field name="type">other</field>
4285 <field name="user_type" ref="account_type_tax"/>
4287 <field name="parent_id" ref="pcg_44571"/>
4288 <field name="reconcile" eval="True"/>
4291 <record id="pcg_44578" model="account.account.template">
4292 <field name="name">Taxes assimilées à la TVA</field>
4293 <field name="code">44578</field>
4294 <field name="type">other</field>
4295 <field name="user_type" ref="account_type_tax"/>
4297 <field name="parent_id" ref="pcg_4457"/>
4298 <field name="reconcile" eval="True"/>
4301 <record id="pcg_4458" model="account.account.template">
4302 <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
4303 <field name="code">4458</field>
4304 <field name="type">other</field>
4305 <field name="user_type" ref="account_type_tax"/>
4307 <field name="parent_id" ref="pcg_445"/>
4308 <field name="reconcile" eval="True"/>
4311 <record id="pcg_44581" model="account.account.template">
4312 <field name="name">Acomptes - Régime simplifié d'imposition</field>
4313 <field name="code">44581</field>
4314 <field name="type">other</field>
4315 <field name="user_type" ref="account_type_tax"/>
4317 <field name="parent_id" ref="pcg_4458"/>
4318 <field name="reconcile" eval="True"/>
4321 <record id="pcg_44582" model="account.account.template">
4322 <field name="name">Acomptes - Régime du forfait</field>
4323 <field name="code">44582</field>
4324 <field name="type">other</field>
4325 <field name="user_type" ref="account_type_tax"/>
4327 <field name="parent_id" ref="pcg_4458"/>
4328 <field name="reconcile" eval="True"/>
4331 <record id="pcg_44583" model="account.account.template">
4332 <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
4333 <field name="code">44583</field>
4334 <field name="type">other</field>
4335 <field name="user_type" ref="account_type_tax"/>
4337 <field name="parent_id" ref="pcg_4458"/>
4338 <field name="reconcile" eval="True"/>
4341 <record id="pcg_44584" model="account.account.template">
4342 <field name="name">TVA récupérée d'avance</field>
4343 <field name="code">44584</field>
4344 <field name="type">other</field>
4345 <field name="user_type" ref="account_type_tax"/>
4347 <field name="parent_id" ref="pcg_4458"/>
4348 <field name="reconcile" eval="True"/>
4351 <record id="pcg_44586" model="account.account.template">
4352 <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
4353 <field name="code">44586</field>
4354 <field name="type">other</field>
4355 <field name="user_type" ref="account_type_tax"/>
4357 <field name="parent_id" ref="pcg_4458"/>
4358 <field name="reconcile" eval="True"/>
4361 <record id="pcg_44587" model="account.account.template">
4362 <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
4363 <field name="code">44587</field>
4364 <field name="type">other</field>
4365 <field name="user_type" ref="account_type_tax"/>
4367 <field name="parent_id" ref="pcg_4458"/>
4368 <field name="reconcile" eval="True"/>
4371 <record id="pcg_446" model="account.account.template">
4372 <field name="name">Obligations cautionnées</field>
4373 <field name="code">446</field>
4374 <field name="type">other</field>
4375 <field name="user_type" ref="account_type_tax"/>
4377 <field name="parent_id" ref="pcg_44"/>
4378 <field name="reconcile" eval="True"/>
4381 <record id="pcg_447" model="account.account.template">
4382 <field name="name">Autres impôts, taxes et versements assimilés</field>
4383 <field name="code">447</field>
4384 <field name="type">other</field>
4385 <field name="user_type" ref="account_type_tax"/>
4387 <field name="parent_id" ref="pcg_44"/>
4388 <field name="reconcile" eval="True"/>
4391 <record id="pcg_448" model="account.account.template">
4392 <field name="name">État - Charges à payer et produits à recevoir</field>
4393 <field name="code">448</field>
4394 <field name="type">other</field>
4395 <field name="user_type" ref="account_type_tax"/>
4397 <field name="parent_id" ref="pcg_44"/>
4398 <field name="reconcile" eval="True"/>
4401 <record id="pcg_4482" model="account.account.template">
4402 <field name="name">Charges fiscales sur congés à payer </field>
4403 <field name="code">4482</field>
4404 <field name="type">other</field>
4405 <field name="user_type" ref="account_type_tax"/>
4407 <field name="parent_id" ref="pcg_448"/>
4408 <field name="reconcile" eval="True"/>
4411 <record id="pcg_4486" model="account.account.template">
4412 <field name="name">Charges à payer</field>
4413 <field name="code">4486</field>
4414 <field name="type">other</field>
4415 <field name="user_type" ref="account_type_tax"/>
4417 <field name="parent_id" ref="pcg_448"/>
4418 <field name="reconcile" eval="True"/>
4421 <record id="pcg_4487" model="account.account.template">
4422 <field name="name">Produits à recevoir</field>
4423 <field name="code">4487</field>
4424 <field name="type">other</field>
4425 <field name="user_type" ref="account_type_tax"/>
4427 <field name="parent_id" ref="pcg_448"/>
4428 <field name="reconcile" eval="True"/>
4431 <record id="pcg_449" model="account.account.template">
4432 <field name="name">Quotas d'émission à restituer à l'État</field>
4433 <field name="code">449</field>
4434 <field name="type">other</field>
4435 <field name="user_type" ref="account_type_tax"/>
4437 <field name="parent_id" ref="pcg_44"/>
4438 <field name="reconcile" eval="True"/>
4441 <record id="pcg_45" model="account.account.template">
4442 <field name="name">Groupe et associés</field>
4443 <field name="code">45</field>
4444 <field name="type">view</field>
4445 <field name="user_type" ref="account_type_view"/>
4447 <field name="parent_id" ref="pcg_Classe_4"/>
4450 <record id="pcg_451" model="account.account.template">
4451 <field name="name">Groupe</field>
4452 <field name="code">451</field>
4453 <field name="type">receivable</field>
4454 <field name="user_type" ref="account_type_receivable"/>
4456 <field name="parent_id" ref="pcg_45"/>
4457 <field name="reconcile" eval="True"/>
4460 <record id="pcg_455" model="account.account.template">
4461 <field name="name">Associés - Comptes courants</field>
4462 <field name="code">455</field>
4463 <field name="type">receivable</field>
4464 <field name="user_type" ref="account_type_receivable"/>
4465 <field name="note">Pour frais avancés personnellement</field>
4467 <field name="parent_id" ref="pcg_45"/>
4468 <field name="reconcile" eval="True"/>
4471 <record id="pcg_4551" model="account.account.template">
4472 <field name="name">Principal</field>
4473 <field name="code">4551</field>
4474 <field name="type">receivable</field>
4475 <field name="user_type" ref="account_type_receivable"/>
4477 <field name="parent_id" ref="pcg_455"/>
4478 <field name="reconcile" eval="True"/>
4481 <record id="pcg_4558" model="account.account.template">
4482 <field name="name">Intérêts courus</field>
4483 <field name="code">4558</field>
4484 <field name="type">receivable</field>
4485 <field name="user_type" ref="account_type_receivable"/>
4487 <field name="parent_id" ref="pcg_455"/>
4488 <field name="reconcile" eval="True"/>
4491 <record id="pcg_456" model="account.account.template">
4492 <field name="name">Associés - Opérations sur le capital</field>
4493 <field name="code">456</field>
4494 <field name="type">receivable</field>
4495 <field name="user_type" ref="account_type_receivable"/>
4497 <field name="parent_id" ref="pcg_45"/>
4498 <field name="reconcile" eval="True"/>
4501 <record id="pcg_4561" model="account.account.template">
4502 <field name="name">Associés - Comptes d'apport en société</field>
4503 <field name="code">4561</field>
4504 <field name="type">receivable</field>
4505 <field name="user_type" ref="account_type_receivable"/>
4507 <field name="parent_id" ref="pcg_456"/>
4508 <field name="reconcile" eval="True"/>
4511 <record id="pcg_45611" model="account.account.template">
4512 <field name="name">Apports en nature</field>
4513 <field name="code">45611</field>
4514 <field name="type">receivable</field>
4515 <field name="user_type" ref="account_type_receivable"/>
4517 <field name="parent_id" ref="pcg_4561"/>
4518 <field name="reconcile" eval="True"/>
4521 <record id="pcg_45615" model="account.account.template">
4522 <field name="name">Apports en numéraire</field>
4523 <field name="code">45615</field>
4524 <field name="type">receivable</field>
4525 <field name="user_type" ref="account_type_receivable"/>
4527 <field name="parent_id" ref="pcg_4561"/>
4528 <field name="reconcile" eval="True"/>
4531 <record id="pcg_4562" model="account.account.template">
4532 <field name="name">Apporteurs - Capital appelé, non versé</field>
4533 <field name="code">4562</field>
4534 <field name="type">receivable</field>
4535 <field name="user_type" ref="account_type_receivable"/>
4537 <field name="parent_id" ref="pcg_456"/>
4538 <field name="reconcile" eval="True"/>
4541 <record id="pcg_45621" model="account.account.template">
4542 <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
4543 <field name="code">45621</field>
4544 <field name="type">receivable</field>
4545 <field name="user_type" ref="account_type_receivable"/>
4547 <field name="parent_id" ref="pcg_4562"/>
4548 <field name="reconcile" eval="True"/>
4551 <record id="pcg_45625" model="account.account.template">
4552 <field name="name">Associés - Capital appelé, non versé</field>
4553 <field name="code">45625</field>
4554 <field name="type">receivable</field>
4555 <field name="user_type" ref="account_type_receivable"/>
4557 <field name="parent_id" ref="pcg_4562"/>
4558 <field name="reconcile" eval="True"/>
4561 <record id="pcg_4563" model="account.account.template">
4562 <field name="name">Associés - Versements reçus sur augmentation de capital</field>
4563 <field name="code">4563</field>
4564 <field name="type">receivable</field>
4565 <field name="user_type" ref="account_type_receivable"/>
4567 <field name="parent_id" ref="pcg_456"/>
4568 <field name="reconcile" eval="True"/>
4571 <record id="pcg_4564" model="account.account.template">
4572 <field name="name">Associés - Versements anticipés</field>
4573 <field name="code">4564</field>
4574 <field name="type">receivable</field>
4575 <field name="user_type" ref="account_type_receivable"/>
4577 <field name="parent_id" ref="pcg_456"/>
4578 <field name="reconcile" eval="True"/>
4581 <record id="pcg_4566" model="account.account.template">
4582 <field name="name">Actionnaires défaillants</field>
4583 <field name="code">4566</field>
4584 <field name="type">receivable</field>
4585 <field name="user_type" ref="account_type_receivable"/>
4587 <field name="parent_id" ref="pcg_456"/>
4588 <field name="reconcile" eval="True"/>
4591 <record id="pcg_4567" model="account.account.template">
4592 <field name="name">Associés - Capital à rembourser</field>
4593 <field name="code">4567</field>
4594 <field name="type">receivable</field>
4595 <field name="user_type" ref="account_type_receivable"/>
4597 <field name="parent_id" ref="pcg_456"/>
4598 <field name="reconcile" eval="True"/>
4601 <record id="pcg_457" model="account.account.template">
4602 <field name="name">Associés - Dividendes à payer</field>
4603 <field name="code">457</field>
4604 <field name="type">other</field>
4605 <field name="user_type" ref="account_type_dettes"/>
4607 <field name="parent_id" ref="pcg_45"/>
4608 <field name="reconcile" eval="True"/>
4611 <record id="pcg_458" model="account.account.template">
4612 <field name="name">Associés - Opérations faites en commun et en GIE</field>
4613 <field name="code">458</field>
4614 <field name="type">receivable</field>
4615 <field name="user_type" ref="account_type_receivable"/>
4617 <field name="parent_id" ref="pcg_45"/>
4618 <field name="reconcile" eval="True"/>
4621 <record id="pcg_4581" model="account.account.template">
4622 <field name="name">Opérations courantes</field>
4623 <field name="code">4581</field>
4624 <field name="type">receivable</field>
4625 <field name="user_type" ref="account_type_receivable"/>
4627 <field name="parent_id" ref="pcg_458"/>
4628 <field name="reconcile" eval="True"/>
4631 <record id="pcg_4588" model="account.account.template">
4632 <field name="name">Intérêts courus</field>
4633 <field name="code">4588</field>
4634 <field name="type">receivable</field>
4635 <field name="user_type" ref="account_type_receivable"/>
4637 <field name="parent_id" ref="pcg_458"/>
4638 <field name="reconcile" eval="True"/>
4641 <record id="pcg_46" model="account.account.template">
4642 <field name="name">Débiteurs divers et créditeurs divers</field>
4643 <field name="code">46</field>
4644 <field name="type">view</field>
4645 <field name="user_type" ref="account_type_view"/>
4647 <field name="parent_id" ref="pcg_Classe_4"/>
4650 <record id="pcg_462" model="account.account.template">
4651 <field name="name">Créances sur cessions d'immobilisations</field>
4652 <field name="code">462</field>
4653 <field name="type">receivable</field>
4654 <field name="user_type" ref="account_type_receivable"/>
4656 <field name="parent_id" ref="pcg_46"/>
4657 <field name="reconcile" eval="True"/>
4660 <record id="pcg_464" model="account.account.template">
4661 <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
4662 <field name="code">464</field>
4663 <field name="type">other</field>
4664 <field name="user_type" ref="account_type_dettes"/>
4666 <field name="parent_id" ref="pcg_46"/>
4667 <field name="reconcile" eval="True"/>
4670 <record id="pcg_465" model="account.account.template">
4671 <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
4672 <field name="code">465</field>
4673 <field name="type">receivable</field>
4674 <field name="user_type" ref="account_type_receivable"/>
4676 <field name="parent_id" ref="pcg_46"/>
4677 <field name="reconcile" eval="True"/>
4680 <record id="pcg_467" model="account.account.template">
4681 <field name="name">Autres comptes débiteurs ou créditeurs</field>
4682 <field name="code">467</field>
4683 <field name="type">view</field>
4684 <field name="user_type" ref="account_type_view"/>
4686 <field name="parent_id" ref="pcg_46"/>
4689 <record id="pcg_468" model="account.account.template">
4690 <field name="name">Divers - Charges à payer et produits à recevoir</field>
4691 <field name="code">468</field>
4692 <field name="type">receivable</field>
4693 <field name="user_type" ref="account_type_receivable"/>
4695 <field name="parent_id" ref="pcg_46"/>
4696 <field name="reconcile" eval="True"/>
4699 <record id="pcg_4686" model="account.account.template">
4700 <field name="name">Charges à payer</field>
4701 <field name="code">4686</field>
4702 <field name="type">other</field>
4703 <field name="user_type" ref="account_type_dettes"/>
4705 <field name="parent_id" ref="pcg_468"/>
4706 <field name="reconcile" eval="True"/>
4709 <record id="pcg_4687" model="account.account.template">
4710 <field name="name">Produits à recevoir</field>
4711 <field name="code">4687</field>
4712 <field name="type">receivable</field>
4713 <field name="user_type" ref="account_type_receivable"/>
4715 <field name="parent_id" ref="pcg_468"/>
4716 <field name="reconcile" eval="True"/>
4719 <record id="pcg_47" model="account.account.template">
4720 <field name="name">Comptes transitoires ou d'attente</field>
4721 <field name="code">47</field>
4722 <field name="type">view</field>
4723 <field name="user_type" ref="account_type_view"/>
4725 <field name="parent_id" ref="pcg_Classe_4"/>
4728 <record id="pcg_471" model="account.account.template">
4729 <field name="name">Comptes d'attente 1</field>
4730 <field name="code">471</field>
4731 <field name="type">receivable</field>
4732 <field name="user_type" ref="account_type_receivable"/>
4734 <field name="parent_id" ref="pcg_47"/>
4735 <field name="reconcile" eval="True"/>
4738 <record id="pcg_472" model="account.account.template">
4739 <field name="name">Comptes d'attente 2</field>
4740 <field name="code">472</field>
4741 <field name="type">receivable</field>
4742 <field name="user_type" ref="account_type_receivable"/>
4744 <field name="parent_id" ref="pcg_47"/>
4745 <field name="reconcile" eval="True"/>
4748 <record id="pcg_473" model="account.account.template">
4749 <field name="name">Comptes d'attente 3</field>
4750 <field name="code">473</field>
4751 <field name="type">receivable</field>
4752 <field name="user_type" ref="account_type_receivable"/>
4754 <field name="parent_id" ref="pcg_47"/>
4755 <field name="reconcile" eval="True"/>
4758 <record id="pcg_474" model="account.account.template">
4759 <field name="name">Comptes d'attente 4</field>
4760 <field name="code">474</field>
4761 <field name="type">receivable</field>
4762 <field name="user_type" ref="account_type_receivable"/>
4764 <field name="parent_id" ref="pcg_47"/>
4765 <field name="reconcile" eval="True"/>
4768 <record id="pcg_475" model="account.account.template">
4769 <field name="name">Comptes d'attente 5</field>
4770 <field name="code">475</field>
4771 <field name="type">receivable</field>
4772 <field name="user_type" ref="account_type_receivable"/>
4774 <field name="parent_id" ref="pcg_47"/>
4775 <field name="reconcile" eval="True"/>
4778 <record id="pcg_476" model="account.account.template">
4779 <field name="name">Différences de conversion - ACTIF</field>
4780 <field name="code">476</field>
4781 <field name="type">receivable</field>
4782 <field name="user_type" ref="account_type_receivable"/>
4784 <field name="parent_id" ref="pcg_47"/>
4785 <field name="reconcile" eval="True"/>
4788 <record id="pcg_4761" model="account.account.template">
4789 <field name="name">Diminution des créances</field>
4790 <field name="code">4761</field>
4791 <field name="type">receivable</field>
4792 <field name="user_type" ref="account_type_receivable"/>
4794 <field name="parent_id" ref="pcg_476"/>
4795 <field name="reconcile" eval="True"/>
4798 <record id="pcg_4762" model="account.account.template">
4799 <field name="name">Augmentation des dettes</field>
4800 <field name="code">4762</field>
4801 <field name="type">receivable</field>
4802 <field name="user_type" ref="account_type_receivable"/>
4804 <field name="parent_id" ref="pcg_476"/>
4805 <field name="reconcile" eval="True"/>
4808 <record id="pcg_4768" model="account.account.template">
4809 <field name="name">Différences compensées par couverture de change</field>
4810 <field name="code">4768</field>
4811 <field name="type">receivable</field>
4812 <field name="user_type" ref="account_type_receivable"/>
4814 <field name="parent_id" ref="pcg_476"/>
4815 <field name="reconcile" eval="True"/>
4818 <record id="pcg_477" model="account.account.template">
4819 <field name="name">Différences de conversion - PASSIF</field>
4820 <field name="code">477</field>
4821 <field name="type">other</field>
4822 <field name="user_type" ref="account_type_dettes"/>
4824 <field name="parent_id" ref="pcg_47"/>
4825 <field name="reconcile" eval="True"/>
4828 <record id="pcg_4771" model="account.account.template">
4829 <field name="name">Augmentation des créances</field>
4830 <field name="code">4771</field>
4831 <field name="type">other</field>
4832 <field name="user_type" ref="account_type_dettes"/>
4834 <field name="parent_id" ref="pcg_477"/>
4835 <field name="reconcile" eval="True"/>
4838 <record id="pcg_4772" model="account.account.template">
4839 <field name="name">Diminution des dettes</field>
4840 <field name="code">4772</field>
4841 <field name="type">other</field>
4842 <field name="user_type" ref="account_type_dettes"/>
4844 <field name="parent_id" ref="pcg_477"/>
4845 <field name="reconcile" eval="True"/>
4848 <record id="pcg_4778" model="account.account.template">
4849 <field name="name">Différences compensées par couverture de change</field>
4850 <field name="code">4778</field>
4851 <field name="type">other</field>
4852 <field name="user_type" ref="account_type_dettes"/>
4854 <field name="parent_id" ref="pcg_477"/>
4855 <field name="reconcile" eval="True"/>
4858 <record id="pcg_478" model="account.account.template">
4859 <field name="name">Autres comptes transitoires</field>
4860 <field name="code">478</field>
4861 <field name="type">view</field>
4862 <field name="user_type" ref="account_type_view"/>
4864 <field name="parent_id" ref="pcg_47"/>
4867 <record id="pcg_48" model="account.account.template">
4868 <field name="name">Comptes de régularisation</field>
4869 <field name="code">48</field>
4870 <field name="type">view</field>
4871 <field name="user_type" ref="account_type_view"/>
4873 <field name="parent_id" ref="pcg_Classe_4"/>
4876 <record id="pcg_481" model="account.account.template">
4877 <field name="name">Charges à répartir sur plusieurs exercices </field>
4878 <field name="code">481</field>
4879 <field name="type">receivable</field>
4880 <field name="user_type" ref="account_type_receivable"/>
4882 <field name="parent_id" ref="pcg_48"/>
4883 <field name="reconcile" eval="True"/>
4886 <record id="pcg_4816" model="account.account.template">
4887 <field name="name">Frais d'émission des emprunts</field>
4888 <field name="code">4816</field>
4889 <field name="type">receivable</field>
4890 <field name="user_type" ref="account_type_receivable"/>
4892 <field name="parent_id" ref="pcg_481"/>
4893 <field name="reconcile" eval="True"/>
4896 <record id="pcg_486" model="account.account.template">
4897 <field name="name">Charges constatées d'avance</field>
4898 <field name="code">486</field>
4899 <field name="type">receivable</field>
4900 <field name="user_type" ref="account_type_receivable"/>
4902 <field name="parent_id" ref="pcg_48"/>
4903 <field name="reconcile" eval="True"/>
4906 <record id="pcg_487" model="account.account.template">
4907 <field name="name">Produits constatés d'avance</field>
4908 <field name="code">487</field>
4909 <field name="type">other</field>
4910 <field name="user_type" ref="account_type_dettes"/>
4912 <field name="parent_id" ref="pcg_48"/>
4913 <field name="reconcile" eval="True"/>
4916 <record id="pcg_488" model="account.account.template">
4917 <field name="name">Comptes de répartition périodique des charges et des produits</field>
4918 <field name="code">488</field>
4919 <field name="type">view</field>
4920 <field name="user_type" ref="account_type_view"/>
4922 <field name="parent_id" ref="pcg_48"/>
4925 <record id="pcg_4886" model="account.account.template">
4926 <field name="name">Charges</field>
4927 <field name="code">4886</field>
4928 <field name="type">other</field>
4929 <field name="user_type" ref="account_type_dettes"/>
4931 <field name="parent_id" ref="pcg_488"/>
4932 <field name="reconcile" eval="True"/>
4935 <record id="pcg_4887" model="account.account.template">
4936 <field name="name">Produits</field>
4937 <field name="code">4887</field>
4938 <field name="type">receivable</field>
4939 <field name="user_type" ref="account_type_receivable"/>
4941 <field name="parent_id" ref="pcg_488"/>
4942 <field name="reconcile" eval="True"/>
4945 <record id="pcg_489" model="account.account.template">
4946 <field name="name">Quotas d'émission alloués par l'État</field>
4947 <field name="code">489</field>
4948 <field name="type">receivable</field>
4949 <field name="user_type" ref="account_type_receivable"/>
4951 <field name="parent_id" ref="pcg_48"/>
4952 <field name="reconcile" eval="True"/>
4955 <record id="pcg_49" model="account.account.template">
4956 <field name="name">Dépréciations des comptes de tiers</field>
4957 <field name="code">49</field>
4958 <field name="type">view</field>
4959 <field name="user_type" ref="account_type_view"/>
4961 <field name="parent_id" ref="pcg_Classe_4"/>
4964 <record id="pcg_491" model="account.account.template">
4965 <field name="name">Dépréciation des comptes de clients</field>
4966 <field name="code">491</field>
4967 <field name="type">other</field>
4968 <field name="user_type" ref="account_type_dettes"/>
4970 <field name="parent_id" ref="pcg_49"/>
4971 <field name="reconcile" eval="True"/>
4974 <record id="pcg_495" model="account.account.template">
4975 <field name="name">Dépréciation des comptes du groupe et des associés</field>
4976 <field name="code">495</field>
4977 <field name="type">other</field>
4978 <field name="user_type" ref="account_type_dettes"/>
4980 <field name="parent_id" ref="pcg_49"/>
4981 <field name="reconcile" eval="True"/>
4984 <record id="pcg_4951" model="account.account.template">
4985 <field name="name">Comptes du groupe</field>
4986 <field name="code">4951</field>
4987 <field name="type">other</field>
4988 <field name="user_type" ref="account_type_dettes"/>
4990 <field name="parent_id" ref="pcg_495"/>
4991 <field name="reconcile" eval="True"/>
4994 <record id="pcg_4955" model="account.account.template">
4995 <field name="name">Comptes courants des associés</field>
4996 <field name="code">4955</field>
4997 <field name="type">other</field>
4998 <field name="user_type" ref="account_type_dettes"/>
5000 <field name="parent_id" ref="pcg_495"/>
5001 <field name="reconcile" eval="True"/>
5004 <record id="pcg_4958" model="account.account.template">
5005 <field name="name">Opérations faites en commun et en GIE</field>
5006 <field name="code">4958</field>
5007 <field name="type">other</field>
5008 <field name="user_type" ref="account_type_dettes"/>
5010 <field name="parent_id" ref="pcg_495"/>
5011 <field name="reconcile" eval="True"/>
5014 <record id="pcg_496" model="account.account.template">
5015 <field name="name">Dépréciations des comptes de débiteurs divers</field>
5016 <field name="code">496</field>
5017 <field name="type">receivable</field>
5018 <field name="user_type" ref="account_type_receivable"/>
5020 <field name="parent_id" ref="pcg_49"/>
5021 <field name="reconcile" eval="True"/>
5024 <record id="pcg_4962" model="account.account.template">
5025 <field name="name">Créances sur cessions d'immobilisations</field>
5026 <field name="code">4962</field>
5027 <field name="type">receivable</field>
5028 <field name="user_type" ref="account_type_receivable"/>
5030 <field name="parent_id" ref="pcg_496"/>
5031 <field name="reconcile" eval="True"/>
5034 <record id="pcg_4965" model="account.account.template">
5035 <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
5036 <field name="code">4965</field>
5037 <field name="type">receivable</field>
5038 <field name="user_type" ref="account_type_receivable"/>
5040 <field name="parent_id" ref="pcg_496"/>
5041 <field name="reconcile" eval="True"/>
5044 <record id="pcg_4967" model="account.account.template">
5045 <field name="name">Autres comptes débiteurs</field>
5046 <field name="code">4967</field>
5047 <field name="type">receivable</field>
5048 <field name="user_type" ref="account_type_receivable"/>
5050 <field name="parent_id" ref="pcg_496"/>
5051 <field name="reconcile" eval="True"/>
5054 <record id="pcg_Classe_5" model="account.account.template">
5055 <field name="name">Comptes financiers</field>
5056 <field name="code">Classe 5</field>
5057 <field name="type">view</field>
5058 <field name="user_type" ref="account_type_view"/>
5060 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
5063 <record id="pcg_50" model="account.account.template">
5064 <field name="name">Valeurs mobilières de placement</field>
5065 <field name="code">50</field>
5066 <field name="type">view</field>
5067 <field name="user_type" ref="account_type_view"/>
5069 <field name="parent_id" ref="pcg_Classe_5"/>
5072 <record id="pcg_501" model="account.account.template">
5073 <field name="name">Parts dans entreprises liées</field>
5074 <field name="code">501</field>
5075 <field name="type">other</field>
5076 <field name="user_type" ref="account_type_cash"/>
5078 <field name="parent_id" ref="pcg_50"/>
5081 <record id="pcg_502" model="account.account.template">
5082 <field name="name">Actions propres</field>
5083 <field name="code">502</field>
5084 <field name="type">other</field>
5085 <field name="user_type" ref="account_type_cash"/>
5087 <field name="parent_id" ref="pcg_50"/>
5090 <record id="pcg_503" model="account.account.template">
5091 <field name="name">Actions</field>
5092 <field name="code">503</field>
5093 <field name="type">other</field>
5094 <field name="user_type" ref="account_type_cash"/>
5096 <field name="parent_id" ref="pcg_50"/>
5099 <record id="pcg_5031" model="account.account.template">
5100 <field name="name">Titres cotés</field>
5101 <field name="code">5031</field>
5102 <field name="type">other</field>
5103 <field name="user_type" ref="account_type_cash"/>
5105 <field name="parent_id" ref="pcg_503"/>
5108 <record id="pcg_5035" model="account.account.template">
5109 <field name="name">Titres non cotés</field>
5110 <field name="code">5035</field>
5111 <field name="type">other</field>
5112 <field name="user_type" ref="account_type_cash"/>
5114 <field name="parent_id" ref="pcg_503"/>
5117 <record id="pcg_504" model="account.account.template">
5118 <field name="name">Autres titres conférant un droit de propriété</field>
5119 <field name="code">504</field>
5120 <field name="type">other</field>
5121 <field name="user_type" ref="account_type_cash"/>
5123 <field name="parent_id" ref="pcg_50"/>
5126 <record id="pcg_505" model="account.account.template">
5127 <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
5128 <field name="code">505</field>
5129 <field name="type">other</field>
5130 <field name="user_type" ref="account_type_cash"/>
5132 <field name="parent_id" ref="pcg_50"/>
5135 <record id="pcg_506" model="account.account.template">
5136 <field name="name">Obligations</field>
5137 <field name="code">506</field>
5138 <field name="type">other</field>
5139 <field name="user_type" ref="account_type_cash"/>
5141 <field name="parent_id" ref="pcg_50"/>
5144 <record id="pcg_5061" model="account.account.template">
5145 <field name="name">Titres cotés</field>
5146 <field name="code">5061</field>
5147 <field name="type">other</field>
5148 <field name="user_type" ref="account_type_cash"/>
5150 <field name="parent_id" ref="pcg_506"/>
5153 <record id="pcg_5065" model="account.account.template">
5154 <field name="name">Titres non cotés</field>
5155 <field name="code">5065</field>
5156 <field name="type">other</field>
5157 <field name="user_type" ref="account_type_cash"/>
5159 <field name="parent_id" ref="pcg_506"/>
5162 <record id="pcg_507" model="account.account.template">
5163 <field name="name">Bons du Trésor et bons de caisse à court terme</field>
5164 <field name="code">507</field>
5165 <field name="type">other</field>
5166 <field name="user_type" ref="account_type_cash"/>
5168 <field name="parent_id" ref="pcg_50"/>
5171 <record id="pcg_508" model="account.account.template">
5172 <field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
5173 <field name="code">508</field>
5174 <field name="type">other</field>
5175 <field name="user_type" ref="account_type_cash"/>
5177 <field name="parent_id" ref="pcg_50"/>
5180 <record id="pcg_5081" model="account.account.template">
5181 <field name="name">Autres valeurs mobilières</field>
5182 <field name="code">5081</field>
5183 <field name="type">other</field>
5184 <field name="user_type" ref="account_type_cash"/>
5186 <field name="parent_id" ref="pcg_508"/>
5189 <record id="pcg_5082" model="account.account.template">
5190 <field name="name">Bons de souscription</field>
5191 <field name="code">5082</field>
5192 <field name="type">other</field>
5193 <field name="user_type" ref="account_type_cash"/>
5195 <field name="parent_id" ref="pcg_508"/>
5198 <record id="pcg_5088" model="account.account.template">
5199 <field name="name">Intérêts courus sur obligations, bons et valeurs assimilées</field>
5200 <field name="code">5088</field>
5201 <field name="type">other</field>
5202 <field name="user_type" ref="account_type_cash"/>
5204 <field name="parent_id" ref="pcg_508"/>
5207 <record id="pcg_509" model="account.account.template">
5208 <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
5209 <field name="code">509</field>
5210 <field name="type">other</field>
5211 <field name="user_type" ref="account_type_cash"/>
5213 <field name="parent_id" ref="pcg_50"/>
5216 <record id="pcg_51" model="account.account.template">
5217 <field name="name">Banques établissements financiers et assimilés</field>
5218 <field name="code">51</field>
5219 <field name="type">view</field>
5220 <field name="user_type" ref="account_type_view"/>
5222 <field name="parent_id" ref="pcg_Classe_5"/>
5225 <record id="pcg_511" model="account.account.template">
5226 <field name="name">Valeurs à l'encaissement</field>
5227 <field name="code">511</field>
5228 <field name="type">other</field>
5229 <field name="user_type" ref="account_type_cash"/>
5231 <field name="parent_id" ref="pcg_51"/>
5234 <record id="pcg_5111" model="account.account.template">
5235 <field name="name">Coupons échus à l'encaissement</field>
5236 <field name="code">5111</field>
5237 <field name="type">other</field>
5238 <field name="user_type" ref="account_type_cash"/>
5240 <field name="parent_id" ref="pcg_511"/>
5243 <record id="pcg_5112" model="account.account.template">
5244 <field name="name">Chèques à encaisser</field>
5245 <field name="code">5112</field>
5246 <field name="type">other</field>
5247 <field name="user_type" ref="account_type_cash"/>
5249 <field name="parent_id" ref="pcg_511"/>
5252 <record id="pcg_5113" model="account.account.template">
5253 <field name="name">Effets à l'encaissement</field>
5254 <field name="code">5113</field>
5255 <field name="type">other</field>
5256 <field name="user_type" ref="account_type_cash"/>
5258 <field name="parent_id" ref="pcg_511"/>
5261 <record id="pcg_5114" model="account.account.template">
5262 <field name="name">Effets à l'escompte</field>
5263 <field name="code">5114</field>
5264 <field name="type">other</field>
5265 <field name="user_type" ref="account_type_cash"/>
5267 <field name="parent_id" ref="pcg_511"/>
5270 <record id="fr_pcg_cash" model="account.account.template">
5271 <field name="name">Banques</field>
5272 <field name="code">512</field>
5273 <field name="type">view</field>
5274 <field name="user_type" ref="account_type_cash"/>
5275 <field name="note">Créer 1 compte par compte bancaire</field>
5277 <field name="parent_id" ref="pcg_51"/>
5281 <record id="pcg_5121" model="account.account.template">
5282 <field name="name">Comptes en monnaie nationale</field>
5283 <field name="code">5121</field>
5284 <field name="type">other</field>
5285 <field name="user_type" ref="account_type_cash"/>
5287 <field name="parent_id" ref="fr_pcg_cash"/>
5291 <record id="pcg_5124" model="account.account.template">
5292 <field name="name">Comptes en devises</field>
5293 <field name="code">5124</field>
5294 <field name="type">other</field>
5295 <field name="user_type" ref="account_type_cash"/>
5297 <field name="parent_id" ref="fr_pcg_cash"/>
5300 <record id="pcg_514" model="account.account.template">
5301 <field name="name">Chèques postaux</field>
5302 <field name="code">514</field>
5303 <field name="type">other</field>
5304 <field name="user_type" ref="account_type_cash"/>
5305 <field name="parent_id" ref="pcg_51"/>
5308 <record id="pcg_515" model="account.account.template">
5309 <field name="name">Caisses du Trésor et des établissements publics</field>
5310 <field name="code">515</field>
5311 <field name="type">other</field>
5312 <field name="user_type" ref="account_type_cash"/>
5314 <field name="parent_id" ref="pcg_51"/>
5317 <record id="pcg_516" model="account.account.template">
5318 <field name="name">Sociétés de bourse</field>
5319 <field name="code">516</field>
5320 <field name="type">other</field>
5321 <field name="user_type" ref="account_type_cash"/>
5323 <field name="parent_id" ref="pcg_51"/>
5326 <record id="pcg_517" model="account.account.template">
5327 <field name="name">Autres organismes financiers</field>
5328 <field name="code">517</field>
5329 <field name="type">other</field>
5330 <field name="user_type" ref="account_type_cash"/>
5332 <field name="parent_id" ref="pcg_51"/>
5335 <record id="pcg_518" model="account.account.template">
5336 <field name="name">Intérêts courus</field>
5337 <field name="code">518</field>
5338 <field name="type">other</field>
5339 <field name="user_type" ref="account_type_cash"/>
5341 <field name="parent_id" ref="pcg_51"/>
5344 <record id="pcg_5181" model="account.account.template">
5345 <field name="name">Intérêts courus à payer</field>
5346 <field name="code">5181</field>
5347 <field name="type">other</field>
5348 <field name="user_type" ref="account_type_cash"/>
5350 <field name="parent_id" ref="pcg_518"/>
5353 <record id="pcg_5188" model="account.account.template">
5354 <field name="name">Intérêts courus à recevoir</field>
5355 <field name="code">5188</field>
5356 <field name="type">other</field>
5357 <field name="user_type" ref="account_type_cash"/>
5359 <field name="parent_id" ref="pcg_518"/>
5362 <record id="pcg_519" model="account.account.template">
5363 <field name="name">Concours bancaires courants</field>
5364 <field name="code">519</field>
5365 <field name="type">other</field>
5366 <field name="user_type" ref="account_type_cash"/>
5368 <field name="parent_id" ref="pcg_51"/>
5371 <record id="pcg_5191" model="account.account.template">
5372 <field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
5373 <field name="code">5191</field>
5374 <field name="type">other</field>
5375 <field name="user_type" ref="account_type_cash"/>
5377 <field name="parent_id" ref="pcg_519"/>
5380 <record id="pcg_5193" model="account.account.template">
5381 <field name="name">Mobilisation de créances nées à l'étranger</field>
5382 <field name="code">5193</field>
5383 <field name="type">other</field>
5384 <field name="user_type" ref="account_type_cash"/>
5386 <field name="parent_id" ref="pcg_519"/>
5389 <record id="pcg_5198" model="account.account.template">
5390 <field name="name">Intérêts courus sur concours bancaires courants</field>
5391 <field name="code">5198</field>
5392 <field name="type">other</field>
5393 <field name="user_type" ref="account_type_cash"/>
5395 <field name="parent_id" ref="pcg_519"/>
5398 <record id="pcg_52" model="account.account.template">
5399 <field name="name">Instruments de trésorerie</field>
5400 <field name="code">52</field>
5401 <field name="type">view</field>
5402 <field name="user_type" ref="account_type_view"/>
5404 <field name="parent_id" ref="pcg_Classe_5"/>
5407 <record id="pcg_53" model="account.account.template">
5408 <field name="name">Caisse</field>
5409 <field name="code">53</field>
5410 <field name="type">view</field>
5411 <field name="user_type" ref="account_type_view"/>
5413 <field name="parent_id" ref="pcg_Classe_5"/>
5416 <record id="pcg_531" model="account.account.template">
5417 <field name="name">Caisse siège social</field>
5418 <field name="code">531</field>
5419 <field name="type">other</field>
5420 <field name="user_type" ref="account_type_cash"/>
5422 <field name="parent_id" ref="pcg_53"/>
5425 <record id="pcg_5311" model="account.account.template">
5426 <field name="name">Caisse en monnaie nationale</field>
5427 <field name="code">5311</field>
5428 <field name="type">other</field>
5429 <field name="user_type" ref="account_type_cash"/>
5431 <field name="parent_id" ref="pcg_531"/>
5434 <record id="pcg_5314" model="account.account.template">
5435 <field name="name">Caisse en devises</field>
5436 <field name="code">5314</field>
5437 <field name="type">other</field>
5438 <field name="user_type" ref="account_type_cash"/>
5440 <field name="parent_id" ref="pcg_531"/>
5443 <record id="pcg_532" model="account.account.template">
5444 <field name="name">Caisse succursale (ou usine) A</field>
5445 <field name="code">532</field>
5446 <field name="type">other</field>
5447 <field name="user_type" ref="account_type_cash"/>
5449 <field name="parent_id" ref="pcg_53"/>
5452 <record id="pcg_533" model="account.account.template">
5453 <field name="name">Caisse succursale (ou usine) B</field>
5454 <field name="code">533</field>
5455 <field name="type">other</field>
5456 <field name="user_type" ref="account_type_cash"/>
5458 <field name="parent_id" ref="pcg_53"/>
5461 <record id="pcg_54" model="account.account.template">
5462 <field name="name">Régies d'avances et accréditifs</field>
5463 <field name="code">54</field>
5464 <field name="type">view</field>
5465 <field name="user_type" ref="account_type_view"/>
5467 <field name="parent_id" ref="pcg_Classe_5"/>
5470 <record id="pcg_58" model="account.account.template">
5471 <field name="name">Virements internes</field>
5472 <field name="code">58</field>
5473 <field name="type">view</field>
5474 <field name="user_type" ref="account_type_view"/>
5476 <field name="parent_id" ref="pcg_Classe_5"/>
5477 <field name="reconcile" eval="True"/>
5480 <record id="pcg_59" model="account.account.template">
5481 <field name="name">Provisions pour dépréciation des comptes financiers</field>
5482 <field name="code">59</field>
5483 <field name="type">view</field>
5484 <field name="user_type" ref="account_type_view"/>
5486 <field name="parent_id" ref="pcg_Classe_5"/>
5489 <record id="pcg_590" model="account.account.template">
5490 <field name="name">Provisions pour dépréciation des valeurs mobilières de placement</field>
5491 <field name="code">590</field>
5492 <field name="type">other</field>
5493 <field name="user_type" ref="account_type_cash"/>
5495 <field name="parent_id" ref="pcg_59"/>
5498 <record id="pcg_5903" model="account.account.template">
5499 <field name="name">Actions</field>
5500 <field name="code">5903</field>
5501 <field name="type">other</field>
5502 <field name="user_type" ref="account_type_cash"/>
5504 <field name="parent_id" ref="pcg_590"/>
5507 <record id="pcg_5904" model="account.account.template">
5508 <field name="name">Autres titres conférant un droit de propriété </field>
5509 <field name="code">5904</field>
5510 <field name="type">other</field>
5511 <field name="user_type" ref="account_type_cash"/>
5513 <field name="parent_id" ref="pcg_590"/>
5516 <record id="pcg_5906" model="account.account.template">
5517 <field name="name">Obligations</field>
5518 <field name="code">5906</field>
5519 <field name="type">other</field>
5520 <field name="user_type" ref="account_type_cash"/>
5522 <field name="parent_id" ref="pcg_590"/>
5525 <record id="pcg_5908" model="account.account.template">
5526 <field name="name">Autres valeurs mobilières de placement et créances assimilées (provisions)</field>
5527 <field name="code">5908</field>
5528 <field name="type">other</field>
5529 <field name="user_type" ref="account_type_cash"/>
5531 <field name="parent_id" ref="pcg_590"/>
5534 <record id="pcg_Classes_6_et_7" model="account.account.template">
5535 <field name="name">Comptes de gestion</field>
5536 <field name="code">Classes 6 et 7</field>
5537 <field name="type">view</field>
5538 <field name="user_type" ref="account_type_view"/>
5540 <field name="parent_id" ref="pcg_0"/>
5543 <record id="pcg_Classe_6" model="account.account.template">
5544 <field name="name">Comptes de charges</field>
5545 <field name="code">Classe 6</field>
5546 <field name="type">view</field>
5547 <field name="user_type" ref="account_type_view"/>
5549 <field name="parent_id" ref="pcg_Classes_6_et_7"/>
5552 <record id="pcg_60" model="account.account.template">
5553 <field name="name">Achats(sauf 603)</field>
5554 <field name="code">60</field>
5555 <field name="type">view</field>
5556 <field name="user_type" ref="account_type_view"/>
5558 <field name="parent_id" ref="pcg_Classe_6"/>
5561 <record id="pcg_601" model="account.account.template">
5562 <field name="name">Achats stockés - Matières premières (et fournitures)</field>
5563 <field name="code">601</field>
5564 <field name="type">other</field>
5565 <field name="user_type" ref="account_type_expense"/>
5566 <field name="note">Destinés à la production ou revente</field>
5568 <field name="parent_id" ref="pcg_60"/>
5571 <record id="pcg_6011" model="account.account.template">
5572 <field name="name">Matières (ou groupe) A</field>
5573 <field name="code">6011</field>
5574 <field name="type">other</field>
5575 <field name="user_type" ref="account_type_expense"/>
5577 <field name="parent_id" ref="pcg_601"/>
5580 <record id="pcg_6012" model="account.account.template">
5581 <field name="name">Matières (ou groupe) B</field>
5582 <field name="code">6012</field>
5583 <field name="type">other</field>
5584 <field name="user_type" ref="account_type_expense"/>
5586 <field name="parent_id" ref="pcg_601"/>
5589 <record id="pcg_6017" model="account.account.template">
5590 <field name="name">Fournitures A, B, C, ..</field>
5591 <field name="code">6017</field>
5592 <field name="type">other</field>
5593 <field name="user_type" ref="account_type_expense"/>
5595 <field name="parent_id" ref="pcg_601"/>
5598 <record id="pcg_602" model="account.account.template">
5599 <field name="name">Achats stockés - Autres approvisionnements</field>
5600 <field name="code">602</field>
5601 <field name="type">other</field>
5602 <field name="user_type" ref="account_type_expense"/>
5603 <field name="note">Destinés à la production ou revente</field>
5605 <field name="parent_id" ref="pcg_60"/>
5608 <record id="pcg_6021" model="account.account.template">
5609 <field name="name">Matières consommables</field>
5610 <field name="code">6021</field>
5611 <field name="type">other</field>
5612 <field name="user_type" ref="account_type_expense"/>
5614 <field name="parent_id" ref="pcg_602"/>
5617 <record id="pcg_60211" model="account.account.template">
5618 <field name="name">Matières (ou groupe) C</field>
5619 <field name="code">60211</field>
5620 <field name="type">other</field>
5621 <field name="user_type" ref="account_type_expense"/>
5623 <field name="parent_id" ref="pcg_6021"/>
5626 <record id="pcg_60212" model="account.account.template">
5627 <field name="name">Matières (ou groupe) D</field>
5628 <field name="code">60212</field>
5629 <field name="type">other</field>
5630 <field name="user_type" ref="account_type_expense"/>
5632 <field name="parent_id" ref="pcg_6021"/>
5635 <record id="pcg_6022" model="account.account.template">
5636 <field name="name">Fournitures consommables</field>
5637 <field name="code">6022</field>
5638 <field name="type">other</field>
5639 <field name="user_type" ref="account_type_expense"/>
5641 <field name="parent_id" ref="pcg_602"/>
5644 <record id="pcg_60221" model="account.account.template">
5645 <field name="name">Combustibles</field>
5646 <field name="code">60221</field>
5647 <field name="type">other</field>
5648 <field name="user_type" ref="account_type_expense"/>
5650 <field name="parent_id" ref="pcg_6022"/>
5653 <record id="pcg_60222" model="account.account.template">
5654 <field name="name">Produits d'entretien</field>
5655 <field name="code">60222</field>
5656 <field name="type">other</field>
5657 <field name="user_type" ref="account_type_expense"/>
5659 <field name="parent_id" ref="pcg_6022"/>
5662 <record id="pcg_60223" model="account.account.template">
5663 <field name="name">Fournitures d'atelier et d'usine</field>
5664 <field name="code">60223</field>
5665 <field name="type">other</field>
5666 <field name="user_type" ref="account_type_expense"/>
5668 <field name="parent_id" ref="pcg_6022"/>
5671 <record id="pcg_60224" model="account.account.template">
5672 <field name="name">Fournitures de magasin</field>
5673 <field name="code">60224</field>
5674 <field name="type">other</field>
5675 <field name="user_type" ref="account_type_expense"/>
5677 <field name="parent_id" ref="pcg_6022"/>
5680 <record id="pcg_60225" model="account.account.template">
5681 <field name="name">Fournitures de bureau</field>
5682 <field name="code">60225</field>
5683 <field name="type">other</field>
5684 <field name="user_type" ref="account_type_expense"/>
5686 <field name="parent_id" ref="pcg_6022"/>
5689 <record id="pcg_6026" model="account.account.template">
5690 <field name="name">Emballages</field>
5691 <field name="code">6026</field>
5692 <field name="type">other</field>
5693 <field name="user_type" ref="account_type_expense"/>
5695 <field name="parent_id" ref="pcg_602"/>
5698 <record id="pcg_60261" model="account.account.template">
5699 <field name="name">Emballages perdus</field>
5700 <field name="code">60261</field>
5701 <field name="type">other</field>
5702 <field name="user_type" ref="account_type_expense"/>
5704 <field name="parent_id" ref="pcg_6026"/>
5707 <record id="pcg_60265" model="account.account.template">
5708 <field name="name">Emballages récupérables non identifiables</field>
5709 <field name="code">60265</field>
5710 <field name="type">other</field>
5711 <field name="user_type" ref="account_type_expense"/>
5713 <field name="parent_id" ref="pcg_6026"/>
5716 <record id="pcg_60267" model="account.account.template">
5717 <field name="name">Emballages à usage mixte</field>
5718 <field name="code">60267</field>
5719 <field name="type">other</field>
5720 <field name="user_type" ref="account_type_expense"/>
5722 <field name="parent_id" ref="pcg_6026"/>
5726 <record id="pcg_603" model="account.account.template">
5727 <field name="name">Variation des stocks (approvisionnements et marchandises)</field>
5728 <field name="code">603</field>
5729 <field name="type">other</field>
5730 <field name="user_type" ref="account_type_expense"/>
5731 <field name="note">Utilisé lors des inventaires</field>
5733 <field name="parent_id" ref="pcg_60"/>
5737 <record id="pcg_6031" model="account.account.template">
5738 <field name="name">Variation des stocks de matières premières (et fournitures)</field>
5739 <field name="code">6031</field>
5740 <field name="type">other</field>
5741 <field name="user_type" ref="account_type_expense"/>
5743 <field name="parent_id" ref="pcg_603"/>
5746 <record id="pcg_6032" model="account.account.template">
5747 <field name="name">Variation des stocks des autres approvisionnements</field>
5748 <field name="code">6032</field>
5749 <field name="type">other</field>
5750 <field name="user_type" ref="account_type_expense"/>
5752 <field name="parent_id" ref="pcg_603"/>
5755 <record id="pcg_6037" model="account.account.template">
5756 <field name="name">Variation des stocks de marchandises</field>
5757 <field name="code">6037</field>
5758 <field name="type">other</field>
5759 <field name="user_type" ref="account_type_expense"/>
5761 <field name="parent_id" ref="pcg_603"/>
5765 <record id="pcg_604" model="account.account.template">
5766 <field name="name">Achats d'études et prestations de services</field>
5767 <field name="code">604</field>
5768 <field name="type">other</field>
5769 <field name="user_type" ref="account_type_expense"/>
5771 <field name="parent_id" ref="pcg_60"/>
5774 <record id="pcg_605" model="account.account.template">
5775 <field name="name">Achats de matériel équipements et travaux</field>
5776 <field name="code">605</field>
5777 <field name="type">other</field>
5778 <field name="user_type" ref="account_type_expense"/>
5780 <field name="parent_id" ref="pcg_60"/>
5783 <record id="pcg_606" model="account.account.template">
5784 <field name="name">Achats non stockés de matières et fournitures</field>
5785 <field name="code">606</field>
5786 <field name="type">other</field>
5787 <field name="user_type" ref="account_type_expense"/>
5788 <field name="note">Pour l'usage interne à l'entreprise</field>
5790 <field name="parent_id" ref="pcg_60"/>
5793 <record id="pcg_6061" model="account.account.template">
5794 <field name="name">Fournitures non stockables (eau, énergie...) </field>
5795 <field name="code">6061</field>
5796 <field name="type">other</field>
5797 <field name="user_type" ref="account_type_expense"/>
5799 <field name="parent_id" ref="pcg_606"/>
5802 <record id="pcg_6063" model="account.account.template">
5803 <field name="name">Fournitures d'entretien et de petit équipement</field>
5804 <field name="code">6063</field>
5805 <field name="type">other</field>
5806 <field name="user_type" ref="account_type_expense"/>
5808 <field name="parent_id" ref="pcg_606"/>
5811 <record id="pcg_6064" model="account.account.template">
5812 <field name="name">Fournitures administratives</field>
5813 <field name="code">6064</field>
5814 <field name="type">other</field>
5815 <field name="user_type" ref="account_type_expense"/>
5817 <field name="parent_id" ref="pcg_606"/>
5820 <record id="pcg_6068" model="account.account.template">
5821 <field name="name">Autres matières et fournitures</field>
5822 <field name="code">6068</field>
5823 <field name="type">other</field>
5824 <field name="user_type" ref="account_type_expense"/>
5826 <field name="parent_id" ref="pcg_606"/>
5829 <record id="fr_pcg_expense" model="account.account.template">
5830 <field name="name">Achats de marchandises</field>
5831 <field name="code">607</field>
5832 <field name="type">other</field>
5833 <field name="user_type" ref="account_type_expense"/>
5834 <field name="note">Biens revendus tels quels (707) soit une marge</field>
5836 <field name="parent_id" ref="pcg_60"/>
5839 <record id="pcg_6071" model="account.account.template">
5840 <field name="name">Marchandise (ou groupe) A</field>
5841 <field name="code">6071</field>
5842 <field name="type">other</field>
5843 <field name="user_type" ref="account_type_expense"/>
5844 <field name="note">Pour achats France</field>
5846 <field name="parent_id" ref="fr_pcg_expense"/>
5849 <record id="pcg_6072" model="account.account.template">
5850 <field name="name">Marchandise (ou groupe) B</field>
5851 <field name="code">6072</field>
5852 <field name="type">other</field>
5853 <field name="user_type" ref="account_type_expense"/>
5854 <field name="note">Pour déclaration TVA intracommunautaire</field>
5856 <field name="parent_id" ref="fr_pcg_expense"/>
5859 <record id="pcg_608" model="account.account.template">
5860 <field name="name">Frais accessoires incorporés aux achats</field>
5861 <field name="code">608</field>
5862 <field name="type">other</field>
5863 <field name="user_type" ref="account_type_expense"/>
5865 <field name="parent_id" ref="pcg_60"/>
5868 <record id="pcg_609" model="account.account.template">
5869 <field name="name">Rabais, remises et ristournes obtenus sur achats</field>
5870 <field name="code">609</field>
5871 <field name="type">other</field>
5872 <field name="user_type" ref="account_type_expense"/>
5874 <field name="parent_id" ref="pcg_60"/>
5877 <record id="pcg_6091" model="account.account.template">
5878 <field name="name">- de matières premières (et fournitures)</field>
5879 <field name="code">6091</field>
5880 <field name="type">other</field>
5881 <field name="user_type" ref="account_type_expense"/>
5883 <field name="parent_id" ref="pcg_609"/>
5886 <record id="pcg_6092" model="account.account.template">
5887 <field name="name">- d'autres approvisionnements stockés</field>
5888 <field name="code">6092</field>
5889 <field name="type">other</field>
5890 <field name="user_type" ref="account_type_expense"/>
5892 <field name="parent_id" ref="pcg_609"/>
5895 <record id="pcg_6094" model="account.account.template">
5896 <field name="name">- d'études et prestations de services</field>
5897 <field name="code">6094</field>
5898 <field name="type">other</field>
5899 <field name="user_type" ref="account_type_expense"/>
5901 <field name="parent_id" ref="pcg_609"/>
5904 <record id="pcg_6095" model="account.account.template">
5905 <field name="name">- de matériel, équipements et travaux</field>
5906 <field name="code">6095</field>
5907 <field name="type">other</field>
5908 <field name="user_type" ref="account_type_expense"/>
5910 <field name="parent_id" ref="pcg_609"/>
5913 <record id="pcg_6096" model="account.account.template">
5914 <field name="name">- d'approvisionnements non stockés</field>
5915 <field name="code">6096</field>
5916 <field name="type">other</field>
5917 <field name="user_type" ref="account_type_expense"/>
5919 <field name="parent_id" ref="pcg_609"/>
5922 <record id="pcg_6097" model="account.account.template">
5923 <field name="name">- de marchandises</field>
5924 <field name="code">6097</field>
5925 <field name="type">other</field>
5926 <field name="user_type" ref="account_type_expense"/>
5928 <field name="parent_id" ref="pcg_609"/>
5931 <record id="pcg_6098" model="account.account.template">
5932 <field name="name">Rabais, remises et ristournes non affectés</field>
5933 <field name="code">6098</field>
5934 <field name="type">other</field>
5935 <field name="user_type" ref="account_type_expense"/>
5937 <field name="parent_id" ref="pcg_609"/>
5940 <record id="pcg_61" model="account.account.template">
5941 <field name="name">Services extérieurs</field>
5942 <field name="code">61</field>
5943 <field name="type">view</field>
5944 <field name="user_type" ref="account_type_view"/>
5946 <field name="parent_id" ref="pcg_Classe_6"/>
5949 <record id="pcg_611" model="account.account.template">
5950 <field name="name">Sous-traitance générale</field>
5951 <field name="code">611</field>
5952 <field name="type">other</field>
5953 <field name="user_type" ref="account_type_expense"/>
5955 <field name="parent_id" ref="pcg_61"/>
5958 <record id="pcg_612" model="account.account.template">
5959 <field name="name">Redevances de crédit-bail</field>
5960 <field name="code">612</field>
5961 <field name="type">other</field>
5962 <field name="user_type" ref="account_type_expense"/>
5964 <field name="parent_id" ref="pcg_61"/>
5967 <record id="pcg_6122" model="account.account.template">
5968 <field name="name">Crédit-bail mobilier</field>
5969 <field name="code">6122</field>
5970 <field name="type">other</field>
5971 <field name="user_type" ref="account_type_expense"/>
5973 <field name="parent_id" ref="pcg_612"/>
5976 <record id="pcg_6125" model="account.account.template">
5977 <field name="name">Crédit-bail immobilier</field>
5978 <field name="code">6125</field>
5979 <field name="type">other</field>
5980 <field name="user_type" ref="account_type_expense"/>
5982 <field name="parent_id" ref="pcg_612"/>
5985 <record id="pcg_613" model="account.account.template">
5986 <field name="name">Locations</field>
5987 <field name="code">613</field>
5988 <field name="type">other</field>
5989 <field name="user_type" ref="account_type_expense"/>
5991 <field name="parent_id" ref="pcg_61"/>
5994 <record id="pcg_6132" model="account.account.template">
5995 <field name="name">Locations immobilières</field>
5996 <field name="code">6132</field>
5997 <field name="type">other</field>
5998 <field name="user_type" ref="account_type_expense"/>
6000 <field name="parent_id" ref="pcg_613"/>
6003 <record id="pcg_6135" model="account.account.template">
6004 <field name="name">Locations mobilières</field>
6005 <field name="code">6135</field>
6006 <field name="type">other</field>
6007 <field name="user_type" ref="account_type_expense"/>
6009 <field name="parent_id" ref="pcg_613"/>
6012 <record id="pcg_6136" model="account.account.template">
6013 <field name="name">Malis sur emballages</field>
6014 <field name="code">6136</field>
6015 <field name="type">other</field>
6016 <field name="user_type" ref="account_type_expense"/>
6018 <field name="parent_id" ref="pcg_613"/>
6021 <record id="pcg_614" model="account.account.template">
6022 <field name="name">Charges locatives et de copropriété</field>
6023 <field name="code">614</field>
6024 <field name="type">other</field>
6025 <field name="user_type" ref="account_type_expense"/>
6027 <field name="parent_id" ref="pcg_61"/>
6030 <record id="pcg_615" model="account.account.template">
6031 <field name="name">Entretien et réparations</field>
6032 <field name="code">615</field>
6033 <field name="type">other</field>
6034 <field name="user_type" ref="account_type_expense"/>
6036 <field name="parent_id" ref="pcg_61"/>
6039 <record id="pcg_6152" model="account.account.template">
6040 <field name="name">- sur biens immobiliers</field>
6041 <field name="code">6152</field>
6042 <field name="type">other</field>
6043 <field name="user_type" ref="account_type_expense"/>
6045 <field name="parent_id" ref="pcg_615"/>
6048 <record id="pcg_6155" model="account.account.template">
6049 <field name="name">- sur biens mobiliers</field>
6050 <field name="code">6155</field>
6051 <field name="type">other</field>
6052 <field name="user_type" ref="account_type_expense"/>
6054 <field name="parent_id" ref="pcg_615"/>
6057 <record id="pcg_6156" model="account.account.template">
6058 <field name="name">Maintenance</field>
6059 <field name="code">6156</field>
6060 <field name="type">other</field>
6061 <field name="user_type" ref="account_type_expense"/>
6063 <field name="parent_id" ref="pcg_615"/>
6066 <record id="pcg_616" model="account.account.template">
6067 <field name="name">Primes d'assurance</field>
6068 <field name="code">616</field>
6069 <field name="type">other</field>
6070 <field name="user_type" ref="account_type_expense"/>
6072 <field name="parent_id" ref="pcg_61"/>
6075 <record id="pcg_6161" model="account.account.template">
6076 <field name="name">Multirisques</field>
6077 <field name="code">6161</field>
6078 <field name="type">other</field>
6079 <field name="user_type" ref="account_type_expense"/>
6081 <field name="parent_id" ref="pcg_616"/>
6084 <record id="pcg_6162" model="account.account.template">
6085 <field name="name">Assurance obligatoire dommage construction </field>
6086 <field name="code">6162</field>
6087 <field name="type">other</field>
6088 <field name="user_type" ref="account_type_expense"/>
6090 <field name="parent_id" ref="pcg_616"/>
6093 <record id="pcg_6163" model="account.account.template">
6094 <field name="name">Assurance transport</field>
6095 <field name="code">6163</field>
6096 <field name="type">other</field>
6097 <field name="user_type" ref="account_type_expense"/>
6099 <field name="parent_id" ref="pcg_616"/>
6102 <record id="pcg_61636" model="account.account.template">
6103 <field name="name">Assurance transport sur achats</field>
6104 <field name="code">61636</field>
6105 <field name="type">other</field>
6106 <field name="user_type" ref="account_type_expense"/>
6108 <field name="parent_id" ref="pcg_6163"/>
6111 <record id="pcg_61637" model="account.account.template">
6112 <field name="name">Assurance transportsur ventes</field>
6113 <field name="code">61637</field>
6114 <field name="type">other</field>
6115 <field name="user_type" ref="account_type_expense"/>
6117 <field name="parent_id" ref="pcg_6163"/>
6120 <record id="pcg_61638" model="account.account.template">
6121 <field name="name">Assurance transport sur autres biens</field>
6122 <field name="code">61638</field>
6123 <field name="type">other</field>
6124 <field name="user_type" ref="account_type_expense"/>
6126 <field name="parent_id" ref="pcg_6163"/>
6129 <record id="pcg_6164" model="account.account.template">
6130 <field name="name">Risques d'exploitation</field>
6131 <field name="code">6164</field>
6132 <field name="type">other</field>
6133 <field name="user_type" ref="account_type_expense"/>
6135 <field name="parent_id" ref="pcg_616"/>
6138 <record id="pcg_6165" model="account.account.template">
6139 <field name="name">Insolvabilité clients</field>
6140 <field name="code">6165</field>
6141 <field name="type">other</field>
6142 <field name="user_type" ref="account_type_expense"/>
6144 <field name="parent_id" ref="pcg_616"/>
6147 <record id="pcg_617" model="account.account.template">
6148 <field name="name">Études et recherches</field>
6149 <field name="code">617</field>
6150 <field name="type">other</field>
6151 <field name="user_type" ref="account_type_expense"/>
6153 <field name="parent_id" ref="pcg_61"/>
6156 <record id="pcg_618" model="account.account.template">
6157 <field name="name">Divers</field>
6158 <field name="code">618</field>
6159 <field name="type">other</field>
6160 <field name="user_type" ref="account_type_expense"/>
6162 <field name="parent_id" ref="pcg_61"/>
6165 <record id="pcg_6181" model="account.account.template">
6166 <field name="name">Documentation générale</field>
6167 <field name="code">6181</field>
6168 <field name="type">other</field>
6169 <field name="user_type" ref="account_type_expense"/>
6171 <field name="parent_id" ref="pcg_618"/>
6174 <record id="pcg_6183" model="account.account.template">
6175 <field name="name">Documentation technique</field>
6176 <field name="code">6183</field>
6177 <field name="type">other</field>
6178 <field name="user_type" ref="account_type_expense"/>
6180 <field name="parent_id" ref="pcg_618"/>
6183 <record id="pcg_6185" model="account.account.template">
6184 <field name="name">Frais de colloques, séminaires, conférences</field>
6185 <field name="code">6185</field>
6186 <field name="type">other</field>
6187 <field name="user_type" ref="account_type_expense"/>
6189 <field name="parent_id" ref="pcg_618"/>
6192 <record id="pcg_619" model="account.account.template">
6193 <field name="name">Rabais, remises et ristournes obtenus sur services extérieurs</field>
6194 <field name="code">619</field>
6195 <field name="type">other</field>
6196 <field name="user_type" ref="account_type_expense"/>
6198 <field name="parent_id" ref="pcg_61"/>
6201 <record id="pcg_62" model="account.account.template">
6202 <field name="name">Autres services extérieurs</field>
6203 <field name="code">62</field>
6204 <field name="type">view</field>
6205 <field name="user_type" ref="account_type_view"/>
6207 <field name="parent_id" ref="pcg_Classe_6"/>
6210 <record id="pcg_621" model="account.account.template">
6211 <field name="name">Personnel extérieur à l'entreprise</field>
6212 <field name="code">621</field>
6213 <field name="type">other</field>
6214 <field name="user_type" ref="account_type_expense"/>
6216 <field name="parent_id" ref="pcg_62"/>
6219 <record id="pcg_6211" model="account.account.template">
6220 <field name="name">Personnel intérimaire</field>
6221 <field name="code">6211</field>
6222 <field name="type">other</field>
6223 <field name="user_type" ref="account_type_expense"/>
6225 <field name="parent_id" ref="pcg_621"/>
6228 <record id="pcg_6214" model="account.account.template">
6229 <field name="name">Personnel détaché ou prêté à l'entreprise</field>
6230 <field name="code">6214</field>
6231 <field name="type">other</field>
6232 <field name="user_type" ref="account_type_expense"/>
6234 <field name="parent_id" ref="pcg_621"/>
6237 <record id="pcg_622" model="account.account.template">
6238 <field name="name">Rémunérations d'intermédiaires et honoraires </field>
6239 <field name="code">622</field>
6240 <field name="type">other</field>
6241 <field name="user_type" ref="account_type_expense"/>
6243 <field name="parent_id" ref="pcg_62"/>
6246 <record id="pcg_6221" model="account.account.template">
6247 <field name="name">Commissions et courtages sur achats </field>
6248 <field name="code">6221</field>
6249 <field name="type">other</field>
6250 <field name="user_type" ref="account_type_expense"/>
6252 <field name="parent_id" ref="pcg_622"/>
6255 <record id="pcg_6222" model="account.account.template">
6256 <field name="name">Commissions et courtages sur ventes</field>
6257 <field name="code">6222</field>
6258 <field name="type">other</field>
6259 <field name="user_type" ref="account_type_expense"/>
6261 <field name="parent_id" ref="pcg_622"/>
6264 <record id="pcg_6224" model="account.account.template">
6265 <field name="name">Rémunérations des transitaires</field>
6266 <field name="code">6224</field>
6267 <field name="type">other</field>
6268 <field name="user_type" ref="account_type_expense"/>
6270 <field name="parent_id" ref="pcg_622"/>
6273 <record id="pcg_6225" model="account.account.template">
6274 <field name="name">Rémunérations d'affacturage</field>
6275 <field name="code">6225</field>
6276 <field name="type">other</field>
6277 <field name="user_type" ref="account_type_expense"/>
6279 <field name="parent_id" ref="pcg_622"/>
6282 <record id="pcg_6226" model="account.account.template">
6283 <field name="name">Honoraires</field>
6284 <field name="code">6226</field>
6285 <field name="type">other</field>
6286 <field name="user_type" ref="account_type_expense"/>
6288 <field name="parent_id" ref="pcg_622"/>
6291 <record id="pcg_6227" model="account.account.template">
6292 <field name="name">Frais d'actes et de contentieux</field>
6293 <field name="code">6227</field>
6294 <field name="type">other</field>
6295 <field name="user_type" ref="account_type_expense"/>
6297 <field name="parent_id" ref="pcg_622"/>
6300 <record id="pcg_6228" model="account.account.template">
6301 <field name="name">Divers</field>
6302 <field name="code">6228</field>
6303 <field name="type">other</field>
6304 <field name="user_type" ref="account_type_expense"/>
6306 <field name="parent_id" ref="pcg_622"/>
6309 <record id="pcg_623" model="account.account.template">
6310 <field name="name">Publicité, publications, relations publiques</field>
6311 <field name="code">623</field>
6312 <field name="type">other</field>
6313 <field name="user_type" ref="account_type_expense"/>
6314 <field name="note">Dont annonces légales, greffe, cartes visites</field>
6316 <field name="parent_id" ref="pcg_62"/>
6319 <record id="pcg_6231" model="account.account.template">
6320 <field name="name">Annonces et insertions</field>
6321 <field name="code">6231</field>
6322 <field name="type">other</field>
6323 <field name="user_type" ref="account_type_expense"/>
6325 <field name="parent_id" ref="pcg_623"/>
6328 <record id="pcg_6232" model="account.account.template">
6329 <field name="name">Échantillons</field>
6330 <field name="code">6232</field>
6331 <field name="type">other</field>
6332 <field name="user_type" ref="account_type_expense"/>
6334 <field name="parent_id" ref="pcg_623"/>
6337 <record id="pcg_6233" model="account.account.template">
6338 <field name="name">Foires et expositions</field>
6339 <field name="code">6233</field>
6340 <field name="type">other</field>
6341 <field name="user_type" ref="account_type_expense"/>
6343 <field name="parent_id" ref="pcg_623"/>
6346 <record id="pcg_6234" model="account.account.template">
6347 <field name="name">Cadeaux à la clientèle</field>
6348 <field name="code">6234</field>
6349 <field name="type">other</field>
6350 <field name="user_type" ref="account_type_expense"/>
6351 <field name="note">Attention déclaration DAS fin d'année</field>
6353 <field name="parent_id" ref="pcg_623"/>
6356 <record id="pcg_6235" model="account.account.template">
6357 <field name="name">Primes</field>
6358 <field name="code">6235</field>
6359 <field name="type">other</field>
6360 <field name="user_type" ref="account_type_expense"/>
6362 <field name="parent_id" ref="pcg_623"/>
6365 <record id="pcg_6236" model="account.account.template">
6366 <field name="name">Catalogues et imprimés</field>
6367 <field name="code">6236</field>
6368 <field name="type">other</field>
6369 <field name="user_type" ref="account_type_expense"/>
6371 <field name="parent_id" ref="pcg_623"/>
6374 <record id="pcg_6237" model="account.account.template">
6375 <field name="name">Publications</field>
6376 <field name="code">6237</field>
6377 <field name="type">other</field>
6378 <field name="user_type" ref="account_type_expense"/>
6380 <field name="parent_id" ref="pcg_623"/>
6383 <record id="pcg_6238" model="account.account.template">
6384 <field name="name">Divers (pourboires, dons courants...)</field>
6385 <field name="code">6238</field>
6386 <field name="type">other</field>
6387 <field name="user_type" ref="account_type_expense"/>
6389 <field name="parent_id" ref="pcg_623"/>
6392 <record id="pcg_624" model="account.account.template">
6393 <field name="name">Transports de biens et transports collectifs du personnel</field>
6394 <field name="code">624</field>
6395 <field name="type">other</field>
6396 <field name="user_type" ref="account_type_expense"/>
6398 <field name="parent_id" ref="pcg_62"/>
6401 <record id="pcg_6241" model="account.account.template">
6402 <field name="name">Transports sur achats</field>
6403 <field name="code">6241</field>
6404 <field name="type">other</field>
6405 <field name="user_type" ref="account_type_expense"/>
6407 <field name="parent_id" ref="pcg_624"/>
6410 <record id="pcg_6242" model="account.account.template">
6411 <field name="name">Transports sur ventes</field>
6412 <field name="code">6242</field>
6413 <field name="type">other</field>
6414 <field name="user_type" ref="account_type_expense"/>
6416 <field name="parent_id" ref="pcg_624"/>
6419 <record id="pcg_6243" model="account.account.template">
6420 <field name="name">Transports entre établissements ou chantiers</field>
6421 <field name="code">6243</field>
6422 <field name="type">other</field>
6423 <field name="user_type" ref="account_type_expense"/>
6425 <field name="parent_id" ref="pcg_624"/>
6428 <record id="pcg_6244" model="account.account.template">
6429 <field name="name">Transports administratifs</field>
6430 <field name="code">6244</field>
6431 <field name="type">other</field>
6432 <field name="user_type" ref="account_type_expense"/>
6434 <field name="parent_id" ref="pcg_624"/>
6437 <record id="pcg_6247" model="account.account.template">
6438 <field name="name">Transports collectifs du personnel</field>
6439 <field name="code">6247</field>
6440 <field name="type">other</field>
6441 <field name="user_type" ref="account_type_expense"/>
6443 <field name="parent_id" ref="pcg_624"/>
6446 <record id="pcg_6248" model="account.account.template">
6447 <field name="name">Divers</field>
6448 <field name="code">6248</field>
6449 <field name="type">other</field>
6450 <field name="user_type" ref="account_type_expense"/>
6452 <field name="parent_id" ref="pcg_624"/>
6455 <record id="pcg_625" model="account.account.template">
6456 <field name="name">Déplacements missions et réceptions</field>
6457 <field name="code">625</field>
6458 <field name="type">other</field>
6459 <field name="user_type" ref="account_type_expense"/>
6461 <field name="parent_id" ref="pcg_62"/>
6464 <record id="pcg_6251" model="account.account.template">
6465 <field name="name">Voyages et déplacements</field>
6466 <field name="code">6251</field>
6467 <field name="type">other</field>
6468 <field name="user_type" ref="account_type_expense"/>
6470 <field name="parent_id" ref="pcg_625"/>
6473 <record id="pcg_6255" model="account.account.template">
6474 <field name="name">Frais de déménagement</field>
6475 <field name="code">6255</field>
6476 <field name="type">other</field>
6477 <field name="user_type" ref="account_type_expense"/>
6479 <field name="parent_id" ref="pcg_625"/>
6482 <record id="pcg_6256" model="account.account.template">
6483 <field name="name">Missions</field>
6484 <field name="code">6256</field>
6485 <field name="type">other</field>
6486 <field name="user_type" ref="account_type_expense"/>
6488 <field name="parent_id" ref="pcg_625"/>
6491 <record id="pcg_6257" model="account.account.template">
6492 <field name="name">Réceptions</field>
6493 <field name="code">6257</field>
6494 <field name="type">other</field>
6495 <field name="user_type" ref="account_type_expense"/>
6497 <field name="parent_id" ref="pcg_625"/>
6500 <record id="pcg_626" model="account.account.template">
6501 <field name="name">Frais postaux et frais de télécommunications</field>
6502 <field name="code">626</field>
6503 <field name="type">other</field>
6504 <field name="user_type" ref="account_type_expense"/>
6506 <field name="parent_id" ref="pcg_62"/>
6509 <record id="pcg_627" model="account.account.template">
6510 <field name="name">Services bancaires et assimilés</field>
6511 <field name="code">627</field>
6512 <field name="type">other</field>
6513 <field name="user_type" ref="account_type_expense"/>
6514 <field name="note">Frais de tenue de compte, etc</field>
6516 <field name="parent_id" ref="pcg_62"/>
6519 <record id="pcg_6271" model="account.account.template">
6520 <field name="name">Frais sur titres (achat, vente, garde)</field>
6521 <field name="code">6271</field>
6522 <field name="type">other</field>
6523 <field name="user_type" ref="account_type_expense"/>
6525 <field name="parent_id" ref="pcg_627"/>
6528 <record id="pcg_6272" model="account.account.template">
6529 <field name="name">Commissions et frais sur émission d'emprunts</field>
6530 <field name="code">6272</field>
6531 <field name="type">other</field>
6532 <field name="user_type" ref="account_type_expense"/>
6534 <field name="parent_id" ref="pcg_627"/>
6537 <record id="pcg_6275" model="account.account.template">
6538 <field name="name">Frais sur effets</field>
6539 <field name="code">6275</field>
6540 <field name="type">other</field>
6541 <field name="user_type" ref="account_type_expense"/>
6543 <field name="parent_id" ref="pcg_627"/>
6546 <record id="pcg_6276" model="account.account.template">
6547 <field name="name">Location de coffres</field>
6548 <field name="code">6276</field>
6549 <field name="type">other</field>
6550 <field name="user_type" ref="account_type_expense"/>
6552 <field name="parent_id" ref="pcg_627"/>
6555 <record id="pcg_6278" model="account.account.template">
6556 <field name="name">Autres frais et commissions sur prestations de services</field>
6557 <field name="code">6278</field>
6558 <field name="type">other</field>
6559 <field name="user_type" ref="account_type_expense"/>
6561 <field name="parent_id" ref="pcg_627"/>
6564 <record id="pcg_628" model="account.account.template">
6565 <field name="name">Divers</field>
6566 <field name="code">628</field>
6567 <field name="type">other</field>
6568 <field name="user_type" ref="account_type_expense"/>
6570 <field name="parent_id" ref="pcg_62"/>
6573 <record id="pcg_6281" model="account.account.template">
6574 <field name="name">Concours divers (cotisations...)</field>
6575 <field name="code">6281</field>
6576 <field name="type">other</field>
6577 <field name="user_type" ref="account_type_expense"/>
6578 <field name="note">Dont sites internet (hébergement, nom domaine...)</field>
6580 <field name="parent_id" ref="pcg_628"/>
6583 <record id="pcg_6284" model="account.account.template">
6584 <field name="name">Frais de recrutement de personnel</field>
6585 <field name="code">6284</field>
6586 <field name="type">other</field>
6587 <field name="user_type" ref="account_type_expense"/>
6589 <field name="parent_id" ref="pcg_628"/>
6592 <record id="pcg_629" model="account.account.template">
6593 <field name="name">Rabais, remises et ristournes obtenus sur autres services extérieurs</field>
6594 <field name="code">629</field>
6595 <field name="type">other</field>
6596 <field name="user_type" ref="account_type_expense"/>
6598 <field name="parent_id" ref="pcg_62"/>
6601 <record id="pcg_63" model="account.account.template">
6602 <field name="name">Impôts, taxes et versements assimilés</field>
6603 <field name="code">63</field>
6604 <field name="type">view</field>
6605 <field name="user_type" ref="account_type_view"/>
6607 <field name="parent_id" ref="pcg_Classe_6"/>
6610 <record id="pcg_631" model="account.account.template">
6611 <field name="name">Impôts, taxes et versements assimilés sur rémunérations (administration des impôts) </field>
6612 <field name="code">631</field>
6613 <field name="type">other</field>
6614 <field name="user_type" ref="account_type_expense"/>
6616 <field name="parent_id" ref="pcg_63"/>
6619 <record id="pcg_6311" model="account.account.template">
6620 <field name="name">Taxe sur les salaires</field>
6621 <field name="code">6311</field>
6622 <field name="type">other</field>
6623 <field name="user_type" ref="account_type_expense"/>
6625 <field name="parent_id" ref="pcg_631"/>
6628 <record id="pcg_6312" model="account.account.template">
6629 <field name="name">Taxe d'apprentissage</field>
6630 <field name="code">6312</field>
6631 <field name="type">other</field>
6632 <field name="user_type" ref="account_type_expense"/>
6634 <field name="parent_id" ref="pcg_631"/>
6637 <record id="pcg_6313" model="account.account.template">
6638 <field name="name">Participation des employeurs à la formation professionnelle continue</field>
6639 <field name="code">6313</field>
6640 <field name="type">other</field>
6641 <field name="user_type" ref="account_type_expense"/>
6643 <field name="parent_id" ref="pcg_631"/>
6646 <record id="pcg_6314" model="account.account.template">
6647 <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
6648 <field name="code">6314</field>
6649 <field name="type">other</field>
6650 <field name="user_type" ref="account_type_expense"/>
6652 <field name="parent_id" ref="pcg_631"/>
6655 <record id="pcg_6318" model="account.account.template">
6656 <field name="name">Autres</field>
6657 <field name="code">6318</field>
6658 <field name="type">other</field>
6659 <field name="user_type" ref="account_type_expense"/>
6661 <field name="parent_id" ref="pcg_631"/>
6664 <record id="pcg_633" model="account.account.template">
6665 <field name="name">Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</field>
6666 <field name="code">633</field>
6667 <field name="type">other</field>
6668 <field name="user_type" ref="account_type_expense"/>
6670 <field name="parent_id" ref="pcg_63"/>
6673 <record id="pcg_6331" model="account.account.template">
6674 <field name="name">Versement de transport</field>
6675 <field name="code">6331</field>
6676 <field name="type">other</field>
6677 <field name="user_type" ref="account_type_expense"/>
6679 <field name="parent_id" ref="pcg_633"/>
6682 <record id="pcg_6332" model="account.account.template">
6683 <field name="name">Allocation logement</field>
6684 <field name="code">6332</field>
6685 <field name="type">other</field>
6686 <field name="user_type" ref="account_type_expense"/>
6688 <field name="parent_id" ref="pcg_633"/>
6691 <record id="pcg_6333" model="account.account.template">
6692 <field name="name">Participation des employeurs à la formation professionnelle continue</field>
6693 <field name="code">6333</field>
6694 <field name="type">other</field>
6695 <field name="user_type" ref="account_type_expense"/>
6697 <field name="parent_id" ref="pcg_633"/>
6700 <record id="pcg_6334" model="account.account.template">
6701 <field name="name">Participation des employeurs à l'effort de construction</field>
6702 <field name="code">6334</field>
6703 <field name="type">other</field>
6704 <field name="user_type" ref="account_type_expense"/>
6706 <field name="parent_id" ref="pcg_633"/>
6709 <record id="pcg_6335" model="account.account.template">
6710 <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
6711 <field name="code">6335</field>
6712 <field name="type">other</field>
6713 <field name="user_type" ref="account_type_expense"/>
6715 <field name="parent_id" ref="pcg_633"/>
6718 <record id="pcg_6338" model="account.account.template">
6719 <field name="name">Autres</field>
6720 <field name="code">6338</field>
6721 <field name="type">other</field>
6722 <field name="user_type" ref="account_type_expense"/>
6724 <field name="parent_id" ref="pcg_633"/>
6727 <record id="pcg_635" model="account.account.template">
6728 <field name="name">Autres impôts, taxes et versements assimilés (administration des impôts)</field>
6729 <field name="code">635</field>
6730 <field name="type">other</field>
6731 <field name="user_type" ref="account_type_expense"/>
6733 <field name="parent_id" ref="pcg_63"/>
6736 <record id="pcg_6351" model="account.account.template">
6737 <field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
6738 <field name="code">6351</field>
6739 <field name="type">other</field>
6740 <field name="user_type" ref="account_type_expense"/>
6742 <field name="parent_id" ref="pcg_635"/>
6745 <record id="pcg_63511" model="account.account.template">
6746 <field name="name">Taxe professionnelle</field>
6747 <field name="code">63511</field>
6748 <field name="type">other</field>
6749 <field name="user_type" ref="account_type_expense"/>
6751 <field name="parent_id" ref="pcg_6351"/>
6754 <record id="pcg_63512" model="account.account.template">
6755 <field name="name">Taxes foncières</field>
6756 <field name="code">63512</field>
6757 <field name="type">other</field>
6758 <field name="user_type" ref="account_type_expense"/>
6760 <field name="parent_id" ref="pcg_6351"/>
6763 <record id="pcg_63513" model="account.account.template">
6764 <field name="name">Autres impôts locaux</field>
6765 <field name="code">63513</field>
6766 <field name="type">other</field>
6767 <field name="user_type" ref="account_type_expense"/>
6769 <field name="parent_id" ref="pcg_6351"/>
6772 <record id="pcg_63514" model="account.account.template">
6773 <field name="name">Taxe sur les véhicules des sociétés</field>
6774 <field name="code">63514</field>
6775 <field name="type">other</field>
6776 <field name="user_type" ref="account_type_expense"/>
6778 <field name="parent_id" ref="pcg_6351"/>
6781 <record id="pcg_6352" model="account.account.template">
6782 <field name="name">Taxes sur le chiffre d'affaires non récupérables </field>
6783 <field name="code">6352</field>
6784 <field name="type">other</field>
6785 <field name="user_type" ref="account_type_expense"/>
6787 <field name="parent_id" ref="pcg_635"/>
6790 <record id="pcg_6353" model="account.account.template">
6791 <field name="name">Impôts indirects</field>
6792 <field name="code">6353</field>
6793 <field name="type">other</field>
6794 <field name="user_type" ref="account_type_expense"/>
6796 <field name="parent_id" ref="pcg_635"/>
6799 <record id="pcg_6354" model="account.account.template">
6800 <field name="name">Droits d'enregistrement et de timbre</field>
6801 <field name="code">6354</field>
6802 <field name="type">other</field>
6803 <field name="user_type" ref="account_type_expense"/>
6805 <field name="parent_id" ref="pcg_635"/>
6808 <record id="pcg_63541" model="account.account.template">
6809 <field name="name">Droits de mutation</field>
6810 <field name="code">63541</field>
6811 <field name="type">other</field>
6812 <field name="user_type" ref="account_type_expense"/>
6814 <field name="parent_id" ref="pcg_6354"/>
6817 <record id="pcg_6358" model="account.account.template">
6818 <field name="name">Autres droits</field>
6819 <field name="code">6358</field>
6820 <field name="type">other</field>
6821 <field name="user_type" ref="account_type_expense"/>
6823 <field name="parent_id" ref="pcg_635"/>
6826 <record id="pcg_637" model="account.account.template">
6827 <field name="name">Autres impôts, taxes et versements assimilés (autres organismes)</field>
6828 <field name="code">637</field>
6829 <field name="type">other</field>
6830 <field name="user_type" ref="account_type_expense"/>
6832 <field name="parent_id" ref="pcg_63"/>
6835 <record id="pcg_6371" model="account.account.template">
6836 <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
6837 <field name="code">6371</field>
6838 <field name="type">other</field>
6839 <field name="user_type" ref="account_type_expense"/>
6841 <field name="parent_id" ref="pcg_637"/>
6844 <record id="pcg_6372" model="account.account.template">
6845 <field name="name">Taxes perçues par les organismes publics internationaux</field>
6846 <field name="code">6372</field>
6847 <field name="type">other</field>
6848 <field name="user_type" ref="account_type_expense"/>
6850 <field name="parent_id" ref="pcg_637"/>
6853 <record id="pcg_6374" model="account.account.template">
6854 <field name="name">Impôts et taxes exigibles à l'étranger</field>
6855 <field name="code">6374</field>
6856 <field name="type">other</field>
6857 <field name="user_type" ref="account_type_expense"/>
6859 <field name="parent_id" ref="pcg_637"/>
6862 <record id="pcg_6378" model="account.account.template">
6863 <field name="name">Taxes diverses</field>
6864 <field name="code">6378</field>
6865 <field name="type">other</field>
6866 <field name="user_type" ref="account_type_expense"/>
6868 <field name="parent_id" ref="pcg_637"/>
6871 <record id="pcg_64" model="account.account.template">
6872 <field name="name">Charges de personnel</field>
6873 <field name="code">64</field>
6874 <field name="type">view</field>
6875 <field name="user_type" ref="account_type_view"/>
6877 <field name="parent_id" ref="pcg_Classe_6"/>
6880 <record id="pcg_641" model="account.account.template">
6881 <field name="name">Rémunérations du personnel</field>
6882 <field name="code">641</field>
6883 <field name="type">other</field>
6884 <field name="user_type" ref="account_type_expense"/>
6886 <field name="parent_id" ref="pcg_64"/>
6889 <record id="pcg_6411" model="account.account.template">
6890 <field name="name">Salaires et appointements</field>
6891 <field name="code">6411</field>
6892 <field name="type">other</field>
6893 <field name="user_type" ref="account_type_expense"/>
6895 <field name="parent_id" ref="pcg_641"/>
6898 <record id="pcg_6412" model="account.account.template">
6899 <field name="name">Congés payés</field>
6900 <field name="code">6412</field>
6901 <field name="type">other</field>
6902 <field name="user_type" ref="account_type_expense"/>
6904 <field name="parent_id" ref="pcg_641"/>
6907 <record id="pcg_6413" model="account.account.template">
6908 <field name="name">Primes et gratifications</field>
6909 <field name="code">6413</field>
6910 <field name="type">other</field>
6911 <field name="user_type" ref="account_type_expense"/>
6913 <field name="parent_id" ref="pcg_641"/>
6916 <record id="pcg_6414" model="account.account.template">
6917 <field name="name">Indemnités et avantages divers</field>
6918 <field name="code">6414</field>
6919 <field name="type">other</field>
6920 <field name="user_type" ref="account_type_expense"/>
6922 <field name="parent_id" ref="pcg_641"/>
6925 <record id="pcg_6415" model="account.account.template">
6926 <field name="name">Supplément familial</field>
6927 <field name="code">6415</field>
6928 <field name="type">other</field>
6929 <field name="user_type" ref="account_type_expense"/>
6931 <field name="parent_id" ref="pcg_641"/>
6934 <record id="pcg_644" model="account.account.template">
6935 <field name="name">Rémunération du travail de l'exploitant</field>
6936 <field name="code">644</field>
6937 <field name="type">other</field>
6938 <field name="user_type" ref="account_type_expense"/>
6940 <field name="parent_id" ref="pcg_64"/>
6943 <record id="pcg_645" model="account.account.template">
6944 <field name="name">Charges de Sécurité sociale et de prévoyance</field>
6945 <field name="code">645</field>
6946 <field name="type">view</field>
6947 <field name="user_type" ref="account_type_expense"/>
6949 <field name="parent_id" ref="pcg_64"/>
6952 <record id="pcg_6451" model="account.account.template">
6953 <field name="name">Cotisations à l'URSSAF</field>
6954 <field name="code">6451</field>
6955 <field name="type">other</field>
6956 <field name="user_type" ref="account_type_expense"/>
6958 <field name="parent_id" ref="pcg_645"/>
6961 <record id="pcg_6452" model="account.account.template">
6962 <field name="name">Cotisations aux mutuelles</field>
6963 <field name="code">6452</field>
6964 <field name="type">other</field>
6965 <field name="user_type" ref="account_type_expense"/>
6967 <field name="parent_id" ref="pcg_645"/>
6970 <record id="pcg_6453" model="account.account.template">
6971 <field name="name">Cotisations aux caisses de retraites</field>
6972 <field name="code">6453</field>
6973 <field name="type">other</field>
6974 <field name="user_type" ref="account_type_expense"/>
6976 <field name="parent_id" ref="pcg_645"/>
6979 <record id="pcg_6454" model="account.account.template">
6980 <field name="name">Cotisations aux ASSEDIC</field>
6981 <field name="code">6454</field>
6982 <field name="type">other</field>
6983 <field name="user_type" ref="account_type_expense"/>
6985 <field name="parent_id" ref="pcg_645"/>
6988 <record id="pcg_6458" model="account.account.template">
6989 <field name="name">Cotisations aux autres organismes sociaux</field>
6990 <field name="code">6458</field>
6991 <field name="type">other</field>
6992 <field name="user_type" ref="account_type_expense"/>
6994 <field name="parent_id" ref="pcg_645"/>
6997 <record id="pcg_646" model="account.account.template">
6998 <field name="name">Cotisations sociales personnelles de l'exploitant</field>
6999 <field name="code">646</field>
7000 <field name="type">view</field>
7001 <field name="user_type" ref="account_type_expense"/>
7003 <field name="parent_id" ref="pcg_64"/>
7006 <record id="pcg_647" model="account.account.template">
7007 <field name="name">Autres charges sociales</field>
7008 <field name="code">647</field>
7009 <field name="type">other</field>
7010 <field name="user_type" ref="account_type_expense"/>
7012 <field name="parent_id" ref="pcg_64"/>
7015 <record id="pcg_6471" model="account.account.template">
7016 <field name="name">Prestations directes</field>
7017 <field name="code">6471</field>
7018 <field name="type">other</field>
7019 <field name="user_type" ref="account_type_expense"/>
7021 <field name="parent_id" ref="pcg_647"/>
7024 <record id="pcg_6472" model="account.account.template">
7025 <field name="name">Versements aux comités d'entreprise et d'établissement</field>
7026 <field name="code">6472</field>
7027 <field name="type">other</field>
7028 <field name="user_type" ref="account_type_expense"/>
7030 <field name="parent_id" ref="pcg_647"/>
7033 <record id="pcg_6473" model="account.account.template">
7034 <field name="name">Versements aux comités d'hygiène et de sécurité</field>
7035 <field name="code">6473</field>
7036 <field name="type">other</field>
7037 <field name="user_type" ref="account_type_expense"/>
7039 <field name="parent_id" ref="pcg_647"/>
7042 <record id="pcg_6474" model="account.account.template">
7043 <field name="name">Versements aux autres oeuvres sociales</field>
7044 <field name="code">6474</field>
7045 <field name="type">other</field>
7046 <field name="user_type" ref="account_type_expense"/>
7048 <field name="parent_id" ref="pcg_647"/>
7051 <record id="pcg_6475" model="account.account.template">
7052 <field name="name">Médecine du travail pharmacie</field>
7053 <field name="code">6475</field>
7054 <field name="type">other</field>
7055 <field name="user_type" ref="account_type_expense"/>
7057 <field name="parent_id" ref="pcg_647"/>
7060 <record id="pcg_648" model="account.account.template">
7061 <field name="name">Autres charges de personnel</field>
7062 <field name="code">648</field>
7063 <field name="type">other</field>
7064 <field name="user_type" ref="account_type_expense"/>
7066 <field name="parent_id" ref="pcg_64"/>
7069 <record id="pcg_65" model="account.account.template">
7070 <field name="name">Autres charges de gestion courante</field>
7071 <field name="code">65</field>
7072 <field name="type">view</field>
7073 <field name="user_type" ref="account_type_view"/>
7075 <field name="parent_id" ref="pcg_Classe_6"/>
7078 <record id="pcg_651" model="account.account.template">
7079 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
7080 <field name="code">651</field>
7081 <field name="type">other</field>
7082 <field name="user_type" ref="account_type_expense"/>
7084 <field name="parent_id" ref="pcg_65"/>
7087 <record id="pcg_6511" model="account.account.template">
7088 <field name="name">Redevances pour concessions brevets, licences, marques, procédés, logiciels </field>
7089 <field name="code">6511</field>
7090 <field name="type">other</field>
7091 <field name="user_type" ref="account_type_expense"/>
7093 <field name="parent_id" ref="pcg_651"/>
7096 <record id="pcg_6516" model="account.account.template">
7097 <field name="name">Droits d'auteur et de reproduction</field>
7098 <field name="code">6516</field>
7099 <field name="type">other</field>
7100 <field name="user_type" ref="account_type_expense"/>
7102 <field name="parent_id" ref="pcg_651"/>
7105 <record id="pcg_6518" model="account.account.template">
7106 <field name="name">Autres droits et valeurs similaires</field>
7107 <field name="code">6518</field>
7108 <field name="type">other</field>
7109 <field name="user_type" ref="account_type_expense"/>
7111 <field name="parent_id" ref="pcg_651"/>
7114 <record id="pcg_653" model="account.account.template">
7115 <field name="name">Jetons de présence</field>
7116 <field name="code">653</field>
7117 <field name="type">other</field>
7118 <field name="user_type" ref="account_type_expense"/>
7120 <field name="parent_id" ref="pcg_65"/>
7123 <record id="pcg_654" model="account.account.template">
7124 <field name="name">Pertes sur créances irrécouvrables</field>
7125 <field name="code">654</field>
7126 <field name="type">other</field>
7127 <field name="user_type" ref="account_type_expense"/>
7128 <field name="note">Faire et conserver les relances et mises en demeures</field>
7130 <field name="parent_id" ref="pcg_65"/>
7133 <record id="pcg_6541" model="account.account.template">
7134 <field name="name">Créances de l'exercice</field>
7135 <field name="code">6541</field>
7136 <field name="type">other</field>
7137 <field name="user_type" ref="account_type_expense"/>
7139 <field name="parent_id" ref="pcg_654"/>
7142 <record id="pcg_6544" model="account.account.template">
7143 <field name="name">Créances des exercices antérieurs</field>
7144 <field name="code">6544</field>
7145 <field name="type">other</field>
7146 <field name="user_type" ref="account_type_expense"/>
7148 <field name="parent_id" ref="pcg_654"/>
7151 <record id="pcg_655" model="account.account.template">
7152 <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
7153 <field name="code">655</field>
7154 <field name="type">other</field>
7155 <field name="user_type" ref="account_type_expense"/>
7157 <field name="parent_id" ref="pcg_65"/>
7160 <record id="pcg_6551" model="account.account.template">
7161 <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
7162 <field name="code">6551</field>
7163 <field name="type">other</field>
7164 <field name="user_type" ref="account_type_expense"/>
7166 <field name="parent_id" ref="pcg_655"/>
7169 <record id="pcg_6555" model="account.account.template">
7170 <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
7171 <field name="code">6555</field>
7172 <field name="type">other</field>
7173 <field name="user_type" ref="account_type_expense"/>
7175 <field name="parent_id" ref="pcg_655"/>
7178 <record id="pcg_658" model="account.account.template">
7179 <field name="name">Charges diverses de gestion courante</field>
7180 <field name="code">658</field>
7181 <field name="type">other</field>
7182 <field name="user_type" ref="account_type_expense"/>
7184 <field name="parent_id" ref="pcg_65"/>
7187 <record id="pcg_66" model="account.account.template">
7188 <field name="name">Charges financières</field>
7189 <field name="code">66</field>
7190 <field name="type">view</field>
7191 <field name="user_type" ref="account_type_view"/>
7192 <field name="note">Dont les intérêts d'emprunt</field>
7194 <field name="parent_id" ref="pcg_Classe_6"/>
7197 <record id="pcg_661" model="account.account.template">
7198 <field name="name">Charges d'intérêt</field>
7199 <field name="code">661</field>
7200 <field name="type">other</field>
7201 <field name="user_type" ref="account_type_expense"/>
7203 <field name="parent_id" ref="pcg_66"/>
7206 <record id="pcg_6611" model="account.account.template">
7207 <field name="name">Intérêts des emprunts et dettes</field>
7208 <field name="code">6611</field>
7209 <field name="type">other</field>
7210 <field name="user_type" ref="account_type_expense"/>
7212 <field name="parent_id" ref="pcg_661"/>
7215 <record id="pcg_66116" model="account.account.template">
7216 <field name="name">Intérêts des emprunts et dettes assimilées</field>
7217 <field name="code">66116</field>
7218 <field name="type">other</field>
7219 <field name="user_type" ref="account_type_expense"/>
7221 <field name="parent_id" ref="pcg_6611"/>
7224 <record id="pcg_66117" model="account.account.template">
7225 <field name="name">Intérêts des dettes rattachées à des participations</field>
7226 <field name="code">66117</field>
7227 <field name="type">other</field>
7228 <field name="user_type" ref="account_type_expense"/>
7230 <field name="parent_id" ref="pcg_6611"/>
7233 <record id="pcg_6615" model="account.account.template">
7234 <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
7235 <field name="code">6615</field>
7236 <field name="type">other</field>
7237 <field name="user_type" ref="account_type_expense"/>
7239 <field name="parent_id" ref="pcg_661"/>
7242 <record id="pcg_6616" model="account.account.template">
7243 <field name="name">Intérêts bancaires et sur opérations de financement (escompte, ...)</field>
7244 <field name="code">6616</field>
7245 <field name="type">other</field>
7246 <field name="user_type" ref="account_type_expense"/>
7248 <field name="parent_id" ref="pcg_661"/>
7251 <record id="pcg_6617" model="account.account.template">
7252 <field name="name">Intérêts des obligations cautionnées</field>
7253 <field name="code">6617</field>
7254 <field name="type">other</field>
7255 <field name="user_type" ref="account_type_expense"/>
7257 <field name="parent_id" ref="pcg_661"/>
7260 <record id="pcg_6618" model="account.account.template">
7261 <field name="name">Intérêts des autres dettes</field>
7262 <field name="code">6618</field>
7263 <field name="type">other</field>
7264 <field name="user_type" ref="account_type_expense"/>
7266 <field name="parent_id" ref="pcg_661"/>
7269 <record id="pcg_66181" model="account.account.template">
7270 <field name="name">Intérêts des dettes commerciales</field>
7271 <field name="code">66181</field>
7272 <field name="type">other</field>
7273 <field name="user_type" ref="account_type_expense"/>
7275 <field name="parent_id" ref="pcg_6618"/>
7278 <record id="pcg_66188" model="account.account.template">
7279 <field name="name">Intérêts des dettes diverses</field>
7280 <field name="code">66188</field>
7281 <field name="type">other</field>
7282 <field name="user_type" ref="account_type_expense"/>
7284 <field name="parent_id" ref="pcg_6618"/>
7287 <record id="pcg_664" model="account.account.template">
7288 <field name="name">Pertes sur créances liées à des participations</field>
7289 <field name="code">664</field>
7290 <field name="type">other</field>
7291 <field name="user_type" ref="account_type_expense"/>
7293 <field name="parent_id" ref="pcg_66"/>
7296 <record id="pcg_665" model="account.account.template">
7297 <field name="name">Escomptes accordés</field>
7298 <field name="code">665</field>
7299 <field name="type">other</field>
7300 <field name="user_type" ref="account_type_expense"/>
7302 <field name="parent_id" ref="pcg_66"/>
7305 <record id="pcg_666" model="account.account.template">
7306 <field name="name">Pertes de change</field>
7307 <field name="code">666</field>
7308 <field name="type">other</field>
7309 <field name="user_type" ref="account_type_expense"/>
7311 <field name="parent_id" ref="pcg_66"/>
7314 <record id="pcg_667" model="account.account.template">
7315 <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
7316 <field name="code">667</field>
7317 <field name="type">other</field>
7318 <field name="user_type" ref="account_type_expense"/>
7319 <field name="note">(contrepartie 767)</field>
7321 <field name="parent_id" ref="pcg_66"/>
7324 <record id="pcg_668" model="account.account.template">
7325 <field name="name">Autres charges financières</field>
7326 <field name="code">668</field>
7327 <field name="type">other</field>
7328 <field name="user_type" ref="account_type_expense"/>
7330 <field name="parent_id" ref="pcg_66"/>
7333 <record id="pcg_67" model="account.account.template">
7334 <field name="name">Charges exceptionnelles</field>
7335 <field name="code">67</field>
7336 <field name="type">view</field>
7337 <field name="user_type" ref="account_type_view"/>
7339 <field name="parent_id" ref="pcg_Classe_6"/>
7342 <record id="pcg_671" model="account.account.template">
7343 <field name="name">Charges exceptionnelles sur opérations de gestion</field>
7344 <field name="code">671</field>
7345 <field name="type">other</field>
7346 <field name="user_type" ref="account_type_expense"/>
7348 <field name="parent_id" ref="pcg_67"/>
7351 <record id="pcg_6711" model="account.account.template">
7352 <field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
7353 <field name="code">6711</field>
7354 <field name="type">other</field>
7355 <field name="user_type" ref="account_type_expense"/>
7357 <field name="parent_id" ref="pcg_671"/>
7360 <record id="pcg_6712" model="account.account.template">
7361 <field name="name">Pénalités, amendes fiscales et pénales </field>
7362 <field name="code">6712</field>
7363 <field name="type">other</field>
7364 <field name="user_type" ref="account_type_expense"/>
7365 <field name="note">PV code de la route non déductibles</field>
7367 <field name="parent_id" ref="pcg_671"/>
7370 <record id="pcg_6713" model="account.account.template">
7371 <field name="name">Dons, libéralités</field>
7372 <field name="code">6713</field>
7373 <field name="type">other</field>
7374 <field name="user_type" ref="account_type_expense"/>
7376 <field name="parent_id" ref="pcg_671"/>
7379 <record id="pcg_6714" model="account.account.template">
7380 <field name="name">Créances devenues irrécouvrables dans l'exercice</field>
7381 <field name="code">6714</field>
7382 <field name="type">other</field>
7383 <field name="user_type" ref="account_type_expense"/>
7385 <field name="parent_id" ref="pcg_671"/>
7388 <record id="pcg_6715" model="account.account.template">
7389 <field name="name">Subventions accordées</field>
7390 <field name="code">6715</field>
7391 <field name="type">other</field>
7392 <field name="user_type" ref="account_type_expense"/>
7394 <field name="parent_id" ref="pcg_671"/>
7397 <record id="pcg_6717" model="account.account.template">
7398 <field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
7399 <field name="code">6717</field>
7400 <field name="type">other</field>
7401 <field name="user_type" ref="account_type_expense"/>
7403 <field name="parent_id" ref="pcg_671"/>
7406 <record id="pcg_6718" model="account.account.template">
7407 <field name="name">Autres charges exceptionnelles sur opération de gestion</field>
7408 <field name="code">6718</field>
7409 <field name="type">other</field>
7410 <field name="user_type" ref="account_type_expense"/>
7412 <field name="parent_id" ref="pcg_671"/>
7415 <record id="pcg_672" model="account.account.template">
7416 <field name="name">Charges sur exercices antérieurs (en cours d'exercice seulement)</field>
7417 <field name="code">672</field>
7418 <field name="type">other</field>
7419 <field name="user_type" ref="account_type_expense"/>
7421 <field name="parent_id" ref="pcg_67"/>
7424 <record id="pcg_675" model="account.account.template">
7425 <field name="name">Valeurs comptables des éléments d'actif cédés</field>
7426 <field name="code">675</field>
7427 <field name="type">other</field>
7428 <field name="user_type" ref="account_type_expense"/>
7429 <field name="note">Vente d'immobilisation = (Valeur d'origine - amortissements) (contrepartie 775)</field>
7431 <field name="parent_id" ref="pcg_67"/>
7434 <record id="pcg_6751" model="account.account.template">
7435 <field name="name">Immobilisations incorporelles</field>
7436 <field name="code">6751</field>
7437 <field name="type">other</field>
7438 <field name="user_type" ref="account_type_expense"/>
7440 <field name="parent_id" ref="pcg_675"/>
7443 <record id="pcg_6752" model="account.account.template">
7444 <field name="name">Immobilisations corporelles</field>
7445 <field name="code">6752</field>
7446 <field name="type">other</field>
7447 <field name="user_type" ref="account_type_expense"/>
7449 <field name="parent_id" ref="pcg_675"/>
7452 <record id="pcg_6756" model="account.account.template">
7453 <field name="name">Immobilisations financières</field>
7454 <field name="code">6756</field>
7455 <field name="type">other</field>
7456 <field name="user_type" ref="account_type_expense"/>
7458 <field name="parent_id" ref="pcg_675"/>
7461 <record id="pcg_6758" model="account.account.template">
7462 <field name="name">Autres éléments d'actif</field>
7463 <field name="code">6758</field>
7464 <field name="type">other</field>
7465 <field name="user_type" ref="account_type_expense"/>
7467 <field name="parent_id" ref="pcg_675"/>
7471 <record id="pcg_678" model="account.account.template">
7472 <field name="name">Autres charges exceptionnelles</field>
7473 <field name="code">678</field>
7474 <field name="type">other</field>
7475 <field name="user_type" ref="account_type_expense"/>
7477 <field name="parent_id" ref="pcg_67"/>
7480 <record id="pcg_6781" model="account.account.template">
7481 <field name="name">Malis provenant de clauses d'indexation </field>
7482 <field name="code">6781</field>
7483 <field name="type">other</field>
7484 <field name="user_type" ref="account_type_expense"/>
7486 <field name="parent_id" ref="pcg_678"/>
7489 <record id="pcg_6782" model="account.account.template">
7490 <field name="name">Lots</field>
7491 <field name="code">6782</field>
7492 <field name="type">other</field>
7493 <field name="user_type" ref="account_type_expense"/>
7495 <field name="parent_id" ref="pcg_678"/>
7498 <record id="pcg_6783" model="account.account.template">
7499 <field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
7500 <field name="code">6783</field>
7501 <field name="type">other</field>
7502 <field name="user_type" ref="account_type_expense"/>
7504 <field name="parent_id" ref="pcg_678"/>
7507 <record id="pcg_6788" model="account.account.template">
7508 <field name="name">Charges exceptionnelles diverses</field>
7509 <field name="code">6788</field>
7510 <field name="type">other</field>
7511 <field name="user_type" ref="account_type_expense"/>
7513 <field name="parent_id" ref="pcg_678"/>
7516 <record id="pcg_68" model="account.account.template">
7517 <field name="name">Dotations aux amortissements, dépréciations et provisions</field>
7518 <field name="code">68</field>
7519 <field name="type">view</field>
7520 <field name="user_type" ref="account_type_view"/>
7522 <field name="parent_id" ref="pcg_Classe_6"/>
7525 <record id="pcg_681" model="account.account.template">
7526 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges d'exploitation</field>
7527 <field name="code">681</field>
7528 <field name="type">other</field>
7529 <field name="user_type" ref="account_type_expense"/>
7531 <field name="parent_id" ref="pcg_68"/>
7534 <record id="pcg_6811" model="account.account.template">
7535 <field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles </field>
7536 <field name="code">6811</field>
7537 <field name="type">other</field>
7538 <field name="user_type" ref="account_type_expense"/>
7540 <field name="parent_id" ref="pcg_681"/>
7543 <record id="pcg_68111" model="account.account.template">
7544 <field name="name">Immobilisations incorporelles</field>
7545 <field name="code">68111</field>
7546 <field name="type">other</field>
7547 <field name="user_type" ref="account_type_expense"/>
7549 <field name="parent_id" ref="pcg_6811"/>
7552 <record id="pcg_68112" model="account.account.template">
7553 <field name="name">Immobilisations corporelles</field>
7554 <field name="code">68112</field>
7555 <field name="type">other</field>
7556 <field name="user_type" ref="account_type_expense"/>
7558 <field name="parent_id" ref="pcg_6811"/>
7561 <record id="pcg_6812" model="account.account.template">
7562 <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
7563 <field name="code">6812</field>
7564 <field name="type">other</field>
7565 <field name="user_type" ref="account_type_expense"/>
7567 <field name="parent_id" ref="pcg_681"/>
7570 <record id="pcg_6815" model="account.account.template">
7571 <field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
7572 <field name="code">6815</field>
7573 <field name="type">other</field>
7574 <field name="user_type" ref="account_type_expense"/>
7576 <field name="parent_id" ref="pcg_681"/>
7579 <record id="pcg_6816" model="account.account.template">
7580 <field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
7581 <field name="code">6816</field>
7582 <field name="type">other</field>
7583 <field name="user_type" ref="account_type_expense"/>
7585 <field name="parent_id" ref="pcg_681"/>
7588 <record id="pcg_68161" model="account.account.template">
7589 <field name="name">Immobilisations incorporelles</field>
7590 <field name="code">68161</field>
7591 <field name="type">other</field>
7592 <field name="user_type" ref="account_type_expense"/>
7594 <field name="parent_id" ref="pcg_6816"/>
7597 <record id="pcg_68162" model="account.account.template">
7598 <field name="name">Immobilisations corporelles</field>
7599 <field name="code">68162</field>
7600 <field name="type">other</field>
7601 <field name="user_type" ref="account_type_expense"/>
7603 <field name="parent_id" ref="pcg_6816"/>
7606 <record id="pcg_6817" model="account.account.template">
7607 <field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
7608 <field name="code">6817</field>
7609 <field name="type">other</field>
7610 <field name="user_type" ref="account_type_expense"/>
7612 <field name="parent_id" ref="pcg_681"/>
7615 <record id="pcg_68173" model="account.account.template">
7616 <field name="name">Stocks et en-cours</field>
7617 <field name="code">68173</field>
7618 <field name="type">other</field>
7619 <field name="user_type" ref="account_type_expense"/>
7621 <field name="parent_id" ref="pcg_6817"/>
7624 <record id="pcg_68174" model="account.account.template">
7625 <field name="name">Créances</field>
7626 <field name="code">68174</field>
7627 <field name="type">other</field>
7628 <field name="user_type" ref="account_type_expense"/>
7630 <field name="parent_id" ref="pcg_6817"/>
7633 <record id="pcg_686" model="account.account.template">
7634 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges financières</field>
7635 <field name="code">686</field>
7636 <field name="type">other</field>
7637 <field name="user_type" ref="account_type_expense"/>
7639 <field name="parent_id" ref="pcg_68"/>
7642 <record id="pcg_6861" model="account.account.template">
7643 <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
7644 <field name="code">6861</field>
7645 <field name="type">other</field>
7646 <field name="user_type" ref="account_type_expense"/>
7648 <field name="parent_id" ref="pcg_686"/>
7651 <record id="pcg_6865" model="account.account.template">
7652 <field name="name">Dotations aux provisions pour risques et charges financiers</field>
7653 <field name="code">6865</field>
7654 <field name="type">other</field>
7655 <field name="user_type" ref="account_type_expense"/>
7657 <field name="parent_id" ref="pcg_686"/>
7660 <record id="pcg_6866" model="account.account.template">
7661 <field name="name">Dotations aux dépréciation des éléments financiers</field>
7662 <field name="code">6866</field>
7663 <field name="type">other</field>
7664 <field name="user_type" ref="account_type_expense"/>
7666 <field name="parent_id" ref="pcg_686"/>
7669 <record id="pcg_68662" model="account.account.template">
7670 <field name="name">Immobilisations financières</field>
7671 <field name="code">68662</field>
7672 <field name="type">other</field>
7673 <field name="user_type" ref="account_type_expense"/>
7675 <field name="parent_id" ref="pcg_6866"/>
7678 <record id="pcg_68665" model="account.account.template">
7679 <field name="name">Valeurs mobilières de placement</field>
7680 <field name="code">68665</field>
7681 <field name="type">other</field>
7682 <field name="user_type" ref="account_type_expense"/>
7684 <field name="parent_id" ref="pcg_6866"/>
7687 <record id="pcg_6868" model="account.account.template">
7688 <field name="name">Autres dotations</field>
7689 <field name="code">6868</field>
7690 <field name="type">other</field>
7691 <field name="user_type" ref="account_type_expense"/>
7693 <field name="parent_id" ref="pcg_686"/>
7696 <record id="pcg_687" model="account.account.template">
7697 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges exceptionnelles</field>
7698 <field name="code">687</field>
7699 <field name="type">other</field>
7700 <field name="user_type" ref="account_type_expense"/>
7702 <field name="parent_id" ref="pcg_68"/>
7705 <record id="pcg_6871" model="account.account.template">
7706 <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
7707 <field name="code">6871</field>
7708 <field name="type">other</field>
7709 <field name="user_type" ref="account_type_expense"/>
7711 <field name="parent_id" ref="pcg_687"/>
7714 <record id="pcg_6872" model="account.account.template">
7715 <field name="name">Dotations aux provisions réglementées (immobilisations)</field>
7716 <field name="code">6872</field>
7717 <field name="type">other</field>
7718 <field name="user_type" ref="account_type_expense"/>
7720 <field name="parent_id" ref="pcg_687"/>
7723 <record id="pcg_68725" model="account.account.template">
7724 <field name="name">Amortissements dérogatoires</field>
7725 <field name="code">68725</field>
7726 <field name="type">other</field>
7727 <field name="user_type" ref="account_type_expense"/>
7729 <field name="parent_id" ref="pcg_6872"/>
7732 <record id="pcg_6873" model="account.account.template">
7733 <field name="name">Dotations aux provisions réglementées (stocks)</field>
7734 <field name="code">6873</field>
7735 <field name="type">other</field>
7736 <field name="user_type" ref="account_type_expense"/>
7738 <field name="parent_id" ref="pcg_687"/>
7741 <record id="pcg_6874" model="account.account.template">
7742 <field name="name">Dotations aux autres provisions réglementées</field>
7743 <field name="code">6874</field>
7744 <field name="type">other</field>
7745 <field name="user_type" ref="account_type_expense"/>
7747 <field name="parent_id" ref="pcg_687"/>
7750 <record id="pcg_6875" model="account.account.template">
7751 <field name="name">Dotations aux provisions exceptionnelles</field>
7752 <field name="code">6875</field>
7753 <field name="type">other</field>
7754 <field name="user_type" ref="account_type_expense"/>
7756 <field name="parent_id" ref="pcg_687"/>
7759 <record id="pcg_6876" model="account.account.template">
7760 <field name="name">Dotations aux dépréciations exceptionnelles</field>
7761 <field name="code">6876</field>
7762 <field name="type">other</field>
7763 <field name="user_type" ref="account_type_expense"/>
7765 <field name="parent_id" ref="pcg_687"/>
7768 <record id="pcg_69" model="account.account.template">
7769 <field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
7770 <field name="code">69</field>
7771 <field name="type">view</field>
7772 <field name="user_type" ref="account_type_view"/>
7774 <field name="parent_id" ref="pcg_Classe_6"/>
7777 <record id="pcg_691" model="account.account.template">
7778 <field name="name">Participation des salariés aux résultats</field>
7779 <field name="code">691</field>
7780 <field name="type">other</field>
7781 <field name="user_type" ref="account_type_expense"/>
7783 <field name="parent_id" ref="pcg_69"/>
7786 <record id="pcg_695" model="account.account.template">
7787 <field name="name">Impôts sur les bénéfices</field>
7788 <field name="code">695</field>
7789 <field name="type">other</field>
7790 <field name="user_type" ref="account_type_expense"/>
7792 <field name="parent_id" ref="pcg_69"/>
7795 <record id="pcg_6951" model="account.account.template">
7796 <field name="name">Impôts dus en France</field>
7797 <field name="code">6951</field>
7798 <field name="type">other</field>
7799 <field name="user_type" ref="account_type_expense"/>
7801 <field name="parent_id" ref="pcg_695"/>
7804 <record id="pcg_6952" model="account.account.template">
7805 <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
7806 <field name="code">6952</field>
7807 <field name="type">other</field>
7808 <field name="user_type" ref="account_type_expense"/>
7810 <field name="parent_id" ref="pcg_695"/>
7813 <record id="pcg_6954" model="account.account.template">
7814 <field name="name">Impôts dus à l'étranger</field>
7815 <field name="code">6954</field>
7816 <field name="type">other</field>
7817 <field name="user_type" ref="account_type_expense"/>
7819 <field name="parent_id" ref="pcg_695"/>
7822 <record id="pcg_696" model="account.account.template">
7823 <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
7824 <field name="code">696</field>
7825 <field name="type">other</field>
7826 <field name="user_type" ref="account_type_expense"/>
7828 <field name="parent_id" ref="pcg_69"/>
7831 <record id="pcg_697" model="account.account.template">
7832 <field name="name">Imposition forfaitaire annuelle des sociétés</field>
7833 <field name="code">697</field>
7834 <field name="type">other</field>
7835 <field name="user_type" ref="account_type_expense"/>
7837 <field name="parent_id" ref="pcg_69"/>
7840 <record id="pcg_698" model="account.account.template">
7841 <field name="name">Intégration fiscale</field>
7842 <field name="code">698</field>
7843 <field name="type">other</field>
7844 <field name="user_type" ref="account_type_expense"/>
7846 <field name="parent_id" ref="pcg_69"/>
7849 <record id="pcg_6981" model="account.account.template">
7850 <field name="name">Intégration fiscale - Charges</field>
7851 <field name="code">6981</field>
7852 <field name="type">other</field>
7853 <field name="user_type" ref="account_type_expense"/>
7855 <field name="parent_id" ref="pcg_698"/>
7858 <record id="pcg_6989" model="account.account.template">
7859 <field name="name">Intégration fiscale - Produits</field>
7860 <field name="code">6989</field>
7861 <field name="type">other</field>
7862 <field name="user_type" ref="account_type_expense"/>
7864 <field name="parent_id" ref="pcg_698"/>
7867 <record id="pcg_699" model="account.account.template">
7868 <field name="name">Produits, Reports en arrière des déficits</field>
7869 <field name="code">699</field>
7870 <field name="type">other</field>
7871 <field name="user_type" ref="account_type_expense"/>
7873 <field name="parent_id" ref="pcg_69"/>
7876 <record id="pcg_Classe_7" model="account.account.template">
7877 <field name="name">Comptes de produits</field>
7878 <field name="code">Classe 7</field>
7879 <field name="type">view</field>
7880 <field name="user_type" ref="account_type_view"/>
7882 <field name="parent_id" ref="pcg_Classes_6_et_7"/>
7885 <record id="pcg_70" model="account.account.template">
7886 <field name="name">Ventes de produits fabriqués - Prestations de service - Marchandises</field>
7887 <field name="code">70</field>
7888 <field name="type">view</field>
7889 <field name="user_type" ref="account_type_view"/>
7891 <field name="parent_id" ref="pcg_Classe_7"/>
7894 <record id="pcg_701" model="account.account.template">
7895 <field name="name">Ventes de produits finis</field>
7896 <field name="code">701</field>
7897 <field name="type">other</field>
7898 <field name="user_type" ref="account_type_income"/>
7900 <field name="parent_id" ref="pcg_70"/>
7903 <record id="pcg_7011" model="account.account.template">
7904 <field name="name">Produits finis (ou groupe) A</field>
7905 <field name="code">7011</field>
7906 <field name="type">other</field>
7907 <field name="user_type" ref="account_type_income"/>
7909 <field name="parent_id" ref="pcg_701"/>
7913 <record id="pcg_7012" model="account.account.template">
7914 <field name="name">Produits finis (ou groupe) B</field>
7915 <field name="code">7012</field>
7916 <field name="type">other</field>
7917 <field name="user_type" ref="account_type_income"/>
7919 <field name="parent_id" ref="pcg_701"/>
7922 <record id="pcg_702" model="account.account.template">
7923 <field name="name">Ventes de produits intermédiaires</field>
7924 <field name="code">702</field>
7925 <field name="type">other</field>
7926 <field name="user_type" ref="account_type_income"/>
7928 <field name="parent_id" ref="pcg_70"/>
7931 <record id="pcg_703" model="account.account.template">
7932 <field name="name">Ventes de produits résiduels</field>
7933 <field name="code">703</field>
7934 <field name="type">other</field>
7935 <field name="user_type" ref="account_type_income"/>
7937 <field name="parent_id" ref="pcg_70"/>
7940 <record id="pcg_704" model="account.account.template">
7941 <field name="name">Travaux</field>
7942 <field name="code">704</field>
7943 <field name="type">other</field>
7944 <field name="user_type" ref="account_type_income"/>
7946 <field name="parent_id" ref="pcg_70"/>
7949 <record id="pcg_7041" model="account.account.template">
7950 <field name="name">Travaux de catégorie (ou activité) A</field>
7951 <field name="code">7041</field>
7952 <field name="type">other</field>
7953 <field name="user_type" ref="account_type_income"/>
7955 <field name="parent_id" ref="pcg_704"/>
7958 <record id="pcg_7042" model="account.account.template">
7959 <field name="name">Travaux de catégorie (ou activité) B</field>
7960 <field name="code">7042</field>
7961 <field name="type">other</field>
7962 <field name="user_type" ref="account_type_income"/>
7964 <field name="parent_id" ref="pcg_704"/>
7967 <record id="pcg_705" model="account.account.template">
7968 <field name="name">Études</field>
7969 <field name="code">705</field>
7970 <field name="type">other</field>
7971 <field name="user_type" ref="account_type_income"/>
7973 <field name="parent_id" ref="pcg_70"/>
7976 <record id="pcg_706" model="account.account.template">
7977 <field name="name">Prestations de services</field>
7978 <field name="code">706</field>
7979 <field name="type">other</field>
7980 <field name="user_type" ref="account_type_income"/>
7982 <field name="parent_id" ref="pcg_70"/>
7985 <record id="fr_pcg_sale" model="account.account.template">
7986 <field name="name">Ventes de marchandises</field>
7987 <field name="code">707</field>
7988 <field name="type">other</field>
7989 <field name="user_type" ref="account_type_income"/>
7990 <field name="note">707-607 = marge commerciale (contrepartie 607)</field>
7992 <field name="parent_id" ref="pcg_70"/>
7995 <record id="pcg_7071" model="account.account.template">
7996 <field name="name">Marchandises (ou groupe) A</field>
7997 <field name="code">7071</field>
7998 <field name="type">other</field>
7999 <field name="user_type" ref="account_type_income"/>
8001 <field name="parent_id" ref="fr_pcg_sale"/>
8004 <record id="pcg_7072" model="account.account.template">
8005 <field name="name">Marchandises (ou groupe) B</field>
8006 <field name="code">7072</field>
8007 <field name="type">other</field>
8008 <field name="user_type" ref="account_type_income"/>
8010 <field name="parent_id" ref="fr_pcg_sale"/>
8013 <record id="pcg_7073" model="account.account.template">
8014 <field name="name">Marchandises à l'exportation</field>
8015 <field name="code">7073</field>
8016 <field name="type">other</field>
8017 <field name="user_type" ref="account_type_income"/>
8019 <field name="parent_id" ref="fr_pcg_sale"/>
8022 <record id="pcg_708" model="account.account.template">
8023 <field name="name">Produits des activités annexes</field>
8024 <field name="code">708</field>
8025 <field name="type">other</field>
8026 <field name="user_type" ref="account_type_income"/>
8027 <field name="note">Activité accessoire ou occasionnelle</field>
8029 <field name="parent_id" ref="pcg_70"/>
8032 <record id="pcg_7081" model="account.account.template">
8033 <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
8034 <field name="code">7081</field>
8035 <field name="type">other</field>
8036 <field name="user_type" ref="account_type_income"/>
8038 <field name="parent_id" ref="pcg_708"/>
8041 <record id="pcg_7082" model="account.account.template">
8042 <field name="name">Commissions et courtages</field>
8043 <field name="code">7082</field>
8044 <field name="type">other</field>
8045 <field name="user_type" ref="account_type_income"/>
8047 <field name="parent_id" ref="pcg_708"/>
8050 <record id="pcg_7083" model="account.account.template">
8051 <field name="name">Locations diverses</field>
8052 <field name="code">7083</field>
8053 <field name="type">other</field>
8054 <field name="user_type" ref="account_type_income"/>
8056 <field name="parent_id" ref="pcg_708"/>
8059 <record id="pcg_7084" model="account.account.template">
8060 <field name="name">Mise à disposition de personnel facturée </field>
8061 <field name="code">7084</field>
8062 <field name="type">other</field>
8063 <field name="user_type" ref="account_type_income"/>
8065 <field name="parent_id" ref="pcg_708"/>
8068 <record id="pcg_7085" model="account.account.template">
8069 <field name="name">Ports et frais accessoires facturés</field>
8070 <field name="code">7085</field>
8071 <field name="type">other</field>
8072 <field name="user_type" ref="account_type_income"/>
8074 <field name="parent_id" ref="pcg_708"/>
8077 <record id="pcg_7086" model="account.account.template">
8078 <field name="name">Bonis sur reprises d'emballages consignés</field>
8079 <field name="code">7086</field>
8080 <field name="type">other</field>
8081 <field name="user_type" ref="account_type_income"/>
8083 <field name="parent_id" ref="pcg_708"/>
8086 <record id="pcg_7087" model="account.account.template">
8087 <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
8088 <field name="code">7087</field>
8089 <field name="type">other</field>
8090 <field name="user_type" ref="account_type_income"/>
8092 <field name="parent_id" ref="pcg_708"/>
8095 <record id="pcg_7088" model="account.account.template">
8096 <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements...)</field>
8097 <field name="code">7088</field>
8098 <field name="type">other</field>
8099 <field name="user_type" ref="account_type_income"/>
8101 <field name="parent_id" ref="pcg_708"/>
8104 <record id="pcg_709" model="account.account.template">
8105 <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
8106 <field name="code">709</field>
8107 <field name="type">other</field>
8108 <field name="user_type" ref="account_type_income"/>
8110 <field name="parent_id" ref="pcg_70"/>
8113 <record id="pcg_7091" model="account.account.template">
8114 <field name="name">- sur ventes de produits finis</field>
8115 <field name="code">7091</field>
8116 <field name="type">other</field>
8117 <field name="user_type" ref="account_type_income"/>
8119 <field name="parent_id" ref="pcg_709"/>
8122 <record id="pcg_7092" model="account.account.template">
8123 <field name="name">- sur ventes de produits intermédiaires </field>
8124 <field name="code">7092</field>
8125 <field name="type">other</field>
8126 <field name="user_type" ref="account_type_income"/>
8128 <field name="parent_id" ref="pcg_709"/>
8131 <record id="pcg_7094" model="account.account.template">
8132 <field name="name">- sur travaux</field>
8133 <field name="code">7094</field>
8134 <field name="type">other</field>
8135 <field name="user_type" ref="account_type_income"/>
8137 <field name="parent_id" ref="pcg_709"/>
8140 <record id="pcg_7095" model="account.account.template">
8141 <field name="name">- sur études</field>
8142 <field name="code">7095</field>
8143 <field name="type">other</field>
8144 <field name="user_type" ref="account_type_income"/>
8146 <field name="parent_id" ref="pcg_709"/>
8149 <record id="pcg_7096" model="account.account.template">
8150 <field name="name">- sur prestations de services</field>
8151 <field name="code">7096</field>
8152 <field name="type">other</field>
8153 <field name="user_type" ref="account_type_income"/>
8155 <field name="parent_id" ref="pcg_709"/>
8158 <record id="pcg_7097" model="account.account.template">
8159 <field name="name">- sur ventes de marchandises</field>
8160 <field name="code">7097</field>
8161 <field name="type">other</field>
8162 <field name="user_type" ref="account_type_income"/>
8164 <field name="parent_id" ref="pcg_709"/>
8167 <record id="pcg_7098" model="account.account.template">
8168 <field name="name">- sur produits des activités annexes</field>
8169 <field name="code">7098</field>
8170 <field name="type">other</field>
8171 <field name="user_type" ref="account_type_income"/>
8173 <field name="parent_id" ref="pcg_709"/>
8176 <record id="pcg_71" model="account.account.template">
8177 <field name="name">Production stockée (ou déstockage)</field>
8178 <field name="code">71</field>
8179 <field name="type">view</field>
8180 <field name="user_type" ref="account_type_view"/>
8182 <field name="parent_id" ref="pcg_Classe_7"/>
8185 <record id="pcg_713" model="account.account.template">
8186 <field name="name">Variation des stocks (en-cours de production, produits)</field>
8187 <field name="code">713</field>
8188 <field name="type">other</field>
8189 <field name="user_type" ref="account_type_income"/>
8191 <field name="parent_id" ref="pcg_71"/>
8194 <record id="pcg_7133" model="account.account.template">
8195 <field name="name">Variation des en-cours de production de biens</field>
8196 <field name="code">7133</field>
8197 <field name="type">other</field>
8198 <field name="user_type" ref="account_type_income"/>
8200 <field name="parent_id" ref="pcg_713"/>
8203 <record id="pcg_71331" model="account.account.template">
8204 <field name="name">Produits en cours</field>
8205 <field name="code">71331</field>
8206 <field name="type">other</field>
8207 <field name="user_type" ref="account_type_income"/>
8209 <field name="parent_id" ref="pcg_7133"/>
8212 <record id="pcg_71335" model="account.account.template">
8213 <field name="name">Travaux en cours</field>
8214 <field name="code">71335</field>
8215 <field name="type">other</field>
8216 <field name="user_type" ref="account_type_income"/>
8218 <field name="parent_id" ref="pcg_7133"/>
8221 <record id="pcg_7134" model="account.account.template">
8222 <field name="name">Variation des en-cours de production de services</field>
8223 <field name="code">7134</field>
8224 <field name="type">other</field>
8225 <field name="user_type" ref="account_type_income"/>
8227 <field name="parent_id" ref="pcg_713"/>
8230 <record id="pcg_71341" model="account.account.template">
8231 <field name="name">Études en cours</field>
8232 <field name="code">71341</field>
8233 <field name="type">other</field>
8234 <field name="user_type" ref="account_type_income"/>
8236 <field name="parent_id" ref="pcg_7134"/>
8239 <record id="pcg_71345" model="account.account.template">
8240 <field name="name">Prestations de services en cours</field>
8241 <field name="code">71345</field>
8242 <field name="type">other</field>
8243 <field name="user_type" ref="account_type_income"/>
8245 <field name="parent_id" ref="pcg_7134"/>
8248 <record id="pcg_7135" model="account.account.template">
8249 <field name="name">Variation des stocks de produits</field>
8250 <field name="code">7135</field>
8251 <field name="type">other</field>
8252 <field name="user_type" ref="account_type_income"/>
8254 <field name="parent_id" ref="pcg_713"/>
8257 <record id="pcg_71351" model="account.account.template">
8258 <field name="name">Produits intermédiaires </field>
8259 <field name="code">71351</field>
8260 <field name="type">other</field>
8261 <field name="user_type" ref="account_type_income"/>
8263 <field name="parent_id" ref="pcg_7135"/>
8266 <record id="pcg_71355" model="account.account.template">
8267 <field name="name">Produits finis</field>
8268 <field name="code">71355</field>
8269 <field name="type">other</field>
8270 <field name="user_type" ref="account_type_income"/>
8272 <field name="parent_id" ref="pcg_7135"/>
8275 <record id="pcg_71358" model="account.account.template">
8276 <field name="name">Produits résiduels</field>
8277 <field name="code">71358</field>
8278 <field name="type">other</field>
8279 <field name="user_type" ref="account_type_income"/>
8281 <field name="parent_id" ref="pcg_7135"/>
8284 <record id="pcg_72" model="account.account.template">
8285 <field name="name">Production immobilisée</field>
8286 <field name="code">72</field>
8287 <field name="type">view</field>
8288 <field name="user_type" ref="account_type_view"/>
8290 <field name="parent_id" ref="pcg_Classe_7"/>
8293 <record id="pcg_721" model="account.account.template">
8294 <field name="name">Immobilisations incorporelles </field>
8295 <field name="code">721</field>
8296 <field name="type">other</field>
8297 <field name="user_type" ref="account_type_income"/>
8299 <field name="parent_id" ref="pcg_72"/>
8302 <record id="pcg_722" model="account.account.template">
8303 <field name="name">Immobilisations corporelles</field>
8304 <field name="code">722</field>
8305 <field name="type">other</field>
8306 <field name="user_type" ref="account_type_income"/>
8308 <field name="parent_id" ref="pcg_72"/>
8311 <record id="pcg_74" model="account.account.template">
8312 <field name="name">Subventions d'exploitation</field>
8313 <field name="code">74</field>
8314 <field name="type">view</field>
8315 <field name="user_type" ref="account_type_view"/>
8317 <field name="parent_id" ref="pcg_Classe_7"/>
8320 <record id="pcg_75" model="account.account.template">
8321 <field name="name">Autres produits de gestion courante</field>
8322 <field name="code">75</field>
8323 <field name="type">view</field>
8324 <field name="user_type" ref="account_type_view"/>
8326 <field name="parent_id" ref="pcg_Classe_7"/>
8329 <record id="pcg_751" model="account.account.template">
8330 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
8331 <field name="code">751</field>
8332 <field name="type">other</field>
8333 <field name="user_type" ref="account_type_income"/>
8335 <field name="parent_id" ref="pcg_75"/>
8338 <record id="pcg_7511" model="account.account.template">
8339 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels </field>
8340 <field name="code">7511</field>
8341 <field name="type">other</field>
8342 <field name="user_type" ref="account_type_income"/>
8344 <field name="parent_id" ref="pcg_751"/>
8347 <record id="pcg_7516" model="account.account.template">
8348 <field name="name">Droits d'auteur et de reproduction</field>
8349 <field name="code">7516</field>
8350 <field name="type">other</field>
8351 <field name="user_type" ref="account_type_income"/>
8353 <field name="parent_id" ref="pcg_751"/>
8356 <record id="pcg_7518" model="account.account.template">
8357 <field name="name">Autres droits et valeurs similaires</field>
8358 <field name="code">7518</field>
8359 <field name="type">other</field>
8360 <field name="user_type" ref="account_type_income"/>
8362 <field name="parent_id" ref="pcg_751"/>
8365 <record id="pcg_752" model="account.account.template">
8366 <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
8367 <field name="code">752</field>
8368 <field name="type">other</field>
8369 <field name="user_type" ref="account_type_income"/>
8371 <field name="parent_id" ref="pcg_75"/>
8374 <record id="pcg_753" model="account.account.template">
8375 <field name="name">Jetons de présence et rémunérations d'administrateurs, gérants..</field>
8376 <field name="code">753</field>
8377 <field name="type">other</field>
8378 <field name="user_type" ref="account_type_income"/>
8380 <field name="parent_id" ref="pcg_75"/>
8383 <record id="pcg_754" model="account.account.template">
8384 <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
8385 <field name="code">754</field>
8386 <field name="type">other</field>
8387 <field name="user_type" ref="account_type_income"/>
8389 <field name="parent_id" ref="pcg_75"/>
8392 <record id="pcg_755" model="account.account.template">
8393 <field name="name">Quotes-parts de résultats sur opérations faites en commun</field>
8394 <field name="code">755</field>
8395 <field name="type">other</field>
8396 <field name="user_type" ref="account_type_income"/>
8398 <field name="parent_id" ref="pcg_75"/>
8401 <record id="pcg_7551" model="account.account.template">
8402 <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
8403 <field name="code">7551</field>
8404 <field name="type">other</field>
8405 <field name="user_type" ref="account_type_income"/>
8407 <field name="parent_id" ref="pcg_755"/>
8410 <record id="pcg_7555" model="account.account.template">
8411 <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
8412 <field name="code">7555</field>
8413 <field name="type">other</field>
8414 <field name="user_type" ref="account_type_income"/>
8416 <field name="parent_id" ref="pcg_755"/>
8419 <record id="pcg_758" model="account.account.template">
8420 <field name="name">Produits divers de gestion courante</field>
8421 <field name="code">758</field>
8422 <field name="type">other</field>
8423 <field name="user_type" ref="account_type_income"/>
8425 <field name="parent_id" ref="pcg_75"/>
8428 <record id="pcg_76" model="account.account.template">
8429 <field name="name">Produits financiers</field>
8430 <field name="code">76</field>
8431 <field name="type">view</field>
8432 <field name="user_type" ref="account_type_view"/>
8433 <field name="note">Intérêts sur comptes rémunérés (SICAV....)</field>
8435 <field name="parent_id" ref="pcg_Classe_7"/>
8438 <record id="pcg_761" model="account.account.template">
8439 <field name="name">Produits de participations</field>
8440 <field name="code">761</field>
8441 <field name="type">other</field>
8442 <field name="user_type" ref="account_type_income"/>
8444 <field name="parent_id" ref="pcg_76"/>
8447 <record id="pcg_7611" model="account.account.template">
8448 <field name="name">Revenus des titres de participation</field>
8449 <field name="code">7611</field>
8450 <field name="type">other</field>
8451 <field name="user_type" ref="account_type_income"/>
8453 <field name="parent_id" ref="pcg_761"/>
8456 <record id="pcg_7616" model="account.account.template">
8457 <field name="name">Revenus sur autres formes de participation </field>
8458 <field name="code">7616</field>
8459 <field name="type">other</field>
8460 <field name="user_type" ref="account_type_income"/>
8462 <field name="parent_id" ref="pcg_761"/>
8465 <record id="pcg_7617" model="account.account.template">
8466 <field name="name">Revenus des créances rattachées à des participations</field>
8467 <field name="code">7617</field>
8468 <field name="type">other</field>
8469 <field name="user_type" ref="account_type_income"/>
8471 <field name="parent_id" ref="pcg_761"/>
8474 <record id="pcg_762" model="account.account.template">
8475 <field name="name">Produits des autres immobilisations financières</field>
8476 <field name="code">762</field>
8477 <field name="type">other</field>
8478 <field name="user_type" ref="account_type_income"/>
8480 <field name="parent_id" ref="pcg_76"/>
8483 <record id="pcg_7621" model="account.account.template">
8484 <field name="name">Revenus des titres immobilisés</field>
8485 <field name="code">7621</field>
8486 <field name="type">other</field>
8487 <field name="user_type" ref="account_type_income"/>
8489 <field name="parent_id" ref="pcg_762"/>
8492 <record id="pcg_7626" model="account.account.template">
8493 <field name="name">Revenus des prêts</field>
8494 <field name="code">7626</field>
8495 <field name="type">other</field>
8496 <field name="user_type" ref="account_type_income"/>
8498 <field name="parent_id" ref="pcg_762"/>
8501 <record id="pcg_7627" model="account.account.template">
8502 <field name="name">Revenus des créances immobilisées</field>
8503 <field name="code">7627</field>
8504 <field name="type">other</field>
8505 <field name="user_type" ref="account_type_income"/>
8507 <field name="parent_id" ref="pcg_762"/>
8510 <record id="pcg_763" model="account.account.template">
8511 <field name="name">Revenus des autres créances</field>
8512 <field name="code">763</field>
8513 <field name="type">other</field>
8514 <field name="user_type" ref="account_type_income"/>
8516 <field name="parent_id" ref="pcg_76"/>
8519 <record id="pcg_7631" model="account.account.template">
8520 <field name="name">Revenus des créances commerciales </field>
8521 <field name="code">7631</field>
8522 <field name="type">other</field>
8523 <field name="user_type" ref="account_type_income"/>
8525 <field name="parent_id" ref="pcg_763"/>
8528 <record id="pcg_7638" model="account.account.template">
8529 <field name="name">Revenus des créances diverses</field>
8530 <field name="code">7638</field>
8531 <field name="type">other</field>
8532 <field name="user_type" ref="account_type_income"/>
8534 <field name="parent_id" ref="pcg_763"/>
8537 <record id="pcg_764" model="account.account.template">
8538 <field name="name">Revenus des valeurs mobilières de placement</field>
8539 <field name="code">764</field>
8540 <field name="type">other</field>
8541 <field name="user_type" ref="account_type_income"/>
8543 <field name="parent_id" ref="pcg_76"/>
8546 <record id="pcg_765" model="account.account.template">
8547 <field name="name">Escomptes obtenus</field>
8548 <field name="code">765</field>
8549 <field name="type">other</field>
8550 <field name="user_type" ref="account_type_income"/>
8552 <field name="parent_id" ref="pcg_76"/>
8555 <record id="pcg_766" model="account.account.template">
8556 <field name="name">Gains de change</field>
8557 <field name="code">766</field>
8558 <field name="type">other</field>
8559 <field name="user_type" ref="account_type_income"/>
8561 <field name="parent_id" ref="pcg_76"/>
8564 <record id="pcg_767" model="account.account.template">
8565 <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
8566 <field name="code">767</field>
8567 <field name="type">other</field>
8568 <field name="user_type" ref="account_type_income"/>
8569 <field name="note">(contrepartie 667)</field>
8571 <field name="parent_id" ref="pcg_76"/>
8574 <record id="pcg_768" model="account.account.template">
8575 <field name="name">Autres produits financiers</field>
8576 <field name="code">768</field>
8577 <field name="type">other</field>
8578 <field name="user_type" ref="account_type_income"/>
8580 <field name="parent_id" ref="pcg_76"/>
8583 <record id="pcg_77" model="account.account.template">
8584 <field name="name">Produits exceptionnels</field>
8585 <field name="code">77</field>
8586 <field name="type">view</field>
8587 <field name="user_type" ref="account_type_view"/>
8589 <field name="parent_id" ref="pcg_Classe_7"/>
8592 <record id="pcg_771" model="account.account.template">
8593 <field name="name">Produits exceptionnels sur opérations de gestion</field>
8594 <field name="code">771</field>
8595 <field name="type">other</field>
8596 <field name="user_type" ref="account_type_income"/>
8597 <field name="note">Écarts d'arrondis</field>
8599 <field name="parent_id" ref="pcg_77"/>
8602 <record id="pcg_7711" model="account.account.template">
8603 <field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
8604 <field name="code">7711</field>
8605 <field name="type">other</field>
8606 <field name="user_type" ref="account_type_income"/>
8608 <field name="parent_id" ref="pcg_771"/>
8611 <record id="pcg_7713" model="account.account.template">
8612 <field name="name">Libéralités reçues</field>
8613 <field name="code">7713</field>
8614 <field name="type">other</field>
8615 <field name="user_type" ref="account_type_income"/>
8617 <field name="parent_id" ref="pcg_771"/>
8620 <record id="pcg_7714" model="account.account.template">
8621 <field name="name">Rentrées sur créances amorties</field>
8622 <field name="code">7714</field>
8623 <field name="type">other</field>
8624 <field name="user_type" ref="account_type_income"/>
8626 <field name="parent_id" ref="pcg_771"/>
8629 <record id="pcg_7715" model="account.account.template">
8630 <field name="name">Subventions d'équilibre</field>
8631 <field name="code">7715</field>
8632 <field name="type">other</field>
8633 <field name="user_type" ref="account_type_income"/>
8635 <field name="parent_id" ref="pcg_771"/>
8638 <record id="pcg_7717" model="account.account.template">
8639 <field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
8640 <field name="code">7717</field>
8641 <field name="type">other</field>
8642 <field name="user_type" ref="account_type_income"/>
8644 <field name="parent_id" ref="pcg_771"/>
8647 <record id="pcg_7718" model="account.account.template">
8648 <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
8649 <field name="code">7718</field>
8650 <field name="type">other</field>
8651 <field name="user_type" ref="account_type_income"/>
8653 <field name="parent_id" ref="pcg_771"/>
8656 <record id="pcg_772" model="account.account.template">
8657 <field name="name">Produits sur exercices antérieurs (en cours d'exercice seulement)</field>
8658 <field name="code">772</field>
8659 <field name="type">other</field>
8660 <field name="user_type" ref="account_type_income"/>
8662 <field name="parent_id" ref="pcg_77"/>
8665 <record id="pcg_775" model="account.account.template">
8666 <field name="name">Produits des cessions d'éléments d'actif</field>
8667 <field name="code">775</field>
8668 <field name="type">other</field>
8669 <field name="user_type" ref="account_type_income"/>
8670 <field name="note">vente d'immobilisation = prix de vente (contrepartie 675)</field>
8672 <field name="parent_id" ref="pcg_77"/>
8675 <record id="pcg_7751" model="account.account.template">
8676 <field name="name">Immobilisations incorporelles</field>
8677 <field name="code">7751</field>
8678 <field name="type">other</field>
8679 <field name="user_type" ref="account_type_income"/>
8681 <field name="parent_id" ref="pcg_775"/>
8684 <record id="pcg_7752" model="account.account.template">
8685 <field name="name">Immobilisations corporelles</field>
8686 <field name="code">7752</field>
8687 <field name="type">other</field>
8688 <field name="user_type" ref="account_type_income"/>
8690 <field name="parent_id" ref="pcg_775"/>
8693 <record id="pcg_7756" model="account.account.template">
8694 <field name="name">Immobilisations financières</field>
8695 <field name="code">7756</field>
8696 <field name="type">other</field>
8697 <field name="user_type" ref="account_type_income"/>
8699 <field name="parent_id" ref="pcg_775"/>
8702 <record id="pcg_7758" model="account.account.template">
8703 <field name="name">Autres éléments d'actif</field>
8704 <field name="code">7758</field>
8705 <field name="type">other</field>
8706 <field name="user_type" ref="account_type_income"/>
8708 <field name="parent_id" ref="pcg_775"/>
8711 <record id="pcg_777" model="account.account.template">
8712 <field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
8713 <field name="code">777</field>
8714 <field name="type">other</field>
8715 <field name="user_type" ref="account_type_income"/>
8717 <field name="parent_id" ref="pcg_77"/>
8720 <record id="pcg_778" model="account.account.template">
8721 <field name="name">Autres produits exceptionnels</field>
8722 <field name="code">778</field>
8723 <field name="type">other</field>
8724 <field name="user_type" ref="account_type_income"/>
8726 <field name="parent_id" ref="pcg_77"/>
8729 <record id="pcg_7781" model="account.account.template">
8730 <field name="name">Bonis provenant de clauses d'indexation </field>
8731 <field name="code">7781</field>
8732 <field name="type">other</field>
8733 <field name="user_type" ref="account_type_income"/>
8735 <field name="parent_id" ref="pcg_778"/>
8738 <record id="pcg_7782" model="account.account.template">
8739 <field name="name">Lots</field>
8740 <field name="code">7782</field>
8741 <field name="type">other</field>
8742 <field name="user_type" ref="account_type_income"/>
8744 <field name="parent_id" ref="pcg_778"/>
8747 <record id="pcg_7783" model="account.account.template">
8748 <field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
8749 <field name="code">7783</field>
8750 <field name="type">other</field>
8751 <field name="user_type" ref="account_type_income"/>
8753 <field name="parent_id" ref="pcg_778"/>
8756 <record id="pcg_7788" model="account.account.template">
8757 <field name="name">Produits exceptionnels divers</field>
8758 <field name="code">7788</field>
8759 <field name="type">other</field>
8760 <field name="user_type" ref="account_type_income"/>
8762 <field name="parent_id" ref="pcg_778"/>
8765 <record id="pcg_78" model="account.account.template">
8766 <field name="name">Reprises sur amortissements, dépréciations et provisions</field>
8767 <field name="code">78</field>
8768 <field name="type">view</field>
8769 <field name="user_type" ref="account_type_view"/>
8771 <field name="parent_id" ref="pcg_Classe_7"/>
8774 <record id="pcg_781" model="account.account.template">
8775 <field name="name">Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)</field>
8776 <field name="code">781</field>
8777 <field name="type">other</field>
8778 <field name="user_type" ref="account_type_income"/>
8780 <field name="parent_id" ref="pcg_78"/>
8783 <record id="pcg_7811" model="account.account.template">
8784 <field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles </field>
8785 <field name="code">7811</field>
8786 <field name="type">other</field>
8787 <field name="user_type" ref="account_type_income"/>
8789 <field name="parent_id" ref="pcg_781"/>
8792 <record id="pcg_78111" model="account.account.template">
8793 <field name="name">Immobilisations incorporelles</field>
8794 <field name="code">78111</field>
8795 <field name="type">other</field>
8796 <field name="user_type" ref="account_type_income"/>
8798 <field name="parent_id" ref="pcg_7811"/>
8801 <record id="pcg_78112" model="account.account.template">
8802 <field name="name">Immobilisations corporelles</field>
8803 <field name="code">78112</field>
8804 <field name="type">other</field>
8805 <field name="user_type" ref="account_type_income"/>
8807 <field name="parent_id" ref="pcg_7811"/>
8810 <record id="pcg_7815" model="account.account.template">
8811 <field name="name">Reprises sur provisions d'exploitation</field>
8812 <field name="code">7815</field>
8813 <field name="type">other</field>
8814 <field name="user_type" ref="account_type_income"/>
8816 <field name="parent_id" ref="pcg_781"/>
8819 <record id="pcg_7816" model="account.account.template">
8820 <field name="name">Reprises sur dépréciations des immobilisations corporelles et incorporelles</field>
8821 <field name="code">7816</field>
8822 <field name="type">other</field>
8823 <field name="user_type" ref="account_type_income"/>
8825 <field name="parent_id" ref="pcg_781"/>
8828 <record id="pcg_78161" model="account.account.template">
8829 <field name="name">Immobilisations incorporelles</field>
8830 <field name="code">78161</field>
8831 <field name="type">other</field>
8832 <field name="user_type" ref="account_type_income"/>
8834 <field name="parent_id" ref="pcg_7816"/>
8837 <record id="pcg_78162" model="account.account.template">
8838 <field name="name">Immobilisations corporelles</field>
8839 <field name="code">78162</field>
8840 <field name="type">other</field>
8841 <field name="user_type" ref="account_type_income"/>
8843 <field name="parent_id" ref="pcg_7816"/>
8846 <record id="pcg_7817" model="account.account.template">
8847 <field name="name">Reprises sur dépréciations des actifs circulants</field>
8848 <field name="code">7817</field>
8849 <field name="type">other</field>
8850 <field name="user_type" ref="account_type_income"/>
8852 <field name="parent_id" ref="pcg_781"/>
8855 <record id="pcg_78173" model="account.account.template">
8856 <field name="name">Stocks et en-cours</field>
8857 <field name="code">78173</field>
8858 <field name="type">other</field>
8859 <field name="user_type" ref="account_type_income"/>
8861 <field name="parent_id" ref="pcg_7817"/>
8864 <record id="pcg_78174" model="account.account.template">
8865 <field name="name">Créances</field>
8866 <field name="code">78174</field>
8867 <field name="type">other</field>
8868 <field name="user_type" ref="account_type_income"/>
8870 <field name="parent_id" ref="pcg_7817"/>
8873 <record id="pcg_786" model="account.account.template">
8874 <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)</field>
8875 <field name="code">786</field>
8876 <field name="type">other</field>
8877 <field name="user_type" ref="account_type_income"/>
8879 <field name="parent_id" ref="pcg_78"/>
8882 <record id="pcg_7865" model="account.account.template">
8883 <field name="name">Reprises sur provisions financiers</field>
8884 <field name="code">7865</field>
8885 <field name="type">other</field>
8886 <field name="user_type" ref="account_type_income"/>
8888 <field name="parent_id" ref="pcg_786"/>
8891 <record id="pcg_7866" model="account.account.template">
8892 <field name="name">Reprises sur dépréciations des éléments financiers</field>
8893 <field name="code">7866</field>
8894 <field name="type">other</field>
8895 <field name="user_type" ref="account_type_income"/>
8897 <field name="parent_id" ref="pcg_786"/>
8900 <record id="pcg_78662" model="account.account.template">
8901 <field name="name">Immobilisations financières</field>
8902 <field name="code">78662</field>
8903 <field name="type">other</field>
8904 <field name="user_type" ref="account_type_income"/>
8906 <field name="parent_id" ref="pcg_7866"/>
8909 <record id="pcg_78665" model="account.account.template">
8910 <field name="name">Valeurs mobilières de placement</field>
8911 <field name="code">78665</field>
8912 <field name="type">other</field>
8913 <field name="user_type" ref="account_type_income"/>
8915 <field name="parent_id" ref="pcg_7866"/>
8918 <record id="pcg_787" model="account.account.template">
8919 <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)</field>
8920 <field name="code">787</field>
8921 <field name="type">other</field>
8922 <field name="user_type" ref="account_type_income"/>
8924 <field name="parent_id" ref="pcg_78"/>
8927 <record id="pcg_7872" model="account.account.template">
8928 <field name="name">Reprises sur provisions réglementées (immobilisations)</field>
8929 <field name="code">7872</field>
8930 <field name="type">other</field>
8931 <field name="user_type" ref="account_type_income"/>
8933 <field name="parent_id" ref="pcg_787"/>
8936 <record id="pcg_78725" model="account.account.template">
8937 <field name="name">Amortissements dérogatoires</field>
8938 <field name="code">78725</field>
8939 <field name="type">other</field>
8940 <field name="user_type" ref="account_type_income"/>
8942 <field name="parent_id" ref="pcg_7872"/>
8945 <record id="pcg_78726" model="account.account.template">
8946 <field name="name">Provision spéciale de réévaluation</field>
8947 <field name="code">78726</field>
8948 <field name="type">other</field>
8949 <field name="user_type" ref="account_type_income"/>
8951 <field name="parent_id" ref="pcg_7872"/>
8954 <record id="pcg_78727" model="account.account.template">
8955 <field name="name">Plus-values réinvesties</field>
8956 <field name="code">78727</field>
8957 <field name="type">other</field>
8958 <field name="user_type" ref="account_type_income"/>
8960 <field name="parent_id" ref="pcg_7872"/>
8963 <record id="pcg_7873" model="account.account.template">
8964 <field name="name">Reprises sur provisions réglementées (stocks) </field>
8965 <field name="code">7873</field>
8966 <field name="type">other</field>
8967 <field name="user_type" ref="account_type_income"/>
8969 <field name="parent_id" ref="pcg_787"/>
8972 <record id="pcg_7874" model="account.account.template">
8973 <field name="name">Reprises sur autres provisions réglementées </field>
8974 <field name="code">7874</field>
8975 <field name="type">other</field>
8976 <field name="user_type" ref="account_type_income"/>
8978 <field name="parent_id" ref="pcg_787"/>
8981 <record id="pcg_7875" model="account.account.template">
8982 <field name="name">Reprises sur provisions exceptionnelles</field>
8983 <field name="code">7875</field>
8984 <field name="type">other</field>
8985 <field name="user_type" ref="account_type_income"/>
8987 <field name="parent_id" ref="pcg_787"/>
8990 <record id="pcg_7876" model="account.account.template">
8991 <field name="name">Reprises pour dépréciations exceptionnelles</field>
8992 <field name="code">7876</field>
8993 <field name="type">other</field>
8994 <field name="user_type" ref="account_type_income"/>
8996 <field name="parent_id" ref="pcg_787"/>
8999 <record id="pcg_79" model="account.account.template">
9000 <field name="name">Transferts de charges</field>
9001 <field name="code">79</field>
9002 <field name="type">view</field>
9003 <field name="user_type" ref="account_type_view"/>
9005 <field name="parent_id" ref="pcg_Classe_7"/>
9008 <record id="pcg_791" model="account.account.template">
9009 <field name="name">Transferts de charges d'exploitation</field>
9010 <field name="code">791</field>
9011 <field name="type">other</field>
9012 <field name="user_type" ref="account_type_income"/>
9014 <field name="parent_id" ref="pcg_79"/>
9017 <record id="pcg_796" model="account.account.template">
9018 <field name="name">Transferts de charges financières</field>
9019 <field name="code">796</field>
9020 <field name="type">other</field>
9021 <field name="user_type" ref="account_type_income"/>
9023 <field name="parent_id" ref="pcg_79"/>
9026 <record id="pcg_797" model="account.account.template">
9027 <field name="name">Transferts de charges exceptionnelles</field>
9028 <field name="code">797</field>
9029 <field name="type">other</field>
9030 <field name="user_type" ref="account_type_income"/>
9032 <field name="parent_id" ref="pcg_79"/>
9035 <record id="pcg_Classe_8" model="account.account.template">
9036 <field name="name">Comptes spéciaux</field>
9037 <field name="code">Classes 8</field>
9038 <field name="type">view</field>
9039 <field name="user_type" ref="account_type_view"/>
9041 <field name="parent_id" ref="pcg_0"/>
9044 <record id="pcg_80" model="account.account.template">
9045 <field name="name">Engagements</field>
9046 <field name="code">80</field>
9047 <field name="type">view</field>
9048 <field name="user_type" ref="account_type_view"/>
9050 <field name="parent_id" ref="pcg_Classe_8"/>
9053 <record id="pcg_801" model="account.account.template">
9054 <field name="name">Engagements donnés par l'entité</field>
9055 <field name="code">801</field>
9056 <field name="type">other</field>
9057 <field name="user_type" ref="account_type_commitment"/>
9059 <field name="parent_id" ref="pcg_80"/>
9062 <record id="pcg_8011" model="account.account.template">
9063 <field name="name">Avals, cautions, garanties</field>
9064 <field name="code">8011</field>
9065 <field name="type">other</field>
9066 <field name="user_type" ref="account_type_commitment"/>
9068 <field name="parent_id" ref="pcg_801"/>
9071 <record id="pcg_8014" model="account.account.template">
9072 <field name="name">Effets circulant sous l'endos de l'entité</field>
9073 <field name="code">8014</field>
9074 <field name="type">other</field>
9075 <field name="user_type" ref="account_type_commitment"/>
9077 <field name="parent_id" ref="pcg_801"/>
9080 <record id="pcg_8016" model="account.account.template">
9081 <field name="name">Redevances crédit-bail restant à courir</field>
9082 <field name="code">8016</field>
9083 <field name="type">other</field>
9084 <field name="user_type" ref="account_type_commitment"/>
9086 <field name="parent_id" ref="pcg_801"/>
9089 <record id="pcg_80161" model="account.account.template">
9090 <field name="name">Crédit-bail mobilier</field>
9091 <field name="code">80161</field>
9092 <field name="type">other</field>
9093 <field name="user_type" ref="account_type_commitment"/>
9095 <field name="parent_id" ref="pcg_8016"/>
9098 <record id="pcg_80165" model="account.account.template">
9099 <field name="name">Crédit-bail immobilier</field>
9100 <field name="code">80165</field>
9101 <field name="type">other</field>
9102 <field name="user_type" ref="account_type_commitment"/>
9104 <field name="parent_id" ref="pcg_8016"/>
9107 <record id="pcg_8018" model="account.account.template">
9108 <field name="name">Autres engagements donnés</field>
9109 <field name="code">8018</field>
9110 <field name="type">other</field>
9111 <field name="user_type" ref="account_type_commitment"/>
9113 <field name="parent_id" ref="pcg_801"/>
9116 <record id="pcg_802" model="account.account.template">
9117 <field name="name">Engagements reçus par l'entité</field>
9118 <field name="code">802</field>
9119 <field name="type">other</field>
9120 <field name="user_type" ref="account_type_commitment"/>
9122 <field name="parent_id" ref="pcg_80"/>
9125 <record id="pcg_8021" model="account.account.template">
9126 <field name="name">Avals, cautions, garanties</field>
9127 <field name="code">8021</field>
9128 <field name="type">other</field>
9129 <field name="user_type" ref="account_type_commitment"/>
9131 <field name="parent_id" ref="pcg_802"/>
9134 <record id="pcg_8024" model="account.account.template">
9135 <field name="name">Créances escomptées non échues</field>
9136 <field name="code">8024</field>
9137 <field name="type">other</field>
9138 <field name="user_type" ref="account_type_commitment"/>
9140 <field name="parent_id" ref="pcg_802"/>
9143 <record id="pcg_8026" model="account.account.template">
9144 <field name="name">Engagements reçus pour utilisation en crédit-bail</field>
9145 <field name="code">8026</field>
9146 <field name="type">other</field>
9147 <field name="user_type" ref="account_type_commitment"/>
9149 <field name="parent_id" ref="pcg_802"/>
9152 <record id="pcg_80261" model="account.account.template">
9153 <field name="name">Crédit-bail mobilier</field>
9154 <field name="code">80261</field>
9155 <field name="type">other</field>
9156 <field name="user_type" ref="account_type_commitment"/>
9158 <field name="parent_id" ref="pcg_8026"/>
9161 <record id="pcg_80265" model="account.account.template">
9162 <field name="name">Crédit-bail immobilier</field>
9163 <field name="code">80265</field>
9164 <field name="type">other</field>
9165 <field name="user_type" ref="account_type_commitment"/>
9167 <field name="parent_id" ref="pcg_8026"/>
9170 <record id="pcg_8028" model="account.account.template">
9171 <field name="name">Autres engagements reçus</field>
9172 <field name="code">8028</field>
9173 <field name="type">other</field>
9174 <field name="user_type" ref="account_type_commitment"/>
9176 <field name="parent_id" ref="pcg_802"/>
9179 <record id="pcg_809" model="account.account.template">
9180 <field name="name">Contrepartie des engagements</field>
9181 <field name="code">809</field>
9182 <field name="type">view</field>
9183 <field name="user_type" ref="account_type_view"/>
9185 <field name="parent_id" ref="pcg_80"/>
9188 <record id="pcg_8091" model="account.account.template">
9189 <field name="name">Contrepartie 801</field>
9190 <field name="code">8091</field>
9191 <field name="type">other</field>
9192 <field name="user_type" ref="account_type_commitment"/>
9194 <field name="parent_id" ref="pcg_809"/>
9197 <record id="pcg_8092" model="account.account.template">
9198 <field name="name">Contrepartie 802</field>
9199 <field name="code">8092</field>
9200 <field name="type">other</field>
9201 <field name="user_type" ref="account_type_commitment"/>
9203 <field name="parent_id" ref="pcg_809"/>
9206 <record id="pcg_88" model="account.account.template">
9207 <field name="name">Résultats en instance d'affectation</field>
9208 <field name="code">88</field>
9209 <field name="type">view</field>
9210 <field name="user_type" ref="account_type_view"/>
9212 <field name="parent_id" ref="pcg_Classe_8"/>
9215 <record id="pcg_89" model="account.account.template">
9216 <field name="name">Bilan</field>
9217 <field name="code">89</field>
9218 <field name="type">view</field>
9219 <field name="user_type" ref="account_type_view"/>
9221 <field name="parent_id" ref="pcg_Classe_8"/>
9224 <record id="pcg_890" model="account.account.template">
9225 <field name="name">Bilan d'ouverture</field>
9226 <field name="code">890</field>
9227 <field name="type">other</field>
9228 <field name="user_type" ref="account_type_special"/>
9230 <field name="parent_id" ref="pcg_89"/>
9233 <record id="pcg_891" model="account.account.template">
9234 <field name="name">Bilan de clôture</field>
9235 <field name="code">891</field>
9236 <field name="type">other</field>
9237 <field name="user_type" ref="account_type_special"/>
9239 <field name="parent_id" ref="pcg_89"/>
9243 <!-- <record model="ir.property" id="account.property_account_receivable">
9244 <field name="value" eval="'account.account,'+str(ref('account.a_recv'))"/>
9247 <record model="ir.property" id="account.property_account_payable">
9248 <field name="value" eval="'account.account,'+str(ref('account.a_pay'))"/>
9251 <record model="ir.property" id="account.property_account_expense_categ">
9252 <field name="value" eval="'account.account,'+str(ref('account.a_expense'))"/>
9255 <record model="ir.property" id="account.property_account_income_categ">
9256 <field name="value" eval="'account.account,'+str(ref('account.a_sale'))"/>
9259 <record model="account.journal" id="l10n_fr.opening_journal">
9260 <field name="default_debit_account_id" ref="pcg_890"/>
9261 <field name="default_credit_account_id" ref="pcg_890"/>
9264 <record model="account.journal" id="l10n_fr.closing_journal">
9265 <field name="default_debit_account_id" ref="pcg_891"/>
9266 <field name="default_credit_account_id" ref="pcg_891"/>
9269 <record model="ir.values" id="l10n_fr.pl_credit">
9270 <field name="name">pl_credit</field>
9271 <field name="key">default</field>
9272 <field name="key2" eval="None"/>
9273 <field name="object" eval="False"/>
9274 <field name="model">wizard.l10n.fr.fiscalyear.close</field>
9275 <field name="value" eval="'I'+str(ref('pcg_120'))+chr(10)+'.'"/>
9278 <record model="ir.values" id="l10n_fr.pl_debit">
9279 <field name="name">pl_debit</field>
9280 <field name="key">default</field>
9281 <field name="key2" eval="None"/>
9282 <field name="object" eval="False"/>
9283 <field name="model">wizard.l10n.fr.fiscalyear.close</field>
9284 <field name="value" eval="'I'+str(ref('pcg_129'))+chr(10)+'.'"/>