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
12 Utilise les 'account types' de addons/account/data/data_account_type.xml
16 <!-- Account Templates -->
17 <record id="pcg_0" model="account.account.template">
18 <field name="name">Plan Comptable Général</field>
19 <field name="code">0</field>
20 <field name="type">view</field>
21 <field name="user_type" ref="account.data_account_type_view"/>
24 <record id="pcg_Classes_1_a_5" model="account.account.template">
25 <field name="name">Comptes de bilan</field>
26 <field name="code">Classes 1 à 5</field>
27 <field name="type">view</field>
28 <field name="user_type" ref="account.data_account_type_view"/>
29 <field name="parent_id" ref="pcg_0"/>
32 <record id="pcg_Classe_1" model="account.account.template">
33 <field name="name">Comptes de capitaux</field>
34 <field name="code">Classe 1</field>
35 <field name="type">view</field>
36 <field name="user_type" ref="account.data_account_type_view"/>
37 <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field>
38 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
41 <record id="pcg_10" model="account.account.template">
42 <field name="name">Capital et réserves</field>
43 <field name="code">10</field>
44 <field name="type">view</field>
45 <field name="user_type" ref="account.data_account_type_view"/>
46 <field name="parent_id" ref="pcg_Classe_1"/>
49 <record id="pcg_101" model="account.account.template">
50 <field name="name">Capital</field>
51 <field name="code">101</field>
52 <field name="type">view</field>
53 <field name="user_type" ref="account.data_account_type_view"/>
54 <field name="note">Capital pour sociétés de type (SARL, SA). Pour une EI utiliser le compte 108</field>
55 <field name="parent_id" ref="pcg_10"/>
58 <record id="pcg_1011" model="account.account.template">
59 <field name="name">Capital souscrit - non appelé</field>
60 <field name="code">1011</field>
61 <field name="type">other</field>
62 <field name="user_type" ref="account.data_account_type_liability"/>
63 <field name="parent_id" ref="pcg_101"/>
66 <record id="pcg_1012" model="account.account.template">
67 <field name="name">Capital souscrit - appelé non versé</field>
68 <field name="code">1012</field>
69 <field name="type">other</field>
70 <field name="user_type" ref="account.data_account_type_liability"/>
71 <field name="parent_id" ref="pcg_101"/>
74 <record id="pcg_1013" model="account.account.template">
75 <field name="name">Capital souscrit - appelé versé</field>
76 <field name="code">1013</field>
77 <field name="type">view</field>
78 <field name="user_type" ref="account.data_account_type_view"/>
79 <field name="parent_id" ref="pcg_101"/>
82 <record id="pcg_10131" model="account.account.template">
83 <field name="name">Capital non amorti</field>
84 <field name="code">10131</field>
85 <field name="type">other</field>
86 <field name="user_type" ref="account.data_account_type_liability"/>
87 <field name="parent_id" ref="pcg_1013"/>
90 <record id="pcg_10132" model="account.account.template">
91 <field name="name">Capital amorti</field>
92 <field name="code">10132</field>
93 <field name="type">other</field>
94 <field name="user_type" ref="account.data_account_type_liability"/>
95 <field name="parent_id" ref="pcg_1013"/>
98 <record id="pcg_1018" model="account.account.template">
99 <field name="name">Capital souscrit soumis à des réglementations particulières</field>
100 <field name="code">1018</field>
101 <field name="type">other</field>
102 <field name="user_type" ref="account.data_account_type_liability"/>
103 <field name="parent_id" ref="pcg_101"/>
106 <record id="pcg_104" model="account.account.template">
107 <field name="name">Primes liées au capital social</field>
108 <field name="code">104</field>
109 <field name="type">view</field>
110 <field name="user_type" ref="account.data_account_type_view"/>
111 <field name="parent_id" ref="pcg_10"/>
114 <record id="pcg_1041" model="account.account.template">
115 <field name="name">Primes d'émission</field>
116 <field name="code">1041</field>
117 <field name="type">other</field>
118 <field name="user_type" ref="account.data_account_type_liability"/>
119 <field name="parent_id" ref="pcg_104"/>
122 <record id="pcg_1042" model="account.account.template">
123 <field name="name">Primes de fusion</field>
124 <field name="code">1042</field>
125 <field name="type">other</field>
126 <field name="user_type" ref="account.data_account_type_liability"/>
127 <field name="parent_id" ref="pcg_104"/>
130 <record id="pcg_1043" model="account.account.template">
131 <field name="name">Primes d'apport</field>
132 <field name="code">1043</field>
133 <field name="type">other</field>
134 <field name="user_type" ref="account.data_account_type_liability"/>
135 <field name="parent_id" ref="pcg_104"/>
138 <record id="pcg_1044" model="account.account.template">
139 <field name="name">Primes de conversion d'obligations en actions</field>
140 <field name="code">1044</field>
141 <field name="type">other</field>
142 <field name="user_type" ref="account.data_account_type_liability"/>
143 <field name="parent_id" ref="pcg_104"/>
146 <record id="pcg_1045" model="account.account.template">
147 <field name="name">Bons de souscription d'actions</field>
148 <field name="code">1045</field>
149 <field name="type">other</field>
150 <field name="user_type" ref="account.data_account_type_liability"/>
151 <field name="parent_id" ref="pcg_104"/>
154 <record id="pcg_105" model="account.account.template">
155 <field name="name">Écarts de réévaluation</field>
156 <field name="code">105</field>
157 <field name="type">view</field>
158 <field name="user_type" ref="account.data_account_type_view"/>
159 <field name="parent_id" ref="pcg_10"/>
162 <record id="pcg_1051" model="account.account.template">
163 <field name="name">Réserve spéciale de réévaluation</field>
164 <field name="code">1051</field>
165 <field name="type">other</field>
166 <field name="user_type" ref="account.data_account_type_liability"/>
167 <field name="parent_id" ref="pcg_105"/>
170 <record id="pcg_1052" model="account.account.template">
171 <field name="name">Écart de réévaluation libre</field>
172 <field name="code">1052</field>
173 <field name="type">other</field>
174 <field name="user_type" ref="account.data_account_type_liability"/>
175 <field name="parent_id" ref="pcg_105"/>
178 <record id="pcg_1053" model="account.account.template">
179 <field name="name">Réserve de réévaluation</field>
180 <field name="code">1053</field>
181 <field name="type">other</field>
182 <field name="user_type" ref="account.data_account_type_liability"/>
183 <field name="parent_id" ref="pcg_105"/>
186 <record id="pcg_1055" model="account.account.template">
187 <field name="name">Écarts de réévaluation (autres opérations légales)</field>
188 <field name="code">1055</field>
189 <field name="type">other</field>
190 <field name="user_type" ref="account.data_account_type_liability"/>
191 <field name="parent_id" ref="pcg_105"/>
194 <record id="pcg_1057" model="account.account.template">
195 <field name="name">Autres écarts de réévaluation en France</field>
196 <field name="code">1057</field>
197 <field name="type">other</field>
198 <field name="user_type" ref="account.data_account_type_liability"/>
199 <field name="parent_id" ref="pcg_105"/>
202 <record id="pcg_1058" model="account.account.template">
203 <field name="name">Autres écarts de réévaluation à l'étranger</field>
204 <field name="code">1058</field>
205 <field name="type">other</field>
206 <field name="user_type" ref="account.data_account_type_liability"/>
207 <field name="parent_id" ref="pcg_105"/>
210 <record id="pcg_106" model="account.account.template">
211 <field name="name">Réserves</field>
212 <field name="code">106</field>
213 <field name="type">view</field>
214 <field name="user_type" ref="account.data_account_type_view"/>
215 <field name="parent_id" ref="pcg_10"/>
218 <record id="pcg_1061" model="account.account.template">
219 <field name="name">Réserve légale</field>
220 <field name="code">1061</field>
221 <field name="type">view</field>
222 <field name="user_type" ref="account.data_account_type_view"/>
223 <field name="parent_id" ref="pcg_106"/>
226 <record id="pcg_10611" model="account.account.template">
227 <field name="name">Réserve légale proprement dite</field>
228 <field name="code">10611</field>
229 <field name="type">other</field>
230 <field name="user_type" ref="account.data_account_type_liability"/>
231 <field name="parent_id" ref="pcg_1061"/>
234 <record id="pcg_10612" model="account.account.template">
235 <field name="name">Plus-values nettes à long terme</field>
236 <field name="code">10612</field>
237 <field name="type">other</field>
238 <field name="user_type" ref="account.data_account_type_liability"/>
239 <field name="parent_id" ref="pcg_1061"/>
242 <record id="pcg_1062" model="account.account.template">
243 <field name="name">Réserves indisponibles</field>
244 <field name="code">1062</field>
245 <field name="type">other</field>
246 <field name="user_type" ref="account.data_account_type_liability"/>
247 <field name="parent_id" ref="pcg_106"/>
250 <record id="pcg_1063" model="account.account.template">
251 <field name="name">Réserves statutaires ou contractuelles</field>
252 <field name="code">1063</field>
253 <field name="type">other</field>
254 <field name="user_type" ref="account.data_account_type_liability"/>
255 <field name="parent_id" ref="pcg_106"/>
258 <record id="pcg_1064" model="account.account.template">
259 <field name="name">Réserves réglementées</field>
260 <field name="code">1064</field>
261 <field name="type">view</field>
262 <field name="user_type" ref="account.data_account_type_view"/>
263 <field name="parent_id" ref="pcg_106"/>
266 <record id="pcg_10641" model="account.account.template">
267 <field name="name">Plus-values nettes à long terme</field>
268 <field name="code">10641</field>
269 <field name="type">other</field>
270 <field name="user_type" ref="account.data_account_type_liability"/>
271 <field name="parent_id" ref="pcg_1064"/>
274 <record id="pcg_10643" model="account.account.template">
275 <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
276 <field name="code">10643</field>
277 <field name="type">other</field>
278 <field name="user_type" ref="account.data_account_type_liability"/>
279 <field name="parent_id" ref="pcg_1064"/>
282 <record id="pcg_10648" model="account.account.template">
283 <field name="name">Autres réserves réglementées</field>
284 <field name="code">10648</field>
285 <field name="type">other</field>
286 <field name="user_type" ref="account.data_account_type_liability"/>
287 <field name="parent_id" ref="pcg_1064"/>
290 <record id="pcg_1068" model="account.account.template">
291 <field name="name">Autres réserves</field>
292 <field name="code">1068</field>
293 <field name="type">view</field>
294 <field name="user_type" ref="account.data_account_type_view"/>
295 <field name="parent_id" ref="pcg_106"/>
298 <record id="pcg_10681" model="account.account.template">
299 <field name="name">Réserve de propre assureur</field>
300 <field name="code">10681</field>
301 <field name="type">other</field>
302 <field name="user_type" ref="account.data_account_type_liability"/>
303 <field name="parent_id" ref="pcg_1068"/>
306 <record id="pcg_10688" model="account.account.template">
307 <field name="name">Réserves diverses</field>
308 <field name="code">10688</field>
309 <field name="type">other</field>
310 <field name="user_type" ref="account.data_account_type_liability"/>
311 <field name="parent_id" ref="pcg_1068"/>
314 <record id="pcg_107" model="account.account.template">
315 <field name="name">Écarts d'équivalence</field>
316 <field name="code">107</field>
317 <field name="type">other</field>
318 <field name="user_type" ref="account.data_account_type_liability"/>
319 <field name="parent_id" ref="pcg_10"/>
322 <record id="pcg_108" model="account.account.template">
323 <field name="name">Compte de l'exploitant</field>
324 <field name="code">108</field>
325 <field name="type">other</field>
326 <field name="user_type" ref="account.data_account_type_liability"/>
327 <field name="note">Capital pour une Entreprise Individuelle</field>
328 <field name="parent_id" ref="pcg_10"/>
331 <record id="pcg_109" model="account.account.template">
332 <field name="name">Actionnaires: capital souscrit - non appelé</field>
333 <field name="code">109</field>
334 <field name="type">other</field>
335 <field name="user_type" ref="account.data_account_type_asset"/>
336 <field name="parent_id" ref="pcg_10"/>
339 <record id="pcg_11" model="account.account.template">
340 <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
341 <field name="code">11</field>
342 <field name="type">view</field>
343 <field name="user_type" ref="account.data_account_type_view"/>
344 <field name="parent_id" ref="pcg_Classe_1"/>
347 <record id="pcg_110" model="account.account.template">
348 <field name="name">Report à nouveau (solde créditeur)</field>
349 <field name="code">110</field>
350 <field name="type">other</field>
351 <field name="user_type" ref="account.data_account_type_liability"/>
352 <field name="parent_id" ref="pcg_11"/>
355 <record id="pcg_119" model="account.account.template">
356 <field name="name">Report à nouveau (solde débiteur)</field>
357 <field name="code">119</field>
358 <field name="type">other</field>
359 <field name="user_type" ref="account.data_account_type_liability"/>
360 <field name="parent_id" ref="pcg_11"/>
363 <record id="pcg_12" model="account.account.template">
364 <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
365 <field name="code">12</field>
366 <field name="type">view</field>
367 <field name="user_type" ref="account.data_account_type_view"/>
368 <field name="parent_id" ref="pcg_Classe_1"/>
371 <record id="pcg_120" model="account.account.template">
372 <field name="name">Résultat de l'exercice (bénéfice)</field>
373 <field name="code">120</field>
374 <field name="type">other</field>
375 <field name="user_type" ref="account.data_account_type_liability"/>
376 <field name="parent_id" ref="pcg_12"/>
379 <record id="pcg_129" model="account.account.template">
380 <field name="name">Résultat de l'exercice (perte)</field>
381 <field name="code">129</field>
382 <field name="type">other</field>
383 <field name="user_type" ref="account.data_account_type_liability"/>
384 <field name="parent_id" ref="pcg_12"/>
387 <record id="pcg_13" model="account.account.template">
388 <field name="name">Subventions d'investissement</field>
389 <field name="code">13</field>
390 <field name="type">view</field>
391 <field name="user_type" ref="account.data_account_type_view"/>
392 <field name="parent_id" ref="pcg_Classe_1"/>
395 <record id="pcg_131" model="account.account.template">
396 <field name="name">Subventions d'équipement</field>
397 <field name="code">131</field>
398 <field name="type">view</field>
399 <field name="user_type" ref="account.data_account_type_view"/>
400 <field name="parent_id" ref="pcg_13"/>
403 <record id="pcg_1311" model="account.account.template">
404 <field name="name">État</field>
405 <field name="code">1311</field>
406 <field name="type">other</field>
407 <field name="user_type" ref="account.data_account_type_liability"/>
408 <field name="parent_id" ref="pcg_131"/>
411 <record id="pcg_1312" model="account.account.template">
412 <field name="name">Régions</field>
413 <field name="code">1312</field>
414 <field name="type">other</field>
415 <field name="user_type" ref="account.data_account_type_liability"/>
416 <field name="parent_id" ref="pcg_131"/>
419 <record id="pcg_1313" model="account.account.template">
420 <field name="name">Départements</field>
421 <field name="code">1313</field>
422 <field name="type">other</field>
423 <field name="user_type" ref="account.data_account_type_liability"/>
424 <field name="parent_id" ref="pcg_131"/>
427 <record id="pcg_1314" model="account.account.template">
428 <field name="name">Communes</field>
429 <field name="code">1314</field>
430 <field name="type">other</field>
431 <field name="user_type" ref="account.data_account_type_liability"/>
432 <field name="parent_id" ref="pcg_131"/>
435 <record id="pcg_1315" model="account.account.template">
436 <field name="name">Collectivités publiques</field>
437 <field name="code">1315</field>
438 <field name="type">other</field>
439 <field name="user_type" ref="account.data_account_type_liability"/>
440 <field name="parent_id" ref="pcg_131"/>
443 <record id="pcg_1316" model="account.account.template">
444 <field name="name">Entreprises publiques</field>
445 <field name="code">1316</field>
446 <field name="type">other</field>
447 <field name="user_type" ref="account.data_account_type_liability"/>
448 <field name="parent_id" ref="pcg_131"/>
451 <record id="pcg_1317" model="account.account.template">
452 <field name="name">Entreprises et organismes privés</field>
453 <field name="code">1317</field>
454 <field name="type">other</field>
455 <field name="user_type" ref="account.data_account_type_liability"/>
456 <field name="parent_id" ref="pcg_131"/>
459 <record id="pcg_1318" model="account.account.template">
460 <field name="name">Autres</field>
461 <field name="code">1318</field>
462 <field name="type">other</field>
463 <field name="user_type" ref="account.data_account_type_liability"/>
464 <field name="parent_id" ref="pcg_131"/>
467 <record id="pcg_138" model="account.account.template">
468 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 131)</field>
469 <field name="code">138</field>
470 <field name="type">other</field>
471 <field name="user_type" ref="account.data_account_type_liability"/>
472 <field name="parent_id" ref="pcg_13"/>
475 <record id="pcg_139" model="account.account.template">
476 <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
477 <field name="code">139</field>
478 <field name="type">view</field>
479 <field name="user_type" ref="account.data_account_type_view"/>
480 <field name="parent_id" ref="pcg_13"/>
483 <record id="pcg_1391" model="account.account.template">
484 <field name="name">Subventions d'équipement</field>
485 <field name="code">1391</field>
486 <field name="type">view</field>
487 <field name="user_type" ref="account.data_account_type_view"/>
488 <field name="parent_id" ref="pcg_139"/>
491 <record id="pcg_13911" model="account.account.template">
492 <field name="name">Etat</field>
493 <field name="code">13911</field>
494 <field name="type">other</field>
495 <field name="user_type" ref="account.data_account_type_liability"/>
496 <field name="parent_id" ref="pcg_1391"/>
499 <record id="pcg_13912" model="account.account.template">
500 <field name="name">Régions</field>
501 <field name="code">13912</field>
502 <field name="type">other</field>
503 <field name="user_type" ref="account.data_account_type_liability"/>
504 <field name="parent_id" ref="pcg_1391"/>
507 <record id="pcg_13913" model="account.account.template">
508 <field name="name">Départements</field>
509 <field name="code">13913</field>
510 <field name="type">other</field>
511 <field name="user_type" ref="account.data_account_type_liability"/>
512 <field name="parent_id" ref="pcg_1391"/>
515 <record id="pcg_13914" model="account.account.template">
516 <field name="name">Communes</field>
517 <field name="code">13914</field>
518 <field name="type">other</field>
519 <field name="user_type" ref="account.data_account_type_liability"/>
520 <field name="parent_id" ref="pcg_1391"/>
523 <record id="pcg_13915" model="account.account.template">
524 <field name="name">Collectivités publiques</field>
525 <field name="code">13915</field>
526 <field name="type">other</field>
527 <field name="user_type" ref="account.data_account_type_liability"/>
528 <field name="parent_id" ref="pcg_1391"/>
531 <record id="pcg_13916" model="account.account.template">
532 <field name="name">Entreprises publiques</field>
533 <field name="code">13916</field>
534 <field name="type">other</field>
535 <field name="user_type" ref="account.data_account_type_liability"/>
536 <field name="parent_id" ref="pcg_1391"/>
539 <record id="pcg_13917" model="account.account.template">
540 <field name="name">Entreprises et organismes privés </field>
541 <field name="code">13917</field>
542 <field name="type">other</field>
543 <field name="user_type" ref="account.data_account_type_liability"/>
544 <field name="parent_id" ref="pcg_1391"/>
547 <record id="pcg_13918" model="account.account.template">
548 <field name="name">Autres</field>
549 <field name="code">13918</field>
550 <field name="type">other</field>
551 <field name="user_type" ref="account.data_account_type_liability"/>
552 <field name="parent_id" ref="pcg_1391"/>
555 <record id="pcg_1398" model="account.account.template">
556 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 1391)</field>
557 <field name="code">1398</field>
558 <field name="type">other</field>
559 <field name="user_type" ref="account.data_account_type_liability"/>
560 <field name="parent_id" ref="pcg_139"/>
563 <record id="pcg_14" model="account.account.template">
564 <field name="name">Provisions réglementées</field>
565 <field name="code">14</field>
566 <field name="type">view</field>
567 <field name="user_type" ref="account.data_account_type_view"/>
568 <field name="parent_id" ref="pcg_Classe_1"/>
571 <record id="pcg_142" model="account.account.template">
572 <field name="name">Provisions réglementées relatives aux immobilisations</field>
573 <field name="code">142</field>
574 <field name="type">view</field>
575 <field name="user_type" ref="account.data_account_type_view"/>
576 <field name="parent_id" ref="pcg_14"/>
579 <record id="pcg_1423" model="account.account.template">
580 <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
581 <field name="code">1423</field>
582 <field name="type">other</field>
583 <field name="user_type" ref="account.data_account_type_liability"/>
584 <field name="parent_id" ref="pcg_142"/>
587 <record id="pcg_1424" model="account.account.template">
588 <field name="name">Provisions pour investissement (participation des salariés)</field>
589 <field name="code">1424</field>
590 <field name="type">other</field>
591 <field name="user_type" ref="account.data_account_type_liability"/>
592 <field name="parent_id" ref="pcg_142"/>
595 <record id="pcg_143" model="account.account.template">
596 <field name="name">Provisions réglementées relatives aux stocks</field>
597 <field name="code">143</field>
598 <field name="type">view</field>
599 <field name="user_type" ref="account.data_account_type_view"/>
600 <field name="parent_id" ref="pcg_14"/>
603 <record id="pcg_1431" model="account.account.template">
604 <field name="name">Hausse des prix</field>
605 <field name="code">1431</field>
606 <field name="type">other</field>
607 <field name="user_type" ref="account.data_account_type_liability"/>
608 <field name="parent_id" ref="pcg_143"/>
611 <record id="pcg_1432" model="account.account.template">
612 <field name="name">Fluctuation des cours</field>
613 <field name="code">1432</field>
614 <field name="type">other</field>
615 <field name="user_type" ref="account.data_account_type_liability"/>
616 <field name="parent_id" ref="pcg_143"/>
619 <record id="pcg_144" model="account.account.template">
620 <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
621 <field name="code">144</field>
622 <field name="type">other</field>
623 <field name="user_type" ref="account.data_account_type_liability"/>
624 <field name="parent_id" ref="pcg_14"/>
627 <record id="pcg_145" model="account.account.template">
628 <field name="name">Amortissements dérogatoires</field>
629 <field name="code">145</field>
630 <field name="type">other</field>
631 <field name="user_type" ref="account.data_account_type_liability"/>
632 <field name="parent_id" ref="pcg_14"/>
635 <record id="pcg_146" model="account.account.template">
636 <field name="name">Provision spéciale de réévaluation</field>
637 <field name="code">146</field>
638 <field name="type">other</field>
639 <field name="user_type" ref="account.data_account_type_liability"/>
640 <field name="parent_id" ref="pcg_14"/>
643 <record id="pcg_147" model="account.account.template">
644 <field name="name">Plus-values réinvesties</field>
645 <field name="code">147</field>
646 <field name="type">other</field>
647 <field name="user_type" ref="account.data_account_type_liability"/>
648 <field name="parent_id" ref="pcg_14"/>
651 <record id="pcg_148" model="account.account.template">
652 <field name="name">Autres provisions réglementées</field>
653 <field name="code">148</field>
654 <field name="type">other</field>
655 <field name="user_type" ref="account.data_account_type_liability"/>
656 <field name="parent_id" ref="pcg_14"/>
659 <record id="pcg_15" model="account.account.template">
660 <field name="name">Provisions</field>
661 <field name="code">15</field>
662 <field name="type">view</field>
663 <field name="user_type" ref="account.data_account_type_view"/>
664 <field name="parent_id" ref="pcg_Classe_1"/>
667 <record id="pcg_151" model="account.account.template">
668 <field name="name">Provisions pour risques</field>
669 <field name="code">151</field>
670 <field name="type">view</field>
671 <field name="user_type" ref="account.data_account_type_view"/>
672 <field name="parent_id" ref="pcg_15"/>
675 <record id="pcg_1511" model="account.account.template">
676 <field name="name">Provisions pour litiges</field>
677 <field name="code">1511</field>
678 <field name="type">other</field>
679 <field name="user_type" ref="account.data_account_type_liability"/>
680 <field name="parent_id" ref="pcg_151"/>
683 <record id="pcg_1512" model="account.account.template">
684 <field name="name">Provisions pour garanties données aux clients</field>
685 <field name="code">1512</field>
686 <field name="type">other</field>
687 <field name="user_type" ref="account.data_account_type_liability"/>
688 <field name="parent_id" ref="pcg_151"/>
691 <record id="pcg_1513" model="account.account.template">
692 <field name="name">Provisions pour pertes sur marchés à terme</field>
693 <field name="code">1513</field>
694 <field name="type">other</field>
695 <field name="user_type" ref="account.data_account_type_liability"/>
696 <field name="parent_id" ref="pcg_151"/>
699 <record id="pcg_1514" model="account.account.template">
700 <field name="name">Provisions pour amendes et pénalités</field>
701 <field name="code">1514</field>
702 <field name="type">other</field>
703 <field name="user_type" ref="account.data_account_type_liability"/>
704 <field name="parent_id" ref="pcg_151"/>
707 <record id="pcg_1515" model="account.account.template">
708 <field name="name">Provisions pour pertes de change</field>
709 <field name="code">1515</field>
710 <field name="type">other</field>
711 <field name="user_type" ref="account.data_account_type_liability"/>
712 <field name="parent_id" ref="pcg_151"/>
715 <record id="pcg_1516" model="account.account.template">
716 <field name="name">Provisions pour pertes sur contrats</field>
717 <field name="code">1516</field>
718 <field name="type">other</field>
719 <field name="user_type" ref="account.data_account_type_liability"/>
720 <field name="parent_id" ref="pcg_151"/>
723 <record id="pcg_1518" model="account.account.template">
724 <field name="name">Autres provisions pour risques</field>
725 <field name="code">1518</field>
726 <field name="type">other</field>
727 <field name="user_type" ref="account.data_account_type_liability"/>
728 <field name="parent_id" ref="pcg_151"/>
731 <record id="pcg_153" model="account.account.template">
732 <field name="name">Provisions pour pensions et obligations similaires</field>
733 <field name="code">153</field>
734 <field name="type">other</field>
735 <field name="user_type" ref="account.data_account_type_liability"/>
736 <field name="parent_id" ref="pcg_15"/>
739 <record id="pcg_154" model="account.account.template">
740 <field name="name">Provisions pour restructurations</field>
741 <field name="code">154</field>
742 <field name="type">other</field>
743 <field name="user_type" ref="account.data_account_type_liability"/>
744 <field name="parent_id" ref="pcg_15"/>
747 <record id="pcg_155" model="account.account.template">
748 <field name="name">Provisions pour impôts</field>
749 <field name="code">155</field>
750 <field name="type">other</field>
751 <field name="user_type" ref="account.data_account_type_liability"/>
752 <field name="parent_id" ref="pcg_15"/>
755 <record id="pcg_156" model="account.account.template">
756 <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
757 <field name="code">156</field>
758 <field name="type">other</field>
759 <field name="user_type" ref="account.data_account_type_liability"/>
760 <field name="parent_id" ref="pcg_15"/>
763 <record id="pcg_157" model="account.account.template">
764 <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
765 <field name="code">157</field>
766 <field name="type">view</field>
767 <field name="user_type" ref="account.data_account_type_view"/>
768 <field name="parent_id" ref="pcg_15"/>
771 <record id="pcg_1572" model="account.account.template">
772 <field name="name">Provisions pour gros entretien ou grandes révisions </field>
773 <field name="code">1572</field>
774 <field name="type">other</field>
775 <field name="user_type" ref="account.data_account_type_liability"/>
776 <field name="parent_id" ref="pcg_157"/>
779 <record id="pcg_158" model="account.account.template">
780 <field name="name">Autres provisions pour charges</field>
781 <field name="code">158</field>
782 <field name="type">view</field>
783 <field name="user_type" ref="account.data_account_type_view"/>
784 <field name="parent_id" ref="pcg_15"/>
787 <record id="pcg_1581" model="account.account.template">
788 <field name="name">Provisions pour remises en état</field>
789 <field name="code">1581</field>
790 <field name="type">other</field>
791 <field name="user_type" ref="account.data_account_type_liability"/>
792 <field name="parent_id" ref="pcg_158"/>
795 <record id="pcg_16" model="account.account.template">
796 <field name="name">Emprunts et dettes assimilées</field>
797 <field name="code">16</field>
798 <field name="type">view</field>
799 <field name="user_type" ref="account.data_account_type_view"/>
800 <field name="parent_id" ref="pcg_Classe_1"/>
803 <record id="pcg_161" model="account.account.template">
804 <field name="name">Emprunts obligataires convertibles</field>
805 <field name="code">161</field>
806 <field name="type">other</field>
807 <field name="user_type" ref="account.data_account_type_liability"/>
808 <field name="parent_id" ref="pcg_16"/>
811 <record id="pcg_163" model="account.account.template">
812 <field name="name">Autres emprunts obligataires </field>
813 <field name="code">163</field>
814 <field name="type">other</field>
815 <field name="user_type" ref="account.data_account_type_liability"/>
816 <field name="parent_id" ref="pcg_16"/>
819 <record id="pcg_164" model="account.account.template">
820 <field name="name">Emprunts auprès des établissements de crédit</field>
821 <field name="code">164</field>
822 <field name="type">other</field>
823 <field name="user_type" ref="account.data_account_type_liability"/>
824 <field name="parent_id" ref="pcg_16"/>
827 <record id="pcg_165" model="account.account.template">
828 <field name="name">Dépôts et cautionnements reçus</field>
829 <field name="code">165</field>
830 <field name="type">view</field>
831 <field name="user_type" ref="account.data_account_type_view"/>
832 <field name="parent_id" ref="pcg_16"/>
835 <record id="pcg_1651" model="account.account.template">
836 <field name="name">Dépôts</field>
837 <field name="code">1651</field>
838 <field name="type">other</field>
839 <field name="user_type" ref="account.data_account_type_liability"/>
840 <field name="parent_id" ref="pcg_165"/>
843 <record id="pcg_1655" model="account.account.template">
844 <field name="name">Cautionnements</field>
845 <field name="code">1655</field>
846 <field name="type">other</field>
847 <field name="user_type" ref="account.data_account_type_liability"/>
848 <field name="parent_id" ref="pcg_165"/>
851 <record id="pcg_166" model="account.account.template">
852 <field name="name">Participation des salariés aux résultats</field>
853 <field name="code">166</field>
854 <field name="type">view</field>
855 <field name="user_type" ref="account.data_account_type_view"/>
856 <field name="parent_id" ref="pcg_16"/>
859 <record id="pcg_1661" model="account.account.template">
860 <field name="name">Comptes bloqués</field>
861 <field name="code">1661</field>
862 <field name="type">other</field>
863 <field name="user_type" ref="account.data_account_type_liability"/>
864 <field name="parent_id" ref="pcg_166"/>
867 <record id="pcg_1662" model="account.account.template">
868 <field name="name">Fonds de participation</field>
869 <field name="code">1662</field>
870 <field name="type">other</field>
871 <field name="user_type" ref="account.data_account_type_liability"/>
872 <field name="parent_id" ref="pcg_166"/>
875 <record id="pcg_167" model="account.account.template">
876 <field name="name">Emprunts et dettes assortis de conditions particulières</field>
877 <field name="code">167</field>
878 <field name="type">view</field>
879 <field name="user_type" ref="account.data_account_type_view"/>
880 <field name="parent_id" ref="pcg_16"/>
883 <record id="pcg_1671" model="account.account.template">
884 <field name="name">Emissions de titres participatifs</field>
885 <field name="code">1671</field>
886 <field name="type">other</field>
887 <field name="user_type" ref="account.data_account_type_liability"/>
888 <field name="parent_id" ref="pcg_167"/>
891 <record id="pcg_1674" model="account.account.template">
892 <field name="name">Avances conditionnées de l'État</field>
893 <field name="code">1674</field>
894 <field name="type">other</field>
895 <field name="user_type" ref="account.data_account_type_liability"/>
896 <field name="parent_id" ref="pcg_167"/>
899 <record id="pcg_1675" model="account.account.template">
900 <field name="name">Emprunts participatifs</field>
901 <field name="code">1675</field>
902 <field name="type">other</field>
903 <field name="user_type" ref="account.data_account_type_liability"/>
904 <field name="parent_id" ref="pcg_167"/>
907 <record id="pcg_168" model="account.account.template">
908 <field name="name">Autres emprunts et dettes assimilées</field>
909 <field name="code">168</field>
910 <field name="type">view</field>
911 <field name="user_type" ref="account.data_account_type_view"/>
912 <field name="parent_id" ref="pcg_16"/>
915 <record id="pcg_1681" model="account.account.template">
916 <field name="name">Autres emprunts</field>
917 <field name="code">1681</field>
918 <field name="type">other</field>
919 <field name="user_type" ref="account.data_account_type_liability"/>
920 <field name="parent_id" ref="pcg_168"/>
923 <record id="pcg_1685" model="account.account.template">
924 <field name="name">Rentes viagères capitalisées</field>
925 <field name="code">1685</field>
926 <field name="type">other</field>
927 <field name="user_type" ref="account.data_account_type_liability"/>
928 <field name="parent_id" ref="pcg_168"/>
931 <record id="pcg_1687" model="account.account.template">
932 <field name="name">Autres dettes</field>
933 <field name="code">1687</field>
934 <field name="type">other</field>
935 <field name="user_type" ref="account.data_account_type_liability"/>
936 <field name="parent_id" ref="pcg_168"/>
939 <record id="pcg_1688" model="account.account.template">
940 <field name="name">Intérêts courus</field>
941 <field name="code">1688</field>
942 <field name="type">view</field>
943 <field name="user_type" ref="account.data_account_type_view"/>
944 <field name="parent_id" ref="pcg_168"/>
947 <record id="pcg_16881" model="account.account.template">
948 <field name="name">Sur emprunts obligataires convertibles </field>
949 <field name="code">16881</field>
950 <field name="type">other</field>
951 <field name="user_type" ref="account.data_account_type_liability"/>
952 <field name="parent_id" ref="pcg_1688"/>
955 <record id="pcg_16883" model="account.account.template">
956 <field name="name">Sur autres emprunts obligataires</field>
957 <field name="code">16883</field>
958 <field name="type">other</field>
959 <field name="user_type" ref="account.data_account_type_liability"/>
960 <field name="parent_id" ref="pcg_1688"/>
963 <record id="pcg_16884" model="account.account.template">
964 <field name="name">Sur emprunts auprès des établissements de crédit</field>
965 <field name="code">16884</field>
966 <field name="type">other</field>
967 <field name="user_type" ref="account.data_account_type_liability"/>
968 <field name="parent_id" ref="pcg_1688"/>
971 <record id="pcg_16885" model="account.account.template">
972 <field name="name">Sur dépôts et cautionnements reçus</field>
973 <field name="code">16885</field>
974 <field name="type">other</field>
975 <field name="user_type" ref="account.data_account_type_liability"/>
976 <field name="parent_id" ref="pcg_1688"/>
979 <record id="pcg_16886" model="account.account.template">
980 <field name="name">Sur participation des salariés aux résultats</field>
981 <field name="code">16886</field>
982 <field name="type">other</field>
983 <field name="user_type" ref="account.data_account_type_liability"/>
984 <field name="parent_id" ref="pcg_1688"/>
987 <record id="pcg_16887" model="account.account.template">
988 <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
989 <field name="code">16887</field>
990 <field name="type">other</field>
991 <field name="user_type" ref="account.data_account_type_liability"/>
992 <field name="parent_id" ref="pcg_1688"/>
995 <record id="pcg_16888" model="account.account.template">
996 <field name="name">Sur autres emprunts et dettes assimilées</field>
997 <field name="code">16888</field>
998 <field name="type">other</field>
999 <field name="user_type" ref="account.data_account_type_liability"/>
1000 <field name="parent_id" ref="pcg_1688"/>
1003 <record id="pcg_169" model="account.account.template">
1004 <field name="name">Primes de remboursement des obligations</field>
1005 <field name="code">169</field>
1006 <field name="type">other</field>
1007 <field name="user_type" ref="account.data_account_type_liability"/>
1008 <field name="parent_id" ref="pcg_16"/>
1011 <record id="pcg_17" model="account.account.template">
1012 <field name="name">Dettes rattachées à des participations</field>
1013 <field name="code">17</field>
1014 <field name="type">view</field>
1015 <field name="user_type" ref="account.data_account_type_view"/>
1016 <field name="parent_id" ref="pcg_Classe_1"/>
1019 <record id="pcg_171" model="account.account.template">
1020 <field name="name">Dettes rattachées à des participations (groupe)</field>
1021 <field name="code">171</field>
1022 <field name="type">other</field>
1023 <field name="user_type" ref="account.data_account_type_liability"/>
1024 <field name="parent_id" ref="pcg_17"/>
1027 <record id="pcg_174" model="account.account.template">
1028 <field name="name">Dettes rattachées à des participations (hors groupe)</field>
1029 <field name="code">174</field>
1030 <field name="type">other</field>
1031 <field name="user_type" ref="account.data_account_type_liability"/>
1032 <field name="parent_id" ref="pcg_17"/>
1035 <record id="pcg_178" model="account.account.template">
1036 <field name="name">Dettes rattachées à des sociétés en participation</field>
1037 <field name="code">178</field>
1038 <field name="type">view</field>
1039 <field name="user_type" ref="account.data_account_type_view"/>
1040 <field name="parent_id" ref="pcg_17"/>
1043 <record id="pcg_1781" model="account.account.template">
1044 <field name="name">Principal</field>
1045 <field name="code">1781</field>
1046 <field name="type">other</field>
1047 <field name="user_type" ref="account.data_account_type_liability"/>
1048 <field name="parent_id" ref="pcg_178"/>
1051 <record id="pcg_1788" model="account.account.template">
1052 <field name="name">Intérêts courus</field>
1053 <field name="code">1788</field>
1054 <field name="type">other</field>
1055 <field name="user_type" ref="account.data_account_type_liability"/>
1056 <field name="parent_id" ref="pcg_178"/>
1059 <record id="pcg_18" model="account.account.template">
1060 <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
1061 <field name="code">18</field>
1062 <field name="type">view</field>
1063 <field name="user_type" ref="account.data_account_type_view"/>
1064 <field name="parent_id" ref="pcg_Classe_1"/>
1067 <record id="pcg_181" model="account.account.template">
1068 <field name="name">Comptes de liaison des établissements</field>
1069 <field name="code">181</field>
1070 <field name="type">other</field>
1071 <field name="user_type" ref="account.data_account_type_liability"/>
1072 <field name="parent_id" ref="pcg_18"/>
1075 <record id="pcg_186" model="account.account.template">
1076 <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
1077 <field name="code">186</field>
1078 <field name="type">other</field>
1079 <field name="user_type" ref="account.data_account_type_liability"/>
1080 <field name="parent_id" ref="pcg_18"/>
1083 <record id="pcg_187" model="account.account.template">
1084 <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
1085 <field name="code">187</field>
1086 <field name="type">other</field>
1087 <field name="user_type" ref="account.data_account_type_liability"/>
1088 <field name="parent_id" ref="pcg_18"/>
1091 <record id="pcg_188" model="account.account.template">
1092 <field name="name">Comptes de liaison des sociétés en participation</field>
1093 <field name="code">188</field>
1094 <field name="type">other</field>
1095 <field name="user_type" ref="account.data_account_type_liability"/>
1096 <field name="parent_id" ref="pcg_18"/>
1099 <record id="pcg_Classe_2" model="account.account.template">
1100 <field name="name">Comptes d'immobilisations</field>
1101 <field name="code">Classe 2</field>
1102 <field name="type">view</field>
1103 <field name="user_type" ref="account.data_account_type_view"/>
1104 <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field>
1105 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
1108 <record id="pcg_20" model="account.account.template">
1109 <field name="name">Immobilisations incorporelles</field>
1110 <field name="code">20</field>
1111 <field name="type">view</field>
1112 <field name="user_type" ref="account.data_account_type_view"/>
1113 <field name="parent_id" ref="pcg_Classe_2"/>
1116 <record id="pcg_201" model="account.account.template">
1117 <field name="name">Frais d'établissement</field>
1118 <field name="code">201</field>
1119 <field name="type">view</field>
1120 <field name="user_type" ref="account.data_account_type_view"/>
1121 <field name="parent_id" ref="pcg_20"/>
1124 <record id="pcg_2011" model="account.account.template">
1125 <field name="name">Frais de constitution</field>
1126 <field name="code">2011</field>
1127 <field name="type">other</field>
1128 <field name="user_type" ref="account.data_account_type_asset"/>
1129 <field name="parent_id" ref="pcg_201"/>
1132 <record id="pcg_2012" model="account.account.template">
1133 <field name="name">Frais de premier établissement</field>
1134 <field name="code">2012</field>
1135 <field name="type">view</field>
1136 <field name="user_type" ref="account.data_account_type_view"/>
1137 <field name="parent_id" ref="pcg_201"/>
1140 <record id="pcg_20121" model="account.account.template">
1141 <field name="name">Frais de prospection</field>
1142 <field name="code">20121</field>
1143 <field name="type">other</field>
1144 <field name="user_type" ref="account.data_account_type_asset"/>
1145 <field name="parent_id" ref="pcg_2012"/>
1148 <record id="pcg_20122" model="account.account.template">
1149 <field name="name">Frais de publicité</field>
1150 <field name="code">20122</field>
1151 <field name="type">other</field>
1152 <field name="user_type" ref="account.data_account_type_asset"/>
1153 <field name="parent_id" ref="pcg_2012"/>
1156 <record id="pcg_2013" model="account.account.template">
1157 <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
1158 <field name="code">2013</field>
1159 <field name="type">other</field>
1160 <field name="user_type" ref="account.data_account_type_asset"/>
1161 <field name="parent_id" ref="pcg_201"/>
1164 <record id="pcg_203" model="account.account.template">
1165 <field name="name">Frais de recherche et de développement</field>
1166 <field name="code">203</field>
1167 <field name="type">other</field>
1168 <field name="user_type" ref="account.data_account_type_asset"/>
1169 <field name="parent_id" ref="pcg_20"/>
1172 <record id="pcg_205" model="account.account.template">
1173 <field name="name">Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
1174 <field name="code">205</field>
1175 <field name="type">other</field>
1176 <field name="user_type" ref="account.data_account_type_asset"/>
1177 <field name="parent_id" ref="pcg_20"/>
1180 <record id="pcg_206" model="account.account.template">
1181 <field name="name">Droit au bail</field>
1182 <field name="code">206</field>
1183 <field name="type">other</field>
1184 <field name="user_type" ref="account.data_account_type_asset"/>
1185 <field name="parent_id" ref="pcg_20"/>
1188 <record id="pcg_207" model="account.account.template">
1189 <field name="name">Fonds commercial</field>
1190 <field name="code">207</field>
1191 <field name="type">other</field>
1192 <field name="user_type" ref="account.data_account_type_asset"/>
1193 <field name="parent_id" ref="pcg_20"/>
1196 <record id="pcg_208" model="account.account.template">
1197 <field name="name">Autres immobilisations incorporelles</field>
1198 <field name="code">208</field>
1199 <field name="type">other</field>
1200 <field name="user_type" ref="account.data_account_type_asset"/>
1201 <field name="parent_id" ref="pcg_20"/>
1204 <record id="pcg_21" model="account.account.template">
1205 <field name="name">Immobilisations corporelles</field>
1206 <field name="code">21</field>
1207 <field name="type">view</field>
1208 <field name="user_type" ref="account.data_account_type_view"/>
1209 <field name="note">Si valeur unitaire supérieure à 500 Euros HT</field>
1210 <field name="parent_id" ref="pcg_Classe_2"/>
1213 <record id="pcg_211" model="account.account.template">
1214 <field name="name">Terrains</field>
1215 <field name="code">211</field>
1216 <field name="type">view</field>
1217 <field name="user_type" ref="account.data_account_type_view"/>
1218 <field name="parent_id" ref="pcg_21"/>
1221 <record id="pcg_2111" model="account.account.template">
1222 <field name="name">Terrains nus</field>
1223 <field name="code">2111</field>
1224 <field name="type">other</field>
1225 <field name="user_type" ref="account.data_account_type_asset"/>
1226 <field name="parent_id" ref="pcg_211"/>
1229 <record id="pcg_2112" model="account.account.template">
1230 <field name="name">Terrains aménagés</field>
1231 <field name="code">2112</field>
1232 <field name="type">other</field>
1233 <field name="user_type" ref="account.data_account_type_asset"/>
1234 <field name="parent_id" ref="pcg_211"/>
1237 <record id="pcg_2113" model="account.account.template">
1238 <field name="name">Sous-sols et sur-sols</field>
1239 <field name="code">2113</field>
1240 <field name="type">other</field>
1241 <field name="user_type" ref="account.data_account_type_asset"/>
1242 <field name="parent_id" ref="pcg_211"/>
1245 <record id="pcg_2114" model="account.account.template">
1246 <field name="name">Terrains de gisement</field>
1247 <field name="code">2114</field>
1248 <field name="type">view</field>
1249 <field name="user_type" ref="account.data_account_type_view"/>
1250 <field name="parent_id" ref="pcg_211"/>
1253 <record id="pcg_21141" model="account.account.template">
1254 <field name="name">Carrières</field>
1255 <field name="code">21141</field>
1256 <field name="type">other</field>
1257 <field name="user_type" ref="account.data_account_type_asset"/>
1258 <field name="parent_id" ref="pcg_2114"/>
1261 <record id="pcg_2115" model="account.account.template">
1262 <field name="name">Terrains bâtis</field>
1263 <field name="code">2115</field>
1264 <field name="type">view</field>
1265 <field name="user_type" ref="account.data_account_type_view"/>
1266 <field name="parent_id" ref="pcg_211"/>
1269 <record id="pcg_21151" model="account.account.template">
1270 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1271 <field name="code">21151</field>
1272 <field name="type">other</field>
1273 <field name="user_type" ref="account.data_account_type_asset"/>
1274 <field name="parent_id" ref="pcg_2115"/>
1277 <record id="pcg_21155" model="account.account.template">
1278 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1279 <field name="code">21155</field>
1280 <field name="type">other</field>
1281 <field name="user_type" ref="account.data_account_type_asset"/>
1282 <field name="parent_id" ref="pcg_2115"/>
1285 <record id="pcg_21158" model="account.account.template">
1286 <field name="name">Autres ensembles immobiliers</field>
1287 <field name="code">21158</field>
1288 <field name="type">view</field>
1289 <field name="user_type" ref="account.data_account_type_view"/>
1290 <field name="parent_id" ref="pcg_2115"/>
1293 <record id="pcg_211581" model="account.account.template">
1294 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1295 <field name="code">211581</field>
1296 <field name="type">other</field>
1297 <field name="user_type" ref="account.data_account_type_asset"/>
1298 <field name="parent_id" ref="pcg_21158"/>
1301 <record id="pcg_211588" model="account.account.template">
1302 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1303 <field name="code">211588</field>
1304 <field name="type">other</field>
1305 <field name="user_type" ref="account.data_account_type_asset"/>
1306 <field name="parent_id" ref="pcg_21158"/>
1309 <record id="pcg_2116" model="account.account.template">
1310 <field name="name">Compte d'ordre sur immobilisations</field>
1311 <field name="code">2116</field>
1312 <field name="type">other</field>
1313 <field name="user_type" ref="account.data_account_type_asset"/>
1314 <field name="parent_id" ref="pcg_211"/>
1317 <record id="pcg_212" model="account.account.template">
1318 <field name="name">Agencements et aménagements de terrains (même ventilation que celle du compte 211)</field>
1319 <field name="code">212</field>
1320 <field name="type">other</field>
1321 <field name="user_type" ref="account.data_account_type_asset"/>
1322 <field name="parent_id" ref="pcg_21"/>
1325 <record id="pcg_213" model="account.account.template">
1326 <field name="name">Constructions</field>
1327 <field name="code">213</field>
1328 <field name="type">view</field>
1329 <field name="user_type" ref="account.data_account_type_view"/>
1330 <field name="parent_id" ref="pcg_21"/>
1333 <record id="pcg_2131" model="account.account.template">
1334 <field name="name">Bâtiments</field>
1335 <field name="code">2131</field>
1336 <field name="type">view</field>
1337 <field name="user_type" ref="account.data_account_type_view"/>
1338 <field name="parent_id" ref="pcg_213"/>
1341 <record id="pcg_21311" model="account.account.template">
1342 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1343 <field name="code">21311</field>
1344 <field name="type">other</field>
1345 <field name="user_type" ref="account.data_account_type_asset"/>
1346 <field name="parent_id" ref="pcg_2131"/>
1349 <record id="pcg_21315" model="account.account.template">
1350 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1351 <field name="code">21315</field>
1352 <field name="type">other</field>
1353 <field name="user_type" ref="account.data_account_type_asset"/>
1354 <field name="parent_id" ref="pcg_2131"/>
1357 <record id="pcg_21318" model="account.account.template">
1358 <field name="name">Autres ensembles immobiliers</field>
1359 <field name="code">21318</field>
1360 <field name="type">view</field>
1361 <field name="user_type" ref="account.data_account_type_view"/>
1362 <field name="parent_id" ref="pcg_2131"/>
1365 <record id="pcg_213181" model="account.account.template">
1366 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1367 <field name="code">213181</field>
1368 <field name="type">other</field>
1369 <field name="user_type" ref="account.data_account_type_asset"/>
1370 <field name="parent_id" ref="pcg_21318"/>
1373 <record id="pcg_213188" model="account.account.template">
1374 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1375 <field name="code">213188</field>
1376 <field name="type">other</field>
1377 <field name="user_type" ref="account.data_account_type_asset"/>
1378 <field name="parent_id" ref="pcg_21318"/>
1381 <record id="pcg_2135" model="account.account.template">
1382 <field name="name">Installations générales agencements aménagements des constructions (même ventilation que celle du compte 2131)</field>
1383 <field name="code">2135</field>
1384 <field name="type">other</field>
1385 <field name="user_type" ref="account.data_account_type_asset"/>
1386 <field name="parent_id" ref="pcg_213"/>
1389 <record id="pcg_2138" model="account.account.template">
1390 <field name="name">Ouvrages d'infrastructure</field>
1391 <field name="code">2138</field>
1392 <field name="type">view</field>
1393 <field name="user_type" ref="account.data_account_type_view"/>
1394 <field name="parent_id" ref="pcg_213"/>
1397 <record id="pcg_21381" model="account.account.template">
1398 <field name="name">Voies de terre</field>
1399 <field name="code">21381</field>
1400 <field name="type">other</field>
1401 <field name="user_type" ref="account.data_account_type_asset"/>
1402 <field name="parent_id" ref="pcg_2138"/>
1405 <record id="pcg_21382" model="account.account.template">
1406 <field name="name">Voies de fer</field>
1407 <field name="code">21382</field>
1408 <field name="type">other</field>
1409 <field name="user_type" ref="account.data_account_type_asset"/>
1410 <field name="parent_id" ref="pcg_2138"/>
1413 <record id="pcg_21383" model="account.account.template">
1414 <field name="name">Voies d'eau</field>
1415 <field name="code">21383</field>
1416 <field name="type">other</field>
1417 <field name="user_type" ref="account.data_account_type_asset"/>
1418 <field name="parent_id" ref="pcg_2138"/>
1421 <record id="pcg_21384" model="account.account.template">
1422 <field name="name">Barrages</field>
1423 <field name="code">21384</field>
1424 <field name="type">other</field>
1425 <field name="user_type" ref="account.data_account_type_asset"/>
1426 <field name="parent_id" ref="pcg_2138"/>
1429 <record id="pcg_21385" model="account.account.template">
1430 <field name="name">Pistes d'aérodromes</field>
1431 <field name="code">21385</field>
1432 <field name="type">other</field>
1433 <field name="user_type" ref="account.data_account_type_asset"/>
1434 <field name="parent_id" ref="pcg_2138"/>
1437 <record id="pcg_214" model="account.account.template">
1438 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 213)</field>
1439 <field name="code">214</field>
1440 <field name="type">other</field>
1441 <field name="user_type" ref="account.data_account_type_asset"/>
1442 <field name="parent_id" ref="pcg_21"/>
1445 <record id="pcg_215" model="account.account.template">
1446 <field name="name">Installations techniques matériels et outillages industriels</field>
1447 <field name="code">215</field>
1448 <field name="type">view</field>
1449 <field name="user_type" ref="account.data_account_type_view"/>
1450 <field name="parent_id" ref="pcg_21"/>
1453 <record id="pcg_2151" model="account.account.template">
1454 <field name="name">Installations complexes spécialisées</field>
1455 <field name="code">2151</field>
1456 <field name="type">view</field>
1457 <field name="user_type" ref="account.data_account_type_view"/>
1458 <field name="parent_id" ref="pcg_215"/>
1461 <record id="pcg_21511" model="account.account.template">
1462 <field name="name">Sur sol propre</field>
1463 <field name="code">21511</field>
1464 <field name="type">other</field>
1465 <field name="user_type" ref="account.data_account_type_asset"/>
1466 <field name="parent_id" ref="pcg_2151"/>
1469 <record id="pcg_21514" model="account.account.template">
1470 <field name="name">Sur sol d'autrui</field>
1471 <field name="code">21514</field>
1472 <field name="type">other</field>
1473 <field name="user_type" ref="account.data_account_type_asset"/>
1474 <field name="parent_id" ref="pcg_2151"/>
1477 <record id="pcg_2153" model="account.account.template">
1478 <field name="name">Installations à caractère spécifique</field>
1479 <field name="code">2153</field>
1480 <field name="type">view</field>
1481 <field name="user_type" ref="account.data_account_type_view"/>
1482 <field name="parent_id" ref="pcg_215"/>
1485 <record id="pcg_21531" model="account.account.template">
1486 <field name="name">Sur sol propre</field>
1487 <field name="code">21531</field>
1488 <field name="type">other</field>
1489 <field name="user_type" ref="account.data_account_type_asset"/>
1490 <field name="parent_id" ref="pcg_2153"/>
1493 <record id="pcg_21534" model="account.account.template">
1494 <field name="name">Sur sol d'autrui</field>
1495 <field name="code">21534</field>
1496 <field name="type">other</field>
1497 <field name="user_type" ref="account.data_account_type_asset"/>
1498 <field name="parent_id" ref="pcg_2153"/>
1501 <record id="pcg_2154" model="account.account.template">
1502 <field name="name">Matériel industriel</field>
1503 <field name="code">2154</field>
1504 <field name="type">other</field>
1505 <field name="user_type" ref="account.data_account_type_asset"/>
1506 <field name="parent_id" ref="pcg_215"/>
1509 <record id="pcg_2155" model="account.account.template">
1510 <field name="name">Outillage industriel</field>
1511 <field name="code">2155</field>
1512 <field name="type">other</field>
1513 <field name="user_type" ref="account.data_account_type_asset"/>
1514 <field name="parent_id" ref="pcg_215"/>
1517 <record id="pcg_2157" model="account.account.template">
1518 <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
1519 <field name="code">2157</field>
1520 <field name="type">other</field>
1521 <field name="user_type" ref="account.data_account_type_asset"/>
1522 <field name="parent_id" ref="pcg_215"/>
1525 <record id="pcg_218" model="account.account.template">
1526 <field name="name">Autres immobilisations corporelles</field>
1527 <field name="code">218</field>
1528 <field name="type">view</field>
1529 <field name="user_type" ref="account.data_account_type_view"/>
1530 <field name="parent_id" ref="pcg_21"/>
1533 <record id="pcg_2181" model="account.account.template">
1534 <field name="name">Installations générales agencements aménagements divers</field>
1535 <field name="code">2181</field>
1536 <field name="type">other</field>
1537 <field name="user_type" ref="account.data_account_type_asset"/>
1538 <field name="parent_id" ref="pcg_218"/>
1541 <record id="pcg_2182" model="account.account.template">
1542 <field name="name">Matériel de transport</field>
1543 <field name="code">2182</field>
1544 <field name="type">other</field>
1545 <field name="user_type" ref="account.data_account_type_asset"/>
1546 <field name="parent_id" ref="pcg_218"/>
1549 <record id="pcg_2183" model="account.account.template">
1550 <field name="name">Matériel de bureau et matériel informatique </field>
1551 <field name="code">2183</field>
1552 <field name="type">other</field>
1553 <field name="user_type" ref="account.data_account_type_asset"/>
1554 <field name="parent_id" ref="pcg_218"/>
1557 <record id="pcg_2184" model="account.account.template">
1558 <field name="name">Mobilier</field>
1559 <field name="code">2184</field>
1560 <field name="type">other</field>
1561 <field name="user_type" ref="account.data_account_type_asset"/>
1562 <field name="parent_id" ref="pcg_218"/>
1565 <record id="pcg_2185" model="account.account.template">
1566 <field name="name">Cheptel</field>
1567 <field name="code">2185</field>
1568 <field name="type">other</field>
1569 <field name="user_type" ref="account.data_account_type_asset"/>
1570 <field name="parent_id" ref="pcg_218"/>
1573 <record id="pcg_2186" model="account.account.template">
1574 <field name="name">Emballages récupérables</field>
1575 <field name="code">2186</field>
1576 <field name="type">other</field>
1577 <field name="user_type" ref="account.data_account_type_asset"/>
1578 <field name="parent_id" ref="pcg_218"/>
1581 <record id="pcg_22" model="account.account.template">
1582 <field name="name">Immobilisations mises en concession</field>
1583 <field name="code">22</field>
1584 <field name="type">view</field>
1585 <field name="user_type" ref="account.data_account_type_view"/>
1586 <field name="parent_id" ref="pcg_Classe_2"/>
1589 <record id="pcg_23" model="account.account.template">
1590 <field name="name">Immobilisations en cours</field>
1591 <field name="code">23</field>
1592 <field name="type">view</field>
1593 <field name="user_type" ref="account.data_account_type_view"/>
1594 <field name="parent_id" ref="pcg_Classe_2"/>
1597 <record id="pcg_231" model="account.account.template">
1598 <field name="name">Immobilisations corporelles en cours</field>
1599 <field name="code">231</field>
1600 <field name="type">view</field>
1601 <field name="user_type" ref="account.data_account_type_view"/>
1602 <field name="parent_id" ref="pcg_23"/>
1605 <record id="pcg_2312" model="account.account.template">
1606 <field name="name">Terrains</field>
1607 <field name="code">2312</field>
1608 <field name="type">other</field>
1609 <field name="user_type" ref="account.data_account_type_asset"/>
1610 <field name="note">Pas d'amortissement sur les terrains</field>
1611 <field name="parent_id" ref="pcg_231"/>
1614 <record id="pcg_2313" model="account.account.template">
1615 <field name="name">Constructions</field>
1616 <field name="code">2313</field>
1617 <field name="type">other</field>
1618 <field name="user_type" ref="account.data_account_type_asset"/>
1619 <field name="parent_id" ref="pcg_231"/>
1622 <record id="pcg_2315" model="account.account.template">
1623 <field name="name">Installations techniques matériel et outillage industriels</field>
1624 <field name="code">2315</field>
1625 <field name="type">other</field>
1626 <field name="user_type" ref="account.data_account_type_asset"/>
1627 <field name="parent_id" ref="pcg_231"/>
1630 <record id="pcg_2318" model="account.account.template">
1631 <field name="name">Autres immobilisations corporelles</field>
1632 <field name="code">2318</field>
1633 <field name="type">other</field>
1634 <field name="user_type" ref="account.data_account_type_asset"/>
1635 <field name="parent_id" ref="pcg_231"/>
1638 <record id="pcg_232" model="account.account.template">
1639 <field name="name">Immobilisations incorporelles en cours </field>
1640 <field name="code">232</field>
1641 <field name="type">other</field>
1642 <field name="user_type" ref="account.data_account_type_asset"/>
1643 <field name="parent_id" ref="pcg_23"/>
1646 <record id="pcg_237" model="account.account.template">
1647 <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
1648 <field name="code">237</field>
1649 <field name="type">other</field>
1650 <field name="user_type" ref="account.data_account_type_asset"/>
1651 <field name="parent_id" ref="pcg_23"/>
1654 <record id="pcg_238" model="account.account.template">
1655 <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
1656 <field name="code">238</field>
1657 <field name="type">view</field>
1658 <field name="user_type" ref="account.data_account_type_view"/>
1659 <field name="parent_id" ref="pcg_23"/>
1662 <record id="pcg_2382" model="account.account.template">
1663 <field name="name">Terrains</field>
1664 <field name="code">2382</field>
1665 <field name="type">other</field>
1666 <field name="user_type" ref="account.data_account_type_asset"/>
1667 <field name="parent_id" ref="pcg_238"/>
1670 <record id="pcg_2383" model="account.account.template">
1671 <field name="name">Constructions</field>
1672 <field name="code">2383</field>
1673 <field name="type">other</field>
1674 <field name="user_type" ref="account.data_account_type_asset"/>
1675 <field name="parent_id" ref="pcg_238"/>
1678 <record id="pcg_2385" model="account.account.template">
1679 <field name="name">Installations techniques matériel et outillage industriels</field>
1680 <field name="code">2385</field>
1681 <field name="type">other</field>
1682 <field name="user_type" ref="account.data_account_type_asset"/>
1683 <field name="parent_id" ref="pcg_238"/>
1686 <record id="pcg_2388" model="account.account.template">
1687 <field name="name">Autres immobilisations corporelles</field>
1688 <field name="code">2388</field>
1689 <field name="type">other</field>
1690 <field name="user_type" ref="account.data_account_type_asset"/>
1691 <field name="parent_id" ref="pcg_238"/>
1694 <record id="pcg_25" model="account.account.template">
1695 <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
1696 <field name="code">25</field>
1697 <field name="type">view</field>
1698 <field name="user_type" ref="account.data_account_type_view"/>
1699 <field name="parent_id" ref="pcg_Classe_2"/>
1702 <record id="pcg_26" model="account.account.template">
1703 <field name="name">Participations et créances rattachées à des participations</field>
1704 <field name="code">26</field>
1705 <field name="type">view</field>
1706 <field name="user_type" ref="account.data_account_type_view"/>
1707 <field name="parent_id" ref="pcg_Classe_2"/>
1710 <record id="pcg_261" model="account.account.template">
1711 <field name="name">Titres de participation</field>
1712 <field name="code">261</field>
1713 <field name="type">view</field>
1714 <field name="user_type" ref="account.data_account_type_view"/>
1715 <field name="note">Pas d'amortissement sur les titres de participation</field>
1716 <field name="parent_id" ref="pcg_26"/>
1719 <record id="pcg_2611" model="account.account.template">
1720 <field name="name">Actions</field>
1721 <field name="code">2611</field>
1722 <field name="type">other</field>
1723 <field name="user_type" ref="account.data_account_type_asset"/>
1724 <field name="parent_id" ref="pcg_261"/>
1727 <record id="pcg_2618" model="account.account.template">
1728 <field name="name">Autres titres</field>
1729 <field name="code">2618</field>
1730 <field name="type">other</field>
1731 <field name="user_type" ref="account.data_account_type_asset"/>
1732 <field name="parent_id" ref="pcg_261"/>
1735 <record id="pcg_262" model="account.account.template">
1736 <field name="name">Titres évalués par équivalence</field>
1737 <field name="code">262</field>
1738 <field name="type">other</field>
1739 <field name="user_type" ref="account.data_account_type_asset"/>
1740 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
1741 <field name="parent_id" ref="pcg_26"/>
1744 <record id="pcg_266" model="account.account.template">
1745 <field name="name">Autres formes de participation</field>
1746 <field name="code">266</field>
1747 <field name="type">other</field>
1748 <field name="user_type" ref="account.data_account_type_asset"/>
1749 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
1750 <field name="parent_id" ref="pcg_26"/>
1753 <record id="pcg_267" model="account.account.template">
1754 <field name="name">Créances rattachées à des participations</field>
1755 <field name="code">267</field>
1756 <field name="type">view</field>
1757 <field name="user_type" ref="account.data_account_type_view"/>
1758 <field name="parent_id" ref="pcg_26"/>
1761 <record id="pcg_2671" model="account.account.template">
1762 <field name="name">Créances rattachées à des participations (groupe)</field>
1763 <field name="code">2671</field>
1764 <field name="type">other</field>
1765 <field name="user_type" ref="account.data_account_type_asset"/>
1766 <field name="parent_id" ref="pcg_267"/>
1769 <record id="pcg_2674" model="account.account.template">
1770 <field name="name">Créances rattachées à des participations (hors groupe)</field>
1771 <field name="code">2674</field>
1772 <field name="type">other</field>
1773 <field name="user_type" ref="account.data_account_type_asset"/>
1774 <field name="parent_id" ref="pcg_267"/>
1777 <record id="pcg_2675" model="account.account.template">
1778 <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
1779 <field name="code">2675</field>
1780 <field name="type">other</field>
1781 <field name="user_type" ref="account.data_account_type_asset"/>
1782 <field name="parent_id" ref="pcg_267"/>
1785 <record id="pcg_2676" model="account.account.template">
1786 <field name="name">Avances consolidables</field>
1787 <field name="code">2676</field>
1788 <field name="type">other</field>
1789 <field name="user_type" ref="account.data_account_type_asset"/>
1790 <field name="parent_id" ref="pcg_267"/>
1793 <record id="pcg_2677" model="account.account.template">
1794 <field name="name">Autres créances rattachées à des participations </field>
1795 <field name="code">2677</field>
1796 <field name="type">other</field>
1797 <field name="user_type" ref="account.data_account_type_asset"/>
1798 <field name="parent_id" ref="pcg_267"/>
1801 <record id="pcg_2678" model="account.account.template">
1802 <field name="name">Intérêts courus</field>
1803 <field name="code">2678</field>
1804 <field name="type">other</field>
1805 <field name="user_type" ref="account.data_account_type_asset"/>
1806 <field name="parent_id" ref="pcg_267"/>
1809 <record id="pcg_268" model="account.account.template">
1810 <field name="name">Créances rattachées à des sociétés en participation</field>
1811 <field name="code">268</field>
1812 <field name="type">view</field>
1813 <field name="user_type" ref="account.data_account_type_view"/>
1814 <field name="parent_id" ref="pcg_26"/>
1817 <record id="pcg_2681" model="account.account.template">
1818 <field name="name">Principal</field>
1819 <field name="code">2681</field>
1820 <field name="type">other</field>
1821 <field name="user_type" ref="account.data_account_type_asset"/>
1822 <field name="parent_id" ref="pcg_268"/>
1825 <record id="pcg_2688" model="account.account.template">
1826 <field name="name">Intérêts courus</field>
1827 <field name="code">2688</field>
1828 <field name="type">other</field>
1829 <field name="user_type" ref="account.data_account_type_asset"/>
1830 <field name="parent_id" ref="pcg_268"/>
1833 <record id="pcg_269" model="account.account.template">
1834 <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
1835 <field name="code">269</field>
1836 <field name="type">other</field>
1837 <field name="user_type" ref="account.data_account_type_asset"/>
1838 <field name="parent_id" ref="pcg_26"/>
1841 <record id="pcg_27" model="account.account.template">
1842 <field name="name">Autres immobilisations financières</field>
1843 <field name="code">27</field>
1844 <field name="type">view</field>
1845 <field name="user_type" ref="account.data_account_type_view"/>
1846 <field name="note">Pas d'amortissement sur les immobilisations financières</field>
1847 <field name="parent_id" ref="pcg_Classe_2"/>
1850 <record id="pcg_271" model="account.account.template">
1851 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
1852 <field name="code">271</field>
1853 <field name="type">view</field>
1854 <field name="user_type" ref="account.data_account_type_view"/>
1855 <field name="parent_id" ref="pcg_27"/>
1858 <record id="pcg_2711" model="account.account.template">
1859 <field name="name">Actions</field>
1860 <field name="code">2711</field>
1861 <field name="type">other</field>
1862 <field name="user_type" ref="account.data_account_type_asset"/>
1863 <field name="parent_id" ref="pcg_271"/>
1866 <record id="pcg_2718" model="account.account.template">
1867 <field name="name">Autres titres</field>
1868 <field name="code">2718</field>
1869 <field name="type">other</field>
1870 <field name="user_type" ref="account.data_account_type_asset"/>
1871 <field name="parent_id" ref="pcg_271"/>
1874 <record id="pcg_272" model="account.account.template">
1875 <field name="name">Titres immobilisés (droit de créance)</field>
1876 <field name="code">272</field>
1877 <field name="type">view</field>
1878 <field name="user_type" ref="account.data_account_type_view"/>
1879 <field name="parent_id" ref="pcg_27"/>
1882 <record id="pcg_2721" model="account.account.template">
1883 <field name="name">Obligations</field>
1884 <field name="code">2721</field>
1885 <field name="type">other</field>
1886 <field name="user_type" ref="account.data_account_type_asset"/>
1887 <field name="parent_id" ref="pcg_272"/>
1890 <record id="pcg_2722" model="account.account.template">
1891 <field name="name">Bons</field>
1892 <field name="code">2722</field>
1893 <field name="type">other</field>
1894 <field name="user_type" ref="account.data_account_type_asset"/>
1895 <field name="parent_id" ref="pcg_272"/>
1898 <record id="pcg_273" model="account.account.template">
1899 <field name="name">Titres immobilisés de l'activité de portefeuille (TIAP)</field>
1900 <field name="code">273</field>
1901 <field name="type">other</field>
1902 <field name="user_type" ref="account.data_account_type_asset"/>
1903 <field name="parent_id" ref="pcg_27"/>
1906 <record id="pcg_274" model="account.account.template">
1907 <field name="name">Prêts</field>
1908 <field name="code">274</field>
1909 <field name="type">view</field>
1910 <field name="user_type" ref="account.data_account_type_view"/>
1911 <field name="parent_id" ref="pcg_27"/>
1914 <record id="pcg_2741" model="account.account.template">
1915 <field name="name">Prêts participatifs</field>
1916 <field name="code">2741</field>
1917 <field name="type">other</field>
1918 <field name="user_type" ref="account.data_account_type_asset"/>
1919 <field name="parent_id" ref="pcg_274"/>
1922 <record id="pcg_2742" model="account.account.template">
1923 <field name="name">Prêts aux associés</field>
1924 <field name="code">2742</field>
1925 <field name="type">other</field>
1926 <field name="user_type" ref="account.data_account_type_asset"/>
1927 <field name="parent_id" ref="pcg_274"/>
1930 <record id="pcg_2743" model="account.account.template">
1931 <field name="name">Prêts au personnel</field>
1932 <field name="code">2743</field>
1933 <field name="type">other</field>
1934 <field name="user_type" ref="account.data_account_type_asset"/>
1935 <field name="parent_id" ref="pcg_274"/>
1938 <record id="pcg_2748" model="account.account.template">
1939 <field name="name">Autres prêts</field>
1940 <field name="code">2748</field>
1941 <field name="type">other</field>
1942 <field name="user_type" ref="account.data_account_type_asset"/>
1943 <field name="parent_id" ref="pcg_274"/>
1946 <record id="pcg_275" model="account.account.template">
1947 <field name="name">Dépôts et cautionnements versés</field>
1948 <field name="code">275</field>
1949 <field name="type">view</field>
1950 <field name="user_type" ref="account.data_account_type_view"/>
1951 <field name="parent_id" ref="pcg_27"/>
1954 <record id="pcg_2751" model="account.account.template">
1955 <field name="name">Dépôts</field>
1956 <field name="code">2751</field>
1957 <field name="type">other</field>
1958 <field name="user_type" ref="account.data_account_type_asset"/>
1959 <field name="parent_id" ref="pcg_275"/>
1962 <record id="pcg_2755" model="account.account.template">
1963 <field name="name">Cautionnements</field>
1964 <field name="code">2755</field>
1965 <field name="type">other</field>
1966 <field name="user_type" ref="account.data_account_type_asset"/>
1967 <field name="parent_id" ref="pcg_275"/>
1970 <record id="pcg_276" model="account.account.template">
1971 <field name="name">Autres créances immobilisées</field>
1972 <field name="code">276</field>
1973 <field name="type">view</field>
1974 <field name="user_type" ref="account.data_account_type_view"/>
1975 <field name="parent_id" ref="pcg_27"/>
1978 <record id="pcg_2761" model="account.account.template">
1979 <field name="name">Créances diverses</field>
1980 <field name="code">2761</field>
1981 <field name="type">other</field>
1982 <field name="user_type" ref="account.data_account_type_asset"/>
1983 <field name="parent_id" ref="pcg_276"/>
1986 <record id="pcg_2768" model="account.account.template">
1987 <field name="name">Intérêts courus</field>
1988 <field name="code">2768</field>
1989 <field name="type">view</field>
1990 <field name="user_type" ref="account.data_account_type_view"/>
1991 <field name="parent_id" ref="pcg_276"/>
1994 <record id="pcg_27682" model="account.account.template">
1995 <field name="name">Sur titres immobilisés (droits de créance)</field>
1996 <field name="code">27682</field>
1997 <field name="type">other</field>
1998 <field name="user_type" ref="account.data_account_type_asset"/>
1999 <field name="parent_id" ref="pcg_2768"/>
2002 <record id="pcg_27684" model="account.account.template">
2003 <field name="name">Sur prêts</field>
2004 <field name="code">27684</field>
2005 <field name="type">other</field>
2006 <field name="user_type" ref="account.data_account_type_asset"/>
2007 <field name="parent_id" ref="pcg_2768"/>
2010 <record id="pcg_27685" model="account.account.template">
2011 <field name="name">Sur dépôts et cautionnements</field>
2012 <field name="code">27685</field>
2013 <field name="type">other</field>
2014 <field name="user_type" ref="account.data_account_type_asset"/>
2015 <field name="parent_id" ref="pcg_2768"/>
2018 <record id="pcg_27688" model="account.account.template">
2019 <field name="name">Sur créances diverses</field>
2020 <field name="code">27688</field>
2021 <field name="type">other</field>
2022 <field name="user_type" ref="account.data_account_type_asset"/>
2023 <field name="parent_id" ref="pcg_2768"/>
2026 <record id="pcg_277" model="account.account.template">
2027 <field name="name">Actions propres ou parts propres</field>
2028 <field name="code">277</field>
2029 <field name="type">view</field>
2030 <field name="user_type" ref="account.data_account_type_view"/>
2031 <field name="parent_id" ref="pcg_27"/>
2034 <record id="pcg_2771" model="account.account.template">
2035 <field name="name">Actions propres ou parts propres</field>
2036 <field name="code">2771</field>
2037 <field name="type">other</field>
2038 <field name="user_type" ref="account.data_account_type_asset"/>
2039 <field name="parent_id" ref="pcg_277"/>
2042 <record id="pcg_2772" model="account.account.template">
2043 <field name="name">Actions propres ou parts propres en voie d'annulation</field>
2044 <field name="code">2772</field>
2045 <field name="type">other</field>
2046 <field name="user_type" ref="account.data_account_type_asset"/>
2047 <field name="parent_id" ref="pcg_277"/>
2050 <record id="pcg_279" model="account.account.template">
2051 <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
2052 <field name="code">279</field>
2053 <field name="type">other</field>
2054 <field name="user_type" ref="account.data_account_type_asset"/>
2055 <field name="parent_id" ref="pcg_27"/>
2058 <record id="pcg_28" model="account.account.template">
2059 <field name="name">Amortissement des immobilisations</field>
2060 <field name="code">28</field>
2061 <field name="type">view</field>
2062 <field name="user_type" ref="account.data_account_type_view"/>
2063 <field name="note">http://fr.wikipedia.org/wiki/Amortissement_comptable</field>
2064 <field name="parent_id" ref="pcg_Classe_2"/>
2067 <record id="pcg_280" model="account.account.template">
2068 <field name="name">Amortissements des immobilisations incorporelles</field>
2069 <field name="code">280</field>
2070 <field name="type">view</field>
2071 <field name="user_type" ref="account.data_account_type_view"/>
2072 <field name="parent_id" ref="pcg_28"/>
2075 <record id="pcg_2801" model="account.account.template">
2076 <field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
2077 <field name="code">2801</field>
2078 <field name="type">other</field>
2079 <field name="user_type" ref="account.data_account_type_asset"/>
2080 <field name="parent_id" ref="pcg_280"/>
2083 <record id="pcg_2803" model="account.account.template">
2084 <field name="name">Frais de recherche et de développement </field>
2085 <field name="code">2803</field>
2086 <field name="type">other</field>
2087 <field name="user_type" ref="account.data_account_type_asset"/>
2088 <field name="parent_id" ref="pcg_280"/>
2091 <record id="pcg_2805" model="account.account.template">
2092 <field name="name">Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
2093 <field name="code">2805</field>
2094 <field name="type">other</field>
2095 <field name="user_type" ref="account.data_account_type_asset"/>
2096 <field name="parent_id" ref="pcg_280"/>
2099 <record id="pcg_2807" model="account.account.template">
2100 <field name="name">Fonds commercial</field>
2101 <field name="code">2807</field>
2102 <field name="type">other</field>
2103 <field name="user_type" ref="account.data_account_type_asset"/>
2104 <field name="parent_id" ref="pcg_280"/>
2107 <record id="pcg_2808" model="account.account.template">
2108 <field name="name">Autres immobilisations incorporelles</field>
2109 <field name="code">2808</field>
2110 <field name="type">other</field>
2111 <field name="user_type" ref="account.data_account_type_asset"/>
2112 <field name="parent_id" ref="pcg_280"/>
2115 <record id="pcg_281" model="account.account.template">
2116 <field name="name">Amortissements des immobilisations corporelles</field>
2117 <field name="code">281</field>
2118 <field name="type">view</field>
2119 <field name="user_type" ref="account.data_account_type_view"/>
2120 <field name="parent_id" ref="pcg_28"/>
2123 <record id="pcg_2811" model="account.account.template">
2124 <field name="name">Terrains de gisement</field>
2125 <field name="code">2811</field>
2126 <field name="type">other</field>
2127 <field name="user_type" ref="account.data_account_type_asset"/>
2128 <field name="parent_id" ref="pcg_281"/>
2131 <record id="pcg_2812" model="account.account.template">
2132 <field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
2133 <field name="code">2812</field>
2134 <field name="type">other</field>
2135 <field name="user_type" ref="account.data_account_type_asset"/>
2136 <field name="parent_id" ref="pcg_281"/>
2139 <record id="pcg_2813" model="account.account.template">
2140 <field name="name">Constructions (même ventilation que celle du compte 213)</field>
2141 <field name="code">2813</field>
2142 <field name="type">other</field>
2143 <field name="user_type" ref="account.data_account_type_asset"/>
2144 <field name="parent_id" ref="pcg_281"/>
2147 <record id="pcg_2814" model="account.account.template">
2148 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
2149 <field name="code">2814</field>
2150 <field name="type">other</field>
2151 <field name="user_type" ref="account.data_account_type_asset"/>
2152 <field name="parent_id" ref="pcg_281"/>
2155 <record id="pcg_2815" model="account.account.template">
2156 <field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
2157 <field name="code">2815</field>
2158 <field name="type">other</field>
2159 <field name="user_type" ref="account.data_account_type_asset"/>
2160 <field name="parent_id" ref="pcg_281"/>
2163 <record id="pcg_2818" model="account.account.template">
2164 <field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
2165 <field name="code">2818</field>
2166 <field name="type">other</field>
2167 <field name="user_type" ref="account.data_account_type_asset"/>
2168 <field name="parent_id" ref="pcg_281"/>
2171 <record id="pcg_282" model="account.account.template">
2172 <field name="name">Amortissements des immobilisations mises en concession</field>
2173 <field name="code">282</field>
2174 <field name="type">other</field>
2175 <field name="user_type" ref="account.data_account_type_asset"/>
2176 <field name="parent_id" ref="pcg_28"/>
2179 <record id="pcg_29" model="account.account.template">
2180 <field name="name">Dépréciation des immobilisations</field>
2181 <field name="code">29</field>
2182 <field name="type">view</field>
2183 <field name="user_type" ref="account.data_account_type_view"/>
2184 <field name="parent_id" ref="pcg_Classe_2"/>
2187 <record id="pcg_290" model="account.account.template">
2188 <field name="name">Dépréciations des immobilisations incorporelles</field>
2189 <field name="code">290</field>
2190 <field name="type">view</field>
2191 <field name="user_type" ref="account.data_account_type_view"/>
2192 <field name="parent_id" ref="pcg_29"/>
2195 <record id="pcg_2905" model="account.account.template">
2196 <field name="name">Marques, procédés, droits et valeurs similaires</field>
2197 <field name="code">2905</field>
2198 <field name="type">other</field>
2199 <field name="user_type" ref="account.data_account_type_asset"/>
2200 <field name="parent_id" ref="pcg_290"/>
2203 <record id="pcg_2906" model="account.account.template">
2204 <field name="name">Droit au bail</field>
2205 <field name="code">2906</field>
2206 <field name="type">other</field>
2207 <field name="user_type" ref="account.data_account_type_asset"/>
2208 <field name="parent_id" ref="pcg_290"/>
2211 <record id="pcg_2907" model="account.account.template">
2212 <field name="name">Fonds commercial</field>
2213 <field name="code">2907</field>
2214 <field name="type">other</field>
2215 <field name="user_type" ref="account.data_account_type_asset"/>
2216 <field name="parent_id" ref="pcg_290"/>
2219 <record id="pcg_2908" model="account.account.template">
2220 <field name="name">Autres immobilisations incorporelles</field>
2221 <field name="code">2908</field>
2222 <field name="type">other</field>
2223 <field name="user_type" ref="account.data_account_type_asset"/>
2224 <field name="parent_id" ref="pcg_290"/>
2227 <record id="pcg_291" model="account.account.template">
2228 <field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
2229 <field name="code">291</field>
2230 <field name="type">view</field>
2231 <field name="user_type" ref="account.data_account_type_view"/>
2232 <field name="parent_id" ref="pcg_29"/>
2235 <record id="pcg_2911" model="account.account.template">
2236 <field name="name">Terrains (autres que terrains de gisement)</field>
2237 <field name="code">2911</field>
2238 <field name="type">other</field>
2239 <field name="user_type" ref="account.data_account_type_asset"/>
2240 <field name="parent_id" ref="pcg_291"/>
2243 <record id="pcg_292" model="account.account.template">
2244 <field name="name">Dépréciations des immobilisations mises en concession</field>
2245 <field name="code">292</field>
2246 <field name="type">other</field>
2247 <field name="user_type" ref="account.data_account_type_asset"/>
2248 <field name="parent_id" ref="pcg_29"/>
2251 <record id="pcg_293" model="account.account.template">
2252 <field name="name">Dépréciations des immobilisations en cours</field>
2253 <field name="code">293</field>
2254 <field name="type">view</field>
2255 <field name="user_type" ref="account.data_account_type_view"/>
2256 <field name="parent_id" ref="pcg_29"/>
2259 <record id="pcg_2931" model="account.account.template">
2260 <field name="name">Immobilisations corporelles en cours</field>
2261 <field name="code">2931</field>
2262 <field name="type">other</field>
2263 <field name="user_type" ref="account.data_account_type_asset"/>
2264 <field name="parent_id" ref="pcg_293"/>
2267 <record id="pcg_2932" model="account.account.template">
2268 <field name="name">Immobilisations incorporelles en cours</field>
2269 <field name="code">2932</field>
2270 <field name="type">other</field>
2271 <field name="user_type" ref="account.data_account_type_asset"/>
2272 <field name="parent_id" ref="pcg_293"/>
2275 <record id="pcg_296" model="account.account.template">
2276 <field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
2277 <field name="code">296</field>
2278 <field name="type">view</field>
2279 <field name="user_type" ref="account.data_account_type_view"/>
2280 <field name="parent_id" ref="pcg_29"/>
2283 <record id="pcg_2961" model="account.account.template">
2284 <field name="name">Titres de participation</field>
2285 <field name="code">2961</field>
2286 <field name="type">other</field>
2287 <field name="user_type" ref="account.data_account_type_asset"/>
2288 <field name="parent_id" ref="pcg_296"/>
2291 <record id="pcg_2966" model="account.account.template">
2292 <field name="name">Autres formes de participation</field>
2293 <field name="code">2966</field>
2294 <field name="type">other</field>
2295 <field name="user_type" ref="account.data_account_type_asset"/>
2296 <field name="parent_id" ref="pcg_296"/>
2299 <record id="pcg_2967" model="account.account.template">
2300 <field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
2301 <field name="code">2967</field>
2302 <field name="type">other</field>
2303 <field name="user_type" ref="account.data_account_type_asset"/>
2304 <field name="parent_id" ref="pcg_296"/>
2307 <record id="pcg_2968" model="account.account.template">
2308 <field name="name">Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)</field>
2309 <field name="code">2968</field>
2310 <field name="type">other</field>
2311 <field name="user_type" ref="account.data_account_type_asset"/>
2312 <field name="parent_id" ref="pcg_296"/>
2315 <record id="pcg_297" model="account.account.template">
2316 <field name="name">Dépréciations des autres immobilisations financières</field>
2317 <field name="code">297</field>
2318 <field name="type">view</field>
2319 <field name="user_type" ref="account.data_account_type_view"/>
2320 <field name="parent_id" ref="pcg_29"/>
2323 <record id="pcg_2971" model="account.account.template">
2324 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)</field>
2325 <field name="code">2971</field>
2326 <field name="type">other</field>
2327 <field name="user_type" ref="account.data_account_type_asset"/>
2328 <field name="parent_id" ref="pcg_297"/>
2331 <record id="pcg_2972" model="account.account.template">
2332 <field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
2333 <field name="code">2972</field>
2334 <field name="type">other</field>
2335 <field name="user_type" ref="account.data_account_type_asset"/>
2336 <field name="parent_id" ref="pcg_297"/>
2339 <record id="pcg_2973" model="account.account.template">
2340 <field name="name">Titres immobilisés de l'activité de portefeuille</field>
2341 <field name="code">2973</field>
2342 <field name="type">other</field>
2343 <field name="user_type" ref="account.data_account_type_asset"/>
2344 <field name="parent_id" ref="pcg_297"/>
2346 <record id="pcg_2974" model="account.account.template">
2347 <field name="name">Prêts (même ventilation que celle du compte 274)</field>
2348 <field name="code">2974</field>
2349 <field name="type">other</field>
2350 <field name="user_type" ref="account.data_account_type_asset"/>
2351 <field name="parent_id" ref="pcg_297"/>
2354 <record id="pcg_2975" model="account.account.template">
2355 <field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
2356 <field name="code">2975</field>
2357 <field name="type">other</field>
2358 <field name="user_type" ref="account.data_account_type_asset"/>
2359 <field name="parent_id" ref="pcg_297"/>
2362 <record id="pcg_2976" model="account.account.template">
2363 <field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
2364 <field name="code">2976</field>
2365 <field name="type">other</field>
2366 <field name="user_type" ref="account.data_account_type_asset"/>
2367 <field name="parent_id" ref="pcg_297"/>
2370 <record id="pcg_Classe_3" model="account.account.template">
2371 <field name="name">Comptes de stocks et d'en-cours</field>
2372 <field name="code">Classe 3</field>
2373 <field name="type">view</field>
2374 <field name="user_type" ref="account.data_account_type_view"/>
2375 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
2378 <record id="pcg_31" model="account.account.template">
2379 <field name="name">Matières premières (et fourniture)</field>
2380 <field name="code">31</field>
2381 <field name="type">view</field>
2382 <field name="user_type" ref="account.data_account_type_view"/>
2383 <field name="parent_id" ref="pcg_Classe_3"/>
2386 <record id="pcg_311" model="account.account.template">
2387 <field name="name">Matière (ou groupe) A</field>
2388 <field name="code">311</field>
2389 <field name="type">other</field>
2390 <field name="user_type" ref="account.data_account_type_asset" />
2391 <field name="parent_id" ref="pcg_31"/>
2394 <record id="pcg_312" model="account.account.template">
2395 <field name="name">Matière (ou groupe) B</field>
2396 <field name="code">312</field>
2397 <field name="type">other</field>
2398 <field name="user_type" ref="account.data_account_type_asset" />
2399 <field name="parent_id" ref="pcg_31"/>
2402 <record id="pcg_317" model="account.account.template">
2403 <field name="name">Fournitures A, B, C, ..</field>
2404 <field name="code">317</field>
2405 <field name="type">other</field>
2406 <field name="user_type" ref="account.data_account_type_asset" />
2407 <field name="parent_id" ref="pcg_31"/>
2410 <record id="pcg_32" model="account.account.template">
2411 <field name="name">Autres approvisionnements</field>
2412 <field name="code">32</field>
2413 <field name="type">view</field>
2414 <field name="user_type" ref="account.data_account_type_view"/>
2415 <field name="parent_id" ref="pcg_Classe_3"/>
2418 <record id="pcg_321" model="account.account.template">
2419 <field name="name">Matières consommables</field>
2420 <field name="code">321</field>
2421 <field name="type">view</field>
2422 <field name="user_type" ref="account.data_account_type_view" />
2423 <field name="parent_id" ref="pcg_32"/>
2426 <record id="pcg_3211" model="account.account.template">
2427 <field name="name">Matière (ou groupe) C</field>
2428 <field name="code">3211</field>
2429 <field name="type">other</field>
2430 <field name="user_type" ref="account.data_account_type_asset" />
2431 <field name="parent_id" ref="pcg_321"/>
2434 <record id="pcg_3212" model="account.account.template">
2435 <field name="name">Matière (ou groupe) D</field>
2436 <field name="code">3212</field>
2437 <field name="type">other</field>
2438 <field name="user_type" ref="account.data_account_type_asset" />
2439 <field name="parent_id" ref="pcg_321"/>
2442 <record id="pcg_322" model="account.account.template">
2443 <field name="name">Fournitures consommables</field>
2444 <field name="code">322</field>
2445 <field name="type">view</field>
2446 <field name="user_type" ref="account.data_account_type_view" />
2447 <field name="parent_id" ref="pcg_32"/>
2450 <record id="pcg_3221" model="account.account.template">
2451 <field name="name">Combustibles</field>
2452 <field name="code">3221</field>
2453 <field name="type">other</field>
2454 <field name="user_type" ref="account.data_account_type_asset" />
2455 <field name="parent_id" ref="pcg_322"/>
2458 <record id="pcg_3222" model="account.account.template">
2459 <field name="name">Produits d'entretien</field>
2460 <field name="code">3222</field>
2461 <field name="type">other</field>
2462 <field name="user_type" ref="account.data_account_type_asset" />
2463 <field name="parent_id" ref="pcg_322"/>
2466 <record id="pcg_3223" model="account.account.template">
2467 <field name="name">Fournitures d'atelier et d usine</field>
2468 <field name="code">3223</field>
2469 <field name="type">other</field>
2470 <field name="user_type" ref="account.data_account_type_asset" />
2471 <field name="parent_id" ref="pcg_322"/>
2474 <record id="pcg_3224" model="account.account.template">
2475 <field name="name">Fournitures de magasin</field>
2476 <field name="code">3224</field>
2477 <field name="type">other</field>
2478 <field name="user_type" ref="account.data_account_type_asset" />
2479 <field name="parent_id" ref="pcg_322"/>
2482 <record id="pcg_3225" model="account.account.template">
2483 <field name="name">Fournitures de bureau</field>
2484 <field name="code">3225</field>
2485 <field name="type">other</field>
2486 <field name="user_type" ref="account.data_account_type_asset" />
2487 <field name="parent_id" ref="pcg_322"/>
2490 <record id="pcg_326" model="account.account.template">
2491 <field name="name">Emballages</field>
2492 <field name="code">326</field>
2493 <field name="type">view</field>
2494 <field name="user_type" ref="account.data_account_type_view" />
2495 <field name="parent_id" ref="pcg_32"/>
2498 <record id="pcg_3261" model="account.account.template">
2499 <field name="name">Emballages perdus</field>
2500 <field name="code">3261</field>
2501 <field name="type">other</field>
2502 <field name="user_type" ref="account.data_account_type_asset" />
2503 <field name="parent_id" ref="pcg_326"/>
2506 <record id="pcg_3265" model="account.account.template">
2507 <field name="name">Emballages récupérables non identifiables</field>
2508 <field name="code">3265</field>
2509 <field name="type">other</field>
2510 <field name="user_type" ref="account.data_account_type_asset" />
2511 <field name="parent_id" ref="pcg_326"/>
2514 <record id="pcg_3267" model="account.account.template">
2515 <field name="name">Emballages à usage mixte</field>
2516 <field name="code">3267</field>
2517 <field name="type">other</field>
2518 <field name="user_type" ref="account.data_account_type_asset" />
2519 <field name="parent_id" ref="pcg_326"/>
2522 <record id="pcg_33" model="account.account.template">
2523 <field name="name">En-cours de production de biens</field>
2524 <field name="code">33</field>
2525 <field name="type">view</field>
2526 <field name="user_type" ref="account.data_account_type_view"/>
2527 <field name="parent_id" ref="pcg_Classe_3"/>
2530 <record id="pcg_331" model="account.account.template">
2531 <field name="name">Produits en cours</field>
2532 <field name="code">331</field>
2533 <field name="type">view</field>
2534 <field name="user_type" ref="account.data_account_type_view" />
2535 <field name="parent_id" ref="pcg_33"/>
2538 <record id="pcg_3311" model="account.account.template">
2539 <field name="name">Produit en cours P 1</field>
2540 <field name="code">3311</field>
2541 <field name="type">other</field>
2542 <field name="user_type" ref="account.data_account_type_asset" />
2543 <field name="parent_id" ref="pcg_331"/>
2546 <record id="pcg_3312" model="account.account.template">
2547 <field name="name">Produit en cours P 2</field>
2548 <field name="code">3312</field>
2549 <field name="type">other</field>
2550 <field name="user_type" ref="account.data_account_type_asset" />
2551 <field name="parent_id" ref="pcg_331"/>
2554 <record id="pcg_335" model="account.account.template">
2555 <field name="name">Travaux en cours</field>
2556 <field name="code">335</field>
2557 <field name="type">view</field>
2558 <field name="user_type" ref="account.data_account_type_view" />
2559 <field name="parent_id" ref="pcg_33"/>
2562 <record id="pcg_3351" model="account.account.template">
2563 <field name="name">Travaux en cours T 1</field>
2564 <field name="code">3351</field>
2565 <field name="type">other</field>
2566 <field name="user_type" ref="account.data_account_type_asset" />
2567 <field name="parent_id" ref="pcg_335"/>
2570 <record id="pcg_3352" model="account.account.template">
2571 <field name="name">Travaux en cours T 2</field>
2572 <field name="code">3352</field>
2573 <field name="type">other</field>
2574 <field name="user_type" ref="account.data_account_type_asset" />
2575 <field name="parent_id" ref="pcg_335"/>
2578 <record id="pcg_34" model="account.account.template">
2579 <field name="name">En-cours de production de services</field>
2580 <field name="code">34</field>
2581 <field name="type">view</field>
2582 <field name="user_type" ref="account.data_account_type_view"/>
2583 <field name="parent_id" ref="pcg_Classe_3"/>
2586 <record id="pcg_341" model="account.account.template">
2587 <field name="name">Études en cours</field>
2588 <field name="code">341</field>
2589 <field name="type">view</field>
2590 <field name="user_type" ref="account.data_account_type_view" />
2591 <field name="parent_id" ref="pcg_34"/>
2594 <record id="pcg_3411" model="account.account.template">
2595 <field name="name">Études en cours E 1</field>
2596 <field name="code">3411</field>
2597 <field name="type">other</field>
2598 <field name="user_type" ref="account.data_account_type_asset" />
2599 <field name="parent_id" ref="pcg_341"/>
2602 <record id="pcg_3412" model="account.account.template">
2603 <field name="name">Études en cours E 2</field>
2604 <field name="code">3412</field>
2605 <field name="type">other</field>
2606 <field name="user_type" ref="account.data_account_type_asset" />
2607 <field name="parent_id" ref="pcg_341"/>
2610 <record id="pcg_345" model="account.account.template">
2611 <field name="name">Prestations de services en cours</field>
2612 <field name="code">345</field>
2613 <field name="type">view</field>
2614 <field name="user_type" ref="account.data_account_type_view" />
2615 <field name="parent_id" ref="pcg_34"/>
2618 <record id="pcg_3451" model="account.account.template">
2619 <field name="name">Prestations de services S 1</field>
2620 <field name="code">3451</field>
2621 <field name="type">other</field>
2622 <field name="user_type" ref="account.data_account_type_asset" />
2623 <field name="parent_id" ref="pcg_345"/>
2626 <record id="pcg_3452" model="account.account.template">
2627 <field name="name">Prestations de services S 2</field>
2628 <field name="code">3452</field>
2629 <field name="type">other</field>
2630 <field name="user_type" ref="account.data_account_type_asset" />
2631 <field name="parent_id" ref="pcg_345"/>
2634 <record id="pcg_35" model="account.account.template">
2635 <field name="name">Stocks de produits</field>
2636 <field name="code">35</field>
2637 <field name="type">view</field>
2638 <field name="user_type" ref="account.data_account_type_view"/>
2639 <field name="parent_id" ref="pcg_Classe_3"/>
2642 <record id="pcg_351" model="account.account.template">
2643 <field name="name">Produits intermédiaires</field>
2644 <field name="code">351</field>
2645 <field name="type">view</field>
2646 <field name="user_type" ref="account.data_account_type_view" />
2647 <field name="parent_id" ref="pcg_35"/>
2650 <record id="pcg_3511" model="account.account.template">
2651 <field name="name">Produits intermédiaires (ou groupe) A </field>
2652 <field name="code">3511</field>
2653 <field name="type">other</field>
2654 <field name="user_type" ref="account.data_account_type_asset" />
2655 <field name="parent_id" ref="pcg_351"/>
2658 <record id="pcg_3512" model="account.account.template">
2659 <field name="name">Produits intermédiaires (ou groupe) B</field>
2660 <field name="code">3512</field>
2661 <field name="type">other</field>
2662 <field name="user_type" ref="account.data_account_type_asset" />
2663 <field name="parent_id" ref="pcg_351"/>
2666 <record id="pcg_355" model="account.account.template">
2667 <field name="name">Produits finis</field>
2668 <field name="code">355</field>
2669 <field name="type">view</field>
2670 <field name="user_type" ref="account.data_account_type_view" />
2671 <field name="parent_id" ref="pcg_35"/>
2674 <record id="pcg_3551" model="account.account.template">
2675 <field name="name">Produits finis (ou groupe) A</field>
2676 <field name="code">3551</field>
2677 <field name="type">other</field>
2678 <field name="user_type" ref="account.data_account_type_asset" />
2679 <field name="parent_id" ref="pcg_355"/>
2682 <record id="pcg_3552" model="account.account.template">
2683 <field name="name">Produits finis (ou groupe) B</field>
2684 <field name="code">3552</field>
2685 <field name="type">other</field>
2686 <field name="user_type" ref="account.data_account_type_asset" />
2687 <field name="parent_id" ref="pcg_355"/>
2690 <record id="pcg_358" model="account.account.template">
2691 <field name="name">Produits résiduels (ou matières de récupération)</field>
2692 <field name="code">358</field>
2693 <field name="type">view</field>
2694 <field name="user_type" ref="account.data_account_type_view" />
2695 <field name="parent_id" ref="pcg_35"/>
2698 <record id="pcg_3581" model="account.account.template">
2699 <field name="name">Déchets</field>
2700 <field name="code">3581</field>
2701 <field name="type">other</field>
2702 <field name="user_type" ref="account.data_account_type_asset" />
2703 <field name="parent_id" ref="pcg_358"/>
2706 <record id="pcg_3585" model="account.account.template">
2707 <field name="name">Rebuts</field>
2708 <field name="code">3585</field>
2709 <field name="type">other</field>
2710 <field name="user_type" ref="account.data_account_type_asset" />
2711 <field name="parent_id" ref="pcg_358"/>
2714 <record id="pcg_3586" model="account.account.template">
2715 <field name="name">Matières de récupération</field>
2716 <field name="code">3586</field>
2717 <field name="type">other</field>
2718 <field name="user_type" ref="account.data_account_type_asset" />
2719 <field name="parent_id" ref="pcg_358"/>
2722 <record id="pcg_36" model="account.account.template">
2723 <field name="name">Stocks provenant d'immobilisations</field>
2724 <field name="code">36</field>
2725 <field name="type">view</field>
2726 <field name="user_type" ref="account.data_account_type_view"/>
2727 <field name="parent_id" ref="pcg_Classe_3"/>
2730 <record id="pcg_37" model="account.account.template">
2731 <field name="name">Stocks de marchandises</field>
2732 <field name="code">37</field>
2733 <field name="type">view</field>
2734 <field name="user_type" ref="account.data_account_type_view"/>
2735 <field name="parent_id" ref="pcg_Classe_3"/>
2738 <record id="pcg_371" model="account.account.template">
2739 <field name="name">Marchandises (ou groupe) A</field>
2740 <field name="code">371</field>
2741 <field name="type">other</field>
2742 <field name="user_type" ref="account.data_account_type_asset" />
2743 <field name="parent_id" ref="pcg_37"/>
2746 <record id="pcg_372" model="account.account.template">
2747 <field name="name">Marchandises (ou groupe) B</field>
2748 <field name="code">372</field>
2749 <field name="type">other</field>
2750 <field name="user_type" ref="account.data_account_type_asset" />
2751 <field name="parent_id" ref="pcg_37"/>
2754 <record id="pcg_38" model="account.account.template">
2755 <field name="name">Stocks en voie d'acheminement</field>
2756 <field name="code">38</field>
2757 <field name="type">view</field>
2758 <field name="user_type" ref="account.data_account_type_view"/>
2759 <field name="parent_id" ref="pcg_Classe_3"/>
2762 <record id="pcg_39" model="account.account.template">
2763 <field name="name">Provisions pour dépréciation des stocks et en-cours</field>
2764 <field name="code">39</field>
2765 <field name="type">view</field>
2766 <field name="user_type" ref="account.data_account_type_view"/>
2767 <field name="parent_id" ref="pcg_Classe_3"/>
2770 <record id="pcg_391" model="account.account.template">
2771 <field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
2772 <field name="code">391</field>
2773 <field name="type">view</field>
2774 <field name="user_type" ref="account.data_account_type_view" />
2775 <field name="parent_id" ref="pcg_39"/>
2778 <record id="pcg_3911" model="account.account.template">
2779 <field name="name">Matières (ou groupe) A</field>
2780 <field name="code">3911</field>
2781 <field name="type">other</field>
2782 <field name="user_type" ref="account.data_account_type_asset" />
2783 <field name="parent_id" ref="pcg_391"/>
2786 <record id="pcg_3912" model="account.account.template">
2787 <field name="name">Matières (ou groupe) B</field>
2788 <field name="code">3912</field>
2789 <field name="type">other</field>
2790 <field name="user_type" ref="account.data_account_type_asset" />
2791 <field name="parent_id" ref="pcg_391"/>
2794 <record id="pcg_3917" model="account.account.template">
2795 <field name="name">Fournitures A, B, C, ..</field>
2796 <field name="code">3917</field>
2797 <field name="type">other</field>
2798 <field name="user_type" ref="account.data_account_type_asset" />
2799 <field name="parent_id" ref="pcg_391"/>
2802 <record id="pcg_392" model="account.account.template">
2803 <field name="name">Provisions pour dépréciation des autres approvisionnements</field>
2804 <field name="code">392</field>
2805 <field name="type">view</field>
2806 <field name="user_type" ref="account.data_account_type_view" />
2807 <field name="parent_id" ref="pcg_39"/>
2810 <record id="pcg_3921" model="account.account.template">
2811 <field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
2812 <field name="code">3921</field>
2813 <field name="type">other</field>
2814 <field name="user_type" ref="account.data_account_type_asset" />
2815 <field name="parent_id" ref="pcg_392"/>
2818 <record id="pcg_3922" model="account.account.template">
2819 <field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
2820 <field name="code">3922</field>
2821 <field name="type">other</field>
2822 <field name="user_type" ref="account.data_account_type_asset" />
2823 <field name="parent_id" ref="pcg_392"/>
2826 <record id="pcg_3926" model="account.account.template">
2827 <field name="name">Emballages (même ventilation que celle du compte 326)</field>
2828 <field name="code">3926</field>
2829 <field name="type">other</field>
2830 <field name="user_type" ref="account.data_account_type_asset" />
2831 <field name="parent_id" ref="pcg_392"/>
2834 <record id="pcg_393" model="account.account.template">
2835 <field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
2836 <field name="code">393</field>
2837 <field name="type">view</field>
2838 <field name="user_type" ref="account.data_account_type_view" />
2839 <field name="parent_id" ref="pcg_39"/>
2842 <record id="pcg_3931" model="account.account.template">
2843 <field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
2844 <field name="code">3931</field>
2845 <field name="type">other</field>
2846 <field name="user_type" ref="account.data_account_type_asset" />
2847 <field name="parent_id" ref="pcg_393"/>
2850 <record id="pcg_3935" model="account.account.template">
2851 <field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
2852 <field name="code">3935</field>
2853 <field name="type">other</field>
2854 <field name="user_type" ref="account.data_account_type_asset" />
2855 <field name="parent_id" ref="pcg_393"/>
2858 <record id="pcg_394" model="account.account.template">
2859 <field name="name">Provisions pour dépréciation des en-cours de production de services</field>
2860 <field name="code">394</field>
2861 <field name="type">view</field>
2862 <field name="user_type" ref="account.data_account_type_view" />
2863 <field name="parent_id" ref="pcg_39"/>
2866 <record id="pcg_3941" model="account.account.template">
2867 <field name="name">Études en cours (même ventilation que celle du compte 341)</field>
2868 <field name="code">3941</field>
2869 <field name="type">other</field>
2870 <field name="user_type" ref="account.data_account_type_asset" />
2871 <field name="parent_id" ref="pcg_394"/>
2874 <record id="pcg_3945" model="account.account.template">
2875 <field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
2876 <field name="code">3945</field>
2877 <field name="type">other</field>
2878 <field name="user_type" ref="account.data_account_type_asset" />
2879 <field name="parent_id" ref="pcg_394"/>
2882 <record id="pcg_395" model="account.account.template">
2883 <field name="name">Provisions pour dépréciation des stocks de produits</field>
2884 <field name="code">395</field>
2885 <field name="type">view</field>
2886 <field name="user_type" ref="account.data_account_type_view" />
2887 <field name="parent_id" ref="pcg_39"/>
2890 <record id="pcg_3951" model="account.account.template">
2891 <field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
2892 <field name="code">3951</field>
2893 <field name="type">other</field>
2894 <field name="user_type" ref="account.data_account_type_asset" />
2895 <field name="parent_id" ref="pcg_395"/>
2898 <record id="pcg_3955" model="account.account.template">
2899 <field name="name">Produits finis (même ventilation que celle du compte 355)</field>
2900 <field name="code">3955</field>
2901 <field name="type">other</field>
2902 <field name="user_type" ref="account.data_account_type_asset" />
2903 <field name="parent_id" ref="pcg_395"/>
2906 <record id="pcg_397" model="account.account.template">
2907 <field name="name">Provisions pour dépréciation des stocks de marchandises</field>
2908 <field name="code">397</field>
2909 <field name="type">view</field>
2910 <field name="user_type" ref="account.data_account_type_view" />
2911 <field name="parent_id" ref="pcg_39"/>
2914 <record id="pcg_3971" model="account.account.template">
2915 <field name="name">Marchandises (ou groupe) A</field>
2916 <field name="code">3971</field>
2917 <field name="type">other</field>
2918 <field name="user_type" ref="account.data_account_type_asset" />
2919 <field name="parent_id" ref="pcg_397"/>
2922 <record id="pcg_3972" model="account.account.template">
2923 <field name="name">Marchandises (ou groupe) B</field>
2924 <field name="code">3972</field>
2925 <field name="type">other</field>
2926 <field name="user_type" ref="account.data_account_type_asset" />
2927 <field name="parent_id" ref="pcg_397"/>
2930 <record id="pcg_Classe_4" model="account.account.template">
2931 <field name="name">Comptes de tiers</field>
2932 <field name="code">Classe 4</field>
2933 <field name="type">view</field>
2934 <field name="user_type" ref="account.data_account_type_view"/>
2935 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
2938 <record id="pcg_40" model="account.account.template">
2939 <field name="name">Fournisseurs et comptes rattachés</field>
2940 <field name="code">40</field>
2941 <field name="type">view</field>
2942 <field name="user_type" ref="account.data_account_type_view"/>
2943 <field name="parent_id" ref="pcg_Classe_4"/>
2944 <field name="reconcile" eval="True"/>
2947 <record id="pcg_400" model="account.account.template">
2948 <field name="name">Fournisseurs et comptes rattachés </field>
2949 <field name="code">400</field>
2950 <field name="type">payable</field>
2951 <field name="user_type" ref="account.data_account_type_payable"/>
2952 <field name="parent_id" ref="pcg_40"/>
2953 <field name="reconcile" eval="True"/>
2956 <record id="pcg_401" model="account.account.template">
2957 <field name="name">Fournisseurs</field>
2958 <field name="code">401</field>
2959 <field name="type">view</field>
2960 <field name="user_type" ref="account.data_account_type_view"/>
2961 <field name="parent_id" ref="pcg_40"/>
2962 <field name="reconcile" eval="True"/>
2966 <record id="fr_pcg_pay" model="account.account.template">
2967 <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
2968 <field name="code">4011</field>
2969 <field name="type">payable</field>
2970 <field name="user_type" ref="account.data_account_type_payable"/>
2971 <field name="parent_id" ref="pcg_401"/>
2972 <field name="reconcile" eval="True"/>
2976 <record id="pcg_4017" model="account.account.template">
2977 <field name="name">Fournisseurs - Retenues de garantie</field>
2978 <field name="code">4017</field>
2979 <field name="type">payable</field>
2980 <field name="user_type" ref="account.data_account_type_payable"/>
2981 <field name="parent_id" ref="pcg_401"/>
2982 <field name="reconcile" eval="True"/>
2985 <record id="pcg_403" model="account.account.template">
2986 <field name="name">Fournisseurs - Effets à payer</field>
2987 <field name="code">403</field>
2988 <field name="type">payable</field>
2989 <field name="user_type" ref="account.data_account_type_payable"/>
2990 <field name="parent_id" ref="pcg_40"/>
2991 <field name="reconcile" eval="True"/>
2994 <record id="pcg_404" model="account.account.template">
2995 <field name="name">Fournisseurs d'immobilisations</field>
2996 <field name="code">404</field>
2997 <field name="type">view</field>
2998 <field name="user_type" ref="account.data_account_type_view"/>
2999 <field name="parent_id" ref="pcg_40"/>
3000 <field name="reconcile" eval="True"/>
3003 <record id="pcg_4041" model="account.account.template">
3004 <field name="name">Fournisseurs - Achats d'immobilisations</field>
3005 <field name="code">4041</field>
3006 <field name="type">payable</field>
3007 <field name="user_type" ref="account.data_account_type_payable"/>
3008 <field name="parent_id" ref="pcg_404"/>
3009 <field name="reconcile" eval="True"/>
3012 <record id="pcg_4047" model="account.account.template">
3013 <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
3014 <field name="code">4047</field>
3015 <field name="type">payable</field>
3016 <field name="user_type" ref="account.data_account_type_payable"/>
3017 <field name="parent_id" ref="pcg_404"/>
3018 <field name="reconcile" eval="True"/>
3021 <record id="pcg_405" model="account.account.template">
3022 <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
3023 <field name="code">405</field>
3024 <field name="type">payable</field>
3025 <field name="user_type" ref="account.data_account_type_payable"/>
3026 <field name="parent_id" ref="pcg_40"/>
3027 <field name="reconcile" eval="True"/>
3030 <record id="pcg_408" model="account.account.template">
3031 <field name="name">Fournisseurs - Factures non parvenues</field>
3032 <field name="code">408</field>
3033 <field name="type">view</field>
3034 <field name="user_type" ref="account.data_account_type_view"/>
3035 <field name="parent_id" ref="pcg_40"/>
3036 <field name="reconcile" eval="True"/>
3039 <record id="pcg_4081" model="account.account.template">
3040 <field name="name">Fournisseurs</field>
3041 <field name="code">4081</field>
3042 <field name="type">payable</field>
3043 <field name="user_type" ref="account.data_account_type_payable"/>
3044 <field name="parent_id" ref="pcg_408"/>
3045 <field name="reconcile" eval="True"/>
3048 <record id="pcg_4084" model="account.account.template">
3049 <field name="name">Fournisseurs d'immobilisations </field>
3050 <field name="code">4084</field>
3051 <field name="type">payable</field>
3052 <field name="user_type" ref="account.data_account_type_payable"/>
3053 <field name="parent_id" ref="pcg_408"/>
3054 <field name="reconcile" eval="True"/>
3057 <record id="pcg_4088" model="account.account.template">
3058 <field name="name">Fournisseurs - Intérêts courus</field>
3059 <field name="code">4088</field>
3060 <field name="type">payable</field>
3061 <field name="user_type" ref="account.data_account_type_payable"/>
3062 <field name="parent_id" ref="pcg_408"/>
3063 <field name="reconcile" eval="True"/>
3066 <record id="pcg_409" model="account.account.template">
3067 <field name="name">Fournisseurs débiteurs</field>
3068 <field name="code">409</field>
3069 <field name="type">view</field>
3070 <field name="user_type" ref="account.data_account_type_view"/>
3071 <field name="parent_id" ref="pcg_40"/>
3072 <field name="reconcile" eval="True"/>
3075 <record id="pcg_4091" model="account.account.template">
3076 <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
3077 <field name="code">4091</field>
3078 <field name="type">other</field>
3079 <field name="user_type" ref="account.data_account_type_asset" />
3080 <field name="parent_id" ref="pcg_409"/>
3081 <field name="reconcile" eval="True"/>
3084 <record id="pcg_4096" model="account.account.template">
3085 <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
3086 <field name="code">4096</field>
3087 <field name="type">other</field>
3088 <field name="user_type" ref="account.data_account_type_asset" />
3089 <field name="parent_id" ref="pcg_409"/>
3090 <field name="reconcile" eval="True"/>
3093 <record id="pcg_4097" model="account.account.template">
3094 <field name="name">Fournisseurs - Autres avoirs</field>
3095 <field name="code">4097</field>
3096 <field name="type">view</field>
3097 <field name="user_type" ref="account.data_account_type_view" />
3098 <field name="parent_id" ref="pcg_409"/>
3099 <field name="reconcile" eval="True"/>
3102 <record id="pcg_40971" model="account.account.template">
3103 <field name="name">Fournisseurs d'exploitation</field>
3104 <field name="code">40971</field>
3105 <field name="type">other</field>
3106 <field name="user_type" ref="account.data_account_type_asset" />
3107 <field name="parent_id" ref="pcg_4097"/>
3108 <field name="reconcile" eval="True"/>
3111 <record id="pcg_40974" model="account.account.template">
3112 <field name="name">Fournisseurs d'immobilisations</field>
3113 <field name="code">40974</field>
3114 <field name="type">other</field>
3115 <field name="user_type" ref="account.data_account_type_asset" />
3116 <field name="parent_id" ref="pcg_4097"/>
3117 <field name="reconcile" eval="True"/>
3120 <record id="pcg_4098" model="account.account.template">
3121 <field name="name">Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
3122 <field name="code">4098</field>
3123 <field name="type">other</field>
3124 <field name="user_type" ref="account.data_account_type_asset" />
3125 <field name="parent_id" ref="pcg_409"/>
3126 <field name="reconcile" eval="True"/>
3129 <record id="pcg_41" model="account.account.template">
3130 <field name="name">Clients et comptes rattachés</field>
3131 <field name="code">41</field>
3132 <field name="type">view</field>
3133 <field name="user_type" ref="account.data_account_type_view"/>
3134 <field name="parent_id" ref="pcg_Classe_4"/>
3135 <field name="reconcile" eval="True"/>
3138 <record id="pcg_410" model="account.account.template">
3139 <field name="name">Clients et comptes rattachés </field>
3140 <field name="code">410</field>
3141 <field name="type">receivable</field>
3142 <field name="user_type" ref="account.data_account_type_receivable"/>
3143 <field name="parent_id" ref="pcg_41"/>
3144 <field name="reconcile" eval="True"/>
3147 <record id="pcg_411" model="account.account.template">
3148 <field name="name">Clients</field>
3149 <field name="code">411</field>
3150 <field name="type">view</field>
3151 <field name="user_type" ref="account.data_account_type_view"/>
3152 <field name="parent_id" ref="pcg_41"/>
3153 <field name="reconcile" eval="True"/>
3157 <record id="fr_pcg_recv" model="account.account.template">
3158 <field name="name">Clients - Ventes de biens ou de prestations de services</field>
3159 <field name="code">4111</field>
3160 <field name="type">receivable</field>
3161 <field name="user_type" ref="account.data_account_type_receivable"/>
3162 <field name="parent_id" ref="pcg_411"/>
3163 <field name="reconcile" eval="True"/>
3167 <record id="pcg_4117" model="account.account.template">
3168 <field name="name">Clients - Retenues de garantie</field>
3169 <field name="code">4117</field>
3170 <field name="type">receivable</field>
3171 <field name="user_type" ref="account.data_account_type_receivable"/>
3172 <field name="parent_id" ref="pcg_411"/>
3173 <field name="reconcile" eval="True"/>
3176 <record id="pcg_413" model="account.account.template">
3177 <field name="name">Clients - Effets à recevoir</field>
3178 <field name="code">413</field>
3179 <field name="type">receivable</field>
3180 <field name="user_type" ref="account.data_account_type_receivable"/>
3181 <field name="parent_id" ref="pcg_41"/>
3182 <field name="reconcile" eval="True"/>
3185 <record id="pcg_416" model="account.account.template">
3186 <field name="name">Clients douteux ou litigieux</field>
3187 <field name="code">416</field>
3188 <field name="type">receivable</field>
3189 <field name="user_type" ref="account.data_account_type_receivable"/>
3190 <field name="parent_id" ref="pcg_41"/>
3191 <field name="reconcile" eval="True"/>
3194 <record id="pcg_418" model="account.account.template">
3195 <field name="name">Clients - Produits non encore facturés</field>
3196 <field name="code">418</field>
3197 <field name="type">view</field>
3198 <field name="user_type" ref="account.data_account_type_view"/>
3199 <field name="parent_id" ref="pcg_41"/>
3200 <field name="reconcile" eval="True"/>
3203 <record id="pcg_4181" model="account.account.template">
3204 <field name="name">Clients - Factures à établir </field>
3205 <field name="code">4181</field>
3206 <field name="type">receivable</field>
3207 <field name="user_type" ref="account.data_account_type_receivable"/>
3208 <field name="parent_id" ref="pcg_418"/>
3209 <field name="reconcile" eval="True"/>
3212 <record id="pcg_4188" model="account.account.template">
3213 <field name="name">Clients - Intérêts courus</field>
3214 <field name="code">4188</field>
3215 <field name="type">receivable</field>
3216 <field name="user_type" ref="account.data_account_type_receivable"/>
3217 <field name="parent_id" ref="pcg_418"/>
3218 <field name="reconcile" eval="True"/>
3221 <record id="pcg_419" model="account.account.template">
3222 <field name="name">Clients créditeurs</field>
3223 <field name="code">419</field>
3224 <field name="type">view</field>
3225 <field name="user_type" ref="account.data_account_type_view"/>
3226 <field name="parent_id" ref="pcg_41"/>
3227 <field name="reconcile" eval="True"/>
3230 <record id="pcg_4191" model="account.account.template">
3231 <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
3232 <field name="code">4191</field>
3233 <field name="type">other</field>
3234 <field name="user_type" ref="account.data_account_type_asset"/>
3235 <field name="parent_id" ref="pcg_419"/>
3236 <field name="reconcile" eval="True"/>
3239 <record id="pcg_4196" model="account.account.template">
3240 <field name="name">Clients - Dettes pour emballages et matériels consignés </field>
3241 <field name="code">4196</field>
3242 <field name="type">other</field>
3243 <field name="user_type" ref="account.data_account_type_asset"/>
3244 <field name="parent_id" ref="pcg_419"/>
3245 <field name="reconcile" eval="True"/>
3248 <record id="pcg_4197" model="account.account.template">
3249 <field name="name">Clients - Autres avoirs </field>
3250 <field name="code">4197</field>
3251 <field name="type">other</field>
3252 <field name="user_type" ref="account.data_account_type_asset"/>
3253 <field name="parent_id" ref="pcg_419"/>
3254 <field name="reconcile" eval="True"/>
3257 <record id="pcg_4198" model="account.account.template">
3258 <field name="name">Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
3259 <field name="code">4198</field>
3260 <field name="type">other</field>
3261 <field name="user_type" ref="account.data_account_type_asset"/>
3262 <field name="parent_id" ref="pcg_419"/>
3263 <field name="reconcile" eval="True"/>
3266 <record id="pcg_42" model="account.account.template">
3267 <field name="name">Personnel et comptes rattachés</field>
3268 <field name="code">42</field>
3269 <field name="type">view</field>
3270 <field name="user_type" ref="account.data_account_type_view"/>
3271 <field name="parent_id" ref="pcg_Classe_4"/>
3274 <record id="pcg_421" model="account.account.template">
3275 <field name="name">Personnel - Rémunérations dues</field>
3276 <field name="code">421</field>
3277 <field name="type">other</field>
3278 <field name="user_type" ref="account.data_account_type_liability"/>
3279 <field name="parent_id" ref="pcg_42"/>
3280 <field name="reconcile" eval="True"/>
3283 <record id="pcg_422" model="account.account.template">
3284 <field name="name">Comités d'entreprise d'établissement </field>
3285 <field name="code">422</field>
3286 <field name="type">other</field>
3287 <field name="user_type" ref="account.data_account_type_liability"/>
3288 <field name="parent_id" ref="pcg_42"/>
3289 <field name="reconcile" eval="True"/>
3292 <record id="pcg_424" model="account.account.template">
3293 <field name="name">Participation des salariés aux résultats</field>
3294 <field name="code">424</field>
3295 <field name="type">view</field>
3296 <field name="user_type" ref="account.data_account_type_view"/>
3297 <field name="parent_id" ref="pcg_42"/>
3298 <field name="reconcile" eval="True"/>
3301 <record id="pcg_4246" model="account.account.template">
3302 <field name="name">Réserve spéciale</field>
3303 <field name="code">4246</field>
3304 <field name="type">other</field>
3305 <field name="user_type" ref="account.data_account_type_liability"/>
3306 <field name="parent_id" ref="pcg_424"/>
3307 <field name="reconcile" eval="True"/>
3310 <record id="pcg_4248" model="account.account.template">
3311 <field name="name">Comptes courants</field>
3312 <field name="code">4248</field>
3313 <field name="type">other</field>
3314 <field name="user_type" ref="account.data_account_type_liability"/>
3315 <field name="parent_id" ref="pcg_424"/>
3316 <field name="reconcile" eval="True"/>
3319 <record id="pcg_425" model="account.account.template">
3320 <field name="name">Personnel - Avances et acomptes</field>
3321 <field name="code">425</field>
3322 <field name="type">receivable</field>
3323 <field name="user_type" ref="account.data_account_type_receivable"/>
3324 <field name="parent_id" ref="pcg_42"/>
3325 <field name="reconcile" eval="True"/>
3328 <record id="pcg_426" model="account.account.template">
3329 <field name="name">Personnel - Dépôts</field>
3330 <field name="code">426</field>
3331 <field name="type">other</field>
3332 <field name="user_type" ref="account.data_account_type_liability"/>
3333 <field name="parent_id" ref="pcg_42"/>
3334 <field name="reconcile" eval="True"/>
3337 <record id="pcg_427" model="account.account.template">
3338 <field name="name">Personnel - Oppositions</field>
3339 <field name="code">427</field>
3340 <field name="type">other</field>
3341 <field name="user_type" ref="account.data_account_type_liability"/>
3342 <field name="parent_id" ref="pcg_42"/>
3343 <field name="reconcile" eval="True"/>
3346 <record id="pcg_428" model="account.account.template">
3347 <field name="name">Personnel - Charges à payer et produits à recevoir</field>
3348 <field name="code">428</field>
3349 <field name="type">view</field>
3350 <field name="user_type" ref="account.data_account_type_view"/>
3351 <field name="parent_id" ref="pcg_42"/>
3352 <field name="reconcile" eval="True"/>
3355 <record id="pcg_4282" model="account.account.template">
3356 <field name="name">Dettes provisionnées pour congés à payer</field>
3357 <field name="code">4282</field>
3358 <field name="type">other</field>
3359 <field name="user_type" ref="account.data_account_type_liability"/>
3360 <field name="parent_id" ref="pcg_428"/>
3361 <field name="reconcile" eval="True"/>
3364 <record id="pcg_4284" model="account.account.template">
3365 <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
3366 <field name="code">4284</field>
3367 <field name="type">other</field>
3368 <field name="user_type" ref="account.data_account_type_liability"/>
3369 <field name="parent_id" ref="pcg_428"/>
3370 <field name="reconcile" eval="True"/>
3373 <record id="pcg_4286" model="account.account.template">
3374 <field name="name">Autres charges à payer</field>
3375 <field name="code">4286</field>
3376 <field name="type">other</field>
3377 <field name="user_type" ref="account.data_account_type_liability"/>
3378 <field name="parent_id" ref="pcg_428"/>
3379 <field name="reconcile" eval="True"/>
3382 <record id="pcg_4287" model="account.account.template">
3383 <field name="name">Produits à recevoir</field>
3384 <field name="code">4287</field>
3385 <field name="type">receivable</field>
3386 <field name="user_type" ref="account.data_account_type_receivable"/>
3387 <field name="parent_id" ref="pcg_428"/>
3388 <field name="reconcile" eval="True"/>
3391 <record id="pcg_43" model="account.account.template">
3392 <field name="name">Sécurité Sociale et autres organismes sociaux</field>
3393 <field name="code">43</field>
3394 <field name="type">view</field>
3395 <field name="user_type" ref="account.data_account_type_view"/>
3396 <field name="parent_id" ref="pcg_Classe_4"/>
3399 <record id="pcg_431" model="account.account.template">
3400 <field name="name">Sécurité Sociale</field>
3401 <field name="code">431</field>
3402 <field name="type">other</field>
3403 <field name="user_type" ref="account.data_account_type_liability"/>
3404 <field name="parent_id" ref="pcg_43"/>
3405 <field name="reconcile" eval="True"/>
3408 <record id="pcg_437" model="account.account.template">
3409 <field name="name">Autres organismes sociaux</field>
3410 <field name="code">437</field>
3411 <field name="type">other</field>
3412 <field name="user_type" ref="account.data_account_type_liability"/>
3413 <field name="parent_id" ref="pcg_43"/>
3414 <field name="reconcile" eval="True"/>
3417 <record id="pcg_438" model="account.account.template">
3418 <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
3419 <field name="code">438</field>
3420 <field name="type">view</field>
3421 <field name="user_type" ref="account.data_account_type_view"/>
3422 <field name="parent_id" ref="pcg_43"/>
3423 <field name="reconcile" eval="True"/>
3426 <record id="pcg_4382" model="account.account.template">
3427 <field name="name">Charges sociales sur congés à payer </field>
3428 <field name="code">4382</field>
3429 <field name="type">other</field>
3430 <field name="user_type" ref="account.data_account_type_liability"/>
3431 <field name="parent_id" ref="pcg_438"/>
3432 <field name="reconcile" eval="True"/>
3435 <record id="pcg_4386" model="account.account.template">
3436 <field name="name">Autres charges à payer</field>
3437 <field name="code">4386</field>
3438 <field name="type">other</field>
3439 <field name="user_type" ref="account.data_account_type_liability"/>
3440 <field name="parent_id" ref="pcg_438"/>
3441 <field name="reconcile" eval="True"/>
3444 <record id="pcg_4387" model="account.account.template">
3445 <field name="name">Produits à recevoir</field>
3446 <field name="code">4387</field>
3447 <field name="type">receivable</field>
3448 <field name="user_type" ref="account.data_account_type_receivable"/>
3449 <field name="parent_id" ref="pcg_438"/>
3450 <field name="reconcile" eval="True"/>
3453 <record id="pcg_44" model="account.account.template">
3454 <field name="name">Etat et autres collectivités publiques</field>
3455 <field name="code">44</field>
3456 <field name="type">view</field>
3457 <field name="user_type" ref="account.data_account_type_view"/>
3458 <field name="parent_id" ref="pcg_Classe_4"/>
3461 <record id="pcg_441" model="account.account.template">
3462 <field name="name">État - Subventions à recevoir</field>
3463 <field name="code">441</field>
3464 <field name="type">view</field>
3465 <field name="user_type" ref="account.data_account_type_view"/>
3466 <field name="parent_id" ref="pcg_44"/>
3467 <field name="reconcile" eval="True"/>
3470 <record id="pcg_4411" model="account.account.template">
3471 <field name="name">Subventions d'investissement</field>
3472 <field name="code">4411</field>
3473 <field name="type">receivable</field>
3474 <field name="user_type" ref="account.data_account_type_receivable"/>
3475 <field name="parent_id" ref="pcg_441"/>
3476 <field name="reconcile" eval="True"/>
3479 <record id="pcg_4417" model="account.account.template">
3480 <field name="name">Subventions d'exploitation</field>
3481 <field name="code">4417</field>
3482 <field name="type">receivable</field>
3483 <field name="user_type" ref="account.data_account_type_receivable"/>
3484 <field name="parent_id" ref="pcg_441"/>
3485 <field name="reconcile" eval="True"/>
3488 <record id="pcg_4418" model="account.account.template">
3489 <field name="name">Subventions d'équilibre</field>
3490 <field name="code">4418</field>
3491 <field name="type">receivable</field>
3492 <field name="user_type" ref="account.data_account_type_receivable"/>
3493 <field name="parent_id" ref="pcg_441"/>
3494 <field name="reconcile" eval="True"/>
3497 <record id="pcg_4419" model="account.account.template">
3498 <field name="name">Avances sur subventions</field>
3499 <field name="code">4419</field>
3500 <field name="type">receivable</field>
3501 <field name="user_type" ref="account.data_account_type_receivable"/>
3502 <field name="parent_id" ref="pcg_441"/>
3503 <field name="reconcile" eval="True"/>
3506 <record id="pcg_442" model="account.account.template">
3507 <field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
3508 <field name="code">442</field>
3509 <field name="type">view</field>
3510 <field name="user_type" ref="account.data_account_type_view"/>
3511 <field name="parent_id" ref="pcg_44"/>
3512 <field name="reconcile" eval="True"/>
3515 <record id="pcg_4424" model="account.account.template">
3516 <field name="name">Obligataires</field>
3517 <field name="code">4424</field>
3518 <field name="type">other</field>
3519 <field name="user_type" ref="account.data_account_type_asset"/>
3520 <field name="parent_id" ref="pcg_442"/>
3521 <field name="reconcile" eval="True"/>
3524 <record id="pcg_4425" model="account.account.template">
3525 <field name="name">Associés</field>
3526 <field name="code">4425</field>
3527 <field name="type">other</field>
3528 <field name="user_type" ref="account.data_account_type_asset"/>
3529 <field name="parent_id" ref="pcg_442"/>
3530 <field name="reconcile" eval="True"/>
3533 <record id="pcg_443" model="account.account.template">
3534 <field name="name">Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux</field>
3535 <field name="code">443</field>
3536 <field name="type">view</field>
3537 <field name="user_type" ref="account.data_account_type_view"/>
3538 <field name="parent_id" ref="pcg_44"/>
3539 <field name="reconcile" eval="True"/>
3542 <record id="pcg_4431" model="account.account.template">
3543 <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
3544 <field name="code">4431</field>
3545 <field name="type">receivable</field>
3546 <field name="user_type" ref="account.data_account_type_receivable"/>
3547 <field name="parent_id" ref="pcg_443"/>
3548 <field name="reconcile" eval="True"/>
3551 <record id="pcg_4438" model="account.account.template">
3552 <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
3553 <field name="code">4438</field>
3554 <field name="type">other</field>
3555 <field name="user_type" ref="account.data_account_type_asset"/>
3556 <field name="parent_id" ref="pcg_443"/>
3557 <field name="reconcile" eval="True"/>
3560 <record id="pcg_444" model="account.account.template">
3561 <field name="name">État - Impôts sur les bénéfices</field>
3562 <field name="code">444</field>
3563 <field name="type">other</field>
3564 <field name="user_type" ref="account.data_account_type_liability"/>
3565 <field name="parent_id" ref="pcg_44"/>
3566 <field name="reconcile" eval="True"/>
3569 <record id="pcg_445" model="account.account.template">
3570 <field name="name">État - Taxes sur le chiffre d'affaires</field>
3571 <field name="code">445</field>
3572 <field name="type">view</field>
3573 <field name="user_type" ref="account.data_account_type_view"/>
3574 <field name="parent_id" ref="pcg_44"/>
3575 <field name="reconcile" eval="True"/>
3578 <record id="pcg_4452" model="account.account.template">
3579 <field name="name">TVA due intracommunautaire</field>
3580 <field name="code">4452</field>
3581 <field name="type">view</field>
3582 <field name="user_type" ref="account.data_account_type_view"/>
3583 <field name="parent_id" ref="pcg_445"/>
3584 <field name="reconcile" eval="True"/>
3587 <record id="pcg_445201" model="account.account.template">
3588 <field name="name">TVA due intracommunautaire 19,6%</field>
3589 <field name="code">445201</field>
3590 <field name="type">other</field>
3591 <field name="user_type" ref="account.data_account_type_liability"/>
3592 <field name="parent_id" ref="pcg_4452"/>
3593 <field name="reconcile" eval="True"/>
3596 <record id="pcg_445202" model="account.account.template">
3597 <field name="name">TVA due intracommunautaire 5,5%</field>
3598 <field name="code">445202</field>
3599 <field name="type">other</field>
3600 <field name="user_type" ref="account.data_account_type_liability"/>
3601 <field name="parent_id" ref="pcg_4452"/>
3602 <field name="reconcile" eval="True"/>
3605 <record id="pcg_445203" model="account.account.template">
3606 <field name="name">TVA due intracommunautaire (autre taux)</field>
3607 <field name="code">445203</field>
3608 <field name="type">other</field>
3609 <field name="user_type" ref="account.data_account_type_liability"/>
3610 <field name="parent_id" ref="pcg_4452"/>
3611 <field name="reconcile" eval="True"/>
3614 <record id="pcg_4455" model="account.account.template">
3615 <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
3616 <field name="code">4455</field>
3617 <field name="type">view</field>
3618 <field name="user_type" ref="account.data_account_type_view"/>
3619 <field name="parent_id" ref="pcg_445"/>
3620 <field name="reconcile" eval="True"/>
3623 <record id="pcg_44551" model="account.account.template">
3624 <field name="name">TVA à décaisser</field>
3625 <field name="code">44551</field>
3626 <field name="type">other</field>
3627 <field name="user_type" ref="account.data_account_type_liability"/>
3628 <field name="parent_id" ref="pcg_4455"/>
3629 <field name="reconcile" eval="True"/>
3632 <record id="pcg_44558" model="account.account.template">
3633 <field name="name">Taxes assimilées à la TVA</field>
3634 <field name="code">44558</field>
3635 <field name="type">other</field>
3636 <field name="user_type" ref="account.data_account_type_liability"/>
3637 <field name="parent_id" ref="pcg_4455"/>
3638 <field name="reconcile" eval="True"/>
3641 <record id="pcg_4456" model="account.account.template">
3642 <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
3643 <field name="code">4456</field>
3644 <field name="type">view</field>
3645 <field name="user_type" ref="account.data_account_type_view"/>
3646 <field name="parent_id" ref="pcg_445"/>
3647 <field name="reconcile" eval="True"/>
3650 <record id="pcg_44562" model="account.account.template">
3651 <field name="name">TVA sur immobilisations</field>
3652 <field name="code">44562</field>
3653 <field name="type">other</field>
3654 <field name="user_type" ref="account.data_account_type_asset"/>
3655 <field name="parent_id" ref="pcg_4456"/>
3656 <field name="reconcile" eval="True"/>
3659 <record id="pcg_44563" model="account.account.template">
3660 <field name="name">TVA transférée par d'autres entreprises</field>
3661 <field name="code">44563</field>
3662 <field name="type">other</field>
3663 <field name="user_type" ref="account.data_account_type_asset"/>
3664 <field name="parent_id" ref="pcg_4456"/>
3665 <field name="reconcile" eval="True"/>
3668 <record id="pcg_44566" model="account.account.template">
3669 <field name="name">TVA sur autres biens et services</field>
3670 <field name="code">44566</field>
3671 <field name="type">other</field>
3672 <field name="user_type" ref="account.data_account_type_asset"/>
3673 <field name="parent_id" ref="pcg_4456"/>
3674 <field name="reconcile" eval="True"/>
3677 <record id="pcg_445662" model="account.account.template">
3678 <field name="name">TVA déductible intracommunautaire</field>
3679 <field name="code">445662</field>
3680 <field name="type">other</field>
3681 <field name="user_type" ref="account.data_account_type_asset"/>
3682 <field name="parent_id" ref="pcg_4456"/>
3683 <field name="reconcile" eval="True"/>
3686 <record id="pcg_44567" model="account.account.template">
3687 <field name="name">Crédit de TVA à reporter</field>
3688 <field name="code">44567</field>
3689 <field name="type">other</field>
3690 <field name="user_type" ref="account.data_account_type_asset"/>
3691 <field name="note">Si le remboursement n'a pas été demandé</field>
3692 <field name="parent_id" ref="pcg_4456"/>
3693 <field name="reconcile" eval="True"/>
3696 <record id="pcg_44568" model="account.account.template">
3697 <field name="name">Taxes assimilées à la TVA</field>
3698 <field name="code">44568</field>
3699 <field name="type">other</field>
3700 <field name="user_type" ref="account.data_account_type_asset"/>
3701 <field name="parent_id" ref="pcg_4456"/>
3702 <field name="reconcile" eval="True"/>
3705 <record id="pcg_4457" model="account.account.template">
3706 <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
3707 <field name="code">4457</field>
3708 <field name="type">view</field>
3709 <field name="user_type" ref="account.data_account_type_view"/>
3710 <field name="parent_id" ref="pcg_445"/>
3711 <field name="reconcile" eval="True"/>
3714 <record id="pcg_44571" model="account.account.template">
3715 <field name="name">TVA collectée</field>
3716 <field name="code">44571</field>
3717 <field name="type">view</field>
3718 <field name="user_type" ref="account.data_account_type_view"/>
3719 <field name="parent_id" ref="pcg_4457"/>
3720 <field name="reconcile" eval="True"/>
3723 <record id="pcg_445711" model="account.account.template">
3724 <field name="name">TVA collectée 19,6%</field>
3725 <field name="code">445711</field>
3726 <field name="type">other</field>
3727 <field name="user_type" ref="account.data_account_type_liability"/>
3728 <field name="parent_id" ref="pcg_44571"/>
3729 <field name="reconcile" eval="True"/>
3732 <record id="pcg_445712" model="account.account.template">
3733 <field name="name">TVA collectée 5,5%</field>
3734 <field name="code">445712</field>
3735 <field name="type">other</field>
3736 <field name="user_type" ref="account.data_account_type_liability"/>
3737 <field name="parent_id" ref="pcg_44571"/>
3738 <field name="reconcile" eval="True"/>
3741 <record id="pcg_445713" model="account.account.template">
3742 <field name="name">TVA collectée (autre taux)</field>
3743 <field name="code">445713</field>
3744 <field name="type">other</field>
3745 <field name="user_type" ref="account.data_account_type_liability"/>
3746 <field name="parent_id" ref="pcg_44571"/>
3747 <field name="reconcile" eval="True"/>
3750 <record id="pcg_44578" model="account.account.template">
3751 <field name="name">Taxes assimilées à la TVA</field>
3752 <field name="code">44578</field>
3753 <field name="type">other</field>
3754 <field name="user_type" ref="account.data_account_type_liability"/>
3755 <field name="parent_id" ref="pcg_4457"/>
3756 <field name="reconcile" eval="True"/>
3759 <record id="pcg_4458" model="account.account.template">
3760 <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
3761 <field name="code">4458</field>
3762 <field name="type">view</field>
3763 <field name="user_type" ref="account.data_account_type_view"/>
3764 <field name="parent_id" ref="pcg_445"/>
3765 <field name="reconcile" eval="True"/>
3768 <record id="pcg_44581" model="account.account.template">
3769 <field name="name">Acomptes - Régime simplifié d'imposition</field>
3770 <field name="code">44581</field>
3771 <field name="type">other</field>
3772 <field name="user_type" ref="account.data_account_type_asset"/>
3773 <field name="parent_id" ref="pcg_4458"/>
3774 <field name="reconcile" eval="True"/>
3777 <record id="pcg_44582" model="account.account.template">
3778 <field name="name">Acomptes - Régime du forfait</field>
3779 <field name="code">44582</field>
3780 <field name="type">other</field>
3781 <field name="user_type" ref="account.data_account_type_asset"/>
3782 <field name="parent_id" ref="pcg_4458"/>
3783 <field name="reconcile" eval="True"/>
3786 <record id="pcg_44583" model="account.account.template">
3787 <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
3788 <field name="code">44583</field>
3789 <field name="type">other</field>
3790 <field name="user_type" ref="account.data_account_type_asset"/>
3791 <field name="parent_id" ref="pcg_4458"/>
3792 <field name="reconcile" eval="True"/>
3795 <record id="pcg_44584" model="account.account.template">
3796 <field name="name">TVA récupérée d'avance</field>
3797 <field name="code">44584</field>
3798 <field name="type">other</field>
3799 <field name="user_type" ref="account.data_account_type_liability"/>
3800 <field name="parent_id" ref="pcg_4458"/>
3801 <field name="reconcile" eval="True"/>
3804 <record id="pcg_44586" model="account.account.template">
3805 <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
3806 <field name="code">44586</field>
3807 <field name="type">other</field>
3808 <field name="user_type" ref="account.data_account_type_asset"/>
3809 <field name="parent_id" ref="pcg_4458"/>
3810 <field name="reconcile" eval="True"/>
3813 <record id="pcg_44587" model="account.account.template">
3814 <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
3815 <field name="code">44587</field>
3816 <field name="type">other</field>
3817 <field name="user_type" ref="account.data_account_type_liability"/>
3818 <field name="parent_id" ref="pcg_4458"/>
3819 <field name="reconcile" eval="True"/>
3822 <record id="pcg_446" model="account.account.template">
3823 <field name="name">Obligations cautionnées</field>
3824 <field name="code">446</field>
3825 <field name="type">other</field>
3826 <field name="user_type" ref="account.data_account_type_liability"/>
3827 <field name="parent_id" ref="pcg_44"/>
3828 <field name="reconcile" eval="True"/>
3831 <record id="pcg_447" model="account.account.template">
3832 <field name="name">Autres impôts, taxes et versements assimilés</field>
3833 <field name="code">447</field>
3834 <field name="type">other</field>
3835 <field name="user_type" ref="account.data_account_type_liability"/>
3836 <field name="parent_id" ref="pcg_44"/>
3837 <field name="reconcile" eval="True"/>
3840 <record id="pcg_448" model="account.account.template">
3841 <field name="name">État - Charges à payer et produits à recevoir</field>
3842 <field name="code">448</field>
3843 <field name="type">view</field>
3844 <field name="user_type" ref="account.data_account_type_view"/>
3845 <field name="parent_id" ref="pcg_44"/>
3846 <field name="reconcile" eval="True"/>
3849 <record id="pcg_4482" model="account.account.template">
3850 <field name="name">Charges fiscales sur congés à payer </field>
3851 <field name="code">4482</field>
3852 <field name="type">other</field>
3853 <field name="user_type" ref="account.data_account_type_liability"/>
3854 <field name="parent_id" ref="pcg_448"/>
3855 <field name="reconcile" eval="True"/>
3858 <record id="pcg_4486" model="account.account.template">
3859 <field name="name">Charges à payer</field>
3860 <field name="code">4486</field>
3861 <field name="type">other</field>
3862 <field name="user_type" ref="account.data_account_type_liability"/>
3863 <field name="parent_id" ref="pcg_448"/>
3864 <field name="reconcile" eval="True"/>
3867 <record id="pcg_4487" model="account.account.template">
3868 <field name="name">Produits à recevoir</field>
3869 <field name="code">4487</field>
3870 <field name="type">other</field>
3871 <field name="user_type" ref="account.data_account_type_asset"/>
3872 <field name="parent_id" ref="pcg_448"/>
3873 <field name="reconcile" eval="True"/>
3876 <record id="pcg_449" model="account.account.template">
3877 <field name="name">Quotas d'émission à restituer à l'État</field>
3878 <field name="code">449</field>
3879 <field name="type">other</field>
3880 <field name="user_type" ref="account.data_account_type_liability"/>
3881 <field name="parent_id" ref="pcg_44"/>
3882 <field name="reconcile" eval="True"/>
3885 <record id="pcg_45" model="account.account.template">
3886 <field name="name">Groupe et associés</field>
3887 <field name="code">45</field>
3888 <field name="type">view</field>
3889 <field name="user_type" ref="account.data_account_type_view"/>
3890 <field name="parent_id" ref="pcg_Classe_4"/>
3893 <record id="pcg_451" model="account.account.template">
3894 <field name="name">Groupe</field>
3895 <field name="code">451</field>
3896 <field name="type">receivable</field>
3897 <field name="user_type" ref="account.data_account_type_receivable"/>
3898 <field name="parent_id" ref="pcg_45"/>
3899 <field name="reconcile" eval="True"/>
3902 <record id="pcg_455" model="account.account.template">
3903 <field name="name">Associés - Comptes courants</field>
3904 <field name="code">455</field>
3905 <field name="type">view</field>
3906 <field name="user_type" ref="account.data_account_type_view"/>
3907 <field name="note">Pour frais avancés personnellement</field>
3908 <field name="parent_id" ref="pcg_45"/>
3909 <field name="reconcile" eval="True"/>
3912 <record id="pcg_4551" model="account.account.template">
3913 <field name="name">Principal</field>
3914 <field name="code">4551</field>
3915 <field name="type">receivable</field>
3916 <field name="user_type" ref="account.data_account_type_receivable"/>
3917 <field name="parent_id" ref="pcg_455"/>
3918 <field name="reconcile" eval="True"/>
3921 <record id="pcg_4558" model="account.account.template">
3922 <field name="name">Intérêts courus</field>
3923 <field name="code">4558</field>
3924 <field name="type">receivable</field>
3925 <field name="user_type" ref="account.data_account_type_receivable"/>
3926 <field name="parent_id" ref="pcg_455"/>
3927 <field name="reconcile" eval="True"/>
3930 <record id="pcg_456" model="account.account.template">
3931 <field name="name">Associés - Opérations sur le capital</field>
3932 <field name="code">456</field>
3933 <field name="type">view</field>
3934 <field name="user_type" ref="account.data_account_type_view"/>
3935 <field name="parent_id" ref="pcg_45"/>
3936 <field name="reconcile" eval="True"/>
3939 <record id="pcg_4561" model="account.account.template">
3940 <field name="name">Associés - Comptes d'apport en société</field>
3941 <field name="code">4561</field>
3942 <field name="type">view</field>
3943 <field name="user_type" ref="account.data_account_type_view"/>
3944 <field name="parent_id" ref="pcg_456"/>
3945 <field name="reconcile" eval="True"/>
3948 <record id="pcg_45611" model="account.account.template">
3949 <field name="name">Apports en nature</field>
3950 <field name="code">45611</field>
3951 <field name="type">receivable</field>
3952 <field name="user_type" ref="account.data_account_type_receivable"/>
3953 <field name="parent_id" ref="pcg_4561"/>
3954 <field name="reconcile" eval="True"/>
3957 <record id="pcg_45615" model="account.account.template">
3958 <field name="name">Apports en numéraire</field>
3959 <field name="code">45615</field>
3960 <field name="type">receivable</field>
3961 <field name="user_type" ref="account.data_account_type_receivable"/>
3962 <field name="parent_id" ref="pcg_4561"/>
3963 <field name="reconcile" eval="True"/>
3966 <record id="pcg_4562" model="account.account.template">
3967 <field name="name">Apporteurs - Capital appelé, non versé</field>
3968 <field name="code">4562</field>
3969 <field name="type">view</field>
3970 <field name="user_type" ref="account.data_account_type_view"/>
3971 <field name="parent_id" ref="pcg_456"/>
3972 <field name="reconcile" eval="True"/>
3975 <record id="pcg_45621" model="account.account.template">
3976 <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
3977 <field name="code">45621</field>
3978 <field name="type">receivable</field>
3979 <field name="user_type" ref="account.data_account_type_receivable"/>
3980 <field name="parent_id" ref="pcg_4562"/>
3981 <field name="reconcile" eval="True"/>
3984 <record id="pcg_45625" model="account.account.template">
3985 <field name="name">Associés - Capital appelé, non versé</field>
3986 <field name="code">45625</field>
3987 <field name="type">receivable</field>
3988 <field name="user_type" ref="account.data_account_type_receivable"/>
3989 <field name="parent_id" ref="pcg_4562"/>
3990 <field name="reconcile" eval="True"/>
3993 <record id="pcg_4563" model="account.account.template">
3994 <field name="name">Associés - Versements reçus sur augmentation de capital</field>
3995 <field name="code">4563</field>
3996 <field name="type">receivable</field>
3997 <field name="user_type" ref="account.data_account_type_receivable"/>
3998 <field name="parent_id" ref="pcg_456"/>
3999 <field name="reconcile" eval="True"/>
4002 <record id="pcg_4564" model="account.account.template">
4003 <field name="name">Associés - Versements anticipés</field>
4004 <field name="code">4564</field>
4005 <field name="type">receivable</field>
4006 <field name="user_type" ref="account.data_account_type_receivable"/>
4007 <field name="parent_id" ref="pcg_456"/>
4008 <field name="reconcile" eval="True"/>
4011 <record id="pcg_4566" model="account.account.template">
4012 <field name="name">Actionnaires défaillants</field>
4013 <field name="code">4566</field>
4014 <field name="type">receivable</field>
4015 <field name="user_type" ref="account.data_account_type_receivable"/>
4016 <field name="parent_id" ref="pcg_456"/>
4017 <field name="reconcile" eval="True"/>
4020 <record id="pcg_4567" model="account.account.template">
4021 <field name="name">Associés - Capital à rembourser</field>
4022 <field name="code">4567</field>
4023 <field name="type">receivable</field>
4024 <field name="user_type" ref="account.data_account_type_receivable"/>
4025 <field name="parent_id" ref="pcg_456"/>
4026 <field name="reconcile" eval="True"/>
4029 <record id="pcg_457" model="account.account.template">
4030 <field name="name">Associés - Dividendes à payer</field>
4031 <field name="code">457</field>
4032 <field name="type">other</field>
4033 <field name="user_type" ref="account.data_account_type_liability"/>
4034 <field name="parent_id" ref="pcg_45"/>
4035 <field name="reconcile" eval="True"/>
4038 <record id="pcg_458" model="account.account.template">
4039 <field name="name">Associés - Opérations faites en commun et en GIE</field>
4040 <field name="code">458</field>
4041 <field name="type">view</field>
4042 <field name="user_type" ref="account.data_account_type_view"/>
4043 <field name="parent_id" ref="pcg_45"/>
4044 <field name="reconcile" eval="True"/>
4047 <record id="pcg_4581" model="account.account.template">
4048 <field name="name">Opérations courantes</field>
4049 <field name="code">4581</field>
4050 <field name="type">receivable</field>
4051 <field name="user_type" ref="account.data_account_type_receivable"/>
4052 <field name="parent_id" ref="pcg_458"/>
4053 <field name="reconcile" eval="True"/>
4056 <record id="pcg_4588" model="account.account.template">
4057 <field name="name">Intérêts courus</field>
4058 <field name="code">4588</field>
4059 <field name="type">receivable</field>
4060 <field name="user_type" ref="account.data_account_type_receivable"/>
4061 <field name="parent_id" ref="pcg_458"/>
4062 <field name="reconcile" eval="True"/>
4065 <record id="pcg_46" model="account.account.template">
4066 <field name="name">Débiteurs divers et créditeurs divers</field>
4067 <field name="code">46</field>
4068 <field name="type">view</field>
4069 <field name="user_type" ref="account.data_account_type_view"/>
4070 <field name="parent_id" ref="pcg_Classe_4"/>
4073 <record id="pcg_462" model="account.account.template">
4074 <field name="name">Créances sur cessions d'immobilisations</field>
4075 <field name="code">462</field>
4076 <field name="type">receivable</field>
4077 <field name="user_type" ref="account.data_account_type_receivable"/>
4078 <field name="parent_id" ref="pcg_46"/>
4079 <field name="reconcile" eval="True"/>
4082 <record id="pcg_464" model="account.account.template">
4083 <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
4084 <field name="code">464</field>
4085 <field name="type">other</field>
4086 <field name="user_type" ref="account.data_account_type_liability"/>
4087 <field name="parent_id" ref="pcg_46"/>
4088 <field name="reconcile" eval="True"/>
4091 <record id="pcg_465" model="account.account.template">
4092 <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
4093 <field name="code">465</field>
4094 <field name="type">receivable</field>
4095 <field name="user_type" ref="account.data_account_type_receivable"/>
4096 <field name="parent_id" ref="pcg_46"/>
4097 <field name="reconcile" eval="True"/>
4100 <record id="pcg_467" model="account.account.template">
4101 <field name="name">Autres comptes débiteurs ou créditeurs</field>
4102 <field name="code">467</field>
4103 <field name="type">other</field>
4104 <field name="user_type" ref="account.data_account_type_liability"/>
4105 <field name="parent_id" ref="pcg_46"/>
4108 <record id="pcg_468" model="account.account.template">
4109 <field name="name">Divers - Charges à payer et produits à recevoir</field>
4110 <field name="code">468</field>
4111 <field name="type">view</field>
4112 <field name="user_type" ref="account.data_account_type_view"/>
4113 <field name="parent_id" ref="pcg_46"/>
4114 <field name="reconcile" eval="True"/>
4117 <record id="pcg_4686" model="account.account.template">
4118 <field name="name">Charges à payer</field>
4119 <field name="code">4686</field>
4120 <field name="type">other</field>
4121 <field name="user_type" ref="account.data_account_type_liability"/>
4122 <field name="parent_id" ref="pcg_468"/>
4123 <field name="reconcile" eval="True"/>
4126 <record id="pcg_4687" model="account.account.template">
4127 <field name="name">Produits à recevoir</field>
4128 <field name="code">4687</field>
4129 <field name="type">receivable</field>
4130 <field name="user_type" ref="account.data_account_type_receivable"/>
4131 <field name="parent_id" ref="pcg_468"/>
4132 <field name="reconcile" eval="True"/>
4135 <record id="pcg_47" model="account.account.template">
4136 <field name="name">Comptes transitoires ou d'attente</field>
4137 <field name="code">47</field>
4138 <field name="type">view</field>
4139 <field name="user_type" ref="account.data_account_type_view"/>
4140 <field name="parent_id" ref="pcg_Classe_4"/>
4143 <record id="pcg_471" model="account.account.template">
4144 <field name="name">Comptes d'attente 1</field>
4145 <field name="code">471</field>
4146 <field name="type">receivable</field>
4147 <field name="user_type" ref="account.data_account_type_receivable"/>
4148 <field name="parent_id" ref="pcg_47"/>
4149 <field name="reconcile" eval="True"/>
4152 <record id="pcg_472" model="account.account.template">
4153 <field name="name">Comptes d'attente 2</field>
4154 <field name="code">472</field>
4155 <field name="type">receivable</field>
4156 <field name="user_type" ref="account.data_account_type_receivable"/>
4157 <field name="parent_id" ref="pcg_47"/>
4158 <field name="reconcile" eval="True"/>
4161 <record id="pcg_473" model="account.account.template">
4162 <field name="name">Comptes d'attente 3</field>
4163 <field name="code">473</field>
4164 <field name="type">receivable</field>
4165 <field name="user_type" ref="account.data_account_type_receivable"/>
4166 <field name="parent_id" ref="pcg_47"/>
4167 <field name="reconcile" eval="True"/>
4170 <record id="pcg_474" model="account.account.template">
4171 <field name="name">Comptes d'attente 4</field>
4172 <field name="code">474</field>
4173 <field name="type">receivable</field>
4174 <field name="user_type" ref="account.data_account_type_receivable"/>
4175 <field name="parent_id" ref="pcg_47"/>
4176 <field name="reconcile" eval="True"/>
4179 <record id="pcg_475" model="account.account.template">
4180 <field name="name">Comptes d'attente 5</field>
4181 <field name="code">475</field>
4182 <field name="type">receivable</field>
4183 <field name="user_type" ref="account.data_account_type_receivable"/>
4184 <field name="parent_id" ref="pcg_47"/>
4185 <field name="reconcile" eval="True"/>
4188 <record id="pcg_476" model="account.account.template">
4189 <field name="name">Différences de conversion - ACTIF</field>
4190 <field name="code">476</field>
4191 <field name="type">view</field>
4192 <field name="user_type" ref="account.data_account_type_view"/>
4193 <field name="parent_id" ref="pcg_47"/>
4194 <field name="reconcile" eval="True"/>
4197 <record id="pcg_4761" model="account.account.template">
4198 <field name="name">Diminution des créances</field>
4199 <field name="code">4761</field>
4200 <field name="type">receivable</field>
4201 <field name="user_type" ref="account.data_account_type_receivable"/>
4202 <field name="parent_id" ref="pcg_476"/>
4203 <field name="reconcile" eval="True"/>
4206 <record id="pcg_4762" model="account.account.template">
4207 <field name="name">Augmentation des dettes</field>
4208 <field name="code">4762</field>
4209 <field name="type">receivable</field>
4210 <field name="user_type" ref="account.data_account_type_receivable"/>
4211 <field name="parent_id" ref="pcg_476"/>
4212 <field name="reconcile" eval="True"/>
4215 <record id="pcg_4768" model="account.account.template">
4216 <field name="name">Différences compensées par couverture de change</field>
4217 <field name="code">4768</field>
4218 <field name="type">receivable</field>
4219 <field name="user_type" ref="account.data_account_type_receivable"/>
4220 <field name="parent_id" ref="pcg_476"/>
4221 <field name="reconcile" eval="True"/>
4224 <record id="pcg_477" model="account.account.template">
4225 <field name="name">Différences de conversion - PASSIF</field>
4226 <field name="code">477</field>
4227 <field name="type">view</field>
4228 <field name="user_type" ref="account.data_account_type_view"/>
4229 <field name="parent_id" ref="pcg_47"/>
4230 <field name="reconcile" eval="True"/>
4233 <record id="pcg_4771" model="account.account.template">
4234 <field name="name">Augmentation des créances</field>
4235 <field name="code">4771</field>
4236 <field name="type">other</field>
4237 <field name="user_type" ref="account.data_account_type_liability"/>
4238 <field name="parent_id" ref="pcg_477"/>
4239 <field name="reconcile" eval="True"/>
4242 <record id="pcg_4772" model="account.account.template">
4243 <field name="name">Diminution des dettes</field>
4244 <field name="code">4772</field>
4245 <field name="type">other</field>
4246 <field name="user_type" ref="account.data_account_type_liability"/>
4247 <field name="parent_id" ref="pcg_477"/>
4248 <field name="reconcile" eval="True"/>
4251 <record id="pcg_4778" model="account.account.template">
4252 <field name="name">Différences compensées par couverture de change</field>
4253 <field name="code">4778</field>
4254 <field name="type">other</field>
4255 <field name="user_type" ref="account.data_account_type_liability"/>
4256 <field name="parent_id" ref="pcg_477"/>
4257 <field name="reconcile" eval="True"/>
4260 <record id="pcg_478" model="account.account.template">
4261 <field name="name">Autres comptes transitoires</field>
4262 <field name="code">478</field>
4263 <field name="type">other</field>
4264 <field name="user_type" ref="account.data_account_type_liability"/>
4265 <field name="parent_id" ref="pcg_47"/>
4268 <record id="pcg_48" model="account.account.template">
4269 <field name="name">Comptes de régularisation</field>
4270 <field name="code">48</field>
4271 <field name="type">view</field>
4272 <field name="user_type" ref="account.data_account_type_view"/>
4273 <field name="parent_id" ref="pcg_Classe_4"/>
4276 <record id="pcg_481" model="account.account.template">
4277 <field name="name">Charges à répartir sur plusieurs exercices </field>
4278 <field name="code">481</field>
4279 <field name="type">view</field>
4280 <field name="user_type" ref="account.data_account_type_view"/>
4281 <field name="parent_id" ref="pcg_48"/>
4282 <field name="reconcile" eval="True"/>
4285 <record id="pcg_4816" model="account.account.template">
4286 <field name="name">Frais d'émission des emprunts</field>
4287 <field name="code">4816</field>
4288 <field name="type">receivable</field>
4289 <field name="user_type" ref="account.data_account_type_receivable"/>
4290 <field name="parent_id" ref="pcg_481"/>
4291 <field name="reconcile" eval="True"/>
4294 <record id="pcg_486" model="account.account.template">
4295 <field name="name">Charges constatées d'avance</field>
4296 <field name="code">486</field>
4297 <field name="type">receivable</field>
4298 <field name="user_type" ref="account.data_account_type_receivable"/>
4299 <field name="parent_id" ref="pcg_48"/>
4300 <field name="reconcile" eval="True"/>
4303 <record id="pcg_487" model="account.account.template">
4304 <field name="name">Produits constatés d'avance</field>
4305 <field name="code">487</field>
4306 <field name="type">other</field>
4307 <field name="user_type" ref="account.data_account_type_liability"/>
4308 <field name="parent_id" ref="pcg_48"/>
4309 <field name="reconcile" eval="True"/>
4312 <record id="pcg_488" model="account.account.template">
4313 <field name="name">Comptes de répartition périodique des charges et des produits</field>
4314 <field name="code">488</field>
4315 <field name="type">view</field>
4316 <field name="user_type" ref="account.data_account_type_view"/>
4317 <field name="parent_id" ref="pcg_48"/>
4320 <record id="pcg_4886" model="account.account.template">
4321 <field name="name">Charges</field>
4322 <field name="code">4886</field>
4323 <field name="type">other</field>
4324 <field name="user_type" ref="account.data_account_type_liability"/>
4325 <field name="parent_id" ref="pcg_488"/>
4326 <field name="reconcile" eval="True"/>
4329 <record id="pcg_4887" model="account.account.template">
4330 <field name="name">Produits</field>
4331 <field name="code">4887</field>
4332 <field name="type">receivable</field>
4333 <field name="user_type" ref="account.data_account_type_receivable"/>
4334 <field name="parent_id" ref="pcg_488"/>
4335 <field name="reconcile" eval="True"/>
4338 <record id="pcg_489" model="account.account.template">
4339 <field name="name">Quotas d'émission alloués par l'État</field>
4340 <field name="code">489</field>
4341 <field name="type">receivable</field>
4342 <field name="user_type" ref="account.data_account_type_receivable"/>
4343 <field name="parent_id" ref="pcg_48"/>
4344 <field name="reconcile" eval="True"/>
4347 <record id="pcg_49" model="account.account.template">
4348 <field name="name">Dépréciations des comptes de tiers</field>
4349 <field name="code">49</field>
4350 <field name="type">view</field>
4351 <field name="user_type" ref="account.data_account_type_view"/>
4352 <field name="parent_id" ref="pcg_Classe_4"/>
4355 <record id="pcg_491" model="account.account.template">
4356 <field name="name">Dépréciation des comptes de clients</field>
4357 <field name="code">491</field>
4358 <field name="type">other</field>
4359 <field name="user_type" ref="account.data_account_type_liability"/>
4360 <field name="parent_id" ref="pcg_49"/>
4361 <field name="reconcile" eval="True"/>
4364 <record id="pcg_495" model="account.account.template">
4365 <field name="name">Dépréciation des comptes du groupe et des associés</field>
4366 <field name="code">495</field>
4367 <field name="type">view</field>
4368 <field name="user_type" ref="account.data_account_type_view"/>
4369 <field name="parent_id" ref="pcg_49"/>
4370 <field name="reconcile" eval="True"/>
4373 <record id="pcg_4951" model="account.account.template">
4374 <field name="name">Comptes du groupe</field>
4375 <field name="code">4951</field>
4376 <field name="type">other</field>
4377 <field name="user_type" ref="account.data_account_type_liability"/>
4378 <field name="parent_id" ref="pcg_495"/>
4379 <field name="reconcile" eval="True"/>
4382 <record id="pcg_4955" model="account.account.template">
4383 <field name="name">Comptes courants des associés</field>
4384 <field name="code">4955</field>
4385 <field name="type">other</field>
4386 <field name="user_type" ref="account.data_account_type_liability"/>
4387 <field name="parent_id" ref="pcg_495"/>
4388 <field name="reconcile" eval="True"/>
4391 <record id="pcg_4958" model="account.account.template">
4392 <field name="name">Opérations faites en commun et en GIE</field>
4393 <field name="code">4958</field>
4394 <field name="type">other</field>
4395 <field name="user_type" ref="account.data_account_type_liability"/>
4396 <field name="parent_id" ref="pcg_495"/>
4397 <field name="reconcile" eval="True"/>
4400 <record id="pcg_496" model="account.account.template">
4401 <field name="name">Dépréciations des comptes de débiteurs divers</field>
4402 <field name="code">496</field>
4403 <field name="type">view</field>
4404 <field name="user_type" ref="account.data_account_type_view"/>
4405 <field name="parent_id" ref="pcg_49"/>
4406 <field name="reconcile" eval="True"/>
4409 <record id="pcg_4962" model="account.account.template">
4410 <field name="name">Créances sur cessions d'immobilisations</field>
4411 <field name="code">4962</field>
4412 <field name="type">receivable</field>
4413 <field name="user_type" ref="account.data_account_type_receivable"/>
4414 <field name="parent_id" ref="pcg_496"/>
4415 <field name="reconcile" eval="True"/>
4418 <record id="pcg_4965" model="account.account.template">
4419 <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
4420 <field name="code">4965</field>
4421 <field name="type">receivable</field>
4422 <field name="user_type" ref="account.data_account_type_receivable"/>
4423 <field name="parent_id" ref="pcg_496"/>
4424 <field name="reconcile" eval="True"/>
4427 <record id="pcg_4967" model="account.account.template">
4428 <field name="name">Autres comptes débiteurs</field>
4429 <field name="code">4967</field>
4430 <field name="type">receivable</field>
4431 <field name="user_type" ref="account.data_account_type_receivable"/>
4432 <field name="parent_id" ref="pcg_496"/>
4433 <field name="reconcile" eval="True"/>
4436 <record id="pcg_Classe_5" model="account.account.template">
4437 <field name="name">Comptes financiers</field>
4438 <field name="code">Classe 5</field>
4439 <field name="type">view</field>
4440 <field name="user_type" ref="account.data_account_type_view"/>
4441 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
4444 <record id="pcg_50" model="account.account.template">
4445 <field name="name">Valeurs mobilières de placement</field>
4446 <field name="code">50</field>
4447 <field name="type">view</field>
4448 <field name="user_type" ref="account.data_account_type_view"/>
4449 <field name="parent_id" ref="pcg_Classe_5"/>
4452 <record id="pcg_501" model="account.account.template">
4453 <field name="name">Parts dans entreprises liées</field>
4454 <field name="code">501</field>
4455 <field name="type">other</field>
4456 <field name="user_type" ref="account.data_account_type_cash"/>
4457 <field name="parent_id" ref="pcg_50"/>
4460 <record id="pcg_502" model="account.account.template">
4461 <field name="name">Actions propres</field>
4462 <field name="code">502</field>
4463 <field name="type">other</field>
4464 <field name="user_type" ref="account.data_account_type_cash"/>
4465 <field name="parent_id" ref="pcg_50"/>
4468 <record id="pcg_503" model="account.account.template">
4469 <field name="name">Actions</field>
4470 <field name="code">503</field>
4471 <field name="type">view</field>
4472 <field name="user_type" ref="account.data_account_type_view"/>
4473 <field name="parent_id" ref="pcg_50"/>
4476 <record id="pcg_5031" model="account.account.template">
4477 <field name="name">Titres cotés</field>
4478 <field name="code">5031</field>
4479 <field name="type">other</field>
4480 <field name="user_type" ref="account.data_account_type_cash"/>
4481 <field name="parent_id" ref="pcg_503"/>
4484 <record id="pcg_5035" model="account.account.template">
4485 <field name="name">Titres non cotés</field>
4486 <field name="code">5035</field>
4487 <field name="type">other</field>
4488 <field name="user_type" ref="account.data_account_type_cash"/>
4489 <field name="parent_id" ref="pcg_503"/>
4492 <record id="pcg_504" model="account.account.template">
4493 <field name="name">Autres titres conférant un droit de propriété</field>
4494 <field name="code">504</field>
4495 <field name="type">other</field>
4496 <field name="user_type" ref="account.data_account_type_cash"/>
4497 <field name="parent_id" ref="pcg_50"/>
4500 <record id="pcg_505" model="account.account.template">
4501 <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
4502 <field name="code">505</field>
4503 <field name="type">other</field>
4504 <field name="user_type" ref="account.data_account_type_cash"/>
4505 <field name="parent_id" ref="pcg_50"/>
4508 <record id="pcg_506" model="account.account.template">
4509 <field name="name">Obligations</field>
4510 <field name="code">506</field>
4511 <field name="type">view</field>
4512 <field name="user_type" ref="account.data_account_type_view"/>
4513 <field name="parent_id" ref="pcg_50"/>
4516 <record id="pcg_5061" model="account.account.template">
4517 <field name="name">Titres cotés</field>
4518 <field name="code">5061</field>
4519 <field name="type">other</field>
4520 <field name="user_type" ref="account.data_account_type_cash"/>
4521 <field name="parent_id" ref="pcg_506"/>
4524 <record id="pcg_5065" model="account.account.template">
4525 <field name="name">Titres non cotés</field>
4526 <field name="code">5065</field>
4527 <field name="type">other</field>
4528 <field name="user_type" ref="account.data_account_type_cash"/>
4529 <field name="parent_id" ref="pcg_506"/>
4532 <record id="pcg_507" model="account.account.template">
4533 <field name="name">Bons du Trésor et bons de caisse à court terme</field>
4534 <field name="code">507</field>
4535 <field name="type">other</field>
4536 <field name="user_type" ref="account.data_account_type_cash"/>
4537 <field name="parent_id" ref="pcg_50"/>
4540 <record id="pcg_508" model="account.account.template">
4541 <field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
4542 <field name="code">508</field>
4543 <field name="type">view</field>
4544 <field name="user_type" ref="account.data_account_type_view"/>
4545 <field name="parent_id" ref="pcg_50"/>
4548 <record id="pcg_5081" model="account.account.template">
4549 <field name="name">Autres valeurs mobilières</field>
4550 <field name="code">5081</field>
4551 <field name="type">other</field>
4552 <field name="user_type" ref="account.data_account_type_cash"/>
4553 <field name="parent_id" ref="pcg_508"/>
4556 <record id="pcg_5082" model="account.account.template">
4557 <field name="name">Bons de souscription</field>
4558 <field name="code">5082</field>
4559 <field name="type">other</field>
4560 <field name="user_type" ref="account.data_account_type_cash"/>
4561 <field name="parent_id" ref="pcg_508"/>
4564 <record id="pcg_5088" model="account.account.template">
4565 <field name="name">Intérêts courus sur obligations, bons et valeurs assimilées</field>
4566 <field name="code">5088</field>
4567 <field name="type">other</field>
4568 <field name="user_type" ref="account.data_account_type_cash"/>
4569 <field name="parent_id" ref="pcg_508"/>
4572 <record id="pcg_509" model="account.account.template">
4573 <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
4574 <field name="code">509</field>
4575 <field name="type">other</field>
4576 <field name="user_type" ref="account.data_account_type_cash"/>
4577 <field name="parent_id" ref="pcg_50"/>
4580 <record id="pcg_51" model="account.account.template">
4581 <field name="name">Banques établissements financiers et assimilés</field>
4582 <field name="code">51</field>
4583 <field name="type">view</field>
4584 <field name="user_type" ref="account.data_account_type_view"/>
4585 <field name="parent_id" ref="pcg_Classe_5"/>
4588 <record id="pcg_511" model="account.account.template">
4589 <field name="name">Valeurs à l'encaissement</field>
4590 <field name="code">511</field>
4591 <field name="type">view</field>
4592 <field name="user_type" ref="account.data_account_type_view"/>
4593 <field name="parent_id" ref="pcg_51"/>
4596 <record id="pcg_5111" model="account.account.template">
4597 <field name="name">Coupons échus à l'encaissement</field>
4598 <field name="code">5111</field>
4599 <field name="type">other</field>
4600 <field name="user_type" ref="account.data_account_type_cash"/>
4601 <field name="parent_id" ref="pcg_511"/>
4604 <record id="pcg_5112" model="account.account.template">
4605 <field name="name">Chèques à encaisser</field>
4606 <field name="code">5112</field>
4607 <field name="type">other</field>
4608 <field name="user_type" ref="account.data_account_type_cash"/>
4609 <field name="parent_id" ref="pcg_511"/>
4612 <record id="pcg_5113" model="account.account.template">
4613 <field name="name">Effets à l'encaissement</field>
4614 <field name="code">5113</field>
4615 <field name="type">other</field>
4616 <field name="user_type" ref="account.data_account_type_cash"/>
4617 <field name="parent_id" ref="pcg_511"/>
4620 <record id="pcg_5114" model="account.account.template">
4621 <field name="name">Effets à l'escompte</field>
4622 <field name="code">5114</field>
4623 <field name="type">other</field>
4624 <field name="user_type" ref="account.data_account_type_cash"/>
4625 <field name="parent_id" ref="pcg_511"/>
4628 <record id="fr_pcg_cash" model="account.account.template">
4629 <field name="name">Banques</field>
4630 <field name="code">512</field>
4631 <field name="type">view</field>
4632 <field name="user_type" ref="account.data_account_type_view"/>
4633 <field name="note">Créer 1 compte par compte bancaire</field>
4634 <field name="parent_id" ref="pcg_51"/>
4638 <record id="pcg_5121" model="account.account.template">
4639 <field name="name">Comptes en monnaie nationale</field>
4640 <field name="code">5121</field>
4641 <field name="type">view</field>
4642 <field name="user_type" ref="account.data_account_type_view"/>
4643 <field name="parent_id" ref="fr_pcg_cash"/>
4647 <record id="pcg_5124" model="account.account.template">
4648 <field name="name">Comptes en devises</field>
4649 <field name="code">5124</field>
4650 <field name="type">other</field>
4651 <field name="user_type" ref="account.data_account_type_cash"/>
4652 <field name="parent_id" ref="fr_pcg_cash"/>
4655 <record id="pcg_514" model="account.account.template">
4656 <field name="name">Chèques postaux</field>
4657 <field name="code">514</field>
4658 <field name="type">other</field>
4659 <field name="user_type" ref="account.data_account_type_cash"/>
4660 <field name="parent_id" ref="pcg_51"/>
4663 <record id="pcg_515" model="account.account.template">
4664 <field name="name">Caisses du Trésor et des établissements publics</field>
4665 <field name="code">515</field>
4666 <field name="type">other</field>
4667 <field name="user_type" ref="account.data_account_type_cash"/>
4668 <field name="parent_id" ref="pcg_51"/>
4671 <record id="pcg_516" model="account.account.template">
4672 <field name="name">Sociétés de bourse</field>
4673 <field name="code">516</field>
4674 <field name="type">other</field>
4675 <field name="user_type" ref="account.data_account_type_cash"/>
4676 <field name="parent_id" ref="pcg_51"/>
4679 <record id="pcg_517" model="account.account.template">
4680 <field name="name">Autres organismes financiers</field>
4681 <field name="code">517</field>
4682 <field name="type">other</field>
4683 <field name="user_type" ref="account.data_account_type_cash"/>
4684 <field name="parent_id" ref="pcg_51"/>
4687 <record id="pcg_518" model="account.account.template">
4688 <field name="name">Intérêts courus</field>
4689 <field name="code">518</field>
4690 <field name="type">view</field>
4691 <field name="user_type" ref="account.data_account_type_view"/>
4692 <field name="parent_id" ref="pcg_51"/>
4695 <record id="pcg_5181" model="account.account.template">
4696 <field name="name">Intérêts courus à payer</field>
4697 <field name="code">5181</field>
4698 <field name="type">other</field>
4699 <field name="user_type" ref="account.data_account_type_cash"/>
4700 <field name="parent_id" ref="pcg_518"/>
4703 <record id="pcg_5188" model="account.account.template">
4704 <field name="name">Intérêts courus à recevoir</field>
4705 <field name="code">5188</field>
4706 <field name="type">other</field>
4707 <field name="user_type" ref="account.data_account_type_cash"/>
4708 <field name="parent_id" ref="pcg_518"/>
4711 <record id="pcg_519" model="account.account.template">
4712 <field name="name">Concours bancaires courants</field>
4713 <field name="code">519</field>
4714 <field name="type">view</field>
4715 <field name="user_type" ref="account.data_account_type_view"/>
4716 <field name="parent_id" ref="pcg_51"/>
4719 <record id="pcg_5191" model="account.account.template">
4720 <field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
4721 <field name="code">5191</field>
4722 <field name="type">other</field>
4723 <field name="user_type" ref="account.data_account_type_cash"/>
4724 <field name="parent_id" ref="pcg_519"/>
4727 <record id="pcg_5193" model="account.account.template">
4728 <field name="name">Mobilisation de créances nées à l'étranger</field>
4729 <field name="code">5193</field>
4730 <field name="type">other</field>
4731 <field name="user_type" ref="account.data_account_type_cash"/>
4732 <field name="parent_id" ref="pcg_519"/>
4735 <record id="pcg_5198" model="account.account.template">
4736 <field name="name">Intérêts courus sur concours bancaires courants</field>
4737 <field name="code">5198</field>
4738 <field name="type">other</field>
4739 <field name="user_type" ref="account.data_account_type_cash"/>
4740 <field name="parent_id" ref="pcg_519"/>
4743 <record id="pcg_52" model="account.account.template">
4744 <field name="name">Instruments de trésorerie</field>
4745 <field name="code">52</field>
4746 <field name="type">view</field>
4747 <field name="user_type" ref="account.data_account_type_view"/>
4748 <field name="parent_id" ref="pcg_Classe_5"/>
4751 <record id="pcg_53" model="account.account.template">
4752 <field name="name">Caisse</field>
4753 <field name="code">53</field>
4754 <field name="type">view</field>
4755 <field name="user_type" ref="account.data_account_type_view"/>
4756 <field name="parent_id" ref="pcg_Classe_5"/>
4759 <record id="pcg_531" model="account.account.template">
4760 <field name="name">Caisse siège social</field>
4761 <field name="code">531</field>
4762 <field name="type">view</field>
4763 <field name="user_type" ref="account.data_account_type_view"/>
4764 <field name="parent_id" ref="pcg_53"/>
4767 <record id="pcg_5311" model="account.account.template">
4768 <field name="name">Caisse en monnaie nationale</field>
4769 <field name="code">5311</field>
4770 <field name="type">other</field>
4771 <field name="user_type" ref="account.data_account_type_cash"/>
4772 <field name="parent_id" ref="pcg_531"/>
4775 <record id="pcg_5314" model="account.account.template">
4776 <field name="name">Caisse en devises</field>
4777 <field name="code">5314</field>
4778 <field name="type">other</field>
4779 <field name="user_type" ref="account.data_account_type_cash"/>
4780 <field name="parent_id" ref="pcg_531"/>
4783 <record id="pcg_532" model="account.account.template">
4784 <field name="name">Caisse succursale (ou usine) A</field>
4785 <field name="code">532</field>
4786 <field name="type">other</field>
4787 <field name="user_type" ref="account.data_account_type_cash"/>
4788 <field name="parent_id" ref="pcg_53"/>
4791 <record id="pcg_533" model="account.account.template">
4792 <field name="name">Caisse succursale (ou usine) B</field>
4793 <field name="code">533</field>
4794 <field name="type">other</field>
4795 <field name="user_type" ref="account.data_account_type_cash"/>
4796 <field name="parent_id" ref="pcg_53"/>
4799 <record id="pcg_54" model="account.account.template">
4800 <field name="name">Régies d'avances et accréditifs</field>
4801 <field name="code">54</field>
4802 <field name="type">view</field>
4803 <field name="user_type" ref="account.data_account_type_view"/>
4804 <field name="parent_id" ref="pcg_Classe_5"/>
4807 <record id="pcg_58" model="account.account.template">
4808 <field name="name">Virements internes</field>
4809 <field name="code">58</field>
4810 <field name="type">view</field>
4811 <field name="user_type" ref="account.data_account_type_view"/>
4812 <field name="parent_id" ref="pcg_Classe_5"/>
4813 <field name="reconcile" eval="True"/>
4816 <record id="pcg_59" model="account.account.template">
4817 <field name="name">Provisions pour dépréciation des comptes financiers</field>
4818 <field name="code">59</field>
4819 <field name="type">view</field>
4820 <field name="user_type" ref="account.data_account_type_view"/>
4821 <field name="parent_id" ref="pcg_Classe_5"/>
4824 <record id="pcg_590" model="account.account.template">
4825 <field name="name">Provisions pour dépréciation des valeurs mobilières de placement</field>
4826 <field name="code">590</field>
4827 <field name="type">view</field>
4828 <field name="user_type" ref="account.data_account_type_view"/>
4829 <field name="parent_id" ref="pcg_59"/>
4832 <record id="pcg_5903" model="account.account.template">
4833 <field name="name">Actions</field>
4834 <field name="code">5903</field>
4835 <field name="type">other</field>
4836 <field name="user_type" ref="account.data_account_type_cash"/>
4837 <field name="parent_id" ref="pcg_590"/>
4840 <record id="pcg_5904" model="account.account.template">
4841 <field name="name">Autres titres conférant un droit de propriété </field>
4842 <field name="code">5904</field>
4843 <field name="type">other</field>
4844 <field name="user_type" ref="account.data_account_type_cash"/>
4845 <field name="parent_id" ref="pcg_590"/>
4848 <record id="pcg_5906" model="account.account.template">
4849 <field name="name">Obligations</field>
4850 <field name="code">5906</field>
4851 <field name="type">other</field>
4852 <field name="user_type" ref="account.data_account_type_cash"/>
4853 <field name="parent_id" ref="pcg_590"/>
4856 <record id="pcg_5908" model="account.account.template">
4857 <field name="name">Autres valeurs mobilières de placement et créances assimilées (provisions)</field>
4858 <field name="code">5908</field>
4859 <field name="type">other</field>
4860 <field name="user_type" ref="account.data_account_type_cash"/>
4861 <field name="parent_id" ref="pcg_590"/>
4864 <record id="pcg_Classes_6_et_7" model="account.account.template">
4865 <field name="name">Comptes de gestion</field>
4866 <field name="code">Classes 6 et 7</field>
4867 <field name="type">view</field>
4868 <field name="user_type" ref="account.data_account_type_view"/>
4869 <field name="parent_id" ref="pcg_0"/>
4872 <record id="pcg_Classe_6" model="account.account.template">
4873 <field name="name">Comptes de charges</field>
4874 <field name="code">Classe 6</field>
4875 <field name="type">view</field>
4876 <field name="user_type" ref="account.data_account_type_view"/>
4877 <field name="parent_id" ref="pcg_Classes_6_et_7"/>
4880 <record id="pcg_60" model="account.account.template">
4881 <field name="name">Achats(sauf 603)</field>
4882 <field name="code">60</field>
4883 <field name="type">view</field>
4884 <field name="user_type" ref="account.data_account_type_view"/>
4885 <field name="parent_id" ref="pcg_Classe_6"/>
4888 <record id="pcg_601" model="account.account.template">
4889 <field name="name">Achats stockés - Matières premières (et fournitures)</field>
4890 <field name="code">601</field>
4891 <field name="type">view</field>
4892 <field name="user_type" ref="account.data_account_type_view"/>
4893 <field name="note">Destinés à la production ou revente</field>
4894 <field name="parent_id" ref="pcg_60"/>
4897 <record id="pcg_6011" model="account.account.template">
4898 <field name="name">Matières (ou groupe) A</field>
4899 <field name="code">6011</field>
4900 <field name="type">other</field>
4901 <field name="user_type" ref="account.data_account_type_expense"/>
4902 <field name="parent_id" ref="pcg_601"/>
4905 <record id="pcg_6012" model="account.account.template">
4906 <field name="name">Matières (ou groupe) B</field>
4907 <field name="code">6012</field>
4908 <field name="type">other</field>
4909 <field name="user_type" ref="account.data_account_type_expense"/>
4910 <field name="parent_id" ref="pcg_601"/>
4913 <record id="pcg_6017" model="account.account.template">
4914 <field name="name">Fournitures A, B, C, ..</field>
4915 <field name="code">6017</field>
4916 <field name="type">other</field>
4917 <field name="user_type" ref="account.data_account_type_expense"/>
4918 <field name="parent_id" ref="pcg_601"/>
4921 <record id="pcg_602" model="account.account.template">
4922 <field name="name">Achats stockés - Autres approvisionnements</field>
4923 <field name="code">602</field>
4924 <field name="type">view</field>
4925 <field name="user_type" ref="account.data_account_type_view"/>
4926 <field name="note">Destinés à la production ou revente</field>
4927 <field name="parent_id" ref="pcg_60"/>
4930 <record id="pcg_6021" model="account.account.template">
4931 <field name="name">Matières consommables</field>
4932 <field name="code">6021</field>
4933 <field name="type">view</field>
4934 <field name="user_type" ref="account.data_account_type_view"/>
4935 <field name="parent_id" ref="pcg_602"/>
4938 <record id="pcg_60211" model="account.account.template">
4939 <field name="name">Matières (ou groupe) C</field>
4940 <field name="code">60211</field>
4941 <field name="type">other</field>
4942 <field name="user_type" ref="account.data_account_type_expense"/>
4943 <field name="parent_id" ref="pcg_6021"/>
4946 <record id="pcg_60212" model="account.account.template">
4947 <field name="name">Matières (ou groupe) D</field>
4948 <field name="code">60212</field>
4949 <field name="type">other</field>
4950 <field name="user_type" ref="account.data_account_type_expense"/>
4951 <field name="parent_id" ref="pcg_6021"/>
4954 <record id="pcg_6022" model="account.account.template">
4955 <field name="name">Fournitures consommables</field>
4956 <field name="code">6022</field>
4957 <field name="type">view</field>
4958 <field name="user_type" ref="account.data_account_type_view"/>
4959 <field name="parent_id" ref="pcg_602"/>
4962 <record id="pcg_60221" model="account.account.template">
4963 <field name="name">Combustibles</field>
4964 <field name="code">60221</field>
4965 <field name="type">other</field>
4966 <field name="user_type" ref="account.data_account_type_expense"/>
4967 <field name="parent_id" ref="pcg_6022"/>
4970 <record id="pcg_60222" model="account.account.template">
4971 <field name="name">Produits d'entretien</field>
4972 <field name="code">60222</field>
4973 <field name="type">other</field>
4974 <field name="user_type" ref="account.data_account_type_expense"/>
4975 <field name="parent_id" ref="pcg_6022"/>
4978 <record id="pcg_60223" model="account.account.template">
4979 <field name="name">Fournitures d'atelier et d'usine</field>
4980 <field name="code">60223</field>
4981 <field name="type">other</field>
4982 <field name="user_type" ref="account.data_account_type_expense"/>
4983 <field name="parent_id" ref="pcg_6022"/>
4986 <record id="pcg_60224" model="account.account.template">
4987 <field name="name">Fournitures de magasin</field>
4988 <field name="code">60224</field>
4989 <field name="type">other</field>
4990 <field name="user_type" ref="account.data_account_type_expense"/>
4991 <field name="parent_id" ref="pcg_6022"/>
4994 <record id="pcg_60225" model="account.account.template">
4995 <field name="name">Fournitures de bureau</field>
4996 <field name="code">60225</field>
4997 <field name="type">other</field>
4998 <field name="user_type" ref="account.data_account_type_expense"/>
4999 <field name="parent_id" ref="pcg_6022"/>
5002 <record id="pcg_6026" model="account.account.template">
5003 <field name="name">Emballages</field>
5004 <field name="code">6026</field>
5005 <field name="type">view</field>
5006 <field name="user_type" ref="account.data_account_type_view"/>
5007 <field name="parent_id" ref="pcg_602"/>
5010 <record id="pcg_60261" model="account.account.template">
5011 <field name="name">Emballages perdus</field>
5012 <field name="code">60261</field>
5013 <field name="type">other</field>
5014 <field name="user_type" ref="account.data_account_type_expense"/>
5015 <field name="parent_id" ref="pcg_6026"/>
5018 <record id="pcg_60265" model="account.account.template">
5019 <field name="name">Emballages récupérables non identifiables</field>
5020 <field name="code">60265</field>
5021 <field name="type">other</field>
5022 <field name="user_type" ref="account.data_account_type_expense"/>
5023 <field name="parent_id" ref="pcg_6026"/>
5026 <record id="pcg_60267" model="account.account.template">
5027 <field name="name">Emballages à usage mixte</field>
5028 <field name="code">60267</field>
5029 <field name="type">other</field>
5030 <field name="user_type" ref="account.data_account_type_expense"/>
5031 <field name="parent_id" ref="pcg_6026"/>
5035 <record id="pcg_603" model="account.account.template">
5036 <field name="name">Variation des stocks (approvisionnements et marchandises)</field>
5037 <field name="code">603</field>
5038 <field name="type">view</field>
5039 <field name="user_type" ref="account.data_account_type_view"/>
5040 <field name="note">Utilisé lors des inventaires</field>
5041 <field name="parent_id" ref="pcg_60"/>
5045 <record id="pcg_6031" model="account.account.template">
5046 <field name="name">Variation des stocks de matières premières (et fournitures)</field>
5047 <field name="code">6031</field>
5048 <field name="type">other</field>
5049 <field name="user_type" ref="account.data_account_type_expense"/>
5050 <field name="parent_id" ref="pcg_603"/>
5053 <record id="pcg_6032" model="account.account.template">
5054 <field name="name">Variation des stocks des autres approvisionnements</field>
5055 <field name="code">6032</field>
5056 <field name="type">other</field>
5057 <field name="user_type" ref="account.data_account_type_expense"/>
5058 <field name="parent_id" ref="pcg_603"/>
5061 <record id="pcg_6037" model="account.account.template">
5062 <field name="name">Variation des stocks de marchandises</field>
5063 <field name="code">6037</field>
5064 <field name="type">other</field>
5065 <field name="user_type" ref="account.data_account_type_expense"/>
5066 <field name="parent_id" ref="pcg_603"/>
5070 <record id="pcg_604" model="account.account.template">
5071 <field name="name">Achats d'études et prestations de services</field>
5072 <field name="code">604</field>
5073 <field name="type">other</field>
5074 <field name="user_type" ref="account.data_account_type_expense"/>
5075 <field name="parent_id" ref="pcg_60"/>
5078 <record id="pcg_605" model="account.account.template">
5079 <field name="name">Achats de matériel équipements et travaux</field>
5080 <field name="code">605</field>
5081 <field name="type">other</field>
5082 <field name="user_type" ref="account.data_account_type_expense"/>
5083 <field name="parent_id" ref="pcg_60"/>
5086 <record id="pcg_606" model="account.account.template">
5087 <field name="name">Achats non stockés de matières et fournitures</field>
5088 <field name="code">606</field>
5089 <field name="type">view</field>
5090 <field name="user_type" ref="account.data_account_type_view"/>
5091 <field name="note">Pour l'usage interne à l'entreprise</field>
5092 <field name="parent_id" ref="pcg_60"/>
5095 <record id="pcg_6061" model="account.account.template">
5096 <field name="name">Fournitures non stockables (eau, énergie...) </field>
5097 <field name="code">6061</field>
5098 <field name="type">other</field>
5099 <field name="user_type" ref="account.data_account_type_expense"/>
5100 <field name="parent_id" ref="pcg_606"/>
5103 <record id="pcg_6063" model="account.account.template">
5104 <field name="name">Fournitures d'entretien et de petit équipement</field>
5105 <field name="code">6063</field>
5106 <field name="type">other</field>
5107 <field name="user_type" ref="account.data_account_type_expense"/>
5108 <field name="parent_id" ref="pcg_606"/>
5111 <record id="pcg_6064" model="account.account.template">
5112 <field name="name">Fournitures administratives</field>
5113 <field name="code">6064</field>
5114 <field name="type">other</field>
5115 <field name="user_type" ref="account.data_account_type_expense"/>
5116 <field name="parent_id" ref="pcg_606"/>
5119 <record id="pcg_6068" model="account.account.template">
5120 <field name="name">Autres matières et fournitures</field>
5121 <field name="code">6068</field>
5122 <field name="type">other</field>
5123 <field name="user_type" ref="account.data_account_type_expense"/>
5124 <field name="parent_id" ref="pcg_606"/>
5127 <record id="fr_pcg_expense" model="account.account.template">
5128 <field name="name">Achats de marchandises</field>
5129 <field name="code">607</field>
5130 <field name="type">view</field>
5131 <field name="user_type" ref="account.data_account_type_view"/>
5132 <field name="note">Biens revendus tels quels (707)</field>
5133 <field name="parent_id" ref="pcg_60"/>
5136 <record id="pcg_6071" model="account.account.template">
5137 <field name="name">Marchandise (ou groupe) A</field>
5138 <field name="code">6071</field>
5139 <field name="type">other</field>
5140 <field name="user_type" ref="account.data_account_type_expense"/>
5141 <field name="note">Pour achats France</field>
5142 <field name="parent_id" ref="fr_pcg_expense"/>
5145 <record id="pcg_6072" model="account.account.template">
5146 <field name="name">Marchandise (ou groupe) B</field>
5147 <field name="code">6072</field>
5148 <field name="type">other</field>
5149 <field name="user_type" ref="account.data_account_type_expense"/>
5150 <field name="note">Pour déclaration TVA intracommunautaire</field>
5151 <field name="parent_id" ref="fr_pcg_expense"/>
5154 <record id="pcg_608" model="account.account.template">
5155 <field name="name">Frais accessoires incorporés aux achats</field>
5156 <field name="code">608</field>
5157 <field name="type">other</field>
5158 <field name="user_type" ref="account.data_account_type_expense"/>
5159 <field name="parent_id" ref="pcg_60"/>
5162 <record id="pcg_609" model="account.account.template">
5163 <field name="name">Rabais, remises et ristournes obtenus sur achats</field>
5164 <field name="code">609</field>
5165 <field name="type">view</field>
5166 <field name="user_type" ref="account.data_account_type_view"/>
5167 <field name="parent_id" ref="pcg_60"/>
5170 <record id="pcg_6091" model="account.account.template">
5171 <field name="name">- de matières premières (et fournitures)</field>
5172 <field name="code">6091</field>
5173 <field name="type">other</field>
5174 <field name="user_type" ref="account.data_account_type_expense"/>
5175 <field name="parent_id" ref="pcg_609"/>
5178 <record id="pcg_6092" model="account.account.template">
5179 <field name="name">- d'autres approvisionnements stockés</field>
5180 <field name="code">6092</field>
5181 <field name="type">other</field>
5182 <field name="user_type" ref="account.data_account_type_expense"/>
5183 <field name="parent_id" ref="pcg_609"/>
5186 <record id="pcg_6094" model="account.account.template">
5187 <field name="name">- d'études et prestations de services</field>
5188 <field name="code">6094</field>
5189 <field name="type">other</field>
5190 <field name="user_type" ref="account.data_account_type_expense"/>
5191 <field name="parent_id" ref="pcg_609"/>
5194 <record id="pcg_6095" model="account.account.template">
5195 <field name="name">- de matériel, équipements et travaux</field>
5196 <field name="code">6095</field>
5197 <field name="type">other</field>
5198 <field name="user_type" ref="account.data_account_type_expense"/>
5199 <field name="parent_id" ref="pcg_609"/>
5202 <record id="pcg_6096" model="account.account.template">
5203 <field name="name">- d'approvisionnements non stockés</field>
5204 <field name="code">6096</field>
5205 <field name="type">other</field>
5206 <field name="user_type" ref="account.data_account_type_expense"/>
5207 <field name="parent_id" ref="pcg_609"/>
5210 <record id="pcg_6097" model="account.account.template">
5211 <field name="name">- de marchandises</field>
5212 <field name="code">6097</field>
5213 <field name="type">other</field>
5214 <field name="user_type" ref="account.data_account_type_expense"/>
5215 <field name="parent_id" ref="pcg_609"/>
5218 <record id="pcg_6098" model="account.account.template">
5219 <field name="name">Rabais, remises et ristournes non affectés</field>
5220 <field name="code">6098</field>
5221 <field name="type">other</field>
5222 <field name="user_type" ref="account.data_account_type_expense"/>
5223 <field name="parent_id" ref="pcg_609"/>
5226 <record id="pcg_61" model="account.account.template">
5227 <field name="name">Services extérieurs</field>
5228 <field name="code">61</field>
5229 <field name="type">view</field>
5230 <field name="user_type" ref="account.data_account_type_view"/>
5231 <field name="parent_id" ref="pcg_Classe_6"/>
5234 <record id="pcg_611" model="account.account.template">
5235 <field name="name">Sous-traitance générale</field>
5236 <field name="code">611</field>
5237 <field name="type">other</field>
5238 <field name="user_type" ref="account.data_account_type_expense"/>
5239 <field name="parent_id" ref="pcg_61"/>
5242 <record id="pcg_612" model="account.account.template">
5243 <field name="name">Redevances de crédit-bail</field>
5244 <field name="code">612</field>
5245 <field name="type">view</field>
5246 <field name="user_type" ref="account.data_account_type_view"/>
5247 <field name="parent_id" ref="pcg_61"/>
5250 <record id="pcg_6122" model="account.account.template">
5251 <field name="name">Crédit-bail mobilier</field>
5252 <field name="code">6122</field>
5253 <field name="type">other</field>
5254 <field name="user_type" ref="account.data_account_type_expense"/>
5255 <field name="parent_id" ref="pcg_612"/>
5258 <record id="pcg_6125" model="account.account.template">
5259 <field name="name">Crédit-bail immobilier</field>
5260 <field name="code">6125</field>
5261 <field name="type">other</field>
5262 <field name="user_type" ref="account.data_account_type_expense"/>
5263 <field name="parent_id" ref="pcg_612"/>
5266 <record id="pcg_613" model="account.account.template">
5267 <field name="name">Locations</field>
5268 <field name="code">613</field>
5269 <field name="type">view</field>
5270 <field name="user_type" ref="account.data_account_type_view"/>
5271 <field name="parent_id" ref="pcg_61"/>
5274 <record id="pcg_6132" model="account.account.template">
5275 <field name="name">Locations immobilières</field>
5276 <field name="code">6132</field>
5277 <field name="type">other</field>
5278 <field name="user_type" ref="account.data_account_type_expense"/>
5279 <field name="parent_id" ref="pcg_613"/>
5282 <record id="pcg_6135" model="account.account.template">
5283 <field name="name">Locations mobilières</field>
5284 <field name="code">6135</field>
5285 <field name="type">other</field>
5286 <field name="user_type" ref="account.data_account_type_expense"/>
5287 <field name="parent_id" ref="pcg_613"/>
5290 <record id="pcg_6136" model="account.account.template">
5291 <field name="name">Malis sur emballages</field>
5292 <field name="code">6136</field>
5293 <field name="type">other</field>
5294 <field name="user_type" ref="account.data_account_type_expense"/>
5295 <field name="parent_id" ref="pcg_613"/>
5298 <record id="pcg_614" model="account.account.template">
5299 <field name="name">Charges locatives et de copropriété</field>
5300 <field name="code">614</field>
5301 <field name="type">other</field>
5302 <field name="user_type" ref="account.data_account_type_expense"/>
5303 <field name="parent_id" ref="pcg_61"/>
5306 <record id="pcg_615" model="account.account.template">
5307 <field name="name">Entretien et réparations</field>
5308 <field name="code">615</field>
5309 <field name="type">view</field>
5310 <field name="user_type" ref="account.data_account_type_view"/>
5311 <field name="parent_id" ref="pcg_61"/>
5314 <record id="pcg_6152" model="account.account.template">
5315 <field name="name">- sur biens immobiliers</field>
5316 <field name="code">6152</field>
5317 <field name="type">other</field>
5318 <field name="user_type" ref="account.data_account_type_expense"/>
5319 <field name="parent_id" ref="pcg_615"/>
5322 <record id="pcg_6155" model="account.account.template">
5323 <field name="name">- sur biens mobiliers</field>
5324 <field name="code">6155</field>
5325 <field name="type">other</field>
5326 <field name="user_type" ref="account.data_account_type_expense"/>
5327 <field name="parent_id" ref="pcg_615"/>
5330 <record id="pcg_6156" model="account.account.template">
5331 <field name="name">Maintenance</field>
5332 <field name="code">6156</field>
5333 <field name="type">other</field>
5334 <field name="user_type" ref="account.data_account_type_expense"/>
5335 <field name="parent_id" ref="pcg_615"/>
5338 <record id="pcg_616" model="account.account.template">
5339 <field name="name">Primes d'assurance</field>
5340 <field name="code">616</field>
5341 <field name="type">view</field>
5342 <field name="user_type" ref="account.data_account_type_view"/>
5343 <field name="parent_id" ref="pcg_61"/>
5346 <record id="pcg_6161" model="account.account.template">
5347 <field name="name">Multirisques</field>
5348 <field name="code">6161</field>
5349 <field name="type">other</field>
5350 <field name="user_type" ref="account.data_account_type_expense"/>
5351 <field name="parent_id" ref="pcg_616"/>
5354 <record id="pcg_6162" model="account.account.template">
5355 <field name="name">Assurance obligatoire dommage construction </field>
5356 <field name="code">6162</field>
5357 <field name="type">other</field>
5358 <field name="user_type" ref="account.data_account_type_expense"/>
5359 <field name="parent_id" ref="pcg_616"/>
5362 <record id="pcg_6163" model="account.account.template">
5363 <field name="name">Assurance transport</field>
5364 <field name="code">6163</field>
5365 <field name="type">view</field>
5366 <field name="user_type" ref="account.data_account_type_view"/>
5367 <field name="parent_id" ref="pcg_616"/>
5370 <record id="pcg_61636" model="account.account.template">
5371 <field name="name">Assurance transport sur achats</field>
5372 <field name="code">61636</field>
5373 <field name="type">other</field>
5374 <field name="user_type" ref="account.data_account_type_expense"/>
5375 <field name="parent_id" ref="pcg_6163"/>
5378 <record id="pcg_61637" model="account.account.template">
5379 <field name="name">Assurance transportsur ventes</field>
5380 <field name="code">61637</field>
5381 <field name="type">other</field>
5382 <field name="user_type" ref="account.data_account_type_expense"/>
5383 <field name="parent_id" ref="pcg_6163"/>
5386 <record id="pcg_61638" model="account.account.template">
5387 <field name="name">Assurance transport sur autres biens</field>
5388 <field name="code">61638</field>
5389 <field name="type">other</field>
5390 <field name="user_type" ref="account.data_account_type_expense"/>
5391 <field name="parent_id" ref="pcg_6163"/>
5394 <record id="pcg_6164" model="account.account.template">
5395 <field name="name">Risques d'exploitation</field>
5396 <field name="code">6164</field>
5397 <field name="type">other</field>
5398 <field name="user_type" ref="account.data_account_type_expense"/>
5399 <field name="parent_id" ref="pcg_616"/>
5402 <record id="pcg_6165" model="account.account.template">
5403 <field name="name">Insolvabilité clients</field>
5404 <field name="code">6165</field>
5405 <field name="type">other</field>
5406 <field name="user_type" ref="account.data_account_type_expense"/>
5407 <field name="parent_id" ref="pcg_616"/>
5410 <record id="pcg_617" model="account.account.template">
5411 <field name="name">Études et recherches</field>
5412 <field name="code">617</field>
5413 <field name="type">other</field>
5414 <field name="user_type" ref="account.data_account_type_expense"/>
5415 <field name="parent_id" ref="pcg_61"/>
5418 <record id="pcg_618" model="account.account.template">
5419 <field name="name">Divers</field>
5420 <field name="code">618</field>
5421 <field name="type">view</field>
5422 <field name="user_type" ref="account.data_account_type_view"/>
5423 <field name="parent_id" ref="pcg_61"/>
5426 <record id="pcg_6181" model="account.account.template">
5427 <field name="name">Documentation générale</field>
5428 <field name="code">6181</field>
5429 <field name="type">other</field>
5430 <field name="user_type" ref="account.data_account_type_expense"/>
5431 <field name="parent_id" ref="pcg_618"/>
5434 <record id="pcg_6183" model="account.account.template">
5435 <field name="name">Documentation technique</field>
5436 <field name="code">6183</field>
5437 <field name="type">other</field>
5438 <field name="user_type" ref="account.data_account_type_expense"/>
5439 <field name="parent_id" ref="pcg_618"/>
5442 <record id="pcg_6185" model="account.account.template">
5443 <field name="name">Frais de colloques, séminaires, conférences</field>
5444 <field name="code">6185</field>
5445 <field name="type">other</field>
5446 <field name="user_type" ref="account.data_account_type_expense"/>
5447 <field name="parent_id" ref="pcg_618"/>
5450 <record id="pcg_619" model="account.account.template">
5451 <field name="name">Rabais, remises et ristournes obtenus sur services extérieurs</field>
5452 <field name="code">619</field>
5453 <field name="type">other</field>
5454 <field name="user_type" ref="account.data_account_type_expense"/>
5455 <field name="parent_id" ref="pcg_61"/>
5458 <record id="pcg_62" model="account.account.template">
5459 <field name="name">Autres services extérieurs</field>
5460 <field name="code">62</field>
5461 <field name="type">view</field>
5462 <field name="user_type" ref="account.data_account_type_view"/>
5463 <field name="parent_id" ref="pcg_Classe_6"/>
5466 <record id="pcg_621" model="account.account.template">
5467 <field name="name">Personnel extérieur à l'entreprise</field>
5468 <field name="code">621</field>
5469 <field name="type">view</field>
5470 <field name="user_type" ref="account.data_account_type_view"/>
5471 <field name="parent_id" ref="pcg_62"/>
5474 <record id="pcg_6211" model="account.account.template">
5475 <field name="name">Personnel intérimaire</field>
5476 <field name="code">6211</field>
5477 <field name="type">other</field>
5478 <field name="user_type" ref="account.data_account_type_expense"/>
5479 <field name="parent_id" ref="pcg_621"/>
5482 <record id="pcg_6214" model="account.account.template">
5483 <field name="name">Personnel détaché ou prêté à l'entreprise</field>
5484 <field name="code">6214</field>
5485 <field name="type">other</field>
5486 <field name="user_type" ref="account.data_account_type_expense"/>
5487 <field name="parent_id" ref="pcg_621"/>
5490 <record id="pcg_622" model="account.account.template">
5491 <field name="name">Rémunérations d'intermédiaires et honoraires </field>
5492 <field name="code">622</field>
5493 <field name="type">view</field>
5494 <field name="user_type" ref="account.data_account_type_view"/>
5495 <field name="parent_id" ref="pcg_62"/>
5498 <record id="pcg_6221" model="account.account.template">
5499 <field name="name">Commissions et courtages sur achats </field>
5500 <field name="code">6221</field>
5501 <field name="type">other</field>
5502 <field name="user_type" ref="account.data_account_type_expense"/>
5503 <field name="parent_id" ref="pcg_622"/>
5506 <record id="pcg_6222" model="account.account.template">
5507 <field name="name">Commissions et courtages sur ventes</field>
5508 <field name="code">6222</field>
5509 <field name="type">other</field>
5510 <field name="user_type" ref="account.data_account_type_expense"/>
5511 <field name="parent_id" ref="pcg_622"/>
5514 <record id="pcg_6224" model="account.account.template">
5515 <field name="name">Rémunérations des transitaires</field>
5516 <field name="code">6224</field>
5517 <field name="type">other</field>
5518 <field name="user_type" ref="account.data_account_type_expense"/>
5519 <field name="parent_id" ref="pcg_622"/>
5522 <record id="pcg_6225" model="account.account.template">
5523 <field name="name">Rémunérations d'affacturage</field>
5524 <field name="code">6225</field>
5525 <field name="type">other</field>
5526 <field name="user_type" ref="account.data_account_type_expense"/>
5527 <field name="parent_id" ref="pcg_622"/>
5530 <record id="pcg_6226" model="account.account.template">
5531 <field name="name">Honoraires</field>
5532 <field name="code">6226</field>
5533 <field name="type">other</field>
5534 <field name="user_type" ref="account.data_account_type_expense"/>
5535 <field name="parent_id" ref="pcg_622"/>
5538 <record id="pcg_6227" model="account.account.template">
5539 <field name="name">Frais d'actes et de contentieux</field>
5540 <field name="code">6227</field>
5541 <field name="type">other</field>
5542 <field name="user_type" ref="account.data_account_type_expense"/>
5543 <field name="parent_id" ref="pcg_622"/>
5546 <record id="pcg_6228" model="account.account.template">
5547 <field name="name">Divers</field>
5548 <field name="code">6228</field>
5549 <field name="type">other</field>
5550 <field name="user_type" ref="account.data_account_type_expense"/>
5551 <field name="parent_id" ref="pcg_622"/>
5554 <record id="pcg_623" model="account.account.template">
5555 <field name="name">Publicité, publications, relations publiques</field>
5556 <field name="code">623</field>
5557 <field name="type">view</field>
5558 <field name="user_type" ref="account.data_account_type_view"/>
5559 <field name="note">Dont annonces légales, greffe, cartes visites</field>
5560 <field name="parent_id" ref="pcg_62"/>
5563 <record id="pcg_6231" model="account.account.template">
5564 <field name="name">Annonces et insertions</field>
5565 <field name="code">6231</field>
5566 <field name="type">other</field>
5567 <field name="user_type" ref="account.data_account_type_expense"/>
5568 <field name="parent_id" ref="pcg_623"/>
5571 <record id="pcg_6232" model="account.account.template">
5572 <field name="name">Échantillons</field>
5573 <field name="code">6232</field>
5574 <field name="type">other</field>
5575 <field name="user_type" ref="account.data_account_type_expense"/>
5576 <field name="parent_id" ref="pcg_623"/>
5579 <record id="pcg_6233" model="account.account.template">
5580 <field name="name">Foires et expositions</field>
5581 <field name="code">6233</field>
5582 <field name="type">other</field>
5583 <field name="user_type" ref="account.data_account_type_expense"/>
5584 <field name="parent_id" ref="pcg_623"/>
5587 <record id="pcg_6234" model="account.account.template">
5588 <field name="name">Cadeaux à la clientèle</field>
5589 <field name="code">6234</field>
5590 <field name="type">other</field>
5591 <field name="user_type" ref="account.data_account_type_expense"/>
5592 <field name="note">Attention déclaration DAS fin d'année</field>
5593 <field name="parent_id" ref="pcg_623"/>
5596 <record id="pcg_6235" model="account.account.template">
5597 <field name="name">Primes</field>
5598 <field name="code">6235</field>
5599 <field name="type">other</field>
5600 <field name="user_type" ref="account.data_account_type_expense"/>
5601 <field name="parent_id" ref="pcg_623"/>
5604 <record id="pcg_6236" model="account.account.template">
5605 <field name="name">Catalogues et imprimés</field>
5606 <field name="code">6236</field>
5607 <field name="type">other</field>
5608 <field name="user_type" ref="account.data_account_type_expense"/>
5609 <field name="parent_id" ref="pcg_623"/>
5612 <record id="pcg_6237" model="account.account.template">
5613 <field name="name">Publications</field>
5614 <field name="code">6237</field>
5615 <field name="type">other</field>
5616 <field name="user_type" ref="account.data_account_type_expense"/>
5617 <field name="parent_id" ref="pcg_623"/>
5620 <record id="pcg_6238" model="account.account.template">
5621 <field name="name">Divers (pourboires, dons courants...)</field>
5622 <field name="code">6238</field>
5623 <field name="type">other</field>
5624 <field name="user_type" ref="account.data_account_type_expense"/>
5625 <field name="parent_id" ref="pcg_623"/>
5628 <record id="pcg_624" model="account.account.template">
5629 <field name="name">Transports de biens et transports collectifs du personnel</field>
5630 <field name="code">624</field>
5631 <field name="type">view</field>
5632 <field name="user_type" ref="account.data_account_type_view"/>
5633 <field name="parent_id" ref="pcg_62"/>
5636 <record id="pcg_6241" model="account.account.template">
5637 <field name="name">Transports sur achats</field>
5638 <field name="code">6241</field>
5639 <field name="type">other</field>
5640 <field name="user_type" ref="account.data_account_type_expense"/>
5641 <field name="parent_id" ref="pcg_624"/>
5644 <record id="pcg_6242" model="account.account.template">
5645 <field name="name">Transports sur ventes</field>
5646 <field name="code">6242</field>
5647 <field name="type">other</field>
5648 <field name="user_type" ref="account.data_account_type_expense"/>
5649 <field name="parent_id" ref="pcg_624"/>
5652 <record id="pcg_6243" model="account.account.template">
5653 <field name="name">Transports entre établissements ou chantiers</field>
5654 <field name="code">6243</field>
5655 <field name="type">other</field>
5656 <field name="user_type" ref="account.data_account_type_expense"/>
5657 <field name="parent_id" ref="pcg_624"/>
5660 <record id="pcg_6244" model="account.account.template">
5661 <field name="name">Transports administratifs</field>
5662 <field name="code">6244</field>
5663 <field name="type">other</field>
5664 <field name="user_type" ref="account.data_account_type_expense"/>
5665 <field name="parent_id" ref="pcg_624"/>
5668 <record id="pcg_6247" model="account.account.template">
5669 <field name="name">Transports collectifs du personnel</field>
5670 <field name="code">6247</field>
5671 <field name="type">other</field>
5672 <field name="user_type" ref="account.data_account_type_expense"/>
5673 <field name="parent_id" ref="pcg_624"/>
5676 <record id="pcg_6248" model="account.account.template">
5677 <field name="name">Divers</field>
5678 <field name="code">6248</field>
5679 <field name="type">other</field>
5680 <field name="user_type" ref="account.data_account_type_expense"/>
5681 <field name="parent_id" ref="pcg_624"/>
5684 <record id="pcg_625" model="account.account.template">
5685 <field name="name">Déplacements missions et réceptions</field>
5686 <field name="code">625</field>
5687 <field name="type">view</field>
5688 <field name="user_type" ref="account.data_account_type_view"/>
5689 <field name="parent_id" ref="pcg_62"/>
5692 <record id="pcg_6251" model="account.account.template">
5693 <field name="name">Voyages et déplacements</field>
5694 <field name="code">6251</field>
5695 <field name="type">other</field>
5696 <field name="user_type" ref="account.data_account_type_expense"/>
5697 <field name="parent_id" ref="pcg_625"/>
5700 <record id="pcg_6255" model="account.account.template">
5701 <field name="name">Frais de déménagement</field>
5702 <field name="code">6255</field>
5703 <field name="type">other</field>
5704 <field name="user_type" ref="account.data_account_type_expense"/>
5705 <field name="parent_id" ref="pcg_625"/>
5708 <record id="pcg_6256" model="account.account.template">
5709 <field name="name">Missions</field>
5710 <field name="code">6256</field>
5711 <field name="type">other</field>
5712 <field name="user_type" ref="account.data_account_type_expense"/>
5713 <field name="parent_id" ref="pcg_625"/>
5716 <record id="pcg_6257" model="account.account.template">
5717 <field name="name">Réceptions</field>
5718 <field name="code">6257</field>
5719 <field name="type">other</field>
5720 <field name="user_type" ref="account.data_account_type_expense"/>
5721 <field name="parent_id" ref="pcg_625"/>
5724 <record id="pcg_626" model="account.account.template">
5725 <field name="name">Frais postaux et frais de télécommunications</field>
5726 <field name="code">626</field>
5727 <field name="type">other</field>
5728 <field name="user_type" ref="account.data_account_type_expense"/>
5729 <field name="parent_id" ref="pcg_62"/>
5732 <record id="pcg_627" model="account.account.template">
5733 <field name="name">Services bancaires et assimilés</field>
5734 <field name="code">627</field>
5735 <field name="type">view</field>
5736 <field name="user_type" ref="account.data_account_type_view"/>
5737 <field name="note">Frais de tenue de compte, etc</field>
5738 <field name="parent_id" ref="pcg_62"/>
5741 <record id="pcg_6271" model="account.account.template">
5742 <field name="name">Frais sur titres (achat, vente, garde)</field>
5743 <field name="code">6271</field>
5744 <field name="type">other</field>
5745 <field name="user_type" ref="account.data_account_type_expense"/>
5746 <field name="parent_id" ref="pcg_627"/>
5749 <record id="pcg_6272" model="account.account.template">
5750 <field name="name">Commissions et frais sur émission d'emprunts</field>
5751 <field name="code">6272</field>
5752 <field name="type">other</field>
5753 <field name="user_type" ref="account.data_account_type_expense"/>
5754 <field name="parent_id" ref="pcg_627"/>
5757 <record id="pcg_6275" model="account.account.template">
5758 <field name="name">Frais sur effets</field>
5759 <field name="code">6275</field>
5760 <field name="type">other</field>
5761 <field name="user_type" ref="account.data_account_type_expense"/>
5762 <field name="parent_id" ref="pcg_627"/>
5765 <record id="pcg_6276" model="account.account.template">
5766 <field name="name">Location de coffres</field>
5767 <field name="code">6276</field>
5768 <field name="type">other</field>
5769 <field name="user_type" ref="account.data_account_type_expense"/>
5770 <field name="parent_id" ref="pcg_627"/>
5773 <record id="pcg_6278" model="account.account.template">
5774 <field name="name">Autres frais et commissions sur prestations de services</field>
5775 <field name="code">6278</field>
5776 <field name="type">other</field>
5777 <field name="user_type" ref="account.data_account_type_expense"/>
5778 <field name="parent_id" ref="pcg_627"/>
5781 <record id="pcg_628" model="account.account.template">
5782 <field name="name">Divers</field>
5783 <field name="code">628</field>
5784 <field name="type">view</field>
5785 <field name="user_type" ref="account.data_account_type_view"/>
5786 <field name="parent_id" ref="pcg_62"/>
5789 <record id="pcg_6281" model="account.account.template">
5790 <field name="name">Concours divers (cotisations...)</field>
5791 <field name="code">6281</field>
5792 <field name="type">other</field>
5793 <field name="user_type" ref="account.data_account_type_expense"/>
5794 <field name="parent_id" ref="pcg_628"/>
5797 <record id="pcg_6284" model="account.account.template">
5798 <field name="name">Frais de recrutement de personnel</field>
5799 <field name="code">6284</field>
5800 <field name="type">other</field>
5801 <field name="user_type" ref="account.data_account_type_expense"/>
5802 <field name="parent_id" ref="pcg_628"/>
5805 <record id="pcg_629" model="account.account.template">
5806 <field name="name">Rabais, remises et ristournes obtenus sur autres services extérieurs</field>
5807 <field name="code">629</field>
5808 <field name="type">other</field>
5809 <field name="user_type" ref="account.data_account_type_expense"/>
5810 <field name="parent_id" ref="pcg_62"/>
5813 <record id="pcg_63" model="account.account.template">
5814 <field name="name">Impôts, taxes et versements assimilés</field>
5815 <field name="code">63</field>
5816 <field name="type">view</field>
5817 <field name="user_type" ref="account.data_account_type_view"/>
5818 <field name="parent_id" ref="pcg_Classe_6"/>
5821 <record id="pcg_631" model="account.account.template">
5822 <field name="name">Impôts, taxes et versements assimilés sur rémunérations (administration des impôts) </field>
5823 <field name="code">631</field>
5824 <field name="type">view</field>
5825 <field name="user_type" ref="account.data_account_type_view"/>
5826 <field name="parent_id" ref="pcg_63"/>
5829 <record id="pcg_6311" model="account.account.template">
5830 <field name="name">Taxe sur les salaires</field>
5831 <field name="code">6311</field>
5832 <field name="type">other</field>
5833 <field name="user_type" ref="account.data_account_type_expense"/>
5834 <field name="parent_id" ref="pcg_631"/>
5837 <record id="pcg_6312" model="account.account.template">
5838 <field name="name">Taxe d'apprentissage</field>
5839 <field name="code">6312</field>
5840 <field name="type">other</field>
5841 <field name="user_type" ref="account.data_account_type_expense"/>
5842 <field name="parent_id" ref="pcg_631"/>
5845 <record id="pcg_6313" model="account.account.template">
5846 <field name="name">Participation des employeurs à la formation professionnelle continue</field>
5847 <field name="code">6313</field>
5848 <field name="type">other</field>
5849 <field name="user_type" ref="account.data_account_type_expense"/>
5850 <field name="parent_id" ref="pcg_631"/>
5853 <record id="pcg_6314" model="account.account.template">
5854 <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
5855 <field name="code">6314</field>
5856 <field name="type">other</field>
5857 <field name="user_type" ref="account.data_account_type_expense"/>
5858 <field name="parent_id" ref="pcg_631"/>
5861 <record id="pcg_6318" model="account.account.template">
5862 <field name="name">Autres</field>
5863 <field name="code">6318</field>
5864 <field name="type">other</field>
5865 <field name="user_type" ref="account.data_account_type_expense"/>
5866 <field name="parent_id" ref="pcg_631"/>
5869 <record id="pcg_633" model="account.account.template">
5870 <field name="name">Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</field>
5871 <field name="code">633</field>
5872 <field name="type">view</field>
5873 <field name="user_type" ref="account.data_account_type_view"/>
5874 <field name="parent_id" ref="pcg_63"/>
5877 <record id="pcg_6331" model="account.account.template">
5878 <field name="name">Versement de transport</field>
5879 <field name="code">6331</field>
5880 <field name="type">other</field>
5881 <field name="user_type" ref="account.data_account_type_expense"/>
5882 <field name="parent_id" ref="pcg_633"/>
5885 <record id="pcg_6332" model="account.account.template">
5886 <field name="name">Allocation logement</field>
5887 <field name="code">6332</field>
5888 <field name="type">other</field>
5889 <field name="user_type" ref="account.data_account_type_expense"/>
5890 <field name="parent_id" ref="pcg_633"/>
5893 <record id="pcg_6333" model="account.account.template">
5894 <field name="name">Participation des employeurs à la formation professionnelle continue</field>
5895 <field name="code">6333</field>
5896 <field name="type">other</field>
5897 <field name="user_type" ref="account.data_account_type_expense"/>
5898 <field name="parent_id" ref="pcg_633"/>
5901 <record id="pcg_6334" model="account.account.template">
5902 <field name="name">Participation des employeurs à l'effort de construction</field>
5903 <field name="code">6334</field>
5904 <field name="type">other</field>
5905 <field name="user_type" ref="account.data_account_type_expense"/>
5906 <field name="parent_id" ref="pcg_633"/>
5909 <record id="pcg_6335" model="account.account.template">
5910 <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
5911 <field name="code">6335</field>
5912 <field name="type">other</field>
5913 <field name="user_type" ref="account.data_account_type_expense"/>
5914 <field name="parent_id" ref="pcg_633"/>
5917 <record id="pcg_6338" model="account.account.template">
5918 <field name="name">Autres</field>
5919 <field name="code">6338</field>
5920 <field name="type">other</field>
5921 <field name="user_type" ref="account.data_account_type_expense"/>
5922 <field name="parent_id" ref="pcg_633"/>
5925 <record id="pcg_635" model="account.account.template">
5926 <field name="name">Autres impôts, taxes et versements assimilés (administration des impôts)</field>
5927 <field name="code">635</field>
5928 <field name="type">view</field>
5929 <field name="user_type" ref="account.data_account_type_view"/>
5930 <field name="parent_id" ref="pcg_63"/>
5933 <record id="pcg_6351" model="account.account.template">
5934 <field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
5935 <field name="code">6351</field>
5936 <field name="type">view</field>
5937 <field name="user_type" ref="account.data_account_type_view"/>
5938 <field name="parent_id" ref="pcg_635"/>
5941 <record id="pcg_63511" model="account.account.template">
5942 <field name="name">Taxe professionnelle</field>
5943 <field name="code">63511</field>
5944 <field name="type">other</field>
5945 <field name="user_type" ref="account.data_account_type_expense"/>
5946 <field name="parent_id" ref="pcg_6351"/>
5949 <record id="pcg_63512" model="account.account.template">
5950 <field name="name">Taxes foncières</field>
5951 <field name="code">63512</field>
5952 <field name="type">other</field>
5953 <field name="user_type" ref="account.data_account_type_expense"/>
5954 <field name="parent_id" ref="pcg_6351"/>
5957 <record id="pcg_63513" model="account.account.template">
5958 <field name="name">Autres impôts locaux</field>
5959 <field name="code">63513</field>
5960 <field name="type">other</field>
5961 <field name="user_type" ref="account.data_account_type_expense"/>
5962 <field name="parent_id" ref="pcg_6351"/>
5965 <record id="pcg_63514" model="account.account.template">
5966 <field name="name">Taxe sur les véhicules des sociétés</field>
5967 <field name="code">63514</field>
5968 <field name="type">other</field>
5969 <field name="user_type" ref="account.data_account_type_expense"/>
5970 <field name="parent_id" ref="pcg_6351"/>
5973 <record id="pcg_6352" model="account.account.template">
5974 <field name="name">Taxes sur le chiffre d'affaires non récupérables </field>
5975 <field name="code">6352</field>
5976 <field name="type">other</field>
5977 <field name="user_type" ref="account.data_account_type_expense"/>
5978 <field name="parent_id" ref="pcg_635"/>
5981 <record id="pcg_6353" model="account.account.template">
5982 <field name="name">Impôts indirects</field>
5983 <field name="code">6353</field>
5984 <field name="type">other</field>
5985 <field name="user_type" ref="account.data_account_type_expense"/>
5986 <field name="parent_id" ref="pcg_635"/>
5989 <record id="pcg_6354" model="account.account.template">
5990 <field name="name">Droits d'enregistrement et de timbre</field>
5991 <field name="code">6354</field>
5992 <field name="type">view</field>
5993 <field name="user_type" ref="account.data_account_type_view"/>
5994 <field name="parent_id" ref="pcg_635"/>
5997 <record id="pcg_63541" model="account.account.template">
5998 <field name="name">Droits de mutation</field>
5999 <field name="code">63541</field>
6000 <field name="type">other</field>
6001 <field name="user_type" ref="account.data_account_type_expense"/>
6002 <field name="parent_id" ref="pcg_6354"/>
6005 <record id="pcg_6358" model="account.account.template">
6006 <field name="name">Autres droits</field>
6007 <field name="code">6358</field>
6008 <field name="type">other</field>
6009 <field name="user_type" ref="account.data_account_type_expense"/>
6010 <field name="parent_id" ref="pcg_635"/>
6013 <record id="pcg_637" model="account.account.template">
6014 <field name="name">Autres impôts, taxes et versements assimilés (autres organismes)</field>
6015 <field name="code">637</field>
6016 <field name="type">view</field>
6017 <field name="user_type" ref="account.data_account_type_view"/>
6018 <field name="parent_id" ref="pcg_63"/>
6021 <record id="pcg_6371" model="account.account.template">
6022 <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
6023 <field name="code">6371</field>
6024 <field name="type">other</field>
6025 <field name="user_type" ref="account.data_account_type_expense"/>
6026 <field name="parent_id" ref="pcg_637"/>
6029 <record id="pcg_6372" model="account.account.template">
6030 <field name="name">Taxes perçues par les organismes publics internationaux</field>
6031 <field name="code">6372</field>
6032 <field name="type">other</field>
6033 <field name="user_type" ref="account.data_account_type_expense"/>
6034 <field name="parent_id" ref="pcg_637"/>
6037 <record id="pcg_6374" model="account.account.template">
6038 <field name="name">Impôts et taxes exigibles à l'étranger</field>
6039 <field name="code">6374</field>
6040 <field name="type">other</field>
6041 <field name="user_type" ref="account.data_account_type_expense"/>
6042 <field name="parent_id" ref="pcg_637"/>
6045 <record id="pcg_6378" model="account.account.template">
6046 <field name="name">Taxes diverses</field>
6047 <field name="code">6378</field>
6048 <field name="type">other</field>
6049 <field name="user_type" ref="account.data_account_type_expense"/>
6050 <field name="parent_id" ref="pcg_637"/>
6053 <record id="pcg_64" model="account.account.template">
6054 <field name="name">Charges de personnel</field>
6055 <field name="code">64</field>
6056 <field name="type">view</field>
6057 <field name="user_type" ref="account.data_account_type_view"/>
6058 <field name="parent_id" ref="pcg_Classe_6"/>
6061 <record id="pcg_641" model="account.account.template">
6062 <field name="name">Rémunérations du personnel</field>
6063 <field name="code">641</field>
6064 <field name="type">view</field>
6065 <field name="user_type" ref="account.data_account_type_view"/>
6066 <field name="parent_id" ref="pcg_64"/>
6069 <record id="pcg_6411" model="account.account.template">
6070 <field name="name">Salaires et appointements</field>
6071 <field name="code">6411</field>
6072 <field name="type">other</field>
6073 <field name="user_type" ref="account.data_account_type_expense"/>
6074 <field name="parent_id" ref="pcg_641"/>
6077 <record id="pcg_6412" model="account.account.template">
6078 <field name="name">Congés payés</field>
6079 <field name="code">6412</field>
6080 <field name="type">other</field>
6081 <field name="user_type" ref="account.data_account_type_expense"/>
6082 <field name="parent_id" ref="pcg_641"/>
6085 <record id="pcg_6413" model="account.account.template">
6086 <field name="name">Primes et gratifications</field>
6087 <field name="code">6413</field>
6088 <field name="type">other</field>
6089 <field name="user_type" ref="account.data_account_type_expense"/>
6090 <field name="parent_id" ref="pcg_641"/>
6093 <record id="pcg_6414" model="account.account.template">
6094 <field name="name">Indemnités et avantages divers</field>
6095 <field name="code">6414</field>
6096 <field name="type">other</field>
6097 <field name="user_type" ref="account.data_account_type_expense"/>
6098 <field name="parent_id" ref="pcg_641"/>
6101 <record id="pcg_6415" model="account.account.template">
6102 <field name="name">Supplément familial</field>
6103 <field name="code">6415</field>
6104 <field name="type">other</field>
6105 <field name="user_type" ref="account.data_account_type_expense"/>
6106 <field name="parent_id" ref="pcg_641"/>
6109 <record id="pcg_644" model="account.account.template">
6110 <field name="name">Rémunération du travail de l'exploitant</field>
6111 <field name="code">644</field>
6112 <field name="type">other</field>
6113 <field name="user_type" ref="account.data_account_type_expense"/>
6114 <field name="parent_id" ref="pcg_64"/>
6117 <record id="pcg_645" model="account.account.template">
6118 <field name="name">Charges de Sécurité sociale et de prévoyance</field>
6119 <field name="code">645</field>
6120 <field name="type">view</field>
6121 <field name="user_type" ref="account.data_account_type_view"/>
6122 <field name="parent_id" ref="pcg_64"/>
6125 <record id="pcg_6451" model="account.account.template">
6126 <field name="name">Cotisations à l'URSSAF</field>
6127 <field name="code">6451</field>
6128 <field name="type">other</field>
6129 <field name="user_type" ref="account.data_account_type_expense"/>
6130 <field name="parent_id" ref="pcg_645"/>
6133 <record id="pcg_6452" model="account.account.template">
6134 <field name="name">Cotisations aux mutuelles</field>
6135 <field name="code">6452</field>
6136 <field name="type">other</field>
6137 <field name="user_type" ref="account.data_account_type_expense"/>
6138 <field name="parent_id" ref="pcg_645"/>
6141 <record id="pcg_6453" model="account.account.template">
6142 <field name="name">Cotisations aux caisses de retraites</field>
6143 <field name="code">6453</field>
6144 <field name="type">other</field>
6145 <field name="user_type" ref="account.data_account_type_expense"/>
6146 <field name="parent_id" ref="pcg_645"/>
6149 <record id="pcg_6454" model="account.account.template">
6150 <field name="name">Cotisations aux ASSEDIC</field>
6151 <field name="code">6454</field>
6152 <field name="type">other</field>
6153 <field name="user_type" ref="account.data_account_type_expense"/>
6154 <field name="parent_id" ref="pcg_645"/>
6157 <record id="pcg_6458" model="account.account.template">
6158 <field name="name">Cotisations aux autres organismes sociaux</field>
6159 <field name="code">6458</field>
6160 <field name="type">other</field>
6161 <field name="user_type" ref="account.data_account_type_expense"/>
6162 <field name="parent_id" ref="pcg_645"/>
6165 <record id="pcg_646" model="account.account.template">
6166 <field name="name">Cotisations sociales personnelles de l'exploitant</field>
6167 <field name="code">646</field>
6168 <field name="type">other</field>
6169 <field name="user_type" ref="account.data_account_type_expense"/>
6170 <field name="parent_id" ref="pcg_64"/>
6173 <record id="pcg_647" model="account.account.template">
6174 <field name="name">Autres charges sociales</field>
6175 <field name="code">647</field>
6176 <field name="type">view</field>
6177 <field name="user_type" ref="account.data_account_type_view"/>
6178 <field name="parent_id" ref="pcg_64"/>
6181 <record id="pcg_6471" model="account.account.template">
6182 <field name="name">Prestations directes</field>
6183 <field name="code">6471</field>
6184 <field name="type">other</field>
6185 <field name="user_type" ref="account.data_account_type_expense"/>
6186 <field name="parent_id" ref="pcg_647"/>
6189 <record id="pcg_6472" model="account.account.template">
6190 <field name="name">Versements aux comités d'entreprise et d'établissement</field>
6191 <field name="code">6472</field>
6192 <field name="type">other</field>
6193 <field name="user_type" ref="account.data_account_type_expense"/>
6194 <field name="parent_id" ref="pcg_647"/>
6197 <record id="pcg_6473" model="account.account.template">
6198 <field name="name">Versements aux comités d'hygiène et de sécurité</field>
6199 <field name="code">6473</field>
6200 <field name="type">other</field>
6201 <field name="user_type" ref="account.data_account_type_expense"/>
6202 <field name="parent_id" ref="pcg_647"/>
6205 <record id="pcg_6474" model="account.account.template">
6206 <field name="name">Versements aux autres oeuvres sociales</field>
6207 <field name="code">6474</field>
6208 <field name="type">other</field>
6209 <field name="user_type" ref="account.data_account_type_expense"/>
6210 <field name="parent_id" ref="pcg_647"/>
6213 <record id="pcg_6475" model="account.account.template">
6214 <field name="name">Médecine du travail pharmacie</field>
6215 <field name="code">6475</field>
6216 <field name="type">other</field>
6217 <field name="user_type" ref="account.data_account_type_expense"/>
6218 <field name="parent_id" ref="pcg_647"/>
6221 <record id="pcg_648" model="account.account.template">
6222 <field name="name">Autres charges de personnel</field>
6223 <field name="code">648</field>
6224 <field name="type">other</field>
6225 <field name="user_type" ref="account.data_account_type_expense"/>
6226 <field name="parent_id" ref="pcg_64"/>
6229 <record id="pcg_65" model="account.account.template">
6230 <field name="name">Autres charges de gestion courante</field>
6231 <field name="code">65</field>
6232 <field name="type">view</field>
6233 <field name="user_type" ref="account.data_account_type_view"/>
6234 <field name="parent_id" ref="pcg_Classe_6"/>
6237 <record id="pcg_651" model="account.account.template">
6238 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
6239 <field name="code">651</field>
6240 <field name="type">view</field>
6241 <field name="user_type" ref="account.data_account_type_view"/>
6242 <field name="parent_id" ref="pcg_65"/>
6245 <record id="pcg_6511" model="account.account.template">
6246 <field name="name">Redevances pour concessions brevets, licences, marques, procédés, logiciels </field>
6247 <field name="code">6511</field>
6248 <field name="type">other</field>
6249 <field name="user_type" ref="account.data_account_type_expense"/>
6250 <field name="parent_id" ref="pcg_651"/>
6253 <record id="pcg_6516" model="account.account.template">
6254 <field name="name">Droits d'auteur et de reproduction</field>
6255 <field name="code">6516</field>
6256 <field name="type">other</field>
6257 <field name="user_type" ref="account.data_account_type_expense"/>
6258 <field name="parent_id" ref="pcg_651"/>
6261 <record id="pcg_6518" model="account.account.template">
6262 <field name="name">Autres droits et valeurs similaires</field>
6263 <field name="code">6518</field>
6264 <field name="type">other</field>
6265 <field name="user_type" ref="account.data_account_type_expense"/>
6266 <field name="parent_id" ref="pcg_651"/>
6269 <record id="pcg_653" model="account.account.template">
6270 <field name="name">Jetons de présence</field>
6271 <field name="code">653</field>
6272 <field name="type">other</field>
6273 <field name="user_type" ref="account.data_account_type_expense"/>
6274 <field name="parent_id" ref="pcg_65"/>
6277 <record id="pcg_654" model="account.account.template">
6278 <field name="name">Pertes sur créances irrécouvrables</field>
6279 <field name="code">654</field>
6280 <field name="type">view</field>
6281 <field name="user_type" ref="account.data_account_type_view"/>
6282 <field name="note">Faire et conserver les relances et mises en demeures</field>
6283 <field name="parent_id" ref="pcg_65"/>
6286 <record id="pcg_6541" model="account.account.template">
6287 <field name="name">Créances de l'exercice</field>
6288 <field name="code">6541</field>
6289 <field name="type">other</field>
6290 <field name="user_type" ref="account.data_account_type_expense"/>
6291 <field name="parent_id" ref="pcg_654"/>
6294 <record id="pcg_6544" model="account.account.template">
6295 <field name="name">Créances des exercices antérieurs</field>
6296 <field name="code">6544</field>
6297 <field name="type">other</field>
6298 <field name="user_type" ref="account.data_account_type_expense"/>
6299 <field name="parent_id" ref="pcg_654"/>
6302 <record id="pcg_655" model="account.account.template">
6303 <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
6304 <field name="code">655</field>
6305 <field name="type">view</field>
6306 <field name="user_type" ref="account.data_account_type_view"/>
6307 <field name="parent_id" ref="pcg_65"/>
6310 <record id="pcg_6551" model="account.account.template">
6311 <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
6312 <field name="code">6551</field>
6313 <field name="type">other</field>
6314 <field name="user_type" ref="account.data_account_type_expense"/>
6315 <field name="parent_id" ref="pcg_655"/>
6318 <record id="pcg_6555" model="account.account.template">
6319 <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
6320 <field name="code">6555</field>
6321 <field name="type">other</field>
6322 <field name="user_type" ref="account.data_account_type_expense"/>
6323 <field name="parent_id" ref="pcg_655"/>
6326 <record id="pcg_658" model="account.account.template">
6327 <field name="name">Charges diverses de gestion courante</field>
6328 <field name="code">658</field>
6329 <field name="type">other</field>
6330 <field name="user_type" ref="account.data_account_type_expense"/>
6331 <field name="parent_id" ref="pcg_65"/>
6334 <record id="pcg_66" model="account.account.template">
6335 <field name="name">Charges financières</field>
6336 <field name="code">66</field>
6337 <field name="type">view</field>
6338 <field name="user_type" ref="account.data_account_type_view"/>
6339 <field name="note">Dont les intérêts d'emprunt</field>
6340 <field name="parent_id" ref="pcg_Classe_6"/>
6343 <record id="pcg_661" model="account.account.template">
6344 <field name="name">Charges d'intérêt</field>
6345 <field name="code">661</field>
6346 <field name="type">view</field>
6347 <field name="user_type" ref="account.data_account_type_view"/>
6348 <field name="parent_id" ref="pcg_66"/>
6351 <record id="pcg_6611" model="account.account.template">
6352 <field name="name">Intérêts des emprunts et dettes</field>
6353 <field name="code">6611</field>
6354 <field name="type">view</field>
6355 <field name="user_type" ref="account.data_account_type_view"/>
6356 <field name="parent_id" ref="pcg_661"/>
6359 <record id="pcg_66116" model="account.account.template">
6360 <field name="name">Intérêts des emprunts et dettes assimilées</field>
6361 <field name="code">66116</field>
6362 <field name="type">other</field>
6363 <field name="user_type" ref="account.data_account_type_expense"/>
6364 <field name="parent_id" ref="pcg_6611"/>
6367 <record id="pcg_66117" model="account.account.template">
6368 <field name="name">Intérêts des dettes rattachées à des participations</field>
6369 <field name="code">66117</field>
6370 <field name="type">other</field>
6371 <field name="user_type" ref="account.data_account_type_expense"/>
6372 <field name="parent_id" ref="pcg_6611"/>
6375 <record id="pcg_6615" model="account.account.template">
6376 <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
6377 <field name="code">6615</field>
6378 <field name="type">other</field>
6379 <field name="user_type" ref="account.data_account_type_expense"/>
6380 <field name="parent_id" ref="pcg_661"/>
6383 <record id="pcg_6616" model="account.account.template">
6384 <field name="name">Intérêts bancaires et sur opérations de financement (escompte, ...)</field>
6385 <field name="code">6616</field>
6386 <field name="type">other</field>
6387 <field name="user_type" ref="account.data_account_type_expense"/>
6388 <field name="parent_id" ref="pcg_661"/>
6391 <record id="pcg_6617" model="account.account.template">
6392 <field name="name">Intérêts des obligations cautionnées</field>
6393 <field name="code">6617</field>
6394 <field name="type">other</field>
6395 <field name="user_type" ref="account.data_account_type_expense"/>
6396 <field name="parent_id" ref="pcg_661"/>
6399 <record id="pcg_6618" model="account.account.template">
6400 <field name="name">Intérêts des autres dettes</field>
6401 <field name="code">6618</field>
6402 <field name="type">view</field>
6403 <field name="user_type" ref="account.data_account_type_view"/>
6404 <field name="parent_id" ref="pcg_661"/>
6407 <record id="pcg_66181" model="account.account.template">
6408 <field name="name">Intérêts des dettes commerciales</field>
6409 <field name="code">66181</field>
6410 <field name="type">other</field>
6411 <field name="user_type" ref="account.data_account_type_expense"/>
6412 <field name="parent_id" ref="pcg_6618"/>
6415 <record id="pcg_66188" model="account.account.template">
6416 <field name="name">Intérêts des dettes diverses</field>
6417 <field name="code">66188</field>
6418 <field name="type">other</field>
6419 <field name="user_type" ref="account.data_account_type_expense"/>
6420 <field name="parent_id" ref="pcg_6618"/>
6423 <record id="pcg_664" model="account.account.template">
6424 <field name="name">Pertes sur créances liées à des participations</field>
6425 <field name="code">664</field>
6426 <field name="type">other</field>
6427 <field name="user_type" ref="account.data_account_type_expense"/>
6428 <field name="parent_id" ref="pcg_66"/>
6431 <record id="pcg_665" model="account.account.template">
6432 <field name="name">Escomptes accordés</field>
6433 <field name="code">665</field>
6434 <field name="type">other</field>
6435 <field name="user_type" ref="account.data_account_type_expense"/>
6436 <field name="parent_id" ref="pcg_66"/>
6439 <record id="pcg_666" model="account.account.template">
6440 <field name="name">Pertes de change</field>
6441 <field name="code">666</field>
6442 <field name="type">other</field>
6443 <field name="user_type" ref="account.data_account_type_expense"/>
6444 <field name="parent_id" ref="pcg_66"/>
6447 <record id="pcg_667" model="account.account.template">
6448 <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
6449 <field name="code">667</field>
6450 <field name="type">other</field>
6451 <field name="user_type" ref="account.data_account_type_expense"/>
6452 <field name="note">(contrepartie 767)</field>
6453 <field name="parent_id" ref="pcg_66"/>
6456 <record id="pcg_668" model="account.account.template">
6457 <field name="name">Autres charges financières</field>
6458 <field name="code">668</field>
6459 <field name="type">other</field>
6460 <field name="user_type" ref="account.data_account_type_expense"/>
6461 <field name="parent_id" ref="pcg_66"/>
6464 <record id="pcg_67" model="account.account.template">
6465 <field name="name">Charges exceptionnelles</field>
6466 <field name="code">67</field>
6467 <field name="type">view</field>
6468 <field name="user_type" ref="account.data_account_type_view"/>
6469 <field name="parent_id" ref="pcg_Classe_6"/>
6472 <record id="pcg_671" model="account.account.template">
6473 <field name="name">Charges exceptionnelles sur opérations de gestion</field>
6474 <field name="code">671</field>
6475 <field name="type">view</field>
6476 <field name="user_type" ref="account.data_account_type_view"/>
6477 <field name="parent_id" ref="pcg_67"/>
6480 <record id="pcg_6711" model="account.account.template">
6481 <field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
6482 <field name="code">6711</field>
6483 <field name="type">other</field>
6484 <field name="user_type" ref="account.data_account_type_expense"/>
6485 <field name="parent_id" ref="pcg_671"/>
6488 <record id="pcg_6712" model="account.account.template">
6489 <field name="name">Pénalités, amendes fiscales et pénales </field>
6490 <field name="code">6712</field>
6491 <field name="type">other</field>
6492 <field name="user_type" ref="account.data_account_type_expense"/>
6493 <field name="note">PV code de la route non déductibles</field>
6494 <field name="parent_id" ref="pcg_671"/>
6497 <record id="pcg_6713" model="account.account.template">
6498 <field name="name">Dons, libéralités</field>
6499 <field name="code">6713</field>
6500 <field name="type">other</field>
6501 <field name="user_type" ref="account.data_account_type_expense"/>
6502 <field name="parent_id" ref="pcg_671"/>
6505 <record id="pcg_6714" model="account.account.template">
6506 <field name="name">Créances devenues irrécouvrables dans l'exercice</field>
6507 <field name="code">6714</field>
6508 <field name="type">other</field>
6509 <field name="user_type" ref="account.data_account_type_expense"/>
6510 <field name="parent_id" ref="pcg_671"/>
6513 <record id="pcg_6715" model="account.account.template">
6514 <field name="name">Subventions accordées</field>
6515 <field name="code">6715</field>
6516 <field name="type">other</field>
6517 <field name="user_type" ref="account.data_account_type_expense"/>
6518 <field name="parent_id" ref="pcg_671"/>
6521 <record id="pcg_6717" model="account.account.template">
6522 <field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
6523 <field name="code">6717</field>
6524 <field name="type">other</field>
6525 <field name="user_type" ref="account.data_account_type_expense"/>
6526 <field name="parent_id" ref="pcg_671"/>
6529 <record id="pcg_6718" model="account.account.template">
6530 <field name="name">Autres charges exceptionnelles sur opération de gestion</field>
6531 <field name="code">6718</field>
6532 <field name="type">other</field>
6533 <field name="user_type" ref="account.data_account_type_expense"/>
6534 <field name="parent_id" ref="pcg_671"/>
6537 <record id="pcg_672" model="account.account.template">
6538 <field name="name">Charges sur exercices antérieurs (en cours d'exercice seulement)</field>
6539 <field name="code">672</field>
6540 <field name="type">other</field>
6541 <field name="user_type" ref="account.data_account_type_expense"/>
6542 <field name="parent_id" ref="pcg_67"/>
6545 <record id="pcg_675" model="account.account.template">
6546 <field name="name">Valeurs comptables des éléments d'actif cédés</field>
6547 <field name="code">675</field>
6548 <field name="type">view</field>
6549 <field name="user_type" ref="account.data_account_type_view"/>
6550 <field name="note">Vente d'immobilisation = (Valeur d'origine - amortissements) (contrepartie 775)</field>
6551 <field name="parent_id" ref="pcg_67"/>
6554 <record id="pcg_6751" model="account.account.template">
6555 <field name="name">Immobilisations incorporelles</field>
6556 <field name="code">6751</field>
6557 <field name="type">other</field>
6558 <field name="user_type" ref="account.data_account_type_expense"/>
6559 <field name="parent_id" ref="pcg_675"/>
6562 <record id="pcg_6752" model="account.account.template">
6563 <field name="name">Immobilisations corporelles</field>
6564 <field name="code">6752</field>
6565 <field name="type">other</field>
6566 <field name="user_type" ref="account.data_account_type_expense"/>
6567 <field name="parent_id" ref="pcg_675"/>
6570 <record id="pcg_6756" model="account.account.template">
6571 <field name="name">Immobilisations financières</field>
6572 <field name="code">6756</field>
6573 <field name="type">other</field>
6574 <field name="user_type" ref="account.data_account_type_expense"/>
6575 <field name="parent_id" ref="pcg_675"/>
6578 <record id="pcg_6758" model="account.account.template">
6579 <field name="name">Autres éléments d'actif</field>
6580 <field name="code">6758</field>
6581 <field name="type">other</field>
6582 <field name="user_type" ref="account.data_account_type_expense"/>
6583 <field name="parent_id" ref="pcg_675"/>
6587 <record id="pcg_678" model="account.account.template">
6588 <field name="name">Autres charges exceptionnelles</field>
6589 <field name="code">678</field>
6590 <field name="type">view</field>
6591 <field name="user_type" ref="account.data_account_type_view"/>
6592 <field name="parent_id" ref="pcg_67"/>
6595 <record id="pcg_6781" model="account.account.template">
6596 <field name="name">Malis provenant de clauses d'indexation </field>
6597 <field name="code">6781</field>
6598 <field name="type">other</field>
6599 <field name="user_type" ref="account.data_account_type_expense"/>
6600 <field name="parent_id" ref="pcg_678"/>
6603 <record id="pcg_6782" model="account.account.template">
6604 <field name="name">Lots</field>
6605 <field name="code">6782</field>
6606 <field name="type">other</field>
6607 <field name="user_type" ref="account.data_account_type_expense"/>
6608 <field name="parent_id" ref="pcg_678"/>
6611 <record id="pcg_6783" model="account.account.template">
6612 <field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
6613 <field name="code">6783</field>
6614 <field name="type">other</field>
6615 <field name="user_type" ref="account.data_account_type_expense"/>
6616 <field name="parent_id" ref="pcg_678"/>
6619 <record id="pcg_6788" model="account.account.template">
6620 <field name="name">Charges exceptionnelles diverses</field>
6621 <field name="code">6788</field>
6622 <field name="type">other</field>
6623 <field name="user_type" ref="account.data_account_type_expense"/>
6624 <field name="parent_id" ref="pcg_678"/>
6627 <record id="pcg_68" model="account.account.template">
6628 <field name="name">Dotations aux amortissements, dépréciations et provisions</field>
6629 <field name="code">68</field>
6630 <field name="type">view</field>
6631 <field name="user_type" ref="account.data_account_type_view"/>
6632 <field name="parent_id" ref="pcg_Classe_6"/>
6635 <record id="pcg_681" model="account.account.template">
6636 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges d'exploitation</field>
6637 <field name="code">681</field>
6638 <field name="type">view</field>
6639 <field name="user_type" ref="account.data_account_type_view"/>
6640 <field name="parent_id" ref="pcg_68"/>
6643 <record id="pcg_6811" model="account.account.template">
6644 <field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles </field>
6645 <field name="code">6811</field>
6646 <field name="type">view</field>
6647 <field name="user_type" ref="account.data_account_type_view"/>
6648 <field name="parent_id" ref="pcg_681"/>
6651 <record id="pcg_68111" model="account.account.template">
6652 <field name="name">Immobilisations incorporelles</field>
6653 <field name="code">68111</field>
6654 <field name="type">other</field>
6655 <field name="user_type" ref="account.data_account_type_expense"/>
6656 <field name="parent_id" ref="pcg_6811"/>
6659 <record id="pcg_68112" model="account.account.template">
6660 <field name="name">Immobilisations corporelles</field>
6661 <field name="code">68112</field>
6662 <field name="type">other</field>
6663 <field name="user_type" ref="account.data_account_type_expense"/>
6664 <field name="parent_id" ref="pcg_6811"/>
6667 <record id="pcg_6812" model="account.account.template">
6668 <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
6669 <field name="code">6812</field>
6670 <field name="type">other</field>
6671 <field name="user_type" ref="account.data_account_type_expense"/>
6672 <field name="parent_id" ref="pcg_681"/>
6675 <record id="pcg_6815" model="account.account.template">
6676 <field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
6677 <field name="code">6815</field>
6678 <field name="type">other</field>
6679 <field name="user_type" ref="account.data_account_type_expense"/>
6680 <field name="parent_id" ref="pcg_681"/>
6683 <record id="pcg_6816" model="account.account.template">
6684 <field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
6685 <field name="code">6816</field>
6686 <field name="type">view</field>
6687 <field name="user_type" ref="account.data_account_type_view"/>
6688 <field name="parent_id" ref="pcg_681"/>
6691 <record id="pcg_68161" model="account.account.template">
6692 <field name="name">Immobilisations incorporelles</field>
6693 <field name="code">68161</field>
6694 <field name="type">other</field>
6695 <field name="user_type" ref="account.data_account_type_expense"/>
6696 <field name="parent_id" ref="pcg_6816"/>
6699 <record id="pcg_68162" model="account.account.template">
6700 <field name="name">Immobilisations corporelles</field>
6701 <field name="code">68162</field>
6702 <field name="type">other</field>
6703 <field name="user_type" ref="account.data_account_type_expense"/>
6704 <field name="parent_id" ref="pcg_6816"/>
6707 <record id="pcg_6817" model="account.account.template">
6708 <field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
6709 <field name="code">6817</field>
6710 <field name="type">view</field>
6711 <field name="user_type" ref="account.data_account_type_view"/>
6712 <field name="parent_id" ref="pcg_681"/>
6715 <record id="pcg_68173" model="account.account.template">
6716 <field name="name">Stocks et en-cours</field>
6717 <field name="code">68173</field>
6718 <field name="type">other</field>
6719 <field name="user_type" ref="account.data_account_type_expense"/>
6720 <field name="parent_id" ref="pcg_6817"/>
6723 <record id="pcg_68174" model="account.account.template">
6724 <field name="name">Créances</field>
6725 <field name="code">68174</field>
6726 <field name="type">other</field>
6727 <field name="user_type" ref="account.data_account_type_expense"/>
6728 <field name="parent_id" ref="pcg_6817"/>
6731 <record id="pcg_686" model="account.account.template">
6732 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges financières</field>
6733 <field name="code">686</field>
6734 <field name="type">view</field>
6735 <field name="user_type" ref="account.data_account_type_view"/>
6736 <field name="parent_id" ref="pcg_68"/>
6739 <record id="pcg_6861" model="account.account.template">
6740 <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
6741 <field name="code">6861</field>
6742 <field name="type">other</field>
6743 <field name="user_type" ref="account.data_account_type_expense"/>
6744 <field name="parent_id" ref="pcg_686"/>
6747 <record id="pcg_6865" model="account.account.template">
6748 <field name="name">Dotations aux provisions pour risques et charges financiers</field>
6749 <field name="code">6865</field>
6750 <field name="type">other</field>
6751 <field name="user_type" ref="account.data_account_type_expense"/>
6752 <field name="parent_id" ref="pcg_686"/>
6755 <record id="pcg_6866" model="account.account.template">
6756 <field name="name">Dotations aux dépréciation des éléments financiers</field>
6757 <field name="code">6866</field>
6758 <field name="type">view</field>
6759 <field name="user_type" ref="account.data_account_type_view"/>
6760 <field name="parent_id" ref="pcg_686"/>
6763 <record id="pcg_68662" model="account.account.template">
6764 <field name="name">Immobilisations financières</field>
6765 <field name="code">68662</field>
6766 <field name="type">other</field>
6767 <field name="user_type" ref="account.data_account_type_expense"/>
6768 <field name="parent_id" ref="pcg_6866"/>
6771 <record id="pcg_68665" model="account.account.template">
6772 <field name="name">Valeurs mobilières de placement</field>
6773 <field name="code">68665</field>
6774 <field name="type">other</field>
6775 <field name="user_type" ref="account.data_account_type_expense"/>
6776 <field name="parent_id" ref="pcg_6866"/>
6779 <record id="pcg_6868" model="account.account.template">
6780 <field name="name">Autres dotations</field>
6781 <field name="code">6868</field>
6782 <field name="type">other</field>
6783 <field name="user_type" ref="account.data_account_type_expense"/>
6784 <field name="parent_id" ref="pcg_686"/>
6787 <record id="pcg_687" model="account.account.template">
6788 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges exceptionnelles</field>
6789 <field name="code">687</field>
6790 <field name="type">view</field>
6791 <field name="user_type" ref="account.data_account_type_view"/>
6792 <field name="parent_id" ref="pcg_68"/>
6795 <record id="pcg_6871" model="account.account.template">
6796 <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
6797 <field name="code">6871</field>
6798 <field name="type">other</field>
6799 <field name="user_type" ref="account.data_account_type_expense"/>
6800 <field name="parent_id" ref="pcg_687"/>
6803 <record id="pcg_6872" model="account.account.template">
6804 <field name="name">Dotations aux provisions réglementées (immobilisations)</field>
6805 <field name="code">6872</field>
6806 <field name="type">view</field>
6807 <field name="user_type" ref="account.data_account_type_view"/>
6808 <field name="parent_id" ref="pcg_687"/>
6811 <record id="pcg_68725" model="account.account.template">
6812 <field name="name">Amortissements dérogatoires</field>
6813 <field name="code">68725</field>
6814 <field name="type">other</field>
6815 <field name="user_type" ref="account.data_account_type_expense"/>
6816 <field name="parent_id" ref="pcg_6872"/>
6819 <record id="pcg_6873" model="account.account.template">
6820 <field name="name">Dotations aux provisions réglementées (stocks)</field>
6821 <field name="code">6873</field>
6822 <field name="type">other</field>
6823 <field name="user_type" ref="account.data_account_type_expense"/>
6824 <field name="parent_id" ref="pcg_687"/>
6827 <record id="pcg_6874" model="account.account.template">
6828 <field name="name">Dotations aux autres provisions réglementées</field>
6829 <field name="code">6874</field>
6830 <field name="type">other</field>
6831 <field name="user_type" ref="account.data_account_type_expense"/>
6832 <field name="parent_id" ref="pcg_687"/>
6835 <record id="pcg_6875" model="account.account.template">
6836 <field name="name">Dotations aux provisions exceptionnelles</field>
6837 <field name="code">6875</field>
6838 <field name="type">other</field>
6839 <field name="user_type" ref="account.data_account_type_expense"/>
6840 <field name="parent_id" ref="pcg_687"/>
6843 <record id="pcg_6876" model="account.account.template">
6844 <field name="name">Dotations aux dépréciations exceptionnelles</field>
6845 <field name="code">6876</field>
6846 <field name="type">other</field>
6847 <field name="user_type" ref="account.data_account_type_expense"/>
6848 <field name="parent_id" ref="pcg_687"/>
6851 <record id="pcg_69" model="account.account.template">
6852 <field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
6853 <field name="code">69</field>
6854 <field name="type">view</field>
6855 <field name="user_type" ref="account.data_account_type_view"/>
6856 <field name="parent_id" ref="pcg_Classe_6"/>
6859 <record id="pcg_691" model="account.account.template">
6860 <field name="name">Participation des salariés aux résultats</field>
6861 <field name="code">691</field>
6862 <field name="type">other</field>
6863 <field name="user_type" ref="account.data_account_type_expense"/>
6864 <field name="parent_id" ref="pcg_69"/>
6867 <record id="pcg_695" model="account.account.template">
6868 <field name="name">Impôts sur les bénéfices</field>
6869 <field name="code">695</field>
6870 <field name="type">view</field>
6871 <field name="user_type" ref="account.data_account_type_view"/>
6872 <field name="parent_id" ref="pcg_69"/>
6875 <record id="pcg_6951" model="account.account.template">
6876 <field name="name">Impôts dus en France</field>
6877 <field name="code">6951</field>
6878 <field name="type">other</field>
6879 <field name="user_type" ref="account.data_account_type_expense"/>
6880 <field name="parent_id" ref="pcg_695"/>
6883 <record id="pcg_6952" model="account.account.template">
6884 <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
6885 <field name="code">6952</field>
6886 <field name="type">other</field>
6887 <field name="user_type" ref="account.data_account_type_expense"/>
6888 <field name="parent_id" ref="pcg_695"/>
6891 <record id="pcg_6954" model="account.account.template">
6892 <field name="name">Impôts dus à l'étranger</field>
6893 <field name="code">6954</field>
6894 <field name="type">other</field>
6895 <field name="user_type" ref="account.data_account_type_expense"/>
6896 <field name="parent_id" ref="pcg_695"/>
6899 <record id="pcg_696" model="account.account.template">
6900 <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
6901 <field name="code">696</field>
6902 <field name="type">other</field>
6903 <field name="user_type" ref="account.data_account_type_expense"/>
6904 <field name="parent_id" ref="pcg_69"/>
6907 <record id="pcg_697" model="account.account.template">
6908 <field name="name">Imposition forfaitaire annuelle des sociétés</field>
6909 <field name="code">697</field>
6910 <field name="type">other</field>
6911 <field name="user_type" ref="account.data_account_type_expense"/>
6912 <field name="parent_id" ref="pcg_69"/>
6915 <record id="pcg_698" model="account.account.template">
6916 <field name="name">Intégration fiscale</field>
6917 <field name="code">698</field>
6918 <field name="type">view</field>
6919 <field name="user_type" ref="account.data_account_type_view"/>
6920 <field name="parent_id" ref="pcg_69"/>
6923 <record id="pcg_6981" model="account.account.template">
6924 <field name="name">Intégration fiscale - Charges</field>
6925 <field name="code">6981</field>
6926 <field name="type">other</field>
6927 <field name="user_type" ref="account.data_account_type_expense"/>
6928 <field name="parent_id" ref="pcg_698"/>
6931 <record id="pcg_6989" model="account.account.template">
6932 <field name="name">Intégration fiscale - Produits</field>
6933 <field name="code">6989</field>
6934 <field name="type">other</field>
6935 <field name="user_type" ref="account.data_account_type_expense"/>
6936 <field name="parent_id" ref="pcg_698"/>
6939 <record id="pcg_699" model="account.account.template">
6940 <field name="name">Produits, Reports en arrière des déficits</field>
6941 <field name="code">699</field>
6942 <field name="type">other</field>
6943 <field name="user_type" ref="account.data_account_type_expense"/>
6944 <field name="parent_id" ref="pcg_69"/>
6947 <record id="pcg_Classe_7" model="account.account.template">
6948 <field name="name">Comptes de produits</field>
6949 <field name="code">Classe 7</field>
6950 <field name="type">view</field>
6951 <field name="user_type" ref="account.data_account_type_view"/>
6952 <field name="parent_id" ref="pcg_Classes_6_et_7"/>
6955 <record id="pcg_70" model="account.account.template">
6956 <field name="name">Ventes de produits fabriqués - Prestations de service - Marchandises</field>
6957 <field name="code">70</field>
6958 <field name="type">view</field>
6959 <field name="user_type" ref="account.data_account_type_view"/>
6960 <field name="parent_id" ref="pcg_Classe_7"/>
6963 <record id="pcg_701" model="account.account.template">
6964 <field name="name">Ventes de produits finis</field>
6965 <field name="code">701</field>
6966 <field name="type">view</field>
6967 <field name="user_type" ref="account.data_account_type_view"/>
6968 <field name="parent_id" ref="pcg_70"/>
6971 <record id="pcg_7011" model="account.account.template">
6972 <field name="name">Produits finis (ou groupe) A</field>
6973 <field name="code">7011</field>
6974 <field name="type">other</field>
6975 <field name="user_type" ref="account.data_account_type_income"/>
6976 <field name="parent_id" ref="pcg_701"/>
6980 <record id="pcg_7012" model="account.account.template">
6981 <field name="name">Produits finis (ou groupe) B</field>
6982 <field name="code">7012</field>
6983 <field name="type">other</field>
6984 <field name="user_type" ref="account.data_account_type_income"/>
6985 <field name="parent_id" ref="pcg_701"/>
6988 <record id="pcg_702" model="account.account.template">
6989 <field name="name">Ventes de produits intermédiaires</field>
6990 <field name="code">702</field>
6991 <field name="type">other</field>
6992 <field name="user_type" ref="account.data_account_type_income"/>
6993 <field name="parent_id" ref="pcg_70"/>
6996 <record id="pcg_703" model="account.account.template">
6997 <field name="name">Ventes de produits résiduels</field>
6998 <field name="code">703</field>
6999 <field name="type">other</field>
7000 <field name="user_type" ref="account.data_account_type_income"/>
7001 <field name="parent_id" ref="pcg_70"/>
7004 <record id="pcg_704" model="account.account.template">
7005 <field name="name">Travaux</field>
7006 <field name="code">704</field>
7007 <field name="type">view</field>
7008 <field name="user_type" ref="account.data_account_type_view"/>
7009 <field name="parent_id" ref="pcg_70"/>
7012 <record id="pcg_7041" model="account.account.template">
7013 <field name="name">Travaux de catégorie (ou activité) A</field>
7014 <field name="code">7041</field>
7015 <field name="type">other</field>
7016 <field name="user_type" ref="account.data_account_type_income"/>
7017 <field name="parent_id" ref="pcg_704"/>
7020 <record id="pcg_7042" model="account.account.template">
7021 <field name="name">Travaux de catégorie (ou activité) B</field>
7022 <field name="code">7042</field>
7023 <field name="type">other</field>
7024 <field name="user_type" ref="account.data_account_type_income"/>
7025 <field name="parent_id" ref="pcg_704"/>
7028 <record id="pcg_705" model="account.account.template">
7029 <field name="name">Études</field>
7030 <field name="code">705</field>
7031 <field name="type">other</field>
7032 <field name="user_type" ref="account.data_account_type_income"/>
7033 <field name="parent_id" ref="pcg_70"/>
7036 <record id="pcg_706" model="account.account.template">
7037 <field name="name">Prestations de services</field>
7038 <field name="code">706</field>
7039 <field name="type">other</field>
7040 <field name="user_type" ref="account.data_account_type_income"/>
7041 <field name="parent_id" ref="pcg_70"/>
7044 <record id="fr_pcg_sale" model="account.account.template">
7045 <field name="name">Ventes de marchandises</field>
7046 <field name="code">707</field>
7047 <field name="type">view</field>
7048 <field name="user_type" ref="account.data_account_type_view"/>
7049 <field name="note">707-607 = marge commerciale (contrepartie 607)</field>
7050 <field name="parent_id" ref="pcg_70"/>
7053 <record id="pcg_7071" model="account.account.template">
7054 <field name="name">Marchandises (ou groupe) A</field>
7055 <field name="code">7071</field>
7056 <field name="type">other</field>
7057 <field name="user_type" ref="account.data_account_type_income"/>
7058 <field name="parent_id" ref="fr_pcg_sale"/>
7061 <record id="pcg_7072" model="account.account.template">
7062 <field name="name">Marchandises (ou groupe) B</field>
7063 <field name="code">7072</field>
7064 <field name="type">other</field>
7065 <field name="user_type" ref="account.data_account_type_income"/>
7066 <field name="parent_id" ref="fr_pcg_sale"/>
7069 <record id="pcg_7073" model="account.account.template">
7070 <field name="name">Marchandises à l'exportation</field>
7071 <field name="code">7073</field>
7072 <field name="type">other</field>
7073 <field name="user_type" ref="account.data_account_type_income"/>
7074 <field name="parent_id" ref="fr_pcg_sale"/>
7077 <record id="pcg_708" model="account.account.template">
7078 <field name="name">Produits des activités annexes</field>
7079 <field name="code">708</field>
7080 <field name="type">view</field>
7081 <field name="user_type" ref="account.data_account_type_view"/>
7082 <field name="note">Activité accessoire ou occasionnelle</field>
7083 <field name="parent_id" ref="pcg_70"/>
7086 <record id="pcg_7081" model="account.account.template">
7087 <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
7088 <field name="code">7081</field>
7089 <field name="type">other</field>
7090 <field name="user_type" ref="account.data_account_type_income"/>
7091 <field name="parent_id" ref="pcg_708"/>
7094 <record id="pcg_7082" model="account.account.template">
7095 <field name="name">Commissions et courtages</field>
7096 <field name="code">7082</field>
7097 <field name="type">other</field>
7098 <field name="user_type" ref="account.data_account_type_income"/>
7099 <field name="parent_id" ref="pcg_708"/>
7102 <record id="pcg_7083" model="account.account.template">
7103 <field name="name">Locations diverses</field>
7104 <field name="code">7083</field>
7105 <field name="type">other</field>
7106 <field name="user_type" ref="account.data_account_type_income"/>
7107 <field name="parent_id" ref="pcg_708"/>
7110 <record id="pcg_7084" model="account.account.template">
7111 <field name="name">Mise à disposition de personnel facturée </field>
7112 <field name="code">7084</field>
7113 <field name="type">other</field>
7114 <field name="user_type" ref="account.data_account_type_income"/>
7115 <field name="parent_id" ref="pcg_708"/>
7118 <record id="pcg_7085" model="account.account.template">
7119 <field name="name">Ports et frais accessoires facturés</field>
7120 <field name="code">7085</field>
7121 <field name="type">other</field>
7122 <field name="user_type" ref="account.data_account_type_income"/>
7123 <field name="parent_id" ref="pcg_708"/>
7126 <record id="pcg_7086" model="account.account.template">
7127 <field name="name">Bonis sur reprises d'emballages consignés</field>
7128 <field name="code">7086</field>
7129 <field name="type">other</field>
7130 <field name="user_type" ref="account.data_account_type_income"/>
7131 <field name="parent_id" ref="pcg_708"/>
7134 <record id="pcg_7087" model="account.account.template">
7135 <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
7136 <field name="code">7087</field>
7137 <field name="type">other</field>
7138 <field name="user_type" ref="account.data_account_type_income"/>
7139 <field name="parent_id" ref="pcg_708"/>
7142 <record id="pcg_7088" model="account.account.template">
7143 <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements...)</field>
7144 <field name="code">7088</field>
7145 <field name="type">other</field>
7146 <field name="user_type" ref="account.data_account_type_income"/>
7147 <field name="parent_id" ref="pcg_708"/>
7150 <record id="pcg_709" model="account.account.template">
7151 <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
7152 <field name="code">709</field>
7153 <field name="type">view</field>
7154 <field name="user_type" ref="account.data_account_type_view"/>
7155 <field name="parent_id" ref="pcg_70"/>
7158 <record id="pcg_7091" model="account.account.template">
7159 <field name="name">- sur ventes de produits finis</field>
7160 <field name="code">7091</field>
7161 <field name="type">other</field>
7162 <field name="user_type" ref="account.data_account_type_income"/>
7163 <field name="parent_id" ref="pcg_709"/>
7166 <record id="pcg_7092" model="account.account.template">
7167 <field name="name">- sur ventes de produits intermédiaires </field>
7168 <field name="code">7092</field>
7169 <field name="type">other</field>
7170 <field name="user_type" ref="account.data_account_type_income"/>
7171 <field name="parent_id" ref="pcg_709"/>
7174 <record id="pcg_7094" model="account.account.template">
7175 <field name="name">- sur travaux</field>
7176 <field name="code">7094</field>
7177 <field name="type">other</field>
7178 <field name="user_type" ref="account.data_account_type_income"/>
7179 <field name="parent_id" ref="pcg_709"/>
7182 <record id="pcg_7095" model="account.account.template">
7183 <field name="name">- sur études</field>
7184 <field name="code">7095</field>
7185 <field name="type">other</field>
7186 <field name="user_type" ref="account.data_account_type_income"/>
7187 <field name="parent_id" ref="pcg_709"/>
7190 <record id="pcg_7096" model="account.account.template">
7191 <field name="name">- sur prestations de services</field>
7192 <field name="code">7096</field>
7193 <field name="type">other</field>
7194 <field name="user_type" ref="account.data_account_type_income"/>
7195 <field name="parent_id" ref="pcg_709"/>
7198 <record id="pcg_7097" model="account.account.template">
7199 <field name="name">- sur ventes de marchandises</field>
7200 <field name="code">7097</field>
7201 <field name="type">other</field>
7202 <field name="user_type" ref="account.data_account_type_income"/>
7203 <field name="parent_id" ref="pcg_709"/>
7206 <record id="pcg_7098" model="account.account.template">
7207 <field name="name">- sur produits des activités annexes</field>
7208 <field name="code">7098</field>
7209 <field name="type">other</field>
7210 <field name="user_type" ref="account.data_account_type_income"/>
7211 <field name="parent_id" ref="pcg_709"/>
7214 <record id="pcg_71" model="account.account.template">
7215 <field name="name">Production stockée (ou déstockage)</field>
7216 <field name="code">71</field>
7217 <field name="type">view</field>
7218 <field name="user_type" ref="account.data_account_type_view"/>
7219 <field name="parent_id" ref="pcg_Classe_7"/>
7222 <record id="pcg_713" model="account.account.template">
7223 <field name="name">Variation des stocks (en-cours de production, produits)</field>
7224 <field name="code">713</field>
7225 <field name="type">view</field>
7226 <field name="user_type" ref="account.data_account_type_view"/>
7227 <field name="parent_id" ref="pcg_71"/>
7230 <record id="pcg_7133" model="account.account.template">
7231 <field name="name">Variation des en-cours de production de biens</field>
7232 <field name="code">7133</field>
7233 <field name="type">view</field>
7234 <field name="user_type" ref="account.data_account_type_view"/>
7235 <field name="parent_id" ref="pcg_713"/>
7238 <record id="pcg_71331" model="account.account.template">
7239 <field name="name">Produits en cours</field>
7240 <field name="code">71331</field>
7241 <field name="type">other</field>
7242 <field name="user_type" ref="account.data_account_type_income"/>
7243 <field name="parent_id" ref="pcg_7133"/>
7246 <record id="pcg_71335" model="account.account.template">
7247 <field name="name">Travaux en cours</field>
7248 <field name="code">71335</field>
7249 <field name="type">other</field>
7250 <field name="user_type" ref="account.data_account_type_income"/>
7251 <field name="parent_id" ref="pcg_7133"/>
7254 <record id="pcg_7134" model="account.account.template">
7255 <field name="name">Variation des en-cours de production de services</field>
7256 <field name="code">7134</field>
7257 <field name="type">view</field>
7258 <field name="user_type" ref="account.data_account_type_view"/>
7259 <field name="parent_id" ref="pcg_713"/>
7262 <record id="pcg_71341" model="account.account.template">
7263 <field name="name">Études en cours</field>
7264 <field name="code">71341</field>
7265 <field name="type">other</field>
7266 <field name="user_type" ref="account.data_account_type_income"/>
7267 <field name="parent_id" ref="pcg_7134"/>
7270 <record id="pcg_71345" model="account.account.template">
7271 <field name="name">Prestations de services en cours</field>
7272 <field name="code">71345</field>
7273 <field name="type">other</field>
7274 <field name="user_type" ref="account.data_account_type_income"/>
7275 <field name="parent_id" ref="pcg_7134"/>
7278 <record id="pcg_7135" model="account.account.template">
7279 <field name="name">Variation des stocks de produits</field>
7280 <field name="code">7135</field>
7281 <field name="type">view</field>
7282 <field name="user_type" ref="account.data_account_type_view"/>
7283 <field name="parent_id" ref="pcg_713"/>
7286 <record id="pcg_71351" model="account.account.template">
7287 <field name="name">Produits intermédiaires </field>
7288 <field name="code">71351</field>
7289 <field name="type">other</field>
7290 <field name="user_type" ref="account.data_account_type_income"/>
7291 <field name="parent_id" ref="pcg_7135"/>
7294 <record id="pcg_71355" model="account.account.template">
7295 <field name="name">Produits finis</field>
7296 <field name="code">71355</field>
7297 <field name="type">other</field>
7298 <field name="user_type" ref="account.data_account_type_income"/>
7299 <field name="parent_id" ref="pcg_7135"/>
7302 <record id="pcg_71358" model="account.account.template">
7303 <field name="name">Produits résiduels</field>
7304 <field name="code">71358</field>
7305 <field name="type">other</field>
7306 <field name="user_type" ref="account.data_account_type_income"/>
7307 <field name="parent_id" ref="pcg_7135"/>
7310 <record id="pcg_72" model="account.account.template">
7311 <field name="name">Production immobilisée</field>
7312 <field name="code">72</field>
7313 <field name="type">view</field>
7314 <field name="user_type" ref="account.data_account_type_view"/>
7315 <field name="parent_id" ref="pcg_Classe_7"/>
7318 <record id="pcg_721" model="account.account.template">
7319 <field name="name">Immobilisations incorporelles </field>
7320 <field name="code">721</field>
7321 <field name="type">other</field>
7322 <field name="user_type" ref="account.data_account_type_income"/>
7323 <field name="parent_id" ref="pcg_72"/>
7326 <record id="pcg_722" model="account.account.template">
7327 <field name="name">Immobilisations corporelles</field>
7328 <field name="code">722</field>
7329 <field name="type">other</field>
7330 <field name="user_type" ref="account.data_account_type_income"/>
7331 <field name="parent_id" ref="pcg_72"/>
7334 <record id="pcg_74" model="account.account.template">
7335 <field name="name">Subventions d'exploitation</field>
7336 <field name="code">74</field>
7337 <field name="type">view</field>
7338 <field name="user_type" ref="account.data_account_type_view"/>
7339 <field name="parent_id" ref="pcg_Classe_7"/>
7342 <record id="pcg_75" model="account.account.template">
7343 <field name="name">Autres produits de gestion courante</field>
7344 <field name="code">75</field>
7345 <field name="type">view</field>
7346 <field name="user_type" ref="account.data_account_type_view"/>
7347 <field name="parent_id" ref="pcg_Classe_7"/>
7350 <record id="pcg_751" model="account.account.template">
7351 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
7352 <field name="code">751</field>
7353 <field name="type">view</field>
7354 <field name="user_type" ref="account.data_account_type_view"/>
7355 <field name="parent_id" ref="pcg_75"/>
7358 <record id="pcg_7511" model="account.account.template">
7359 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels </field>
7360 <field name="code">7511</field>
7361 <field name="type">other</field>
7362 <field name="user_type" ref="account.data_account_type_income"/>
7363 <field name="parent_id" ref="pcg_751"/>
7366 <record id="pcg_7516" model="account.account.template">
7367 <field name="name">Droits d'auteur et de reproduction</field>
7368 <field name="code">7516</field>
7369 <field name="type">other</field>
7370 <field name="user_type" ref="account.data_account_type_income"/>
7371 <field name="parent_id" ref="pcg_751"/>
7374 <record id="pcg_7518" model="account.account.template">
7375 <field name="name">Autres droits et valeurs similaires</field>
7376 <field name="code">7518</field>
7377 <field name="type">other</field>
7378 <field name="user_type" ref="account.data_account_type_income"/>
7379 <field name="parent_id" ref="pcg_751"/>
7382 <record id="pcg_752" model="account.account.template">
7383 <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
7384 <field name="code">752</field>
7385 <field name="type">other</field>
7386 <field name="user_type" ref="account.data_account_type_income"/>
7387 <field name="parent_id" ref="pcg_75"/>
7390 <record id="pcg_753" model="account.account.template">
7391 <field name="name">Jetons de présence et rémunérations d'administrateurs, gérants..</field>
7392 <field name="code">753</field>
7393 <field name="type">other</field>
7394 <field name="user_type" ref="account.data_account_type_income"/>
7395 <field name="parent_id" ref="pcg_75"/>
7398 <record id="pcg_754" model="account.account.template">
7399 <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
7400 <field name="code">754</field>
7401 <field name="type">other</field>
7402 <field name="user_type" ref="account.data_account_type_income"/>
7403 <field name="parent_id" ref="pcg_75"/>
7406 <record id="pcg_755" model="account.account.template">
7407 <field name="name">Quotes-parts de résultats sur opérations faites en commun</field>
7408 <field name="code">755</field>
7409 <field name="type">view</field>
7410 <field name="user_type" ref="account.data_account_type_view"/>
7411 <field name="parent_id" ref="pcg_75"/>
7414 <record id="pcg_7551" model="account.account.template">
7415 <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
7416 <field name="code">7551</field>
7417 <field name="type">other</field>
7418 <field name="user_type" ref="account.data_account_type_income"/>
7419 <field name="parent_id" ref="pcg_755"/>
7422 <record id="pcg_7555" model="account.account.template">
7423 <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
7424 <field name="code">7555</field>
7425 <field name="type">other</field>
7426 <field name="user_type" ref="account.data_account_type_income"/>
7427 <field name="parent_id" ref="pcg_755"/>
7430 <record id="pcg_758" model="account.account.template">
7431 <field name="name">Produits divers de gestion courante</field>
7432 <field name="code">758</field>
7433 <field name="type">other</field>
7434 <field name="user_type" ref="account.data_account_type_income"/>
7435 <field name="parent_id" ref="pcg_75"/>
7438 <record id="pcg_76" model="account.account.template">
7439 <field name="name">Produits financiers</field>
7440 <field name="code">76</field>
7441 <field name="type">view</field>
7442 <field name="user_type" ref="account.data_account_type_view"/>
7443 <field name="note">Intérêts sur comptes rémunérés (SICAV....)</field>
7444 <field name="parent_id" ref="pcg_Classe_7"/>
7447 <record id="pcg_761" model="account.account.template">
7448 <field name="name">Produits de participations</field>
7449 <field name="code">761</field>
7450 <field name="type">view</field>
7451 <field name="user_type" ref="account.data_account_type_view"/>
7452 <field name="parent_id" ref="pcg_76"/>
7455 <record id="pcg_7611" model="account.account.template">
7456 <field name="name">Revenus des titres de participation</field>
7457 <field name="code">7611</field>
7458 <field name="type">other</field>
7459 <field name="user_type" ref="account.data_account_type_income"/>
7460 <field name="parent_id" ref="pcg_761"/>
7463 <record id="pcg_7616" model="account.account.template">
7464 <field name="name">Revenus sur autres formes de participation </field>
7465 <field name="code">7616</field>
7466 <field name="type">other</field>
7467 <field name="user_type" ref="account.data_account_type_income"/>
7468 <field name="parent_id" ref="pcg_761"/>
7471 <record id="pcg_7617" model="account.account.template">
7472 <field name="name">Revenus des créances rattachées à des participations</field>
7473 <field name="code">7617</field>
7474 <field name="type">other</field>
7475 <field name="user_type" ref="account.data_account_type_income"/>
7476 <field name="parent_id" ref="pcg_761"/>
7479 <record id="pcg_762" model="account.account.template">
7480 <field name="name">Produits des autres immobilisations financières</field>
7481 <field name="code">762</field>
7482 <field name="type">view</field>
7483 <field name="user_type" ref="account.data_account_type_view"/>
7484 <field name="parent_id" ref="pcg_76"/>
7487 <record id="pcg_7621" model="account.account.template">
7488 <field name="name">Revenus des titres immobilisés</field>
7489 <field name="code">7621</field>
7490 <field name="type">other</field>
7491 <field name="user_type" ref="account.data_account_type_income"/>
7492 <field name="parent_id" ref="pcg_762"/>
7495 <record id="pcg_7626" model="account.account.template">
7496 <field name="name">Revenus des prêts</field>
7497 <field name="code">7626</field>
7498 <field name="type">other</field>
7499 <field name="user_type" ref="account.data_account_type_income"/>
7500 <field name="parent_id" ref="pcg_762"/>
7503 <record id="pcg_7627" model="account.account.template">
7504 <field name="name">Revenus des créances immobilisées</field>
7505 <field name="code">7627</field>
7506 <field name="type">other</field>
7507 <field name="user_type" ref="account.data_account_type_income"/>
7508 <field name="parent_id" ref="pcg_762"/>
7511 <record id="pcg_763" model="account.account.template">
7512 <field name="name">Revenus des autres créances</field>
7513 <field name="code">763</field>
7514 <field name="type">view</field>
7515 <field name="user_type" ref="account.data_account_type_view"/>
7516 <field name="parent_id" ref="pcg_76"/>
7519 <record id="pcg_7631" model="account.account.template">
7520 <field name="name">Revenus des créances commerciales </field>
7521 <field name="code">7631</field>
7522 <field name="type">other</field>
7523 <field name="user_type" ref="account.data_account_type_income"/>
7524 <field name="parent_id" ref="pcg_763"/>
7527 <record id="pcg_7638" model="account.account.template">
7528 <field name="name">Revenus des créances diverses</field>
7529 <field name="code">7638</field>
7530 <field name="type">other</field>
7531 <field name="user_type" ref="account.data_account_type_income"/>
7532 <field name="parent_id" ref="pcg_763"/>
7535 <record id="pcg_764" model="account.account.template">
7536 <field name="name">Revenus des valeurs mobilières de placement</field>
7537 <field name="code">764</field>
7538 <field name="type">other</field>
7539 <field name="user_type" ref="account.data_account_type_income"/>
7540 <field name="parent_id" ref="pcg_76"/>
7543 <record id="pcg_765" model="account.account.template">
7544 <field name="name">Escomptes obtenus</field>
7545 <field name="code">765</field>
7546 <field name="type">other</field>
7547 <field name="user_type" ref="account.data_account_type_income"/>
7548 <field name="parent_id" ref="pcg_76"/>
7551 <record id="pcg_766" model="account.account.template">
7552 <field name="name">Gains de change</field>
7553 <field name="code">766</field>
7554 <field name="type">other</field>
7555 <field name="user_type" ref="account.data_account_type_income"/>
7556 <field name="parent_id" ref="pcg_76"/>
7559 <record id="pcg_767" model="account.account.template">
7560 <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
7561 <field name="code">767</field>
7562 <field name="type">other</field>
7563 <field name="user_type" ref="account.data_account_type_income"/>
7564 <field name="note">(contrepartie 667)</field>
7565 <field name="parent_id" ref="pcg_76"/>
7568 <record id="pcg_768" model="account.account.template">
7569 <field name="name">Autres produits financiers</field>
7570 <field name="code">768</field>
7571 <field name="type">other</field>
7572 <field name="user_type" ref="account.data_account_type_income"/>
7573 <field name="parent_id" ref="pcg_76"/>
7576 <record id="pcg_77" model="account.account.template">
7577 <field name="name">Produits exceptionnels</field>
7578 <field name="code">77</field>
7579 <field name="type">view</field>
7580 <field name="user_type" ref="account.data_account_type_view"/>
7581 <field name="parent_id" ref="pcg_Classe_7"/>
7584 <record id="pcg_771" model="account.account.template">
7585 <field name="name">Produits exceptionnels sur opérations de gestion</field>
7586 <field name="code">771</field>
7587 <field name="type">view</field>
7588 <field name="user_type" ref="account.data_account_type_view"/>
7589 <field name="note">Écarts d'arrondis</field>
7590 <field name="parent_id" ref="pcg_77"/>
7593 <record id="pcg_7711" model="account.account.template">
7594 <field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
7595 <field name="code">7711</field>
7596 <field name="type">other</field>
7597 <field name="user_type" ref="account.data_account_type_income"/>
7598 <field name="parent_id" ref="pcg_771"/>
7601 <record id="pcg_7713" model="account.account.template">
7602 <field name="name">Libéralités reçues</field>
7603 <field name="code">7713</field>
7604 <field name="type">other</field>
7605 <field name="user_type" ref="account.data_account_type_income"/>
7606 <field name="parent_id" ref="pcg_771"/>
7609 <record id="pcg_7714" model="account.account.template">
7610 <field name="name">Rentrées sur créances amorties</field>
7611 <field name="code">7714</field>
7612 <field name="type">other</field>
7613 <field name="user_type" ref="account.data_account_type_income"/>
7614 <field name="parent_id" ref="pcg_771"/>
7617 <record id="pcg_7715" model="account.account.template">
7618 <field name="name">Subventions d'équilibre</field>
7619 <field name="code">7715</field>
7620 <field name="type">other</field>
7621 <field name="user_type" ref="account.data_account_type_income"/>
7622 <field name="parent_id" ref="pcg_771"/>
7625 <record id="pcg_7717" model="account.account.template">
7626 <field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
7627 <field name="code">7717</field>
7628 <field name="type">other</field>
7629 <field name="user_type" ref="account.data_account_type_income"/>
7630 <field name="parent_id" ref="pcg_771"/>
7633 <record id="pcg_7718" model="account.account.template">
7634 <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
7635 <field name="code">7718</field>
7636 <field name="type">other</field>
7637 <field name="user_type" ref="account.data_account_type_income"/>
7638 <field name="parent_id" ref="pcg_771"/>
7641 <record id="pcg_772" model="account.account.template">
7642 <field name="name">Produits sur exercices antérieurs (en cours d'exercice seulement)</field>
7643 <field name="code">772</field>
7644 <field name="type">other</field>
7645 <field name="user_type" ref="account.data_account_type_income"/>
7646 <field name="parent_id" ref="pcg_77"/>
7649 <record id="pcg_775" model="account.account.template">
7650 <field name="name">Produits des cessions d'éléments d'actif</field>
7651 <field name="code">775</field>
7652 <field name="type">view</field>
7653 <field name="user_type" ref="account.data_account_type_view"/>
7654 <field name="note">vente d'immobilisation = prix de vente (contrepartie 675)</field>
7655 <field name="parent_id" ref="pcg_77"/>
7658 <record id="pcg_7751" model="account.account.template">
7659 <field name="name">Immobilisations incorporelles</field>
7660 <field name="code">7751</field>
7661 <field name="type">other</field>
7662 <field name="user_type" ref="account.data_account_type_income"/>
7663 <field name="parent_id" ref="pcg_775"/>
7666 <record id="pcg_7752" model="account.account.template">
7667 <field name="name">Immobilisations corporelles</field>
7668 <field name="code">7752</field>
7669 <field name="type">other</field>
7670 <field name="user_type" ref="account.data_account_type_income"/>
7671 <field name="parent_id" ref="pcg_775"/>
7674 <record id="pcg_7756" model="account.account.template">
7675 <field name="name">Immobilisations financières</field>
7676 <field name="code">7756</field>
7677 <field name="type">other</field>
7678 <field name="user_type" ref="account.data_account_type_income"/>
7679 <field name="parent_id" ref="pcg_775"/>
7682 <record id="pcg_7758" model="account.account.template">
7683 <field name="name">Autres éléments d'actif</field>
7684 <field name="code">7758</field>
7685 <field name="type">other</field>
7686 <field name="user_type" ref="account.data_account_type_income"/>
7687 <field name="parent_id" ref="pcg_775"/>
7690 <record id="pcg_777" model="account.account.template">
7691 <field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
7692 <field name="code">777</field>
7693 <field name="type">other</field>
7694 <field name="user_type" ref="account.data_account_type_income"/>
7695 <field name="parent_id" ref="pcg_77"/>
7698 <record id="pcg_778" model="account.account.template">
7699 <field name="name">Autres produits exceptionnels</field>
7700 <field name="code">778</field>
7701 <field name="type">view</field>
7702 <field name="user_type" ref="account.data_account_type_view"/>
7703 <field name="parent_id" ref="pcg_77"/>
7706 <record id="pcg_7781" model="account.account.template">
7707 <field name="name">Bonis provenant de clauses d'indexation </field>
7708 <field name="code">7781</field>
7709 <field name="type">other</field>
7710 <field name="user_type" ref="account.data_account_type_income"/>
7711 <field name="parent_id" ref="pcg_778"/>
7714 <record id="pcg_7782" model="account.account.template">
7715 <field name="name">Lots</field>
7716 <field name="code">7782</field>
7717 <field name="type">other</field>
7718 <field name="user_type" ref="account.data_account_type_income"/>
7719 <field name="parent_id" ref="pcg_778"/>
7722 <record id="pcg_7783" model="account.account.template">
7723 <field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
7724 <field name="code">7783</field>
7725 <field name="type">other</field>
7726 <field name="user_type" ref="account.data_account_type_income"/>
7727 <field name="parent_id" ref="pcg_778"/>
7730 <record id="pcg_7788" model="account.account.template">
7731 <field name="name">Produits exceptionnels divers</field>
7732 <field name="code">7788</field>
7733 <field name="type">other</field>
7734 <field name="user_type" ref="account.data_account_type_income"/>
7735 <field name="parent_id" ref="pcg_778"/>
7738 <record id="pcg_78" model="account.account.template">
7739 <field name="name">Reprises sur amortissements, dépréciations et provisions</field>
7740 <field name="code">78</field>
7741 <field name="type">view</field>
7742 <field name="user_type" ref="account.data_account_type_view"/>
7743 <field name="parent_id" ref="pcg_Classe_7"/>
7746 <record id="pcg_781" model="account.account.template">
7747 <field name="name">Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)</field>
7748 <field name="code">781</field>
7749 <field name="type">view</field>
7750 <field name="user_type" ref="account.data_account_type_view"/>
7751 <field name="parent_id" ref="pcg_78"/>
7754 <record id="pcg_7811" model="account.account.template">
7755 <field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles </field>
7756 <field name="code">7811</field>
7757 <field name="type">view</field>
7758 <field name="user_type" ref="account.data_account_type_view"/>
7759 <field name="parent_id" ref="pcg_781"/>
7762 <record id="pcg_78111" model="account.account.template">
7763 <field name="name">Immobilisations incorporelles</field>
7764 <field name="code">78111</field>
7765 <field name="type">other</field>
7766 <field name="user_type" ref="account.data_account_type_income"/>
7767 <field name="parent_id" ref="pcg_7811"/>
7770 <record id="pcg_78112" model="account.account.template">
7771 <field name="name">Immobilisations corporelles</field>
7772 <field name="code">78112</field>
7773 <field name="type">other</field>
7774 <field name="user_type" ref="account.data_account_type_income"/>
7775 <field name="parent_id" ref="pcg_7811"/>
7778 <record id="pcg_7815" model="account.account.template">
7779 <field name="name">Reprises sur provisions d'exploitation</field>
7780 <field name="code">7815</field>
7781 <field name="type">other</field>
7782 <field name="user_type" ref="account.data_account_type_income"/>
7783 <field name="parent_id" ref="pcg_781"/>
7786 <record id="pcg_7816" model="account.account.template">
7787 <field name="name">Reprises sur dépréciations des immobilisations corporelles et incorporelles</field>
7788 <field name="code">7816</field>
7789 <field name="type">view</field>
7790 <field name="user_type" ref="account.data_account_type_view"/>
7791 <field name="parent_id" ref="pcg_781"/>
7794 <record id="pcg_78161" model="account.account.template">
7795 <field name="name">Immobilisations incorporelles</field>
7796 <field name="code">78161</field>
7797 <field name="type">other</field>
7798 <field name="user_type" ref="account.data_account_type_income"/>
7799 <field name="parent_id" ref="pcg_7816"/>
7802 <record id="pcg_78162" model="account.account.template">
7803 <field name="name">Immobilisations corporelles</field>
7804 <field name="code">78162</field>
7805 <field name="type">other</field>
7806 <field name="user_type" ref="account.data_account_type_income"/>
7807 <field name="parent_id" ref="pcg_7816"/>
7810 <record id="pcg_7817" model="account.account.template">
7811 <field name="name">Reprises sur dépréciations des actifs circulants</field>
7812 <field name="code">7817</field>
7813 <field name="type">view</field>
7814 <field name="user_type" ref="account.data_account_type_view"/>
7815 <field name="parent_id" ref="pcg_781"/>
7818 <record id="pcg_78173" model="account.account.template">
7819 <field name="name">Stocks et en-cours</field>
7820 <field name="code">78173</field>
7821 <field name="type">other</field>
7822 <field name="user_type" ref="account.data_account_type_income"/>
7823 <field name="parent_id" ref="pcg_7817"/>
7826 <record id="pcg_78174" model="account.account.template">
7827 <field name="name">Créances</field>
7828 <field name="code">78174</field>
7829 <field name="type">other</field>
7830 <field name="user_type" ref="account.data_account_type_income"/>
7831 <field name="parent_id" ref="pcg_7817"/>
7834 <record id="pcg_786" model="account.account.template">
7835 <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)</field>
7836 <field name="code">786</field>
7837 <field name="type">view</field>
7838 <field name="user_type" ref="account.data_account_type_view"/>
7839 <field name="parent_id" ref="pcg_78"/>
7842 <record id="pcg_7865" model="account.account.template">
7843 <field name="name">Reprises sur provisions financiers</field>
7844 <field name="code">7865</field>
7845 <field name="type">other</field>
7846 <field name="user_type" ref="account.data_account_type_income"/>
7847 <field name="parent_id" ref="pcg_786"/>
7850 <record id="pcg_7866" model="account.account.template">
7851 <field name="name">Reprises sur dépréciations des éléments financiers</field>
7852 <field name="code">7866</field>
7853 <field name="type">view</field>
7854 <field name="user_type" ref="account.data_account_type_view"/>
7855 <field name="parent_id" ref="pcg_786"/>
7858 <record id="pcg_78662" model="account.account.template">
7859 <field name="name">Immobilisations financières</field>
7860 <field name="code">78662</field>
7861 <field name="type">other</field>
7862 <field name="user_type" ref="account.data_account_type_income"/>
7863 <field name="parent_id" ref="pcg_7866"/>
7866 <record id="pcg_78665" model="account.account.template">
7867 <field name="name">Valeurs mobilières de placement</field>
7868 <field name="code">78665</field>
7869 <field name="type">other</field>
7870 <field name="user_type" ref="account.data_account_type_income"/>
7871 <field name="parent_id" ref="pcg_7866"/>
7874 <record id="pcg_787" model="account.account.template">
7875 <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)</field>
7876 <field name="code">787</field>
7877 <field name="type">view</field>
7878 <field name="user_type" ref="account.data_account_type_view"/>
7879 <field name="parent_id" ref="pcg_78"/>
7882 <record id="pcg_7872" model="account.account.template">
7883 <field name="name">Reprises sur provisions réglementées (immobilisations)</field>
7884 <field name="code">7872</field>
7885 <field name="type">view</field>
7886 <field name="user_type" ref="account.data_account_type_view"/>
7887 <field name="parent_id" ref="pcg_787"/>
7890 <record id="pcg_78725" model="account.account.template">
7891 <field name="name">Amortissements dérogatoires</field>
7892 <field name="code">78725</field>
7893 <field name="type">other</field>
7894 <field name="user_type" ref="account.data_account_type_income"/>
7895 <field name="parent_id" ref="pcg_7872"/>
7898 <record id="pcg_78726" model="account.account.template">
7899 <field name="name">Provision spéciale de réévaluation</field>
7900 <field name="code">78726</field>
7901 <field name="type">other</field>
7902 <field name="user_type" ref="account.data_account_type_income"/>
7903 <field name="parent_id" ref="pcg_7872"/>
7906 <record id="pcg_78727" model="account.account.template">
7907 <field name="name">Plus-values réinvesties</field>
7908 <field name="code">78727</field>
7909 <field name="type">other</field>
7910 <field name="user_type" ref="account.data_account_type_income"/>
7911 <field name="parent_id" ref="pcg_7872"/>
7914 <record id="pcg_7873" model="account.account.template">
7915 <field name="name">Reprises sur provisions réglementées (stocks) </field>
7916 <field name="code">7873</field>
7917 <field name="type">other</field>
7918 <field name="user_type" ref="account.data_account_type_income"/>
7919 <field name="parent_id" ref="pcg_787"/>
7922 <record id="pcg_7874" model="account.account.template">
7923 <field name="name">Reprises sur autres provisions réglementées </field>
7924 <field name="code">7874</field>
7925 <field name="type">other</field>
7926 <field name="user_type" ref="account.data_account_type_income"/>
7927 <field name="parent_id" ref="pcg_787"/>
7930 <record id="pcg_7875" model="account.account.template">
7931 <field name="name">Reprises sur provisions exceptionnelles</field>
7932 <field name="code">7875</field>
7933 <field name="type">other</field>
7934 <field name="user_type" ref="account.data_account_type_income"/>
7935 <field name="parent_id" ref="pcg_787"/>
7938 <record id="pcg_7876" model="account.account.template">
7939 <field name="name">Reprises pour dépréciations exceptionnelles</field>
7940 <field name="code">7876</field>
7941 <field name="type">other</field>
7942 <field name="user_type" ref="account.data_account_type_income"/>
7943 <field name="parent_id" ref="pcg_787"/>
7946 <record id="pcg_79" model="account.account.template">
7947 <field name="name">Transferts de charges</field>
7948 <field name="code">79</field>
7949 <field name="type">view</field>
7950 <field name="user_type" ref="account.data_account_type_view"/>
7951 <field name="parent_id" ref="pcg_Classe_7"/>
7954 <record id="pcg_791" model="account.account.template">
7955 <field name="name">Transferts de charges d'exploitation</field>
7956 <field name="code">791</field>
7957 <field name="type">other</field>
7958 <field name="user_type" ref="account.data_account_type_income"/>
7959 <field name="parent_id" ref="pcg_79"/>
7962 <record id="pcg_796" model="account.account.template">
7963 <field name="name">Transferts de charges financières</field>
7964 <field name="code">796</field>
7965 <field name="type">other</field>
7966 <field name="user_type" ref="account.data_account_type_income"/>
7967 <field name="parent_id" ref="pcg_79"/>
7970 <record id="pcg_797" model="account.account.template">
7971 <field name="name">Transferts de charges exceptionnelles</field>
7972 <field name="code">797</field>
7973 <field name="type">other</field>
7974 <field name="user_type" ref="account.data_account_type_income"/>
7975 <field name="parent_id" ref="pcg_79"/>