1 <?xml version="1.0" encoding="UTF-8"?>
6 Plan comptable général pour la France.
7 Prend en compte les arrêtés du CRC publiés au Journal officiel
10 Version du fichier : 12-04-2008
13 <!-- Account Types -->
14 <record id="account_type_dettes" model="account.account.type">
15 <field name="name">Dettes long terme</field>
16 <field name="code">dettes</field>
17 <field name="close_method">balance</field>
20 <record id="account_type_immobilisations" model="account.account.type">
21 <field name="name">Immobilisations</field>
22 <field name="code">immobilization</field>
23 <field name="report_type">asset</field>
24 <field name="close_method">balance</field>
27 <record id="account_type_stock" model="account.account.type">
28 <field name="name">Stocks</field>
29 <field name="code">stocks</field>
30 <field name="report_type">asset</field>
31 <field name="close_method">balance</field>
34 <record id="account_type_cloture" model="account.account.type">
35 <field name="name">Cloture</field>
36 <field name="code">cloture</field>
37 <field name="close_method">balance</field>
40 <record model="account.account.type" id="account_type_receivable" >
41 <field name="name">Receivable</field>
42 <field name="code">receivable</field>
43 <field name="report_type">asset</field>
44 <field name="close_method">unreconciled</field>
47 <record model="account.account.type" id="account_type_payable" >
48 <field name="name">Payable</field>
49 <field name="code">payable</field>
50 <field name="report_type">liability</field>
51 <field name="close_method">unreconciled</field>
54 <record model="account.account.type" id="account_type_view">
55 <field name="name">View</field>
56 <field name="code">view</field>
57 <field name="close_method">none</field>
60 <record model="account.account.type" id="account_type_income" >
61 <field name="name">Income</field>
62 <field name="code">income</field>
63 <field name="report_type">income</field>
64 <field name="close_method">none</field>
67 <record model="account.account.type" id="account_type_expense">
68 <field name="name">Expense</field>
69 <field name="code">expense</field>
70 <field name="report_type">expense</field>
71 <field name="close_method">none</field>
74 <record model="account.account.type" id="account_type_tax">
75 <field name="name">Tax</field>
76 <field name="code">tax</field>
77 <field name="close_method">unreconciled</field>
80 <record model="account.account.type" id="account_type_cash">
81 <field name="name">Cash</field>
82 <field name="code">cash</field>
83 <field name="report_type">asset</field>
84 <field name="close_method">balance</field>
87 <record model="account.account.type" id="account_type_asset">
88 <field name="name">Asset</field>
89 <field name="code">asset</field>
90 <field name="report_type">asset</field>
91 <field name="close_method">balance</field>
94 <record model="account.account.type" id="account_type_equity">
95 <field name="name">Equity</field>
96 <field name="code">equity</field>
97 <field name="report_type">liability</field>
98 <field name="close_method">balance</field>
101 <record model="account.account.type" id="account_type_provision">
102 <field name="name">Provisions</field>
103 <field name="code">provision</field>
104 <field name="close_method">balance</field>
107 <record model="account.account.type" id="account_type_commitment">
108 <field name="name">Engagements</field>
109 <field name="code">commitment</field>
110 <field name="close_method">balance</field>
113 <record model="account.account.type" id="account_type_stocks">
114 <field name="name">Actif circulant</field>
115 <field name="code">current asset</field>
116 <field name="report_type">asset</field>
117 <field name="close_method">balance</field>
120 <record model="account.account.type" id="account_type_special">
121 <field name="name">Comptes spéciaux</field>
122 <field name="code">special</field>
123 <field name="close_method">none</field>
127 <!-- Account Templates -->
128 <record id="pcg_0" model="account.account.template">
129 <field name="name">Plan Comptable Général</field>
130 <field name="code">0</field>
131 <field name="type">view</field>
132 <field name="user_type" ref="account_type_view"/>
135 <record id="pcg_Classes_1_a_5" model="account.account.template">
136 <field name="name">Comptes de bilan</field>
137 <field name="code">Classes 1 à 5</field>
138 <field name="type">view</field>
139 <field name="user_type" ref="account_type_view"/>
140 <field name="parent_id" ref="pcg_0"/>
143 <record id="pcg_Classe_1" model="account.account.template">
144 <field name="name">Comptes de capitaux</field>
145 <field name="code">Classe 1</field>
146 <field name="type">view</field>
147 <field name="user_type" ref="account_type_view"/>
148 <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field>
150 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
153 <record id="pcg_10" model="account.account.template">
154 <field name="name">Capital et réserves</field>
155 <field name="code">10</field>
156 <field name="type">view</field>
157 <field name="user_type" ref="account_type_view"/>
159 <field name="parent_id" ref="pcg_Classe_1"/>
162 <record id="pcg_101" model="account.account.template">
163 <field name="name">Capital</field>
164 <field name="code">101</field>
165 <field name="type">view</field>
166 <field name="user_type" ref="account_type_equity"/>
167 <field name="note">Capital pour sociétés de type (SARL, SA). Pour une EI utiliser le compte 108</field>
169 <field name="parent_id" ref="pcg_10"/>
172 <record id="pcg_1011" model="account.account.template">
173 <field name="name">Capital souscrit - non appelé</field>
174 <field name="code">1011</field>
175 <field name="type">other</field>
176 <field name="user_type" ref="account_type_equity"/>
178 <field name="parent_id" ref="pcg_101"/>
181 <record id="pcg_1012" model="account.account.template">
182 <field name="name">Capital souscrit - appelé non versé</field>
183 <field name="code">1012</field>
184 <field name="type">other</field>
185 <field name="user_type" ref="account_type_equity"/>
187 <field name="parent_id" ref="pcg_101"/>
190 <record id="pcg_1013" model="account.account.template">
191 <field name="name">Capital souscrit - appelé versé</field>
192 <field name="code">1013</field>
193 <field name="type">view</field>
194 <field name="user_type" ref="account_type_equity"/>
196 <field name="parent_id" ref="pcg_101"/>
199 <record id="pcg_10131" model="account.account.template">
200 <field name="name">Capital non amorti</field>
201 <field name="code">10131</field>
202 <field name="type">other</field>
203 <field name="user_type" ref="account_type_equity"/>
205 <field name="parent_id" ref="pcg_1013"/>
208 <record id="pcg_10132" model="account.account.template">
209 <field name="name">Capital amorti</field>
210 <field name="code">10132</field>
211 <field name="type">other</field>
212 <field name="user_type" ref="account_type_equity"/>
214 <field name="parent_id" ref="pcg_1013"/>
217 <record id="pcg_1018" model="account.account.template">
218 <field name="name">Capital souscrit soumis à des réglementations particulières</field>
219 <field name="code">1018</field>
220 <field name="type">other</field>
221 <field name="user_type" ref="account_type_equity"/>
223 <field name="parent_id" ref="pcg_101"/>
226 <record id="pcg_104" model="account.account.template">
227 <field name="name">Primes liées au capital social</field>
228 <field name="code">104</field>
229 <field name="type">view</field>
230 <field name="user_type" ref="account_type_equity"/>
232 <field name="parent_id" ref="pcg_10"/>
235 <record id="pcg_1041" model="account.account.template">
236 <field name="name">Primes d'émission</field>
237 <field name="code">1041</field>
238 <field name="type">other</field>
239 <field name="user_type" ref="account_type_equity"/>
241 <field name="parent_id" ref="pcg_104"/>
244 <record id="pcg_1042" model="account.account.template">
245 <field name="name">Primes de fusion</field>
246 <field name="code">1042</field>
247 <field name="type">other</field>
248 <field name="user_type" ref="account_type_equity"/>
250 <field name="parent_id" ref="pcg_104"/>
253 <record id="pcg_1043" model="account.account.template">
254 <field name="name">Primes d'apport</field>
255 <field name="code">1043</field>
256 <field name="type">other</field>
257 <field name="user_type" ref="account_type_equity"/>
259 <field name="parent_id" ref="pcg_104"/>
262 <record id="pcg_1044" model="account.account.template">
263 <field name="name">Primes de conversion d'obligations en actions</field>
264 <field name="code">1044</field>
265 <field name="type">other</field>
266 <field name="user_type" ref="account_type_equity"/>
268 <field name="parent_id" ref="pcg_104"/>
271 <record id="pcg_1045" model="account.account.template">
272 <field name="name">Bons de souscription d'actions</field>
273 <field name="code">1045</field>
274 <field name="type">other</field>
275 <field name="user_type" ref="account_type_equity"/>
277 <field name="parent_id" ref="pcg_104"/>
280 <record id="pcg_105" model="account.account.template">
281 <field name="name">Écarts de réévaluation</field>
282 <field name="code">105</field>
283 <field name="type">view</field>
284 <field name="user_type" ref="account_type_equity"/>
286 <field name="parent_id" ref="pcg_10"/>
289 <record id="pcg_1051" model="account.account.template">
290 <field name="name">Réserve spéciale de réévaluation</field>
291 <field name="code">1051</field>
292 <field name="type">other</field>
293 <field name="user_type" ref="account_type_equity"/>
295 <field name="parent_id" ref="pcg_105"/>
298 <record id="pcg_1052" model="account.account.template">
299 <field name="name">Écart de réévaluation libre</field>
300 <field name="code">1052</field>
301 <field name="type">other</field>
302 <field name="user_type" ref="account_type_equity"/>
304 <field name="parent_id" ref="pcg_105"/>
307 <record id="pcg_1053" model="account.account.template">
308 <field name="name">Réserve de réévaluation</field>
309 <field name="code">1053</field>
310 <field name="type">other</field>
311 <field name="user_type" ref="account_type_equity"/>
313 <field name="parent_id" ref="pcg_105"/>
316 <record id="pcg_1055" model="account.account.template">
317 <field name="name">Écarts de réévaluation (autres opérations légales)</field>
318 <field name="code">1055</field>
319 <field name="type">other</field>
320 <field name="user_type" ref="account_type_equity"/>
322 <field name="parent_id" ref="pcg_105"/>
325 <record id="pcg_1057" model="account.account.template">
326 <field name="name">Autres écarts de réévaluation en France</field>
327 <field name="code">1057</field>
328 <field name="type">other</field>
329 <field name="user_type" ref="account_type_equity"/>
331 <field name="parent_id" ref="pcg_105"/>
334 <record id="pcg_1058" model="account.account.template">
335 <field name="name">Autres écarts de réévaluation à l'étranger</field>
336 <field name="code">1058</field>
337 <field name="type">other</field>
338 <field name="user_type" ref="account_type_equity"/>
340 <field name="parent_id" ref="pcg_105"/>
343 <record id="pcg_106" model="account.account.template">
344 <field name="name">Réserves</field>
345 <field name="code">106</field>
346 <field name="type">view</field>
347 <field name="user_type" ref="account_type_equity"/>
349 <field name="parent_id" ref="pcg_10"/>
352 <record id="pcg_1061" model="account.account.template">
353 <field name="name">Réserve légale</field>
354 <field name="code">1061</field>
355 <field name="type">view</field>
356 <field name="user_type" ref="account_type_equity"/>
358 <field name="parent_id" ref="pcg_106"/>
361 <record id="pcg_10611" model="account.account.template">
362 <field name="name">Réserve légale proprement dite</field>
363 <field name="code">10611</field>
364 <field name="type">other</field>
365 <field name="user_type" ref="account_type_equity"/>
367 <field name="parent_id" ref="pcg_1061"/>
370 <record id="pcg_10612" model="account.account.template">
371 <field name="name">Plus-values nettes à long terme</field>
372 <field name="code">10612</field>
373 <field name="type">other</field>
374 <field name="user_type" ref="account_type_equity"/>
376 <field name="parent_id" ref="pcg_1061"/>
379 <record id="pcg_1062" model="account.account.template">
380 <field name="name">Réserves indisponibles</field>
381 <field name="code">1062</field>
382 <field name="type">other</field>
383 <field name="user_type" ref="account_type_equity"/>
385 <field name="parent_id" ref="pcg_106"/>
388 <record id="pcg_1063" model="account.account.template">
389 <field name="name">Réserves statutaires ou contractuelles</field>
390 <field name="code">1063</field>
391 <field name="type">other</field>
392 <field name="user_type" ref="account_type_equity"/>
394 <field name="parent_id" ref="pcg_106"/>
397 <record id="pcg_1064" model="account.account.template">
398 <field name="name">Réserves réglementées</field>
399 <field name="code">1064</field>
400 <field name="type">view</field>
401 <field name="user_type" ref="account_type_equity"/>
403 <field name="parent_id" ref="pcg_106"/>
406 <record id="pcg_10641" model="account.account.template">
407 <field name="name">Plus-values nettes à long terme</field>
408 <field name="code">10641</field>
409 <field name="type">other</field>
410 <field name="user_type" ref="account_type_equity"/>
412 <field name="parent_id" ref="pcg_1064"/>
415 <record id="pcg_10643" model="account.account.template">
416 <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
417 <field name="code">10643</field>
418 <field name="type">other</field>
419 <field name="user_type" ref="account_type_equity"/>
421 <field name="parent_id" ref="pcg_1064"/>
424 <record id="pcg_10648" model="account.account.template">
425 <field name="name">Autres réserves réglementées</field>
426 <field name="code">10648</field>
427 <field name="type">other</field>
428 <field name="user_type" ref="account_type_equity"/>
430 <field name="parent_id" ref="pcg_1064"/>
433 <record id="pcg_1068" model="account.account.template">
434 <field name="name">Autres réserves</field>
435 <field name="code">1068</field>
436 <field name="type">view</field>
437 <field name="user_type" ref="account_type_equity"/>
439 <field name="parent_id" ref="pcg_106"/>
442 <record id="pcg_10681" model="account.account.template">
443 <field name="name">Réserve de propre assureur</field>
444 <field name="code">10681</field>
445 <field name="type">other</field>
446 <field name="user_type" ref="account_type_equity"/>
448 <field name="parent_id" ref="pcg_1068"/>
451 <record id="pcg_10688" model="account.account.template">
452 <field name="name">Réserves diverses</field>
453 <field name="code">10688</field>
454 <field name="type">other</field>
455 <field name="user_type" ref="account_type_equity"/>
457 <field name="parent_id" ref="pcg_1068"/>
460 <record id="pcg_107" model="account.account.template">
461 <field name="name">Écarts d'équivalence</field>
462 <field name="code">107</field>
463 <field name="type">other</field>
464 <field name="user_type" ref="account_type_equity"/>
466 <field name="parent_id" ref="pcg_10"/>
469 <record id="pcg_108" model="account.account.template">
470 <field name="name">Compte de l'exploitant</field>
471 <field name="code">108</field>
472 <field name="type">other</field>
473 <field name="user_type" ref="account_type_equity"/>
474 <field name="note">Capital pour une Entreprise Individuelle</field>
476 <field name="parent_id" ref="pcg_10"/>
479 <record id="pcg_109" model="account.account.template">
480 <field name="name">Actionnaires: capital souscrit - non appelé</field>
481 <field name="code">109</field>
482 <field name="type">other</field>
483 <field name="user_type" ref="account_type_asset"/>
485 <field name="parent_id" ref="pcg_10"/>
488 <record id="pcg_11" model="account.account.template">
489 <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
490 <field name="code">11</field>
491 <field name="type">view</field>
492 <field name="user_type" ref="account_type_view"/>
494 <field name="parent_id" ref="pcg_Classe_1"/>
497 <record id="pcg_110" model="account.account.template">
498 <field name="name">Report à nouveau (solde créditeur)</field>
499 <field name="code">110</field>
500 <field name="type">other</field>
501 <field name="user_type" ref="account_type_equity"/>
503 <field name="parent_id" ref="pcg_11"/>
506 <record id="pcg_119" model="account.account.template">
507 <field name="name">Report à nouveau (solde débiteur)</field>
508 <field name="code">119</field>
509 <field name="type">other</field>
510 <field name="user_type" ref="account_type_equity"/>
512 <field name="parent_id" ref="pcg_11"/>
515 <record id="pcg_12" model="account.account.template">
516 <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
517 <field name="code">12</field>
518 <field name="type">view</field>
519 <field name="user_type" ref="account_type_view"/>
521 <field name="parent_id" ref="pcg_Classe_1"/>
524 <record id="pcg_120" model="account.account.template">
525 <field name="name">Résultat de l'exercice (bénéfice)</field>
526 <field name="code">120</field>
527 <field name="type">other</field>
528 <field name="user_type" ref="account_type_equity"/>
530 <field name="parent_id" ref="pcg_12"/>
533 <record id="pcg_129" model="account.account.template">
534 <field name="name">Résultat de l'exercice (perte)</field>
535 <field name="code">129</field>
536 <field name="type">other</field>
537 <field name="user_type" ref="account_type_equity"/>
539 <field name="parent_id" ref="pcg_12"/>
542 <record id="pcg_13" model="account.account.template">
543 <field name="name">Subventions d'investissement</field>
544 <field name="code">13</field>
545 <field name="type">view</field>
546 <field name="user_type" ref="account_type_view"/>
548 <field name="parent_id" ref="pcg_Classe_1"/>
551 <record id="pcg_131" model="account.account.template">
552 <field name="name">Subventions d'équipement</field>
553 <field name="code">131</field>
554 <field name="type">view</field>
555 <field name="user_type" ref="account_type_equity"/>
557 <field name="parent_id" ref="pcg_13"/>
560 <record id="pcg_1311" model="account.account.template">
561 <field name="name">État</field>
562 <field name="code">1311</field>
563 <field name="type">other</field>
564 <field name="user_type" ref="account_type_equity"/>
566 <field name="parent_id" ref="pcg_131"/>
569 <record id="pcg_1312" model="account.account.template">
570 <field name="name">Régions</field>
571 <field name="code">1312</field>
572 <field name="type">other</field>
573 <field name="user_type" ref="account_type_equity"/>
575 <field name="parent_id" ref="pcg_131"/>
578 <record id="pcg_1313" model="account.account.template">
579 <field name="name">Départements</field>
580 <field name="code">1313</field>
581 <field name="type">other</field>
582 <field name="user_type" ref="account_type_equity"/>
584 <field name="parent_id" ref="pcg_131"/>
587 <record id="pcg_1314" model="account.account.template">
588 <field name="name">Communes</field>
589 <field name="code">1314</field>
590 <field name="type">other</field>
591 <field name="user_type" ref="account_type_equity"/>
593 <field name="parent_id" ref="pcg_131"/>
596 <record id="pcg_1315" model="account.account.template">
597 <field name="name">Collectivités publiques</field>
598 <field name="code">1315</field>
599 <field name="type">other</field>
600 <field name="user_type" ref="account_type_equity"/>
602 <field name="parent_id" ref="pcg_131"/>
605 <record id="pcg_1316" model="account.account.template">
606 <field name="name">Entreprises publiques</field>
607 <field name="code">1316</field>
608 <field name="type">other</field>
609 <field name="user_type" ref="account_type_equity"/>
611 <field name="parent_id" ref="pcg_131"/>
614 <record id="pcg_1317" model="account.account.template">
615 <field name="name">Entreprises et organismes privés</field>
616 <field name="code">1317</field>
617 <field name="type">other</field>
618 <field name="user_type" ref="account_type_equity"/>
620 <field name="parent_id" ref="pcg_131"/>
623 <record id="pcg_1318" model="account.account.template">
624 <field name="name">Autres</field>
625 <field name="code">1318</field>
626 <field name="type">other</field>
627 <field name="user_type" ref="account_type_equity"/>
629 <field name="parent_id" ref="pcg_131"/>
632 <record id="pcg_138" model="account.account.template">
633 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 131)</field>
634 <field name="code">138</field>
635 <field name="type">other</field>
636 <field name="user_type" ref="account_type_equity"/>
638 <field name="parent_id" ref="pcg_13"/>
641 <record id="pcg_139" model="account.account.template">
642 <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
643 <field name="code">139</field>
644 <field name="type">view</field>
645 <field name="user_type" ref="account_type_equity"/>
647 <field name="parent_id" ref="pcg_13"/>
650 <record id="pcg_1391" model="account.account.template">
651 <field name="name">Subventions d'équipement</field>
652 <field name="code">1391</field>
653 <field name="type">view</field>
654 <field name="user_type" ref="account_type_equity"/>
656 <field name="parent_id" ref="pcg_139"/>
659 <record id="pcg_13911" model="account.account.template">
660 <field name="name">Etat</field>
661 <field name="code">13911</field>
662 <field name="type">other</field>
663 <field name="user_type" ref="account_type_equity"/>
665 <field name="parent_id" ref="pcg_1391"/>
668 <record id="pcg_13912" model="account.account.template">
669 <field name="name">Régions</field>
670 <field name="code">13912</field>
671 <field name="type">other</field>
672 <field name="user_type" ref="account_type_equity"/>
674 <field name="parent_id" ref="pcg_1391"/>
677 <record id="pcg_13913" model="account.account.template">
678 <field name="name">Départements</field>
679 <field name="code">13913</field>
680 <field name="type">other</field>
681 <field name="user_type" ref="account_type_equity"/>
683 <field name="parent_id" ref="pcg_1391"/>
686 <record id="pcg_13914" model="account.account.template">
687 <field name="name">Communes</field>
688 <field name="code">13914</field>
689 <field name="type">other</field>
690 <field name="user_type" ref="account_type_equity"/>
692 <field name="parent_id" ref="pcg_1391"/>
695 <record id="pcg_13915" model="account.account.template">
696 <field name="name">Collectivités publiques</field>
697 <field name="code">13915</field>
698 <field name="type">other</field>
699 <field name="user_type" ref="account_type_equity"/>
701 <field name="parent_id" ref="pcg_1391"/>
704 <record id="pcg_13916" model="account.account.template">
705 <field name="name">Entreprises publiques</field>
706 <field name="code">13916</field>
707 <field name="type">other</field>
708 <field name="user_type" ref="account_type_equity"/>
710 <field name="parent_id" ref="pcg_1391"/>
713 <record id="pcg_13917" model="account.account.template">
714 <field name="name">Entreprises et organismes privés </field>
715 <field name="code">13917</field>
716 <field name="type">other</field>
717 <field name="user_type" ref="account_type_equity"/>
719 <field name="parent_id" ref="pcg_1391"/>
722 <record id="pcg_13918" model="account.account.template">
723 <field name="name">Autres</field>
724 <field name="code">13918</field>
725 <field name="type">other</field>
726 <field name="user_type" ref="account_type_equity"/>
728 <field name="parent_id" ref="pcg_1391"/>
731 <record id="pcg_1398" model="account.account.template">
732 <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 1391)</field>
733 <field name="code">1398</field>
734 <field name="type">other</field>
735 <field name="user_type" ref="account_type_equity"/>
737 <field name="parent_id" ref="pcg_139"/>
740 <record id="pcg_14" model="account.account.template">
741 <field name="name">Provisions réglementées</field>
742 <field name="code">14</field>
743 <field name="type">view</field>
744 <field name="user_type" ref="account_type_view"/>
746 <field name="parent_id" ref="pcg_Classe_1"/>
749 <record id="pcg_142" model="account.account.template">
750 <field name="name">Provisions réglementées relatives aux immobilisations</field>
751 <field name="code">142</field>
752 <field name="type">view</field>
753 <field name="user_type" ref="account_type_equity"/>
755 <field name="parent_id" ref="pcg_14"/>
758 <record id="pcg_1423" model="account.account.template">
759 <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
760 <field name="code">1423</field>
761 <field name="type">other</field>
762 <field name="user_type" ref="account_type_equity"/>
764 <field name="parent_id" ref="pcg_142"/>
767 <record id="pcg_1424" model="account.account.template">
768 <field name="name">Provisions pour investissement (participation des salariés)</field>
769 <field name="code">1424</field>
770 <field name="type">other</field>
771 <field name="user_type" ref="account_type_equity"/>
773 <field name="parent_id" ref="pcg_142"/>
776 <record id="pcg_143" model="account.account.template">
777 <field name="name">Provisions réglementées relatives aux stocks</field>
778 <field name="code">143</field>
779 <field name="type">view</field>
780 <field name="user_type" ref="account_type_equity"/>
782 <field name="parent_id" ref="pcg_14"/>
785 <record id="pcg_1431" model="account.account.template">
786 <field name="name">Hausse des prix</field>
787 <field name="code">1431</field>
788 <field name="type">other</field>
789 <field name="user_type" ref="account_type_equity"/>
791 <field name="parent_id" ref="pcg_143"/>
794 <record id="pcg_1432" model="account.account.template">
795 <field name="name">Fluctuation des cours</field>
796 <field name="code">1432</field>
797 <field name="type">other</field>
798 <field name="user_type" ref="account_type_equity"/>
800 <field name="parent_id" ref="pcg_143"/>
803 <record id="pcg_144" model="account.account.template">
804 <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
805 <field name="code">144</field>
806 <field name="type">other</field>
807 <field name="user_type" ref="account_type_equity"/>
809 <field name="parent_id" ref="pcg_14"/>
812 <record id="pcg_145" model="account.account.template">
813 <field name="name">Amortissements dérogatoires</field>
814 <field name="code">145</field>
815 <field name="type">other</field>
816 <field name="user_type" ref="account_type_equity"/>
818 <field name="parent_id" ref="pcg_14"/>
821 <record id="pcg_146" model="account.account.template">
822 <field name="name">Provision spéciale de réévaluation</field>
823 <field name="code">146</field>
824 <field name="type">other</field>
825 <field name="user_type" ref="account_type_equity"/>
827 <field name="parent_id" ref="pcg_14"/>
830 <record id="pcg_147" model="account.account.template">
831 <field name="name">Plus-values réinvesties</field>
832 <field name="code">147</field>
833 <field name="type">other</field>
834 <field name="user_type" ref="account_type_equity"/>
836 <field name="parent_id" ref="pcg_14"/>
839 <record id="pcg_148" model="account.account.template">
840 <field name="name">Autres provisions réglementées</field>
841 <field name="code">148</field>
842 <field name="type">other</field>
843 <field name="user_type" ref="account_type_equity"/>
845 <field name="parent_id" ref="pcg_14"/>
848 <record id="pcg_15" model="account.account.template">
849 <field name="name">Provisions</field>
850 <field name="code">15</field>
851 <field name="type">view</field>
852 <field name="user_type" ref="account_type_view"/>
854 <field name="parent_id" ref="pcg_Classe_1"/>
857 <record id="pcg_151" model="account.account.template">
858 <field name="name">Provisions pour risques</field>
859 <field name="code">151</field>
860 <field name="type">view</field>
861 <field name="user_type" ref="account_type_provision"/>
863 <field name="parent_id" ref="pcg_15"/>
866 <record id="pcg_1511" model="account.account.template">
867 <field name="name">Provisions pour litiges</field>
868 <field name="code">1511</field>
869 <field name="type">other</field>
870 <field name="user_type" ref="account_type_provision"/>
872 <field name="parent_id" ref="pcg_151"/>
875 <record id="pcg_1512" model="account.account.template">
876 <field name="name">Provisions pour garanties données aux clients</field>
877 <field name="code">1512</field>
878 <field name="type">other</field>
879 <field name="user_type" ref="account_type_provision"/>
881 <field name="parent_id" ref="pcg_151"/>
884 <record id="pcg_1513" model="account.account.template">
885 <field name="name">Provisions pour pertes sur marchés à terme</field>
886 <field name="code">1513</field>
887 <field name="type">other</field>
888 <field name="user_type" ref="account_type_provision"/>
890 <field name="parent_id" ref="pcg_151"/>
893 <record id="pcg_1514" model="account.account.template">
894 <field name="name">Provisions pour amendes et pénalités</field>
895 <field name="code">1514</field>
896 <field name="type">other</field>
897 <field name="user_type" ref="account_type_provision"/>
899 <field name="parent_id" ref="pcg_151"/>
902 <record id="pcg_1515" model="account.account.template">
903 <field name="name">Provisions pour pertes de change</field>
904 <field name="code">1515</field>
905 <field name="type">other</field>
906 <field name="user_type" ref="account_type_provision"/>
908 <field name="parent_id" ref="pcg_151"/>
911 <record id="pcg_1516" model="account.account.template">
912 <field name="name">Provisions pour pertes sur contrats</field>
913 <field name="code">1516</field>
914 <field name="type">other</field>
915 <field name="user_type" ref="account_type_provision"/>
917 <field name="parent_id" ref="pcg_151"/>
920 <record id="pcg_1518" model="account.account.template">
921 <field name="name">Autres provisions pour risques</field>
922 <field name="code">1518</field>
923 <field name="type">other</field>
924 <field name="user_type" ref="account_type_provision"/>
926 <field name="parent_id" ref="pcg_151"/>
929 <record id="pcg_153" model="account.account.template">
930 <field name="name">Provisions pour pensions et obligations similaires</field>
931 <field name="code">153</field>
932 <field name="type">other</field>
933 <field name="user_type" ref="account_type_provision"/>
935 <field name="parent_id" ref="pcg_15"/>
938 <record id="pcg_154" model="account.account.template">
939 <field name="name">Provisions pour restructurations</field>
940 <field name="code">154</field>
941 <field name="type">other</field>
942 <field name="user_type" ref="account_type_provision"/>
944 <field name="parent_id" ref="pcg_15"/>
947 <record id="pcg_155" model="account.account.template">
948 <field name="name">Provisions pour impôts</field>
949 <field name="code">155</field>
950 <field name="type">other</field>
951 <field name="user_type" ref="account_type_provision"/>
953 <field name="parent_id" ref="pcg_15"/>
956 <record id="pcg_156" model="account.account.template">
957 <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
958 <field name="code">156</field>
959 <field name="type">other</field>
960 <field name="user_type" ref="account_type_provision"/>
962 <field name="parent_id" ref="pcg_15"/>
965 <record id="pcg_157" model="account.account.template">
966 <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
967 <field name="code">157</field>
968 <field name="type">view</field>
969 <field name="user_type" ref="account_type_provision"/>
971 <field name="parent_id" ref="pcg_15"/>
974 <record id="pcg_1572" model="account.account.template">
975 <field name="name">Provisions pour gros entretien ou grandes révisions </field>
976 <field name="code">1572</field>
977 <field name="type">other</field>
978 <field name="user_type" ref="account_type_provision"/>
980 <field name="parent_id" ref="pcg_157"/>
983 <record id="pcg_158" model="account.account.template">
984 <field name="name">Autres provisions pour charges</field>
985 <field name="code">158</field>
986 <field name="type">view</field>
987 <field name="user_type" ref="account_type_provision"/>
989 <field name="parent_id" ref="pcg_15"/>
992 <record id="pcg_1581" model="account.account.template">
993 <field name="name">Provisions pour remises en état</field>
994 <field name="code">1581</field>
995 <field name="type">other</field>
996 <field name="user_type" ref="account_type_provision"/>
998 <field name="parent_id" ref="pcg_158"/>
1001 <record id="pcg_16" model="account.account.template">
1002 <field name="name">Emprunts et dettes assimilées</field>
1003 <field name="code">16</field>
1004 <field name="type">view</field>
1005 <field name="user_type" ref="account_type_view"/>
1007 <field name="parent_id" ref="pcg_Classe_1"/>
1010 <record id="pcg_161" model="account.account.template">
1011 <field name="name">Emprunts obligataires convertibles</field>
1012 <field name="code">161</field>
1013 <field name="type">other</field>
1014 <field name="user_type" ref="account_type_dettes"/>
1016 <field name="parent_id" ref="pcg_16"/>
1019 <record id="pcg_163" model="account.account.template">
1020 <field name="name">Autres emprunts obligataires </field>
1021 <field name="code">163</field>
1022 <field name="type">other</field>
1023 <field name="user_type" ref="account_type_dettes"/>
1025 <field name="parent_id" ref="pcg_16"/>
1028 <record id="pcg_164" model="account.account.template">
1029 <field name="name">Emprunts auprès des établissements de crédit</field>
1030 <field name="code">164</field>
1031 <field name="type">other</field>
1032 <field name="user_type" ref="account_type_dettes"/>
1034 <field name="parent_id" ref="pcg_16"/>
1037 <record id="pcg_165" model="account.account.template">
1038 <field name="name">Dépôts et cautionnements reçus</field>
1039 <field name="code">165</field>
1040 <field name="type">view</field>
1041 <field name="user_type" ref="account_type_dettes"/>
1043 <field name="parent_id" ref="pcg_16"/>
1046 <record id="pcg_1651" model="account.account.template">
1047 <field name="name">Dépôts</field>
1048 <field name="code">1651</field>
1049 <field name="type">other</field>
1050 <field name="user_type" ref="account_type_dettes"/>
1052 <field name="parent_id" ref="pcg_165"/>
1055 <record id="pcg_1655" model="account.account.template">
1056 <field name="name">Cautionnements</field>
1057 <field name="code">1655</field>
1058 <field name="type">other</field>
1059 <field name="user_type" ref="account_type_dettes"/>
1061 <field name="parent_id" ref="pcg_165"/>
1064 <record id="pcg_166" model="account.account.template">
1065 <field name="name">Participation des salariés aux résultats</field>
1066 <field name="code">166</field>
1067 <field name="type">view</field>
1068 <field name="user_type" ref="account_type_dettes"/>
1070 <field name="parent_id" ref="pcg_16"/>
1073 <record id="pcg_1661" model="account.account.template">
1074 <field name="name">Comptes bloqués</field>
1075 <field name="code">1661</field>
1076 <field name="type">other</field>
1077 <field name="user_type" ref="account_type_dettes"/>
1079 <field name="parent_id" ref="pcg_166"/>
1082 <record id="pcg_1662" model="account.account.template">
1083 <field name="name">Fonds de participation</field>
1084 <field name="code">1662</field>
1085 <field name="type">other</field>
1086 <field name="user_type" ref="account_type_dettes"/>
1088 <field name="parent_id" ref="pcg_166"/>
1091 <record id="pcg_167" model="account.account.template">
1092 <field name="name">Emprunts et dettes assortis de conditions particulières</field>
1093 <field name="code">167</field>
1094 <field name="type">view</field>
1095 <field name="user_type" ref="account_type_dettes"/>
1097 <field name="parent_id" ref="pcg_16"/>
1100 <record id="pcg_1671" model="account.account.template">
1101 <field name="name">Emissions de titres participatifs</field>
1102 <field name="code">1671</field>
1103 <field name="type">other</field>
1104 <field name="user_type" ref="account_type_dettes"/>
1106 <field name="parent_id" ref="pcg_167"/>
1109 <record id="pcg_1674" model="account.account.template">
1110 <field name="name">Avances conditionnées de l'État</field>
1111 <field name="code">1674</field>
1112 <field name="type">other</field>
1113 <field name="user_type" ref="account_type_dettes"/>
1115 <field name="parent_id" ref="pcg_167"/>
1118 <record id="pcg_1675" model="account.account.template">
1119 <field name="name">Emprunts participatifs</field>
1120 <field name="code">1675</field>
1121 <field name="type">other</field>
1122 <field name="user_type" ref="account_type_dettes"/>
1124 <field name="parent_id" ref="pcg_167"/>
1127 <record id="pcg_168" model="account.account.template">
1128 <field name="name">Autres emprunts et dettes assimilées</field>
1129 <field name="code">168</field>
1130 <field name="type">view</field>
1131 <field name="user_type" ref="account_type_dettes"/>
1133 <field name="parent_id" ref="pcg_16"/>
1136 <record id="pcg_1681" model="account.account.template">
1137 <field name="name">Autres emprunts</field>
1138 <field name="code">1681</field>
1139 <field name="type">other</field>
1140 <field name="user_type" ref="account_type_dettes"/>
1142 <field name="parent_id" ref="pcg_168"/>
1145 <record id="pcg_1685" model="account.account.template">
1146 <field name="name">Rentes viagères capitalisées</field>
1147 <field name="code">1685</field>
1148 <field name="type">other</field>
1149 <field name="user_type" ref="account_type_dettes"/>
1151 <field name="parent_id" ref="pcg_168"/>
1154 <record id="pcg_1687" model="account.account.template">
1155 <field name="name">Autres dettes</field>
1156 <field name="code">1687</field>
1157 <field name="type">other</field>
1158 <field name="user_type" ref="account_type_dettes"/>
1160 <field name="parent_id" ref="pcg_168"/>
1163 <record id="pcg_1688" model="account.account.template">
1164 <field name="name">Intérêts courus</field>
1165 <field name="code">1688</field>
1166 <field name="type">view</field>
1167 <field name="user_type" ref="account_type_dettes"/>
1169 <field name="parent_id" ref="pcg_168"/>
1172 <record id="pcg_16881" model="account.account.template">
1173 <field name="name">Sur emprunts obligataires convertibles </field>
1174 <field name="code">16881</field>
1175 <field name="type">other</field>
1176 <field name="user_type" ref="account_type_dettes"/>
1178 <field name="parent_id" ref="pcg_1688"/>
1181 <record id="pcg_16883" model="account.account.template">
1182 <field name="name">Sur autres emprunts obligataires</field>
1183 <field name="code">16883</field>
1184 <field name="type">other</field>
1185 <field name="user_type" ref="account_type_dettes"/>
1187 <field name="parent_id" ref="pcg_1688"/>
1190 <record id="pcg_16884" model="account.account.template">
1191 <field name="name">Sur emprunts auprès des établissements de crédit</field>
1192 <field name="code">16884</field>
1193 <field name="type">other</field>
1194 <field name="user_type" ref="account_type_dettes"/>
1196 <field name="parent_id" ref="pcg_1688"/>
1199 <record id="pcg_16885" model="account.account.template">
1200 <field name="name">Sur dépôts et cautionnements reçus</field>
1201 <field name="code">16885</field>
1202 <field name="type">other</field>
1203 <field name="user_type" ref="account_type_dettes"/>
1205 <field name="parent_id" ref="pcg_1688"/>
1208 <record id="pcg_16886" model="account.account.template">
1209 <field name="name">Sur participation des salariés aux résultats</field>
1210 <field name="code">16886</field>
1211 <field name="type">other</field>
1212 <field name="user_type" ref="account_type_dettes"/>
1214 <field name="parent_id" ref="pcg_1688"/>
1217 <record id="pcg_16887" model="account.account.template">
1218 <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
1219 <field name="code">16887</field>
1220 <field name="type">other</field>
1221 <field name="user_type" ref="account_type_dettes"/>
1223 <field name="parent_id" ref="pcg_1688"/>
1226 <record id="pcg_16888" model="account.account.template">
1227 <field name="name">Sur autres emprunts et dettes assimilées</field>
1228 <field name="code">16888</field>
1229 <field name="type">other</field>
1230 <field name="user_type" ref="account_type_dettes"/>
1232 <field name="parent_id" ref="pcg_1688"/>
1235 <record id="pcg_169" model="account.account.template">
1236 <field name="name">Primes de remboursement des obligations</field>
1237 <field name="code">169</field>
1238 <field name="type">other</field>
1239 <field name="user_type" ref="account_type_dettes"/>
1241 <field name="parent_id" ref="pcg_16"/>
1244 <record id="pcg_17" model="account.account.template">
1245 <field name="name">Dettes rattachées à des participations</field>
1246 <field name="code">17</field>
1247 <field name="type">view</field>
1248 <field name="user_type" ref="account_type_view"/>
1250 <field name="parent_id" ref="pcg_Classe_1"/>
1253 <record id="pcg_171" model="account.account.template">
1254 <field name="name">Dettes rattachées à des participations (groupe)</field>
1255 <field name="code">171</field>
1256 <field name="type">other</field>
1257 <field name="user_type" ref="account_type_dettes"/>
1259 <field name="parent_id" ref="pcg_17"/>
1262 <record id="pcg_174" model="account.account.template">
1263 <field name="name">Dettes rattachées à des participations (hors groupe)</field>
1264 <field name="code">174</field>
1265 <field name="type">other</field>
1266 <field name="user_type" ref="account_type_dettes"/>
1268 <field name="parent_id" ref="pcg_17"/>
1271 <record id="pcg_178" model="account.account.template">
1272 <field name="name">Dettes rattachées à des sociétés en participation</field>
1273 <field name="code">178</field>
1274 <field name="type">view</field>
1275 <field name="user_type" ref="account_type_dettes"/>
1277 <field name="parent_id" ref="pcg_17"/>
1280 <record id="pcg_1781" model="account.account.template">
1281 <field name="name">Principal</field>
1282 <field name="code">1781</field>
1283 <field name="type">other</field>
1284 <field name="user_type" ref="account_type_dettes"/>
1286 <field name="parent_id" ref="pcg_178"/>
1289 <record id="pcg_1788" model="account.account.template">
1290 <field name="name">Intérêts courus</field>
1291 <field name="code">1788</field>
1292 <field name="type">other</field>
1293 <field name="user_type" ref="account_type_dettes"/>
1295 <field name="parent_id" ref="pcg_178"/>
1298 <record id="pcg_18" model="account.account.template">
1299 <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
1300 <field name="code">18</field>
1301 <field name="type">view</field>
1302 <field name="user_type" ref="account_type_view"/>
1304 <field name="parent_id" ref="pcg_Classe_1"/>
1307 <record id="pcg_181" model="account.account.template">
1308 <field name="name">Comptes de liaison des établissements</field>
1309 <field name="code">181</field>
1310 <field name="type">other</field>
1311 <field name="user_type" ref="account_type_dettes"/>
1313 <field name="parent_id" ref="pcg_18"/>
1316 <record id="pcg_186" model="account.account.template">
1317 <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
1318 <field name="code">186</field>
1319 <field name="type">other</field>
1320 <field name="user_type" ref="account_type_dettes"/>
1322 <field name="parent_id" ref="pcg_18"/>
1325 <record id="pcg_187" model="account.account.template">
1326 <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
1327 <field name="code">187</field>
1328 <field name="type">other</field>
1329 <field name="user_type" ref="account_type_dettes"/>
1331 <field name="parent_id" ref="pcg_18"/>
1334 <record id="pcg_188" model="account.account.template">
1335 <field name="name">Comptes de liaison des sociétés en participation</field>
1336 <field name="code">188</field>
1337 <field name="type">other</field>
1338 <field name="user_type" ref="account_type_dettes"/>
1340 <field name="parent_id" ref="pcg_18"/>
1343 <record id="pcg_Classe_2" model="account.account.template">
1344 <field name="name">Comptes d'immobilisations</field>
1345 <field name="code">Classe 2</field>
1346 <field name="type">view</field>
1347 <field name="user_type" ref="account_type_view"/>
1348 <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field>
1350 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
1353 <record id="pcg_20" model="account.account.template">
1354 <field name="name">Immobilisations incorporelles</field>
1355 <field name="code">20</field>
1356 <field name="type">view</field>
1357 <field name="user_type" ref="account_type_view"/>
1359 <field name="parent_id" ref="pcg_Classe_2"/>
1362 <record id="pcg_201" model="account.account.template">
1363 <field name="name">Frais d'établissement</field>
1364 <field name="code">201</field>
1365 <field name="type">view</field>
1366 <field name="user_type" ref="account_type_immobilisations"/>
1368 <field name="parent_id" ref="pcg_20"/>
1371 <record id="pcg_2011" model="account.account.template">
1372 <field name="name">Frais de constitution</field>
1373 <field name="code">2011</field>
1374 <field name="type">other</field>
1375 <field name="user_type" ref="account_type_immobilisations"/>
1377 <field name="parent_id" ref="pcg_201"/>
1380 <record id="pcg_2012" model="account.account.template">
1381 <field name="name">Frais de premier établissement</field>
1382 <field name="code">2012</field>
1383 <field name="type">view</field>
1384 <field name="user_type" ref="account_type_immobilisations"/>
1386 <field name="parent_id" ref="pcg_201"/>
1389 <record id="pcg_20121" model="account.account.template">
1390 <field name="name">Frais de prospection</field>
1391 <field name="code">20121</field>
1392 <field name="type">other</field>
1393 <field name="user_type" ref="account_type_immobilisations"/>
1395 <field name="parent_id" ref="pcg_2012"/>
1398 <record id="pcg_20122" model="account.account.template">
1399 <field name="name">Frais de publicité</field>
1400 <field name="code">20122</field>
1401 <field name="type">other</field>
1402 <field name="user_type" ref="account_type_immobilisations"/>
1404 <field name="parent_id" ref="pcg_2012"/>
1407 <record id="pcg_2013" model="account.account.template">
1408 <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
1409 <field name="code">2013</field>
1410 <field name="type">other</field>
1411 <field name="user_type" ref="account_type_immobilisations"/>
1413 <field name="parent_id" ref="pcg_201"/>
1416 <record id="pcg_203" model="account.account.template">
1417 <field name="name">Frais de recherche et de développement</field>
1418 <field name="code">203</field>
1419 <field name="type">other</field>
1420 <field name="user_type" ref="account_type_immobilisations"/>
1422 <field name="parent_id" ref="pcg_20"/>
1425 <record id="pcg_205" model="account.account.template">
1426 <field name="name">Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
1427 <field name="code">205</field>
1428 <field name="type">other</field>
1429 <field name="user_type" ref="account_type_immobilisations"/>
1431 <field name="parent_id" ref="pcg_20"/>
1434 <record id="pcg_206" model="account.account.template">
1435 <field name="name">Droit au bail</field>
1436 <field name="code">206</field>
1437 <field name="type">other</field>
1438 <field name="user_type" ref="account_type_immobilisations"/>
1440 <field name="parent_id" ref="pcg_20"/>
1443 <record id="pcg_207" model="account.account.template">
1444 <field name="name">Fonds commercial</field>
1445 <field name="code">207</field>
1446 <field name="type">other</field>
1447 <field name="user_type" ref="account_type_immobilisations"/>
1449 <field name="parent_id" ref="pcg_20"/>
1452 <record id="pcg_208" model="account.account.template">
1453 <field name="name">Autres immobilisations incorporelles</field>
1454 <field name="code">208</field>
1455 <field name="type">other</field>
1456 <field name="user_type" ref="account_type_immobilisations"/>
1458 <field name="parent_id" ref="pcg_20"/>
1461 <record id="pcg_21" model="account.account.template">
1462 <field name="name">Immobilisations corporelles</field>
1463 <field name="code">21</field>
1464 <field name="type">view</field>
1465 <field name="user_type" ref="account_type_view"/>
1466 <field name="note">Si valeur unitaire supérieure à 500 Euros HT</field>
1468 <field name="parent_id" ref="pcg_Classe_2"/>
1471 <record id="pcg_211" model="account.account.template">
1472 <field name="name">Terrains</field>
1473 <field name="code">211</field>
1474 <field name="type">view</field>
1475 <field name="user_type" ref="account_type_immobilisations"/>
1477 <field name="parent_id" ref="pcg_21"/>
1480 <record id="pcg_2111" model="account.account.template">
1481 <field name="name">Terrains nus</field>
1482 <field name="code">2111</field>
1483 <field name="type">other</field>
1484 <field name="user_type" ref="account_type_immobilisations"/>
1486 <field name="parent_id" ref="pcg_211"/>
1489 <record id="pcg_2112" model="account.account.template">
1490 <field name="name">Terrains aménagés</field>
1491 <field name="code">2112</field>
1492 <field name="type">other</field>
1493 <field name="user_type" ref="account_type_immobilisations"/>
1495 <field name="parent_id" ref="pcg_211"/>
1498 <record id="pcg_2113" model="account.account.template">
1499 <field name="name">Sous-sols et sur-sols</field>
1500 <field name="code">2113</field>
1501 <field name="type">other</field>
1502 <field name="user_type" ref="account_type_immobilisations"/>
1504 <field name="parent_id" ref="pcg_211"/>
1507 <record id="pcg_2114" model="account.account.template">
1508 <field name="name">Terrains de gisement</field>
1509 <field name="code">2114</field>
1510 <field name="type">view</field>
1511 <field name="user_type" ref="account_type_immobilisations"/>
1513 <field name="parent_id" ref="pcg_211"/>
1516 <record id="pcg_21141" model="account.account.template">
1517 <field name="name">Carrières</field>
1518 <field name="code">21141</field>
1519 <field name="type">other</field>
1520 <field name="user_type" ref="account_type_immobilisations"/>
1522 <field name="parent_id" ref="pcg_2114"/>
1525 <record id="pcg_2115" model="account.account.template">
1526 <field name="name">Terrains bâtis</field>
1527 <field name="code">2115</field>
1528 <field name="type">view</field>
1529 <field name="user_type" ref="account_type_immobilisations"/>
1531 <field name="parent_id" ref="pcg_211"/>
1534 <record id="pcg_21151" model="account.account.template">
1535 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1536 <field name="code">21151</field>
1537 <field name="type">other</field>
1538 <field name="user_type" ref="account_type_immobilisations"/>
1540 <field name="parent_id" ref="pcg_2115"/>
1543 <record id="pcg_21155" model="account.account.template">
1544 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1545 <field name="code">21155</field>
1546 <field name="type">other</field>
1547 <field name="user_type" ref="account_type_immobilisations"/>
1549 <field name="parent_id" ref="pcg_2115"/>
1552 <record id="pcg_21158" model="account.account.template">
1553 <field name="name">Autres ensembles immobiliers</field>
1554 <field name="code">21158</field>
1555 <field name="type">view</field>
1556 <field name="user_type" ref="account_type_immobilisations"/>
1558 <field name="parent_id" ref="pcg_2115"/>
1561 <record id="pcg_211581" model="account.account.template">
1562 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1563 <field name="code">211581</field>
1564 <field name="type">other</field>
1565 <field name="user_type" ref="account_type_immobilisations"/>
1567 <field name="parent_id" ref="pcg_21158"/>
1570 <record id="pcg_211588" model="account.account.template">
1571 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1572 <field name="code">211588</field>
1573 <field name="type">other</field>
1574 <field name="user_type" ref="account_type_immobilisations"/>
1576 <field name="parent_id" ref="pcg_21158"/>
1579 <record id="pcg_2116" model="account.account.template">
1580 <field name="name">Compte d'ordre sur immobilisations</field>
1581 <field name="code">2116</field>
1582 <field name="type">other</field>
1583 <field name="user_type" ref="account_type_immobilisations"/>
1585 <field name="parent_id" ref="pcg_211"/>
1588 <record id="pcg_212" model="account.account.template">
1589 <field name="name">Agencements et aménagements de terrains (même ventilation que celle du compte 211)</field>
1590 <field name="code">212</field>
1591 <field name="type">other</field>
1592 <field name="user_type" ref="account_type_immobilisations"/>
1594 <field name="parent_id" ref="pcg_21"/>
1597 <record id="pcg_213" model="account.account.template">
1598 <field name="name">Constructions</field>
1599 <field name="code">213</field>
1600 <field name="type">view</field>
1601 <field name="user_type" ref="account_type_immobilisations"/>
1603 <field name="parent_id" ref="pcg_21"/>
1606 <record id="pcg_2131" model="account.account.template">
1607 <field name="name">Bâtiments</field>
1608 <field name="code">2131</field>
1609 <field name="type">view</field>
1610 <field name="user_type" ref="account_type_immobilisations"/>
1612 <field name="parent_id" ref="pcg_213"/>
1615 <record id="pcg_21311" model="account.account.template">
1616 <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
1617 <field name="code">21311</field>
1618 <field name="type">other</field>
1619 <field name="user_type" ref="account_type_immobilisations"/>
1621 <field name="parent_id" ref="pcg_2131"/>
1624 <record id="pcg_21315" model="account.account.template">
1625 <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
1626 <field name="code">21315</field>
1627 <field name="type">other</field>
1628 <field name="user_type" ref="account_type_immobilisations"/>
1630 <field name="parent_id" ref="pcg_2131"/>
1633 <record id="pcg_21318" model="account.account.template">
1634 <field name="name">Autres ensembles immobiliers</field>
1635 <field name="code">21318</field>
1636 <field name="type">view</field>
1637 <field name="user_type" ref="account_type_immobilisations"/>
1639 <field name="parent_id" ref="pcg_2131"/>
1642 <record id="pcg_213181" model="account.account.template">
1643 <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
1644 <field name="code">213181</field>
1645 <field name="type">other</field>
1646 <field name="user_type" ref="account_type_immobilisations"/>
1648 <field name="parent_id" ref="pcg_21318"/>
1651 <record id="pcg_213188" model="account.account.template">
1652 <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
1653 <field name="code">213188</field>
1654 <field name="type">other</field>
1655 <field name="user_type" ref="account_type_immobilisations"/>
1657 <field name="parent_id" ref="pcg_21318"/>
1660 <record id="pcg_2135" model="account.account.template">
1661 <field name="name">Installations générales agencements aménagements des constructions (même ventilation que celle du compte 2131)</field>
1662 <field name="code">2135</field>
1663 <field name="type">other</field>
1664 <field name="user_type" ref="account_type_immobilisations"/>
1666 <field name="parent_id" ref="pcg_213"/>
1669 <record id="pcg_2138" model="account.account.template">
1670 <field name="name">Ouvrages d'infrastructure</field>
1671 <field name="code">2138</field>
1672 <field name="type">view</field>
1673 <field name="user_type" ref="account_type_immobilisations"/>
1675 <field name="parent_id" ref="pcg_213"/>
1678 <record id="pcg_21381" model="account.account.template">
1679 <field name="name">Voies de terre</field>
1680 <field name="code">21381</field>
1681 <field name="type">other</field>
1682 <field name="user_type" ref="account_type_immobilisations"/>
1684 <field name="parent_id" ref="pcg_2138"/>
1687 <record id="pcg_21382" model="account.account.template">
1688 <field name="name">Voies de fer</field>
1689 <field name="code">21382</field>
1690 <field name="type">other</field>
1691 <field name="user_type" ref="account_type_immobilisations"/>
1693 <field name="parent_id" ref="pcg_2138"/>
1696 <record id="pcg_21383" model="account.account.template">
1697 <field name="name">Voies d'eau</field>
1698 <field name="code">21383</field>
1699 <field name="type">other</field>
1700 <field name="user_type" ref="account_type_immobilisations"/>
1702 <field name="parent_id" ref="pcg_2138"/>
1705 <record id="pcg_21384" model="account.account.template">
1706 <field name="name">Barrages</field>
1707 <field name="code">21384</field>
1708 <field name="type">other</field>
1709 <field name="user_type" ref="account_type_immobilisations"/>
1711 <field name="parent_id" ref="pcg_2138"/>
1714 <record id="pcg_21385" model="account.account.template">
1715 <field name="name">Pistes d'aérodromes</field>
1716 <field name="code">21385</field>
1717 <field name="type">other</field>
1718 <field name="user_type" ref="account_type_immobilisations"/>
1720 <field name="parent_id" ref="pcg_2138"/>
1723 <record id="pcg_214" model="account.account.template">
1724 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 213)</field>
1725 <field name="code">214</field>
1726 <field name="type">other</field>
1727 <field name="user_type" ref="account_type_immobilisations"/>
1729 <field name="parent_id" ref="pcg_21"/>
1732 <record id="pcg_215" model="account.account.template">
1733 <field name="name">Installations techniques matériels et outillages industriels</field>
1734 <field name="code">215</field>
1735 <field name="type">view</field>
1736 <field name="user_type" ref="account_type_immobilisations"/>
1738 <field name="parent_id" ref="pcg_21"/>
1741 <record id="pcg_2151" model="account.account.template">
1742 <field name="name">Installations complexes spécialisées</field>
1743 <field name="code">2151</field>
1744 <field name="type">view</field>
1745 <field name="user_type" ref="account_type_immobilisations"/>
1747 <field name="parent_id" ref="pcg_215"/>
1750 <record id="pcg_21511" model="account.account.template">
1751 <field name="name">Sur sol propre</field>
1752 <field name="code">21511</field>
1753 <field name="type">other</field>
1754 <field name="user_type" ref="account_type_immobilisations"/>
1756 <field name="parent_id" ref="pcg_2151"/>
1759 <record id="pcg_21514" model="account.account.template">
1760 <field name="name">Sur sol d'autrui</field>
1761 <field name="code">21514</field>
1762 <field name="type">other</field>
1763 <field name="user_type" ref="account_type_immobilisations"/>
1765 <field name="parent_id" ref="pcg_2151"/>
1768 <record id="pcg_2153" model="account.account.template">
1769 <field name="name">Installations à caractère spécifique</field>
1770 <field name="code">2153</field>
1771 <field name="type">view</field>
1772 <field name="user_type" ref="account_type_immobilisations"/>
1774 <field name="parent_id" ref="pcg_215"/>
1777 <record id="pcg_21531" model="account.account.template">
1778 <field name="name">Sur sol propre</field>
1779 <field name="code">21531</field>
1780 <field name="type">other</field>
1781 <field name="user_type" ref="account_type_immobilisations"/>
1783 <field name="parent_id" ref="pcg_2153"/>
1786 <record id="pcg_21534" model="account.account.template">
1787 <field name="name">Sur sol d'autrui</field>
1788 <field name="code">21534</field>
1789 <field name="type">other</field>
1790 <field name="user_type" ref="account_type_immobilisations"/>
1792 <field name="parent_id" ref="pcg_2153"/>
1795 <record id="pcg_2154" model="account.account.template">
1796 <field name="name">Matériel industriel</field>
1797 <field name="code">2154</field>
1798 <field name="type">other</field>
1799 <field name="user_type" ref="account_type_immobilisations"/>
1801 <field name="parent_id" ref="pcg_215"/>
1804 <record id="pcg_2155" model="account.account.template">
1805 <field name="name">Outillage industriel</field>
1806 <field name="code">2155</field>
1807 <field name="type">other</field>
1808 <field name="user_type" ref="account_type_immobilisations"/>
1810 <field name="parent_id" ref="pcg_215"/>
1813 <record id="pcg_2157" model="account.account.template">
1814 <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
1815 <field name="code">2157</field>
1816 <field name="type">other</field>
1817 <field name="user_type" ref="account_type_immobilisations"/>
1819 <field name="parent_id" ref="pcg_215"/>
1822 <record id="pcg_218" model="account.account.template">
1823 <field name="name">Autres immobilisations corporelles</field>
1824 <field name="code">218</field>
1825 <field name="type">view</field>
1826 <field name="user_type" ref="account_type_immobilisations"/>
1828 <field name="parent_id" ref="pcg_21"/>
1831 <record id="pcg_2181" model="account.account.template">
1832 <field name="name">Installations générales agencements aménagements divers</field>
1833 <field name="code">2181</field>
1834 <field name="type">other</field>
1835 <field name="user_type" ref="account_type_immobilisations"/>
1837 <field name="parent_id" ref="pcg_218"/>
1840 <record id="pcg_2182" model="account.account.template">
1841 <field name="name">Matériel de transport</field>
1842 <field name="code">2182</field>
1843 <field name="type">other</field>
1844 <field name="user_type" ref="account_type_immobilisations"/>
1846 <field name="parent_id" ref="pcg_218"/>
1849 <record id="pcg_2183" model="account.account.template">
1850 <field name="name">Matériel de bureau et matériel informatique </field>
1851 <field name="code">2183</field>
1852 <field name="type">other</field>
1853 <field name="user_type" ref="account_type_immobilisations"/>
1855 <field name="parent_id" ref="pcg_218"/>
1858 <record id="pcg_2184" model="account.account.template">
1859 <field name="name">Mobilier</field>
1860 <field name="code">2184</field>
1861 <field name="type">other</field>
1862 <field name="user_type" ref="account_type_immobilisations"/>
1864 <field name="parent_id" ref="pcg_218"/>
1867 <record id="pcg_2185" model="account.account.template">
1868 <field name="name">Cheptel</field>
1869 <field name="code">2185</field>
1870 <field name="type">other</field>
1871 <field name="user_type" ref="account_type_immobilisations"/>
1873 <field name="parent_id" ref="pcg_218"/>
1876 <record id="pcg_2186" model="account.account.template">
1877 <field name="name">Emballages récupérables</field>
1878 <field name="code">2186</field>
1879 <field name="type">other</field>
1880 <field name="user_type" ref="account_type_immobilisations"/>
1882 <field name="parent_id" ref="pcg_218"/>
1885 <record id="pcg_22" model="account.account.template">
1886 <field name="name">Immobilisations mises en concession</field>
1887 <field name="code">22</field>
1888 <field name="type">view</field>
1889 <field name="user_type" ref="account_type_view"/>
1891 <field name="parent_id" ref="pcg_Classe_2"/>
1894 <record id="pcg_23" model="account.account.template">
1895 <field name="name">Immobilisations en cours</field>
1896 <field name="code">23</field>
1897 <field name="type">view</field>
1898 <field name="user_type" ref="account_type_view"/>
1900 <field name="parent_id" ref="pcg_Classe_2"/>
1903 <record id="pcg_231" model="account.account.template">
1904 <field name="name">Immobilisations corporelles en cours</field>
1905 <field name="code">231</field>
1906 <field name="type">view</field>
1907 <field name="user_type" ref="account_type_immobilisations"/>
1909 <field name="parent_id" ref="pcg_23"/>
1912 <record id="pcg_2312" model="account.account.template">
1913 <field name="name">Terrains</field>
1914 <field name="code">2312</field>
1915 <field name="type">other</field>
1916 <field name="user_type" ref="account_type_immobilisations"/>
1917 <field name="note">Pas d'amortissement sur les terrains</field>
1919 <field name="parent_id" ref="pcg_231"/>
1922 <record id="pcg_2313" model="account.account.template">
1923 <field name="name">Constructions</field>
1924 <field name="code">2313</field>
1925 <field name="type">other</field>
1926 <field name="user_type" ref="account_type_immobilisations"/>
1928 <field name="parent_id" ref="pcg_231"/>
1931 <record id="pcg_2315" model="account.account.template">
1932 <field name="name">Installations techniques matériel et outillage industriels</field>
1933 <field name="code">2315</field>
1934 <field name="type">other</field>
1935 <field name="user_type" ref="account_type_immobilisations"/>
1937 <field name="parent_id" ref="pcg_231"/>
1940 <record id="pcg_2318" model="account.account.template">
1941 <field name="name">Autres immobilisations corporelles</field>
1942 <field name="code">2318</field>
1943 <field name="type">other</field>
1944 <field name="user_type" ref="account_type_immobilisations"/>
1946 <field name="parent_id" ref="pcg_231"/>
1949 <record id="pcg_232" model="account.account.template">
1950 <field name="name">Immobilisations incorporelles en cours </field>
1951 <field name="code">232</field>
1952 <field name="type">other</field>
1953 <field name="user_type" ref="account_type_immobilisations"/>
1955 <field name="parent_id" ref="pcg_23"/>
1958 <record id="pcg_237" model="account.account.template">
1959 <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
1960 <field name="code">237</field>
1961 <field name="type">other</field>
1962 <field name="user_type" ref="account_type_immobilisations"/>
1964 <field name="parent_id" ref="pcg_23"/>
1967 <record id="pcg_238" model="account.account.template">
1968 <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
1969 <field name="code">238</field>
1970 <field name="type">view</field>
1971 <field name="user_type" ref="account_type_immobilisations"/>
1973 <field name="parent_id" ref="pcg_23"/>
1976 <record id="pcg_2382" model="account.account.template">
1977 <field name="name">Terrains</field>
1978 <field name="code">2382</field>
1979 <field name="type">other</field>
1980 <field name="user_type" ref="account_type_immobilisations"/>
1982 <field name="parent_id" ref="pcg_238"/>
1985 <record id="pcg_2383" model="account.account.template">
1986 <field name="name">Constructions</field>
1987 <field name="code">2383</field>
1988 <field name="type">other</field>
1989 <field name="user_type" ref="account_type_immobilisations"/>
1991 <field name="parent_id" ref="pcg_238"/>
1994 <record id="pcg_2385" model="account.account.template">
1995 <field name="name">Installations techniques matériel et outillage industriels</field>
1996 <field name="code">2385</field>
1997 <field name="type">other</field>
1998 <field name="user_type" ref="account_type_immobilisations"/>
2000 <field name="parent_id" ref="pcg_238"/>
2003 <record id="pcg_2388" model="account.account.template">
2004 <field name="name">Autres immobilisations corporelles</field>
2005 <field name="code">2388</field>
2006 <field name="type">other</field>
2007 <field name="user_type" ref="account_type_immobilisations"/>
2009 <field name="parent_id" ref="pcg_238"/>
2012 <record id="pcg_25" model="account.account.template">
2013 <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
2014 <field name="code">25</field>
2015 <field name="type">view</field>
2016 <field name="user_type" ref="account_type_view"/>
2018 <field name="parent_id" ref="pcg_Classe_2"/>
2021 <record id="pcg_26" model="account.account.template">
2022 <field name="name">Participations et créances rattachées à des participations</field>
2023 <field name="code">26</field>
2024 <field name="type">view</field>
2025 <field name="user_type" ref="account_type_view"/>
2027 <field name="parent_id" ref="pcg_Classe_2"/>
2030 <record id="pcg_261" model="account.account.template">
2031 <field name="name">Titres de participation</field>
2032 <field name="code">261</field>
2033 <field name="type">view</field>
2034 <field name="user_type" ref="account_type_immobilisations"/>
2035 <field name="note">Pas d'amortissement sur les titres de participation</field>
2037 <field name="parent_id" ref="pcg_26"/>
2040 <record id="pcg_2611" model="account.account.template">
2041 <field name="name">Actions</field>
2042 <field name="code">2611</field>
2043 <field name="type">other</field>
2044 <field name="user_type" ref="account_type_immobilisations"/>
2046 <field name="parent_id" ref="pcg_261"/>
2049 <record id="pcg_2618" model="account.account.template">
2050 <field name="name">Autres titres</field>
2051 <field name="code">2618</field>
2052 <field name="type">other</field>
2053 <field name="user_type" ref="account_type_immobilisations"/>
2055 <field name="parent_id" ref="pcg_261"/>
2058 <record id="pcg_262" model="account.account.template">
2059 <field name="name">Titres évalués par équivalence</field>
2060 <field name="code">262</field>
2061 <field name="type">other</field>
2062 <field name="user_type" ref="account_type_immobilisations"/>
2063 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
2065 <field name="parent_id" ref="pcg_26"/>
2068 <record id="pcg_266" model="account.account.template">
2069 <field name="name">Autres formes de participation</field>
2070 <field name="code">266</field>
2071 <field name="type">other</field>
2072 <field name="user_type" ref="account_type_immobilisations"/>
2073 <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
2075 <field name="parent_id" ref="pcg_26"/>
2078 <record id="pcg_267" model="account.account.template">
2079 <field name="name">Créances rattachées à des participations</field>
2080 <field name="code">267</field>
2081 <field name="type">view</field>
2082 <field name="user_type" ref="account_type_immobilisations"/>
2084 <field name="parent_id" ref="pcg_26"/>
2087 <record id="pcg_2671" model="account.account.template">
2088 <field name="name">Créances rattachées à des participations (groupe)</field>
2089 <field name="code">2671</field>
2090 <field name="type">other</field>
2091 <field name="user_type" ref="account_type_immobilisations"/>
2093 <field name="parent_id" ref="pcg_267"/>
2096 <record id="pcg_2674" model="account.account.template">
2097 <field name="name">Créances rattachées à des participations (hors groupe)</field>
2098 <field name="code">2674</field>
2099 <field name="type">other</field>
2100 <field name="user_type" ref="account_type_immobilisations"/>
2102 <field name="parent_id" ref="pcg_267"/>
2105 <record id="pcg_2675" model="account.account.template">
2106 <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
2107 <field name="code">2675</field>
2108 <field name="type">other</field>
2109 <field name="user_type" ref="account_type_immobilisations"/>
2111 <field name="parent_id" ref="pcg_267"/>
2114 <record id="pcg_2676" model="account.account.template">
2115 <field name="name">Avances consolidables</field>
2116 <field name="code">2676</field>
2117 <field name="type">other</field>
2118 <field name="user_type" ref="account_type_immobilisations"/>
2120 <field name="parent_id" ref="pcg_267"/>
2123 <record id="pcg_2677" model="account.account.template">
2124 <field name="name">Autres créances rattachées à des participations </field>
2125 <field name="code">2677</field>
2126 <field name="type">other</field>
2127 <field name="user_type" ref="account_type_immobilisations"/>
2129 <field name="parent_id" ref="pcg_267"/>
2132 <record id="pcg_2678" model="account.account.template">
2133 <field name="name">Intérêts courus</field>
2134 <field name="code">2678</field>
2135 <field name="type">other</field>
2136 <field name="user_type" ref="account_type_immobilisations"/>
2138 <field name="parent_id" ref="pcg_267"/>
2141 <record id="pcg_268" model="account.account.template">
2142 <field name="name">Créances rattachées à des sociétés en participation</field>
2143 <field name="code">268</field>
2144 <field name="type">view</field>
2145 <field name="user_type" ref="account_type_immobilisations"/>
2147 <field name="parent_id" ref="pcg_26"/>
2150 <record id="pcg_2681" model="account.account.template">
2151 <field name="name">Principal</field>
2152 <field name="code">2681</field>
2153 <field name="type">other</field>
2154 <field name="user_type" ref="account_type_immobilisations"/>
2156 <field name="parent_id" ref="pcg_268"/>
2159 <record id="pcg_2688" model="account.account.template">
2160 <field name="name">Intérêts courus</field>
2161 <field name="code">2688</field>
2162 <field name="type">other</field>
2163 <field name="user_type" ref="account_type_immobilisations"/>
2165 <field name="parent_id" ref="pcg_268"/>
2168 <record id="pcg_269" model="account.account.template">
2169 <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
2170 <field name="code">269</field>
2171 <field name="type">other</field>
2172 <field name="user_type" ref="account_type_immobilisations"/>
2174 <field name="parent_id" ref="pcg_26"/>
2177 <record id="pcg_27" model="account.account.template">
2178 <field name="name">Autres immobilisations financières</field>
2179 <field name="code">27</field>
2180 <field name="type">view</field>
2181 <field name="user_type" ref="account_type_view"/>
2182 <field name="note">Pas d'amortissement sur les immobilisations financières</field>
2184 <field name="parent_id" ref="pcg_Classe_2"/>
2187 <record id="pcg_271" model="account.account.template">
2188 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
2189 <field name="code">271</field>
2190 <field name="type">view</field>
2191 <field name="user_type" ref="account_type_immobilisations"/>
2193 <field name="parent_id" ref="pcg_27"/>
2196 <record id="pcg_2711" model="account.account.template">
2197 <field name="name">Actions</field>
2198 <field name="code">2711</field>
2199 <field name="type">other</field>
2200 <field name="user_type" ref="account_type_immobilisations"/>
2202 <field name="parent_id" ref="pcg_271"/>
2205 <record id="pcg_2718" model="account.account.template">
2206 <field name="name">Autres titres</field>
2207 <field name="code">2718</field>
2208 <field name="type">other</field>
2209 <field name="user_type" ref="account_type_immobilisations"/>
2211 <field name="parent_id" ref="pcg_271"/>
2214 <record id="pcg_272" model="account.account.template">
2215 <field name="name">Titres immobilisés (droit de créance)</field>
2216 <field name="code">272</field>
2217 <field name="type">view</field>
2218 <field name="user_type" ref="account_type_immobilisations"/>
2220 <field name="parent_id" ref="pcg_27"/>
2223 <record id="pcg_2721" model="account.account.template">
2224 <field name="name">Obligations</field>
2225 <field name="code">2721</field>
2226 <field name="type">other</field>
2227 <field name="user_type" ref="account_type_immobilisations"/>
2229 <field name="parent_id" ref="pcg_272"/>
2232 <record id="pcg_2722" model="account.account.template">
2233 <field name="name">Bons</field>
2234 <field name="code">2722</field>
2235 <field name="type">other</field>
2236 <field name="user_type" ref="account_type_immobilisations"/>
2238 <field name="parent_id" ref="pcg_272"/>
2241 <record id="pcg_273" model="account.account.template">
2242 <field name="name">Titres immobilisés de l'activité de portefeuille (TIAP)</field>
2243 <field name="code">273</field>
2244 <field name="type">other</field>
2245 <field name="user_type" ref="account_type_immobilisations"/>
2247 <field name="parent_id" ref="pcg_27"/>
2250 <record id="pcg_274" model="account.account.template">
2251 <field name="name">Prêts</field>
2252 <field name="code">274</field>
2253 <field name="type">view</field>
2254 <field name="user_type" ref="account_type_immobilisations"/>
2256 <field name="parent_id" ref="pcg_27"/>
2259 <record id="pcg_2741" model="account.account.template">
2260 <field name="name">Prêts participatifs</field>
2261 <field name="code">2741</field>
2262 <field name="type">other</field>
2263 <field name="user_type" ref="account_type_immobilisations"/>
2265 <field name="parent_id" ref="pcg_274"/>
2268 <record id="pcg_2742" model="account.account.template">
2269 <field name="name">Prêts aux associés</field>
2270 <field name="code">2742</field>
2271 <field name="type">other</field>
2272 <field name="user_type" ref="account_type_immobilisations"/>
2274 <field name="parent_id" ref="pcg_274"/>
2277 <record id="pcg_2743" model="account.account.template">
2278 <field name="name">Prêts au personnel</field>
2279 <field name="code">2743</field>
2280 <field name="type">other</field>
2281 <field name="user_type" ref="account_type_immobilisations"/>
2283 <field name="parent_id" ref="pcg_274"/>
2286 <record id="pcg_2748" model="account.account.template">
2287 <field name="name">Autres prêts</field>
2288 <field name="code">2748</field>
2289 <field name="type">other</field>
2290 <field name="user_type" ref="account_type_immobilisations"/>
2292 <field name="parent_id" ref="pcg_274"/>
2295 <record id="pcg_275" model="account.account.template">
2296 <field name="name">Dépôts et cautionnements versés</field>
2297 <field name="code">275</field>
2298 <field name="type">view</field>
2299 <field name="user_type" ref="account_type_immobilisations"/>
2300 <field name="note">ex : badge autoroute..</field>
2302 <field name="parent_id" ref="pcg_27"/>
2305 <record id="pcg_2751" model="account.account.template">
2306 <field name="name">Dépôts</field>
2307 <field name="code">2751</field>
2308 <field name="type">other</field>
2309 <field name="user_type" ref="account_type_immobilisations"/>
2311 <field name="parent_id" ref="pcg_275"/>
2314 <record id="pcg_2755" model="account.account.template">
2315 <field name="name">Cautionnements</field>
2316 <field name="code">2755</field>
2317 <field name="type">other</field>
2318 <field name="user_type" ref="account_type_immobilisations"/>
2320 <field name="parent_id" ref="pcg_275"/>
2323 <record id="pcg_276" model="account.account.template">
2324 <field name="name">Autres créances immobilisées</field>
2325 <field name="code">276</field>
2326 <field name="type">view</field>
2327 <field name="user_type" ref="account_type_immobilisations"/>
2329 <field name="parent_id" ref="pcg_27"/>
2332 <record id="pcg_2761" model="account.account.template">
2333 <field name="name">Créances diverses</field>
2334 <field name="code">2761</field>
2335 <field name="type">other</field>
2336 <field name="user_type" ref="account_type_immobilisations"/>
2338 <field name="parent_id" ref="pcg_276"/>
2341 <record id="pcg_2768" model="account.account.template">
2342 <field name="name">Intérêts courus</field>
2343 <field name="code">2768</field>
2344 <field name="type">view</field>
2345 <field name="user_type" ref="account_type_immobilisations"/>
2347 <field name="parent_id" ref="pcg_276"/>
2350 <record id="pcg_27682" model="account.account.template">
2351 <field name="name">Sur titres immobilisés (droits de créance)</field>
2352 <field name="code">27682</field>
2353 <field name="type">other</field>
2354 <field name="user_type" ref="account_type_immobilisations"/>
2356 <field name="parent_id" ref="pcg_2768"/>
2359 <record id="pcg_27684" model="account.account.template">
2360 <field name="name">Sur prêts</field>
2361 <field name="code">27684</field>
2362 <field name="type">other</field>
2363 <field name="user_type" ref="account_type_immobilisations"/>
2365 <field name="parent_id" ref="pcg_2768"/>
2368 <record id="pcg_27685" model="account.account.template">
2369 <field name="name">Sur dépôts et cautionnements</field>
2370 <field name="code">27685</field>
2371 <field name="type">other</field>
2372 <field name="user_type" ref="account_type_immobilisations"/>
2374 <field name="parent_id" ref="pcg_2768"/>
2377 <record id="pcg_27688" model="account.account.template">
2378 <field name="name">Sur créances diverses</field>
2379 <field name="code">27688</field>
2380 <field name="type">other</field>
2381 <field name="user_type" ref="account_type_immobilisations"/>
2383 <field name="parent_id" ref="pcg_2768"/>
2386 <record id="pcg_277" model="account.account.template">
2387 <field name="name">Actions propres ou parts propres</field>
2388 <field name="code">277</field>
2389 <field name="type">view</field>
2390 <field name="user_type" ref="account_type_immobilisations"/>
2392 <field name="parent_id" ref="pcg_27"/>
2395 <record id="pcg_2771" model="account.account.template">
2396 <field name="name">Actions propres ou parts propres</field>
2397 <field name="code">2771</field>
2398 <field name="type">other</field>
2399 <field name="user_type" ref="account_type_immobilisations"/>
2401 <field name="parent_id" ref="pcg_277"/>
2404 <record id="pcg_2772" model="account.account.template">
2405 <field name="name">Actions propres ou parts propres en voie d'annulation</field>
2406 <field name="code">2772</field>
2407 <field name="type">other</field>
2408 <field name="user_type" ref="account_type_immobilisations"/>
2410 <field name="parent_id" ref="pcg_277"/>
2413 <record id="pcg_279" model="account.account.template">
2414 <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
2415 <field name="code">279</field>
2416 <field name="type">other</field>
2417 <field name="user_type" ref="account_type_immobilisations"/>
2419 <field name="parent_id" ref="pcg_27"/>
2422 <record id="pcg_28" model="account.account.template">
2423 <field name="name">Amortissement des immobilisations</field>
2424 <field name="code">28</field>
2425 <field name="type">view</field>
2426 <field name="user_type" ref="account_type_view"/>
2427 <field name="note">http://fr.wikipedia.org/wiki/Amortissement_comptable</field>
2429 <field name="parent_id" ref="pcg_Classe_2"/>
2432 <record id="pcg_280" model="account.account.template">
2433 <field name="name">Amortissements des immobilisations incorporelles</field>
2434 <field name="code">280</field>
2435 <field name="type">view</field>
2436 <field name="user_type" ref="account_type_immobilisations"/>
2438 <field name="parent_id" ref="pcg_28"/>
2441 <record id="pcg_2801" model="account.account.template">
2442 <field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
2443 <field name="code">2801</field>
2444 <field name="type">other</field>
2445 <field name="user_type" ref="account_type_immobilisations"/>
2447 <field name="parent_id" ref="pcg_280"/>
2450 <record id="pcg_2803" model="account.account.template">
2451 <field name="name">Frais de recherche et de développement </field>
2452 <field name="code">2803</field>
2453 <field name="type">other</field>
2454 <field name="user_type" ref="account_type_immobilisations"/>
2456 <field name="parent_id" ref="pcg_280"/>
2459 <record id="pcg_2805" model="account.account.template">
2460 <field name="name">Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
2461 <field name="code">2805</field>
2462 <field name="type">other</field>
2463 <field name="user_type" ref="account_type_immobilisations"/>
2465 <field name="parent_id" ref="pcg_280"/>
2468 <record id="pcg_2807" model="account.account.template">
2469 <field name="name">Fonds commercial</field>
2470 <field name="code">2807</field>
2471 <field name="type">other</field>
2472 <field name="user_type" ref="account_type_immobilisations"/>
2474 <field name="parent_id" ref="pcg_280"/>
2477 <record id="pcg_2808" model="account.account.template">
2478 <field name="name">Autres immobilisations incorporelles</field>
2479 <field name="code">2808</field>
2480 <field name="type">other</field>
2481 <field name="user_type" ref="account_type_immobilisations"/>
2483 <field name="parent_id" ref="pcg_280"/>
2486 <record id="pcg_281" model="account.account.template">
2487 <field name="name">Amortissements des immobilisations corporelles</field>
2488 <field name="code">281</field>
2489 <field name="type">view</field>
2490 <field name="user_type" ref="account_type_immobilisations"/>
2492 <field name="parent_id" ref="pcg_28"/>
2495 <record id="pcg_2811" model="account.account.template">
2496 <field name="name">Terrains de gisement</field>
2497 <field name="code">2811</field>
2498 <field name="type">other</field>
2499 <field name="user_type" ref="account_type_immobilisations"/>
2501 <field name="parent_id" ref="pcg_281"/>
2504 <record id="pcg_2812" model="account.account.template">
2505 <field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
2506 <field name="code">2812</field>
2507 <field name="type">other</field>
2508 <field name="user_type" ref="account_type_immobilisations"/>
2510 <field name="parent_id" ref="pcg_281"/>
2513 <record id="pcg_2813" model="account.account.template">
2514 <field name="name">Constructions (même ventilation que celle du compte 213)</field>
2515 <field name="code">2813</field>
2516 <field name="type">other</field>
2517 <field name="user_type" ref="account_type_immobilisations"/>
2519 <field name="parent_id" ref="pcg_281"/>
2522 <record id="pcg_2814" model="account.account.template">
2523 <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
2524 <field name="code">2814</field>
2525 <field name="type">other</field>
2526 <field name="user_type" ref="account_type_immobilisations"/>
2528 <field name="parent_id" ref="pcg_281"/>
2531 <record id="pcg_2815" model="account.account.template">
2532 <field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
2533 <field name="code">2815</field>
2534 <field name="type">other</field>
2535 <field name="user_type" ref="account_type_immobilisations"/>
2537 <field name="parent_id" ref="pcg_281"/>
2540 <record id="pcg_2818" model="account.account.template">
2541 <field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
2542 <field name="code">2818</field>
2543 <field name="type">other</field>
2544 <field name="user_type" ref="account_type_immobilisations"/>
2546 <field name="parent_id" ref="pcg_281"/>
2549 <record id="pcg_282" model="account.account.template">
2550 <field name="name">Amortissements des immobilisations mises en concession</field>
2551 <field name="code">282</field>
2552 <field name="type">other</field>
2553 <field name="user_type" ref="account_type_immobilisations"/>
2555 <field name="parent_id" ref="pcg_28"/>
2558 <record id="pcg_29" model="account.account.template">
2559 <field name="name">Dépréciation des immobilisations</field>
2560 <field name="code">29</field>
2561 <field name="type">view</field>
2562 <field name="user_type" ref="account_type_view"/>
2564 <field name="parent_id" ref="pcg_Classe_2"/>
2567 <record id="pcg_290" model="account.account.template">
2568 <field name="name">Dépréciations des immobilisations incorporelles</field>
2569 <field name="code">290</field>
2570 <field name="type">view</field>
2571 <field name="user_type" ref="account_type_immobilisations"/>
2573 <field name="parent_id" ref="pcg_29"/>
2576 <record id="pcg_2905" model="account.account.template">
2577 <field name="name">Marques, procédés, droits et valeurs similaires</field>
2578 <field name="code">2905</field>
2579 <field name="type">other</field>
2580 <field name="user_type" ref="account_type_immobilisations"/>
2582 <field name="parent_id" ref="pcg_290"/>
2585 <record id="pcg_2906" model="account.account.template">
2586 <field name="name">Droit au bail</field>
2587 <field name="code">2906</field>
2588 <field name="type">other</field>
2589 <field name="user_type" ref="account_type_immobilisations"/>
2591 <field name="parent_id" ref="pcg_290"/>
2594 <record id="pcg_2907" model="account.account.template">
2595 <field name="name">Fonds commercial</field>
2596 <field name="code">2907</field>
2597 <field name="type">other</field>
2598 <field name="user_type" ref="account_type_immobilisations"/>
2600 <field name="parent_id" ref="pcg_290"/>
2603 <record id="pcg_2908" model="account.account.template">
2604 <field name="name">Autres immobilisations incorporelles</field>
2605 <field name="code">2908</field>
2606 <field name="type">other</field>
2607 <field name="user_type" ref="account_type_immobilisations"/>
2609 <field name="parent_id" ref="pcg_290"/>
2612 <record id="pcg_291" model="account.account.template">
2613 <field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
2614 <field name="code">291</field>
2615 <field name="type">view</field>
2616 <field name="user_type" ref="account_type_immobilisations"/>
2618 <field name="parent_id" ref="pcg_29"/>
2621 <record id="pcg_2911" model="account.account.template">
2622 <field name="name">Terrains (autres que terrains de gisement)</field>
2623 <field name="code">2911</field>
2624 <field name="type">other</field>
2625 <field name="user_type" ref="account_type_immobilisations"/>
2627 <field name="parent_id" ref="pcg_291"/>
2630 <record id="pcg_292" model="account.account.template">
2631 <field name="name">Dépréciations des immobilisations mises en concession</field>
2632 <field name="code">292</field>
2633 <field name="type">other</field>
2634 <field name="user_type" ref="account_type_immobilisations"/>
2636 <field name="parent_id" ref="pcg_29"/>
2639 <record id="pcg_293" model="account.account.template">
2640 <field name="name">Dépréciations des immobilisations en cours</field>
2641 <field name="code">293</field>
2642 <field name="type">view</field>
2643 <field name="user_type" ref="account_type_immobilisations"/>
2645 <field name="parent_id" ref="pcg_29"/>
2648 <record id="pcg_2931" model="account.account.template">
2649 <field name="name">Immobilisations corporelles en cours</field>
2650 <field name="code">2931</field>
2651 <field name="type">other</field>
2652 <field name="user_type" ref="account_type_immobilisations"/>
2654 <field name="parent_id" ref="pcg_293"/>
2657 <record id="pcg_2932" model="account.account.template">
2658 <field name="name">Immobilisations incorporelles en cours</field>
2659 <field name="code">2932</field>
2660 <field name="type">other</field>
2661 <field name="user_type" ref="account_type_immobilisations"/>
2663 <field name="parent_id" ref="pcg_293"/>
2666 <record id="pcg_296" model="account.account.template">
2667 <field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
2668 <field name="code">296</field>
2669 <field name="type">view</field>
2670 <field name="user_type" ref="account_type_immobilisations"/>
2672 <field name="parent_id" ref="pcg_29"/>
2675 <record id="pcg_2961" model="account.account.template">
2676 <field name="name">Titres de participation</field>
2677 <field name="code">2961</field>
2678 <field name="type">other</field>
2679 <field name="user_type" ref="account_type_immobilisations"/>
2681 <field name="parent_id" ref="pcg_296"/>
2684 <record id="pcg_2966" model="account.account.template">
2685 <field name="name">Autres formes de participation</field>
2686 <field name="code">2966</field>
2687 <field name="type">other</field>
2688 <field name="user_type" ref="account_type_immobilisations"/>
2690 <field name="parent_id" ref="pcg_296"/>
2693 <record id="pcg_2967" model="account.account.template">
2694 <field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
2695 <field name="code">2967</field>
2696 <field name="type">other</field>
2697 <field name="user_type" ref="account_type_immobilisations"/>
2699 <field name="parent_id" ref="pcg_296"/>
2702 <record id="pcg_2968" model="account.account.template">
2703 <field name="name">Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)</field>
2704 <field name="code">2968</field>
2705 <field name="type">other</field>
2706 <field name="user_type" ref="account_type_immobilisations"/>
2708 <field name="parent_id" ref="pcg_296"/>
2711 <record id="pcg_297" model="account.account.template">
2712 <field name="name">Dépréciations des autres immobilisations financières</field>
2713 <field name="code">297</field>
2714 <field name="type">view</field>
2715 <field name="user_type" ref="account_type_immobilisations"/>
2717 <field name="parent_id" ref="pcg_29"/>
2720 <record id="pcg_2971" model="account.account.template">
2721 <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)</field>
2722 <field name="code">2971</field>
2723 <field name="type">other</field>
2724 <field name="user_type" ref="account_type_immobilisations"/>
2726 <field name="parent_id" ref="pcg_297"/>
2729 <record id="pcg_2972" model="account.account.template">
2730 <field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
2731 <field name="code">2972</field>
2732 <field name="type">other</field>
2733 <field name="user_type" ref="account_type_immobilisations"/>
2735 <field name="parent_id" ref="pcg_297"/>
2738 <record id="pcg_2973" model="account.account.template">
2739 <field name="name">Titres immobilisés de l'activité de portefeuille</field>
2740 <field name="code">2973</field>
2741 <field name="type">other</field>
2742 <field name="user_type" ref="account_type_immobilisations"/>
2744 <field name="parent_id" ref="pcg_297"/>
2746 <record id="pcg_2974" model="account.account.template">
2747 <field name="name">Prêts (même ventilation que celle du compte 274)</field>
2748 <field name="code">2974</field>
2749 <field name="type">other</field>
2750 <field name="user_type" ref="account_type_immobilisations"/>
2752 <field name="parent_id" ref="pcg_297"/>
2755 <record id="pcg_2975" model="account.account.template">
2756 <field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
2757 <field name="code">2975</field>
2758 <field name="type">other</field>
2759 <field name="user_type" ref="account_type_immobilisations"/>
2761 <field name="parent_id" ref="pcg_297"/>
2764 <record id="pcg_2976" model="account.account.template">
2765 <field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
2766 <field name="code">2976</field>
2767 <field name="type">other</field>
2768 <field name="user_type" ref="account_type_immobilisations"/>
2770 <field name="parent_id" ref="pcg_297"/>
2773 <record id="pcg_Classe_3" model="account.account.template">
2774 <field name="name">Comptes de stocks et d'en-cours</field>
2775 <field name="code">Classe 3</field>
2776 <field name="type">view</field>
2777 <field name="user_type" ref="account_type_view"/>
2779 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
2782 <record id="pcg_31" model="account.account.template">
2783 <field name="name">Matières premières (et fourniture)</field>
2784 <field name="code">31</field>
2785 <field name="type">view</field>
2786 <field name="user_type" ref="account_type_view"/>
2788 <field name="parent_id" ref="pcg_Classe_3"/>
2791 <record id="pcg_311" model="account.account.template">
2792 <field name="name">Matière (ou groupe) A</field>
2793 <field name="code">311</field>
2794 <field name="type">other</field>
2795 <field name="user_type" ref="account_type_stocks" />
2796 <field name="parent_id" ref="pcg_31"/>
2799 <record id="pcg_312" model="account.account.template">
2800 <field name="name">Matière (ou groupe) B</field>
2801 <field name="code">312</field>
2802 <field name="type">other</field>
2803 <field name="user_type" ref="account_type_stocks" />
2805 <field name="parent_id" ref="pcg_31"/>
2808 <record id="pcg_317" model="account.account.template">
2809 <field name="name">Fournitures A, B, C, ..</field>
2810 <field name="code">317</field>
2811 <field name="type">other</field>
2812 <field name="user_type" ref="account_type_stocks" />
2814 <field name="parent_id" ref="pcg_31"/>
2817 <record id="pcg_32" model="account.account.template">
2818 <field name="name">Autres approvisionnements</field>
2819 <field name="code">32</field>
2820 <field name="type">view</field>
2821 <field name="user_type" ref="account_type_view"/>
2823 <field name="parent_id" ref="pcg_Classe_3"/>
2826 <record id="pcg_321" model="account.account.template">
2827 <field name="name">Matières consommables</field>
2828 <field name="code">321</field>
2829 <field name="type">view</field>
2830 <field name="user_type" ref="account_type_stocks" />
2832 <field name="parent_id" ref="pcg_32"/>
2835 <record id="pcg_3211" model="account.account.template">
2836 <field name="name">Matière (ou groupe) C</field>
2837 <field name="code">3211</field>
2838 <field name="type">other</field>
2839 <field name="user_type" ref="account_type_stocks" />
2841 <field name="parent_id" ref="pcg_321"/>
2844 <record id="pcg_3212" model="account.account.template">
2845 <field name="name">Matière (ou groupe) D</field>
2846 <field name="code">3212</field>
2847 <field name="type">other</field>
2848 <field name="user_type" ref="account_type_stocks" />
2850 <field name="parent_id" ref="pcg_321"/>
2853 <record id="pcg_322" model="account.account.template">
2854 <field name="name">Fournitures consommables</field>
2855 <field name="code">322</field>
2856 <field name="type">view</field>
2857 <field name="user_type" ref="account_type_stocks" />
2859 <field name="parent_id" ref="pcg_32"/>
2862 <record id="pcg_3221" model="account.account.template">
2863 <field name="name">Combustibles</field>
2864 <field name="code">3221</field>
2865 <field name="type">other</field>
2866 <field name="user_type" ref="account_type_stocks" />
2868 <field name="parent_id" ref="pcg_322"/>
2871 <record id="pcg_3222" model="account.account.template">
2872 <field name="name">Produits d'entretien</field>
2873 <field name="code">3222</field>
2874 <field name="type">other</field>
2875 <field name="user_type" ref="account_type_stocks" />
2877 <field name="parent_id" ref="pcg_322"/>
2880 <record id="pcg_3223" model="account.account.template">
2881 <field name="name">Fournitures d'atelier et d usine</field>
2882 <field name="code">3223</field>
2883 <field name="type">other</field>
2884 <field name="user_type" ref="account_type_stocks" />
2886 <field name="parent_id" ref="pcg_322"/>
2889 <record id="pcg_3224" model="account.account.template">
2890 <field name="name">Fournitures de magasin</field>
2891 <field name="code">3224</field>
2892 <field name="type">other</field>
2893 <field name="user_type" ref="account_type_stocks" />
2895 <field name="parent_id" ref="pcg_322"/>
2898 <record id="pcg_3225" model="account.account.template">
2899 <field name="name">Fournitures de bureau</field>
2900 <field name="code">3225</field>
2901 <field name="type">other</field>
2902 <field name="user_type" ref="account_type_stocks" />
2904 <field name="parent_id" ref="pcg_322"/>
2907 <record id="pcg_326" model="account.account.template">
2908 <field name="name">Emballages</field>
2909 <field name="code">326</field>
2910 <field name="type">view</field>
2911 <field name="user_type" ref="account_type_stocks" />
2913 <field name="parent_id" ref="pcg_32"/>
2916 <record id="pcg_3261" model="account.account.template">
2917 <field name="name">Emballages perdus</field>
2918 <field name="code">3261</field>
2919 <field name="type">other</field>
2920 <field name="user_type" ref="account_type_stocks" />
2922 <field name="parent_id" ref="pcg_326"/>
2925 <record id="pcg_3265" model="account.account.template">
2926 <field name="name">Emballages récupérables non identifiables</field>
2927 <field name="code">3265</field>
2928 <field name="type">other</field>
2929 <field name="user_type" ref="account_type_stocks" />
2931 <field name="parent_id" ref="pcg_326"/>
2934 <record id="pcg_3267" model="account.account.template">
2935 <field name="name">Emballages à usage mixte</field>
2936 <field name="code">3267</field>
2937 <field name="type">other</field>
2938 <field name="user_type" ref="account_type_stocks" />
2940 <field name="parent_id" ref="pcg_326"/>
2943 <record id="pcg_33" model="account.account.template">
2944 <field name="name">En-cours de production de biens</field>
2945 <field name="code">33</field>
2946 <field name="type">view</field>
2947 <field name="user_type" ref="account_type_view"/>
2949 <field name="parent_id" ref="pcg_Classe_3"/>
2952 <record id="pcg_331" model="account.account.template">
2953 <field name="name">Produits en cours</field>
2954 <field name="code">331</field>
2955 <field name="type">view</field>
2956 <field name="user_type" ref="account_type_stocks" />
2958 <field name="parent_id" ref="pcg_33"/>
2961 <record id="pcg_3311" model="account.account.template">
2962 <field name="name">Produit en cours P 1</field>
2963 <field name="code">3311</field>
2964 <field name="type">other</field>
2965 <field name="user_type" ref="account_type_stocks" />
2967 <field name="parent_id" ref="pcg_331"/>
2970 <record id="pcg_3312" model="account.account.template">
2971 <field name="name">Produit en cours P 2</field>
2972 <field name="code">3312</field>
2973 <field name="type">other</field>
2974 <field name="user_type" ref="account_type_stocks" />
2976 <field name="parent_id" ref="pcg_331"/>
2979 <record id="pcg_335" model="account.account.template">
2980 <field name="name">Travaux en cours</field>
2981 <field name="code">335</field>
2982 <field name="type">view</field>
2983 <field name="user_type" ref="account_type_stocks" />
2985 <field name="parent_id" ref="pcg_33"/>
2988 <record id="pcg_3351" model="account.account.template">
2989 <field name="name">Travaux en cours T 1</field>
2990 <field name="code">3351</field>
2991 <field name="type">other</field>
2992 <field name="user_type" ref="account_type_stocks" />
2994 <field name="parent_id" ref="pcg_335"/>
2997 <record id="pcg_3352" model="account.account.template">
2998 <field name="name">Travaux en cours T 2</field>
2999 <field name="code">3352</field>
3000 <field name="type">other</field>
3001 <field name="user_type" ref="account_type_stocks" />
3003 <field name="parent_id" ref="pcg_335"/>
3006 <record id="pcg_34" model="account.account.template">
3007 <field name="name">En-cours de production de services</field>
3008 <field name="code">34</field>
3009 <field name="type">view</field>
3010 <field name="user_type" ref="account_type_view"/>
3012 <field name="parent_id" ref="pcg_Classe_3"/>
3015 <record id="pcg_341" model="account.account.template">
3016 <field name="name">Études en cours</field>
3017 <field name="code">341</field>
3018 <field name="type">view</field>
3019 <field name="user_type" ref="account_type_stocks" />
3021 <field name="parent_id" ref="pcg_34"/>
3024 <record id="pcg_3411" model="account.account.template">
3025 <field name="name">Études en cours E 1</field>
3026 <field name="code">3411</field>
3027 <field name="type">other</field>
3028 <field name="user_type" ref="account_type_stocks" />
3030 <field name="parent_id" ref="pcg_341"/>
3033 <record id="pcg_3412" model="account.account.template">
3034 <field name="name">Études en cours E 2</field>
3035 <field name="code">3412</field>
3036 <field name="type">other</field>
3037 <field name="user_type" ref="account_type_stocks" />
3039 <field name="parent_id" ref="pcg_341"/>
3042 <record id="pcg_345" model="account.account.template">
3043 <field name="name">Prestations de services en cours</field>
3044 <field name="code">345</field>
3045 <field name="type">view</field>
3046 <field name="user_type" ref="account_type_stocks" />
3048 <field name="parent_id" ref="pcg_34"/>
3051 <record id="pcg_3451" model="account.account.template">
3052 <field name="name">Prestations de services S 1</field>
3053 <field name="code">3451</field>
3054 <field name="type">other</field>
3055 <field name="user_type" ref="account_type_stocks" />
3057 <field name="parent_id" ref="pcg_345"/>
3060 <record id="pcg_3452" model="account.account.template">
3061 <field name="name">Prestations de services S 2</field>
3062 <field name="code">3452</field>
3063 <field name="type">other</field>
3064 <field name="user_type" ref="account_type_stocks" />
3066 <field name="parent_id" ref="pcg_345"/>
3069 <record id="pcg_35" model="account.account.template">
3070 <field name="name">Stocks de produits</field>
3071 <field name="code">35</field>
3072 <field name="type">view</field>
3073 <field name="user_type" ref="account_type_view"/>
3075 <field name="parent_id" ref="pcg_Classe_3"/>
3078 <record id="pcg_351" model="account.account.template">
3079 <field name="name">Produits intermédiaires</field>
3080 <field name="code">351</field>
3081 <field name="type">view</field>
3082 <field name="user_type" ref="account_type_stocks" />
3084 <field name="parent_id" ref="pcg_35"/>
3087 <record id="pcg_3511" model="account.account.template">
3088 <field name="name">Produits intermédiaires (ou groupe) A </field>
3089 <field name="code">3511</field>
3090 <field name="type">other</field>
3091 <field name="user_type" ref="account_type_stocks" />
3093 <field name="parent_id" ref="pcg_351"/>
3096 <record id="pcg_3512" model="account.account.template">
3097 <field name="name">Produits intermédiaires (ou groupe) B</field>
3098 <field name="code">3512</field>
3099 <field name="type">other</field>
3100 <field name="user_type" ref="account_type_stocks" />
3102 <field name="parent_id" ref="pcg_351"/>
3105 <record id="pcg_355" model="account.account.template">
3106 <field name="name">Produits finis</field>
3107 <field name="code">355</field>
3108 <field name="type">view</field>
3109 <field name="user_type" ref="account_type_stocks" />
3111 <field name="parent_id" ref="pcg_35"/>
3114 <record id="pcg_3551" model="account.account.template">
3115 <field name="name">Produits finis (ou groupe) A</field>
3116 <field name="code">3551</field>
3117 <field name="type">other</field>
3118 <field name="user_type" ref="account_type_stocks" />
3120 <field name="parent_id" ref="pcg_355"/>
3123 <record id="pcg_3552" model="account.account.template">
3124 <field name="name">Produits finis (ou groupe) B</field>
3125 <field name="code">3552</field>
3126 <field name="type">other</field>
3127 <field name="user_type" ref="account_type_stocks" />
3129 <field name="parent_id" ref="pcg_355"/>
3132 <record id="pcg_358" model="account.account.template">
3133 <field name="name">Produits résiduels (ou matières de récupération)</field>
3134 <field name="code">358</field>
3135 <field name="type">view</field>
3136 <field name="user_type" ref="account_type_stocks" />
3138 <field name="parent_id" ref="pcg_35"/>
3141 <record id="pcg_3581" model="account.account.template">
3142 <field name="name">Déchets</field>
3143 <field name="code">3581</field>
3144 <field name="type">other</field>
3145 <field name="user_type" ref="account_type_stocks" />
3147 <field name="parent_id" ref="pcg_358"/>
3150 <record id="pcg_3585" model="account.account.template">
3151 <field name="name">Rebuts</field>
3152 <field name="code">3585</field>
3153 <field name="type">other</field>
3154 <field name="user_type" ref="account_type_stocks" />
3156 <field name="parent_id" ref="pcg_358"/>
3159 <record id="pcg_3586" model="account.account.template">
3160 <field name="name">Matières de récupération</field>
3161 <field name="code">3586</field>
3162 <field name="type">other</field>
3163 <field name="user_type" ref="account_type_stocks" />
3165 <field name="parent_id" ref="pcg_358"/>
3168 <record id="pcg_36" model="account.account.template">
3169 <field name="name">Stocks provenant d'immobilisations</field>
3170 <field name="code">36</field>
3171 <field name="type">view</field>
3172 <field name="user_type" ref="account_type_view"/>
3174 <field name="parent_id" ref="pcg_Classe_3"/>
3177 <record id="pcg_37" model="account.account.template">
3178 <field name="name">Stocks de marchandises</field>
3179 <field name="code">37</field>
3180 <field name="type">view</field>
3181 <field name="user_type" ref="account_type_view"/>
3183 <field name="parent_id" ref="pcg_Classe_3"/>
3186 <record id="pcg_371" model="account.account.template">
3187 <field name="name">Marchandises (ou groupe) A</field>
3188 <field name="code">371</field>
3189 <field name="type">other</field>
3190 <field name="user_type" ref="account_type_stocks" />
3192 <field name="parent_id" ref="pcg_37"/>
3195 <record id="pcg_372" model="account.account.template">
3196 <field name="name">Marchandises (ou groupe) B</field>
3197 <field name="code">372</field>
3198 <field name="type">other</field>
3199 <field name="user_type" ref="account_type_stocks" />
3201 <field name="parent_id" ref="pcg_37"/>
3204 <record id="pcg_38" model="account.account.template">
3205 <field name="name">Stocks en voie d'acheminement</field>
3206 <field name="code">38</field>
3207 <field name="type">view</field>
3208 <field name="user_type" ref="account_type_view"/>
3210 <field name="parent_id" ref="pcg_Classe_3"/>
3213 <record id="pcg_39" model="account.account.template">
3214 <field name="name">Provisions pour dépréciation des stocks et en-cours</field>
3215 <field name="code">39</field>
3216 <field name="type">view</field>
3217 <field name="user_type" ref="account_type_view"/>
3219 <field name="parent_id" ref="pcg_Classe_3"/>
3222 <record id="pcg_391" model="account.account.template">
3223 <field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
3224 <field name="code">391</field>
3225 <field name="type">view</field>
3226 <field name="user_type" ref="account_type_stocks" />
3228 <field name="parent_id" ref="pcg_39"/>
3231 <record id="pcg_3911" model="account.account.template">
3232 <field name="name">Matières (ou groupe) A</field>
3233 <field name="code">3911</field>
3234 <field name="type">other</field>
3235 <field name="user_type" ref="account_type_stocks" />
3237 <field name="parent_id" ref="pcg_391"/>
3240 <record id="pcg_3912" model="account.account.template">
3241 <field name="name">Matières (ou groupe) B</field>
3242 <field name="code">3912</field>
3243 <field name="type">other</field>
3244 <field name="user_type" ref="account_type_stocks" />
3246 <field name="parent_id" ref="pcg_391"/>
3249 <record id="pcg_3917" model="account.account.template">
3250 <field name="name">Fournitures A, B, C, ..</field>
3251 <field name="code">3917</field>
3252 <field name="type">other</field>
3253 <field name="user_type" ref="account_type_stocks" />
3255 <field name="parent_id" ref="pcg_391"/>
3258 <record id="pcg_392" model="account.account.template">
3259 <field name="name">Provisions pour dépréciation des autres approvisionnements</field>
3260 <field name="code">392</field>
3261 <field name="type">view</field>
3262 <field name="user_type" ref="account_type_stocks" />
3264 <field name="parent_id" ref="pcg_39"/>
3267 <record id="pcg_3921" model="account.account.template">
3268 <field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
3269 <field name="code">3921</field>
3270 <field name="type">other</field>
3271 <field name="user_type" ref="account_type_stocks" />
3273 <field name="parent_id" ref="pcg_392"/>
3276 <record id="pcg_3922" model="account.account.template">
3277 <field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
3278 <field name="code">3922</field>
3279 <field name="type">other</field>
3280 <field name="user_type" ref="account_type_stocks" />
3282 <field name="parent_id" ref="pcg_392"/>
3285 <record id="pcg_3926" model="account.account.template">
3286 <field name="name">Emballages (même ventilation que celle du compte 326)</field>
3287 <field name="code">3926</field>
3288 <field name="type">other</field>
3289 <field name="user_type" ref="account_type_stocks" />
3291 <field name="parent_id" ref="pcg_392"/>
3294 <record id="pcg_393" model="account.account.template">
3295 <field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
3296 <field name="code">393</field>
3297 <field name="type">view</field>
3298 <field name="user_type" ref="account_type_stocks" />
3300 <field name="parent_id" ref="pcg_39"/>
3303 <record id="pcg_3931" model="account.account.template">
3304 <field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
3305 <field name="code">3931</field>
3306 <field name="type">other</field>
3307 <field name="user_type" ref="account_type_stocks" />
3309 <field name="parent_id" ref="pcg_393"/>
3312 <record id="pcg_3935" model="account.account.template">
3313 <field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
3314 <field name="code">3935</field>
3315 <field name="type">other</field>
3316 <field name="user_type" ref="account_type_stocks" />
3318 <field name="parent_id" ref="pcg_393"/>
3321 <record id="pcg_394" model="account.account.template">
3322 <field name="name">Provisions pour dépréciation des en-cours de production de services</field>
3323 <field name="code">394</field>
3324 <field name="type">view</field>
3325 <field name="user_type" ref="account_type_stocks" />
3327 <field name="parent_id" ref="pcg_39"/>
3330 <record id="pcg_3941" model="account.account.template">
3331 <field name="name">Études en cours (même ventilation que celle du compte 341)</field>
3332 <field name="code">3941</field>
3333 <field name="type">other</field>
3334 <field name="user_type" ref="account_type_stocks" />
3336 <field name="parent_id" ref="pcg_394"/>
3339 <record id="pcg_3945" model="account.account.template">
3340 <field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
3341 <field name="code">3945</field>
3342 <field name="type">other</field>
3343 <field name="user_type" ref="account_type_stocks" />
3345 <field name="parent_id" ref="pcg_394"/>
3348 <record id="pcg_395" model="account.account.template">
3349 <field name="name">Provisions pour dépréciation des stocks de produits</field>
3350 <field name="code">395</field>
3351 <field name="type">view</field>
3352 <field name="user_type" ref="account_type_stocks" />
3354 <field name="parent_id" ref="pcg_39"/>
3357 <record id="pcg_3951" model="account.account.template">
3358 <field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
3359 <field name="code">3951</field>
3360 <field name="type">other</field>
3361 <field name="user_type" ref="account_type_stocks" />
3363 <field name="parent_id" ref="pcg_395"/>
3366 <record id="pcg_3955" model="account.account.template">
3367 <field name="name">Produits finis (même ventilation que celle du compte 355)</field>
3368 <field name="code">3955</field>
3369 <field name="type">other</field>
3370 <field name="user_type" ref="account_type_stocks" />
3372 <field name="parent_id" ref="pcg_395"/>
3375 <record id="pcg_397" model="account.account.template">
3376 <field name="name">Provisions pour dépréciation des stocks de marchandises</field>
3377 <field name="code">397</field>
3378 <field name="type">view</field>
3379 <field name="user_type" ref="account_type_stocks" />
3381 <field name="parent_id" ref="pcg_39"/>
3384 <record id="pcg_3971" model="account.account.template">
3385 <field name="name">Marchandises (ou groupe) A</field>
3386 <field name="code">3971</field>
3387 <field name="type">other</field>
3388 <field name="user_type" ref="account_type_stocks" />
3390 <field name="parent_id" ref="pcg_397"/>
3393 <record id="pcg_3972" model="account.account.template">
3394 <field name="name">Marchandises (ou groupe) B</field>
3395 <field name="code">3972</field>
3396 <field name="type">other</field>
3397 <field name="user_type" ref="account_type_stocks" />
3399 <field name="parent_id" ref="pcg_397"/>
3402 <record id="pcg_Classe_4" model="account.account.template">
3403 <field name="name">Comptes de tiers</field>
3404 <field name="code">Classe 4</field>
3405 <field name="type">view</field>
3406 <field name="user_type" ref="account_type_view"/>
3407 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
3410 <record id="pcg_40" model="account.account.template">
3411 <field name="name">Fournisseurs et comptes rattachés</field>
3412 <field name="code">40</field>
3413 <field name="type">view</field>
3414 <field name="user_type" ref="account_type_view"/>
3415 <field name="parent_id" ref="pcg_Classe_4"/>
3416 <field name="reconcile" eval="True"/>
3419 <record id="pcg_400" model="account.account.template">
3420 <field name="name">Fournisseurs et comptes rattachés </field>
3421 <field name="code">400</field>
3422 <field name="type">payable</field>
3423 <field name="user_type" ref="account_type_payable"/>
3424 <field name="parent_id" ref="pcg_40"/>
3425 <field name="reconcile" eval="True"/>
3428 <record id="pcg_401" model="account.account.template">
3429 <field name="name">Fournisseurs</field>
3430 <field name="code">401</field>
3431 <field name="type">view</field>
3432 <field name="user_type" ref="account_type_payable"/>
3433 <field name="parent_id" ref="pcg_40"/>
3434 <field name="reconcile" eval="True"/>
3438 <record id="fr_pcg_pay" model="account.account.template">
3439 <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
3440 <field name="code">4011</field>
3441 <field name="type">payable</field>
3442 <field name="user_type" ref="account_type_payable"/>
3443 <field name="parent_id" ref="pcg_401"/>
3444 <field name="reconcile" eval="True"/>
3448 <record id="pcg_4017" model="account.account.template">
3449 <field name="name">Fournisseurs - Retenues de garantie</field>
3450 <field name="code">4017</field>
3451 <field name="type">payable</field>
3452 <field name="user_type" ref="account_type_payable"/>
3453 <field name="parent_id" ref="pcg_401"/>
3454 <field name="reconcile" eval="True"/>
3457 <record id="pcg_403" model="account.account.template">
3458 <field name="name">Fournisseurs - Effets à payer</field>
3459 <field name="code">403</field>
3460 <field name="type">payable</field>
3461 <field name="user_type" ref="account_type_payable"/>
3462 <field name="parent_id" ref="pcg_40"/>
3463 <field name="reconcile" eval="True"/>
3466 <record id="pcg_404" model="account.account.template">
3467 <field name="name">Fournisseurs d'immobilisations</field>
3468 <field name="code">404</field>
3469 <field name="type">view</field>
3470 <field name="user_type" ref="account_type_payable"/>
3471 <field name="parent_id" ref="pcg_40"/>
3472 <field name="reconcile" eval="True"/>
3475 <record id="pcg_4041" model="account.account.template">
3476 <field name="name">Fournisseurs - Achats d'immobilisations</field>
3477 <field name="code">4041</field>
3478 <field name="type">payable</field>
3479 <field name="user_type" ref="account_type_payable"/>
3480 <field name="parent_id" ref="pcg_404"/>
3481 <field name="reconcile" eval="True"/>
3484 <record id="pcg_4047" model="account.account.template">
3485 <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
3486 <field name="code">4047</field>
3487 <field name="type">payable</field>
3488 <field name="user_type" ref="account_type_payable"/>
3489 <field name="parent_id" ref="pcg_404"/>
3490 <field name="reconcile" eval="True"/>
3493 <record id="pcg_405" model="account.account.template">
3494 <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
3495 <field name="code">405</field>
3496 <field name="type">payable</field>
3497 <field name="user_type" ref="account_type_payable"/>
3498 <field name="parent_id" ref="pcg_40"/>
3499 <field name="reconcile" eval="True"/>
3502 <record id="pcg_408" model="account.account.template">
3503 <field name="name">Fournisseurs - Factures non parvenues</field>
3504 <field name="code">408</field>
3505 <field name="type">view</field>
3506 <field name="user_type" ref="account_type_payable"/>
3508 <field name="parent_id" ref="pcg_40"/>
3509 <field name="reconcile" eval="True"/>
3512 <record id="pcg_4081" model="account.account.template">
3513 <field name="name">Fournisseurs</field>
3514 <field name="code">4081</field>
3515 <field name="type">payable</field>
3516 <field name="user_type" ref="account_type_payable"/>
3518 <field name="parent_id" ref="pcg_408"/>
3519 <field name="reconcile" eval="True"/>
3522 <record id="pcg_4084" model="account.account.template">
3523 <field name="name">Fournisseurs d'immobilisations </field>
3524 <field name="code">4084</field>
3525 <field name="type">payable</field>
3526 <field name="user_type" ref="account_type_payable"/>
3527 <field name="parent_id" ref="pcg_408"/>
3528 <field name="reconcile" eval="True"/>
3531 <record id="pcg_4088" model="account.account.template">
3532 <field name="name">Fournisseurs - Intérêts courus</field>
3533 <field name="code">4088</field>
3534 <field name="type">payable</field>
3535 <field name="user_type" ref="account_type_payable"/>
3537 <field name="parent_id" ref="pcg_408"/>
3538 <field name="reconcile" eval="True"/>
3541 <record id="pcg_409" model="account.account.template">
3542 <field name="name">Fournisseurs débiteurs</field>
3543 <field name="code">409</field>
3544 <field name="type">view</field>
3545 <field name="user_type" ref="account_type_payable"/>
3547 <field name="parent_id" ref="pcg_40"/>
3548 <field name="reconcile" eval="True"/>
3551 <record id="pcg_4091" model="account.account.template">
3552 <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
3553 <field name="code">4091</field>
3554 <field name="type">other</field>
3555 <field name="user_type" ref="account_type_stocks" />
3557 <field name="parent_id" ref="pcg_409"/>
3558 <field name="reconcile" eval="True"/>
3561 <record id="pcg_4096" model="account.account.template">
3562 <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
3563 <field name="code">4096</field>
3564 <field name="type">other</field>
3565 <field name="user_type" ref="account_type_stocks" />
3567 <field name="parent_id" ref="pcg_409"/>
3568 <field name="reconcile" eval="True"/>
3571 <record id="pcg_4097" model="account.account.template">
3572 <field name="name">Fournisseurs - Autres avoirs</field>
3573 <field name="code">4097</field>
3574 <field name="type">view</field>
3575 <field name="user_type" ref="account_type_stocks" />
3577 <field name="parent_id" ref="pcg_409"/>
3578 <field name="reconcile" eval="True"/>
3581 <record id="pcg_40971" model="account.account.template">
3582 <field name="name">Fournisseurs d'exploitation</field>
3583 <field name="code">40971</field>
3584 <field name="type">other</field>
3585 <field name="user_type" ref="account_type_stocks" />
3587 <field name="parent_id" ref="pcg_4097"/>
3588 <field name="reconcile" eval="True"/>
3591 <record id="pcg_40974" model="account.account.template">
3592 <field name="name">Fournisseurs d'immobilisations</field>
3593 <field name="code">40974</field>
3594 <field name="type">other</field>
3595 <field name="user_type" ref="account_type_stocks" />
3597 <field name="parent_id" ref="pcg_4097"/>
3598 <field name="reconcile" eval="True"/>
3601 <record id="pcg_4098" model="account.account.template">
3602 <field name="name">Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
3603 <field name="code">4098</field>
3604 <field name="type">other</field>
3605 <field name="user_type" ref="account_type_stocks" />
3607 <field name="parent_id" ref="pcg_409"/>
3608 <field name="reconcile" eval="True"/>
3611 <record id="pcg_41" model="account.account.template">
3612 <field name="name">Clients et comptes rattachés</field>
3613 <field name="code">41</field>
3614 <field name="type">view</field>
3615 <field name="user_type" ref="account_type_view"/>
3617 <field name="parent_id" ref="pcg_Classe_4"/>
3618 <field name="reconcile" eval="True"/>
3621 <record id="pcg_410" model="account.account.template">
3622 <field name="name">Clients et comptes rattachés </field>
3623 <field name="code">410</field>
3624 <field name="type">receivable</field>
3625 <field name="user_type" ref="account_type_receivable"/>
3627 <field name="parent_id" ref="pcg_41"/>
3628 <field name="reconcile" eval="True"/>
3631 <record id="pcg_411" model="account.account.template">
3632 <field name="name">Clients</field>
3633 <field name="code">411</field>
3634 <field name="type">view</field>
3635 <field name="user_type" ref="account_type_receivable"/>
3637 <field name="parent_id" ref="pcg_41"/>
3638 <field name="reconcile" eval="True"/>
3642 <record id="fr_pcg_recv" model="account.account.template">
3643 <field name="name">Clients - Ventes de biens ou de prestations de services</field>
3644 <field name="code">4111</field>
3645 <field name="type">receivable</field>
3646 <field name="user_type" ref="account_type_receivable"/>
3648 <field name="parent_id" ref="pcg_411"/>
3649 <field name="reconcile" eval="True"/>
3653 <record id="pcg_4117" model="account.account.template">
3654 <field name="name">Clients - Retenues de garantie</field>
3655 <field name="code">4117</field>
3656 <field name="type">receivable</field>
3657 <field name="user_type" ref="account_type_receivable"/>
3659 <field name="parent_id" ref="pcg_411"/>
3660 <field name="reconcile" eval="True"/>
3663 <record id="pcg_413" model="account.account.template">
3664 <field name="name">Clients - Effets à recevoir</field>
3665 <field name="code">413</field>
3666 <field name="type">receivable</field>
3667 <field name="user_type" ref="account_type_receivable"/>
3669 <field name="parent_id" ref="pcg_41"/>
3670 <field name="reconcile" eval="True"/>
3673 <record id="pcg_416" model="account.account.template">
3674 <field name="name">Clients douteux ou litigieux</field>
3675 <field name="code">416</field>
3676 <field name="type">receivable</field>
3677 <field name="user_type" ref="account_type_receivable"/>
3679 <field name="parent_id" ref="pcg_41"/>
3680 <field name="reconcile" eval="True"/>
3683 <record id="pcg_418" model="account.account.template">
3684 <field name="name">Clients - Produits non encore facturés</field>
3685 <field name="code">418</field>
3686 <field name="type">view</field>
3687 <field name="user_type" ref="account_type_receivable"/>
3689 <field name="parent_id" ref="pcg_41"/>
3690 <field name="reconcile" eval="True"/>
3693 <record id="pcg_4181" model="account.account.template">
3694 <field name="name">Clients - Factures à établir </field>
3695 <field name="code">4181</field>
3696 <field name="type">receivable</field>
3697 <field name="user_type" ref="account_type_receivable"/>
3699 <field name="parent_id" ref="pcg_418"/>
3700 <field name="reconcile" eval="True"/>
3703 <record id="pcg_4188" model="account.account.template">
3704 <field name="name">Clients - Intérêts courus</field>
3705 <field name="code">4188</field>
3706 <field name="type">receivable</field>
3707 <field name="user_type" ref="account_type_receivable"/>
3709 <field name="parent_id" ref="pcg_418"/>
3710 <field name="reconcile" eval="True"/>
3713 <record id="pcg_419" model="account.account.template">
3714 <field name="name">Clients créditeurs</field>
3715 <field name="code">419</field>
3716 <field name="type">view</field>
3717 <field name="user_type" ref="account_type_receivable"/>
3719 <field name="parent_id" ref="pcg_41"/>
3720 <field name="reconcile" eval="True"/>
3723 <record id="pcg_4191" model="account.account.template">
3724 <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
3725 <field name="code">4191</field>
3726 <field name="type">other</field>
3727 <field name="user_type" ref="account_type_dettes"/>
3729 <field name="parent_id" ref="pcg_419"/>
3730 <field name="reconcile" eval="True"/>
3733 <record id="pcg_4196" model="account.account.template">
3734 <field name="name">Clients - Dettes pour emballages et matériels consignés </field>
3735 <field name="code">4196</field>
3736 <field name="type">other</field>
3737 <field name="user_type" ref="account_type_dettes"/>
3739 <field name="parent_id" ref="pcg_419"/>
3740 <field name="reconcile" eval="True"/>
3743 <record id="pcg_4197" model="account.account.template">
3744 <field name="name">Clients - Autres avoirs </field>
3745 <field name="code">4197</field>
3746 <field name="type">other</field>
3747 <field name="user_type" ref="account_type_dettes"/>
3749 <field name="parent_id" ref="pcg_419"/>
3750 <field name="reconcile" eval="True"/>
3753 <record id="pcg_4198" model="account.account.template">
3754 <field name="name">Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
3755 <field name="code">4198</field>
3756 <field name="type">other</field>
3757 <field name="user_type" ref="account_type_dettes"/>
3759 <field name="parent_id" ref="pcg_419"/>
3760 <field name="reconcile" eval="True"/>
3763 <record id="pcg_42" model="account.account.template">
3764 <field name="name">Personnel et comptes rattachés</field>
3765 <field name="code">42</field>
3766 <field name="type">view</field>
3767 <field name="user_type" ref="account_type_view"/>
3769 <field name="parent_id" ref="pcg_Classe_4"/>
3772 <record id="pcg_421" model="account.account.template">
3773 <field name="name">Personnel - Rémunérations dues</field>
3774 <field name="code">421</field>
3775 <field name="type">view</field>
3776 <field name="user_type" ref="account_type_dettes"/>
3778 <field name="parent_id" ref="pcg_42"/>
3779 <field name="reconcile" eval="True"/>
3782 <record id="pcg_422" model="account.account.template">
3783 <field name="name">Comités d'entreprise d'établissement </field>
3784 <field name="code">422</field>
3785 <field name="type">other</field>
3786 <field name="user_type" ref="account_type_dettes"/>
3788 <field name="parent_id" ref="pcg_42"/>
3789 <field name="reconcile" eval="True"/>
3792 <record id="pcg_424" model="account.account.template">
3793 <field name="name">Participation des salariés aux résultats</field>
3794 <field name="code">424</field>
3795 <field name="type">view</field>
3796 <field name="user_type" ref="account_type_dettes"/>
3798 <field name="parent_id" ref="pcg_42"/>
3799 <field name="reconcile" eval="True"/>
3802 <record id="pcg_4246" model="account.account.template">
3803 <field name="name">Réserve spéciale</field>
3804 <field name="code">4246</field>
3805 <field name="type">other</field>
3806 <field name="user_type" ref="account_type_dettes"/>
3808 <field name="parent_id" ref="pcg_424"/>
3809 <field name="reconcile" eval="True"/>
3812 <record id="pcg_4248" model="account.account.template">
3813 <field name="name">Comptes courants</field>
3814 <field name="code">4248</field>
3815 <field name="type">other</field>
3816 <field name="user_type" ref="account_type_dettes"/>
3818 <field name="parent_id" ref="pcg_424"/>
3819 <field name="reconcile" eval="True"/>
3822 <record id="pcg_425" model="account.account.template">
3823 <field name="name">Personnel - Avances et acomptes</field>
3824 <field name="code">425</field>
3825 <field name="type">receivable</field>
3826 <field name="user_type" ref="account_type_receivable"/>
3828 <field name="parent_id" ref="pcg_42"/>
3829 <field name="reconcile" eval="True"/>
3832 <record id="pcg_426" model="account.account.template">
3833 <field name="name">Personnel - Dépôts</field>
3834 <field name="code">426</field>
3835 <field name="type">other</field>
3836 <field name="user_type" ref="account_type_dettes"/>
3838 <field name="parent_id" ref="pcg_42"/>
3839 <field name="reconcile" eval="True"/>
3842 <record id="pcg_427" model="account.account.template">
3843 <field name="name">Personnel - Oppositions</field>
3844 <field name="code">427</field>
3845 <field name="type">other</field>
3846 <field name="user_type" ref="account_type_dettes"/>
3848 <field name="parent_id" ref="pcg_42"/>
3849 <field name="reconcile" eval="True"/>
3852 <record id="pcg_428" model="account.account.template">
3853 <field name="name">Personnel - Charges à payer et produits à recevoir</field>
3854 <field name="code">428</field>
3855 <field name="type">view</field>
3856 <field name="user_type" ref="account_type_dettes"/>
3858 <field name="parent_id" ref="pcg_42"/>
3859 <field name="reconcile" eval="True"/>
3862 <record id="pcg_4282" model="account.account.template">
3863 <field name="name">Dettes provisionnées pour congés à payer</field>
3864 <field name="code">4282</field>
3865 <field name="type">other</field>
3866 <field name="user_type" ref="account_type_dettes"/>
3868 <field name="parent_id" ref="pcg_428"/>
3869 <field name="reconcile" eval="True"/>
3872 <record id="pcg_4284" model="account.account.template">
3873 <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
3874 <field name="code">4284</field>
3875 <field name="type">other</field>
3876 <field name="user_type" ref="account_type_dettes"/>
3878 <field name="parent_id" ref="pcg_428"/>
3879 <field name="reconcile" eval="True"/>
3882 <record id="pcg_4286" model="account.account.template">
3883 <field name="name">Autres charges à payer</field>
3884 <field name="code">4286</field>
3885 <field name="type">other</field>
3886 <field name="user_type" ref="account_type_dettes"/>
3888 <field name="parent_id" ref="pcg_428"/>
3889 <field name="reconcile" eval="True"/>
3892 <record id="pcg_4287" model="account.account.template">
3893 <field name="name">Produits à recevoir</field>
3894 <field name="code">4287</field>
3895 <field name="type">receivable</field>
3896 <field name="user_type" ref="account_type_receivable"/>
3898 <field name="parent_id" ref="pcg_428"/>
3899 <field name="reconcile" eval="True"/>
3902 <record id="pcg_43" model="account.account.template">
3903 <field name="name">Sécurité Sociale et autres organismes sociaux</field>
3904 <field name="code">43</field>
3905 <field name="type">view</field>
3906 <field name="user_type" ref="account_type_view"/>
3908 <field name="parent_id" ref="pcg_Classe_4"/>
3911 <record id="pcg_431" model="account.account.template">
3912 <field name="name">Sécurité Sociale</field>
3913 <field name="code">431</field>
3914 <field name="type">other</field>
3915 <field name="user_type" ref="account_type_dettes"/>
3917 <field name="parent_id" ref="pcg_43"/>
3918 <field name="reconcile" eval="True"/>
3921 <record id="pcg_437" model="account.account.template">
3922 <field name="name">Autres organismes sociaux</field>
3923 <field name="code">437</field>
3924 <field name="type">view</field>
3925 <field name="user_type" ref="account_type_dettes"/>
3927 <field name="parent_id" ref="pcg_43"/>
3928 <field name="reconcile" eval="True"/>
3931 <record id="pcg_438" model="account.account.template">
3932 <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
3933 <field name="code">438</field>
3934 <field name="type">view</field>
3935 <field name="user_type" ref="account_type_dettes"/>
3937 <field name="parent_id" ref="pcg_43"/>
3938 <field name="reconcile" eval="True"/>
3941 <record id="pcg_4382" model="account.account.template">
3942 <field name="name">Charges sociales sur congés à payer </field>
3943 <field name="code">4382</field>
3944 <field name="type">other</field>
3945 <field name="user_type" ref="account_type_dettes"/>
3947 <field name="parent_id" ref="pcg_438"/>
3948 <field name="reconcile" eval="True"/>
3951 <record id="pcg_4386" model="account.account.template">
3952 <field name="name">Autres charges à payer</field>
3953 <field name="code">4386</field>
3954 <field name="type">other</field>
3955 <field name="user_type" ref="account_type_dettes"/>
3957 <field name="parent_id" ref="pcg_438"/>
3958 <field name="reconcile" eval="True"/>
3961 <record id="pcg_4387" model="account.account.template">
3962 <field name="name">Produits à recevoir</field>
3963 <field name="code">4387</field>
3964 <field name="type">receivable</field>
3965 <field name="user_type" ref="account_type_receivable"/>
3967 <field name="parent_id" ref="pcg_438"/>
3968 <field name="reconcile" eval="True"/>
3971 <record id="pcg_44" model="account.account.template">
3972 <field name="name">Etat et autres collectivités publiques</field>
3973 <field name="code">44</field>
3974 <field name="type">view</field>
3975 <field name="user_type" ref="account_type_view"/>
3977 <field name="parent_id" ref="pcg_Classe_4"/>
3980 <record id="pcg_441" model="account.account.template">
3981 <field name="name">État - Subventions à recevoir</field>
3982 <field name="code">441</field>
3983 <field name="type">view</field>
3984 <field name="user_type" ref="account_type_receivable"/>
3986 <field name="parent_id" ref="pcg_44"/>
3987 <field name="reconcile" eval="True"/>
3990 <record id="pcg_4411" model="account.account.template">
3991 <field name="name">Subventions d'investissement</field>
3992 <field name="code">4411</field>
3993 <field name="type">receivable</field>
3994 <field name="user_type" ref="account_type_receivable"/>
3996 <field name="parent_id" ref="pcg_441"/>
3997 <field name="reconcile" eval="True"/>
4000 <record id="pcg_4417" model="account.account.template">
4001 <field name="name">Subventions d'exploitation</field>
4002 <field name="code">4417</field>
4003 <field name="type">receivable</field>
4004 <field name="user_type" ref="account_type_receivable"/>
4006 <field name="parent_id" ref="pcg_441"/>
4007 <field name="reconcile" eval="True"/>
4010 <record id="pcg_4418" model="account.account.template">
4011 <field name="name">Subventions d'équilibre</field>
4012 <field name="code">4418</field>
4013 <field name="type">receivable</field>
4014 <field name="user_type" ref="account_type_receivable"/>
4016 <field name="parent_id" ref="pcg_441"/>
4017 <field name="reconcile" eval="True"/>
4020 <record id="pcg_4419" model="account.account.template">
4021 <field name="name">Avances sur subventions</field>
4022 <field name="code">4419</field>
4023 <field name="type">receivable</field>
4024 <field name="user_type" ref="account_type_receivable"/>
4026 <field name="parent_id" ref="pcg_441"/>
4027 <field name="reconcile" eval="True"/>
4030 <record id="pcg_442" model="account.account.template">
4031 <field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
4032 <field name="code">442</field>
4033 <field name="type">view</field>
4034 <field name="user_type" ref="account_type_tax"/>
4036 <field name="parent_id" ref="pcg_44"/>
4037 <field name="reconcile" eval="True"/>
4040 <record id="pcg_4424" model="account.account.template">
4041 <field name="name">Obligataires</field>
4042 <field name="code">4424</field>
4043 <field name="type">other</field>
4044 <field name="user_type" ref="account_type_tax"/>
4046 <field name="parent_id" ref="pcg_442"/>
4047 <field name="reconcile" eval="True"/>
4050 <record id="pcg_4425" model="account.account.template">
4051 <field name="name">Associés</field>
4052 <field name="code">4425</field>
4053 <field name="type">other</field>
4054 <field name="user_type" ref="account_type_tax"/>
4056 <field name="parent_id" ref="pcg_442"/>
4057 <field name="reconcile" eval="True"/>
4060 <record id="pcg_443" model="account.account.template">
4061 <field name="name">Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux</field>
4062 <field name="code">443</field>
4063 <field name="type">view</field>
4064 <field name="user_type" ref="account_type_tax"/>
4066 <field name="parent_id" ref="pcg_44"/>
4067 <field name="reconcile" eval="True"/>
4070 <record id="pcg_4431" model="account.account.template">
4071 <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
4072 <field name="code">4431</field>
4073 <field name="type">receivable</field>
4074 <field name="user_type" ref="account_type_receivable"/>
4076 <field name="parent_id" ref="pcg_443"/>
4077 <field name="reconcile" eval="True"/>
4080 <record id="pcg_4438" model="account.account.template">
4081 <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
4082 <field name="code">4438</field>
4083 <field name="type">other</field>
4084 <field name="user_type" ref="account_type_tax"/>
4086 <field name="parent_id" ref="pcg_443"/>
4087 <field name="reconcile" eval="True"/>
4090 <record id="pcg_444" model="account.account.template">
4091 <field name="name">État - Impôts sur les bénéfices</field>
4092 <field name="code">444</field>
4093 <field name="type">other</field>
4094 <field name="user_type" ref="account_type_tax"/>
4096 <field name="parent_id" ref="pcg_44"/>
4097 <field name="reconcile" eval="True"/>
4100 <record id="pcg_445" model="account.account.template">
4101 <field name="name">État - Taxes sur le chiffre d'affaires</field>
4102 <field name="code">445</field>
4103 <field name="type">view</field>
4104 <field name="user_type" ref="account_type_tax"/>
4106 <field name="parent_id" ref="pcg_44"/>
4107 <field name="reconcile" eval="True"/>
4110 <record id="pcg_4452" model="account.account.template">
4111 <field name="name">TVA due intracommunautaire</field>
4112 <field name="code">4452</field>
4113 <field name="type">view</field>
4114 <field name="user_type" ref="account_type_tax"/>
4116 <field name="parent_id" ref="pcg_445"/>
4117 <field name="reconcile" eval="True"/>
4120 <record id="pcg_445201" model="account.account.template">
4121 <field name="name">TVA due intracommunautaire 19,6%</field>
4122 <field name="code">445201</field>
4123 <field name="type">other</field>
4124 <field name="user_type" ref="account_type_tax"/>
4126 <field name="parent_id" ref="pcg_4452"/>
4127 <field name="reconcile" eval="True"/>
4130 <record id="pcg_445202" model="account.account.template">
4131 <field name="name">TVA due intracommunautaire 5,5%</field>
4132 <field name="code">445202</field>
4133 <field name="type">other</field>
4134 <field name="user_type" ref="account_type_tax"/>
4136 <field name="parent_id" ref="pcg_4452"/>
4137 <field name="reconcile" eval="True"/>
4140 <record id="pcg_445203" model="account.account.template">
4141 <field name="name">TVA due intracommunautaire (autre taux)</field>
4142 <field name="code">445203</field>
4143 <field name="type">other</field>
4144 <field name="user_type" ref="account_type_tax"/>
4146 <field name="parent_id" ref="pcg_4452"/>
4147 <field name="reconcile" eval="True"/>
4150 <record id="pcg_4455" model="account.account.template">
4151 <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
4152 <field name="code">4455</field>
4153 <field name="type">view</field>
4154 <field name="user_type" ref="account_type_tax"/>
4156 <field name="parent_id" ref="pcg_445"/>
4157 <field name="reconcile" eval="True"/>
4160 <record id="pcg_44551" model="account.account.template">
4161 <field name="name">TVA à décaisser</field>
4162 <field name="code">44551</field>
4163 <field name="type">other</field>
4164 <field name="user_type" ref="account_type_tax"/>
4166 <field name="parent_id" ref="pcg_4455"/>
4167 <field name="reconcile" eval="True"/>
4170 <record id="pcg_44558" model="account.account.template">
4171 <field name="name">Taxes assimilées à la TVA</field>
4172 <field name="code">44558</field>
4173 <field name="type">other</field>
4174 <field name="user_type" ref="account_type_tax"/>
4176 <field name="parent_id" ref="pcg_4455"/>
4177 <field name="reconcile" eval="True"/>
4180 <record id="pcg_4456" model="account.account.template">
4181 <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
4182 <field name="code">4456</field>
4183 <field name="type">view</field>
4184 <field name="user_type" ref="account_type_tax"/>
4186 <field name="parent_id" ref="pcg_445"/>
4187 <field name="reconcile" eval="True"/>
4190 <record id="pcg_44562" model="account.account.template">
4191 <field name="name">TVA sur immobilisations</field>
4192 <field name="code">44562</field>
4193 <field name="type">other</field>
4194 <field name="user_type" ref="account_type_tax"/>
4196 <field name="parent_id" ref="pcg_4456"/>
4197 <field name="reconcile" eval="True"/>
4200 <record id="pcg_44563" model="account.account.template">
4201 <field name="name">TVA transférée par d'autres entreprises</field>
4202 <field name="code">44563</field>
4203 <field name="type">other</field>
4204 <field name="user_type" ref="account_type_tax"/>
4206 <field name="parent_id" ref="pcg_4456"/>
4207 <field name="reconcile" eval="True"/>
4210 <record id="pcg_44566" model="account.account.template">
4211 <field name="name">TVA sur autres biens et services</field>
4212 <field name="code">44566</field>
4213 <field name="type">view</field>
4214 <field name="user_type" ref="account_type_tax"/>
4216 <field name="parent_id" ref="pcg_4456"/>
4217 <field name="reconcile" eval="True"/>
4220 <record id="pcg_445662" model="account.account.template">
4221 <field name="name">TVA déductible intracommunautaire</field>
4222 <field name="code">445662</field>
4223 <field name="type">other</field>
4224 <field name="user_type" ref="account_type_tax"/>
4226 <field name="parent_id" ref="pcg_44566"/>
4227 <field name="reconcile" eval="True"/>
4230 <record id="pcg_44567" model="account.account.template">
4231 <field name="name">Crédit de TVA à reporter</field>
4232 <field name="code">44567</field>
4233 <field name="type">other</field>
4234 <field name="user_type" ref="account_type_tax"/>
4235 <field name="note">Si le remboursement n'a pas été demandé</field>
4237 <field name="parent_id" ref="pcg_4456"/>
4238 <field name="reconcile" eval="True"/>
4241 <record id="pcg_44568" model="account.account.template">
4242 <field name="name">Taxes assimilées à la TVA</field>
4243 <field name="code">44568</field>
4244 <field name="type">other</field>
4245 <field name="user_type" ref="account_type_tax"/>
4247 <field name="parent_id" ref="pcg_4456"/>
4248 <field name="reconcile" eval="True"/>
4251 <record id="pcg_4457" model="account.account.template">
4252 <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
4253 <field name="code">4457</field>
4254 <field name="type">view</field>
4255 <field name="user_type" ref="account_type_tax"/>
4257 <field name="parent_id" ref="pcg_445"/>
4258 <field name="reconcile" eval="True"/>
4261 <record id="pcg_44571" model="account.account.template">
4262 <field name="name">TVA collectée</field>
4263 <field name="code">44571</field>
4264 <field name="type">view</field>
4265 <field name="user_type" ref="account_type_tax"/>
4267 <field name="parent_id" ref="pcg_4457"/>
4268 <field name="reconcile" eval="True"/>
4271 <record id="pcg_445711" model="account.account.template">
4272 <field name="name">TVA collectée 19,6%</field>
4273 <field name="code">445711</field>
4274 <field name="type">other</field>
4275 <field name="user_type" ref="account_type_tax"/>
4277 <field name="parent_id" ref="pcg_44571"/>
4278 <field name="reconcile" eval="True"/>
4281 <record id="pcg_445712" model="account.account.template">
4282 <field name="name">TVA collectée 5,5%</field>
4283 <field name="code">445712</field>
4284 <field name="type">other</field>
4285 <field name="user_type" ref="account_type_tax"/>
4287 <field name="parent_id" ref="pcg_44571"/>
4288 <field name="reconcile" eval="True"/>
4291 <record id="pcg_445713" model="account.account.template">
4292 <field name="name">TVA collectée (autre taux)</field>
4293 <field name="code">445713</field>
4294 <field name="type">other</field>
4295 <field name="user_type" ref="account_type_tax"/>
4297 <field name="parent_id" ref="pcg_44571"/>
4298 <field name="reconcile" eval="True"/>
4301 <record id="pcg_44578" model="account.account.template">
4302 <field name="name">Taxes assimilées à la TVA</field>
4303 <field name="code">44578</field>
4304 <field name="type">other</field>
4305 <field name="user_type" ref="account_type_tax"/>
4307 <field name="parent_id" ref="pcg_4457"/>
4308 <field name="reconcile" eval="True"/>
4311 <record id="pcg_4458" model="account.account.template">
4312 <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
4313 <field name="code">4458</field>
4314 <field name="type">view</field>
4315 <field name="user_type" ref="account_type_tax"/>
4317 <field name="parent_id" ref="pcg_445"/>
4318 <field name="reconcile" eval="True"/>
4321 <record id="pcg_44581" model="account.account.template">
4322 <field name="name">Acomptes - Régime simplifié d'imposition</field>
4323 <field name="code">44581</field>
4324 <field name="type">other</field>
4325 <field name="user_type" ref="account_type_tax"/>
4327 <field name="parent_id" ref="pcg_4458"/>
4328 <field name="reconcile" eval="True"/>
4331 <record id="pcg_44582" model="account.account.template">
4332 <field name="name">Acomptes - Régime du forfait</field>
4333 <field name="code">44582</field>
4334 <field name="type">other</field>
4335 <field name="user_type" ref="account_type_tax"/>
4337 <field name="parent_id" ref="pcg_4458"/>
4338 <field name="reconcile" eval="True"/>
4341 <record id="pcg_44583" model="account.account.template">
4342 <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
4343 <field name="code">44583</field>
4344 <field name="type">other</field>
4345 <field name="user_type" ref="account_type_tax"/>
4347 <field name="parent_id" ref="pcg_4458"/>
4348 <field name="reconcile" eval="True"/>
4351 <record id="pcg_44584" model="account.account.template">
4352 <field name="name">TVA récupérée d'avance</field>
4353 <field name="code">44584</field>
4354 <field name="type">other</field>
4355 <field name="user_type" ref="account_type_tax"/>
4357 <field name="parent_id" ref="pcg_4458"/>
4358 <field name="reconcile" eval="True"/>
4361 <record id="pcg_44586" model="account.account.template">
4362 <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
4363 <field name="code">44586</field>
4364 <field name="type">other</field>
4365 <field name="user_type" ref="account_type_tax"/>
4367 <field name="parent_id" ref="pcg_4458"/>
4368 <field name="reconcile" eval="True"/>
4371 <record id="pcg_44587" model="account.account.template">
4372 <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
4373 <field name="code">44587</field>
4374 <field name="type">other</field>
4375 <field name="user_type" ref="account_type_tax"/>
4377 <field name="parent_id" ref="pcg_4458"/>
4378 <field name="reconcile" eval="True"/>
4381 <record id="pcg_446" model="account.account.template">
4382 <field name="name">Obligations cautionnées</field>
4383 <field name="code">446</field>
4384 <field name="type">other</field>
4385 <field name="user_type" ref="account_type_tax"/>
4387 <field name="parent_id" ref="pcg_44"/>
4388 <field name="reconcile" eval="True"/>
4391 <record id="pcg_447" model="account.account.template">
4392 <field name="name">Autres impôts, taxes et versements assimilés</field>
4393 <field name="code">447</field>
4394 <field name="type">other</field>
4395 <field name="user_type" ref="account_type_tax"/>
4397 <field name="parent_id" ref="pcg_44"/>
4398 <field name="reconcile" eval="True"/>
4401 <record id="pcg_448" model="account.account.template">
4402 <field name="name">État - Charges à payer et produits à recevoir</field>
4403 <field name="code">448</field>
4404 <field name="type">view</field>
4405 <field name="user_type" ref="account_type_tax"/>
4407 <field name="parent_id" ref="pcg_44"/>
4408 <field name="reconcile" eval="True"/>
4411 <record id="pcg_4482" model="account.account.template">
4412 <field name="name">Charges fiscales sur congés à payer </field>
4413 <field name="code">4482</field>
4414 <field name="type">other</field>
4415 <field name="user_type" ref="account_type_tax"/>
4417 <field name="parent_id" ref="pcg_448"/>
4418 <field name="reconcile" eval="True"/>
4421 <record id="pcg_4486" model="account.account.template">
4422 <field name="name">Charges à payer</field>
4423 <field name="code">4486</field>
4424 <field name="type">other</field>
4425 <field name="user_type" ref="account_type_tax"/>
4427 <field name="parent_id" ref="pcg_448"/>
4428 <field name="reconcile" eval="True"/>
4431 <record id="pcg_4487" model="account.account.template">
4432 <field name="name">Produits à recevoir</field>
4433 <field name="code">4487</field>
4434 <field name="type">other</field>
4435 <field name="user_type" ref="account_type_tax"/>
4437 <field name="parent_id" ref="pcg_448"/>
4438 <field name="reconcile" eval="True"/>
4441 <record id="pcg_449" model="account.account.template">
4442 <field name="name">Quotas d'émission à restituer à l'État</field>
4443 <field name="code">449</field>
4444 <field name="type">other</field>
4445 <field name="user_type" ref="account_type_tax"/>
4447 <field name="parent_id" ref="pcg_44"/>
4448 <field name="reconcile" eval="True"/>
4451 <record id="pcg_45" model="account.account.template">
4452 <field name="name">Groupe et associés</field>
4453 <field name="code">45</field>
4454 <field name="type">view</field>
4455 <field name="user_type" ref="account_type_view"/>
4457 <field name="parent_id" ref="pcg_Classe_4"/>
4460 <record id="pcg_451" model="account.account.template">
4461 <field name="name">Groupe</field>
4462 <field name="code">451</field>
4463 <field name="type">receivable</field>
4464 <field name="user_type" ref="account_type_receivable"/>
4466 <field name="parent_id" ref="pcg_45"/>
4467 <field name="reconcile" eval="True"/>
4470 <record id="pcg_455" model="account.account.template">
4471 <field name="name">Associés - Comptes courants</field>
4472 <field name="code">455</field>
4473 <field name="type">view</field>
4474 <field name="user_type" ref="account_type_receivable"/>
4475 <field name="note">Pour frais avancés personnellement</field>
4477 <field name="parent_id" ref="pcg_45"/>
4478 <field name="reconcile" eval="True"/>
4481 <record id="pcg_4551" model="account.account.template">
4482 <field name="name">Principal</field>
4483 <field name="code">4551</field>
4484 <field name="type">receivable</field>
4485 <field name="user_type" ref="account_type_receivable"/>
4487 <field name="parent_id" ref="pcg_455"/>
4488 <field name="reconcile" eval="True"/>
4491 <record id="pcg_4558" model="account.account.template">
4492 <field name="name">Intérêts courus</field>
4493 <field name="code">4558</field>
4494 <field name="type">receivable</field>
4495 <field name="user_type" ref="account_type_receivable"/>
4497 <field name="parent_id" ref="pcg_455"/>
4498 <field name="reconcile" eval="True"/>
4501 <record id="pcg_456" model="account.account.template">
4502 <field name="name">Associés - Opérations sur le capital</field>
4503 <field name="code">456</field>
4504 <field name="type">view</field>
4505 <field name="user_type" ref="account_type_receivable"/>
4507 <field name="parent_id" ref="pcg_45"/>
4508 <field name="reconcile" eval="True"/>
4511 <record id="pcg_4561" model="account.account.template">
4512 <field name="name">Associés - Comptes d'apport en société</field>
4513 <field name="code">4561</field>
4514 <field name="type">view</field>
4515 <field name="user_type" ref="account_type_receivable"/>
4517 <field name="parent_id" ref="pcg_456"/>
4518 <field name="reconcile" eval="True"/>
4521 <record id="pcg_45611" model="account.account.template">
4522 <field name="name">Apports en nature</field>
4523 <field name="code">45611</field>
4524 <field name="type">receivable</field>
4525 <field name="user_type" ref="account_type_receivable"/>
4527 <field name="parent_id" ref="pcg_4561"/>
4528 <field name="reconcile" eval="True"/>
4531 <record id="pcg_45615" model="account.account.template">
4532 <field name="name">Apports en numéraire</field>
4533 <field name="code">45615</field>
4534 <field name="type">receivable</field>
4535 <field name="user_type" ref="account_type_receivable"/>
4537 <field name="parent_id" ref="pcg_4561"/>
4538 <field name="reconcile" eval="True"/>
4541 <record id="pcg_4562" model="account.account.template">
4542 <field name="name">Apporteurs - Capital appelé, non versé</field>
4543 <field name="code">4562</field>
4544 <field name="type">view</field>
4545 <field name="user_type" ref="account_type_receivable"/>
4547 <field name="parent_id" ref="pcg_456"/>
4548 <field name="reconcile" eval="True"/>
4551 <record id="pcg_45621" model="account.account.template">
4552 <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
4553 <field name="code">45621</field>
4554 <field name="type">receivable</field>
4555 <field name="user_type" ref="account_type_receivable"/>
4557 <field name="parent_id" ref="pcg_4562"/>
4558 <field name="reconcile" eval="True"/>
4561 <record id="pcg_45625" model="account.account.template">
4562 <field name="name">Associés - Capital appelé, non versé</field>
4563 <field name="code">45625</field>
4564 <field name="type">receivable</field>
4565 <field name="user_type" ref="account_type_receivable"/>
4567 <field name="parent_id" ref="pcg_4562"/>
4568 <field name="reconcile" eval="True"/>
4571 <record id="pcg_4563" model="account.account.template">
4572 <field name="name">Associés - Versements reçus sur augmentation de capital</field>
4573 <field name="code">4563</field>
4574 <field name="type">receivable</field>
4575 <field name="user_type" ref="account_type_receivable"/>
4577 <field name="parent_id" ref="pcg_456"/>
4578 <field name="reconcile" eval="True"/>
4581 <record id="pcg_4564" model="account.account.template">
4582 <field name="name">Associés - Versements anticipés</field>
4583 <field name="code">4564</field>
4584 <field name="type">receivable</field>
4585 <field name="user_type" ref="account_type_receivable"/>
4587 <field name="parent_id" ref="pcg_456"/>
4588 <field name="reconcile" eval="True"/>
4591 <record id="pcg_4566" model="account.account.template">
4592 <field name="name">Actionnaires défaillants</field>
4593 <field name="code">4566</field>
4594 <field name="type">receivable</field>
4595 <field name="user_type" ref="account_type_receivable"/>
4597 <field name="parent_id" ref="pcg_456"/>
4598 <field name="reconcile" eval="True"/>
4601 <record id="pcg_4567" model="account.account.template">
4602 <field name="name">Associés - Capital à rembourser</field>
4603 <field name="code">4567</field>
4604 <field name="type">receivable</field>
4605 <field name="user_type" ref="account_type_receivable"/>
4607 <field name="parent_id" ref="pcg_456"/>
4608 <field name="reconcile" eval="True"/>
4611 <record id="pcg_457" model="account.account.template">
4612 <field name="name">Associés - Dividendes à payer</field>
4613 <field name="code">457</field>
4614 <field name="type">other</field>
4615 <field name="user_type" ref="account_type_dettes"/>
4617 <field name="parent_id" ref="pcg_45"/>
4618 <field name="reconcile" eval="True"/>
4621 <record id="pcg_458" model="account.account.template">
4622 <field name="name">Associés - Opérations faites en commun et en GIE</field>
4623 <field name="code">458</field>
4624 <field name="type">view</field>
4625 <field name="user_type" ref="account_type_receivable"/>
4627 <field name="parent_id" ref="pcg_45"/>
4628 <field name="reconcile" eval="True"/>
4631 <record id="pcg_4581" model="account.account.template">
4632 <field name="name">Opérations courantes</field>
4633 <field name="code">4581</field>
4634 <field name="type">receivable</field>
4635 <field name="user_type" ref="account_type_receivable"/>
4637 <field name="parent_id" ref="pcg_458"/>
4638 <field name="reconcile" eval="True"/>
4641 <record id="pcg_4588" model="account.account.template">
4642 <field name="name">Intérêts courus</field>
4643 <field name="code">4588</field>
4644 <field name="type">receivable</field>
4645 <field name="user_type" ref="account_type_receivable"/>
4647 <field name="parent_id" ref="pcg_458"/>
4648 <field name="reconcile" eval="True"/>
4651 <record id="pcg_46" model="account.account.template">
4652 <field name="name">Débiteurs divers et créditeurs divers</field>
4653 <field name="code">46</field>
4654 <field name="type">view</field>
4655 <field name="user_type" ref="account_type_view"/>
4657 <field name="parent_id" ref="pcg_Classe_4"/>
4660 <record id="pcg_462" model="account.account.template">
4661 <field name="name">Créances sur cessions d'immobilisations</field>
4662 <field name="code">462</field>
4663 <field name="type">receivable</field>
4664 <field name="user_type" ref="account_type_receivable"/>
4666 <field name="parent_id" ref="pcg_46"/>
4667 <field name="reconcile" eval="True"/>
4670 <record id="pcg_464" model="account.account.template">
4671 <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
4672 <field name="code">464</field>
4673 <field name="type">other</field>
4674 <field name="user_type" ref="account_type_dettes"/>
4676 <field name="parent_id" ref="pcg_46"/>
4677 <field name="reconcile" eval="True"/>
4680 <record id="pcg_465" model="account.account.template">
4681 <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
4682 <field name="code">465</field>
4683 <field name="type">receivable</field>
4684 <field name="user_type" ref="account_type_receivable"/>
4686 <field name="parent_id" ref="pcg_46"/>
4687 <field name="reconcile" eval="True"/>
4690 <record id="pcg_467" model="account.account.template">
4691 <field name="name">Autres comptes débiteurs ou créditeurs</field>
4692 <field name="code">467</field>
4693 <field name="type">view</field>
4694 <field name="user_type" ref="account_type_view"/>
4696 <field name="parent_id" ref="pcg_46"/>
4699 <record id="pcg_468" model="account.account.template">
4700 <field name="name">Divers - Charges à payer et produits à recevoir</field>
4701 <field name="code">468</field>
4702 <field name="type">view</field>
4703 <field name="user_type" ref="account_type_receivable"/>
4705 <field name="parent_id" ref="pcg_46"/>
4706 <field name="reconcile" eval="True"/>
4709 <record id="pcg_4686" model="account.account.template">
4710 <field name="name">Charges à payer</field>
4711 <field name="code">4686</field>
4712 <field name="type">other</field>
4713 <field name="user_type" ref="account_type_dettes"/>
4715 <field name="parent_id" ref="pcg_468"/>
4716 <field name="reconcile" eval="True"/>
4719 <record id="pcg_4687" model="account.account.template">
4720 <field name="name">Produits à recevoir</field>
4721 <field name="code">4687</field>
4722 <field name="type">receivable</field>
4723 <field name="user_type" ref="account_type_receivable"/>
4725 <field name="parent_id" ref="pcg_468"/>
4726 <field name="reconcile" eval="True"/>
4729 <record id="pcg_47" model="account.account.template">
4730 <field name="name">Comptes transitoires ou d'attente</field>
4731 <field name="code">47</field>
4732 <field name="type">view</field>
4733 <field name="user_type" ref="account_type_view"/>
4735 <field name="parent_id" ref="pcg_Classe_4"/>
4738 <record id="pcg_471" model="account.account.template">
4739 <field name="name">Comptes d'attente 1</field>
4740 <field name="code">471</field>
4741 <field name="type">receivable</field>
4742 <field name="user_type" ref="account_type_receivable"/>
4744 <field name="parent_id" ref="pcg_47"/>
4745 <field name="reconcile" eval="True"/>
4748 <record id="pcg_472" model="account.account.template">
4749 <field name="name">Comptes d'attente 2</field>
4750 <field name="code">472</field>
4751 <field name="type">receivable</field>
4752 <field name="user_type" ref="account_type_receivable"/>
4754 <field name="parent_id" ref="pcg_47"/>
4755 <field name="reconcile" eval="True"/>
4758 <record id="pcg_473" model="account.account.template">
4759 <field name="name">Comptes d'attente 3</field>
4760 <field name="code">473</field>
4761 <field name="type">receivable</field>
4762 <field name="user_type" ref="account_type_receivable"/>
4764 <field name="parent_id" ref="pcg_47"/>
4765 <field name="reconcile" eval="True"/>
4768 <record id="pcg_474" model="account.account.template">
4769 <field name="name">Comptes d'attente 4</field>
4770 <field name="code">474</field>
4771 <field name="type">receivable</field>
4772 <field name="user_type" ref="account_type_receivable"/>
4774 <field name="parent_id" ref="pcg_47"/>
4775 <field name="reconcile" eval="True"/>
4778 <record id="pcg_475" model="account.account.template">
4779 <field name="name">Comptes d'attente 5</field>
4780 <field name="code">475</field>
4781 <field name="type">receivable</field>
4782 <field name="user_type" ref="account_type_receivable"/>
4784 <field name="parent_id" ref="pcg_47"/>
4785 <field name="reconcile" eval="True"/>
4788 <record id="pcg_476" model="account.account.template">
4789 <field name="name">Différences de conversion - ACTIF</field>
4790 <field name="code">476</field>
4791 <field name="type">view</field>
4792 <field name="user_type" ref="account_type_receivable"/>
4794 <field name="parent_id" ref="pcg_47"/>
4795 <field name="reconcile" eval="True"/>
4798 <record id="pcg_4761" model="account.account.template">
4799 <field name="name">Diminution des créances</field>
4800 <field name="code">4761</field>
4801 <field name="type">receivable</field>
4802 <field name="user_type" ref="account_type_receivable"/>
4804 <field name="parent_id" ref="pcg_476"/>
4805 <field name="reconcile" eval="True"/>
4808 <record id="pcg_4762" model="account.account.template">
4809 <field name="name">Augmentation des dettes</field>
4810 <field name="code">4762</field>
4811 <field name="type">receivable</field>
4812 <field name="user_type" ref="account_type_receivable"/>
4814 <field name="parent_id" ref="pcg_476"/>
4815 <field name="reconcile" eval="True"/>
4818 <record id="pcg_4768" model="account.account.template">
4819 <field name="name">Différences compensées par couverture de change</field>
4820 <field name="code">4768</field>
4821 <field name="type">receivable</field>
4822 <field name="user_type" ref="account_type_receivable"/>
4824 <field name="parent_id" ref="pcg_476"/>
4825 <field name="reconcile" eval="True"/>
4828 <record id="pcg_477" model="account.account.template">
4829 <field name="name">Différences de conversion - PASSIF</field>
4830 <field name="code">477</field>
4831 <field name="type">view</field>
4832 <field name="user_type" ref="account_type_dettes"/>
4834 <field name="parent_id" ref="pcg_47"/>
4835 <field name="reconcile" eval="True"/>
4838 <record id="pcg_4771" model="account.account.template">
4839 <field name="name">Augmentation des créances</field>
4840 <field name="code">4771</field>
4841 <field name="type">other</field>
4842 <field name="user_type" ref="account_type_dettes"/>
4844 <field name="parent_id" ref="pcg_477"/>
4845 <field name="reconcile" eval="True"/>
4848 <record id="pcg_4772" model="account.account.template">
4849 <field name="name">Diminution des dettes</field>
4850 <field name="code">4772</field>
4851 <field name="type">other</field>
4852 <field name="user_type" ref="account_type_dettes"/>
4854 <field name="parent_id" ref="pcg_477"/>
4855 <field name="reconcile" eval="True"/>
4858 <record id="pcg_4778" model="account.account.template">
4859 <field name="name">Différences compensées par couverture de change</field>
4860 <field name="code">4778</field>
4861 <field name="type">other</field>
4862 <field name="user_type" ref="account_type_dettes"/>
4864 <field name="parent_id" ref="pcg_477"/>
4865 <field name="reconcile" eval="True"/>
4868 <record id="pcg_478" model="account.account.template">
4869 <field name="name">Autres comptes transitoires</field>
4870 <field name="code">478</field>
4871 <field name="type">view</field>
4872 <field name="user_type" ref="account_type_view"/>
4874 <field name="parent_id" ref="pcg_47"/>
4877 <record id="pcg_48" model="account.account.template">
4878 <field name="name">Comptes de régularisation</field>
4879 <field name="code">48</field>
4880 <field name="type">view</field>
4881 <field name="user_type" ref="account_type_view"/>
4883 <field name="parent_id" ref="pcg_Classe_4"/>
4886 <record id="pcg_481" model="account.account.template">
4887 <field name="name">Charges à répartir sur plusieurs exercices </field>
4888 <field name="code">481</field>
4889 <field name="type">view</field>
4890 <field name="user_type" ref="account_type_receivable"/>
4892 <field name="parent_id" ref="pcg_48"/>
4893 <field name="reconcile" eval="True"/>
4896 <record id="pcg_4816" model="account.account.template">
4897 <field name="name">Frais d'émission des emprunts</field>
4898 <field name="code">4816</field>
4899 <field name="type">receivable</field>
4900 <field name="user_type" ref="account_type_receivable"/>
4902 <field name="parent_id" ref="pcg_481"/>
4903 <field name="reconcile" eval="True"/>
4906 <record id="pcg_486" model="account.account.template">
4907 <field name="name">Charges constatées d'avance</field>
4908 <field name="code">486</field>
4909 <field name="type">receivable</field>
4910 <field name="user_type" ref="account_type_receivable"/>
4912 <field name="parent_id" ref="pcg_48"/>
4913 <field name="reconcile" eval="True"/>
4916 <record id="pcg_487" model="account.account.template">
4917 <field name="name">Produits constatés d'avance</field>
4918 <field name="code">487</field>
4919 <field name="type">other</field>
4920 <field name="user_type" ref="account_type_dettes"/>
4922 <field name="parent_id" ref="pcg_48"/>
4923 <field name="reconcile" eval="True"/>
4926 <record id="pcg_488" model="account.account.template">
4927 <field name="name">Comptes de répartition périodique des charges et des produits</field>
4928 <field name="code">488</field>
4929 <field name="type">view</field>
4930 <field name="user_type" ref="account_type_view"/>
4932 <field name="parent_id" ref="pcg_48"/>
4935 <record id="pcg_4886" model="account.account.template">
4936 <field name="name">Charges</field>
4937 <field name="code">4886</field>
4938 <field name="type">other</field>
4939 <field name="user_type" ref="account_type_dettes"/>
4941 <field name="parent_id" ref="pcg_488"/>
4942 <field name="reconcile" eval="True"/>
4945 <record id="pcg_4887" model="account.account.template">
4946 <field name="name">Produits</field>
4947 <field name="code">4887</field>
4948 <field name="type">receivable</field>
4949 <field name="user_type" ref="account_type_receivable"/>
4951 <field name="parent_id" ref="pcg_488"/>
4952 <field name="reconcile" eval="True"/>
4955 <record id="pcg_489" model="account.account.template">
4956 <field name="name">Quotas d'émission alloués par l'État</field>
4957 <field name="code">489</field>
4958 <field name="type">receivable</field>
4959 <field name="user_type" ref="account_type_receivable"/>
4961 <field name="parent_id" ref="pcg_48"/>
4962 <field name="reconcile" eval="True"/>
4965 <record id="pcg_49" model="account.account.template">
4966 <field name="name">Dépréciations des comptes de tiers</field>
4967 <field name="code">49</field>
4968 <field name="type">view</field>
4969 <field name="user_type" ref="account_type_view"/>
4971 <field name="parent_id" ref="pcg_Classe_4"/>
4974 <record id="pcg_491" model="account.account.template">
4975 <field name="name">Dépréciation des comptes de clients</field>
4976 <field name="code">491</field>
4977 <field name="type">other</field>
4978 <field name="user_type" ref="account_type_dettes"/>
4980 <field name="parent_id" ref="pcg_49"/>
4981 <field name="reconcile" eval="True"/>
4984 <record id="pcg_495" model="account.account.template">
4985 <field name="name">Dépréciation des comptes du groupe et des associés</field>
4986 <field name="code">495</field>
4987 <field name="type">view</field>
4988 <field name="user_type" ref="account_type_dettes"/>
4990 <field name="parent_id" ref="pcg_49"/>
4991 <field name="reconcile" eval="True"/>
4994 <record id="pcg_4951" model="account.account.template">
4995 <field name="name">Comptes du groupe</field>
4996 <field name="code">4951</field>
4997 <field name="type">other</field>
4998 <field name="user_type" ref="account_type_dettes"/>
5000 <field name="parent_id" ref="pcg_495"/>
5001 <field name="reconcile" eval="True"/>
5004 <record id="pcg_4955" model="account.account.template">
5005 <field name="name">Comptes courants des associés</field>
5006 <field name="code">4955</field>
5007 <field name="type">other</field>
5008 <field name="user_type" ref="account_type_dettes"/>
5010 <field name="parent_id" ref="pcg_495"/>
5011 <field name="reconcile" eval="True"/>
5014 <record id="pcg_4958" model="account.account.template">
5015 <field name="name">Opérations faites en commun et en GIE</field>
5016 <field name="code">4958</field>
5017 <field name="type">other</field>
5018 <field name="user_type" ref="account_type_dettes"/>
5020 <field name="parent_id" ref="pcg_495"/>
5021 <field name="reconcile" eval="True"/>
5024 <record id="pcg_496" model="account.account.template">
5025 <field name="name">Dépréciations des comptes de débiteurs divers</field>
5026 <field name="code">496</field>
5027 <field name="type">view</field>
5028 <field name="user_type" ref="account_type_receivable"/>
5030 <field name="parent_id" ref="pcg_49"/>
5031 <field name="reconcile" eval="True"/>
5034 <record id="pcg_4962" model="account.account.template">
5035 <field name="name">Créances sur cessions d'immobilisations</field>
5036 <field name="code">4962</field>
5037 <field name="type">receivable</field>
5038 <field name="user_type" ref="account_type_receivable"/>
5040 <field name="parent_id" ref="pcg_496"/>
5041 <field name="reconcile" eval="True"/>
5044 <record id="pcg_4965" model="account.account.template">
5045 <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
5046 <field name="code">4965</field>
5047 <field name="type">receivable</field>
5048 <field name="user_type" ref="account_type_receivable"/>
5050 <field name="parent_id" ref="pcg_496"/>
5051 <field name="reconcile" eval="True"/>
5054 <record id="pcg_4967" model="account.account.template">
5055 <field name="name">Autres comptes débiteurs</field>
5056 <field name="code">4967</field>
5057 <field name="type">receivable</field>
5058 <field name="user_type" ref="account_type_receivable"/>
5060 <field name="parent_id" ref="pcg_496"/>
5061 <field name="reconcile" eval="True"/>
5064 <record id="pcg_Classe_5" model="account.account.template">
5065 <field name="name">Comptes financiers</field>
5066 <field name="code">Classe 5</field>
5067 <field name="type">view</field>
5068 <field name="user_type" ref="account_type_view"/>
5070 <field name="parent_id" ref="pcg_Classes_1_a_5"/>
5073 <record id="pcg_50" model="account.account.template">
5074 <field name="name">Valeurs mobilières de placement</field>
5075 <field name="code">50</field>
5076 <field name="type">view</field>
5077 <field name="user_type" ref="account_type_view"/>
5079 <field name="parent_id" ref="pcg_Classe_5"/>
5082 <record id="pcg_501" model="account.account.template">
5083 <field name="name">Parts dans entreprises liées</field>
5084 <field name="code">501</field>
5085 <field name="type">other</field>
5086 <field name="user_type" ref="account_type_cash"/>
5088 <field name="parent_id" ref="pcg_50"/>
5091 <record id="pcg_502" model="account.account.template">
5092 <field name="name">Actions propres</field>
5093 <field name="code">502</field>
5094 <field name="type">other</field>
5095 <field name="user_type" ref="account_type_cash"/>
5097 <field name="parent_id" ref="pcg_50"/>
5100 <record id="pcg_503" model="account.account.template">
5101 <field name="name">Actions</field>
5102 <field name="code">503</field>
5103 <field name="type">view</field>
5104 <field name="user_type" ref="account_type_cash"/>
5106 <field name="parent_id" ref="pcg_50"/>
5109 <record id="pcg_5031" model="account.account.template">
5110 <field name="name">Titres cotés</field>
5111 <field name="code">5031</field>
5112 <field name="type">other</field>
5113 <field name="user_type" ref="account_type_cash"/>
5115 <field name="parent_id" ref="pcg_503"/>
5118 <record id="pcg_5035" model="account.account.template">
5119 <field name="name">Titres non cotés</field>
5120 <field name="code">5035</field>
5121 <field name="type">other</field>
5122 <field name="user_type" ref="account_type_cash"/>
5124 <field name="parent_id" ref="pcg_503"/>
5127 <record id="pcg_504" model="account.account.template">
5128 <field name="name">Autres titres conférant un droit de propriété</field>
5129 <field name="code">504</field>
5130 <field name="type">other</field>
5131 <field name="user_type" ref="account_type_cash"/>
5133 <field name="parent_id" ref="pcg_50"/>
5136 <record id="pcg_505" model="account.account.template">
5137 <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
5138 <field name="code">505</field>
5139 <field name="type">other</field>
5140 <field name="user_type" ref="account_type_cash"/>
5142 <field name="parent_id" ref="pcg_50"/>
5145 <record id="pcg_506" model="account.account.template">
5146 <field name="name">Obligations</field>
5147 <field name="code">506</field>
5148 <field name="type">view</field>
5149 <field name="user_type" ref="account_type_cash"/>
5151 <field name="parent_id" ref="pcg_50"/>
5154 <record id="pcg_5061" model="account.account.template">
5155 <field name="name">Titres cotés</field>
5156 <field name="code">5061</field>
5157 <field name="type">other</field>
5158 <field name="user_type" ref="account_type_cash"/>
5160 <field name="parent_id" ref="pcg_506"/>
5163 <record id="pcg_5065" model="account.account.template">
5164 <field name="name">Titres non cotés</field>
5165 <field name="code">5065</field>
5166 <field name="type">other</field>
5167 <field name="user_type" ref="account_type_cash"/>
5169 <field name="parent_id" ref="pcg_506"/>
5172 <record id="pcg_507" model="account.account.template">
5173 <field name="name">Bons du Trésor et bons de caisse à court terme</field>
5174 <field name="code">507</field>
5175 <field name="type">other</field>
5176 <field name="user_type" ref="account_type_cash"/>
5178 <field name="parent_id" ref="pcg_50"/>
5181 <record id="pcg_508" model="account.account.template">
5182 <field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
5183 <field name="code">508</field>
5184 <field name="type">view</field>
5185 <field name="user_type" ref="account_type_cash"/>
5187 <field name="parent_id" ref="pcg_50"/>
5190 <record id="pcg_5081" model="account.account.template">
5191 <field name="name">Autres valeurs mobilières</field>
5192 <field name="code">5081</field>
5193 <field name="type">other</field>
5194 <field name="user_type" ref="account_type_cash"/>
5196 <field name="parent_id" ref="pcg_508"/>
5199 <record id="pcg_5082" model="account.account.template">
5200 <field name="name">Bons de souscription</field>
5201 <field name="code">5082</field>
5202 <field name="type">other</field>
5203 <field name="user_type" ref="account_type_cash"/>
5205 <field name="parent_id" ref="pcg_508"/>
5208 <record id="pcg_5088" model="account.account.template">
5209 <field name="name">Intérêts courus sur obligations, bons et valeurs assimilées</field>
5210 <field name="code">5088</field>
5211 <field name="type">other</field>
5212 <field name="user_type" ref="account_type_cash"/>
5214 <field name="parent_id" ref="pcg_508"/>
5217 <record id="pcg_509" model="account.account.template">
5218 <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
5219 <field name="code">509</field>
5220 <field name="type">other</field>
5221 <field name="user_type" ref="account_type_cash"/>
5223 <field name="parent_id" ref="pcg_50"/>
5226 <record id="pcg_51" model="account.account.template">
5227 <field name="name">Banques établissements financiers et assimilés</field>
5228 <field name="code">51</field>
5229 <field name="type">view</field>
5230 <field name="user_type" ref="account_type_view"/>
5232 <field name="parent_id" ref="pcg_Classe_5"/>
5235 <record id="pcg_511" model="account.account.template">
5236 <field name="name">Valeurs à l'encaissement</field>
5237 <field name="code">511</field>
5238 <field name="type">view</field>
5239 <field name="user_type" ref="account_type_cash"/>
5241 <field name="parent_id" ref="pcg_51"/>
5244 <record id="pcg_5111" model="account.account.template">
5245 <field name="name">Coupons échus à l'encaissement</field>
5246 <field name="code">5111</field>
5247 <field name="type">other</field>
5248 <field name="user_type" ref="account_type_cash"/>
5250 <field name="parent_id" ref="pcg_511"/>
5253 <record id="pcg_5112" model="account.account.template">
5254 <field name="name">Chèques à encaisser</field>
5255 <field name="code">5112</field>
5256 <field name="type">other</field>
5257 <field name="user_type" ref="account_type_cash"/>
5259 <field name="parent_id" ref="pcg_511"/>
5262 <record id="pcg_5113" model="account.account.template">
5263 <field name="name">Effets à l'encaissement</field>
5264 <field name="code">5113</field>
5265 <field name="type">other</field>
5266 <field name="user_type" ref="account_type_cash"/>
5268 <field name="parent_id" ref="pcg_511"/>
5271 <record id="pcg_5114" model="account.account.template">
5272 <field name="name">Effets à l'escompte</field>
5273 <field name="code">5114</field>
5274 <field name="type">other</field>
5275 <field name="user_type" ref="account_type_cash"/>
5277 <field name="parent_id" ref="pcg_511"/>
5280 <record id="fr_pcg_cash" model="account.account.template">
5281 <field name="name">Banques</field>
5282 <field name="code">512</field>
5283 <field name="type">view</field>
5284 <field name="user_type" ref="account_type_cash"/>
5285 <field name="note">Créer 1 compte par compte bancaire</field>
5287 <field name="parent_id" ref="pcg_51"/>
5291 <record id="pcg_5121" model="account.account.template">
5292 <field name="name">Comptes en monnaie nationale</field>
5293 <field name="code">5121</field>
5294 <field name="type">view</field>
5295 <field name="user_type" ref="account_type_cash"/>
5297 <field name="parent_id" ref="fr_pcg_cash"/>
5301 <record id="pcg_5124" model="account.account.template">
5302 <field name="name">Comptes en devises</field>
5303 <field name="code">5124</field>
5304 <field name="type">other</field>
5305 <field name="user_type" ref="account_type_cash"/>
5307 <field name="parent_id" ref="fr_pcg_cash"/>
5310 <record id="pcg_514" model="account.account.template">
5311 <field name="name">Chèques postaux</field>
5312 <field name="code">514</field>
5313 <field name="type">other</field>
5314 <field name="user_type" ref="account_type_cash"/>
5315 <field name="parent_id" ref="pcg_51"/>
5318 <record id="pcg_515" model="account.account.template">
5319 <field name="name">Caisses du Trésor et des établissements publics</field>
5320 <field name="code">515</field>
5321 <field name="type">other</field>
5322 <field name="user_type" ref="account_type_cash"/>
5324 <field name="parent_id" ref="pcg_51"/>
5327 <record id="pcg_516" model="account.account.template">
5328 <field name="name">Sociétés de bourse</field>
5329 <field name="code">516</field>
5330 <field name="type">other</field>
5331 <field name="user_type" ref="account_type_cash"/>
5333 <field name="parent_id" ref="pcg_51"/>
5336 <record id="pcg_517" model="account.account.template">
5337 <field name="name">Autres organismes financiers</field>
5338 <field name="code">517</field>
5339 <field name="type">other</field>
5340 <field name="user_type" ref="account_type_cash"/>
5342 <field name="parent_id" ref="pcg_51"/>
5345 <record id="pcg_518" model="account.account.template">
5346 <field name="name">Intérêts courus</field>
5347 <field name="code">518</field>
5348 <field name="type">view</field>
5349 <field name="user_type" ref="account_type_cash"/>
5351 <field name="parent_id" ref="pcg_51"/>
5354 <record id="pcg_5181" model="account.account.template">
5355 <field name="name">Intérêts courus à payer</field>
5356 <field name="code">5181</field>
5357 <field name="type">other</field>
5358 <field name="user_type" ref="account_type_cash"/>
5360 <field name="parent_id" ref="pcg_518"/>
5363 <record id="pcg_5188" model="account.account.template">
5364 <field name="name">Intérêts courus à recevoir</field>
5365 <field name="code">5188</field>
5366 <field name="type">other</field>
5367 <field name="user_type" ref="account_type_cash"/>
5369 <field name="parent_id" ref="pcg_518"/>
5372 <record id="pcg_519" model="account.account.template">
5373 <field name="name">Concours bancaires courants</field>
5374 <field name="code">519</field>
5375 <field name="type">view</field>
5376 <field name="user_type" ref="account_type_cash"/>
5378 <field name="parent_id" ref="pcg_51"/>
5381 <record id="pcg_5191" model="account.account.template">
5382 <field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
5383 <field name="code">5191</field>
5384 <field name="type">other</field>
5385 <field name="user_type" ref="account_type_cash"/>
5387 <field name="parent_id" ref="pcg_519"/>
5390 <record id="pcg_5193" model="account.account.template">
5391 <field name="name">Mobilisation de créances nées à l'étranger</field>
5392 <field name="code">5193</field>
5393 <field name="type">other</field>
5394 <field name="user_type" ref="account_type_cash"/>
5396 <field name="parent_id" ref="pcg_519"/>
5399 <record id="pcg_5198" model="account.account.template">
5400 <field name="name">Intérêts courus sur concours bancaires courants</field>
5401 <field name="code">5198</field>
5402 <field name="type">other</field>
5403 <field name="user_type" ref="account_type_cash"/>
5405 <field name="parent_id" ref="pcg_519"/>
5408 <record id="pcg_52" model="account.account.template">
5409 <field name="name">Instruments de trésorerie</field>
5410 <field name="code">52</field>
5411 <field name="type">view</field>
5412 <field name="user_type" ref="account_type_view"/>
5414 <field name="parent_id" ref="pcg_Classe_5"/>
5417 <record id="pcg_53" model="account.account.template">
5418 <field name="name">Caisse</field>
5419 <field name="code">53</field>
5420 <field name="type">view</field>
5421 <field name="user_type" ref="account_type_view"/>
5423 <field name="parent_id" ref="pcg_Classe_5"/>
5426 <record id="pcg_531" model="account.account.template">
5427 <field name="name">Caisse siège social</field>
5428 <field name="code">531</field>
5429 <field name="type">view</field>
5430 <field name="user_type" ref="account_type_cash"/>
5432 <field name="parent_id" ref="pcg_53"/>
5435 <record id="pcg_5311" model="account.account.template">
5436 <field name="name">Caisse en monnaie nationale</field>
5437 <field name="code">5311</field>
5438 <field name="type">other</field>
5439 <field name="user_type" ref="account_type_cash"/>
5441 <field name="parent_id" ref="pcg_531"/>
5444 <record id="pcg_5314" model="account.account.template">
5445 <field name="name">Caisse en devises</field>
5446 <field name="code">5314</field>
5447 <field name="type">other</field>
5448 <field name="user_type" ref="account_type_cash"/>
5450 <field name="parent_id" ref="pcg_531"/>
5453 <record id="pcg_532" model="account.account.template">
5454 <field name="name">Caisse succursale (ou usine) A</field>
5455 <field name="code">532</field>
5456 <field name="type">other</field>
5457 <field name="user_type" ref="account_type_cash"/>
5459 <field name="parent_id" ref="pcg_53"/>
5462 <record id="pcg_533" model="account.account.template">
5463 <field name="name">Caisse succursale (ou usine) B</field>
5464 <field name="code">533</field>
5465 <field name="type">other</field>
5466 <field name="user_type" ref="account_type_cash"/>
5468 <field name="parent_id" ref="pcg_53"/>
5471 <record id="pcg_54" model="account.account.template">
5472 <field name="name">Régies d'avances et accréditifs</field>
5473 <field name="code">54</field>
5474 <field name="type">view</field>
5475 <field name="user_type" ref="account_type_view"/>
5477 <field name="parent_id" ref="pcg_Classe_5"/>
5480 <record id="pcg_58" model="account.account.template">
5481 <field name="name">Virements internes</field>
5482 <field name="code">58</field>
5483 <field name="type">view</field>
5484 <field name="user_type" ref="account_type_view"/>
5486 <field name="parent_id" ref="pcg_Classe_5"/>
5487 <field name="reconcile" eval="True"/>
5490 <record id="pcg_59" model="account.account.template">
5491 <field name="name">Provisions pour dépréciation des comptes financiers</field>
5492 <field name="code">59</field>
5493 <field name="type">view</field>
5494 <field name="user_type" ref="account_type_view"/>
5496 <field name="parent_id" ref="pcg_Classe_5"/>
5499 <record id="pcg_590" model="account.account.template">
5500 <field name="name">Provisions pour dépréciation des valeurs mobilières de placement</field>
5501 <field name="code">590</field>
5502 <field name="type">view</field>
5503 <field name="user_type" ref="account_type_cash"/>
5505 <field name="parent_id" ref="pcg_59"/>
5508 <record id="pcg_5903" model="account.account.template">
5509 <field name="name">Actions</field>
5510 <field name="code">5903</field>
5511 <field name="type">other</field>
5512 <field name="user_type" ref="account_type_cash"/>
5514 <field name="parent_id" ref="pcg_590"/>
5517 <record id="pcg_5904" model="account.account.template">
5518 <field name="name">Autres titres conférant un droit de propriété </field>
5519 <field name="code">5904</field>
5520 <field name="type">other</field>
5521 <field name="user_type" ref="account_type_cash"/>
5523 <field name="parent_id" ref="pcg_590"/>
5526 <record id="pcg_5906" model="account.account.template">
5527 <field name="name">Obligations</field>
5528 <field name="code">5906</field>
5529 <field name="type">other</field>
5530 <field name="user_type" ref="account_type_cash"/>
5532 <field name="parent_id" ref="pcg_590"/>
5535 <record id="pcg_5908" model="account.account.template">
5536 <field name="name">Autres valeurs mobilières de placement et créances assimilées (provisions)</field>
5537 <field name="code">5908</field>
5538 <field name="type">other</field>
5539 <field name="user_type" ref="account_type_cash"/>
5541 <field name="parent_id" ref="pcg_590"/>
5544 <record id="pcg_Classes_6_et_7" model="account.account.template">
5545 <field name="name">Comptes de gestion</field>
5546 <field name="code">Classes 6 et 7</field>
5547 <field name="type">view</field>
5548 <field name="user_type" ref="account_type_view"/>
5550 <field name="parent_id" ref="pcg_0"/>
5553 <record id="pcg_Classe_6" model="account.account.template">
5554 <field name="name">Comptes de charges</field>
5555 <field name="code">Classe 6</field>
5556 <field name="type">view</field>
5557 <field name="user_type" ref="account_type_view"/>
5559 <field name="parent_id" ref="pcg_Classes_6_et_7"/>
5562 <record id="pcg_60" model="account.account.template">
5563 <field name="name">Achats(sauf 603)</field>
5564 <field name="code">60</field>
5565 <field name="type">view</field>
5566 <field name="user_type" ref="account_type_view"/>
5568 <field name="parent_id" ref="pcg_Classe_6"/>
5571 <record id="pcg_601" model="account.account.template">
5572 <field name="name">Achats stockés - Matières premières (et fournitures)</field>
5573 <field name="code">601</field>
5574 <field name="type">view</field>
5575 <field name="user_type" ref="account_type_expense"/>
5576 <field name="note">Destinés à la production ou revente</field>
5578 <field name="parent_id" ref="pcg_60"/>
5581 <record id="pcg_6011" model="account.account.template">
5582 <field name="name">Matières (ou groupe) A</field>
5583 <field name="code">6011</field>
5584 <field name="type">other</field>
5585 <field name="user_type" ref="account_type_expense"/>
5587 <field name="parent_id" ref="pcg_601"/>
5590 <record id="pcg_6012" model="account.account.template">
5591 <field name="name">Matières (ou groupe) B</field>
5592 <field name="code">6012</field>
5593 <field name="type">other</field>
5594 <field name="user_type" ref="account_type_expense"/>
5596 <field name="parent_id" ref="pcg_601"/>
5599 <record id="pcg_6017" model="account.account.template">
5600 <field name="name">Fournitures A, B, C, ..</field>
5601 <field name="code">6017</field>
5602 <field name="type">other</field>
5603 <field name="user_type" ref="account_type_expense"/>
5605 <field name="parent_id" ref="pcg_601"/>
5608 <record id="pcg_602" model="account.account.template">
5609 <field name="name">Achats stockés - Autres approvisionnements</field>
5610 <field name="code">602</field>
5611 <field name="type">view</field>
5612 <field name="user_type" ref="account_type_expense"/>
5613 <field name="note">Destinés à la production ou revente</field>
5615 <field name="parent_id" ref="pcg_60"/>
5618 <record id="pcg_6021" model="account.account.template">
5619 <field name="name">Matières consommables</field>
5620 <field name="code">6021</field>
5621 <field name="type">view</field>
5622 <field name="user_type" ref="account_type_expense"/>
5624 <field name="parent_id" ref="pcg_602"/>
5627 <record id="pcg_60211" model="account.account.template">
5628 <field name="name">Matières (ou groupe) C</field>
5629 <field name="code">60211</field>
5630 <field name="type">other</field>
5631 <field name="user_type" ref="account_type_expense"/>
5633 <field name="parent_id" ref="pcg_6021"/>
5636 <record id="pcg_60212" model="account.account.template">
5637 <field name="name">Matières (ou groupe) D</field>
5638 <field name="code">60212</field>
5639 <field name="type">other</field>
5640 <field name="user_type" ref="account_type_expense"/>
5642 <field name="parent_id" ref="pcg_6021"/>
5645 <record id="pcg_6022" model="account.account.template">
5646 <field name="name">Fournitures consommables</field>
5647 <field name="code">6022</field>
5648 <field name="type">view</field>
5649 <field name="user_type" ref="account_type_expense"/>
5651 <field name="parent_id" ref="pcg_602"/>
5654 <record id="pcg_60221" model="account.account.template">
5655 <field name="name">Combustibles</field>
5656 <field name="code">60221</field>
5657 <field name="type">other</field>
5658 <field name="user_type" ref="account_type_expense"/>
5660 <field name="parent_id" ref="pcg_6022"/>
5663 <record id="pcg_60222" model="account.account.template">
5664 <field name="name">Produits d'entretien</field>
5665 <field name="code">60222</field>
5666 <field name="type">other</field>
5667 <field name="user_type" ref="account_type_expense"/>
5669 <field name="parent_id" ref="pcg_6022"/>
5672 <record id="pcg_60223" model="account.account.template">
5673 <field name="name">Fournitures d'atelier et d'usine</field>
5674 <field name="code">60223</field>
5675 <field name="type">other</field>
5676 <field name="user_type" ref="account_type_expense"/>
5678 <field name="parent_id" ref="pcg_6022"/>
5681 <record id="pcg_60224" model="account.account.template">
5682 <field name="name">Fournitures de magasin</field>
5683 <field name="code">60224</field>
5684 <field name="type">other</field>
5685 <field name="user_type" ref="account_type_expense"/>
5687 <field name="parent_id" ref="pcg_6022"/>
5690 <record id="pcg_60225" model="account.account.template">
5691 <field name="name">Fournitures de bureau</field>
5692 <field name="code">60225</field>
5693 <field name="type">other</field>
5694 <field name="user_type" ref="account_type_expense"/>
5696 <field name="parent_id" ref="pcg_6022"/>
5699 <record id="pcg_6026" model="account.account.template">
5700 <field name="name">Emballages</field>
5701 <field name="code">6026</field>
5702 <field name="type">view</field>
5703 <field name="user_type" ref="account_type_expense"/>
5705 <field name="parent_id" ref="pcg_602"/>
5708 <record id="pcg_60261" model="account.account.template">
5709 <field name="name">Emballages perdus</field>
5710 <field name="code">60261</field>
5711 <field name="type">other</field>
5712 <field name="user_type" ref="account_type_expense"/>
5714 <field name="parent_id" ref="pcg_6026"/>
5717 <record id="pcg_60265" model="account.account.template">
5718 <field name="name">Emballages récupérables non identifiables</field>
5719 <field name="code">60265</field>
5720 <field name="type">other</field>
5721 <field name="user_type" ref="account_type_expense"/>
5723 <field name="parent_id" ref="pcg_6026"/>
5726 <record id="pcg_60267" model="account.account.template">
5727 <field name="name">Emballages à usage mixte</field>
5728 <field name="code">60267</field>
5729 <field name="type">other</field>
5730 <field name="user_type" ref="account_type_expense"/>
5732 <field name="parent_id" ref="pcg_6026"/>
5736 <record id="pcg_603" model="account.account.template">
5737 <field name="name">Variation des stocks (approvisionnements et marchandises)</field>
5738 <field name="code">603</field>
5739 <field name="type">view</field>
5740 <field name="user_type" ref="account_type_expense"/>
5741 <field name="note">Utilisé lors des inventaires</field>
5743 <field name="parent_id" ref="pcg_60"/>
5747 <record id="pcg_6031" model="account.account.template">
5748 <field name="name">Variation des stocks de matières premières (et fournitures)</field>
5749 <field name="code">6031</field>
5750 <field name="type">other</field>
5751 <field name="user_type" ref="account_type_expense"/>
5753 <field name="parent_id" ref="pcg_603"/>
5756 <record id="pcg_6032" model="account.account.template">
5757 <field name="name">Variation des stocks des autres approvisionnements</field>
5758 <field name="code">6032</field>
5759 <field name="type">other</field>
5760 <field name="user_type" ref="account_type_expense"/>
5762 <field name="parent_id" ref="pcg_603"/>
5765 <record id="pcg_6037" model="account.account.template">
5766 <field name="name">Variation des stocks de marchandises</field>
5767 <field name="code">6037</field>
5768 <field name="type">other</field>
5769 <field name="user_type" ref="account_type_expense"/>
5771 <field name="parent_id" ref="pcg_603"/>
5775 <record id="pcg_604" model="account.account.template">
5776 <field name="name">Achats d'études et prestations de services</field>
5777 <field name="code">604</field>
5778 <field name="type">other</field>
5779 <field name="user_type" ref="account_type_expense"/>
5781 <field name="parent_id" ref="pcg_60"/>
5784 <record id="pcg_605" model="account.account.template">
5785 <field name="name">Achats de matériel équipements et travaux</field>
5786 <field name="code">605</field>
5787 <field name="type">other</field>
5788 <field name="user_type" ref="account_type_expense"/>
5790 <field name="parent_id" ref="pcg_60"/>
5793 <record id="pcg_606" model="account.account.template">
5794 <field name="name">Achats non stockés de matières et fournitures</field>
5795 <field name="code">606</field>
5796 <field name="type">view</field>
5797 <field name="user_type" ref="account_type_expense"/>
5798 <field name="note">Pour l'usage interne à l'entreprise</field>
5800 <field name="parent_id" ref="pcg_60"/>
5803 <record id="pcg_6061" model="account.account.template">
5804 <field name="name">Fournitures non stockables (eau, énergie...) </field>
5805 <field name="code">6061</field>
5806 <field name="type">other</field>
5807 <field name="user_type" ref="account_type_expense"/>
5809 <field name="parent_id" ref="pcg_606"/>
5812 <record id="pcg_6063" model="account.account.template">
5813 <field name="name">Fournitures d'entretien et de petit équipement</field>
5814 <field name="code">6063</field>
5815 <field name="type">other</field>
5816 <field name="user_type" ref="account_type_expense"/>
5818 <field name="parent_id" ref="pcg_606"/>
5821 <record id="pcg_6064" model="account.account.template">
5822 <field name="name">Fournitures administratives</field>
5823 <field name="code">6064</field>
5824 <field name="type">other</field>
5825 <field name="user_type" ref="account_type_expense"/>
5827 <field name="parent_id" ref="pcg_606"/>
5830 <record id="pcg_6068" model="account.account.template">
5831 <field name="name">Autres matières et fournitures</field>
5832 <field name="code">6068</field>
5833 <field name="type">other</field>
5834 <field name="user_type" ref="account_type_expense"/>
5836 <field name="parent_id" ref="pcg_606"/>
5839 <record id="fr_pcg_expense" model="account.account.template">
5840 <field name="name">Achats de marchandises</field>
5841 <field name="code">607</field>
5842 <field name="type">view</field>
5843 <field name="user_type" ref="account_type_expense"/>
5844 <field name="note">Biens revendus tels quels (707) soit une marge</field>
5846 <field name="parent_id" ref="pcg_60"/>
5849 <record id="pcg_6071" model="account.account.template">
5850 <field name="name">Marchandise (ou groupe) A</field>
5851 <field name="code">6071</field>
5852 <field name="type">other</field>
5853 <field name="user_type" ref="account_type_expense"/>
5854 <field name="note">Pour achats France</field>
5856 <field name="parent_id" ref="fr_pcg_expense"/>
5859 <record id="pcg_6072" model="account.account.template">
5860 <field name="name">Marchandise (ou groupe) B</field>
5861 <field name="code">6072</field>
5862 <field name="type">other</field>
5863 <field name="user_type" ref="account_type_expense"/>
5864 <field name="note">Pour déclaration TVA intracommunautaire</field>
5866 <field name="parent_id" ref="fr_pcg_expense"/>
5869 <record id="pcg_608" model="account.account.template">
5870 <field name="name">Frais accessoires incorporés aux achats</field>
5871 <field name="code">608</field>
5872 <field name="type">other</field>
5873 <field name="user_type" ref="account_type_expense"/>
5875 <field name="parent_id" ref="pcg_60"/>
5878 <record id="pcg_609" model="account.account.template">
5879 <field name="name">Rabais, remises et ristournes obtenus sur achats</field>
5880 <field name="code">609</field>
5881 <field name="type">view</field>
5882 <field name="user_type" ref="account_type_expense"/>
5884 <field name="parent_id" ref="pcg_60"/>
5887 <record id="pcg_6091" model="account.account.template">
5888 <field name="name">- de matières premières (et fournitures)</field>
5889 <field name="code">6091</field>
5890 <field name="type">other</field>
5891 <field name="user_type" ref="account_type_expense"/>
5893 <field name="parent_id" ref="pcg_609"/>
5896 <record id="pcg_6092" model="account.account.template">
5897 <field name="name">- d'autres approvisionnements stockés</field>
5898 <field name="code">6092</field>
5899 <field name="type">other</field>
5900 <field name="user_type" ref="account_type_expense"/>
5902 <field name="parent_id" ref="pcg_609"/>
5905 <record id="pcg_6094" model="account.account.template">
5906 <field name="name">- d'études et prestations de services</field>
5907 <field name="code">6094</field>
5908 <field name="type">other</field>
5909 <field name="user_type" ref="account_type_expense"/>
5911 <field name="parent_id" ref="pcg_609"/>
5914 <record id="pcg_6095" model="account.account.template">
5915 <field name="name">- de matériel, équipements et travaux</field>
5916 <field name="code">6095</field>
5917 <field name="type">other</field>
5918 <field name="user_type" ref="account_type_expense"/>
5920 <field name="parent_id" ref="pcg_609"/>
5923 <record id="pcg_6096" model="account.account.template">
5924 <field name="name">- d'approvisionnements non stockés</field>
5925 <field name="code">6096</field>
5926 <field name="type">other</field>
5927 <field name="user_type" ref="account_type_expense"/>
5929 <field name="parent_id" ref="pcg_609"/>
5932 <record id="pcg_6097" model="account.account.template">
5933 <field name="name">- de marchandises</field>
5934 <field name="code">6097</field>
5935 <field name="type">other</field>
5936 <field name="user_type" ref="account_type_expense"/>
5938 <field name="parent_id" ref="pcg_609"/>
5941 <record id="pcg_6098" model="account.account.template">
5942 <field name="name">Rabais, remises et ristournes non affectés</field>
5943 <field name="code">6098</field>
5944 <field name="type">other</field>
5945 <field name="user_type" ref="account_type_expense"/>
5947 <field name="parent_id" ref="pcg_609"/>
5950 <record id="pcg_61" model="account.account.template">
5951 <field name="name">Services extérieurs</field>
5952 <field name="code">61</field>
5953 <field name="type">view</field>
5954 <field name="user_type" ref="account_type_view"/>
5956 <field name="parent_id" ref="pcg_Classe_6"/>
5959 <record id="pcg_611" model="account.account.template">
5960 <field name="name">Sous-traitance générale</field>
5961 <field name="code">611</field>
5962 <field name="type">other</field>
5963 <field name="user_type" ref="account_type_expense"/>
5965 <field name="parent_id" ref="pcg_61"/>
5968 <record id="pcg_612" model="account.account.template">
5969 <field name="name">Redevances de crédit-bail</field>
5970 <field name="code">612</field>
5971 <field name="type">view</field>
5972 <field name="user_type" ref="account_type_expense"/>
5974 <field name="parent_id" ref="pcg_61"/>
5977 <record id="pcg_6122" model="account.account.template">
5978 <field name="name">Crédit-bail mobilier</field>
5979 <field name="code">6122</field>
5980 <field name="type">other</field>
5981 <field name="user_type" ref="account_type_expense"/>
5983 <field name="parent_id" ref="pcg_612"/>
5986 <record id="pcg_6125" model="account.account.template">
5987 <field name="name">Crédit-bail immobilier</field>
5988 <field name="code">6125</field>
5989 <field name="type">other</field>
5990 <field name="user_type" ref="account_type_expense"/>
5992 <field name="parent_id" ref="pcg_612"/>
5995 <record id="pcg_613" model="account.account.template">
5996 <field name="name">Locations</field>
5997 <field name="code">613</field>
5998 <field name="type">view</field>
5999 <field name="user_type" ref="account_type_expense"/>
6001 <field name="parent_id" ref="pcg_61"/>
6004 <record id="pcg_6132" model="account.account.template">
6005 <field name="name">Locations immobilières</field>
6006 <field name="code">6132</field>
6007 <field name="type">other</field>
6008 <field name="user_type" ref="account_type_expense"/>
6010 <field name="parent_id" ref="pcg_613"/>
6013 <record id="pcg_6135" model="account.account.template">
6014 <field name="name">Locations mobilières</field>
6015 <field name="code">6135</field>
6016 <field name="type">other</field>
6017 <field name="user_type" ref="account_type_expense"/>
6019 <field name="parent_id" ref="pcg_613"/>
6022 <record id="pcg_6136" model="account.account.template">
6023 <field name="name">Malis sur emballages</field>
6024 <field name="code">6136</field>
6025 <field name="type">other</field>
6026 <field name="user_type" ref="account_type_expense"/>
6028 <field name="parent_id" ref="pcg_613"/>
6031 <record id="pcg_614" model="account.account.template">
6032 <field name="name">Charges locatives et de copropriété</field>
6033 <field name="code">614</field>
6034 <field name="type">other</field>
6035 <field name="user_type" ref="account_type_expense"/>
6037 <field name="parent_id" ref="pcg_61"/>
6040 <record id="pcg_615" model="account.account.template">
6041 <field name="name">Entretien et réparations</field>
6042 <field name="code">615</field>
6043 <field name="type">view</field>
6044 <field name="user_type" ref="account_type_expense"/>
6046 <field name="parent_id" ref="pcg_61"/>
6049 <record id="pcg_6152" model="account.account.template">
6050 <field name="name">- sur biens immobiliers</field>
6051 <field name="code">6152</field>
6052 <field name="type">other</field>
6053 <field name="user_type" ref="account_type_expense"/>
6055 <field name="parent_id" ref="pcg_615"/>
6058 <record id="pcg_6155" model="account.account.template">
6059 <field name="name">- sur biens mobiliers</field>
6060 <field name="code">6155</field>
6061 <field name="type">other</field>
6062 <field name="user_type" ref="account_type_expense"/>
6064 <field name="parent_id" ref="pcg_615"/>
6067 <record id="pcg_6156" model="account.account.template">
6068 <field name="name">Maintenance</field>
6069 <field name="code">6156</field>
6070 <field name="type">other</field>
6071 <field name="user_type" ref="account_type_expense"/>
6073 <field name="parent_id" ref="pcg_615"/>
6076 <record id="pcg_616" model="account.account.template">
6077 <field name="name">Primes d'assurance</field>
6078 <field name="code">616</field>
6079 <field name="type">view</field>
6080 <field name="user_type" ref="account_type_expense"/>
6082 <field name="parent_id" ref="pcg_61"/>
6085 <record id="pcg_6161" model="account.account.template">
6086 <field name="name">Multirisques</field>
6087 <field name="code">6161</field>
6088 <field name="type">other</field>
6089 <field name="user_type" ref="account_type_expense"/>
6091 <field name="parent_id" ref="pcg_616"/>
6094 <record id="pcg_6162" model="account.account.template">
6095 <field name="name">Assurance obligatoire dommage construction </field>
6096 <field name="code">6162</field>
6097 <field name="type">other</field>
6098 <field name="user_type" ref="account_type_expense"/>
6100 <field name="parent_id" ref="pcg_616"/>
6103 <record id="pcg_6163" model="account.account.template">
6104 <field name="name">Assurance transport</field>
6105 <field name="code">6163</field>
6106 <field name="type">view</field>
6107 <field name="user_type" ref="account_type_expense"/>
6109 <field name="parent_id" ref="pcg_616"/>
6112 <record id="pcg_61636" model="account.account.template">
6113 <field name="name">Assurance transport sur achats</field>
6114 <field name="code">61636</field>
6115 <field name="type">other</field>
6116 <field name="user_type" ref="account_type_expense"/>
6118 <field name="parent_id" ref="pcg_6163"/>
6121 <record id="pcg_61637" model="account.account.template">
6122 <field name="name">Assurance transportsur ventes</field>
6123 <field name="code">61637</field>
6124 <field name="type">other</field>
6125 <field name="user_type" ref="account_type_expense"/>
6127 <field name="parent_id" ref="pcg_6163"/>
6130 <record id="pcg_61638" model="account.account.template">
6131 <field name="name">Assurance transport sur autres biens</field>
6132 <field name="code">61638</field>
6133 <field name="type">other</field>
6134 <field name="user_type" ref="account_type_expense"/>
6136 <field name="parent_id" ref="pcg_6163"/>
6139 <record id="pcg_6164" model="account.account.template">
6140 <field name="name">Risques d'exploitation</field>
6141 <field name="code">6164</field>
6142 <field name="type">other</field>
6143 <field name="user_type" ref="account_type_expense"/>
6145 <field name="parent_id" ref="pcg_616"/>
6148 <record id="pcg_6165" model="account.account.template">
6149 <field name="name">Insolvabilité clients</field>
6150 <field name="code">6165</field>
6151 <field name="type">other</field>
6152 <field name="user_type" ref="account_type_expense"/>
6154 <field name="parent_id" ref="pcg_616"/>
6157 <record id="pcg_617" model="account.account.template">
6158 <field name="name">Études et recherches</field>
6159 <field name="code">617</field>
6160 <field name="type">other</field>
6161 <field name="user_type" ref="account_type_expense"/>
6163 <field name="parent_id" ref="pcg_61"/>
6166 <record id="pcg_618" model="account.account.template">
6167 <field name="name">Divers</field>
6168 <field name="code">618</field>
6169 <field name="type">view</field>
6170 <field name="user_type" ref="account_type_expense"/>
6172 <field name="parent_id" ref="pcg_61"/>
6175 <record id="pcg_6181" model="account.account.template">
6176 <field name="name">Documentation générale</field>
6177 <field name="code">6181</field>
6178 <field name="type">other</field>
6179 <field name="user_type" ref="account_type_expense"/>
6181 <field name="parent_id" ref="pcg_618"/>
6184 <record id="pcg_6183" model="account.account.template">
6185 <field name="name">Documentation technique</field>
6186 <field name="code">6183</field>
6187 <field name="type">other</field>
6188 <field name="user_type" ref="account_type_expense"/>
6190 <field name="parent_id" ref="pcg_618"/>
6193 <record id="pcg_6185" model="account.account.template">
6194 <field name="name">Frais de colloques, séminaires, conférences</field>
6195 <field name="code">6185</field>
6196 <field name="type">other</field>
6197 <field name="user_type" ref="account_type_expense"/>
6199 <field name="parent_id" ref="pcg_618"/>
6202 <record id="pcg_619" model="account.account.template">
6203 <field name="name">Rabais, remises et ristournes obtenus sur services extérieurs</field>
6204 <field name="code">619</field>
6205 <field name="type">other</field>
6206 <field name="user_type" ref="account_type_expense"/>
6208 <field name="parent_id" ref="pcg_61"/>
6211 <record id="pcg_62" model="account.account.template">
6212 <field name="name">Autres services extérieurs</field>
6213 <field name="code">62</field>
6214 <field name="type">view</field>
6215 <field name="user_type" ref="account_type_view"/>
6217 <field name="parent_id" ref="pcg_Classe_6"/>
6220 <record id="pcg_621" model="account.account.template">
6221 <field name="name">Personnel extérieur à l'entreprise</field>
6222 <field name="code">621</field>
6223 <field name="type">view</field>
6224 <field name="user_type" ref="account_type_expense"/>
6226 <field name="parent_id" ref="pcg_62"/>
6229 <record id="pcg_6211" model="account.account.template">
6230 <field name="name">Personnel intérimaire</field>
6231 <field name="code">6211</field>
6232 <field name="type">other</field>
6233 <field name="user_type" ref="account_type_expense"/>
6235 <field name="parent_id" ref="pcg_621"/>
6238 <record id="pcg_6214" model="account.account.template">
6239 <field name="name">Personnel détaché ou prêté à l'entreprise</field>
6240 <field name="code">6214</field>
6241 <field name="type">other</field>
6242 <field name="user_type" ref="account_type_expense"/>
6244 <field name="parent_id" ref="pcg_621"/>
6247 <record id="pcg_622" model="account.account.template">
6248 <field name="name">Rémunérations d'intermédiaires et honoraires </field>
6249 <field name="code">622</field>
6250 <field name="type">view</field>
6251 <field name="user_type" ref="account_type_expense"/>
6253 <field name="parent_id" ref="pcg_62"/>
6256 <record id="pcg_6221" model="account.account.template">
6257 <field name="name">Commissions et courtages sur achats </field>
6258 <field name="code">6221</field>
6259 <field name="type">other</field>
6260 <field name="user_type" ref="account_type_expense"/>
6262 <field name="parent_id" ref="pcg_622"/>
6265 <record id="pcg_6222" model="account.account.template">
6266 <field name="name">Commissions et courtages sur ventes</field>
6267 <field name="code">6222</field>
6268 <field name="type">other</field>
6269 <field name="user_type" ref="account_type_expense"/>
6271 <field name="parent_id" ref="pcg_622"/>
6274 <record id="pcg_6224" model="account.account.template">
6275 <field name="name">Rémunérations des transitaires</field>
6276 <field name="code">6224</field>
6277 <field name="type">other</field>
6278 <field name="user_type" ref="account_type_expense"/>
6280 <field name="parent_id" ref="pcg_622"/>
6283 <record id="pcg_6225" model="account.account.template">
6284 <field name="name">Rémunérations d'affacturage</field>
6285 <field name="code">6225</field>
6286 <field name="type">other</field>
6287 <field name="user_type" ref="account_type_expense"/>
6289 <field name="parent_id" ref="pcg_622"/>
6292 <record id="pcg_6226" model="account.account.template">
6293 <field name="name">Honoraires</field>
6294 <field name="code">6226</field>
6295 <field name="type">other</field>
6296 <field name="user_type" ref="account_type_expense"/>
6298 <field name="parent_id" ref="pcg_622"/>
6301 <record id="pcg_6227" model="account.account.template">
6302 <field name="name">Frais d'actes et de contentieux</field>
6303 <field name="code">6227</field>
6304 <field name="type">other</field>
6305 <field name="user_type" ref="account_type_expense"/>
6307 <field name="parent_id" ref="pcg_622"/>
6310 <record id="pcg_6228" model="account.account.template">
6311 <field name="name">Divers</field>
6312 <field name="code">6228</field>
6313 <field name="type">other</field>
6314 <field name="user_type" ref="account_type_expense"/>
6316 <field name="parent_id" ref="pcg_622"/>
6319 <record id="pcg_623" model="account.account.template">
6320 <field name="name">Publicité, publications, relations publiques</field>
6321 <field name="code">623</field>
6322 <field name="type">view</field>
6323 <field name="user_type" ref="account_type_expense"/>
6324 <field name="note">Dont annonces légales, greffe, cartes visites</field>
6326 <field name="parent_id" ref="pcg_62"/>
6329 <record id="pcg_6231" model="account.account.template">
6330 <field name="name">Annonces et insertions</field>
6331 <field name="code">6231</field>
6332 <field name="type">other</field>
6333 <field name="user_type" ref="account_type_expense"/>
6335 <field name="parent_id" ref="pcg_623"/>
6338 <record id="pcg_6232" model="account.account.template">
6339 <field name="name">Échantillons</field>
6340 <field name="code">6232</field>
6341 <field name="type">other</field>
6342 <field name="user_type" ref="account_type_expense"/>
6344 <field name="parent_id" ref="pcg_623"/>
6347 <record id="pcg_6233" model="account.account.template">
6348 <field name="name">Foires et expositions</field>
6349 <field name="code">6233</field>
6350 <field name="type">other</field>
6351 <field name="user_type" ref="account_type_expense"/>
6353 <field name="parent_id" ref="pcg_623"/>
6356 <record id="pcg_6234" model="account.account.template">
6357 <field name="name">Cadeaux à la clientèle</field>
6358 <field name="code">6234</field>
6359 <field name="type">other</field>
6360 <field name="user_type" ref="account_type_expense"/>
6361 <field name="note">Attention déclaration DAS fin d'année</field>
6363 <field name="parent_id" ref="pcg_623"/>
6366 <record id="pcg_6235" model="account.account.template">
6367 <field name="name">Primes</field>
6368 <field name="code">6235</field>
6369 <field name="type">other</field>
6370 <field name="user_type" ref="account_type_expense"/>
6372 <field name="parent_id" ref="pcg_623"/>
6375 <record id="pcg_6236" model="account.account.template">
6376 <field name="name">Catalogues et imprimés</field>
6377 <field name="code">6236</field>
6378 <field name="type">other</field>
6379 <field name="user_type" ref="account_type_expense"/>
6381 <field name="parent_id" ref="pcg_623"/>
6384 <record id="pcg_6237" model="account.account.template">
6385 <field name="name">Publications</field>
6386 <field name="code">6237</field>
6387 <field name="type">other</field>
6388 <field name="user_type" ref="account_type_expense"/>
6390 <field name="parent_id" ref="pcg_623"/>
6393 <record id="pcg_6238" model="account.account.template">
6394 <field name="name">Divers (pourboires, dons courants...)</field>
6395 <field name="code">6238</field>
6396 <field name="type">other</field>
6397 <field name="user_type" ref="account_type_expense"/>
6399 <field name="parent_id" ref="pcg_623"/>
6402 <record id="pcg_624" model="account.account.template">
6403 <field name="name">Transports de biens et transports collectifs du personnel</field>
6404 <field name="code">624</field>
6405 <field name="type">view</field>
6406 <field name="user_type" ref="account_type_expense"/>
6408 <field name="parent_id" ref="pcg_62"/>
6411 <record id="pcg_6241" model="account.account.template">
6412 <field name="name">Transports sur achats</field>
6413 <field name="code">6241</field>
6414 <field name="type">other</field>
6415 <field name="user_type" ref="account_type_expense"/>
6417 <field name="parent_id" ref="pcg_624"/>
6420 <record id="pcg_6242" model="account.account.template">
6421 <field name="name">Transports sur ventes</field>
6422 <field name="code">6242</field>
6423 <field name="type">other</field>
6424 <field name="user_type" ref="account_type_expense"/>
6426 <field name="parent_id" ref="pcg_624"/>
6429 <record id="pcg_6243" model="account.account.template">
6430 <field name="name">Transports entre établissements ou chantiers</field>
6431 <field name="code">6243</field>
6432 <field name="type">other</field>
6433 <field name="user_type" ref="account_type_expense"/>
6435 <field name="parent_id" ref="pcg_624"/>
6438 <record id="pcg_6244" model="account.account.template">
6439 <field name="name">Transports administratifs</field>
6440 <field name="code">6244</field>
6441 <field name="type">other</field>
6442 <field name="user_type" ref="account_type_expense"/>
6444 <field name="parent_id" ref="pcg_624"/>
6447 <record id="pcg_6247" model="account.account.template">
6448 <field name="name">Transports collectifs du personnel</field>
6449 <field name="code">6247</field>
6450 <field name="type">other</field>
6451 <field name="user_type" ref="account_type_expense"/>
6453 <field name="parent_id" ref="pcg_624"/>
6456 <record id="pcg_6248" model="account.account.template">
6457 <field name="name">Divers</field>
6458 <field name="code">6248</field>
6459 <field name="type">other</field>
6460 <field name="user_type" ref="account_type_expense"/>
6462 <field name="parent_id" ref="pcg_624"/>
6465 <record id="pcg_625" model="account.account.template">
6466 <field name="name">Déplacements missions et réceptions</field>
6467 <field name="code">625</field>
6468 <field name="type">view</field>
6469 <field name="user_type" ref="account_type_expense"/>
6471 <field name="parent_id" ref="pcg_62"/>
6474 <record id="pcg_6251" model="account.account.template">
6475 <field name="name">Voyages et déplacements</field>
6476 <field name="code">6251</field>
6477 <field name="type">other</field>
6478 <field name="user_type" ref="account_type_expense"/>
6480 <field name="parent_id" ref="pcg_625"/>
6483 <record id="pcg_6255" model="account.account.template">
6484 <field name="name">Frais de déménagement</field>
6485 <field name="code">6255</field>
6486 <field name="type">other</field>
6487 <field name="user_type" ref="account_type_expense"/>
6489 <field name="parent_id" ref="pcg_625"/>
6492 <record id="pcg_6256" model="account.account.template">
6493 <field name="name">Missions</field>
6494 <field name="code">6256</field>
6495 <field name="type">other</field>
6496 <field name="user_type" ref="account_type_expense"/>
6498 <field name="parent_id" ref="pcg_625"/>
6501 <record id="pcg_6257" model="account.account.template">
6502 <field name="name">Réceptions</field>
6503 <field name="code">6257</field>
6504 <field name="type">other</field>
6505 <field name="user_type" ref="account_type_expense"/>
6507 <field name="parent_id" ref="pcg_625"/>
6510 <record id="pcg_626" model="account.account.template">
6511 <field name="name">Frais postaux et frais de télécommunications</field>
6512 <field name="code">626</field>
6513 <field name="type">other</field>
6514 <field name="user_type" ref="account_type_expense"/>
6516 <field name="parent_id" ref="pcg_62"/>
6519 <record id="pcg_627" model="account.account.template">
6520 <field name="name">Services bancaires et assimilés</field>
6521 <field name="code">627</field>
6522 <field name="type">view</field>
6523 <field name="user_type" ref="account_type_expense"/>
6524 <field name="note">Frais de tenue de compte, etc</field>
6526 <field name="parent_id" ref="pcg_62"/>
6529 <record id="pcg_6271" model="account.account.template">
6530 <field name="name">Frais sur titres (achat, vente, garde)</field>
6531 <field name="code">6271</field>
6532 <field name="type">other</field>
6533 <field name="user_type" ref="account_type_expense"/>
6535 <field name="parent_id" ref="pcg_627"/>
6538 <record id="pcg_6272" model="account.account.template">
6539 <field name="name">Commissions et frais sur émission d'emprunts</field>
6540 <field name="code">6272</field>
6541 <field name="type">other</field>
6542 <field name="user_type" ref="account_type_expense"/>
6544 <field name="parent_id" ref="pcg_627"/>
6547 <record id="pcg_6275" model="account.account.template">
6548 <field name="name">Frais sur effets</field>
6549 <field name="code">6275</field>
6550 <field name="type">other</field>
6551 <field name="user_type" ref="account_type_expense"/>
6553 <field name="parent_id" ref="pcg_627"/>
6556 <record id="pcg_6276" model="account.account.template">
6557 <field name="name">Location de coffres</field>
6558 <field name="code">6276</field>
6559 <field name="type">other</field>
6560 <field name="user_type" ref="account_type_expense"/>
6562 <field name="parent_id" ref="pcg_627"/>
6565 <record id="pcg_6278" model="account.account.template">
6566 <field name="name">Autres frais et commissions sur prestations de services</field>
6567 <field name="code">6278</field>
6568 <field name="type">other</field>
6569 <field name="user_type" ref="account_type_expense"/>
6571 <field name="parent_id" ref="pcg_627"/>
6574 <record id="pcg_628" model="account.account.template">
6575 <field name="name">Divers</field>
6576 <field name="code">628</field>
6577 <field name="type">view</field>
6578 <field name="user_type" ref="account_type_expense"/>
6580 <field name="parent_id" ref="pcg_62"/>
6583 <record id="pcg_6281" model="account.account.template">
6584 <field name="name">Concours divers (cotisations...)</field>
6585 <field name="code">6281</field>
6586 <field name="type">other</field>
6587 <field name="user_type" ref="account_type_expense"/>
6588 <field name="note">Dont sites internet (hébergement, nom domaine...)</field>
6590 <field name="parent_id" ref="pcg_628"/>
6593 <record id="pcg_6284" model="account.account.template">
6594 <field name="name">Frais de recrutement de personnel</field>
6595 <field name="code">6284</field>
6596 <field name="type">other</field>
6597 <field name="user_type" ref="account_type_expense"/>
6599 <field name="parent_id" ref="pcg_628"/>
6602 <record id="pcg_629" model="account.account.template">
6603 <field name="name">Rabais, remises et ristournes obtenus sur autres services extérieurs</field>
6604 <field name="code">629</field>
6605 <field name="type">other</field>
6606 <field name="user_type" ref="account_type_expense"/>
6608 <field name="parent_id" ref="pcg_62"/>
6611 <record id="pcg_63" model="account.account.template">
6612 <field name="name">Impôts, taxes et versements assimilés</field>
6613 <field name="code">63</field>
6614 <field name="type">view</field>
6615 <field name="user_type" ref="account_type_view"/>
6617 <field name="parent_id" ref="pcg_Classe_6"/>
6620 <record id="pcg_631" model="account.account.template">
6621 <field name="name">Impôts, taxes et versements assimilés sur rémunérations (administration des impôts) </field>
6622 <field name="code">631</field>
6623 <field name="type">view</field>
6624 <field name="user_type" ref="account_type_expense"/>
6626 <field name="parent_id" ref="pcg_63"/>
6629 <record id="pcg_6311" model="account.account.template">
6630 <field name="name">Taxe sur les salaires</field>
6631 <field name="code">6311</field>
6632 <field name="type">other</field>
6633 <field name="user_type" ref="account_type_expense"/>
6635 <field name="parent_id" ref="pcg_631"/>
6638 <record id="pcg_6312" model="account.account.template">
6639 <field name="name">Taxe d'apprentissage</field>
6640 <field name="code">6312</field>
6641 <field name="type">other</field>
6642 <field name="user_type" ref="account_type_expense"/>
6644 <field name="parent_id" ref="pcg_631"/>
6647 <record id="pcg_6313" model="account.account.template">
6648 <field name="name">Participation des employeurs à la formation professionnelle continue</field>
6649 <field name="code">6313</field>
6650 <field name="type">other</field>
6651 <field name="user_type" ref="account_type_expense"/>
6653 <field name="parent_id" ref="pcg_631"/>
6656 <record id="pcg_6314" model="account.account.template">
6657 <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
6658 <field name="code">6314</field>
6659 <field name="type">other</field>
6660 <field name="user_type" ref="account_type_expense"/>
6662 <field name="parent_id" ref="pcg_631"/>
6665 <record id="pcg_6318" model="account.account.template">
6666 <field name="name">Autres</field>
6667 <field name="code">6318</field>
6668 <field name="type">other</field>
6669 <field name="user_type" ref="account_type_expense"/>
6671 <field name="parent_id" ref="pcg_631"/>
6674 <record id="pcg_633" model="account.account.template">
6675 <field name="name">Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</field>
6676 <field name="code">633</field>
6677 <field name="type">view</field>
6678 <field name="user_type" ref="account_type_expense"/>
6680 <field name="parent_id" ref="pcg_63"/>
6683 <record id="pcg_6331" model="account.account.template">
6684 <field name="name">Versement de transport</field>
6685 <field name="code">6331</field>
6686 <field name="type">other</field>
6687 <field name="user_type" ref="account_type_expense"/>
6689 <field name="parent_id" ref="pcg_633"/>
6692 <record id="pcg_6332" model="account.account.template">
6693 <field name="name">Allocation logement</field>
6694 <field name="code">6332</field>
6695 <field name="type">other</field>
6696 <field name="user_type" ref="account_type_expense"/>
6698 <field name="parent_id" ref="pcg_633"/>
6701 <record id="pcg_6333" model="account.account.template">
6702 <field name="name">Participation des employeurs à la formation professionnelle continue</field>
6703 <field name="code">6333</field>
6704 <field name="type">other</field>
6705 <field name="user_type" ref="account_type_expense"/>
6707 <field name="parent_id" ref="pcg_633"/>
6710 <record id="pcg_6334" model="account.account.template">
6711 <field name="name">Participation des employeurs à l'effort de construction</field>
6712 <field name="code">6334</field>
6713 <field name="type">other</field>
6714 <field name="user_type" ref="account_type_expense"/>
6716 <field name="parent_id" ref="pcg_633"/>
6719 <record id="pcg_6335" model="account.account.template">
6720 <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
6721 <field name="code">6335</field>
6722 <field name="type">other</field>
6723 <field name="user_type" ref="account_type_expense"/>
6725 <field name="parent_id" ref="pcg_633"/>
6728 <record id="pcg_6338" model="account.account.template">
6729 <field name="name">Autres</field>
6730 <field name="code">6338</field>
6731 <field name="type">other</field>
6732 <field name="user_type" ref="account_type_expense"/>
6734 <field name="parent_id" ref="pcg_633"/>
6737 <record id="pcg_635" model="account.account.template">
6738 <field name="name">Autres impôts, taxes et versements assimilés (administration des impôts)</field>
6739 <field name="code">635</field>
6740 <field name="type">view</field>
6741 <field name="user_type" ref="account_type_expense"/>
6743 <field name="parent_id" ref="pcg_63"/>
6746 <record id="pcg_6351" model="account.account.template">
6747 <field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
6748 <field name="code">6351</field>
6749 <field name="type">view</field>
6750 <field name="user_type" ref="account_type_expense"/>
6752 <field name="parent_id" ref="pcg_635"/>
6755 <record id="pcg_63511" model="account.account.template">
6756 <field name="name">Taxe professionnelle</field>
6757 <field name="code">63511</field>
6758 <field name="type">other</field>
6759 <field name="user_type" ref="account_type_expense"/>
6761 <field name="parent_id" ref="pcg_6351"/>
6764 <record id="pcg_63512" model="account.account.template">
6765 <field name="name">Taxes foncières</field>
6766 <field name="code">63512</field>
6767 <field name="type">other</field>
6768 <field name="user_type" ref="account_type_expense"/>
6770 <field name="parent_id" ref="pcg_6351"/>
6773 <record id="pcg_63513" model="account.account.template">
6774 <field name="name">Autres impôts locaux</field>
6775 <field name="code">63513</field>
6776 <field name="type">other</field>
6777 <field name="user_type" ref="account_type_expense"/>
6779 <field name="parent_id" ref="pcg_6351"/>
6782 <record id="pcg_63514" model="account.account.template">
6783 <field name="name">Taxe sur les véhicules des sociétés</field>
6784 <field name="code">63514</field>
6785 <field name="type">other</field>
6786 <field name="user_type" ref="account_type_expense"/>
6788 <field name="parent_id" ref="pcg_6351"/>
6791 <record id="pcg_6352" model="account.account.template">
6792 <field name="name">Taxes sur le chiffre d'affaires non récupérables </field>
6793 <field name="code">6352</field>
6794 <field name="type">other</field>
6795 <field name="user_type" ref="account_type_expense"/>
6797 <field name="parent_id" ref="pcg_635"/>
6800 <record id="pcg_6353" model="account.account.template">
6801 <field name="name">Impôts indirects</field>
6802 <field name="code">6353</field>
6803 <field name="type">other</field>
6804 <field name="user_type" ref="account_type_expense"/>
6806 <field name="parent_id" ref="pcg_635"/>
6809 <record id="pcg_6354" model="account.account.template">
6810 <field name="name">Droits d'enregistrement et de timbre</field>
6811 <field name="code">6354</field>
6812 <field name="type">view</field>
6813 <field name="user_type" ref="account_type_expense"/>
6815 <field name="parent_id" ref="pcg_635"/>
6818 <record id="pcg_63541" model="account.account.template">
6819 <field name="name">Droits de mutation</field>
6820 <field name="code">63541</field>
6821 <field name="type">other</field>
6822 <field name="user_type" ref="account_type_expense"/>
6824 <field name="parent_id" ref="pcg_6354"/>
6827 <record id="pcg_6358" model="account.account.template">
6828 <field name="name">Autres droits</field>
6829 <field name="code">6358</field>
6830 <field name="type">other</field>
6831 <field name="user_type" ref="account_type_expense"/>
6833 <field name="parent_id" ref="pcg_635"/>
6836 <record id="pcg_637" model="account.account.template">
6837 <field name="name">Autres impôts, taxes et versements assimilés (autres organismes)</field>
6838 <field name="code">637</field>
6839 <field name="type">view</field>
6840 <field name="user_type" ref="account_type_expense"/>
6842 <field name="parent_id" ref="pcg_63"/>
6845 <record id="pcg_6371" model="account.account.template">
6846 <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
6847 <field name="code">6371</field>
6848 <field name="type">other</field>
6849 <field name="user_type" ref="account_type_expense"/>
6851 <field name="parent_id" ref="pcg_637"/>
6854 <record id="pcg_6372" model="account.account.template">
6855 <field name="name">Taxes perçues par les organismes publics internationaux</field>
6856 <field name="code">6372</field>
6857 <field name="type">other</field>
6858 <field name="user_type" ref="account_type_expense"/>
6860 <field name="parent_id" ref="pcg_637"/>
6863 <record id="pcg_6374" model="account.account.template">
6864 <field name="name">Impôts et taxes exigibles à l'étranger</field>
6865 <field name="code">6374</field>
6866 <field name="type">other</field>
6867 <field name="user_type" ref="account_type_expense"/>
6869 <field name="parent_id" ref="pcg_637"/>
6872 <record id="pcg_6378" model="account.account.template">
6873 <field name="name">Taxes diverses</field>
6874 <field name="code">6378</field>
6875 <field name="type">other</field>
6876 <field name="user_type" ref="account_type_expense"/>
6878 <field name="parent_id" ref="pcg_637"/>
6881 <record id="pcg_64" model="account.account.template">
6882 <field name="name">Charges de personnel</field>
6883 <field name="code">64</field>
6884 <field name="type">view</field>
6885 <field name="user_type" ref="account_type_view"/>
6887 <field name="parent_id" ref="pcg_Classe_6"/>
6890 <record id="pcg_641" model="account.account.template">
6891 <field name="name">Rémunérations du personnel</field>
6892 <field name="code">641</field>
6893 <field name="type">view</field>
6894 <field name="user_type" ref="account_type_expense"/>
6896 <field name="parent_id" ref="pcg_64"/>
6899 <record id="pcg_6411" model="account.account.template">
6900 <field name="name">Salaires et appointements</field>
6901 <field name="code">6411</field>
6902 <field name="type">other</field>
6903 <field name="user_type" ref="account_type_expense"/>
6905 <field name="parent_id" ref="pcg_641"/>
6908 <record id="pcg_6412" model="account.account.template">
6909 <field name="name">Congés payés</field>
6910 <field name="code">6412</field>
6911 <field name="type">other</field>
6912 <field name="user_type" ref="account_type_expense"/>
6914 <field name="parent_id" ref="pcg_641"/>
6917 <record id="pcg_6413" model="account.account.template">
6918 <field name="name">Primes et gratifications</field>
6919 <field name="code">6413</field>
6920 <field name="type">other</field>
6921 <field name="user_type" ref="account_type_expense"/>
6923 <field name="parent_id" ref="pcg_641"/>
6926 <record id="pcg_6414" model="account.account.template">
6927 <field name="name">Indemnités et avantages divers</field>
6928 <field name="code">6414</field>
6929 <field name="type">other</field>
6930 <field name="user_type" ref="account_type_expense"/>
6932 <field name="parent_id" ref="pcg_641"/>
6935 <record id="pcg_6415" model="account.account.template">
6936 <field name="name">Supplément familial</field>
6937 <field name="code">6415</field>
6938 <field name="type">other</field>
6939 <field name="user_type" ref="account_type_expense"/>
6941 <field name="parent_id" ref="pcg_641"/>
6944 <record id="pcg_644" model="account.account.template">
6945 <field name="name">Rémunération du travail de l'exploitant</field>
6946 <field name="code">644</field>
6947 <field name="type">other</field>
6948 <field name="user_type" ref="account_type_expense"/>
6950 <field name="parent_id" ref="pcg_64"/>
6953 <record id="pcg_645" model="account.account.template">
6954 <field name="name">Charges de Sécurité sociale et de prévoyance</field>
6955 <field name="code">645</field>
6956 <field name="type">view</field>
6957 <field name="user_type" ref="account_type_expense"/>
6959 <field name="parent_id" ref="pcg_64"/>
6962 <record id="pcg_6451" model="account.account.template">
6963 <field name="name">Cotisations à l'URSSAF</field>
6964 <field name="code">6451</field>
6965 <field name="type">other</field>
6966 <field name="user_type" ref="account_type_expense"/>
6968 <field name="parent_id" ref="pcg_645"/>
6971 <record id="pcg_6452" model="account.account.template">
6972 <field name="name">Cotisations aux mutuelles</field>
6973 <field name="code">6452</field>
6974 <field name="type">other</field>
6975 <field name="user_type" ref="account_type_expense"/>
6977 <field name="parent_id" ref="pcg_645"/>
6980 <record id="pcg_6453" model="account.account.template">
6981 <field name="name">Cotisations aux caisses de retraites</field>
6982 <field name="code">6453</field>
6983 <field name="type">other</field>
6984 <field name="user_type" ref="account_type_expense"/>
6986 <field name="parent_id" ref="pcg_645"/>
6989 <record id="pcg_6454" model="account.account.template">
6990 <field name="name">Cotisations aux ASSEDIC</field>
6991 <field name="code">6454</field>
6992 <field name="type">other</field>
6993 <field name="user_type" ref="account_type_expense"/>
6995 <field name="parent_id" ref="pcg_645"/>
6998 <record id="pcg_6458" model="account.account.template">
6999 <field name="name">Cotisations aux autres organismes sociaux</field>
7000 <field name="code">6458</field>
7001 <field name="type">other</field>
7002 <field name="user_type" ref="account_type_expense"/>
7004 <field name="parent_id" ref="pcg_645"/>
7007 <record id="pcg_646" model="account.account.template">
7008 <field name="name">Cotisations sociales personnelles de l'exploitant</field>
7009 <field name="code">646</field>
7010 <field name="type">view</field>
7011 <field name="user_type" ref="account_type_expense"/>
7013 <field name="parent_id" ref="pcg_64"/>
7016 <record id="pcg_647" model="account.account.template">
7017 <field name="name">Autres charges sociales</field>
7018 <field name="code">647</field>
7019 <field name="type">view</field>
7020 <field name="user_type" ref="account_type_expense"/>
7022 <field name="parent_id" ref="pcg_64"/>
7025 <record id="pcg_6471" model="account.account.template">
7026 <field name="name">Prestations directes</field>
7027 <field name="code">6471</field>
7028 <field name="type">other</field>
7029 <field name="user_type" ref="account_type_expense"/>
7031 <field name="parent_id" ref="pcg_647"/>
7034 <record id="pcg_6472" model="account.account.template">
7035 <field name="name">Versements aux comités d'entreprise et d'établissement</field>
7036 <field name="code">6472</field>
7037 <field name="type">other</field>
7038 <field name="user_type" ref="account_type_expense"/>
7040 <field name="parent_id" ref="pcg_647"/>
7043 <record id="pcg_6473" model="account.account.template">
7044 <field name="name">Versements aux comités d'hygiène et de sécurité</field>
7045 <field name="code">6473</field>
7046 <field name="type">other</field>
7047 <field name="user_type" ref="account_type_expense"/>
7049 <field name="parent_id" ref="pcg_647"/>
7052 <record id="pcg_6474" model="account.account.template">
7053 <field name="name">Versements aux autres oeuvres sociales</field>
7054 <field name="code">6474</field>
7055 <field name="type">other</field>
7056 <field name="user_type" ref="account_type_expense"/>
7058 <field name="parent_id" ref="pcg_647"/>
7061 <record id="pcg_6475" model="account.account.template">
7062 <field name="name">Médecine du travail pharmacie</field>
7063 <field name="code">6475</field>
7064 <field name="type">other</field>
7065 <field name="user_type" ref="account_type_expense"/>
7067 <field name="parent_id" ref="pcg_647"/>
7070 <record id="pcg_648" model="account.account.template">
7071 <field name="name">Autres charges de personnel</field>
7072 <field name="code">648</field>
7073 <field name="type">other</field>
7074 <field name="user_type" ref="account_type_expense"/>
7076 <field name="parent_id" ref="pcg_64"/>
7079 <record id="pcg_65" model="account.account.template">
7080 <field name="name">Autres charges de gestion courante</field>
7081 <field name="code">65</field>
7082 <field name="type">view</field>
7083 <field name="user_type" ref="account_type_view"/>
7085 <field name="parent_id" ref="pcg_Classe_6"/>
7088 <record id="pcg_651" model="account.account.template">
7089 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
7090 <field name="code">651</field>
7091 <field name="type">view</field>
7092 <field name="user_type" ref="account_type_expense"/>
7094 <field name="parent_id" ref="pcg_65"/>
7097 <record id="pcg_6511" model="account.account.template">
7098 <field name="name">Redevances pour concessions brevets, licences, marques, procédés, logiciels </field>
7099 <field name="code">6511</field>
7100 <field name="type">other</field>
7101 <field name="user_type" ref="account_type_expense"/>
7103 <field name="parent_id" ref="pcg_651"/>
7106 <record id="pcg_6516" model="account.account.template">
7107 <field name="name">Droits d'auteur et de reproduction</field>
7108 <field name="code">6516</field>
7109 <field name="type">other</field>
7110 <field name="user_type" ref="account_type_expense"/>
7112 <field name="parent_id" ref="pcg_651"/>
7115 <record id="pcg_6518" model="account.account.template">
7116 <field name="name">Autres droits et valeurs similaires</field>
7117 <field name="code">6518</field>
7118 <field name="type">other</field>
7119 <field name="user_type" ref="account_type_expense"/>
7121 <field name="parent_id" ref="pcg_651"/>
7124 <record id="pcg_653" model="account.account.template">
7125 <field name="name">Jetons de présence</field>
7126 <field name="code">653</field>
7127 <field name="type">other</field>
7128 <field name="user_type" ref="account_type_expense"/>
7130 <field name="parent_id" ref="pcg_65"/>
7133 <record id="pcg_654" model="account.account.template">
7134 <field name="name">Pertes sur créances irrécouvrables</field>
7135 <field name="code">654</field>
7136 <field name="type">view</field>
7137 <field name="user_type" ref="account_type_expense"/>
7138 <field name="note">Faire et conserver les relances et mises en demeures</field>
7140 <field name="parent_id" ref="pcg_65"/>
7143 <record id="pcg_6541" model="account.account.template">
7144 <field name="name">Créances de l'exercice</field>
7145 <field name="code">6541</field>
7146 <field name="type">other</field>
7147 <field name="user_type" ref="account_type_expense"/>
7149 <field name="parent_id" ref="pcg_654"/>
7152 <record id="pcg_6544" model="account.account.template">
7153 <field name="name">Créances des exercices antérieurs</field>
7154 <field name="code">6544</field>
7155 <field name="type">other</field>
7156 <field name="user_type" ref="account_type_expense"/>
7158 <field name="parent_id" ref="pcg_654"/>
7161 <record id="pcg_655" model="account.account.template">
7162 <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
7163 <field name="code">655</field>
7164 <field name="type">view</field>
7165 <field name="user_type" ref="account_type_expense"/>
7167 <field name="parent_id" ref="pcg_65"/>
7170 <record id="pcg_6551" model="account.account.template">
7171 <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
7172 <field name="code">6551</field>
7173 <field name="type">other</field>
7174 <field name="user_type" ref="account_type_expense"/>
7176 <field name="parent_id" ref="pcg_655"/>
7179 <record id="pcg_6555" model="account.account.template">
7180 <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
7181 <field name="code">6555</field>
7182 <field name="type">other</field>
7183 <field name="user_type" ref="account_type_expense"/>
7185 <field name="parent_id" ref="pcg_655"/>
7188 <record id="pcg_658" model="account.account.template">
7189 <field name="name">Charges diverses de gestion courante</field>
7190 <field name="code">658</field>
7191 <field name="type">other</field>
7192 <field name="user_type" ref="account_type_expense"/>
7194 <field name="parent_id" ref="pcg_65"/>
7197 <record id="pcg_66" model="account.account.template">
7198 <field name="name">Charges financières</field>
7199 <field name="code">66</field>
7200 <field name="type">view</field>
7201 <field name="user_type" ref="account_type_view"/>
7202 <field name="note">Dont les intérêts d'emprunt</field>
7204 <field name="parent_id" ref="pcg_Classe_6"/>
7207 <record id="pcg_661" model="account.account.template">
7208 <field name="name">Charges d'intérêt</field>
7209 <field name="code">661</field>
7210 <field name="type">view</field>
7211 <field name="user_type" ref="account_type_expense"/>
7213 <field name="parent_id" ref="pcg_66"/>
7216 <record id="pcg_6611" model="account.account.template">
7217 <field name="name">Intérêts des emprunts et dettes</field>
7218 <field name="code">6611</field>
7219 <field name="type">view</field>
7220 <field name="user_type" ref="account_type_expense"/>
7222 <field name="parent_id" ref="pcg_661"/>
7225 <record id="pcg_66116" model="account.account.template">
7226 <field name="name">Intérêts des emprunts et dettes assimilées</field>
7227 <field name="code">66116</field>
7228 <field name="type">other</field>
7229 <field name="user_type" ref="account_type_expense"/>
7231 <field name="parent_id" ref="pcg_6611"/>
7234 <record id="pcg_66117" model="account.account.template">
7235 <field name="name">Intérêts des dettes rattachées à des participations</field>
7236 <field name="code">66117</field>
7237 <field name="type">other</field>
7238 <field name="user_type" ref="account_type_expense"/>
7240 <field name="parent_id" ref="pcg_6611"/>
7243 <record id="pcg_6615" model="account.account.template">
7244 <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
7245 <field name="code">6615</field>
7246 <field name="type">other</field>
7247 <field name="user_type" ref="account_type_expense"/>
7249 <field name="parent_id" ref="pcg_661"/>
7252 <record id="pcg_6616" model="account.account.template">
7253 <field name="name">Intérêts bancaires et sur opérations de financement (escompte, ...)</field>
7254 <field name="code">6616</field>
7255 <field name="type">other</field>
7256 <field name="user_type" ref="account_type_expense"/>
7258 <field name="parent_id" ref="pcg_661"/>
7261 <record id="pcg_6617" model="account.account.template">
7262 <field name="name">Intérêts des obligations cautionnées</field>
7263 <field name="code">6617</field>
7264 <field name="type">other</field>
7265 <field name="user_type" ref="account_type_expense"/>
7267 <field name="parent_id" ref="pcg_661"/>
7270 <record id="pcg_6618" model="account.account.template">
7271 <field name="name">Intérêts des autres dettes</field>
7272 <field name="code">6618</field>
7273 <field name="type">view</field>
7274 <field name="user_type" ref="account_type_expense"/>
7276 <field name="parent_id" ref="pcg_661"/>
7279 <record id="pcg_66181" model="account.account.template">
7280 <field name="name">Intérêts des dettes commerciales</field>
7281 <field name="code">66181</field>
7282 <field name="type">other</field>
7283 <field name="user_type" ref="account_type_expense"/>
7285 <field name="parent_id" ref="pcg_6618"/>
7288 <record id="pcg_66188" model="account.account.template">
7289 <field name="name">Intérêts des dettes diverses</field>
7290 <field name="code">66188</field>
7291 <field name="type">other</field>
7292 <field name="user_type" ref="account_type_expense"/>
7294 <field name="parent_id" ref="pcg_6618"/>
7297 <record id="pcg_664" model="account.account.template">
7298 <field name="name">Pertes sur créances liées à des participations</field>
7299 <field name="code">664</field>
7300 <field name="type">other</field>
7301 <field name="user_type" ref="account_type_expense"/>
7303 <field name="parent_id" ref="pcg_66"/>
7306 <record id="pcg_665" model="account.account.template">
7307 <field name="name">Escomptes accordés</field>
7308 <field name="code">665</field>
7309 <field name="type">other</field>
7310 <field name="user_type" ref="account_type_expense"/>
7312 <field name="parent_id" ref="pcg_66"/>
7315 <record id="pcg_666" model="account.account.template">
7316 <field name="name">Pertes de change</field>
7317 <field name="code">666</field>
7318 <field name="type">other</field>
7319 <field name="user_type" ref="account_type_expense"/>
7321 <field name="parent_id" ref="pcg_66"/>
7324 <record id="pcg_667" model="account.account.template">
7325 <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
7326 <field name="code">667</field>
7327 <field name="type">other</field>
7328 <field name="user_type" ref="account_type_expense"/>
7329 <field name="note">(contrepartie 767)</field>
7331 <field name="parent_id" ref="pcg_66"/>
7334 <record id="pcg_668" model="account.account.template">
7335 <field name="name">Autres charges financières</field>
7336 <field name="code">668</field>
7337 <field name="type">other</field>
7338 <field name="user_type" ref="account_type_expense"/>
7340 <field name="parent_id" ref="pcg_66"/>
7343 <record id="pcg_67" model="account.account.template">
7344 <field name="name">Charges exceptionnelles</field>
7345 <field name="code">67</field>
7346 <field name="type">view</field>
7347 <field name="user_type" ref="account_type_view"/>
7349 <field name="parent_id" ref="pcg_Classe_6"/>
7352 <record id="pcg_671" model="account.account.template">
7353 <field name="name">Charges exceptionnelles sur opérations de gestion</field>
7354 <field name="code">671</field>
7355 <field name="type">view</field>
7356 <field name="user_type" ref="account_type_expense"/>
7358 <field name="parent_id" ref="pcg_67"/>
7361 <record id="pcg_6711" model="account.account.template">
7362 <field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
7363 <field name="code">6711</field>
7364 <field name="type">other</field>
7365 <field name="user_type" ref="account_type_expense"/>
7367 <field name="parent_id" ref="pcg_671"/>
7370 <record id="pcg_6712" model="account.account.template">
7371 <field name="name">Pénalités, amendes fiscales et pénales </field>
7372 <field name="code">6712</field>
7373 <field name="type">other</field>
7374 <field name="user_type" ref="account_type_expense"/>
7375 <field name="note">PV code de la route non déductibles</field>
7377 <field name="parent_id" ref="pcg_671"/>
7380 <record id="pcg_6713" model="account.account.template">
7381 <field name="name">Dons, libéralités</field>
7382 <field name="code">6713</field>
7383 <field name="type">other</field>
7384 <field name="user_type" ref="account_type_expense"/>
7386 <field name="parent_id" ref="pcg_671"/>
7389 <record id="pcg_6714" model="account.account.template">
7390 <field name="name">Créances devenues irrécouvrables dans l'exercice</field>
7391 <field name="code">6714</field>
7392 <field name="type">other</field>
7393 <field name="user_type" ref="account_type_expense"/>
7395 <field name="parent_id" ref="pcg_671"/>
7398 <record id="pcg_6715" model="account.account.template">
7399 <field name="name">Subventions accordées</field>
7400 <field name="code">6715</field>
7401 <field name="type">other</field>
7402 <field name="user_type" ref="account_type_expense"/>
7404 <field name="parent_id" ref="pcg_671"/>
7407 <record id="pcg_6717" model="account.account.template">
7408 <field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
7409 <field name="code">6717</field>
7410 <field name="type">other</field>
7411 <field name="user_type" ref="account_type_expense"/>
7413 <field name="parent_id" ref="pcg_671"/>
7416 <record id="pcg_6718" model="account.account.template">
7417 <field name="name">Autres charges exceptionnelles sur opération de gestion</field>
7418 <field name="code">6718</field>
7419 <field name="type">other</field>
7420 <field name="user_type" ref="account_type_expense"/>
7422 <field name="parent_id" ref="pcg_671"/>
7425 <record id="pcg_672" model="account.account.template">
7426 <field name="name">Charges sur exercices antérieurs (en cours d'exercice seulement)</field>
7427 <field name="code">672</field>
7428 <field name="type">other</field>
7429 <field name="user_type" ref="account_type_expense"/>
7431 <field name="parent_id" ref="pcg_67"/>
7434 <record id="pcg_675" model="account.account.template">
7435 <field name="name">Valeurs comptables des éléments d'actif cédés</field>
7436 <field name="code">675</field>
7437 <field name="type">view</field>
7438 <field name="user_type" ref="account_type_expense"/>
7439 <field name="note">Vente d'immobilisation = (Valeur d'origine - amortissements) (contrepartie 775)</field>
7441 <field name="parent_id" ref="pcg_67"/>
7444 <record id="pcg_6751" model="account.account.template">
7445 <field name="name">Immobilisations incorporelles</field>
7446 <field name="code">6751</field>
7447 <field name="type">other</field>
7448 <field name="user_type" ref="account_type_expense"/>
7450 <field name="parent_id" ref="pcg_675"/>
7453 <record id="pcg_6752" model="account.account.template">
7454 <field name="name">Immobilisations corporelles</field>
7455 <field name="code">6752</field>
7456 <field name="type">other</field>
7457 <field name="user_type" ref="account_type_expense"/>
7459 <field name="parent_id" ref="pcg_675"/>
7462 <record id="pcg_6756" model="account.account.template">
7463 <field name="name">Immobilisations financières</field>
7464 <field name="code">6756</field>
7465 <field name="type">other</field>
7466 <field name="user_type" ref="account_type_expense"/>
7468 <field name="parent_id" ref="pcg_675"/>
7471 <record id="pcg_6758" model="account.account.template">
7472 <field name="name">Autres éléments d'actif</field>
7473 <field name="code">6758</field>
7474 <field name="type">other</field>
7475 <field name="user_type" ref="account_type_expense"/>
7477 <field name="parent_id" ref="pcg_675"/>
7481 <record id="pcg_678" model="account.account.template">
7482 <field name="name">Autres charges exceptionnelles</field>
7483 <field name="code">678</field>
7484 <field name="type">view</field>
7485 <field name="user_type" ref="account_type_expense"/>
7487 <field name="parent_id" ref="pcg_67"/>
7490 <record id="pcg_6781" model="account.account.template">
7491 <field name="name">Malis provenant de clauses d'indexation </field>
7492 <field name="code">6781</field>
7493 <field name="type">other</field>
7494 <field name="user_type" ref="account_type_expense"/>
7496 <field name="parent_id" ref="pcg_678"/>
7499 <record id="pcg_6782" model="account.account.template">
7500 <field name="name">Lots</field>
7501 <field name="code">6782</field>
7502 <field name="type">other</field>
7503 <field name="user_type" ref="account_type_expense"/>
7505 <field name="parent_id" ref="pcg_678"/>
7508 <record id="pcg_6783" model="account.account.template">
7509 <field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
7510 <field name="code">6783</field>
7511 <field name="type">other</field>
7512 <field name="user_type" ref="account_type_expense"/>
7514 <field name="parent_id" ref="pcg_678"/>
7517 <record id="pcg_6788" model="account.account.template">
7518 <field name="name">Charges exceptionnelles diverses</field>
7519 <field name="code">6788</field>
7520 <field name="type">other</field>
7521 <field name="user_type" ref="account_type_expense"/>
7523 <field name="parent_id" ref="pcg_678"/>
7526 <record id="pcg_68" model="account.account.template">
7527 <field name="name">Dotations aux amortissements, dépréciations et provisions</field>
7528 <field name="code">68</field>
7529 <field name="type">view</field>
7530 <field name="user_type" ref="account_type_view"/>
7532 <field name="parent_id" ref="pcg_Classe_6"/>
7535 <record id="pcg_681" model="account.account.template">
7536 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges d'exploitation</field>
7537 <field name="code">681</field>
7538 <field name="type">view</field>
7539 <field name="user_type" ref="account_type_expense"/>
7541 <field name="parent_id" ref="pcg_68"/>
7544 <record id="pcg_6811" model="account.account.template">
7545 <field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles </field>
7546 <field name="code">6811</field>
7547 <field name="type">view</field>
7548 <field name="user_type" ref="account_type_expense"/>
7550 <field name="parent_id" ref="pcg_681"/>
7553 <record id="pcg_68111" model="account.account.template">
7554 <field name="name">Immobilisations incorporelles</field>
7555 <field name="code">68111</field>
7556 <field name="type">other</field>
7557 <field name="user_type" ref="account_type_expense"/>
7559 <field name="parent_id" ref="pcg_6811"/>
7562 <record id="pcg_68112" model="account.account.template">
7563 <field name="name">Immobilisations corporelles</field>
7564 <field name="code">68112</field>
7565 <field name="type">other</field>
7566 <field name="user_type" ref="account_type_expense"/>
7568 <field name="parent_id" ref="pcg_6811"/>
7571 <record id="pcg_6812" model="account.account.template">
7572 <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
7573 <field name="code">6812</field>
7574 <field name="type">other</field>
7575 <field name="user_type" ref="account_type_expense"/>
7577 <field name="parent_id" ref="pcg_681"/>
7580 <record id="pcg_6815" model="account.account.template">
7581 <field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
7582 <field name="code">6815</field>
7583 <field name="type">other</field>
7584 <field name="user_type" ref="account_type_expense"/>
7586 <field name="parent_id" ref="pcg_681"/>
7589 <record id="pcg_6816" model="account.account.template">
7590 <field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
7591 <field name="code">6816</field>
7592 <field name="type">view</field>
7593 <field name="user_type" ref="account_type_expense"/>
7595 <field name="parent_id" ref="pcg_681"/>
7598 <record id="pcg_68161" model="account.account.template">
7599 <field name="name">Immobilisations incorporelles</field>
7600 <field name="code">68161</field>
7601 <field name="type">other</field>
7602 <field name="user_type" ref="account_type_expense"/>
7604 <field name="parent_id" ref="pcg_6816"/>
7607 <record id="pcg_68162" model="account.account.template">
7608 <field name="name">Immobilisations corporelles</field>
7609 <field name="code">68162</field>
7610 <field name="type">other</field>
7611 <field name="user_type" ref="account_type_expense"/>
7613 <field name="parent_id" ref="pcg_6816"/>
7616 <record id="pcg_6817" model="account.account.template">
7617 <field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
7618 <field name="code">6817</field>
7619 <field name="type">view</field>
7620 <field name="user_type" ref="account_type_expense"/>
7622 <field name="parent_id" ref="pcg_681"/>
7625 <record id="pcg_68173" model="account.account.template">
7626 <field name="name">Stocks et en-cours</field>
7627 <field name="code">68173</field>
7628 <field name="type">other</field>
7629 <field name="user_type" ref="account_type_expense"/>
7631 <field name="parent_id" ref="pcg_6817"/>
7634 <record id="pcg_68174" model="account.account.template">
7635 <field name="name">Créances</field>
7636 <field name="code">68174</field>
7637 <field name="type">other</field>
7638 <field name="user_type" ref="account_type_expense"/>
7640 <field name="parent_id" ref="pcg_6817"/>
7643 <record id="pcg_686" model="account.account.template">
7644 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges financières</field>
7645 <field name="code">686</field>
7646 <field name="type">view</field>
7647 <field name="user_type" ref="account_type_expense"/>
7649 <field name="parent_id" ref="pcg_68"/>
7652 <record id="pcg_6861" model="account.account.template">
7653 <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
7654 <field name="code">6861</field>
7655 <field name="type">other</field>
7656 <field name="user_type" ref="account_type_expense"/>
7658 <field name="parent_id" ref="pcg_686"/>
7661 <record id="pcg_6865" model="account.account.template">
7662 <field name="name">Dotations aux provisions pour risques et charges financiers</field>
7663 <field name="code">6865</field>
7664 <field name="type">other</field>
7665 <field name="user_type" ref="account_type_expense"/>
7667 <field name="parent_id" ref="pcg_686"/>
7670 <record id="pcg_6866" model="account.account.template">
7671 <field name="name">Dotations aux dépréciation des éléments financiers</field>
7672 <field name="code">6866</field>
7673 <field name="type">view</field>
7674 <field name="user_type" ref="account_type_expense"/>
7676 <field name="parent_id" ref="pcg_686"/>
7679 <record id="pcg_68662" model="account.account.template">
7680 <field name="name">Immobilisations financières</field>
7681 <field name="code">68662</field>
7682 <field name="type">other</field>
7683 <field name="user_type" ref="account_type_expense"/>
7685 <field name="parent_id" ref="pcg_6866"/>
7688 <record id="pcg_68665" model="account.account.template">
7689 <field name="name">Valeurs mobilières de placement</field>
7690 <field name="code">68665</field>
7691 <field name="type">other</field>
7692 <field name="user_type" ref="account_type_expense"/>
7694 <field name="parent_id" ref="pcg_6866"/>
7697 <record id="pcg_6868" model="account.account.template">
7698 <field name="name">Autres dotations</field>
7699 <field name="code">6868</field>
7700 <field name="type">other</field>
7701 <field name="user_type" ref="account_type_expense"/>
7703 <field name="parent_id" ref="pcg_686"/>
7706 <record id="pcg_687" model="account.account.template">
7707 <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges exceptionnelles</field>
7708 <field name="code">687</field>
7709 <field name="type">view</field>
7710 <field name="user_type" ref="account_type_expense"/>
7712 <field name="parent_id" ref="pcg_68"/>
7715 <record id="pcg_6871" model="account.account.template">
7716 <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
7717 <field name="code">6871</field>
7718 <field name="type">other</field>
7719 <field name="user_type" ref="account_type_expense"/>
7721 <field name="parent_id" ref="pcg_687"/>
7724 <record id="pcg_6872" model="account.account.template">
7725 <field name="name">Dotations aux provisions réglementées (immobilisations)</field>
7726 <field name="code">6872</field>
7727 <field name="type">view</field>
7728 <field name="user_type" ref="account_type_expense"/>
7730 <field name="parent_id" ref="pcg_687"/>
7733 <record id="pcg_68725" model="account.account.template">
7734 <field name="name">Amortissements dérogatoires</field>
7735 <field name="code">68725</field>
7736 <field name="type">other</field>
7737 <field name="user_type" ref="account_type_expense"/>
7739 <field name="parent_id" ref="pcg_6872"/>
7742 <record id="pcg_6873" model="account.account.template">
7743 <field name="name">Dotations aux provisions réglementées (stocks)</field>
7744 <field name="code">6873</field>
7745 <field name="type">other</field>
7746 <field name="user_type" ref="account_type_expense"/>
7748 <field name="parent_id" ref="pcg_687"/>
7751 <record id="pcg_6874" model="account.account.template">
7752 <field name="name">Dotations aux autres provisions réglementées</field>
7753 <field name="code">6874</field>
7754 <field name="type">other</field>
7755 <field name="user_type" ref="account_type_expense"/>
7757 <field name="parent_id" ref="pcg_687"/>
7760 <record id="pcg_6875" model="account.account.template">
7761 <field name="name">Dotations aux provisions exceptionnelles</field>
7762 <field name="code">6875</field>
7763 <field name="type">other</field>
7764 <field name="user_type" ref="account_type_expense"/>
7766 <field name="parent_id" ref="pcg_687"/>
7769 <record id="pcg_6876" model="account.account.template">
7770 <field name="name">Dotations aux dépréciations exceptionnelles</field>
7771 <field name="code">6876</field>
7772 <field name="type">other</field>
7773 <field name="user_type" ref="account_type_expense"/>
7775 <field name="parent_id" ref="pcg_687"/>
7778 <record id="pcg_69" model="account.account.template">
7779 <field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
7780 <field name="code">69</field>
7781 <field name="type">view</field>
7782 <field name="user_type" ref="account_type_view"/>
7784 <field name="parent_id" ref="pcg_Classe_6"/>
7787 <record id="pcg_691" model="account.account.template">
7788 <field name="name">Participation des salariés aux résultats</field>
7789 <field name="code">691</field>
7790 <field name="type">other</field>
7791 <field name="user_type" ref="account_type_expense"/>
7793 <field name="parent_id" ref="pcg_69"/>
7796 <record id="pcg_695" model="account.account.template">
7797 <field name="name">Impôts sur les bénéfices</field>
7798 <field name="code">695</field>
7799 <field name="type">view</field>
7800 <field name="user_type" ref="account_type_expense"/>
7802 <field name="parent_id" ref="pcg_69"/>
7805 <record id="pcg_6951" model="account.account.template">
7806 <field name="name">Impôts dus en France</field>
7807 <field name="code">6951</field>
7808 <field name="type">other</field>
7809 <field name="user_type" ref="account_type_expense"/>
7811 <field name="parent_id" ref="pcg_695"/>
7814 <record id="pcg_6952" model="account.account.template">
7815 <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
7816 <field name="code">6952</field>
7817 <field name="type">other</field>
7818 <field name="user_type" ref="account_type_expense"/>
7820 <field name="parent_id" ref="pcg_695"/>
7823 <record id="pcg_6954" model="account.account.template">
7824 <field name="name">Impôts dus à l'étranger</field>
7825 <field name="code">6954</field>
7826 <field name="type">other</field>
7827 <field name="user_type" ref="account_type_expense"/>
7829 <field name="parent_id" ref="pcg_695"/>
7832 <record id="pcg_696" model="account.account.template">
7833 <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
7834 <field name="code">696</field>
7835 <field name="type">other</field>
7836 <field name="user_type" ref="account_type_expense"/>
7838 <field name="parent_id" ref="pcg_69"/>
7841 <record id="pcg_697" model="account.account.template">
7842 <field name="name">Imposition forfaitaire annuelle des sociétés</field>
7843 <field name="code">697</field>
7844 <field name="type">other</field>
7845 <field name="user_type" ref="account_type_expense"/>
7847 <field name="parent_id" ref="pcg_69"/>
7850 <record id="pcg_698" model="account.account.template">
7851 <field name="name">Intégration fiscale</field>
7852 <field name="code">698</field>
7853 <field name="type">view</field>
7854 <field name="user_type" ref="account_type_expense"/>
7856 <field name="parent_id" ref="pcg_69"/>
7859 <record id="pcg_6981" model="account.account.template">
7860 <field name="name">Intégration fiscale - Charges</field>
7861 <field name="code">6981</field>
7862 <field name="type">other</field>
7863 <field name="user_type" ref="account_type_expense"/>
7865 <field name="parent_id" ref="pcg_698"/>
7868 <record id="pcg_6989" model="account.account.template">
7869 <field name="name">Intégration fiscale - Produits</field>
7870 <field name="code">6989</field>
7871 <field name="type">other</field>
7872 <field name="user_type" ref="account_type_expense"/>
7874 <field name="parent_id" ref="pcg_698"/>
7877 <record id="pcg_699" model="account.account.template">
7878 <field name="name">Produits, Reports en arrière des déficits</field>
7879 <field name="code">699</field>
7880 <field name="type">other</field>
7881 <field name="user_type" ref="account_type_expense"/>
7883 <field name="parent_id" ref="pcg_69"/>
7886 <record id="pcg_Classe_7" model="account.account.template">
7887 <field name="name">Comptes de produits</field>
7888 <field name="code">Classe 7</field>
7889 <field name="type">view</field>
7890 <field name="user_type" ref="account_type_view"/>
7892 <field name="parent_id" ref="pcg_Classes_6_et_7"/>
7895 <record id="pcg_70" model="account.account.template">
7896 <field name="name">Ventes de produits fabriqués - Prestations de service - Marchandises</field>
7897 <field name="code">70</field>
7898 <field name="type">view</field>
7899 <field name="user_type" ref="account_type_view"/>
7901 <field name="parent_id" ref="pcg_Classe_7"/>
7904 <record id="pcg_701" model="account.account.template">
7905 <field name="name">Ventes de produits finis</field>
7906 <field name="code">701</field>
7907 <field name="type">view</field>
7908 <field name="user_type" ref="account_type_income"/>
7910 <field name="parent_id" ref="pcg_70"/>
7913 <record id="pcg_7011" model="account.account.template">
7914 <field name="name">Produits finis (ou groupe) A</field>
7915 <field name="code">7011</field>
7916 <field name="type">other</field>
7917 <field name="user_type" ref="account_type_income"/>
7919 <field name="parent_id" ref="pcg_701"/>
7923 <record id="pcg_7012" model="account.account.template">
7924 <field name="name">Produits finis (ou groupe) B</field>
7925 <field name="code">7012</field>
7926 <field name="type">other</field>
7927 <field name="user_type" ref="account_type_income"/>
7929 <field name="parent_id" ref="pcg_701"/>
7932 <record id="pcg_702" model="account.account.template">
7933 <field name="name">Ventes de produits intermédiaires</field>
7934 <field name="code">702</field>
7935 <field name="type">other</field>
7936 <field name="user_type" ref="account_type_income"/>
7938 <field name="parent_id" ref="pcg_70"/>
7941 <record id="pcg_703" model="account.account.template">
7942 <field name="name">Ventes de produits résiduels</field>
7943 <field name="code">703</field>
7944 <field name="type">other</field>
7945 <field name="user_type" ref="account_type_income"/>
7947 <field name="parent_id" ref="pcg_70"/>
7950 <record id="pcg_704" model="account.account.template">
7951 <field name="name">Travaux</field>
7952 <field name="code">704</field>
7953 <field name="type">view</field>
7954 <field name="user_type" ref="account_type_income"/>
7956 <field name="parent_id" ref="pcg_70"/>
7959 <record id="pcg_7041" model="account.account.template">
7960 <field name="name">Travaux de catégorie (ou activité) A</field>
7961 <field name="code">7041</field>
7962 <field name="type">other</field>
7963 <field name="user_type" ref="account_type_income"/>
7965 <field name="parent_id" ref="pcg_704"/>
7968 <record id="pcg_7042" model="account.account.template">
7969 <field name="name">Travaux de catégorie (ou activité) B</field>
7970 <field name="code">7042</field>
7971 <field name="type">other</field>
7972 <field name="user_type" ref="account_type_income"/>
7974 <field name="parent_id" ref="pcg_704"/>
7977 <record id="pcg_705" model="account.account.template">
7978 <field name="name">Études</field>
7979 <field name="code">705</field>
7980 <field name="type">other</field>
7981 <field name="user_type" ref="account_type_income"/>
7983 <field name="parent_id" ref="pcg_70"/>
7986 <record id="pcg_706" model="account.account.template">
7987 <field name="name">Prestations de services</field>
7988 <field name="code">706</field>
7989 <field name="type">other</field>
7990 <field name="user_type" ref="account_type_income"/>
7992 <field name="parent_id" ref="pcg_70"/>
7995 <record id="fr_pcg_sale" model="account.account.template">
7996 <field name="name">Ventes de marchandises</field>
7997 <field name="code">707</field>
7998 <field name="type">view</field>
7999 <field name="user_type" ref="account_type_income"/>
8000 <field name="note">707-607 = marge commerciale (contrepartie 607)</field>
8002 <field name="parent_id" ref="pcg_70"/>
8005 <record id="pcg_7071" model="account.account.template">
8006 <field name="name">Marchandises (ou groupe) A</field>
8007 <field name="code">7071</field>
8008 <field name="type">other</field>
8009 <field name="user_type" ref="account_type_income"/>
8011 <field name="parent_id" ref="fr_pcg_sale"/>
8014 <record id="pcg_7072" model="account.account.template">
8015 <field name="name">Marchandises (ou groupe) B</field>
8016 <field name="code">7072</field>
8017 <field name="type">other</field>
8018 <field name="user_type" ref="account_type_income"/>
8020 <field name="parent_id" ref="fr_pcg_sale"/>
8023 <record id="pcg_7073" model="account.account.template">
8024 <field name="name">Marchandises à l'exportation</field>
8025 <field name="code">7073</field>
8026 <field name="type">other</field>
8027 <field name="user_type" ref="account_type_income"/>
8029 <field name="parent_id" ref="fr_pcg_sale"/>
8032 <record id="pcg_708" model="account.account.template">
8033 <field name="name">Produits des activités annexes</field>
8034 <field name="code">708</field>
8035 <field name="type">view</field>
8036 <field name="user_type" ref="account_type_income"/>
8037 <field name="note">Activité accessoire ou occasionnelle</field>
8039 <field name="parent_id" ref="pcg_70"/>
8042 <record id="pcg_7081" model="account.account.template">
8043 <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
8044 <field name="code">7081</field>
8045 <field name="type">other</field>
8046 <field name="user_type" ref="account_type_income"/>
8048 <field name="parent_id" ref="pcg_708"/>
8051 <record id="pcg_7082" model="account.account.template">
8052 <field name="name">Commissions et courtages</field>
8053 <field name="code">7082</field>
8054 <field name="type">other</field>
8055 <field name="user_type" ref="account_type_income"/>
8057 <field name="parent_id" ref="pcg_708"/>
8060 <record id="pcg_7083" model="account.account.template">
8061 <field name="name">Locations diverses</field>
8062 <field name="code">7083</field>
8063 <field name="type">other</field>
8064 <field name="user_type" ref="account_type_income"/>
8066 <field name="parent_id" ref="pcg_708"/>
8069 <record id="pcg_7084" model="account.account.template">
8070 <field name="name">Mise à disposition de personnel facturée </field>
8071 <field name="code">7084</field>
8072 <field name="type">other</field>
8073 <field name="user_type" ref="account_type_income"/>
8075 <field name="parent_id" ref="pcg_708"/>
8078 <record id="pcg_7085" model="account.account.template">
8079 <field name="name">Ports et frais accessoires facturés</field>
8080 <field name="code">7085</field>
8081 <field name="type">other</field>
8082 <field name="user_type" ref="account_type_income"/>
8084 <field name="parent_id" ref="pcg_708"/>
8087 <record id="pcg_7086" model="account.account.template">
8088 <field name="name">Bonis sur reprises d'emballages consignés</field>
8089 <field name="code">7086</field>
8090 <field name="type">other</field>
8091 <field name="user_type" ref="account_type_income"/>
8093 <field name="parent_id" ref="pcg_708"/>
8096 <record id="pcg_7087" model="account.account.template">
8097 <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
8098 <field name="code">7087</field>
8099 <field name="type">other</field>
8100 <field name="user_type" ref="account_type_income"/>
8102 <field name="parent_id" ref="pcg_708"/>
8105 <record id="pcg_7088" model="account.account.template">
8106 <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements...)</field>
8107 <field name="code">7088</field>
8108 <field name="type">other</field>
8109 <field name="user_type" ref="account_type_income"/>
8111 <field name="parent_id" ref="pcg_708"/>
8114 <record id="pcg_709" model="account.account.template">
8115 <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
8116 <field name="code">709</field>
8117 <field name="type">view</field>
8118 <field name="user_type" ref="account_type_income"/>
8120 <field name="parent_id" ref="pcg_70"/>
8123 <record id="pcg_7091" model="account.account.template">
8124 <field name="name">- sur ventes de produits finis</field>
8125 <field name="code">7091</field>
8126 <field name="type">other</field>
8127 <field name="user_type" ref="account_type_income"/>
8129 <field name="parent_id" ref="pcg_709"/>
8132 <record id="pcg_7092" model="account.account.template">
8133 <field name="name">- sur ventes de produits intermédiaires </field>
8134 <field name="code">7092</field>
8135 <field name="type">other</field>
8136 <field name="user_type" ref="account_type_income"/>
8138 <field name="parent_id" ref="pcg_709"/>
8141 <record id="pcg_7094" model="account.account.template">
8142 <field name="name">- sur travaux</field>
8143 <field name="code">7094</field>
8144 <field name="type">other</field>
8145 <field name="user_type" ref="account_type_income"/>
8147 <field name="parent_id" ref="pcg_709"/>
8150 <record id="pcg_7095" model="account.account.template">
8151 <field name="name">- sur études</field>
8152 <field name="code">7095</field>
8153 <field name="type">other</field>
8154 <field name="user_type" ref="account_type_income"/>
8156 <field name="parent_id" ref="pcg_709"/>
8159 <record id="pcg_7096" model="account.account.template">
8160 <field name="name">- sur prestations de services</field>
8161 <field name="code">7096</field>
8162 <field name="type">other</field>
8163 <field name="user_type" ref="account_type_income"/>
8165 <field name="parent_id" ref="pcg_709"/>
8168 <record id="pcg_7097" model="account.account.template">
8169 <field name="name">- sur ventes de marchandises</field>
8170 <field name="code">7097</field>
8171 <field name="type">other</field>
8172 <field name="user_type" ref="account_type_income"/>
8174 <field name="parent_id" ref="pcg_709"/>
8177 <record id="pcg_7098" model="account.account.template">
8178 <field name="name">- sur produits des activités annexes</field>
8179 <field name="code">7098</field>
8180 <field name="type">other</field>
8181 <field name="user_type" ref="account_type_income"/>
8183 <field name="parent_id" ref="pcg_709"/>
8186 <record id="pcg_71" model="account.account.template">
8187 <field name="name">Production stockée (ou déstockage)</field>
8188 <field name="code">71</field>
8189 <field name="type">view</field>
8190 <field name="user_type" ref="account_type_view"/>
8192 <field name="parent_id" ref="pcg_Classe_7"/>
8195 <record id="pcg_713" model="account.account.template">
8196 <field name="name">Variation des stocks (en-cours de production, produits)</field>
8197 <field name="code">713</field>
8198 <field name="type">view</field>
8199 <field name="user_type" ref="account_type_income"/>
8201 <field name="parent_id" ref="pcg_71"/>
8204 <record id="pcg_7133" model="account.account.template">
8205 <field name="name">Variation des en-cours de production de biens</field>
8206 <field name="code">7133</field>
8207 <field name="type">view</field>
8208 <field name="user_type" ref="account_type_income"/>
8210 <field name="parent_id" ref="pcg_713"/>
8213 <record id="pcg_71331" model="account.account.template">
8214 <field name="name">Produits en cours</field>
8215 <field name="code">71331</field>
8216 <field name="type">other</field>
8217 <field name="user_type" ref="account_type_income"/>
8219 <field name="parent_id" ref="pcg_7133"/>
8222 <record id="pcg_71335" model="account.account.template">
8223 <field name="name">Travaux en cours</field>
8224 <field name="code">71335</field>
8225 <field name="type">other</field>
8226 <field name="user_type" ref="account_type_income"/>
8228 <field name="parent_id" ref="pcg_7133"/>
8231 <record id="pcg_7134" model="account.account.template">
8232 <field name="name">Variation des en-cours de production de services</field>
8233 <field name="code">7134</field>
8234 <field name="type">view</field>
8235 <field name="user_type" ref="account_type_income"/>
8237 <field name="parent_id" ref="pcg_713"/>
8240 <record id="pcg_71341" model="account.account.template">
8241 <field name="name">Études en cours</field>
8242 <field name="code">71341</field>
8243 <field name="type">other</field>
8244 <field name="user_type" ref="account_type_income"/>
8246 <field name="parent_id" ref="pcg_7134"/>
8249 <record id="pcg_71345" model="account.account.template">
8250 <field name="name">Prestations de services en cours</field>
8251 <field name="code">71345</field>
8252 <field name="type">other</field>
8253 <field name="user_type" ref="account_type_income"/>
8255 <field name="parent_id" ref="pcg_7134"/>
8258 <record id="pcg_7135" model="account.account.template">
8259 <field name="name">Variation des stocks de produits</field>
8260 <field name="code">7135</field>
8261 <field name="type">view</field>
8262 <field name="user_type" ref="account_type_income"/>
8264 <field name="parent_id" ref="pcg_713"/>
8267 <record id="pcg_71351" model="account.account.template">
8268 <field name="name">Produits intermédiaires </field>
8269 <field name="code">71351</field>
8270 <field name="type">other</field>
8271 <field name="user_type" ref="account_type_income"/>
8273 <field name="parent_id" ref="pcg_7135"/>
8276 <record id="pcg_71355" model="account.account.template">
8277 <field name="name">Produits finis</field>
8278 <field name="code">71355</field>
8279 <field name="type">other</field>
8280 <field name="user_type" ref="account_type_income"/>
8282 <field name="parent_id" ref="pcg_7135"/>
8285 <record id="pcg_71358" model="account.account.template">
8286 <field name="name">Produits résiduels</field>
8287 <field name="code">71358</field>
8288 <field name="type">other</field>
8289 <field name="user_type" ref="account_type_income"/>
8291 <field name="parent_id" ref="pcg_7135"/>
8294 <record id="pcg_72" model="account.account.template">
8295 <field name="name">Production immobilisée</field>
8296 <field name="code">72</field>
8297 <field name="type">view</field>
8298 <field name="user_type" ref="account_type_view"/>
8300 <field name="parent_id" ref="pcg_Classe_7"/>
8303 <record id="pcg_721" model="account.account.template">
8304 <field name="name">Immobilisations incorporelles </field>
8305 <field name="code">721</field>
8306 <field name="type">other</field>
8307 <field name="user_type" ref="account_type_income"/>
8309 <field name="parent_id" ref="pcg_72"/>
8312 <record id="pcg_722" model="account.account.template">
8313 <field name="name">Immobilisations corporelles</field>
8314 <field name="code">722</field>
8315 <field name="type">other</field>
8316 <field name="user_type" ref="account_type_income"/>
8318 <field name="parent_id" ref="pcg_72"/>
8321 <record id="pcg_74" model="account.account.template">
8322 <field name="name">Subventions d'exploitation</field>
8323 <field name="code">74</field>
8324 <field name="type">view</field>
8325 <field name="user_type" ref="account_type_view"/>
8327 <field name="parent_id" ref="pcg_Classe_7"/>
8330 <record id="pcg_75" model="account.account.template">
8331 <field name="name">Autres produits de gestion courante</field>
8332 <field name="code">75</field>
8333 <field name="type">view</field>
8334 <field name="user_type" ref="account_type_view"/>
8336 <field name="parent_id" ref="pcg_Classe_7"/>
8339 <record id="pcg_751" model="account.account.template">
8340 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
8341 <field name="code">751</field>
8342 <field name="type">view</field>
8343 <field name="user_type" ref="account_type_income"/>
8345 <field name="parent_id" ref="pcg_75"/>
8348 <record id="pcg_7511" model="account.account.template">
8349 <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels </field>
8350 <field name="code">7511</field>
8351 <field name="type">other</field>
8352 <field name="user_type" ref="account_type_income"/>
8354 <field name="parent_id" ref="pcg_751"/>
8357 <record id="pcg_7516" model="account.account.template">
8358 <field name="name">Droits d'auteur et de reproduction</field>
8359 <field name="code">7516</field>
8360 <field name="type">other</field>
8361 <field name="user_type" ref="account_type_income"/>
8363 <field name="parent_id" ref="pcg_751"/>
8366 <record id="pcg_7518" model="account.account.template">
8367 <field name="name">Autres droits et valeurs similaires</field>
8368 <field name="code">7518</field>
8369 <field name="type">other</field>
8370 <field name="user_type" ref="account_type_income"/>
8372 <field name="parent_id" ref="pcg_751"/>
8375 <record id="pcg_752" model="account.account.template">
8376 <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
8377 <field name="code">752</field>
8378 <field name="type">other</field>
8379 <field name="user_type" ref="account_type_income"/>
8381 <field name="parent_id" ref="pcg_75"/>
8384 <record id="pcg_753" model="account.account.template">
8385 <field name="name">Jetons de présence et rémunérations d'administrateurs, gérants..</field>
8386 <field name="code">753</field>
8387 <field name="type">other</field>
8388 <field name="user_type" ref="account_type_income"/>
8390 <field name="parent_id" ref="pcg_75"/>
8393 <record id="pcg_754" model="account.account.template">
8394 <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
8395 <field name="code">754</field>
8396 <field name="type">other</field>
8397 <field name="user_type" ref="account_type_income"/>
8399 <field name="parent_id" ref="pcg_75"/>
8402 <record id="pcg_755" model="account.account.template">
8403 <field name="name">Quotes-parts de résultats sur opérations faites en commun</field>
8404 <field name="code">755</field>
8405 <field name="type">view</field>
8406 <field name="user_type" ref="account_type_income"/>
8408 <field name="parent_id" ref="pcg_75"/>
8411 <record id="pcg_7551" model="account.account.template">
8412 <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
8413 <field name="code">7551</field>
8414 <field name="type">other</field>
8415 <field name="user_type" ref="account_type_income"/>
8417 <field name="parent_id" ref="pcg_755"/>
8420 <record id="pcg_7555" model="account.account.template">
8421 <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
8422 <field name="code">7555</field>
8423 <field name="type">other</field>
8424 <field name="user_type" ref="account_type_income"/>
8426 <field name="parent_id" ref="pcg_755"/>
8429 <record id="pcg_758" model="account.account.template">
8430 <field name="name">Produits divers de gestion courante</field>
8431 <field name="code">758</field>
8432 <field name="type">other</field>
8433 <field name="user_type" ref="account_type_income"/>
8435 <field name="parent_id" ref="pcg_75"/>
8438 <record id="pcg_76" model="account.account.template">
8439 <field name="name">Produits financiers</field>
8440 <field name="code">76</field>
8441 <field name="type">view</field>
8442 <field name="user_type" ref="account_type_view"/>
8443 <field name="note">Intérêts sur comptes rémunérés (SICAV....)</field>
8445 <field name="parent_id" ref="pcg_Classe_7"/>
8448 <record id="pcg_761" model="account.account.template">
8449 <field name="name">Produits de participations</field>
8450 <field name="code">761</field>
8451 <field name="type">view</field>
8452 <field name="user_type" ref="account_type_income"/>
8454 <field name="parent_id" ref="pcg_76"/>
8457 <record id="pcg_7611" model="account.account.template">
8458 <field name="name">Revenus des titres de participation</field>
8459 <field name="code">7611</field>
8460 <field name="type">other</field>
8461 <field name="user_type" ref="account_type_income"/>
8463 <field name="parent_id" ref="pcg_761"/>
8466 <record id="pcg_7616" model="account.account.template">
8467 <field name="name">Revenus sur autres formes de participation </field>
8468 <field name="code">7616</field>
8469 <field name="type">other</field>
8470 <field name="user_type" ref="account_type_income"/>
8472 <field name="parent_id" ref="pcg_761"/>
8475 <record id="pcg_7617" model="account.account.template">
8476 <field name="name">Revenus des créances rattachées à des participations</field>
8477 <field name="code">7617</field>
8478 <field name="type">other</field>
8479 <field name="user_type" ref="account_type_income"/>
8481 <field name="parent_id" ref="pcg_761"/>
8484 <record id="pcg_762" model="account.account.template">
8485 <field name="name">Produits des autres immobilisations financières</field>
8486 <field name="code">762</field>
8487 <field name="type">view</field>
8488 <field name="user_type" ref="account_type_income"/>
8490 <field name="parent_id" ref="pcg_76"/>
8493 <record id="pcg_7621" model="account.account.template">
8494 <field name="name">Revenus des titres immobilisés</field>
8495 <field name="code">7621</field>
8496 <field name="type">other</field>
8497 <field name="user_type" ref="account_type_income"/>
8499 <field name="parent_id" ref="pcg_762"/>
8502 <record id="pcg_7626" model="account.account.template">
8503 <field name="name">Revenus des prêts</field>
8504 <field name="code">7626</field>
8505 <field name="type">other</field>
8506 <field name="user_type" ref="account_type_income"/>
8508 <field name="parent_id" ref="pcg_762"/>
8511 <record id="pcg_7627" model="account.account.template">
8512 <field name="name">Revenus des créances immobilisées</field>
8513 <field name="code">7627</field>
8514 <field name="type">other</field>
8515 <field name="user_type" ref="account_type_income"/>
8517 <field name="parent_id" ref="pcg_762"/>
8520 <record id="pcg_763" model="account.account.template">
8521 <field name="name">Revenus des autres créances</field>
8522 <field name="code">763</field>
8523 <field name="type">view</field>
8524 <field name="user_type" ref="account_type_income"/>
8526 <field name="parent_id" ref="pcg_76"/>
8529 <record id="pcg_7631" model="account.account.template">
8530 <field name="name">Revenus des créances commerciales </field>
8531 <field name="code">7631</field>
8532 <field name="type">other</field>
8533 <field name="user_type" ref="account_type_income"/>
8535 <field name="parent_id" ref="pcg_763"/>
8538 <record id="pcg_7638" model="account.account.template">
8539 <field name="name">Revenus des créances diverses</field>
8540 <field name="code">7638</field>
8541 <field name="type">other</field>
8542 <field name="user_type" ref="account_type_income"/>
8544 <field name="parent_id" ref="pcg_763"/>
8547 <record id="pcg_764" model="account.account.template">
8548 <field name="name">Revenus des valeurs mobilières de placement</field>
8549 <field name="code">764</field>
8550 <field name="type">other</field>
8551 <field name="user_type" ref="account_type_income"/>
8553 <field name="parent_id" ref="pcg_76"/>
8556 <record id="pcg_765" model="account.account.template">
8557 <field name="name">Escomptes obtenus</field>
8558 <field name="code">765</field>
8559 <field name="type">other</field>
8560 <field name="user_type" ref="account_type_income"/>
8562 <field name="parent_id" ref="pcg_76"/>
8565 <record id="pcg_766" model="account.account.template">
8566 <field name="name">Gains de change</field>
8567 <field name="code">766</field>
8568 <field name="type">other</field>
8569 <field name="user_type" ref="account_type_income"/>
8571 <field name="parent_id" ref="pcg_76"/>
8574 <record id="pcg_767" model="account.account.template">
8575 <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
8576 <field name="code">767</field>
8577 <field name="type">other</field>
8578 <field name="user_type" ref="account_type_income"/>
8579 <field name="note">(contrepartie 667)</field>
8581 <field name="parent_id" ref="pcg_76"/>
8584 <record id="pcg_768" model="account.account.template">
8585 <field name="name">Autres produits financiers</field>
8586 <field name="code">768</field>
8587 <field name="type">other</field>
8588 <field name="user_type" ref="account_type_income"/>
8590 <field name="parent_id" ref="pcg_76"/>
8593 <record id="pcg_77" model="account.account.template">
8594 <field name="name">Produits exceptionnels</field>
8595 <field name="code">77</field>
8596 <field name="type">view</field>
8597 <field name="user_type" ref="account_type_view"/>
8599 <field name="parent_id" ref="pcg_Classe_7"/>
8602 <record id="pcg_771" model="account.account.template">
8603 <field name="name">Produits exceptionnels sur opérations de gestion</field>
8604 <field name="code">771</field>
8605 <field name="type">view</field>
8606 <field name="user_type" ref="account_type_income"/>
8607 <field name="note">Écarts d'arrondis</field>
8609 <field name="parent_id" ref="pcg_77"/>
8612 <record id="pcg_7711" model="account.account.template">
8613 <field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
8614 <field name="code">7711</field>
8615 <field name="type">other</field>
8616 <field name="user_type" ref="account_type_income"/>
8618 <field name="parent_id" ref="pcg_771"/>
8621 <record id="pcg_7713" model="account.account.template">
8622 <field name="name">Libéralités reçues</field>
8623 <field name="code">7713</field>
8624 <field name="type">other</field>
8625 <field name="user_type" ref="account_type_income"/>
8627 <field name="parent_id" ref="pcg_771"/>
8630 <record id="pcg_7714" model="account.account.template">
8631 <field name="name">Rentrées sur créances amorties</field>
8632 <field name="code">7714</field>
8633 <field name="type">other</field>
8634 <field name="user_type" ref="account_type_income"/>
8636 <field name="parent_id" ref="pcg_771"/>
8639 <record id="pcg_7715" model="account.account.template">
8640 <field name="name">Subventions d'équilibre</field>
8641 <field name="code">7715</field>
8642 <field name="type">other</field>
8643 <field name="user_type" ref="account_type_income"/>
8645 <field name="parent_id" ref="pcg_771"/>
8648 <record id="pcg_7717" model="account.account.template">
8649 <field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
8650 <field name="code">7717</field>
8651 <field name="type">other</field>
8652 <field name="user_type" ref="account_type_income"/>
8654 <field name="parent_id" ref="pcg_771"/>
8657 <record id="pcg_7718" model="account.account.template">
8658 <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
8659 <field name="code">7718</field>
8660 <field name="type">other</field>
8661 <field name="user_type" ref="account_type_income"/>
8663 <field name="parent_id" ref="pcg_771"/>
8666 <record id="pcg_772" model="account.account.template">
8667 <field name="name">Produits sur exercices antérieurs (en cours d'exercice seulement)</field>
8668 <field name="code">772</field>
8669 <field name="type">other</field>
8670 <field name="user_type" ref="account_type_income"/>
8672 <field name="parent_id" ref="pcg_77"/>
8675 <record id="pcg_775" model="account.account.template">
8676 <field name="name">Produits des cessions d'éléments d'actif</field>
8677 <field name="code">775</field>
8678 <field name="type">view</field>
8679 <field name="user_type" ref="account_type_income"/>
8680 <field name="note">vente d'immobilisation = prix de vente (contrepartie 675)</field>
8682 <field name="parent_id" ref="pcg_77"/>
8685 <record id="pcg_7751" model="account.account.template">
8686 <field name="name">Immobilisations incorporelles</field>
8687 <field name="code">7751</field>
8688 <field name="type">other</field>
8689 <field name="user_type" ref="account_type_income"/>
8691 <field name="parent_id" ref="pcg_775"/>
8694 <record id="pcg_7752" model="account.account.template">
8695 <field name="name">Immobilisations corporelles</field>
8696 <field name="code">7752</field>
8697 <field name="type">other</field>
8698 <field name="user_type" ref="account_type_income"/>
8700 <field name="parent_id" ref="pcg_775"/>
8703 <record id="pcg_7756" model="account.account.template">
8704 <field name="name">Immobilisations financières</field>
8705 <field name="code">7756</field>
8706 <field name="type">other</field>
8707 <field name="user_type" ref="account_type_income"/>
8709 <field name="parent_id" ref="pcg_775"/>
8712 <record id="pcg_7758" model="account.account.template">
8713 <field name="name">Autres éléments d'actif</field>
8714 <field name="code">7758</field>
8715 <field name="type">other</field>
8716 <field name="user_type" ref="account_type_income"/>
8718 <field name="parent_id" ref="pcg_775"/>
8721 <record id="pcg_777" model="account.account.template">
8722 <field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
8723 <field name="code">777</field>
8724 <field name="type">other</field>
8725 <field name="user_type" ref="account_type_income"/>
8727 <field name="parent_id" ref="pcg_77"/>
8730 <record id="pcg_778" model="account.account.template">
8731 <field name="name">Autres produits exceptionnels</field>
8732 <field name="code">778</field>
8733 <field name="type">view</field>
8734 <field name="user_type" ref="account_type_income"/>
8736 <field name="parent_id" ref="pcg_77"/>
8739 <record id="pcg_7781" model="account.account.template">
8740 <field name="name">Bonis provenant de clauses d'indexation </field>
8741 <field name="code">7781</field>
8742 <field name="type">other</field>
8743 <field name="user_type" ref="account_type_income"/>
8745 <field name="parent_id" ref="pcg_778"/>
8748 <record id="pcg_7782" model="account.account.template">
8749 <field name="name">Lots</field>
8750 <field name="code">7782</field>
8751 <field name="type">other</field>
8752 <field name="user_type" ref="account_type_income"/>
8754 <field name="parent_id" ref="pcg_778"/>
8757 <record id="pcg_7783" model="account.account.template">
8758 <field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
8759 <field name="code">7783</field>
8760 <field name="type">other</field>
8761 <field name="user_type" ref="account_type_income"/>
8763 <field name="parent_id" ref="pcg_778"/>
8766 <record id="pcg_7788" model="account.account.template">
8767 <field name="name">Produits exceptionnels divers</field>
8768 <field name="code">7788</field>
8769 <field name="type">other</field>
8770 <field name="user_type" ref="account_type_income"/>
8772 <field name="parent_id" ref="pcg_778"/>
8775 <record id="pcg_78" model="account.account.template">
8776 <field name="name">Reprises sur amortissements, dépréciations et provisions</field>
8777 <field name="code">78</field>
8778 <field name="type">view</field>
8779 <field name="user_type" ref="account_type_view"/>
8781 <field name="parent_id" ref="pcg_Classe_7"/>
8784 <record id="pcg_781" model="account.account.template">
8785 <field name="name">Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)</field>
8786 <field name="code">781</field>
8787 <field name="type">view</field>
8788 <field name="user_type" ref="account_type_income"/>
8790 <field name="parent_id" ref="pcg_78"/>
8793 <record id="pcg_7811" model="account.account.template">
8794 <field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles </field>
8795 <field name="code">7811</field>
8796 <field name="type">view</field>
8797 <field name="user_type" ref="account_type_income"/>
8799 <field name="parent_id" ref="pcg_781"/>
8802 <record id="pcg_78111" model="account.account.template">
8803 <field name="name">Immobilisations incorporelles</field>
8804 <field name="code">78111</field>
8805 <field name="type">other</field>
8806 <field name="user_type" ref="account_type_income"/>
8808 <field name="parent_id" ref="pcg_7811"/>
8811 <record id="pcg_78112" model="account.account.template">
8812 <field name="name">Immobilisations corporelles</field>
8813 <field name="code">78112</field>
8814 <field name="type">other</field>
8815 <field name="user_type" ref="account_type_income"/>
8817 <field name="parent_id" ref="pcg_7811"/>
8820 <record id="pcg_7815" model="account.account.template">
8821 <field name="name">Reprises sur provisions d'exploitation</field>
8822 <field name="code">7815</field>
8823 <field name="type">other</field>
8824 <field name="user_type" ref="account_type_income"/>
8826 <field name="parent_id" ref="pcg_781"/>
8829 <record id="pcg_7816" model="account.account.template">
8830 <field name="name">Reprises sur dépréciations des immobilisations corporelles et incorporelles</field>
8831 <field name="code">7816</field>
8832 <field name="type">view</field>
8833 <field name="user_type" ref="account_type_income"/>
8835 <field name="parent_id" ref="pcg_781"/>
8838 <record id="pcg_78161" model="account.account.template">
8839 <field name="name">Immobilisations incorporelles</field>
8840 <field name="code">78161</field>
8841 <field name="type">other</field>
8842 <field name="user_type" ref="account_type_income"/>
8844 <field name="parent_id" ref="pcg_7816"/>
8847 <record id="pcg_78162" model="account.account.template">
8848 <field name="name">Immobilisations corporelles</field>
8849 <field name="code">78162</field>
8850 <field name="type">other</field>
8851 <field name="user_type" ref="account_type_income"/>
8853 <field name="parent_id" ref="pcg_7816"/>
8856 <record id="pcg_7817" model="account.account.template">
8857 <field name="name">Reprises sur dépréciations des actifs circulants</field>
8858 <field name="code">7817</field>
8859 <field name="type">view</field>
8860 <field name="user_type" ref="account_type_income"/>
8862 <field name="parent_id" ref="pcg_781"/>
8865 <record id="pcg_78173" model="account.account.template">
8866 <field name="name">Stocks et en-cours</field>
8867 <field name="code">78173</field>
8868 <field name="type">other</field>
8869 <field name="user_type" ref="account_type_income"/>
8871 <field name="parent_id" ref="pcg_7817"/>
8874 <record id="pcg_78174" model="account.account.template">
8875 <field name="name">Créances</field>
8876 <field name="code">78174</field>
8877 <field name="type">other</field>
8878 <field name="user_type" ref="account_type_income"/>
8880 <field name="parent_id" ref="pcg_7817"/>
8883 <record id="pcg_786" model="account.account.template">
8884 <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)</field>
8885 <field name="code">786</field>
8886 <field name="type">view</field>
8887 <field name="user_type" ref="account_type_income"/>
8889 <field name="parent_id" ref="pcg_78"/>
8892 <record id="pcg_7865" model="account.account.template">
8893 <field name="name">Reprises sur provisions financiers</field>
8894 <field name="code">7865</field>
8895 <field name="type">other</field>
8896 <field name="user_type" ref="account_type_income"/>
8898 <field name="parent_id" ref="pcg_786"/>
8901 <record id="pcg_7866" model="account.account.template">
8902 <field name="name">Reprises sur dépréciations des éléments financiers</field>
8903 <field name="code">7866</field>
8904 <field name="type">view</field>
8905 <field name="user_type" ref="account_type_income"/>
8907 <field name="parent_id" ref="pcg_786"/>
8910 <record id="pcg_78662" model="account.account.template">
8911 <field name="name">Immobilisations financières</field>
8912 <field name="code">78662</field>
8913 <field name="type">other</field>
8914 <field name="user_type" ref="account_type_income"/>
8916 <field name="parent_id" ref="pcg_7866"/>
8919 <record id="pcg_78665" model="account.account.template">
8920 <field name="name">Valeurs mobilières de placement</field>
8921 <field name="code">78665</field>
8922 <field name="type">other</field>
8923 <field name="user_type" ref="account_type_income"/>
8925 <field name="parent_id" ref="pcg_7866"/>
8928 <record id="pcg_787" model="account.account.template">
8929 <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)</field>
8930 <field name="code">787</field>
8931 <field name="type">view</field>
8932 <field name="user_type" ref="account_type_income"/>
8934 <field name="parent_id" ref="pcg_78"/>
8937 <record id="pcg_7872" model="account.account.template">
8938 <field name="name">Reprises sur provisions réglementées (immobilisations)</field>
8939 <field name="code">7872</field>
8940 <field name="type">view</field>
8941 <field name="user_type" ref="account_type_income"/>
8943 <field name="parent_id" ref="pcg_787"/>
8946 <record id="pcg_78725" model="account.account.template">
8947 <field name="name">Amortissements dérogatoires</field>
8948 <field name="code">78725</field>
8949 <field name="type">other</field>
8950 <field name="user_type" ref="account_type_income"/>
8952 <field name="parent_id" ref="pcg_7872"/>
8955 <record id="pcg_78726" model="account.account.template">
8956 <field name="name">Provision spéciale de réévaluation</field>
8957 <field name="code">78726</field>
8958 <field name="type">other</field>
8959 <field name="user_type" ref="account_type_income"/>
8961 <field name="parent_id" ref="pcg_7872"/>
8964 <record id="pcg_78727" model="account.account.template">
8965 <field name="name">Plus-values réinvesties</field>
8966 <field name="code">78727</field>
8967 <field name="type">other</field>
8968 <field name="user_type" ref="account_type_income"/>
8970 <field name="parent_id" ref="pcg_7872"/>
8973 <record id="pcg_7873" model="account.account.template">
8974 <field name="name">Reprises sur provisions réglementées (stocks) </field>
8975 <field name="code">7873</field>
8976 <field name="type">other</field>
8977 <field name="user_type" ref="account_type_income"/>
8979 <field name="parent_id" ref="pcg_787"/>
8982 <record id="pcg_7874" model="account.account.template">
8983 <field name="name">Reprises sur autres provisions réglementées </field>
8984 <field name="code">7874</field>
8985 <field name="type">other</field>
8986 <field name="user_type" ref="account_type_income"/>
8988 <field name="parent_id" ref="pcg_787"/>
8991 <record id="pcg_7875" model="account.account.template">
8992 <field name="name">Reprises sur provisions exceptionnelles</field>
8993 <field name="code">7875</field>
8994 <field name="type">other</field>
8995 <field name="user_type" ref="account_type_income"/>
8997 <field name="parent_id" ref="pcg_787"/>
9000 <record id="pcg_7876" model="account.account.template">
9001 <field name="name">Reprises pour dépréciations exceptionnelles</field>
9002 <field name="code">7876</field>
9003 <field name="type">other</field>
9004 <field name="user_type" ref="account_type_income"/>
9006 <field name="parent_id" ref="pcg_787"/>
9009 <record id="pcg_79" model="account.account.template">
9010 <field name="name">Transferts de charges</field>
9011 <field name="code">79</field>
9012 <field name="type">view</field>
9013 <field name="user_type" ref="account_type_view"/>
9015 <field name="parent_id" ref="pcg_Classe_7"/>
9018 <record id="pcg_791" model="account.account.template">
9019 <field name="name">Transferts de charges d'exploitation</field>
9020 <field name="code">791</field>
9021 <field name="type">other</field>
9022 <field name="user_type" ref="account_type_income"/>
9024 <field name="parent_id" ref="pcg_79"/>
9027 <record id="pcg_796" model="account.account.template">
9028 <field name="name">Transferts de charges financières</field>
9029 <field name="code">796</field>
9030 <field name="type">other</field>
9031 <field name="user_type" ref="account_type_income"/>
9033 <field name="parent_id" ref="pcg_79"/>
9036 <record id="pcg_797" model="account.account.template">
9037 <field name="name">Transferts de charges exceptionnelles</field>
9038 <field name="code">797</field>
9039 <field name="type">other</field>
9040 <field name="user_type" ref="account_type_income"/>
9042 <field name="parent_id" ref="pcg_79"/>
9045 <record id="pcg_Classe_8" model="account.account.template">
9046 <field name="name">Comptes spéciaux</field>
9047 <field name="code">Classes 8</field>
9048 <field name="type">view</field>
9049 <field name="user_type" ref="account_type_view"/>
9051 <field name="parent_id" ref="pcg_0"/>
9054 <record id="pcg_80" model="account.account.template">
9055 <field name="name">Engagements</field>
9056 <field name="code">80</field>
9057 <field name="type">view</field>
9058 <field name="user_type" ref="account_type_view"/>
9060 <field name="parent_id" ref="pcg_Classe_8"/>
9063 <record id="pcg_801" model="account.account.template">
9064 <field name="name">Engagements donnés par l'entité</field>
9065 <field name="code">801</field>
9066 <field name="type">view</field>
9067 <field name="user_type" ref="account_type_commitment"/>
9069 <field name="parent_id" ref="pcg_80"/>
9072 <record id="pcg_8011" model="account.account.template">
9073 <field name="name">Avals, cautions, garanties</field>
9074 <field name="code">8011</field>
9075 <field name="type">other</field>
9076 <field name="user_type" ref="account_type_commitment"/>
9078 <field name="parent_id" ref="pcg_801"/>
9081 <record id="pcg_8014" model="account.account.template">
9082 <field name="name">Effets circulant sous l'endos de l'entité</field>
9083 <field name="code">8014</field>
9084 <field name="type">other</field>
9085 <field name="user_type" ref="account_type_commitment"/>
9087 <field name="parent_id" ref="pcg_801"/>
9090 <record id="pcg_8016" model="account.account.template">
9091 <field name="name">Redevances crédit-bail restant à courir</field>
9092 <field name="code">8016</field>
9093 <field name="type">view</field>
9094 <field name="user_type" ref="account_type_commitment"/>
9096 <field name="parent_id" ref="pcg_801"/>
9099 <record id="pcg_80161" model="account.account.template">
9100 <field name="name">Crédit-bail mobilier</field>
9101 <field name="code">80161</field>
9102 <field name="type">other</field>
9103 <field name="user_type" ref="account_type_commitment"/>
9105 <field name="parent_id" ref="pcg_8016"/>
9108 <record id="pcg_80165" model="account.account.template">
9109 <field name="name">Crédit-bail immobilier</field>
9110 <field name="code">80165</field>
9111 <field name="type">other</field>
9112 <field name="user_type" ref="account_type_commitment"/>
9114 <field name="parent_id" ref="pcg_8016"/>
9117 <record id="pcg_8018" model="account.account.template">
9118 <field name="name">Autres engagements donnés</field>
9119 <field name="code">8018</field>
9120 <field name="type">other</field>
9121 <field name="user_type" ref="account_type_commitment"/>
9123 <field name="parent_id" ref="pcg_801"/>
9126 <record id="pcg_802" model="account.account.template">
9127 <field name="name">Engagements reçus par l'entité</field>
9128 <field name="code">802</field>
9129 <field name="type">view</field>
9130 <field name="user_type" ref="account_type_commitment"/>
9132 <field name="parent_id" ref="pcg_80"/>
9135 <record id="pcg_8021" model="account.account.template">
9136 <field name="name">Avals, cautions, garanties</field>
9137 <field name="code">8021</field>
9138 <field name="type">other</field>
9139 <field name="user_type" ref="account_type_commitment"/>
9141 <field name="parent_id" ref="pcg_802"/>
9144 <record id="pcg_8024" model="account.account.template">
9145 <field name="name">Créances escomptées non échues</field>
9146 <field name="code">8024</field>
9147 <field name="type">other</field>
9148 <field name="user_type" ref="account_type_commitment"/>
9150 <field name="parent_id" ref="pcg_802"/>
9153 <record id="pcg_8026" model="account.account.template">
9154 <field name="name">Engagements reçus pour utilisation en crédit-bail</field>
9155 <field name="code">8026</field>
9156 <field name="type">view</field>
9157 <field name="user_type" ref="account_type_commitment"/>
9159 <field name="parent_id" ref="pcg_802"/>
9162 <record id="pcg_80261" model="account.account.template">
9163 <field name="name">Crédit-bail mobilier</field>
9164 <field name="code">80261</field>
9165 <field name="type">other</field>
9166 <field name="user_type" ref="account_type_commitment"/>
9168 <field name="parent_id" ref="pcg_8026"/>
9171 <record id="pcg_80265" model="account.account.template">
9172 <field name="name">Crédit-bail immobilier</field>
9173 <field name="code">80265</field>
9174 <field name="type">other</field>
9175 <field name="user_type" ref="account_type_commitment"/>
9177 <field name="parent_id" ref="pcg_8026"/>
9180 <record id="pcg_8028" model="account.account.template">
9181 <field name="name">Autres engagements reçus</field>
9182 <field name="code">8028</field>
9183 <field name="type">other</field>
9184 <field name="user_type" ref="account_type_commitment"/>
9186 <field name="parent_id" ref="pcg_802"/>
9189 <record id="pcg_809" model="account.account.template">
9190 <field name="name">Contrepartie des engagements</field>
9191 <field name="code">809</field>
9192 <field name="type">view</field>
9193 <field name="user_type" ref="account_type_view"/>
9195 <field name="parent_id" ref="pcg_80"/>
9198 <record id="pcg_8091" model="account.account.template">
9199 <field name="name">Contrepartie 801</field>
9200 <field name="code">8091</field>
9201 <field name="type">other</field>
9202 <field name="user_type" ref="account_type_commitment"/>
9204 <field name="parent_id" ref="pcg_809"/>
9207 <record id="pcg_8092" model="account.account.template">
9208 <field name="name">Contrepartie 802</field>
9209 <field name="code">8092</field>
9210 <field name="type">other</field>
9211 <field name="user_type" ref="account_type_commitment"/>
9213 <field name="parent_id" ref="pcg_809"/>
9216 <record id="pcg_88" model="account.account.template">
9217 <field name="name">Résultats en instance d'affectation</field>
9218 <field name="code">88</field>
9219 <field name="type">view</field>
9220 <field name="user_type" ref="account_type_view"/>
9222 <field name="parent_id" ref="pcg_Classe_8"/>
9225 <record id="pcg_89" model="account.account.template">
9226 <field name="name">Bilan</field>
9227 <field name="code">89</field>
9228 <field name="type">view</field>
9229 <field name="user_type" ref="account_type_view"/>
9231 <field name="parent_id" ref="pcg_Classe_8"/>
9234 <record id="pcg_890" model="account.account.template">
9235 <field name="name">Bilan d'ouverture</field>
9236 <field name="code">890</field>
9237 <field name="type">other</field>
9238 <field name="user_type" ref="account_type_special"/>
9240 <field name="parent_id" ref="pcg_89"/>
9243 <record id="pcg_891" model="account.account.template">
9244 <field name="name">Bilan de clôture</field>
9245 <field name="code">891</field>
9246 <field name="type">other</field>
9247 <field name="user_type" ref="account_type_special"/>
9249 <field name="parent_id" ref="pcg_89"/>