Remove account types definied in l10n_fr

Now uses account types of the 'account' module
Some small fixes in the chart of account

bzr revid: alexis@via.ecp.fr-20120707145217-a2oax2spqhl2cm7r

diff --git a/addons/l10n_fr/plan_comptable_general.xml b/addons/l10n_fr/plan_comptable_general.xml
index 9d16f44..525dabf 100644 (file)
--- a/addons/l10n_fr/plan_comptable_general.xml
+++ b/addons/l10n_fr/plan_comptable_general.xml
@@ -8,120 +8,9 @@
         jusqu'à décembre 2007
 
         Version du fichier : 12-04-2008
-      -->
 
-        <!--  Account Types -->
-        <record id="account_type_dettes" model="account.account.type">
-            <field name="name">Dettes long terme</field>
-            <field name="code">dettes</field>
-            <field name="close_method">balance</field>
-        </record>
-
-        <record id="account_type_immobilisations" model="account.account.type">
-            <field name="name">Immobilisations</field>
-            <field name="code">immobilization</field>
-            <field name="report_type">asset</field>
-            <field name="close_method">balance</field>
-        </record>
-
-        <record id="account_type_stock" model="account.account.type">
-            <field name="name">Stocks</field>
-            <field name="code">stocks</field>
-            <field name="report_type">asset</field>
-            <field name="close_method">balance</field>
-        </record>
-
-        <record id="account_type_cloture" model="account.account.type">
-            <field name="name">Cloture</field>
-            <field name="code">cloture</field>
-            <field name="close_method">balance</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_receivable" >
-              <field name="name">Receivable</field>
-              <field name="code">receivable</field>
-              <field name="report_type">asset</field>
-              <field name="close_method">unreconciled</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_payable" >
-          <field name="name">Payable</field>
-          <field name="code">payable</field>
-          <field name="report_type">liability</field>
-          <field name="close_method">unreconciled</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_view">
-          <field name="name">View</field>
-          <field name="code">view</field>
-          <field name="close_method">none</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_income" >
-          <field name="name">Income</field>
-          <field name="code">income</field>
-          <field name="report_type">income</field>
-          <field name="close_method">none</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_expense">
-          <field name="name">Expense</field>
-          <field name="code">expense</field>
-          <field name="report_type">expense</field>
-          <field name="close_method">none</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_tax">
-          <field name="name">Tax</field>
-          <field name="code">tax</field>
-          <field name="close_method">unreconciled</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_cash">
-          <field name="name">Cash</field>
-          <field name="code">cash</field>
-          <field name="report_type">asset</field>
-          <field name="close_method">balance</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_asset">
-          <field name="name">Asset</field>
-          <field name="code">asset</field>
-          <field name="report_type">asset</field>
-          <field name="close_method">balance</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_equity">
-          <field name="name">Equity</field>
-          <field name="code">equity</field>
-          <field name="report_type">liability</field>
-          <field name="close_method">balance</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_provision">
-          <field name="name">Provisions</field>
-          <field name="code">provision</field>
-          <field name="close_method">balance</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_commitment">
-          <field name="name">Engagements</field>
-          <field name="code">commitment</field>
-          <field name="close_method">balance</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_stocks">
-          <field name="name">Actif circulant</field>
-          <field name="code">current asset</field>
-          <field name="report_type">asset</field>
-          <field name="close_method">balance</field>
-        </record>
-
-        <record model="account.account.type" id="account_type_special">
-          <field name="name">Comptes spéciaux</field>
-          <field name="code">special</field>
-          <field name="close_method">none</field>
-        </record>
+        Utilise les 'account types' de addons/account/data/data_account_type.xml
+      -->
 
 
     <!-- Account Templates -->
@@ -129,14 +18,14 @@
       <field name="name">Plan Comptable Général</field>
       <field name="code">0</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
     </record>
 
     <record id="pcg_Classes_1_a_5" model="account.account.template">
       <field name="name">Comptes de bilan</field>
       <field name="code">Classes 1 à 5</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_0"/>
     </record>
 
@@ -144,9 +33,8 @@
       <field name="name">Comptes de capitaux</field>
       <field name="code">Classe 1</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field>
-
       <field name="parent_id" ref="pcg_Classes_1_a_5"/>
     </record>
 
@@ -154,8 +42,7 @@
       <field name="name">Capital et réserves</field>
       <field name="code">10</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -163,9 +50,8 @@
       <field name="name">Capital</field>
       <field name="code">101</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Capital pour sociétés de type (SARL, SA). Pour une EI utiliser le compte 108</field>
-
       <field name="parent_id" ref="pcg_10"/>
     </record>
 
@@ -173,8 +59,7 @@
       <field name="name">Capital souscrit - non appelé</field>
       <field name="code">1011</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_101"/>
     </record>
 
@@ -182,8 +67,7 @@
       <field name="name">Capital souscrit - appelé non versé</field>
       <field name="code">1012</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_101"/>
     </record>
 
@@ -191,8 +75,7 @@
       <field name="name">Capital souscrit - appelé versé</field>
       <field name="code">1013</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_101"/>
     </record>
 
@@ -200,8 +83,7 @@
       <field name="name">Capital non amorti</field>
       <field name="code">10131</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1013"/>
     </record>
 
@@ -209,8 +91,7 @@
       <field name="name">Capital amorti</field>
       <field name="code">10132</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1013"/>
     </record>
 
@@ -218,8 +99,7 @@
       <field name="name">Capital souscrit soumis à des réglementations particulières</field>
       <field name="code">1018</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_101"/>
     </record>
 
@@ -227,8 +107,7 @@
       <field name="name">Primes liées au capital social</field>
       <field name="code">104</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_10"/>
     </record>
 
@@ -236,8 +115,7 @@
       <field name="name">Primes d'émission</field>
       <field name="code">1041</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_104"/>
     </record>
 
@@ -245,8 +123,7 @@
       <field name="name">Primes de fusion</field>
       <field name="code">1042</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_104"/>
     </record>
 
@@ -254,8 +131,7 @@
       <field name="name">Primes d'apport</field>
       <field name="code">1043</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_104"/>
     </record>
 
@@ -263,8 +139,7 @@
       <field name="name">Primes de conversion d'obligations en actions</field>
       <field name="code">1044</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_104"/>
     </record>
 
@@ -272,8 +147,7 @@
       <field name="name">Bons de souscription d'actions</field>
       <field name="code">1045</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_104"/>
     </record>
 
@@ -281,8 +155,7 @@
       <field name="name">Écarts de réévaluation</field>
       <field name="code">105</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_10"/>
     </record>
 
@@ -290,8 +163,7 @@
       <field name="name">Réserve spéciale de réévaluation</field>
       <field name="code">1051</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_105"/>
     </record>
 
@@ -299,8 +171,7 @@
       <field name="name">Écart de réévaluation libre</field>
       <field name="code">1052</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_105"/>
     </record>
 
@@ -308,8 +179,7 @@
       <field name="name">Réserve de réévaluation</field>
       <field name="code">1053</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_105"/>
     </record>
 
@@ -317,8 +187,7 @@
       <field name="name">Écarts de réévaluation (autres opérations légales)</field>
       <field name="code">1055</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_105"/>
     </record>
 
@@ -326,8 +195,7 @@
       <field name="name">Autres écarts de réévaluation en France</field>
       <field name="code">1057</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_105"/>
     </record>
 
@@ -335,8 +203,7 @@
       <field name="name">Autres écarts de réévaluation à l'étranger</field>
       <field name="code">1058</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_105"/>
     </record>
 
@@ -344,8 +211,7 @@
       <field name="name">Réserves</field>
       <field name="code">106</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_10"/>
     </record>
 
@@ -353,8 +219,7 @@
       <field name="name">Réserve légale</field>
       <field name="code">1061</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_106"/>
     </record>
 
@@ -362,8 +227,7 @@
       <field name="name">Réserve légale proprement dite</field>
       <field name="code">10611</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1061"/>
     </record>
 
@@ -371,8 +235,7 @@
       <field name="name">Plus-values nettes à long terme</field>
       <field name="code">10612</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1061"/>
     </record>
 
@@ -380,8 +243,7 @@
       <field name="name">Réserves indisponibles</field>
       <field name="code">1062</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_106"/>
     </record>
 
@@ -389,8 +251,7 @@
       <field name="name">Réserves statutaires ou contractuelles</field>
       <field name="code">1063</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_106"/>
     </record>
 
@@ -398,8 +259,7 @@
       <field name="name">Réserves réglementées</field>
       <field name="code">1064</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_106"/>
     </record>
 
@@ -407,8 +267,7 @@
       <field name="name">Plus-values nettes à long terme</field>
       <field name="code">10641</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1064"/>
     </record>
 
@@ -416,8 +275,7 @@
       <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
       <field name="code">10643</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1064"/>
     </record>
 
@@ -425,8 +283,7 @@
       <field name="name">Autres réserves réglementées</field>
       <field name="code">10648</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1064"/>
     </record>
 
@@ -434,8 +291,7 @@
       <field name="name">Autres réserves</field>
       <field name="code">1068</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_106"/>
     </record>
 
@@ -443,8 +299,7 @@
       <field name="name">Réserve de propre assureur</field>
       <field name="code">10681</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1068"/>
     </record>
 
@@ -452,8 +307,7 @@
       <field name="name">Réserves diverses</field>
       <field name="code">10688</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1068"/>
     </record>
 
@@ -461,8 +315,7 @@
       <field name="name">Écarts d'équivalence</field>
       <field name="code">107</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_10"/>
     </record>
 
@@ -470,9 +323,8 @@
       <field name="name">Compte de l'exploitant</field>
       <field name="code">108</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="note">Capital pour une Entreprise Individuelle</field>
-
       <field name="parent_id" ref="pcg_10"/>
     </record>
 
@@ -480,8 +332,7 @@
       <field name="name">Actionnaires: capital souscrit - non appelé</field>
       <field name="code">109</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_asset"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_10"/>
     </record>
 
@@ -489,8 +340,7 @@
       <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
       <field name="code">11</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -498,8 +348,7 @@
       <field name="name">Report à nouveau (solde créditeur)</field>
       <field name="code">110</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_11"/>
     </record>
 
@@ -507,8 +356,7 @@
       <field name="name">Report à nouveau (solde débiteur)</field>
       <field name="code">119</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_11"/>
     </record>
 
@@ -516,8 +364,7 @@
       <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
       <field name="code">12</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -525,8 +372,7 @@
       <field name="name">Résultat de l'exercice (bénéfice)</field>
       <field name="code">120</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_12"/>
     </record>
 
@@ -534,8 +380,7 @@
       <field name="name">Résultat de l'exercice (perte)</field>
       <field name="code">129</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_12"/>
     </record>
 
@@ -543,8 +388,7 @@
       <field name="name">Subventions d'investissement</field>
       <field name="code">13</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -552,8 +396,7 @@
       <field name="name">Subventions d'équipement</field>
       <field name="code">131</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_13"/>
     </record>
 
@@ -561,8 +404,7 @@
       <field name="name">État</field>
       <field name="code">1311</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -570,8 +412,7 @@
       <field name="name">Régions</field>
       <field name="code">1312</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -579,8 +420,7 @@
       <field name="name">Départements</field>
       <field name="code">1313</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -588,8 +428,7 @@
       <field name="name">Communes</field>
       <field name="code">1314</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -597,8 +436,7 @@
       <field name="name">Collectivités publiques</field>
       <field name="code">1315</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -606,8 +444,7 @@
       <field name="name">Entreprises publiques</field>
       <field name="code">1316</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -615,8 +452,7 @@
       <field name="name">Entreprises et organismes privés</field>
       <field name="code">1317</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -624,8 +460,7 @@
       <field name="name">Autres</field>
       <field name="code">1318</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_131"/>
     </record>
 
@@ -633,8 +468,7 @@
       <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 131)</field>
       <field name="code">138</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_13"/>
     </record>
 
@@ -642,8 +476,7 @@
       <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
       <field name="code">139</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_13"/>
     </record>
 
@@ -651,8 +484,7 @@
       <field name="name">Subventions d'équipement</field>
       <field name="code">1391</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_139"/>
     </record>
 
@@ -660,8 +492,7 @@
       <field name="name">Etat</field>
       <field name="code">13911</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -669,8 +500,7 @@
       <field name="name">Régions</field>
       <field name="code">13912</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -678,8 +508,7 @@
       <field name="name">Départements</field>
       <field name="code">13913</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -687,8 +516,7 @@
       <field name="name">Communes</field>
       <field name="code">13914</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -696,8 +524,7 @@
       <field name="name">Collectivités publiques</field>
       <field name="code">13915</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -705,8 +532,7 @@
       <field name="name">Entreprises publiques</field>
       <field name="code">13916</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -714,8 +540,7 @@
       <field name="name">Entreprises et organismes privés </field>
       <field name="code">13917</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -723,8 +548,7 @@
       <field name="name">Autres</field>
       <field name="code">13918</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1391"/>
     </record>
 
@@ -732,8 +556,7 @@
       <field name="name">Autres subventions d'investissement (même ventilation que celle du compte 1391)</field>
       <field name="code">1398</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_139"/>
     </record>
 
@@ -741,8 +564,7 @@
       <field name="name">Provisions réglementées</field>
       <field name="code">14</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -750,8 +572,7 @@
       <field name="name">Provisions réglementées relatives aux immobilisations</field>
       <field name="code">142</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_14"/>
     </record>
 
@@ -759,8 +580,7 @@
       <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
       <field name="code">1423</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_142"/>
     </record>
 
@@ -768,8 +588,7 @@
       <field name="name">Provisions pour investissement (participation des salariés)</field>
       <field name="code">1424</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_142"/>
     </record>
 
@@ -777,8 +596,7 @@
       <field name="name">Provisions réglementées relatives aux stocks</field>
       <field name="code">143</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_14"/>
     </record>
 
@@ -786,8 +604,7 @@
       <field name="name">Hausse des prix</field>
       <field name="code">1431</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_143"/>
     </record>
 
@@ -795,8 +612,7 @@
       <field name="name">Fluctuation des cours</field>
       <field name="code">1432</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_143"/>
     </record>
 
@@ -804,8 +620,7 @@
       <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
       <field name="code">144</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_14"/>
     </record>
 
@@ -813,8 +628,7 @@
       <field name="name">Amortissements dérogatoires</field>
       <field name="code">145</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_14"/>
     </record>
 
@@ -822,8 +636,7 @@
       <field name="name">Provision spéciale de réévaluation</field>
       <field name="code">146</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_14"/>
     </record>
 
@@ -831,8 +644,7 @@
       <field name="name">Plus-values réinvesties</field>
       <field name="code">147</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_14"/>
     </record>
 
@@ -840,8 +652,7 @@
       <field name="name">Autres provisions réglementées</field>
       <field name="code">148</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_equity"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_14"/>
     </record>
 
@@ -849,8 +660,7 @@
       <field name="name">Provisions</field>
       <field name="code">15</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -858,8 +668,7 @@
       <field name="name">Provisions pour risques</field>
       <field name="code">151</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_15"/>
     </record>
 
@@ -867,8 +676,7 @@
       <field name="name">Provisions pour litiges</field>
       <field name="code">1511</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_151"/>
     </record>
 
@@ -876,8 +684,7 @@
       <field name="name">Provisions pour garanties données aux clients</field>
       <field name="code">1512</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_151"/>
     </record>
 
@@ -885,8 +692,7 @@
       <field name="name">Provisions pour pertes sur marchés à terme</field>
       <field name="code">1513</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_151"/>
     </record>
 
@@ -894,8 +700,7 @@
       <field name="name">Provisions pour amendes et pénalités</field>
       <field name="code">1514</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_151"/>
     </record>
 
@@ -903,8 +708,7 @@
       <field name="name">Provisions pour pertes de change</field>
       <field name="code">1515</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_151"/>
     </record>
 
@@ -912,8 +716,7 @@
       <field name="name">Provisions pour pertes sur contrats</field>
       <field name="code">1516</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_151"/>
     </record>
 
@@ -921,8 +724,7 @@
       <field name="name">Autres provisions pour risques</field>
       <field name="code">1518</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_151"/>
     </record>
 
@@ -930,8 +732,7 @@
       <field name="name">Provisions pour pensions et obligations similaires</field>
       <field name="code">153</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_15"/>
     </record>
 
@@ -939,8 +740,7 @@
       <field name="name">Provisions pour restructurations</field>
       <field name="code">154</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_15"/>
     </record>
 
@@ -948,8 +748,7 @@
       <field name="name">Provisions pour impôts</field>
       <field name="code">155</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_15"/>
     </record>
 
@@ -957,8 +756,7 @@
       <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
       <field name="code">156</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_15"/>
     </record>
 
@@ -966,8 +764,7 @@
       <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
       <field name="code">157</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_15"/>
     </record>
 
@@ -975,8 +772,7 @@
       <field name="name">Provisions pour gros entretien ou grandes révisions </field>
       <field name="code">1572</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_157"/>
     </record>
 
@@ -984,8 +780,7 @@
       <field name="name">Autres provisions pour charges</field>
       <field name="code">158</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_15"/>
     </record>
 
@@ -993,8 +788,7 @@
       <field name="name">Provisions pour remises en état</field>
       <field name="code">1581</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_provision"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_158"/>
     </record>
 
@@ -1002,8 +796,7 @@
       <field name="name">Emprunts et dettes assimilées</field>
       <field name="code">16</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -1011,8 +804,7 @@
       <field name="name">Emprunts obligataires convertibles</field>
       <field name="code">161</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1020,8 +812,7 @@
       <field name="name">Autres emprunts obligataires </field>
       <field name="code">163</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1029,8 +820,7 @@
       <field name="name">Emprunts auprès des établissements de crédit</field>
       <field name="code">164</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1038,8 +828,7 @@
       <field name="name">Dépôts et cautionnements reçus</field>
       <field name="code">165</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1047,8 +836,7 @@
       <field name="name">Dépôts</field>
       <field name="code">1651</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_165"/>
     </record>
 
@@ -1056,8 +844,7 @@
       <field name="name">Cautionnements</field>
       <field name="code">1655</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_165"/>
     </record>
 
@@ -1065,8 +852,7 @@
       <field name="name">Participation des salariés aux résultats</field>
       <field name="code">166</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1074,8 +860,7 @@
       <field name="name">Comptes bloqués</field>
       <field name="code">1661</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_166"/>
     </record>
 
@@ -1083,8 +868,7 @@
       <field name="name">Fonds de participation</field>
       <field name="code">1662</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_166"/>
     </record>
 
@@ -1092,8 +876,7 @@
       <field name="name">Emprunts et dettes assortis de conditions particulières</field>
       <field name="code">167</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1101,8 +884,7 @@
       <field name="name">Emissions de titres participatifs</field>
       <field name="code">1671</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_167"/>
     </record>
 
@@ -1110,8 +892,7 @@
       <field name="name">Avances conditionnées de l'État</field>
       <field name="code">1674</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_167"/>
     </record>
 
@@ -1119,8 +900,7 @@
       <field name="name">Emprunts participatifs</field>
       <field name="code">1675</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_167"/>
     </record>
 
@@ -1128,8 +908,7 @@
       <field name="name">Autres emprunts et dettes assimilées</field>
       <field name="code">168</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1137,8 +916,7 @@
       <field name="name">Autres emprunts</field>
       <field name="code">1681</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_168"/>
     </record>
 
@@ -1146,8 +924,7 @@
       <field name="name">Rentes viagères capitalisées</field>
       <field name="code">1685</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_168"/>
     </record>
 
@@ -1155,8 +932,7 @@
       <field name="name">Autres dettes</field>
       <field name="code">1687</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_168"/>
     </record>
 
@@ -1164,8 +940,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">1688</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_168"/>
     </record>
 
@@ -1173,8 +948,7 @@
       <field name="name">Sur emprunts obligataires convertibles </field>
       <field name="code">16881</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1688"/>
     </record>
 
@@ -1182,8 +956,7 @@
       <field name="name">Sur autres emprunts obligataires</field>
       <field name="code">16883</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1688"/>
     </record>
 
@@ -1191,8 +964,7 @@
       <field name="name">Sur emprunts auprès des établissements de crédit</field>
       <field name="code">16884</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1688"/>
     </record>
 
@@ -1200,8 +972,7 @@
       <field name="name">Sur dépôts et cautionnements reçus</field>
       <field name="code">16885</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1688"/>
     </record>
 
@@ -1209,8 +980,7 @@
       <field name="name">Sur participation des salariés aux résultats</field>
       <field name="code">16886</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1688"/>
     </record>
 
@@ -1218,8 +988,7 @@
       <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
       <field name="code">16887</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1688"/>
     </record>
 
@@ -1227,8 +996,7 @@
       <field name="name">Sur autres emprunts et dettes assimilées</field>
       <field name="code">16888</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_1688"/>
     </record>
 
@@ -1236,8 +1004,7 @@
       <field name="name">Primes de remboursement des obligations</field>
       <field name="code">169</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_16"/>
     </record>
 
@@ -1245,8 +1012,7 @@
       <field name="name">Dettes rattachées à des participations</field>
       <field name="code">17</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -1254,8 +1020,7 @@
       <field name="name">Dettes rattachées à des participations (groupe)</field>
       <field name="code">171</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_17"/>
     </record>
 
@@ -1263,8 +1028,7 @@
       <field name="name">Dettes rattachées à des participations (hors groupe)</field>
       <field name="code">174</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_17"/>
     </record>
 
@@ -1272,8 +1036,7 @@
       <field name="name">Dettes rattachées à des sociétés en participation</field>
       <field name="code">178</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_17"/>
     </record>
 
@@ -1281,8 +1044,7 @@
       <field name="name">Principal</field>
       <field name="code">1781</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_178"/>
     </record>
 
@@ -1290,8 +1052,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">1788</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_178"/>
     </record>
 
@@ -1299,8 +1060,7 @@
       <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
       <field name="code">18</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_1"/>
     </record>
 
@@ -1308,8 +1068,7 @@
       <field name="name">Comptes de liaison des établissements</field>
       <field name="code">181</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_18"/>
     </record>
 
@@ -1317,8 +1076,7 @@
       <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
       <field name="code">186</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_18"/>
     </record>
 
@@ -1326,8 +1084,7 @@
       <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
       <field name="code">187</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_18"/>
     </record>
 
@@ -1335,8 +1092,7 @@
       <field name="name">Comptes de liaison des sociétés en participation</field>
       <field name="code">188</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_18"/>
     </record>
 
@@ -1344,9 +1100,8 @@
       <field name="name">Comptes d'immobilisations</field>
       <field name="code">Classe 2</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Immobilisations incorporelles, corporelles, financières et frais d'établissement</field>
-
       <field name="parent_id" ref="pcg_Classes_1_a_5"/>
     </record>
 
@@ -1354,8 +1109,7 @@
       <field name="name">Immobilisations incorporelles</field>
       <field name="code">20</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -1363,8 +1117,7 @@
       <field name="name">Frais d'établissement</field>
       <field name="code">201</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_20"/>
     </record>
 
@@ -1372,8 +1125,7 @@
       <field name="name">Frais de constitution</field>
       <field name="code">2011</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_201"/>
     </record>
 
@@ -1381,8 +1133,7 @@
       <field name="name">Frais de premier établissement</field>
       <field name="code">2012</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_201"/>
     </record>
 
@@ -1390,8 +1141,7 @@
       <field name="name">Frais de prospection</field>
       <field name="code">20121</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2012"/>
     </record>
 
@@ -1399,8 +1149,7 @@
       <field name="name">Frais de publicité</field>
       <field name="code">20122</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2012"/>
     </record>
 
@@ -1408,8 +1157,7 @@
       <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
       <field name="code">2013</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_201"/>
     </record>
 
@@ -1417,8 +1165,7 @@
       <field name="name">Frais de recherche et de développement</field>
       <field name="code">203</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_20"/>
     </record>
 
@@ -1426,8 +1173,7 @@
       <field name="name">Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
       <field name="code">205</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_20"/>
     </record>
 
@@ -1435,8 +1181,7 @@
       <field name="name">Droit au bail</field>
       <field name="code">206</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_20"/>
     </record>
 
@@ -1444,8 +1189,7 @@
       <field name="name">Fonds commercial</field>
       <field name="code">207</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_20"/>
     </record>
 
@@ -1453,8 +1197,7 @@
       <field name="name">Autres immobilisations incorporelles</field>
       <field name="code">208</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_20"/>
     </record>
 
@@ -1462,9 +1205,8 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">21</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Si valeur unitaire supérieure à 500 Euros HT</field>
-
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -1472,8 +1214,7 @@
       <field name="name">Terrains</field>
       <field name="code">211</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_21"/>
     </record>
 
@@ -1481,8 +1222,7 @@
       <field name="name">Terrains nus</field>
       <field name="code">2111</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_211"/>
     </record>
 
@@ -1490,8 +1230,7 @@
       <field name="name">Terrains aménagés</field>
       <field name="code">2112</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_211"/>
     </record>
 
@@ -1499,8 +1238,7 @@
       <field name="name">Sous-sols et sur-sols</field>
       <field name="code">2113</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_211"/>
     </record>
 
@@ -1508,8 +1246,7 @@
       <field name="name">Terrains de gisement</field>
       <field name="code">2114</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_211"/>
     </record>
 
@@ -1517,8 +1254,7 @@
       <field name="name">Carrières</field>
       <field name="code">21141</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2114"/>
     </record>
 
@@ -1526,8 +1262,7 @@
       <field name="name">Terrains bâtis</field>
       <field name="code">2115</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_211"/>
     </record>
 
@@ -1535,8 +1270,7 @@
       <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
       <field name="code">21151</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2115"/>
     </record>
 
@@ -1544,8 +1278,7 @@
       <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
       <field name="code">21155</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2115"/>
     </record>
 
@@ -1553,8 +1286,7 @@
       <field name="name">Autres ensembles immobiliers</field>
       <field name="code">21158</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_2115"/>
     </record>
 
@@ -1562,8 +1294,7 @@
       <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
       <field name="code">211581</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_21158"/>
     </record>
 
@@ -1571,8 +1302,7 @@
       <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
       <field name="code">211588</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_21158"/>
     </record>
 
@@ -1580,8 +1310,7 @@
       <field name="name">Compte d'ordre sur immobilisations</field>
       <field name="code">2116</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_211"/>
     </record>
 
@@ -1589,8 +1318,7 @@
       <field name="name">Agencements et aménagements de terrains (même ventilation que celle du compte 211)</field>
       <field name="code">212</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_21"/>
     </record>
 
@@ -1598,8 +1326,7 @@
       <field name="name">Constructions</field>
       <field name="code">213</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_21"/>
     </record>
 
@@ -1607,8 +1334,7 @@
       <field name="name">Bâtiments</field>
       <field name="code">2131</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_213"/>
     </record>
 
@@ -1616,8 +1342,7 @@
       <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
       <field name="code">21311</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2131"/>
     </record>
 
@@ -1625,8 +1350,7 @@
       <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
       <field name="code">21315</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2131"/>
     </record>
 
@@ -1634,8 +1358,7 @@
       <field name="name">Autres ensembles immobiliers</field>
       <field name="code">21318</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_2131"/>
     </record>
 
@@ -1643,8 +1366,7 @@
       <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
       <field name="code">213181</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_21318"/>
     </record>
 
@@ -1652,8 +1374,7 @@
       <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
       <field name="code">213188</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_21318"/>
     </record>
 
@@ -1661,8 +1382,7 @@
       <field name="name">Installations générales agencements aménagements des constructions (même ventilation que celle du compte 2131)</field>
       <field name="code">2135</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_213"/>
     </record>
 
@@ -1670,8 +1390,7 @@
       <field name="name">Ouvrages d'infrastructure</field>
       <field name="code">2138</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_213"/>
     </record>
 
@@ -1679,8 +1398,7 @@
       <field name="name">Voies de terre</field>
       <field name="code">21381</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2138"/>
     </record>
 
@@ -1688,8 +1406,7 @@
       <field name="name">Voies de fer</field>
       <field name="code">21382</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2138"/>
     </record>
 
@@ -1697,8 +1414,7 @@
       <field name="name">Voies d'eau</field>
       <field name="code">21383</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2138"/>
     </record>
 
@@ -1706,8 +1422,7 @@
       <field name="name">Barrages</field>
       <field name="code">21384</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2138"/>
     </record>
 
@@ -1715,8 +1430,7 @@
       <field name="name">Pistes d'aérodromes</field>
       <field name="code">21385</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2138"/>
     </record>
 
@@ -1724,8 +1438,7 @@
       <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 213)</field>
       <field name="code">214</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_21"/>
     </record>
 
@@ -1733,8 +1446,7 @@
       <field name="name">Installations techniques matériels et outillages industriels</field>
       <field name="code">215</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_21"/>
     </record>
 
@@ -1742,8 +1454,7 @@
       <field name="name">Installations complexes spécialisées</field>
       <field name="code">2151</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_215"/>
     </record>
 
@@ -1751,8 +1462,7 @@
       <field name="name">Sur sol propre</field>
       <field name="code">21511</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2151"/>
     </record>
 
@@ -1760,8 +1470,7 @@
       <field name="name">Sur sol d'autrui</field>
       <field name="code">21514</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2151"/>
     </record>
 
@@ -1769,8 +1478,7 @@
       <field name="name">Installations à caractère spécifique</field>
       <field name="code">2153</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_215"/>
     </record>
 
@@ -1778,8 +1486,7 @@
       <field name="name">Sur sol propre</field>
       <field name="code">21531</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2153"/>
     </record>
 
@@ -1787,8 +1494,7 @@
       <field name="name">Sur sol d'autrui</field>
       <field name="code">21534</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2153"/>
     </record>
 
@@ -1796,8 +1502,7 @@
       <field name="name">Matériel industriel</field>
       <field name="code">2154</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_215"/>
     </record>
 
@@ -1805,8 +1510,7 @@
       <field name="name">Outillage industriel</field>
       <field name="code">2155</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_215"/>
     </record>
 
@@ -1814,8 +1518,7 @@
       <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
       <field name="code">2157</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_215"/>
     </record>
 
@@ -1823,8 +1526,7 @@
       <field name="name">Autres immobilisations corporelles</field>
       <field name="code">218</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_21"/>
     </record>
 
@@ -1832,8 +1534,7 @@
       <field name="name">Installations générales agencements aménagements divers</field>
       <field name="code">2181</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_218"/>
     </record>
 
@@ -1841,8 +1542,7 @@
       <field name="name">Matériel de transport</field>
       <field name="code">2182</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_218"/>
     </record>
 
@@ -1850,8 +1550,7 @@
       <field name="name">Matériel de bureau et matériel informatique </field>
       <field name="code">2183</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_218"/>
     </record>
 
@@ -1859,8 +1558,7 @@
       <field name="name">Mobilier</field>
       <field name="code">2184</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_218"/>
     </record>
 
@@ -1868,8 +1566,7 @@
       <field name="name">Cheptel</field>
       <field name="code">2185</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_218"/>
     </record>
 
@@ -1877,8 +1574,7 @@
       <field name="name">Emballages récupérables</field>
       <field name="code">2186</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_218"/>
     </record>
 
@@ -1886,8 +1582,7 @@
       <field name="name">Immobilisations mises en concession</field>
       <field name="code">22</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -1895,8 +1590,7 @@
       <field name="name">Immobilisations en cours</field>
       <field name="code">23</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -1904,8 +1598,7 @@
       <field name="name">Immobilisations corporelles en cours</field>
       <field name="code">231</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_23"/>
     </record>
 
@@ -1913,9 +1606,8 @@
       <field name="name">Terrains</field>
       <field name="code">2312</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="note">Pas d'amortissement sur les terrains</field>
-
       <field name="parent_id" ref="pcg_231"/>
     </record>
 
@@ -1923,8 +1615,7 @@
       <field name="name">Constructions</field>
       <field name="code">2313</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_231"/>
     </record>
 
@@ -1932,8 +1623,7 @@
       <field name="name">Installations techniques matériel et outillage industriels</field>
       <field name="code">2315</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_231"/>
     </record>
 
@@ -1941,8 +1631,7 @@
       <field name="name">Autres immobilisations corporelles</field>
       <field name="code">2318</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_231"/>
     </record>
 
@@ -1950,8 +1639,7 @@
       <field name="name">Immobilisations incorporelles en cours </field>
       <field name="code">232</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_23"/>
     </record>
 
@@ -1959,8 +1647,7 @@
       <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
       <field name="code">237</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_23"/>
     </record>
 
@@ -1968,8 +1655,7 @@
       <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
       <field name="code">238</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_23"/>
     </record>
 
@@ -1977,8 +1663,7 @@
       <field name="name">Terrains</field>
       <field name="code">2382</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_238"/>
     </record>
 
@@ -1986,8 +1671,7 @@
       <field name="name">Constructions</field>
       <field name="code">2383</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_238"/>
     </record>
 
@@ -1995,8 +1679,7 @@
       <field name="name">Installations techniques matériel et outillage industriels</field>
       <field name="code">2385</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_238"/>
     </record>
 
@@ -2004,8 +1687,7 @@
       <field name="name">Autres immobilisations corporelles</field>
       <field name="code">2388</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_238"/>
     </record>
 
@@ -2013,8 +1695,7 @@
       <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
       <field name="code">25</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -2022,8 +1703,7 @@
       <field name="name">Participations et créances rattachées à des participations</field>
       <field name="code">26</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -2031,9 +1711,8 @@
       <field name="name">Titres de participation</field>
       <field name="code">261</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Pas d'amortissement sur les titres de participation</field>
-
       <field name="parent_id" ref="pcg_26"/>
     </record>
 
@@ -2041,8 +1720,7 @@
       <field name="name">Actions</field>
       <field name="code">2611</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_261"/>
     </record>
 
@@ -2050,8 +1728,7 @@
       <field name="name">Autres titres</field>
       <field name="code">2618</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_261"/>
     </record>
 
@@ -2059,9 +1736,8 @@
       <field name="name">Titres évalués par équivalence</field>
       <field name="code">262</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
-
       <field name="parent_id" ref="pcg_26"/>
     </record>
 
@@ -2069,9 +1745,8 @@
       <field name="name">Autres formes de participation</field>
       <field name="code">266</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="note">Pas d'amortissement sur les titres évalués par équivalence</field>
-
       <field name="parent_id" ref="pcg_26"/>
     </record>
 
@@ -2079,8 +1754,7 @@
       <field name="name">Créances rattachées à des participations</field>
       <field name="code">267</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_26"/>
     </record>
 
@@ -2088,8 +1762,7 @@
       <field name="name">Créances rattachées à des participations (groupe)</field>
       <field name="code">2671</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_267"/>
     </record>
 
@@ -2097,8 +1770,7 @@
       <field name="name">Créances rattachées à des participations (hors groupe)</field>
       <field name="code">2674</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_267"/>
     </record>
 
@@ -2106,8 +1778,7 @@
       <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
       <field name="code">2675</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_267"/>
     </record>
 
@@ -2115,8 +1786,7 @@
       <field name="name">Avances consolidables</field>
       <field name="code">2676</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_267"/>
     </record>
 
@@ -2124,8 +1794,7 @@
       <field name="name">Autres créances rattachées à des participations </field>
       <field name="code">2677</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_267"/>
     </record>
 
@@ -2133,8 +1802,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">2678</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_267"/>
     </record>
 
@@ -2142,8 +1810,7 @@
       <field name="name">Créances rattachées à des sociétés en participation</field>
       <field name="code">268</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_26"/>
     </record>
 
@@ -2151,8 +1818,7 @@
       <field name="name">Principal</field>
       <field name="code">2681</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_268"/>
     </record>
 
@@ -2160,8 +1826,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">2688</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_268"/>
     </record>
 
@@ -2169,8 +1834,7 @@
       <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
       <field name="code">269</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_26"/>
     </record>
 
@@ -2178,9 +1842,8 @@
       <field name="name">Autres immobilisations financières</field>
       <field name="code">27</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Pas d'amortissement sur les immobilisations financières</field>
-
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -2188,8 +1851,7 @@
       <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
       <field name="code">271</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2197,8 +1859,7 @@
       <field name="name">Actions</field>
       <field name="code">2711</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_271"/>
     </record>
 
@@ -2206,8 +1867,7 @@
       <field name="name">Autres titres</field>
       <field name="code">2718</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_271"/>
     </record>
 
@@ -2215,8 +1875,7 @@
       <field name="name">Titres immobilisés (droit de créance)</field>
       <field name="code">272</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2224,8 +1883,7 @@
       <field name="name">Obligations</field>
       <field name="code">2721</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_272"/>
     </record>
 
@@ -2233,8 +1891,7 @@
       <field name="name">Bons</field>
       <field name="code">2722</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_272"/>
     </record>
 
@@ -2242,8 +1899,7 @@
       <field name="name">Titres immobilisés de l'activité de portefeuille (TIAP)</field>
       <field name="code">273</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2251,8 +1907,7 @@
       <field name="name">Prêts</field>
       <field name="code">274</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2260,8 +1915,7 @@
       <field name="name">Prêts participatifs</field>
       <field name="code">2741</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_274"/>
     </record>
 
@@ -2269,8 +1923,7 @@
       <field name="name">Prêts aux associés</field>
       <field name="code">2742</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_274"/>
     </record>
 
@@ -2278,8 +1931,7 @@
       <field name="name">Prêts au personnel</field>
       <field name="code">2743</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_274"/>
     </record>
 
@@ -2287,8 +1939,7 @@
       <field name="name">Autres prêts</field>
       <field name="code">2748</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_274"/>
     </record>
 
@@ -2296,9 +1947,7 @@
       <field name="name">Dépôts et cautionnements versés</field>
       <field name="code">275</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-      <field name="note">ex : badge autoroute..</field>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2306,8 +1955,7 @@
       <field name="name">Dépôts</field>
       <field name="code">2751</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_275"/>
     </record>
 
@@ -2315,8 +1963,7 @@
       <field name="name">Cautionnements</field>
       <field name="code">2755</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_275"/>
     </record>
 
@@ -2324,8 +1971,7 @@
       <field name="name">Autres créances immobilisées</field>
       <field name="code">276</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2333,8 +1979,7 @@
       <field name="name">Créances diverses</field>
       <field name="code">2761</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_276"/>
     </record>
 
@@ -2342,8 +1987,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">2768</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_276"/>
     </record>
 
@@ -2351,8 +1995,7 @@
       <field name="name">Sur titres immobilisés (droits de créance)</field>
       <field name="code">27682</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2768"/>
     </record>
 
@@ -2360,8 +2003,7 @@
       <field name="name">Sur prêts</field>
       <field name="code">27684</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2768"/>
     </record>
 
@@ -2369,8 +2011,7 @@
       <field name="name">Sur dépôts et cautionnements</field>
       <field name="code">27685</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2768"/>
     </record>
 
@@ -2378,8 +2019,7 @@
       <field name="name">Sur créances diverses</field>
       <field name="code">27688</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_2768"/>
     </record>
 
@@ -2387,8 +2027,7 @@
       <field name="name">Actions propres ou parts propres</field>
       <field name="code">277</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2396,8 +2035,7 @@
       <field name="name">Actions propres ou parts propres</field>
       <field name="code">2771</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_277"/>
     </record>
 
@@ -2405,8 +2043,7 @@
       <field name="name">Actions propres ou parts propres en voie d'annulation</field>
       <field name="code">2772</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_277"/>
     </record>
 
@@ -2414,8 +2051,7 @@
       <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
       <field name="code">279</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_27"/>
     </record>
 
@@ -2423,9 +2059,8 @@
       <field name="name">Amortissement des immobilisations</field>
       <field name="code">28</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">http://fr.wikipedia.org/wiki/Amortissement_comptable</field>
-
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -2433,8 +2068,7 @@
       <field name="name">Amortissements des immobilisations incorporelles</field>
       <field name="code">280</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_28"/>
     </record>
 
@@ -2442,8 +2076,7 @@
       <field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
       <field name="code">2801</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_280"/>
     </record>
 
@@ -2451,8 +2084,7 @@
       <field name="name">Frais de recherche et de développement </field>
       <field name="code">2803</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_280"/>
     </record>
 
@@ -2460,8 +2092,7 @@
       <field name="name">Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
       <field name="code">2805</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_280"/>
     </record>
 
@@ -2469,8 +2100,7 @@
       <field name="name">Fonds commercial</field>
       <field name="code">2807</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_280"/>
     </record>
 
@@ -2478,8 +2108,7 @@
       <field name="name">Autres immobilisations incorporelles</field>
       <field name="code">2808</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_280"/>
     </record>
 
@@ -2487,8 +2116,7 @@
       <field name="name">Amortissements des immobilisations corporelles</field>
       <field name="code">281</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_28"/>
     </record>
 
@@ -2496,8 +2124,7 @@
       <field name="name">Terrains de gisement</field>
       <field name="code">2811</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_281"/>
     </record>
 
@@ -2505,8 +2132,7 @@
       <field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
       <field name="code">2812</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_281"/>
     </record>
 
@@ -2514,8 +2140,7 @@
       <field name="name">Constructions (même ventilation que celle du compte 213)</field>
       <field name="code">2813</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_281"/>
     </record>
 
@@ -2523,8 +2148,7 @@
       <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
       <field name="code">2814</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_281"/>
     </record>
 
@@ -2532,8 +2156,7 @@
       <field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
       <field name="code">2815</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_281"/>
     </record>
 
@@ -2541,8 +2164,7 @@
       <field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
       <field name="code">2818</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_281"/>
     </record>
 
@@ -2550,8 +2172,7 @@
       <field name="name">Amortissements des immobilisations mises en concession</field>
       <field name="code">282</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_28"/>
     </record>
 
@@ -2559,8 +2180,7 @@
       <field name="name">Dépréciation des immobilisations</field>
       <field name="code">29</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_2"/>
     </record>
 
@@ -2568,8 +2188,7 @@
       <field name="name">Dépréciations des immobilisations incorporelles</field>
       <field name="code">290</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_29"/>
     </record>
 
@@ -2577,8 +2196,7 @@
       <field name="name">Marques, procédés, droits et valeurs similaires</field>
       <field name="code">2905</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_290"/>
     </record>
 
@@ -2586,8 +2204,7 @@
       <field name="name">Droit au bail</field>
       <field name="code">2906</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_290"/>
     </record>
 
@@ -2595,8 +2212,7 @@
       <field name="name">Fonds commercial</field>
       <field name="code">2907</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_290"/>
     </record>
 
@@ -2604,8 +2220,7 @@
       <field name="name">Autres immobilisations incorporelles</field>
       <field name="code">2908</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_290"/>
     </record>
 
@@ -2613,8 +2228,7 @@
       <field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
       <field name="code">291</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_29"/>
     </record>
 
@@ -2622,8 +2236,7 @@
       <field name="name">Terrains (autres que terrains de gisement)</field>
       <field name="code">2911</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_291"/>
     </record>
 
@@ -2631,8 +2244,7 @@
       <field name="name">Dépréciations des immobilisations mises en concession</field>
       <field name="code">292</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_29"/>
     </record>
 
@@ -2640,8 +2252,7 @@
       <field name="name">Dépréciations des immobilisations en cours</field>
       <field name="code">293</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_29"/>
     </record>
 
@@ -2649,8 +2260,7 @@
       <field name="name">Immobilisations corporelles en cours</field>
       <field name="code">2931</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_293"/>
     </record>
 
@@ -2658,8 +2268,7 @@
       <field name="name">Immobilisations incorporelles en cours</field>
       <field name="code">2932</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_293"/>
     </record>
 
@@ -2667,8 +2276,7 @@
       <field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
       <field name="code">296</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_29"/>
     </record>
 
@@ -2676,8 +2284,7 @@
       <field name="name">Titres de participation</field>
       <field name="code">2961</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_296"/>
     </record>
 
@@ -2685,8 +2292,7 @@
       <field name="name">Autres formes de participation</field>
       <field name="code">2966</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_296"/>
     </record>
 
@@ -2694,8 +2300,7 @@
       <field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
       <field name="code">2967</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_296"/>
     </record>
 
@@ -2703,8 +2308,7 @@
       <field name="name">Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)</field>
       <field name="code">2968</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_296"/>
     </record>
 
@@ -2712,8 +2316,7 @@
       <field name="name">Dépréciations des autres immobilisations financières</field>
       <field name="code">297</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_29"/>
     </record>
 
@@ -2721,8 +2324,7 @@
       <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)</field>
       <field name="code">2971</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_297"/>
     </record>
 
@@ -2730,8 +2332,7 @@
       <field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
       <field name="code">2972</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_297"/>
     </record>
 
@@ -2739,16 +2340,14 @@
       <field name="name">Titres immobilisés de l'activité de portefeuille</field>
       <field name="code">2973</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_297"/>
     </record>
     <record id="pcg_2974" model="account.account.template">
       <field name="name">Prêts (même ventilation que celle du compte 274)</field>
       <field name="code">2974</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_297"/>
     </record>
 
@@ -2756,8 +2355,7 @@
       <field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
       <field name="code">2975</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_297"/>
     </record>
 
@@ -2765,8 +2363,7 @@
       <field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
       <field name="code">2976</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_immobilisations"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_297"/>
     </record>
 
@@ -2774,8 +2371,7 @@
       <field name="name">Comptes de stocks et d'en-cours</field>
       <field name="code">Classe 3</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classes_1_a_5"/>
     </record>
 
@@ -2783,8 +2379,7 @@
       <field name="name">Matières premières (et fourniture)</field>
       <field name="code">31</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -2792,7 +2387,7 @@
       <field name="name">Matière (ou groupe) A</field>
       <field name="code">311</field>
       <field name="type">other</field>
-          <field name="user_type" ref="account_type_stocks" />
+          <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_31"/>
     </record>
 
@@ -2800,8 +2395,7 @@
       <field name="name">Matière (ou groupe) B</field>
       <field name="code">312</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_31"/>
     </record>
 
@@ -2809,8 +2403,7 @@
       <field name="name">Fournitures A, B, C, ..</field>
       <field name="code">317</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_31"/>
     </record>
 
@@ -2818,8 +2411,7 @@
       <field name="name">Autres approvisionnements</field>
       <field name="code">32</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -2827,8 +2419,7 @@
       <field name="name">Matières consommables</field>
       <field name="code">321</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_32"/>
     </record>
 
@@ -2836,8 +2427,7 @@
       <field name="name">Matière (ou groupe) C</field>
       <field name="code">3211</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_321"/>
     </record>
 
@@ -2845,8 +2435,7 @@
       <field name="name">Matière (ou groupe) D</field>
       <field name="code">3212</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_321"/>
     </record>
 
@@ -2854,8 +2443,7 @@
       <field name="name">Fournitures consommables</field>
       <field name="code">322</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_32"/>
     </record>
 
@@ -2863,8 +2451,7 @@
       <field name="name">Combustibles</field>
       <field name="code">3221</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_322"/>
     </record>
 
@@ -2872,8 +2459,7 @@
       <field name="name">Produits d'entretien</field>
       <field name="code">3222</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_322"/>
     </record>
 
@@ -2881,8 +2467,7 @@
       <field name="name">Fournitures d'atelier et d usine</field>
       <field name="code">3223</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_322"/>
     </record>
 
@@ -2890,8 +2475,7 @@
       <field name="name">Fournitures de magasin</field>
       <field name="code">3224</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_322"/>
     </record>
 
@@ -2899,8 +2483,7 @@
       <field name="name">Fournitures de bureau</field>
       <field name="code">3225</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_322"/>
     </record>
 
@@ -2908,8 +2491,7 @@
       <field name="name">Emballages</field>
       <field name="code">326</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_32"/>
     </record>
 
@@ -2917,8 +2499,7 @@
       <field name="name">Emballages perdus</field>
       <field name="code">3261</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_326"/>
     </record>
 
@@ -2926,8 +2507,7 @@
       <field name="name">Emballages récupérables non identifiables</field>
       <field name="code">3265</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_326"/>
     </record>
 
@@ -2935,8 +2515,7 @@
       <field name="name">Emballages à usage mixte</field>
       <field name="code">3267</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_326"/>
     </record>
 
@@ -2944,8 +2523,7 @@
       <field name="name">En-cours de production de biens</field>
       <field name="code">33</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -2953,8 +2531,7 @@
       <field name="name">Produits en cours</field>
       <field name="code">331</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_33"/>
     </record>
 
@@ -2962,8 +2539,7 @@
       <field name="name">Produit en cours P 1</field>
       <field name="code">3311</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_331"/>
     </record>
 
@@ -2971,8 +2547,7 @@
       <field name="name">Produit en cours P 2</field>
       <field name="code">3312</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_331"/>
     </record>
 
@@ -2980,8 +2555,7 @@
       <field name="name">Travaux en cours</field>
       <field name="code">335</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_33"/>
     </record>
 
@@ -2989,8 +2563,7 @@
       <field name="name">Travaux en cours T 1</field>
       <field name="code">3351</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_335"/>
     </record>
 
@@ -2998,8 +2571,7 @@
       <field name="name">Travaux en cours T 2</field>
       <field name="code">3352</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_335"/>
     </record>
 
@@ -3007,8 +2579,7 @@
       <field name="name">En-cours de production de services</field>
       <field name="code">34</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -3016,8 +2587,7 @@
       <field name="name">Études en cours</field>
       <field name="code">341</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_34"/>
     </record>
 
@@ -3025,8 +2595,7 @@
       <field name="name">Études en cours E 1</field>
       <field name="code">3411</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_341"/>
     </record>
 
@@ -3034,8 +2603,7 @@
       <field name="name">Études en cours E 2</field>
       <field name="code">3412</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_341"/>
     </record>
 
@@ -3043,8 +2611,7 @@
       <field name="name">Prestations de services en cours</field>
       <field name="code">345</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_34"/>
     </record>
 
@@ -3052,8 +2619,7 @@
       <field name="name">Prestations de services S 1</field>
       <field name="code">3451</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_345"/>
     </record>
 
@@ -3061,8 +2627,7 @@
       <field name="name">Prestations de services S 2</field>
       <field name="code">3452</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_345"/>
     </record>
 
@@ -3070,8 +2635,7 @@
       <field name="name">Stocks de produits</field>
       <field name="code">35</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -3079,8 +2643,7 @@
       <field name="name">Produits intermédiaires</field>
       <field name="code">351</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_35"/>
     </record>
 
@@ -3088,8 +2651,7 @@
       <field name="name">Produits intermédiaires (ou groupe) A </field>
       <field name="code">3511</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_351"/>
     </record>
 
@@ -3097,8 +2659,7 @@
       <field name="name">Produits intermédiaires (ou groupe) B</field>
       <field name="code">3512</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_351"/>
     </record>
 
@@ -3106,8 +2667,7 @@
       <field name="name">Produits finis</field>
       <field name="code">355</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_35"/>
     </record>
 
@@ -3115,8 +2675,7 @@
       <field name="name">Produits finis (ou groupe) A</field>
       <field name="code">3551</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_355"/>
     </record>
 
@@ -3124,8 +2683,7 @@
       <field name="name">Produits finis (ou groupe) B</field>
       <field name="code">3552</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_355"/>
     </record>
 
@@ -3133,8 +2691,7 @@
       <field name="name">Produits résiduels (ou matières de récupération)</field>
       <field name="code">358</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_35"/>
     </record>
 
@@ -3142,8 +2699,7 @@
       <field name="name">Déchets</field>
       <field name="code">3581</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_358"/>
     </record>
 
@@ -3151,8 +2707,7 @@
       <field name="name">Rebuts</field>
       <field name="code">3585</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_358"/>
     </record>
 
@@ -3160,8 +2715,7 @@
       <field name="name">Matières de récupération</field>
       <field name="code">3586</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_358"/>
     </record>
 
@@ -3169,8 +2723,7 @@
       <field name="name">Stocks provenant d'immobilisations</field>
       <field name="code">36</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -3178,8 +2731,7 @@
       <field name="name">Stocks de marchandises</field>
       <field name="code">37</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -3187,8 +2739,7 @@
       <field name="name">Marchandises (ou groupe) A</field>
       <field name="code">371</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_37"/>
     </record>
 
@@ -3196,8 +2747,7 @@
       <field name="name">Marchandises (ou groupe) B</field>
       <field name="code">372</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_37"/>
     </record>
 
@@ -3205,8 +2755,7 @@
       <field name="name">Stocks en voie d'acheminement</field>
       <field name="code">38</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -3214,8 +2763,7 @@
       <field name="name">Provisions pour dépréciation des stocks et en-cours</field>
       <field name="code">39</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_3"/>
     </record>
 
@@ -3223,8 +2771,7 @@
       <field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
       <field name="code">391</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_39"/>
     </record>
 
@@ -3232,8 +2779,7 @@
       <field name="name">Matières (ou groupe) A</field>
       <field name="code">3911</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_391"/>
     </record>
 
@@ -3241,8 +2787,7 @@
       <field name="name">Matières (ou groupe) B</field>
       <field name="code">3912</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_391"/>
     </record>
 
@@ -3250,8 +2795,7 @@
       <field name="name">Fournitures A, B, C, ..</field>
       <field name="code">3917</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_391"/>
     </record>
 
@@ -3259,8 +2803,7 @@
       <field name="name">Provisions pour dépréciation des autres approvisionnements</field>
       <field name="code">392</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_39"/>
     </record>
 
@@ -3268,8 +2811,7 @@
       <field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
       <field name="code">3921</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_392"/>
     </record>
 
@@ -3277,8 +2819,7 @@
       <field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
       <field name="code">3922</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_392"/>
     </record>
 
@@ -3286,8 +2827,7 @@
       <field name="name">Emballages (même ventilation que celle du compte 326)</field>
       <field name="code">3926</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_392"/>
     </record>
 
@@ -3295,8 +2835,7 @@
       <field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
       <field name="code">393</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_39"/>
     </record>
 
@@ -3304,8 +2843,7 @@
       <field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
       <field name="code">3931</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_393"/>
     </record>
 
@@ -3313,8 +2851,7 @@
       <field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
       <field name="code">3935</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_393"/>
     </record>
 
@@ -3322,8 +2859,7 @@
       <field name="name">Provisions pour dépréciation des en-cours de production de services</field>
       <field name="code">394</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_39"/>
     </record>
 
@@ -3331,8 +2867,7 @@
       <field name="name">Études en cours (même ventilation que celle du compte 341)</field>
       <field name="code">3941</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_394"/>
     </record>
 
@@ -3340,8 +2875,7 @@
       <field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
       <field name="code">3945</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_394"/>
     </record>
 
@@ -3349,8 +2883,7 @@
       <field name="name">Provisions pour dépréciation des stocks de produits</field>
       <field name="code">395</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_39"/>
     </record>
 
@@ -3358,8 +2891,7 @@
       <field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
       <field name="code">3951</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_395"/>
     </record>
 
@@ -3367,8 +2899,7 @@
       <field name="name">Produits finis (même ventilation que celle du compte 355)</field>
       <field name="code">3955</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_395"/>
     </record>
 
@@ -3376,8 +2907,7 @@
       <field name="name">Provisions pour dépréciation des stocks de marchandises</field>
       <field name="code">397</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_39"/>
     </record>
 
@@ -3385,8 +2915,7 @@
       <field name="name">Marchandises (ou groupe) A</field>
       <field name="code">3971</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_397"/>
     </record>
 
@@ -3394,8 +2923,7 @@
       <field name="name">Marchandises (ou groupe) B</field>
       <field name="code">3972</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_397"/>
     </record>
 
@@ -3403,7 +2931,7 @@
       <field name="name">Comptes de tiers</field>
       <field name="code">Classe 4</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classes_1_a_5"/>
     </record>
 
@@ -3411,7 +2939,7 @@
       <field name="name">Fournisseurs et comptes rattachés</field>
       <field name="code">40</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3420,7 +2948,7 @@
       <field name="name">Fournisseurs et comptes rattachés </field>
       <field name="code">400</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_40"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3429,7 +2957,7 @@
       <field name="name">Fournisseurs</field>
       <field name="code">401</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_40"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3439,7 +2967,7 @@
       <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
       <field name="code">4011</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_401"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3449,7 +2977,7 @@
       <field name="name">Fournisseurs - Retenues de garantie</field>
       <field name="code">4017</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_401"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3458,7 +2986,7 @@
       <field name="name">Fournisseurs - Effets à payer</field>
       <field name="code">403</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_40"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3467,7 +2995,7 @@
       <field name="name">Fournisseurs d'immobilisations</field>
       <field name="code">404</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_40"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3476,7 +3004,7 @@
       <field name="name">Fournisseurs - Achats d'immobilisations</field>
       <field name="code">4041</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_404"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3485,7 +3013,7 @@
       <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
       <field name="code">4047</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_404"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3494,7 +3022,7 @@
       <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
       <field name="code">405</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_40"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3503,8 +3031,7 @@
       <field name="name">Fournisseurs - Factures non parvenues</field>
       <field name="code">408</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_payable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_40"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3513,8 +3040,7 @@
       <field name="name">Fournisseurs</field>
       <field name="code">4081</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
-
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_408"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3523,7 +3049,7 @@
       <field name="name">Fournisseurs d'immobilisations </field>
       <field name="code">4084</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_408"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3532,8 +3058,7 @@
       <field name="name">Fournisseurs - Intérêts courus</field>
       <field name="code">4088</field>
       <field name="type">payable</field>
-      <field name="user_type" ref="account_type_payable"/>
-
+      <field name="user_type" ref="account.data_account_type_payable"/>
       <field name="parent_id" ref="pcg_408"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3542,8 +3067,7 @@
       <field name="name">Fournisseurs débiteurs</field>
       <field name="code">409</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_payable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_40"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3552,8 +3076,7 @@
       <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
       <field name="code">4091</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_409"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3562,8 +3085,7 @@
       <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
       <field name="code">4096</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_409"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3572,8 +3094,7 @@
       <field name="name">Fournisseurs - Autres avoirs</field>
       <field name="code">4097</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_view" />
       <field name="parent_id" ref="pcg_409"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3582,8 +3103,7 @@
       <field name="name">Fournisseurs d'exploitation</field>
       <field name="code">40971</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_4097"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3592,8 +3112,7 @@
       <field name="name">Fournisseurs d'immobilisations</field>
       <field name="code">40974</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_4097"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3602,8 +3121,7 @@
       <field name="name">Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
       <field name="code">4098</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_stocks" />
-
+      <field name="user_type" ref="account.data_account_type_asset" />
       <field name="parent_id" ref="pcg_409"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3612,8 +3130,7 @@
       <field name="name">Clients et comptes rattachés</field>
       <field name="code">41</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3622,8 +3139,7 @@
       <field name="name">Clients et comptes rattachés </field>
       <field name="code">410</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_41"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3632,8 +3148,7 @@
       <field name="name">Clients</field>
       <field name="code">411</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_41"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3643,8 +3158,7 @@
       <field name="name">Clients - Ventes de biens ou de prestations de services</field>
       <field name="code">4111</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_411"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3654,8 +3168,7 @@
       <field name="name">Clients - Retenues de garantie</field>
       <field name="code">4117</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_411"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3664,8 +3177,7 @@
       <field name="name">Clients - Effets à recevoir</field>
       <field name="code">413</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_41"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3674,8 +3186,7 @@
       <field name="name">Clients douteux ou litigieux</field>
       <field name="code">416</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_41"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3684,8 +3195,7 @@
       <field name="name">Clients - Produits non encore facturés</field>
       <field name="code">418</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_41"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3694,8 +3204,7 @@
       <field name="name">Clients - Factures à établir </field>
       <field name="code">4181</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_418"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3704,8 +3213,7 @@
       <field name="name">Clients - Intérêts courus</field>
       <field name="code">4188</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_418"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3714,8 +3222,7 @@
       <field name="name">Clients créditeurs</field>
       <field name="code">419</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_41"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3724,8 +3231,7 @@
       <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
       <field name="code">4191</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_419"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3734,8 +3240,7 @@
       <field name="name">Clients - Dettes pour emballages et matériels consignés </field>
       <field name="code">4196</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_419"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3744,8 +3249,7 @@
       <field name="name">Clients - Autres avoirs </field>
       <field name="code">4197</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_419"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3754,8 +3258,7 @@
       <field name="name">Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
       <field name="code">4198</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_419"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3764,17 +3267,15 @@
       <field name="name">Personnel et comptes rattachés</field>
       <field name="code">42</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
     <record id="pcg_421" model="account.account.template">
       <field name="name">Personnel - Rémunérations dues</field>
       <field name="code">421</field>
-      <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="type">other</field>
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_42"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3783,8 +3284,7 @@
       <field name="name">Comités d'entreprise d'établissement </field>
       <field name="code">422</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_42"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3793,8 +3293,7 @@
       <field name="name">Participation des salariés aux résultats</field>
       <field name="code">424</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_42"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3803,8 +3302,7 @@
       <field name="name">Réserve spéciale</field>
       <field name="code">4246</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_424"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3813,8 +3311,7 @@
       <field name="name">Comptes courants</field>
       <field name="code">4248</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_424"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3823,8 +3320,7 @@
       <field name="name">Personnel - Avances et acomptes</field>
       <field name="code">425</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_42"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3833,8 +3329,7 @@
       <field name="name">Personnel - Dépôts</field>
       <field name="code">426</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_42"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3843,8 +3338,7 @@
       <field name="name">Personnel - Oppositions</field>
       <field name="code">427</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_42"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3853,8 +3347,7 @@
       <field name="name">Personnel - Charges à payer et produits à recevoir</field>
       <field name="code">428</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_42"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3863,8 +3356,7 @@
       <field name="name">Dettes provisionnées pour congés à payer</field>
       <field name="code">4282</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_428"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3873,8 +3365,7 @@
       <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
       <field name="code">4284</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_428"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3883,8 +3374,7 @@
       <field name="name">Autres charges à payer</field>
       <field name="code">4286</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_428"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3893,8 +3383,7 @@
       <field name="name">Produits à recevoir</field>
       <field name="code">4287</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_428"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3903,8 +3392,7 @@
       <field name="name">Sécurité Sociale et autres organismes sociaux</field>
       <field name="code">43</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
@@ -3912,8 +3400,7 @@
       <field name="name">Sécurité Sociale</field>
       <field name="code">431</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_43"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3921,9 +3408,8 @@
     <record id="pcg_437" model="account.account.template">
       <field name="name">Autres organismes sociaux</field>
       <field name="code">437</field>
-      <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="type">other</field>
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_43"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3932,8 +3418,7 @@
       <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
       <field name="code">438</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_43"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3942,8 +3427,7 @@
       <field name="name">Charges sociales sur congés à payer </field>
       <field name="code">4382</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_438"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3952,8 +3436,7 @@
       <field name="name">Autres charges à payer</field>
       <field name="code">4386</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_438"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3962,8 +3445,7 @@
       <field name="name">Produits à recevoir</field>
       <field name="code">4387</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_438"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3972,8 +3454,7 @@
       <field name="name">Etat et autres collectivités publiques</field>
       <field name="code">44</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
@@ -3981,8 +3462,7 @@
       <field name="name">État - Subventions à recevoir</field>
       <field name="code">441</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -3991,8 +3471,7 @@
       <field name="name">Subventions d'investissement</field>
       <field name="code">4411</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_441"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4001,8 +3480,7 @@
       <field name="name">Subventions d'exploitation</field>
       <field name="code">4417</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_441"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4011,8 +3489,7 @@
       <field name="name">Subventions d'équilibre</field>
       <field name="code">4418</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_441"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4021,8 +3498,7 @@
       <field name="name">Avances sur subventions</field>
       <field name="code">4419</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_441"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4031,8 +3507,7 @@
       <field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
       <field name="code">442</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4041,8 +3516,7 @@
       <field name="name">Obligataires</field>
       <field name="code">4424</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_442"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4051,8 +3525,7 @@
       <field name="name">Associés</field>
       <field name="code">4425</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_442"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4061,8 +3534,7 @@
       <field name="name">Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux</field>
       <field name="code">443</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4071,8 +3543,7 @@
       <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
       <field name="code">4431</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_443"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4081,8 +3552,7 @@
       <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
       <field name="code">4438</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_443"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4091,8 +3561,7 @@
       <field name="name">État - Impôts sur les bénéfices</field>
       <field name="code">444</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4101,8 +3570,7 @@
       <field name="name">État - Taxes sur le chiffre d'affaires</field>
       <field name="code">445</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4111,8 +3579,7 @@
       <field name="name">TVA due intracommunautaire</field>
       <field name="code">4452</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_445"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4121,8 +3588,7 @@
       <field name="name">TVA due intracommunautaire 19,6%</field>
       <field name="code">445201</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4452"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4131,8 +3597,7 @@
       <field name="name">TVA due intracommunautaire 5,5%</field>
       <field name="code">445202</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4452"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4141,8 +3606,7 @@
       <field name="name">TVA due intracommunautaire (autre taux)</field>
       <field name="code">445203</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4452"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4151,8 +3615,7 @@
       <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
       <field name="code">4455</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_445"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4161,8 +3624,7 @@
       <field name="name">TVA à décaisser</field>
       <field name="code">44551</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4455"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4171,8 +3633,7 @@
       <field name="name">Taxes assimilées à la TVA</field>
       <field name="code">44558</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4455"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4181,8 +3642,7 @@
       <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
       <field name="code">4456</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_445"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4191,8 +3651,7 @@
       <field name="name">TVA sur immobilisations</field>
       <field name="code">44562</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4201,8 +3660,7 @@
       <field name="name">TVA transférée par d'autres entreprises</field>
       <field name="code">44563</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4211,8 +3669,7 @@
       <field name="name">TVA sur autres biens et services</field>
       <field name="code">44566</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4221,8 +3678,7 @@
       <field name="name">TVA déductible intracommunautaire</field>
       <field name="code">445662</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4231,9 +3687,8 @@
       <field name="name">Crédit de TVA à reporter</field>
       <field name="code">44567</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="note">Si le remboursement n'a pas été demandé</field>
-
       <field name="parent_id" ref="pcg_4456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4242,8 +3697,7 @@
       <field name="name">Taxes assimilées à la TVA</field>
       <field name="code">44568</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4252,8 +3706,7 @@
       <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
       <field name="code">4457</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_445"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4262,8 +3715,7 @@
       <field name="name">TVA collectée</field>
       <field name="code">44571</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_4457"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4272,8 +3724,7 @@
       <field name="name">TVA collectée 19,6%</field>
       <field name="code">445711</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_44571"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4282,8 +3733,7 @@
       <field name="name">TVA collectée 5,5%</field>
       <field name="code">445712</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_44571"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4292,8 +3742,7 @@
       <field name="name">TVA collectée (autre taux)</field>
       <field name="code">445713</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_44571"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4302,8 +3751,7 @@
       <field name="name">Taxes assimilées à la TVA</field>
       <field name="code">44578</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4457"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4312,8 +3760,7 @@
       <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
       <field name="code">4458</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_445"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4322,8 +3769,7 @@
       <field name="name">Acomptes - Régime simplifié d'imposition</field>
       <field name="code">44581</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4332,8 +3778,7 @@
       <field name="name">Acomptes - Régime du forfait</field>
       <field name="code">44582</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4342,8 +3787,7 @@
       <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
       <field name="code">44583</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4352,8 +3796,7 @@
       <field name="name">TVA récupérée d'avance</field>
       <field name="code">44584</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4362,8 +3805,7 @@
       <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
       <field name="code">44586</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_4458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4372,8 +3814,7 @@
       <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
       <field name="code">44587</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_4458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4382,8 +3823,7 @@
       <field name="name">Obligations cautionnées</field>
       <field name="code">446</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4392,8 +3832,7 @@
       <field name="name">Autres impôts, taxes et versements assimilés</field>
       <field name="code">447</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4402,8 +3841,7 @@
       <field name="name">État - Charges à payer et produits à recevoir</field>
       <field name="code">448</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4412,8 +3850,7 @@
       <field name="name">Charges fiscales sur congés à payer </field>
       <field name="code">4482</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_448"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4422,8 +3859,7 @@
       <field name="name">Charges à payer</field>
       <field name="code">4486</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_448"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4432,8 +3868,7 @@
       <field name="name">Produits à recevoir</field>
       <field name="code">4487</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_asset"/>
       <field name="parent_id" ref="pcg_448"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4442,8 +3877,7 @@
       <field name="name">Quotas d'émission à restituer à l'État</field>
       <field name="code">449</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_tax"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_44"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4452,8 +3886,7 @@
       <field name="name">Groupe et associés</field>
       <field name="code">45</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
@@ -4461,8 +3894,7 @@
       <field name="name">Groupe</field>
       <field name="code">451</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_45"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4471,9 +3903,8 @@
       <field name="name">Associés - Comptes courants</field>
       <field name="code">455</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Pour frais avancés personnellement</field>
-
       <field name="parent_id" ref="pcg_45"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4482,8 +3913,7 @@
       <field name="name">Principal</field>
       <field name="code">4551</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_455"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4492,8 +3922,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">4558</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_455"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4502,8 +3931,7 @@
       <field name="name">Associés - Opérations sur le capital</field>
       <field name="code">456</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_45"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4512,8 +3940,7 @@
       <field name="name">Associés - Comptes d'apport en société</field>
       <field name="code">4561</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4522,8 +3949,7 @@
       <field name="name">Apports en nature</field>
       <field name="code">45611</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_4561"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4532,8 +3958,7 @@
       <field name="name">Apports en numéraire</field>
       <field name="code">45615</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_4561"/>
       <field name="reconcile" eval="True"/>
    </record>
@@ -4542,8 +3967,7 @@
       <field name="name">Apporteurs - Capital appelé, non versé</field>
       <field name="code">4562</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4552,8 +3976,7 @@
       <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
       <field name="code">45621</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_4562"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4562,8 +3985,7 @@
       <field name="name">Associés - Capital appelé, non versé</field>
       <field name="code">45625</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_4562"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4572,8 +3994,7 @@
       <field name="name">Associés - Versements reçus sur augmentation de capital</field>
       <field name="code">4563</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4582,8 +4003,7 @@
       <field name="name">Associés - Versements anticipés</field>
       <field name="code">4564</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4592,8 +4012,7 @@
       <field name="name">Actionnaires défaillants</field>
       <field name="code">4566</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4602,8 +4021,7 @@
       <field name="name">Associés - Capital à rembourser</field>
       <field name="code">4567</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_456"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4612,8 +4030,7 @@
       <field name="name">Associés - Dividendes à payer</field>
       <field name="code">457</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_45"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4622,8 +4039,7 @@
       <field name="name">Associés - Opérations faites en commun et en GIE</field>
       <field name="code">458</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_45"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4632,8 +4048,7 @@
       <field name="name">Opérations courantes</field>
       <field name="code">4581</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4642,8 +4057,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">4588</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_458"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4652,8 +4066,7 @@
       <field name="name">Débiteurs divers et créditeurs divers</field>
       <field name="code">46</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
@@ -4661,8 +4074,7 @@
       <field name="name">Créances sur cessions d'immobilisations</field>
       <field name="code">462</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_46"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4671,8 +4083,7 @@
       <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
       <field name="code">464</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_46"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4681,8 +4092,7 @@
       <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
       <field name="code">465</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_46"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4690,9 +4100,8 @@
     <record id="pcg_467" model="account.account.template">
       <field name="name">Autres comptes débiteurs ou créditeurs</field>
       <field name="code">467</field>
-      <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="type">other</field>
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_46"/>
     </record>
 
@@ -4700,8 +4109,7 @@
       <field name="name">Divers - Charges à payer et produits à recevoir</field>
       <field name="code">468</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_46"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4710,8 +4118,7 @@
       <field name="name">Charges à payer</field>
       <field name="code">4686</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_468"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4720,8 +4127,7 @@
       <field name="name">Produits à recevoir</field>
       <field name="code">4687</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_468"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4730,8 +4136,7 @@
       <field name="name">Comptes transitoires ou d'attente</field>
       <field name="code">47</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
@@ -4739,8 +4144,7 @@
       <field name="name">Comptes d'attente 1</field>
       <field name="code">471</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_47"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4749,8 +4153,7 @@
       <field name="name">Comptes d'attente 2</field>
       <field name="code">472</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_47"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4759,8 +4162,7 @@
       <field name="name">Comptes d'attente 3</field>
       <field name="code">473</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_47"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4769,8 +4171,7 @@
       <field name="name">Comptes d'attente 4</field>
       <field name="code">474</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_47"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4779,8 +4180,7 @@
       <field name="name">Comptes d'attente 5</field>
       <field name="code">475</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_47"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4789,8 +4189,7 @@
       <field name="name">Différences de conversion - ACTIF</field>
       <field name="code">476</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_47"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4799,8 +4198,7 @@
       <field name="name">Diminution des créances</field>
       <field name="code">4761</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_476"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4809,8 +4207,7 @@
       <field name="name">Augmentation des dettes</field>
       <field name="code">4762</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_476"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4819,8 +4216,7 @@
       <field name="name">Différences compensées par couverture de change</field>
       <field name="code">4768</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_476"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4829,8 +4225,7 @@
       <field name="name">Différences de conversion - PASSIF</field>
       <field name="code">477</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_47"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4839,8 +4234,7 @@
       <field name="name">Augmentation des créances</field>
       <field name="code">4771</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_477"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4849,8 +4243,7 @@
       <field name="name">Diminution des dettes</field>
       <field name="code">4772</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_477"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4859,8 +4252,7 @@
       <field name="name">Différences compensées par couverture de change</field>
       <field name="code">4778</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_477"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4868,9 +4260,8 @@
     <record id="pcg_478" model="account.account.template">
       <field name="name">Autres comptes transitoires</field>
       <field name="code">478</field>
-      <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="type">other</field>
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_47"/>
     </record>
 
@@ -4878,8 +4269,7 @@
       <field name="name">Comptes de régularisation</field>
       <field name="code">48</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
@@ -4887,8 +4277,7 @@
       <field name="name">Charges à répartir sur plusieurs exercices </field>
       <field name="code">481</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_48"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4897,8 +4286,7 @@
       <field name="name">Frais d'émission des emprunts</field>
       <field name="code">4816</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_481"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4907,8 +4295,7 @@
       <field name="name">Charges constatées d'avance</field>
       <field name="code">486</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_48"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4917,8 +4304,7 @@
       <field name="name">Produits constatés d'avance</field>
       <field name="code">487</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_48"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4927,8 +4313,7 @@
       <field name="name">Comptes de répartition périodique des charges et des produits</field>
       <field name="code">488</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_48"/>
     </record>
 
@@ -4936,8 +4321,7 @@
       <field name="name">Charges</field>
       <field name="code">4886</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_488"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4946,8 +4330,7 @@
       <field name="name">Produits</field>
       <field name="code">4887</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_488"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4956,8 +4339,7 @@
       <field name="name">Quotas d'émission alloués par l'État</field>
       <field name="code">489</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_48"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4966,8 +4348,7 @@
       <field name="name">Dépréciations des comptes de tiers</field>
       <field name="code">49</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_4"/>
     </record>
 
@@ -4975,8 +4356,7 @@
       <field name="name">Dépréciation des comptes de clients</field>
       <field name="code">491</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_49"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4985,8 +4365,7 @@
       <field name="name">Dépréciation des comptes du groupe et des associés</field>
       <field name="code">495</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_49"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -4995,8 +4374,7 @@
       <field name="name">Comptes du groupe</field>
       <field name="code">4951</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_495"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5005,8 +4383,7 @@
       <field name="name">Comptes courants des associés</field>
       <field name="code">4955</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_495"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5015,8 +4392,7 @@
       <field name="name">Opérations faites en commun et en GIE</field>
       <field name="code">4958</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_dettes"/>
-
+      <field name="user_type" ref="account.data_account_type_liability"/>
       <field name="parent_id" ref="pcg_495"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5025,8 +4401,7 @@
       <field name="name">Dépréciations des comptes de débiteurs divers</field>
       <field name="code">496</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_49"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5035,8 +4410,7 @@
       <field name="name">Créances sur cessions d'immobilisations</field>
       <field name="code">4962</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_496"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5045,8 +4419,7 @@
       <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
       <field name="code">4965</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_496"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5055,8 +4428,7 @@
       <field name="name">Autres comptes débiteurs</field>
       <field name="code">4967</field>
       <field name="type">receivable</field>
-      <field name="user_type" ref="account_type_receivable"/>
-
+      <field name="user_type" ref="account.data_account_type_receivable"/>
       <field name="parent_id" ref="pcg_496"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5065,8 +4437,7 @@
       <field name="name">Comptes financiers</field>
       <field name="code">Classe 5</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classes_1_a_5"/>
     </record>
 
@@ -5074,8 +4445,7 @@
       <field name="name">Valeurs mobilières de placement</field>
       <field name="code">50</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_5"/>
     </record>
 
@@ -5083,8 +4453,7 @@
       <field name="name">Parts dans entreprises liées</field>
       <field name="code">501</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5092,8 +4461,7 @@
       <field name="name">Actions propres</field>
       <field name="code">502</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5101,8 +4469,7 @@
       <field name="name">Actions</field>
       <field name="code">503</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5110,8 +4477,7 @@
       <field name="name">Titres cotés</field>
       <field name="code">5031</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_503"/>
     </record>
 
@@ -5119,8 +4485,7 @@
       <field name="name">Titres non cotés</field>
       <field name="code">5035</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_503"/>
     </record>
 
@@ -5128,8 +4493,7 @@
       <field name="name">Autres titres conférant un droit de propriété</field>
       <field name="code">504</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5137,8 +4501,7 @@
       <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
       <field name="code">505</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5146,8 +4509,7 @@
       <field name="name">Obligations</field>
       <field name="code">506</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5155,8 +4517,7 @@
       <field name="name">Titres cotés</field>
       <field name="code">5061</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_506"/>
     </record>
 
@@ -5164,8 +4525,7 @@
       <field name="name">Titres non cotés</field>
       <field name="code">5065</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_506"/>
     </record>
 
@@ -5173,8 +4533,7 @@
       <field name="name">Bons du Trésor et bons de caisse à court terme</field>
       <field name="code">507</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5182,8 +4541,7 @@
       <field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
       <field name="code">508</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5191,8 +4549,7 @@
       <field name="name">Autres valeurs mobilières</field>
       <field name="code">5081</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_508"/>
     </record>
 
@@ -5200,8 +4557,7 @@
       <field name="name">Bons de souscription</field>
       <field name="code">5082</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_508"/>
     </record>
 
@@ -5209,8 +4565,7 @@
       <field name="name">Intérêts courus sur obligations, bons et valeurs assimilées</field>
       <field name="code">5088</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_508"/>
     </record>
 
@@ -5218,8 +4573,7 @@
       <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
       <field name="code">509</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_50"/>
     </record>
 
@@ -5227,8 +4581,7 @@
       <field name="name">Banques établissements financiers et assimilés</field>
       <field name="code">51</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_5"/>
     </record>
 
@@ -5236,8 +4589,7 @@
       <field name="name">Valeurs à l'encaissement</field>
       <field name="code">511</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5245,8 +4597,7 @@
       <field name="name">Coupons échus à l'encaissement</field>
       <field name="code">5111</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_511"/>
     </record>
 
@@ -5254,8 +4605,7 @@
       <field name="name">Chèques à encaisser</field>
       <field name="code">5112</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_511"/>
     </record>
 
@@ -5263,8 +4613,7 @@
       <field name="name">Effets à l'encaissement</field>
       <field name="code">5113</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_511"/>
     </record>
 
@@ -5272,8 +4621,7 @@
       <field name="name">Effets à l'escompte</field>
       <field name="code">5114</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_511"/>
     </record>
 
@@ -5281,9 +4629,8 @@
       <field name="name">Banques</field>
       <field name="code">512</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Créer 1 compte par compte bancaire</field>
-
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5292,8 +4639,7 @@
       <field name="name">Comptes en monnaie nationale</field>
       <field name="code">5121</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="fr_pcg_cash"/>
     </record>
 
@@ -5302,8 +4648,7 @@
       <field name="name">Comptes en devises</field>
       <field name="code">5124</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="fr_pcg_cash"/>
     </record>
 
@@ -5311,7 +4656,7 @@
       <field name="name">Chèques postaux</field>
       <field name="code">514</field>
       <field name="type">other</field>
-          <field name="user_type" ref="account_type_cash"/>
+          <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5319,8 +4664,7 @@
       <field name="name">Caisses du Trésor et des établissements publics</field>
       <field name="code">515</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5328,8 +4672,7 @@
       <field name="name">Sociétés de bourse</field>
       <field name="code">516</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5337,8 +4680,7 @@
       <field name="name">Autres organismes financiers</field>
       <field name="code">517</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5346,8 +4688,7 @@
       <field name="name">Intérêts courus</field>
       <field name="code">518</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5355,8 +4696,7 @@
       <field name="name">Intérêts courus à payer</field>
       <field name="code">5181</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_518"/>
     </record>
 
@@ -5364,8 +4704,7 @@
       <field name="name">Intérêts courus à recevoir</field>
       <field name="code">5188</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_518"/>
     </record>
 
@@ -5373,8 +4712,7 @@
       <field name="name">Concours bancaires courants</field>
       <field name="code">519</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_51"/>
     </record>
 
@@ -5382,8 +4720,7 @@
       <field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
       <field name="code">5191</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_519"/>
     </record>
 
@@ -5391,8 +4728,7 @@
       <field name="name">Mobilisation de créances nées à l'étranger</field>
       <field name="code">5193</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_519"/>
     </record>
 
@@ -5400,8 +4736,7 @@
       <field name="name">Intérêts courus sur concours bancaires courants</field>
       <field name="code">5198</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_519"/>
     </record>
 
@@ -5409,8 +4744,7 @@
       <field name="name">Instruments de trésorerie</field>
       <field name="code">52</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_5"/>
     </record>
 
@@ -5418,8 +4752,7 @@
       <field name="name">Caisse</field>
       <field name="code">53</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_5"/>
     </record>
 
@@ -5427,8 +4760,7 @@
       <field name="name">Caisse siège social</field>
       <field name="code">531</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_53"/>
     </record>
 
@@ -5436,8 +4768,7 @@
       <field name="name">Caisse en monnaie nationale</field>
       <field name="code">5311</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_531"/>
     </record>
 
@@ -5445,8 +4776,7 @@
       <field name="name">Caisse en devises</field>
       <field name="code">5314</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_531"/>
     </record>
 
@@ -5454,8 +4784,7 @@
       <field name="name">Caisse succursale (ou usine) A</field>
       <field name="code">532</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_53"/>
     </record>
 
@@ -5463,8 +4792,7 @@
       <field name="name">Caisse succursale (ou usine) B</field>
       <field name="code">533</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_53"/>
     </record>
 
@@ -5472,8 +4800,7 @@
       <field name="name">Régies d'avances et accréditifs</field>
       <field name="code">54</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_5"/>
     </record>
 
@@ -5481,8 +4808,7 @@
       <field name="name">Virements internes</field>
       <field name="code">58</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_5"/>
       <field name="reconcile" eval="True"/>
     </record>
@@ -5491,8 +4817,7 @@
       <field name="name">Provisions pour dépréciation des comptes financiers</field>
       <field name="code">59</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_5"/>
     </record>
 
@@ -5500,8 +4825,7 @@
       <field name="name">Provisions pour dépréciation des valeurs mobilières de placement</field>
       <field name="code">590</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_59"/>
     </record>
 
@@ -5509,8 +4833,7 @@
       <field name="name">Actions</field>
       <field name="code">5903</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_590"/>
     </record>
 
@@ -5518,8 +4841,7 @@
       <field name="name">Autres titres conférant un droit de propriété </field>
       <field name="code">5904</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_590"/>
     </record>
 
@@ -5527,8 +4849,7 @@
       <field name="name">Obligations</field>
       <field name="code">5906</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_590"/>
     </record>
 
@@ -5536,8 +4857,7 @@
       <field name="name">Autres valeurs mobilières de placement et créances assimilées (provisions)</field>
       <field name="code">5908</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_cash"/>
-
+      <field name="user_type" ref="account.data_account_type_cash"/>
       <field name="parent_id" ref="pcg_590"/>
     </record>
 
@@ -5545,8 +4865,7 @@
       <field name="name">Comptes de gestion</field>
       <field name="code">Classes 6 et 7</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_0"/>
     </record>
 
@@ -5554,8 +4873,7 @@
       <field name="name">Comptes de charges</field>
       <field name="code">Classe 6</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classes_6_et_7"/>
     </record>
 
@@ -5563,8 +4881,7 @@
       <field name="name">Achats(sauf 603)</field>
       <field name="code">60</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -5572,9 +4889,8 @@
       <field name="name">Achats stockés - Matières premières (et fournitures)</field>
       <field name="code">601</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Destinés à la production ou revente</field>
-
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5582,8 +4898,7 @@
       <field name="name">Matières (ou groupe) A</field>
       <field name="code">6011</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_601"/>
     </record>
 
@@ -5591,8 +4906,7 @@
       <field name="name">Matières (ou groupe) B</field>
       <field name="code">6012</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_601"/>
     </record>
 
@@ -5600,8 +4914,7 @@
       <field name="name">Fournitures A, B, C, ..</field>
       <field name="code">6017</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_601"/>
     </record>
 
@@ -5609,9 +4922,8 @@
       <field name="name">Achats stockés - Autres approvisionnements</field>
       <field name="code">602</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Destinés à la production ou revente</field>
-
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5619,8 +4931,7 @@
       <field name="name">Matières consommables</field>
       <field name="code">6021</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_602"/>
     </record>
 
@@ -5628,8 +4939,7 @@
       <field name="name">Matières (ou groupe) C</field>
       <field name="code">60211</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6021"/>
     </record>
 
@@ -5637,8 +4947,7 @@
       <field name="name">Matières (ou groupe) D</field>
       <field name="code">60212</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6021"/>
     </record>
 
@@ -5646,8 +4955,7 @@
       <field name="name">Fournitures consommables</field>
       <field name="code">6022</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_602"/>
     </record>
 
@@ -5655,8 +4963,7 @@
       <field name="name">Combustibles</field>
       <field name="code">60221</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6022"/>
     </record>
 
@@ -5664,8 +4971,7 @@
       <field name="name">Produits d'entretien</field>
       <field name="code">60222</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6022"/>
     </record>
 
@@ -5673,8 +4979,7 @@
       <field name="name">Fournitures d'atelier et d'usine</field>
       <field name="code">60223</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6022"/>
     </record>
 
@@ -5682,8 +4987,7 @@
       <field name="name">Fournitures de magasin</field>
       <field name="code">60224</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6022"/>
     </record>
 
@@ -5691,8 +4995,7 @@
       <field name="name">Fournitures de bureau</field>
       <field name="code">60225</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6022"/>
     </record>
 
@@ -5700,8 +5003,7 @@
       <field name="name">Emballages</field>
       <field name="code">6026</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_602"/>
     </record>
 
@@ -5709,8 +5011,7 @@
       <field name="name">Emballages perdus</field>
       <field name="code">60261</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6026"/>
     </record>
 
@@ -5718,8 +5019,7 @@
       <field name="name">Emballages récupérables non identifiables</field>
       <field name="code">60265</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6026"/>
     </record>
 
@@ -5727,8 +5027,7 @@
       <field name="name">Emballages à usage mixte</field>
       <field name="code">60267</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6026"/>
     </record>
 
@@ -5737,9 +5036,8 @@
       <field name="name">Variation des stocks (approvisionnements et marchandises)</field>
       <field name="code">603</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Utilisé lors des inventaires</field>
-
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5748,8 +5046,7 @@
       <field name="name">Variation des stocks de matières premières (et fournitures)</field>
       <field name="code">6031</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_603"/>
     </record>
 
@@ -5757,8 +5054,7 @@
       <field name="name">Variation des stocks des autres approvisionnements</field>
       <field name="code">6032</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_603"/>
     </record>
 
@@ -5766,8 +5062,7 @@
       <field name="name">Variation des stocks de marchandises</field>
       <field name="code">6037</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_603"/>
     </record>
 
@@ -5776,8 +5071,7 @@
       <field name="name">Achats d'études et prestations de services</field>
       <field name="code">604</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5785,8 +5079,7 @@
       <field name="name">Achats de matériel équipements et travaux</field>
       <field name="code">605</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5794,9 +5087,8 @@
       <field name="name">Achats non stockés de matières et fournitures</field>
       <field name="code">606</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Pour l'usage interne à l'entreprise</field>
-
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5804,8 +5096,7 @@
       <field name="name">Fournitures non stockables (eau, énergie...) </field>
       <field name="code">6061</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_606"/>
     </record>
 
@@ -5813,8 +5104,7 @@
       <field name="name">Fournitures d'entretien et de petit équipement</field>
       <field name="code">6063</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_606"/>
     </record>
 
@@ -5822,8 +5112,7 @@
       <field name="name">Fournitures administratives</field>
       <field name="code">6064</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_606"/>
     </record>
 
@@ -5831,8 +5120,7 @@
       <field name="name">Autres matières et fournitures</field>
       <field name="code">6068</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_606"/>
     </record>
 
@@ -5840,9 +5128,8 @@
       <field name="name">Achats de marchandises</field>
       <field name="code">607</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-      <field name="note">Biens revendus tels quels (707) soit une marge</field>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
+      <field name="note">Biens revendus tels quels (707)</field>
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5850,9 +5137,8 @@
       <field name="name">Marchandise (ou groupe) A</field>
       <field name="code">6071</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="note">Pour achats France</field>
-
       <field name="parent_id" ref="fr_pcg_expense"/>
     </record>
 
@@ -5860,9 +5146,8 @@
       <field name="name">Marchandise (ou groupe) B</field>
       <field name="code">6072</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="note">Pour déclaration TVA intracommunautaire</field>
-
       <field name="parent_id" ref="fr_pcg_expense"/>
     </record>
 
@@ -5870,8 +5155,7 @@
       <field name="name">Frais accessoires incorporés aux achats</field>
       <field name="code">608</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5879,8 +5163,7 @@
       <field name="name">Rabais, remises et ristournes obtenus sur achats</field>
       <field name="code">609</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_60"/>
     </record>
 
@@ -5888,8 +5171,7 @@
       <field name="name">- de matières premières (et fournitures)</field>
       <field name="code">6091</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_609"/>
     </record>
 
@@ -5897,8 +5179,7 @@
       <field name="name">- d'autres approvisionnements stockés</field>
       <field name="code">6092</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_609"/>
     </record>
 
@@ -5906,8 +5187,7 @@
       <field name="name">- d'études et prestations de services</field>
       <field name="code">6094</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_609"/>
     </record>
 
@@ -5915,8 +5195,7 @@
       <field name="name">- de matériel, équipements et travaux</field>
       <field name="code">6095</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_609"/>
     </record>
 
@@ -5924,8 +5203,7 @@
       <field name="name">- d'approvisionnements non stockés</field>
       <field name="code">6096</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_609"/>
     </record>
 
@@ -5933,8 +5211,7 @@
       <field name="name">- de marchandises</field>
       <field name="code">6097</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_609"/>
     </record>
 
@@ -5942,8 +5219,7 @@
       <field name="name">Rabais, remises et ristournes non affectés</field>
       <field name="code">6098</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_609"/>
     </record>
 
@@ -5951,8 +5227,7 @@
       <field name="name">Services extérieurs</field>
       <field name="code">61</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -5960,8 +5235,7 @@
       <field name="name">Sous-traitance générale</field>
       <field name="code">611</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -5969,8 +5243,7 @@
       <field name="name">Redevances de crédit-bail</field>
       <field name="code">612</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -5978,8 +5251,7 @@
       <field name="name">Crédit-bail mobilier</field>
       <field name="code">6122</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_612"/>
     </record>
 
@@ -5987,8 +5259,7 @@
       <field name="name">Crédit-bail immobilier</field>
       <field name="code">6125</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_612"/>
     </record>
 
@@ -5996,8 +5267,7 @@
       <field name="name">Locations</field>
       <field name="code">613</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -6005,8 +5275,7 @@
       <field name="name">Locations immobilières</field>
       <field name="code">6132</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_613"/>
     </record>
 
@@ -6014,8 +5283,7 @@
       <field name="name">Locations mobilières</field>
       <field name="code">6135</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_613"/>
     </record>
 
@@ -6023,8 +5291,7 @@
       <field name="name">Malis sur emballages</field>
       <field name="code">6136</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_613"/>
     </record>
 
@@ -6032,8 +5299,7 @@
       <field name="name">Charges locatives et de copropriété</field>
       <field name="code">614</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -6041,8 +5307,7 @@
       <field name="name">Entretien et réparations</field>
       <field name="code">615</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -6050,8 +5315,7 @@
       <field name="name">- sur biens immobiliers</field>
       <field name="code">6152</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_615"/>
     </record>
 
@@ -6059,8 +5323,7 @@
       <field name="name">- sur biens mobiliers</field>
       <field name="code">6155</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_615"/>
     </record>
 
@@ -6068,8 +5331,7 @@
       <field name="name">Maintenance</field>
       <field name="code">6156</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_615"/>
     </record>
 
@@ -6077,8 +5339,7 @@
       <field name="name">Primes d'assurance</field>
       <field name="code">616</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -6086,8 +5347,7 @@
       <field name="name">Multirisques</field>
       <field name="code">6161</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_616"/>
     </record>
 
@@ -6095,8 +5355,7 @@
       <field name="name">Assurance obligatoire dommage construction </field>
       <field name="code">6162</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_616"/>
     </record>
 
@@ -6104,8 +5363,7 @@
       <field name="name">Assurance transport</field>
       <field name="code">6163</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_616"/>
     </record>
 
@@ -6113,8 +5371,7 @@
       <field name="name">Assurance transport sur achats</field>
       <field name="code">61636</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6163"/>
     </record>
 
@@ -6122,8 +5379,7 @@
       <field name="name">Assurance transportsur ventes</field>
       <field name="code">61637</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6163"/>
     </record>
 
@@ -6131,8 +5387,7 @@
       <field name="name">Assurance transport sur autres biens</field>
       <field name="code">61638</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6163"/>
     </record>
 
@@ -6140,8 +5395,7 @@
       <field name="name">Risques d'exploitation</field>
       <field name="code">6164</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_616"/>
     </record>
 
@@ -6149,8 +5403,7 @@
       <field name="name">Insolvabilité clients</field>
       <field name="code">6165</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_616"/>
     </record>
 
@@ -6158,8 +5411,7 @@
       <field name="name">Études et recherches</field>
       <field name="code">617</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -6167,8 +5419,7 @@
       <field name="name">Divers</field>
       <field name="code">618</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -6176,8 +5427,7 @@
       <field name="name">Documentation générale</field>
       <field name="code">6181</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_618"/>
     </record>
 
@@ -6185,8 +5435,7 @@
       <field name="name">Documentation technique</field>
       <field name="code">6183</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_618"/>
     </record>
 
@@ -6194,8 +5443,7 @@
       <field name="name">Frais de colloques, séminaires, conférences</field>
       <field name="code">6185</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_618"/>
     </record>
 
@@ -6203,8 +5451,7 @@
       <field name="name">Rabais, remises et ristournes obtenus sur services extérieurs</field>
       <field name="code">619</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_61"/>
     </record>
 
@@ -6212,8 +5459,7 @@
       <field name="name">Autres services extérieurs</field>
       <field name="code">62</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -6221,8 +5467,7 @@
       <field name="name">Personnel extérieur à l'entreprise</field>
       <field name="code">621</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6230,8 +5475,7 @@
       <field name="name">Personnel intérimaire</field>
       <field name="code">6211</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_621"/>
     </record>
 
@@ -6239,8 +5483,7 @@
       <field name="name">Personnel détaché ou prêté à l'entreprise</field>
       <field name="code">6214</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_621"/>
     </record>
 
@@ -6248,8 +5491,7 @@
       <field name="name">Rémunérations d'intermédiaires et honoraires </field>
       <field name="code">622</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6257,8 +5499,7 @@
       <field name="name">Commissions et courtages sur achats </field>
       <field name="code">6221</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_622"/>
     </record>
 
@@ -6266,8 +5507,7 @@
       <field name="name">Commissions et courtages sur ventes</field>
       <field name="code">6222</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_622"/>
     </record>
 
@@ -6275,8 +5515,7 @@
       <field name="name">Rémunérations des transitaires</field>
       <field name="code">6224</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_622"/>
     </record>
 
@@ -6284,8 +5523,7 @@
       <field name="name">Rémunérations d'affacturage</field>
       <field name="code">6225</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_622"/>
     </record>
 
@@ -6293,8 +5531,7 @@
       <field name="name">Honoraires</field>
       <field name="code">6226</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_622"/>
     </record>
 
@@ -6302,8 +5539,7 @@
       <field name="name">Frais d'actes et de contentieux</field>
       <field name="code">6227</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_622"/>
     </record>
 
@@ -6311,8 +5547,7 @@
       <field name="name">Divers</field>
       <field name="code">6228</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_622"/>
     </record>
 
@@ -6320,9 +5555,8 @@
       <field name="name">Publicité, publications, relations publiques</field>
       <field name="code">623</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Dont annonces légales, greffe, cartes visites</field>
-
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6330,8 +5564,7 @@
       <field name="name">Annonces et insertions</field>
       <field name="code">6231</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6339,8 +5572,7 @@
       <field name="name">Échantillons</field>
       <field name="code">6232</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6348,8 +5580,7 @@
       <field name="name">Foires et expositions</field>
       <field name="code">6233</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6357,9 +5588,8 @@
       <field name="name">Cadeaux à la clientèle</field>
       <field name="code">6234</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="note">Attention déclaration DAS fin d'année</field>
-
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6367,8 +5597,7 @@
       <field name="name">Primes</field>
       <field name="code">6235</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6376,8 +5605,7 @@
       <field name="name">Catalogues et imprimés</field>
       <field name="code">6236</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6385,8 +5613,7 @@
       <field name="name">Publications</field>
       <field name="code">6237</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6394,8 +5621,7 @@
       <field name="name">Divers (pourboires, dons courants...)</field>
       <field name="code">6238</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_623"/>
     </record>
 
@@ -6403,8 +5629,7 @@
       <field name="name">Transports de biens et transports collectifs du personnel</field>
       <field name="code">624</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6412,8 +5637,7 @@
       <field name="name">Transports sur achats</field>
       <field name="code">6241</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_624"/>
     </record>
 
@@ -6421,8 +5645,7 @@
       <field name="name">Transports sur ventes</field>
       <field name="code">6242</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_624"/>
     </record>
 
@@ -6430,8 +5653,7 @@
       <field name="name">Transports entre établissements ou chantiers</field>
       <field name="code">6243</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_624"/>
     </record>
 
@@ -6439,8 +5661,7 @@
       <field name="name">Transports administratifs</field>
       <field name="code">6244</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_624"/>
     </record>
 
@@ -6448,8 +5669,7 @@
       <field name="name">Transports collectifs du personnel</field>
       <field name="code">6247</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_624"/>
     </record>
 
@@ -6457,8 +5677,7 @@
       <field name="name">Divers</field>
       <field name="code">6248</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_624"/>
     </record>
 
@@ -6466,8 +5685,7 @@
       <field name="name">Déplacements missions et réceptions</field>
       <field name="code">625</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6475,8 +5693,7 @@
       <field name="name">Voyages et déplacements</field>
       <field name="code">6251</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_625"/>
     </record>
 
@@ -6484,8 +5701,7 @@
       <field name="name">Frais de déménagement</field>
       <field name="code">6255</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_625"/>
     </record>
 
@@ -6493,8 +5709,7 @@
       <field name="name">Missions</field>
       <field name="code">6256</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_625"/>
     </record>
 
@@ -6502,8 +5717,7 @@
       <field name="name">Réceptions</field>
       <field name="code">6257</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_625"/>
     </record>
 
@@ -6511,8 +5725,7 @@
       <field name="name">Frais postaux et frais de télécommunications</field>
       <field name="code">626</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6520,9 +5733,8 @@
       <field name="name">Services bancaires et assimilés</field>
       <field name="code">627</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Frais de tenue de compte, etc</field>
-
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6530,8 +5742,7 @@
       <field name="name">Frais sur titres (achat, vente, garde)</field>
       <field name="code">6271</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_627"/>
     </record>
 
@@ -6539,8 +5750,7 @@
       <field name="name">Commissions et frais sur émission d'emprunts</field>
       <field name="code">6272</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_627"/>
     </record>
 
@@ -6548,8 +5758,7 @@
       <field name="name">Frais sur effets</field>
       <field name="code">6275</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_627"/>
     </record>
 
@@ -6557,8 +5766,7 @@
       <field name="name">Location de coffres</field>
       <field name="code">6276</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_627"/>
     </record>
 
@@ -6566,8 +5774,7 @@
       <field name="name">Autres frais et commissions sur prestations de services</field>
       <field name="code">6278</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_627"/>
     </record>
 
@@ -6575,8 +5782,7 @@
       <field name="name">Divers</field>
       <field name="code">628</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6584,9 +5790,7 @@
       <field name="name">Concours divers (cotisations...)</field>
       <field name="code">6281</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-      <field name="note">Dont sites internet (hébergement, nom domaine...)</field>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_628"/>
     </record>
 
@@ -6594,8 +5798,7 @@
       <field name="name">Frais de recrutement de personnel</field>
       <field name="code">6284</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_628"/>
     </record>
 
@@ -6603,8 +5806,7 @@
       <field name="name">Rabais, remises et ristournes obtenus sur autres services extérieurs</field>
       <field name="code">629</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_62"/>
     </record>
 
@@ -6612,8 +5814,7 @@
       <field name="name">Impôts, taxes et versements assimilés</field>
       <field name="code">63</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -6621,8 +5822,7 @@
       <field name="name">Impôts, taxes et versements assimilés sur rémunérations (administration des impôts) </field>
       <field name="code">631</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_63"/>
     </record>
 
@@ -6630,8 +5830,7 @@
       <field name="name">Taxe sur les salaires</field>
       <field name="code">6311</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_631"/>
     </record>
 
@@ -6639,8 +5838,7 @@
       <field name="name">Taxe d'apprentissage</field>
       <field name="code">6312</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_631"/>
     </record>
 
@@ -6648,8 +5846,7 @@
       <field name="name">Participation des employeurs à la formation professionnelle continue</field>
       <field name="code">6313</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_631"/>
     </record>
 
@@ -6657,8 +5854,7 @@
       <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
       <field name="code">6314</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_631"/>
     </record>
 
@@ -6666,8 +5862,7 @@
       <field name="name">Autres</field>
       <field name="code">6318</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_631"/>
     </record>
 
@@ -6675,8 +5870,7 @@
       <field name="name">Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</field>
       <field name="code">633</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_63"/>
     </record>
 
@@ -6684,8 +5878,7 @@
       <field name="name">Versement de transport</field>
       <field name="code">6331</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_633"/>
     </record>
 
@@ -6693,8 +5886,7 @@
       <field name="name">Allocation logement</field>
       <field name="code">6332</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_633"/>
     </record>
 
@@ -6702,8 +5894,7 @@
       <field name="name">Participation des employeurs à la formation professionnelle continue</field>
       <field name="code">6333</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_633"/>
     </record>
 
@@ -6711,8 +5902,7 @@
       <field name="name">Participation des employeurs à l'effort de construction</field>
       <field name="code">6334</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_633"/>
     </record>
 
@@ -6720,8 +5910,7 @@
       <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
       <field name="code">6335</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_633"/>
     </record>
 
@@ -6729,8 +5918,7 @@
       <field name="name">Autres</field>
       <field name="code">6338</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_633"/>
     </record>
 
@@ -6738,8 +5926,7 @@
       <field name="name">Autres impôts, taxes et versements assimilés (administration des impôts)</field>
       <field name="code">635</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_63"/>
     </record>
 
@@ -6747,8 +5934,7 @@
       <field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
       <field name="code">6351</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_635"/>
     </record>
 
@@ -6756,8 +5942,7 @@
       <field name="name">Taxe professionnelle</field>
       <field name="code">63511</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6351"/>
     </record>
 
@@ -6765,8 +5950,7 @@
       <field name="name">Taxes foncières</field>
       <field name="code">63512</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6351"/>
     </record>
 
@@ -6774,8 +5958,7 @@
       <field name="name">Autres impôts locaux</field>
       <field name="code">63513</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6351"/>
     </record>
 
@@ -6783,8 +5966,7 @@
       <field name="name">Taxe sur les véhicules des sociétés</field>
       <field name="code">63514</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6351"/>
     </record>
 
@@ -6792,8 +5974,7 @@
       <field name="name">Taxes sur le chiffre d'affaires non récupérables </field>
       <field name="code">6352</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_635"/>
     </record>
 
@@ -6801,8 +5982,7 @@
       <field name="name">Impôts indirects</field>
       <field name="code">6353</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_635"/>
     </record>
 
@@ -6810,8 +5990,7 @@
       <field name="name">Droits d'enregistrement et de timbre</field>
       <field name="code">6354</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_635"/>
     </record>
 
@@ -6819,8 +5998,7 @@
       <field name="name">Droits de mutation</field>
       <field name="code">63541</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6354"/>
     </record>
 
@@ -6828,8 +6006,7 @@
       <field name="name">Autres droits</field>
       <field name="code">6358</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_635"/>
     </record>
 
@@ -6837,8 +6014,7 @@
       <field name="name">Autres impôts, taxes et versements assimilés (autres organismes)</field>
       <field name="code">637</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_63"/>
     </record>
 
@@ -6846,8 +6022,7 @@
       <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
       <field name="code">6371</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_637"/>
     </record>
 
@@ -6855,8 +6030,7 @@
       <field name="name">Taxes perçues par les organismes publics internationaux</field>
       <field name="code">6372</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_637"/>
     </record>
 
@@ -6864,8 +6038,7 @@
       <field name="name">Impôts et taxes exigibles à l'étranger</field>
       <field name="code">6374</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_637"/>
     </record>
 
@@ -6873,8 +6046,7 @@
       <field name="name">Taxes diverses</field>
       <field name="code">6378</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_637"/>
     </record>
 
@@ -6882,8 +6054,7 @@
       <field name="name">Charges de personnel</field>
       <field name="code">64</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -6891,8 +6062,7 @@
       <field name="name">Rémunérations du personnel</field>
       <field name="code">641</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_64"/>
     </record>
 
@@ -6900,8 +6070,7 @@
       <field name="name">Salaires et appointements</field>
       <field name="code">6411</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_641"/>
     </record>
 
@@ -6909,8 +6078,7 @@
       <field name="name">Congés payés</field>
       <field name="code">6412</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_641"/>
     </record>
 
@@ -6918,8 +6086,7 @@
       <field name="name">Primes et gratifications</field>
       <field name="code">6413</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_641"/>
     </record>
 
@@ -6927,8 +6094,7 @@
       <field name="name">Indemnités et avantages divers</field>
       <field name="code">6414</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_641"/>
     </record>
 
@@ -6936,8 +6102,7 @@
       <field name="name">Supplément familial</field>
       <field name="code">6415</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_641"/>
     </record>
 
@@ -6945,8 +6110,7 @@
       <field name="name">Rémunération du travail de l'exploitant</field>
       <field name="code">644</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_64"/>
     </record>
 
@@ -6954,8 +6118,7 @@
       <field name="name">Charges de Sécurité sociale et de prévoyance</field>
       <field name="code">645</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_64"/>
     </record>
 
@@ -6963,8 +6126,7 @@
       <field name="name">Cotisations à l'URSSAF</field>
       <field name="code">6451</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_645"/>
     </record>
 
@@ -6972,8 +6134,7 @@
       <field name="name">Cotisations aux mutuelles</field>
       <field name="code">6452</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_645"/>
     </record>
 
@@ -6981,8 +6142,7 @@
       <field name="name">Cotisations aux caisses de retraites</field>
       <field name="code">6453</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_645"/>
     </record>
 
@@ -6990,8 +6150,7 @@
       <field name="name">Cotisations aux ASSEDIC</field>
       <field name="code">6454</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_645"/>
     </record>
 
@@ -6999,17 +6158,15 @@
       <field name="name">Cotisations aux autres organismes sociaux</field>
       <field name="code">6458</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_645"/>
     </record>
 
     <record id="pcg_646" model="account.account.template">
       <field name="name">Cotisations sociales personnelles de l'exploitant</field>
       <field name="code">646</field>
-      <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="type">other</field>
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_64"/>
     </record>
 
@@ -7017,8 +6174,7 @@
       <field name="name">Autres charges sociales</field>
       <field name="code">647</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_64"/>
     </record>
 
@@ -7026,8 +6182,7 @@
       <field name="name">Prestations directes</field>
       <field name="code">6471</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_647"/>
     </record>
 
@@ -7035,8 +6190,7 @@
       <field name="name">Versements aux comités d'entreprise et d'établissement</field>
       <field name="code">6472</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_647"/>
     </record>
 
@@ -7044,8 +6198,7 @@
       <field name="name">Versements aux comités d'hygiène et de sécurité</field>
       <field name="code">6473</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_647"/>
     </record>
 
@@ -7053,8 +6206,7 @@
       <field name="name">Versements aux autres oeuvres sociales</field>
       <field name="code">6474</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_647"/>
     </record>
 
@@ -7062,8 +6214,7 @@
       <field name="name">Médecine du travail pharmacie</field>
       <field name="code">6475</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_647"/>
     </record>
 
@@ -7071,8 +6222,7 @@
       <field name="name">Autres charges de personnel</field>
       <field name="code">648</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_64"/>
     </record>
 
@@ -7080,8 +6230,7 @@
       <field name="name">Autres charges de gestion courante</field>
       <field name="code">65</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -7089,8 +6238,7 @@
       <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
       <field name="code">651</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_65"/>
     </record>
 
@@ -7098,8 +6246,7 @@
       <field name="name">Redevances pour concessions brevets, licences, marques, procédés, logiciels </field>
       <field name="code">6511</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_651"/>
     </record>
 
@@ -7107,8 +6254,7 @@
       <field name="name">Droits d'auteur et de reproduction</field>
       <field name="code">6516</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_651"/>
     </record>
 
@@ -7116,8 +6262,7 @@
       <field name="name">Autres droits et valeurs similaires</field>
       <field name="code">6518</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_651"/>
     </record>
 
@@ -7125,8 +6270,7 @@
       <field name="name">Jetons de présence</field>
       <field name="code">653</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_65"/>
     </record>
 
@@ -7134,9 +6278,8 @@
       <field name="name">Pertes sur créances irrécouvrables</field>
       <field name="code">654</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Faire et conserver les relances et mises en demeures</field>
-
       <field name="parent_id" ref="pcg_65"/>
     </record>
 
@@ -7144,8 +6287,7 @@
       <field name="name">Créances de l'exercice</field>
       <field name="code">6541</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_654"/>
     </record>
 
@@ -7153,8 +6295,7 @@
       <field name="name">Créances des exercices antérieurs</field>
       <field name="code">6544</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_654"/>
     </record>
 
@@ -7162,8 +6303,7 @@
       <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
       <field name="code">655</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_65"/>
     </record>
 
@@ -7171,8 +6311,7 @@
       <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
       <field name="code">6551</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_655"/>
     </record>
 
@@ -7180,8 +6319,7 @@
       <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
       <field name="code">6555</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_655"/>
     </record>
 
@@ -7189,8 +6327,7 @@
       <field name="name">Charges diverses de gestion courante</field>
       <field name="code">658</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_65"/>
     </record>
 
@@ -7198,9 +6335,8 @@
       <field name="name">Charges financières</field>
       <field name="code">66</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Dont les intérêts d'emprunt</field>
-
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -7208,8 +6344,7 @@
       <field name="name">Charges d'intérêt</field>
       <field name="code">661</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_66"/>
     </record>
 
@@ -7217,8 +6352,7 @@
       <field name="name">Intérêts des emprunts et dettes</field>
       <field name="code">6611</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_661"/>
     </record>
 
@@ -7226,8 +6360,7 @@
       <field name="name">Intérêts des emprunts et dettes assimilées</field>
       <field name="code">66116</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6611"/>
     </record>
 
@@ -7235,8 +6368,7 @@
       <field name="name">Intérêts des dettes rattachées à des participations</field>
       <field name="code">66117</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6611"/>
     </record>
 
@@ -7244,8 +6376,7 @@
       <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
       <field name="code">6615</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_661"/>
     </record>
 
@@ -7253,8 +6384,7 @@
       <field name="name">Intérêts bancaires et sur opérations de financement (escompte, ...)</field>
       <field name="code">6616</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_661"/>
     </record>
 
@@ -7262,8 +6392,7 @@
       <field name="name">Intérêts des obligations cautionnées</field>
       <field name="code">6617</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_661"/>
     </record>
 
@@ -7271,8 +6400,7 @@
       <field name="name">Intérêts des autres dettes</field>
       <field name="code">6618</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_661"/>
     </record>
 
@@ -7280,8 +6408,7 @@
       <field name="name">Intérêts des dettes commerciales</field>
       <field name="code">66181</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6618"/>
     </record>
 
@@ -7289,8 +6416,7 @@
       <field name="name">Intérêts des dettes diverses</field>
       <field name="code">66188</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6618"/>
     </record>
 
@@ -7298,8 +6424,7 @@
       <field name="name">Pertes sur créances liées à des participations</field>
       <field name="code">664</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_66"/>
     </record>
 
@@ -7307,8 +6432,7 @@
       <field name="name">Escomptes accordés</field>
       <field name="code">665</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_66"/>
     </record>
 
@@ -7316,8 +6440,7 @@
       <field name="name">Pertes de change</field>
       <field name="code">666</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_66"/>
     </record>
 
@@ -7325,9 +6448,8 @@
       <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
       <field name="code">667</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="note">(contrepartie 767)</field>
-
       <field name="parent_id" ref="pcg_66"/>
     </record>
 
@@ -7335,8 +6457,7 @@
       <field name="name">Autres charges financières</field>
       <field name="code">668</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_66"/>
     </record>
 
@@ -7344,8 +6465,7 @@
       <field name="name">Charges exceptionnelles</field>
       <field name="code">67</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -7353,8 +6473,7 @@
       <field name="name">Charges exceptionnelles sur opérations de gestion</field>
       <field name="code">671</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_67"/>
     </record>
 
@@ -7362,8 +6481,7 @@
       <field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
       <field name="code">6711</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_671"/>
     </record>
 
@@ -7371,9 +6489,8 @@
       <field name="name">Pénalités, amendes fiscales et pénales </field>
       <field name="code">6712</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="note">PV code de la route non déductibles</field>
-
       <field name="parent_id" ref="pcg_671"/>
     </record>
 
@@ -7381,8 +6498,7 @@
       <field name="name">Dons, libéralités</field>
       <field name="code">6713</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_671"/>
     </record>
 
@@ -7390,8 +6506,7 @@
       <field name="name">Créances devenues irrécouvrables dans l'exercice</field>
       <field name="code">6714</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_671"/>
     </record>
 
@@ -7399,8 +6514,7 @@
       <field name="name">Subventions accordées</field>
       <field name="code">6715</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_671"/>
     </record>
 
@@ -7408,8 +6522,7 @@
       <field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
       <field name="code">6717</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_671"/>
     </record>
 
@@ -7417,8 +6530,7 @@
       <field name="name">Autres charges exceptionnelles sur opération de gestion</field>
       <field name="code">6718</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_671"/>
     </record>
 
@@ -7426,8 +6538,7 @@
       <field name="name">Charges sur exercices antérieurs (en cours d'exercice seulement)</field>
       <field name="code">672</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_67"/>
     </record>
 
@@ -7435,9 +6546,8 @@
       <field name="name">Valeurs comptables des éléments d'actif cédés</field>
       <field name="code">675</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Vente d'immobilisation = (Valeur d'origine - amortissements) (contrepartie 775)</field>
-
       <field name="parent_id" ref="pcg_67"/>
     </record>
 
@@ -7445,8 +6555,7 @@
       <field name="name">Immobilisations incorporelles</field>
       <field name="code">6751</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_675"/>
     </record>
 
@@ -7454,8 +6563,7 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">6752</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_675"/>
     </record>
 
@@ -7463,8 +6571,7 @@
       <field name="name">Immobilisations financières</field>
       <field name="code">6756</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_675"/>
     </record>
 
@@ -7472,8 +6579,7 @@
       <field name="name">Autres éléments d'actif</field>
       <field name="code">6758</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_675"/>
     </record>
 
@@ -7482,8 +6588,7 @@
       <field name="name">Autres charges exceptionnelles</field>
       <field name="code">678</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_67"/>
     </record>
 
@@ -7491,8 +6596,7 @@
       <field name="name">Malis provenant de clauses d'indexation </field>
       <field name="code">6781</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_678"/>
     </record>
 
@@ -7500,8 +6604,7 @@
       <field name="name">Lots</field>
       <field name="code">6782</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_678"/>
     </record>
 
@@ -7509,8 +6612,7 @@
       <field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
       <field name="code">6783</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_678"/>
     </record>
 
@@ -7518,8 +6620,7 @@
       <field name="name">Charges exceptionnelles diverses</field>
       <field name="code">6788</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_678"/>
     </record>
 
@@ -7527,8 +6628,7 @@
       <field name="name">Dotations aux amortissements, dépréciations et provisions</field>
       <field name="code">68</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -7536,8 +6636,7 @@
       <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges d'exploitation</field>
       <field name="code">681</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_68"/>
     </record>
 
@@ -7545,8 +6644,7 @@
       <field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles </field>
       <field name="code">6811</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_681"/>
     </record>
 
@@ -7554,8 +6652,7 @@
       <field name="name">Immobilisations incorporelles</field>
       <field name="code">68111</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6811"/>
     </record>
 
@@ -7563,8 +6660,7 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">68112</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6811"/>
     </record>
 
@@ -7572,8 +6668,7 @@
       <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
       <field name="code">6812</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_681"/>
     </record>
 
@@ -7581,8 +6676,7 @@
       <field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
       <field name="code">6815</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_681"/>
     </record>
 
@@ -7590,8 +6684,7 @@
       <field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
       <field name="code">6816</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_681"/>
     </record>
 
@@ -7599,8 +6692,7 @@
       <field name="name">Immobilisations incorporelles</field>
       <field name="code">68161</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6816"/>
     </record>
 
@@ -7608,8 +6700,7 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">68162</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6816"/>
     </record>
 
@@ -7617,8 +6708,7 @@
       <field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
       <field name="code">6817</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_681"/>
     </record>
 
@@ -7626,8 +6716,7 @@
       <field name="name">Stocks et en-cours</field>
       <field name="code">68173</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6817"/>
     </record>
 
@@ -7635,8 +6724,7 @@
       <field name="name">Créances</field>
       <field name="code">68174</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6817"/>
     </record>
 
@@ -7644,8 +6732,7 @@
       <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges financières</field>
       <field name="code">686</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_68"/>
     </record>
 
@@ -7653,8 +6740,7 @@
       <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
       <field name="code">6861</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_686"/>
     </record>
 
@@ -7662,8 +6748,7 @@
       <field name="name">Dotations aux provisions pour risques et charges financiers</field>
       <field name="code">6865</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_686"/>
     </record>
 
@@ -7671,8 +6756,7 @@
       <field name="name">Dotations aux dépréciation des éléments financiers</field>
       <field name="code">6866</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_686"/>
     </record>
 
@@ -7680,8 +6764,7 @@
       <field name="name">Immobilisations financières</field>
       <field name="code">68662</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6866"/>
     </record>
 
@@ -7689,8 +6772,7 @@
       <field name="name">Valeurs mobilières de placement</field>
       <field name="code">68665</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6866"/>
     </record>
 
@@ -7698,8 +6780,7 @@
       <field name="name">Autres dotations</field>
       <field name="code">6868</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_686"/>
     </record>
 
@@ -7707,8 +6788,7 @@
       <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges exceptionnelles</field>
       <field name="code">687</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_68"/>
     </record>
 
@@ -7716,8 +6796,7 @@
       <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
       <field name="code">6871</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_687"/>
     </record>
 
@@ -7725,8 +6804,7 @@
       <field name="name">Dotations aux provisions réglementées (immobilisations)</field>
       <field name="code">6872</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_687"/>
     </record>
 
@@ -7734,8 +6812,7 @@
       <field name="name">Amortissements dérogatoires</field>
       <field name="code">68725</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_6872"/>
     </record>
 
@@ -7743,8 +6820,7 @@
       <field name="name">Dotations aux provisions réglementées (stocks)</field>
       <field name="code">6873</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_687"/>
     </record>
 
@@ -7752,8 +6828,7 @@
       <field name="name">Dotations aux autres provisions réglementées</field>
       <field name="code">6874</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_687"/>
     </record>
 
@@ -7761,8 +6836,7 @@
       <field name="name">Dotations aux provisions exceptionnelles</field>
       <field name="code">6875</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_687"/>
     </record>
 
@@ -7770,8 +6844,7 @@
       <field name="name">Dotations aux dépréciations exceptionnelles</field>
       <field name="code">6876</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_687"/>
     </record>
 
@@ -7779,8 +6852,7 @@
       <field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
       <field name="code">69</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_6"/>
     </record>
 
@@ -7788,8 +6860,7 @@
       <field name="name">Participation des salariés aux résultats</field>
       <field name="code">691</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_69"/>
     </record>
 
@@ -7797,8 +6868,7 @@
       <field name="name">Impôts sur les bénéfices</field>
       <field name="code">695</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_69"/>
     </record>
 
@@ -7806,8 +6876,7 @@
       <field name="name">Impôts dus en France</field>
       <field name="code">6951</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_695"/>
     </record>
 
@@ -7815,8 +6884,7 @@
       <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
       <field name="code">6952</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_695"/>
     </record>
 
@@ -7824,8 +6892,7 @@
       <field name="name">Impôts dus à l'étranger</field>
       <field name="code">6954</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_695"/>
     </record>
 
@@ -7833,8 +6900,7 @@
       <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
       <field name="code">696</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_69"/>
     </record>
 
@@ -7842,8 +6908,7 @@
       <field name="name">Imposition forfaitaire annuelle des sociétés</field>
       <field name="code">697</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_69"/>
     </record>
 
@@ -7851,8 +6916,7 @@
       <field name="name">Intégration fiscale</field>
       <field name="code">698</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_69"/>
     </record>
 
@@ -7860,8 +6924,7 @@
       <field name="name">Intégration fiscale - Charges</field>
       <field name="code">6981</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_698"/>
     </record>
 
@@ -7869,8 +6932,7 @@
       <field name="name">Intégration fiscale - Produits</field>
       <field name="code">6989</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_698"/>
     </record>
 
@@ -7878,8 +6940,7 @@
       <field name="name">Produits, Reports en arrière des déficits</field>
       <field name="code">699</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_expense"/>
-
+      <field name="user_type" ref="account.data_account_type_expense"/>
       <field name="parent_id" ref="pcg_69"/>
     </record>
 
@@ -7887,8 +6948,7 @@
       <field name="name">Comptes de produits</field>
       <field name="code">Classe 7</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classes_6_et_7"/>
     </record>
 
@@ -7896,8 +6956,7 @@
       <field name="name">Ventes de produits fabriqués - Prestations de service - Marchandises</field>
       <field name="code">70</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -7905,8 +6964,7 @@
       <field name="name">Ventes de produits finis</field>
       <field name="code">701</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -7914,8 +6972,7 @@
       <field name="name">Produits finis (ou groupe) A</field>
       <field name="code">7011</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_701"/>
     </record>
 
@@ -7924,8 +6981,7 @@
       <field name="name">Produits finis (ou groupe) B</field>
       <field name="code">7012</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_701"/>
     </record>
 
@@ -7933,8 +6989,7 @@
       <field name="name">Ventes de produits intermédiaires</field>
       <field name="code">702</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -7942,8 +6997,7 @@
       <field name="name">Ventes de produits résiduels</field>
       <field name="code">703</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -7951,8 +7005,7 @@
       <field name="name">Travaux</field>
       <field name="code">704</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -7960,8 +7013,7 @@
       <field name="name">Travaux de catégorie (ou activité) A</field>
       <field name="code">7041</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_704"/>
     </record>
 
@@ -7969,8 +7021,7 @@
       <field name="name">Travaux de catégorie (ou activité) B</field>
       <field name="code">7042</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_704"/>
     </record>
 
@@ -7978,8 +7029,7 @@
       <field name="name">Études</field>
       <field name="code">705</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -7987,8 +7037,7 @@
       <field name="name">Prestations de services</field>
       <field name="code">706</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -7996,9 +7045,8 @@
       <field name="name">Ventes de marchandises</field>
       <field name="code">707</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">707-607 = marge commerciale (contrepartie 607)</field>
-
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -8006,8 +7054,7 @@
       <field name="name">Marchandises (ou groupe) A</field>
       <field name="code">7071</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="fr_pcg_sale"/>
     </record>
 
@@ -8015,8 +7062,7 @@
       <field name="name">Marchandises (ou groupe) B</field>
       <field name="code">7072</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="fr_pcg_sale"/>
     </record>
 
@@ -8024,8 +7070,7 @@
       <field name="name">Marchandises à l'exportation</field>
       <field name="code">7073</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="fr_pcg_sale"/>
     </record>
 
@@ -8033,9 +7078,8 @@
       <field name="name">Produits des activités annexes</field>
       <field name="code">708</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Activité accessoire ou occasionnelle</field>
-
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -8043,8 +7087,7 @@
       <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
       <field name="code">7081</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8052,8 +7095,7 @@
       <field name="name">Commissions et courtages</field>
       <field name="code">7082</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8061,8 +7103,7 @@
       <field name="name">Locations diverses</field>
       <field name="code">7083</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8070,8 +7111,7 @@
       <field name="name">Mise à disposition de personnel facturée </field>
       <field name="code">7084</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8079,8 +7119,7 @@
       <field name="name">Ports et frais accessoires facturés</field>
       <field name="code">7085</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8088,8 +7127,7 @@
       <field name="name">Bonis sur reprises d'emballages consignés</field>
       <field name="code">7086</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8097,8 +7135,7 @@
       <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
       <field name="code">7087</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8106,8 +7143,7 @@
       <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements...)</field>
       <field name="code">7088</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_708"/>
     </record>
 
@@ -8115,8 +7151,7 @@
       <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
       <field name="code">709</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_70"/>
     </record>
 
@@ -8124,8 +7159,7 @@
       <field name="name">- sur ventes de produits finis</field>
       <field name="code">7091</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_709"/>
     </record>
 
@@ -8133,8 +7167,7 @@
       <field name="name">- sur ventes de produits intermédiaires </field>
       <field name="code">7092</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_709"/>
     </record>
 
@@ -8142,8 +7175,7 @@
       <field name="name">- sur travaux</field>
       <field name="code">7094</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_709"/>
     </record>
 
@@ -8151,8 +7183,7 @@
       <field name="name">- sur études</field>
       <field name="code">7095</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_709"/>
     </record>
 
@@ -8160,8 +7191,7 @@
       <field name="name">- sur prestations de services</field>
       <field name="code">7096</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_709"/>
     </record>
 
@@ -8169,8 +7199,7 @@
       <field name="name">- sur ventes de marchandises</field>
       <field name="code">7097</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_709"/>
     </record>
 
@@ -8178,8 +7207,7 @@
       <field name="name">- sur produits des activités annexes</field>
       <field name="code">7098</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_709"/>
     </record>
 
@@ -8187,8 +7215,7 @@
       <field name="name">Production stockée (ou déstockage)</field>
       <field name="code">71</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -8196,8 +7223,7 @@
       <field name="name">Variation des stocks (en-cours de production, produits)</field>
       <field name="code">713</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_71"/>
     </record>
 
@@ -8205,8 +7231,7 @@
       <field name="name">Variation des en-cours de production de biens</field>
       <field name="code">7133</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_713"/>
     </record>
 
@@ -8214,8 +7239,7 @@
       <field name="name">Produits en cours</field>
       <field name="code">71331</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7133"/>
     </record>
 
@@ -8223,8 +7247,7 @@
       <field name="name">Travaux en cours</field>
       <field name="code">71335</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7133"/>
     </record>
 
@@ -8232,8 +7255,7 @@
       <field name="name">Variation des en-cours de production de services</field>
       <field name="code">7134</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_713"/>
     </record>
 
@@ -8241,8 +7263,7 @@
       <field name="name">Études en cours</field>
       <field name="code">71341</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7134"/>
     </record>
 
@@ -8250,8 +7271,7 @@
       <field name="name">Prestations de services en cours</field>
       <field name="code">71345</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7134"/>
     </record>
 
@@ -8259,8 +7279,7 @@
       <field name="name">Variation des stocks de produits</field>
       <field name="code">7135</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_713"/>
     </record>
 
@@ -8268,8 +7287,7 @@
       <field name="name">Produits intermédiaires </field>
       <field name="code">71351</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7135"/>
     </record>
 
@@ -8277,8 +7295,7 @@
       <field name="name">Produits finis</field>
       <field name="code">71355</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7135"/>
     </record>
 
@@ -8286,8 +7303,7 @@
       <field name="name">Produits résiduels</field>
       <field name="code">71358</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7135"/>
     </record>
 
@@ -8295,8 +7311,7 @@
       <field name="name">Production immobilisée</field>
       <field name="code">72</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -8304,8 +7319,7 @@
       <field name="name">Immobilisations incorporelles </field>
       <field name="code">721</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_72"/>
     </record>
 
@@ -8313,8 +7327,7 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">722</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_72"/>
     </record>
 
@@ -8322,8 +7335,7 @@
       <field name="name">Subventions d'exploitation</field>
       <field name="code">74</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -8331,8 +7343,7 @@
       <field name="name">Autres produits de gestion courante</field>
       <field name="code">75</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -8340,8 +7351,7 @@
       <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
       <field name="code">751</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_75"/>
     </record>
 
@@ -8349,8 +7359,7 @@
       <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels </field>
       <field name="code">7511</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_751"/>
     </record>
 
@@ -8358,8 +7367,7 @@
       <field name="name">Droits d'auteur et de reproduction</field>
       <field name="code">7516</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_751"/>
     </record>
 
@@ -8367,8 +7375,7 @@
       <field name="name">Autres droits et valeurs similaires</field>
       <field name="code">7518</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_751"/>
     </record>
 
@@ -8376,8 +7383,7 @@
       <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
       <field name="code">752</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_75"/>
     </record>
 
@@ -8385,8 +7391,7 @@
       <field name="name">Jetons de présence et rémunérations d'administrateurs, gérants..</field>
       <field name="code">753</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_75"/>
     </record>
 
@@ -8394,8 +7399,7 @@
       <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
       <field name="code">754</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_75"/>
     </record>
 
@@ -8403,8 +7407,7 @@
       <field name="name">Quotes-parts de résultats sur opérations faites en commun</field>
       <field name="code">755</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_75"/>
     </record>
 
@@ -8412,8 +7415,7 @@
       <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
       <field name="code">7551</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_755"/>
     </record>
 
@@ -8421,8 +7423,7 @@
       <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
       <field name="code">7555</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_755"/>
     </record>
 
@@ -8430,8 +7431,7 @@
       <field name="name">Produits divers de gestion courante</field>
       <field name="code">758</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_75"/>
     </record>
 
@@ -8439,9 +7439,8 @@
       <field name="name">Produits financiers</field>
       <field name="code">76</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Intérêts sur comptes rémunérés (SICAV....)</field>
-
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -8449,8 +7448,7 @@
       <field name="name">Produits de participations</field>
       <field name="code">761</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8458,8 +7456,7 @@
       <field name="name">Revenus des titres de participation</field>
       <field name="code">7611</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_761"/>
     </record>
 
@@ -8467,8 +7464,7 @@
       <field name="name">Revenus sur autres formes de participation </field>
       <field name="code">7616</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_761"/>
     </record>
 
@@ -8476,8 +7472,7 @@
       <field name="name">Revenus des créances rattachées à des participations</field>
       <field name="code">7617</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_761"/>
     </record>
 
@@ -8485,8 +7480,7 @@
       <field name="name">Produits des autres immobilisations financières</field>
       <field name="code">762</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8494,8 +7488,7 @@
       <field name="name">Revenus des titres immobilisés</field>
       <field name="code">7621</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_762"/>
     </record>
 
@@ -8503,8 +7496,7 @@
       <field name="name">Revenus des prêts</field>
       <field name="code">7626</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_762"/>
     </record>
 
@@ -8512,8 +7504,7 @@
       <field name="name">Revenus des créances immobilisées</field>
       <field name="code">7627</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_762"/>
     </record>
 
@@ -8521,8 +7512,7 @@
       <field name="name">Revenus des autres créances</field>
       <field name="code">763</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8530,8 +7520,7 @@
       <field name="name">Revenus des créances commerciales </field>
       <field name="code">7631</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_763"/>
     </record>
 
@@ -8539,8 +7528,7 @@
       <field name="name">Revenus des créances diverses</field>
       <field name="code">7638</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_763"/>
     </record>
 
@@ -8548,8 +7536,7 @@
       <field name="name">Revenus des valeurs mobilières de placement</field>
       <field name="code">764</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8557,8 +7544,7 @@
       <field name="name">Escomptes obtenus</field>
       <field name="code">765</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8566,8 +7552,7 @@
       <field name="name">Gains de change</field>
       <field name="code">766</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8575,9 +7560,8 @@
       <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
       <field name="code">767</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="note">(contrepartie 667)</field>
-
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8585,8 +7569,7 @@
       <field name="name">Autres produits financiers</field>
       <field name="code">768</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_76"/>
     </record>
 
@@ -8594,8 +7577,7 @@
       <field name="name">Produits exceptionnels</field>
       <field name="code">77</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -8603,9 +7585,8 @@
       <field name="name">Produits exceptionnels sur opérations de gestion</field>
       <field name="code">771</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">Écarts d'arrondis</field>
-
       <field name="parent_id" ref="pcg_77"/>
     </record>
 
@@ -8613,8 +7594,7 @@
       <field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
       <field name="code">7711</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_771"/>
     </record>
 
@@ -8622,8 +7602,7 @@
       <field name="name">Libéralités reçues</field>
       <field name="code">7713</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_771"/>
     </record>
 
@@ -8631,8 +7610,7 @@
       <field name="name">Rentrées sur créances amorties</field>
       <field name="code">7714</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_771"/>
     </record>
 
@@ -8640,8 +7618,7 @@
       <field name="name">Subventions d'équilibre</field>
       <field name="code">7715</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_771"/>
     </record>
 
@@ -8649,8 +7626,7 @@
       <field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
       <field name="code">7717</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_771"/>
     </record>
 
@@ -8658,8 +7634,7 @@
       <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
       <field name="code">7718</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_771"/>
     </record>
 
@@ -8667,8 +7642,7 @@
       <field name="name">Produits sur exercices antérieurs (en cours d'exercice seulement)</field>
       <field name="code">772</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_77"/>
     </record>
 
@@ -8676,9 +7650,8 @@
       <field name="name">Produits des cessions d'éléments d'actif</field>
       <field name="code">775</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="note">vente d'immobilisation = prix de vente (contrepartie 675)</field>
-
       <field name="parent_id" ref="pcg_77"/>
     </record>
 
@@ -8686,8 +7659,7 @@
       <field name="name">Immobilisations incorporelles</field>
       <field name="code">7751</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_775"/>
     </record>
 
@@ -8695,8 +7667,7 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">7752</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_775"/>
     </record>
 
@@ -8704,8 +7675,7 @@
       <field name="name">Immobilisations financières</field>
       <field name="code">7756</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_775"/>
     </record>
 
@@ -8713,8 +7683,7 @@
       <field name="name">Autres éléments d'actif</field>
       <field name="code">7758</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_775"/>
     </record>
 
@@ -8722,8 +7691,7 @@
       <field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
       <field name="code">777</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_77"/>
     </record>
 
@@ -8731,8 +7699,7 @@
       <field name="name">Autres produits exceptionnels</field>
       <field name="code">778</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_77"/>
     </record>
 
@@ -8740,8 +7707,7 @@
       <field name="name">Bonis provenant de clauses d'indexation </field>
       <field name="code">7781</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_778"/>
     </record>
 
@@ -8749,8 +7715,7 @@
       <field name="name">Lots</field>
       <field name="code">7782</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_778"/>
     </record>
 
@@ -8758,8 +7723,7 @@
       <field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
       <field name="code">7783</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_778"/>
     </record>
 
@@ -8767,8 +7731,7 @@
       <field name="name">Produits exceptionnels divers</field>
       <field name="code">7788</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_778"/>
     </record>
 
@@ -8776,8 +7739,7 @@
       <field name="name">Reprises sur amortissements, dépréciations et provisions</field>
       <field name="code">78</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -8785,8 +7747,7 @@
       <field name="name">Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)</field>
       <field name="code">781</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_78"/>
     </record>
 
@@ -8794,8 +7755,7 @@
       <field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles </field>
       <field name="code">7811</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_781"/>
     </record>
 
@@ -8803,8 +7763,7 @@
       <field name="name">Immobilisations incorporelles</field>
       <field name="code">78111</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7811"/>
     </record>
 
@@ -8812,8 +7771,7 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">78112</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7811"/>
     </record>
 
@@ -8821,8 +7779,7 @@
       <field name="name">Reprises sur provisions d'exploitation</field>
       <field name="code">7815</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_781"/>
     </record>
 
@@ -8830,8 +7787,7 @@
       <field name="name">Reprises sur dépréciations des immobilisations corporelles et incorporelles</field>
       <field name="code">7816</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_781"/>
     </record>
 
@@ -8839,8 +7795,7 @@
       <field name="name">Immobilisations incorporelles</field>
       <field name="code">78161</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7816"/>
     </record>
 
@@ -8848,8 +7803,7 @@
       <field name="name">Immobilisations corporelles</field>
       <field name="code">78162</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7816"/>
     </record>
 
@@ -8857,8 +7811,7 @@
       <field name="name">Reprises sur dépréciations des actifs circulants</field>
       <field name="code">7817</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_781"/>
     </record>
 
@@ -8866,8 +7819,7 @@
       <field name="name">Stocks et en-cours</field>
       <field name="code">78173</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7817"/>
     </record>
 
@@ -8875,8 +7827,7 @@
       <field name="name">Créances</field>
       <field name="code">78174</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7817"/>
     </record>
 
@@ -8884,8 +7835,7 @@
       <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)</field>
       <field name="code">786</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_78"/>
     </record>
 
@@ -8893,8 +7843,7 @@
       <field name="name">Reprises sur provisions financiers</field>
       <field name="code">7865</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_786"/>
     </record>
 
@@ -8902,8 +7851,7 @@
       <field name="name">Reprises sur dépréciations des éléments financiers</field>
       <field name="code">7866</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_786"/>
     </record>
 
@@ -8911,8 +7859,7 @@
       <field name="name">Immobilisations financières</field>
       <field name="code">78662</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7866"/>
     </record>
 
@@ -8920,8 +7867,7 @@
       <field name="name">Valeurs mobilières de placement</field>
       <field name="code">78665</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7866"/>
     </record>
 
@@ -8929,8 +7875,7 @@
       <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)</field>
       <field name="code">787</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_78"/>
     </record>
 
@@ -8938,8 +7883,7 @@
       <field name="name">Reprises sur provisions réglementées (immobilisations)</field>
       <field name="code">7872</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_787"/>
     </record>
 
@@ -8947,8 +7891,7 @@
       <field name="name">Amortissements dérogatoires</field>
       <field name="code">78725</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7872"/>
     </record>
 
@@ -8956,8 +7899,7 @@
       <field name="name">Provision spéciale de réévaluation</field>
       <field name="code">78726</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7872"/>
     </record>
 
@@ -8965,8 +7907,7 @@
       <field name="name">Plus-values réinvesties</field>
       <field name="code">78727</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_7872"/>
     </record>
 
@@ -8974,8 +7915,7 @@
       <field name="name">Reprises sur provisions réglementées (stocks) </field>
       <field name="code">7873</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_787"/>
     </record>
 
@@ -8983,8 +7923,7 @@
       <field name="name">Reprises sur autres provisions réglementées </field>
       <field name="code">7874</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_787"/>
     </record>
 
@@ -8992,8 +7931,7 @@
       <field name="name">Reprises sur provisions exceptionnelles</field>
       <field name="code">7875</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_787"/>
     </record>
 
@@ -9001,8 +7939,7 @@
       <field name="name">Reprises pour dépréciations exceptionnelles</field>
       <field name="code">7876</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_787"/>
     </record>
 
@@ -9010,8 +7947,7 @@
       <field name="name">Transferts de charges</field>
       <field name="code">79</field>
       <field name="type">view</field>
-      <field name="user_type" ref="account_type_view"/>
-
+      <field name="user_type" ref="account.data_account_type_view"/>
       <field name="parent_id" ref="pcg_Classe_7"/>
     </record>
 
@@ -9019,8 +7955,7 @@
       <field name="name">Transferts de charges d'exploitation</field>
       <field name="code">791</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_79"/>
     </record>
 
@@ -9028,8 +7963,7 @@
       <field name="name">Transferts de charges financières</field>
       <field name="code">796</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_79"/>
     </record>
 
@@ -9037,8 +7971,7 @@
       <field name="name">Transferts de charges exceptionnelles</field>
       <field name="code">797</field>
       <field name="type">other</field>
-      <field name="user_type" ref="account_type_income"/>
-
+      <field name="user_type" ref="account.data_account_type_income"/>
       <field name="parent_id" ref="pcg_79"/>
     </record>