diff --git a/htdocs/install/mysql/data/llx_accounting_account_fr.sql b/htdocs/install/mysql/data/llx_accounting_account_fr.sql index a4b2a6e5386..ebe25199d49 100644 --- a/htdocs/install/mysql/data/llx_accounting_account_fr.sql +++ b/htdocs/install/mysql/data/llx_accounting_account_fr.sql @@ -28,7 +28,7 @@ -- -- Note: To replace a string thas is '__, 0' into an increasing number, you can use vi with comment -- :let @a=1 | %s/__, 0/\='__, '.(@a+setreg('a',@a+1))/g --- +-- -- ID 0 - 438 -- ID 1501 - 5999 @@ -41,7 +41,7 @@ -- PCG99-ABREGE - 50 -- PCG99-BASE - 165 -- PCG14-DEV - 510 --- PCG18-ASSOC - 1490 +-- PCG18-ASSOC - 1490 -- PCGAFR14-DEV - 1620 @@ -160,1337 +160,852 @@ INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, acc -- --- Descriptif des plans comptables FR PCG99-BASE +-- Descriptif des plans comptables FR PCG25-DEV -- -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1501,'PCG99-BASE','CAPIT', '1', '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1502,'PCG99-BASE','IMMO', '2', '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1503,'PCG99-BASE','STOCK', '3', '0', 'Stock et commandes en cours d''exécution', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1504,'PCG99-BASE','THIRDPARTY', '4', '0', 'Créances et dettes à un an au plus', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1505,'PCG99-BASE','FINAN', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1506,'PCG99-BASE','EXPENSE', '6', '0', 'Charges', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1507,'PCG99-BASE','INCOME', '7', '0', 'Produits', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 103,'PCG99-BASE','CAPIT', '10','1501', 'Capital et réserves', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 104,'PCG99-BASE','CAPIT', '101', '103', 'Capital', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 105,'PCG99-BASE','CAPIT', '104', '103', 'Primes liées au capital social', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 106,'PCG99-BASE','CAPIT', '105', '103', 'Ecarts de réévaluation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 107,'PCG99-BASE','CAPIT', '106', '103', 'Réserves', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 108,'PCG99-BASE','CAPIT', '107', '103', 'Ecart d''equivalence', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 109,'PCG99-BASE','CAPIT', '108', '103', 'Compte de l''exploitant', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 110,'PCG99-BASE','CAPIT', '109', '103', 'Actionnaires : capital souscrit - non appelé', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 111,'PCG99-BASE','CAPIT', '11','1501', 'Report à nouveau (solde créditeur ou débiteur)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 112,'PCG99-BASE','CAPIT', '110', '111', 'Report à nouveau (solde créditeur)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 113,'PCG99-BASE','CAPIT', '119', '111', 'Report à nouveau (solde débiteur)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 114,'PCG99-BASE','CAPIT', '12','1501', 'Résultat de l''exercice (bénéfice ou perte)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 115,'PCG99-BASE','CAPIT', '120', '114', 'Résultat de l''exercice (bénéfice)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 116,'PCG99-BASE','CAPIT', '129', '114', 'Résultat de l''exercice (perte)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 117,'PCG99-BASE','CAPIT', '13','1501', 'Subventions d''investissement', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 118,'PCG99-BASE','CAPIT', '131', '117', 'Subventions d''équipement', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 119,'PCG99-BASE','CAPIT', '138', '117', 'Autres subventions d''investissement', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 120,'PCG99-BASE','CAPIT', '139', '117', 'Subventions d''investissement inscrites au compte de résultat', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 121,'PCG99-BASE','CAPIT', '14','1501', 'Provisions réglementées', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 122,'PCG99-BASE','CAPIT', '142', '121', 'Provisions réglementées relatives aux immobilisations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 123,'PCG99-BASE','CAPIT', '143', '121', 'Provisions réglementées relatives aux stocks', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 124,'PCG99-BASE','CAPIT', '144', '121', 'Provisions réglementées relatives aux autres éléments de l''actif', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 125,'PCG99-BASE','CAPIT', '145', '121', 'Amortissements dérogatoires', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 126,'PCG99-BASE','CAPIT', '146', '121', 'Provision spéciale de réévaluation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 127,'PCG99-BASE','CAPIT', '147', '121', 'Plus-values réinvesties', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 128,'PCG99-BASE','CAPIT', '148', '121', 'Autres provisions réglementées', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 129,'PCG99-BASE','CAPIT', '15','1501', 'Provisions pour risques et charges', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 130,'PCG99-BASE','CAPIT', '151', '129', 'Provisions pour risques', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 131,'PCG99-BASE','CAPIT', '153', '129', 'Provisions pour pensions et obligations similaires', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 132,'PCG99-BASE','CAPIT', '154', '129', 'Provisions pour restructurations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 133,'PCG99-BASE','CAPIT', '155', '129', 'Provisions pour impôts', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 134,'PCG99-BASE','CAPIT', '156', '129', 'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 135,'PCG99-BASE','CAPIT', '157', '129', 'Provisions pour charges à répartir sur plusieurs exercices', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 136,'PCG99-BASE','CAPIT', '158', '129', 'Autres provisions pour charges', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 137,'PCG99-BASE','CAPIT', '16','1501', 'Emprunts et dettes assimilees', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 138,'PCG99-BASE','CAPIT', '161', '137', 'Emprunts obligataires convertibles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 139,'PCG99-BASE','CAPIT', '163', '137', 'Autres emprunts obligataires', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 140,'PCG99-BASE','CAPIT', '164', '137', 'Emprunts auprès des établissements de crédit', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 141,'PCG99-BASE','CAPIT', '165', '137', 'Dépôts et cautionnements reçus', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 142,'PCG99-BASE','CAPIT', '166', '137', 'Participation des salariés aux résultats', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 143,'PCG99-BASE','CAPIT', '167', '137', 'Emprunts et dettes assortis de conditions particulières', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 144,'PCG99-BASE','CAPIT', '168', '137', 'Autres emprunts et dettes assimilées', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 145,'PCG99-BASE','CAPIT', '169', '137', 'Primes de remboursement des obligations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 146,'PCG99-BASE','CAPIT', '17','1501', 'Dettes rattachées à des participations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 147,'PCG99-BASE','CAPIT', '171', '146', 'Dettes rattachées à des participations (groupe)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 148,'PCG99-BASE','CAPIT', '174', '146', 'Dettes rattachées à des participations (hors groupe)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 149,'PCG99-BASE','CAPIT', '178', '146', 'Dettes rattachées à des sociétés en participation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 150,'PCG99-BASE','CAPIT', '18','1501', 'Comptes de liaison des établissements et sociétés en participation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 151,'PCG99-BASE','CAPIT', '181', '150', 'Comptes de liaison des établissements', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 152,'PCG99-BASE','CAPIT', '186', '150', 'Biens et prestations de services échangés entre établissements (charges)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 153,'PCG99-BASE','CAPIT', '187', '150', 'Biens et prestations de services échangés entre établissements (produits)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 154,'PCG99-BASE','CAPIT', '188', '150', 'Comptes de liaison des sociétés en participation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 155,'PCG99-BASE','IMMO', '20','1502', 'Immobilisations incorporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 156,'PCG99-BASE','IMMO', '201', '155', 'Frais d''établissement', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 157,'PCG99-BASE','IMMO', '203', '155', 'Frais de recherche et de développement', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 158,'PCG99-BASE','IMMO', '205', '155', 'Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 159,'PCG99-BASE','IMMO', '206', '155', 'Droit au bail', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 160,'PCG99-BASE','IMMO', '207', '155', 'Fonds commercial', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 161,'PCG99-BASE','IMMO', '208', '155', 'Autres immobilisations incorporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 162,'PCG99-BASE','IMMO', '21','1502', 'Immobilisations corporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 163,'PCG99-BASE','IMMO', '211', '162', 'Terrains', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 164,'PCG99-BASE','IMMO', '212', '162', 'Agencements et aménagements de terrains', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 165,'PCG99-BASE','IMMO', '213', '162', 'Constructions', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 166,'PCG99-BASE','IMMO', '214', '162', 'Constructions sur sol d''autrui', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 167,'PCG99-BASE','IMMO', '215', '162', 'Installations techniques, matériels et outillage industriels', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 168,'PCG99-BASE','IMMO', '218', '162', 'Autres immobilisations corporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 169,'PCG99-BASE','IMMO', '22','1502', 'Immobilisations mises en concession', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 170,'PCG99-BASE','IMMO', '23','1502', 'Immobilisations en cours', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 171,'PCG99-BASE','IMMO', '231', '170', 'Immobilisations corporelles en cours', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 172,'PCG99-BASE','IMMO', '232', '170', 'Immobilisations incorporelles en cours', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 173,'PCG99-BASE','IMMO', '237', '170', 'Avances et acomptes versés sur immobilisations incorporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 174,'PCG99-BASE','IMMO', '238', '170', 'Avances et acomptes versés sur commandes d''immobilisations corporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 175,'PCG99-BASE','IMMO', '25','1502', 'Parts dans des entreprises liées et créances sur des entreprises liées', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 176,'PCG99-BASE','IMMO', '26','1502', 'Participations et créances rattachées à des participations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 177,'PCG99-BASE','IMMO', '261', '176', 'Titres de participation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 178,'PCG99-BASE','IMMO', '266', '176', 'Autres formes de participation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 179,'PCG99-BASE','IMMO', '267', '176', 'Créances rattachées à des participations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 180,'PCG99-BASE','IMMO', '268', '176', 'Créances rattachées à des sociétés en participation', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 181,'PCG99-BASE','IMMO', '269', '176', 'Versements restant à effectuer sur titres de participation non libérés', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 182,'PCG99-BASE','IMMO', '27','1502', 'Autres immobilisations financieres', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 183,'PCG99-BASE','IMMO', '271', '183', 'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 184,'PCG99-BASE','IMMO', '272', '183', 'Titres immobilisés (droit de créance)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 185,'PCG99-BASE','IMMO', '273', '183', 'Titres immobilisés de l''activité de portefeuille', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 186,'PCG99-BASE','IMMO', '274', '183', 'Prêts', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 187,'PCG99-BASE','IMMO', '275', '183', 'Dépôts et cautionnements versés', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 188,'PCG99-BASE','IMMO', '276', '183', 'Autres créances immobilisées', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 189,'PCG99-BASE','IMMO', '277', '183', '(Actions propres ou parts propres)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 190,'PCG99-BASE','IMMO', '279', '183', 'Versements restant à effectuer sur titres immobilisés non libérés', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 191,'PCG99-BASE','IMMO', '28','1502', 'Amortissements des immobilisations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 192,'PCG99-BASE','IMMO', '280', '191', 'Amortissements des immobilisations incorporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 193,'PCG99-BASE','IMMO', '281', '191', 'Amortissements des immobilisations corporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 194,'PCG99-BASE','IMMO', '282', '191', 'Amortissements des immobilisations mises en concession', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 195,'PCG99-BASE','IMMO', '29','1502', 'Dépréciations des immobilisations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 196,'PCG99-BASE','IMMO', '290', '195', 'Dépréciations des immobilisations incorporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 197,'PCG99-BASE','IMMO', '291', '195', 'Dépréciations des immobilisations corporelles', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 198,'PCG99-BASE','IMMO', '292', '195', 'Dépréciations des immobilisations mises en concession', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 199,'PCG99-BASE','IMMO', '293', '195', 'Dépréciations des immobilisations en cours', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 200,'PCG99-BASE','IMMO', '296', '195', 'Provisions pour dépréciation des participations et créances rattachées à des participations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 201,'PCG99-BASE','IMMO', '297', '195', 'Provisions pour dépréciation des autres immobilisations financières', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 202,'PCG99-BASE','STOCK', '31','1503', 'Matières premières (et fournitures)', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 203,'PCG99-BASE','STOCK', '311', '202', 'Matières (ou groupe) A', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 204,'PCG99-BASE','STOCK', '312', '202', 'Matières (ou groupe) B', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 205,'PCG99-BASE','STOCK', '317', '202', 'Fournitures A, B, C,', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 206,'PCG99-BASE','STOCK', '32','1503', 'Autres approvisionnements', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 207,'PCG99-BASE','STOCK', '321', '206', 'Matières consommables', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 208,'PCG99-BASE','STOCK', '322', '206', 'Fournitures consommables', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 209,'PCG99-BASE','STOCK', '326', '206', 'Emballages', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 210,'PCG99-BASE','STOCK', '33','1503', 'En-cours de production de biens', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 211,'PCG99-BASE','STOCK', '331', '210', 'Produits en cours', 1); 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-INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 222,'PCG99-BASE','STOCK', '372', '220', 'Marchandises (ou groupe) B', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 223,'PCG99-BASE','STOCK', '39','1503', 'Provisions pour dépréciation des stocks et en-cours', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 224,'PCG99-BASE','STOCK', '391', '223', 'Provisions pour dépréciation des matières premières', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 225,'PCG99-BASE','STOCK', '392', '223', 'Provisions pour dépréciation des autres approvisionnements', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 226,'PCG99-BASE','STOCK', '393', '223', 'Provisions pour dépréciation des en-cours de production de biens', 1); 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-INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 232,'PCG99-BASE','THIRDPARTY', '401', '230', 'Fournisseurs', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 233,'PCG99-BASE','THIRDPARTY', '403', '230', 'Fournisseurs - Effets à payer', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 234,'PCG99-BASE','THIRDPARTY', '404', '230', 'Fournisseurs d''immobilisations', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 235,'PCG99-BASE','THIRDPARTY', '405', '230', 'Fournisseurs d''immobilisations - Effets à payer', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 236,'PCG99-BASE','THIRDPARTY', '408', '230', 'Fournisseurs - Factures non parvenues', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 237,'PCG99-BASE','THIRDPARTY', '409', '230', 'Fournisseurs débiteurs', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 238,'PCG99-BASE','THIRDPARTY', '41','1504', 'Clients et comptes rattachés', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 239,'PCG99-BASE','THIRDPARTY', '410', '238', 'Clients et Comptes rattachés', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 240,'PCG99-BASE','THIRDPARTY', '411', '238', 'Clients', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 241,'PCG99-BASE','THIRDPARTY', '413', '238', 'Clients - Effets à recevoir', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 242,'PCG99-BASE','THIRDPARTY', '416', '238', 'Clients douteux ou litigieux', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 243,'PCG99-BASE','THIRDPARTY', '418', '238', 'Clients - Produits non encore facturés', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 244,'PCG99-BASE','THIRDPARTY', '419', '238', 'Clients créditeurs', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 245,'PCG99-BASE','THIRDPARTY', '42','1504', 'Personnel et comptes rattachés', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 246,'PCG99-BASE','THIRDPARTY', '421', '245', 'Personnel - Rémunérations dues', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 247,'PCG99-BASE','THIRDPARTY', '422', '245', 'Comités d''entreprises, d''établissement, ...', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 248,'PCG99-BASE','THIRDPARTY', '424', '245', 'Participation des salariés aux résultats', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 249,'PCG99-BASE','THIRDPARTY', '425', '245', 'Personnel - Avances et acomptes', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 250,'PCG99-BASE','THIRDPARTY', '426', '245', 'Personnel - Dépôts', 1); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 251,'PCG99-BASE','THIRDPARTY', '427', '245', 'Personnel - Oppositions', 1); 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+INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5007,'PCG25-DEV','CAPIT', '1018',5001,'Capital souscrit soumis à des réglementations particulières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5008,'PCG25-DEV','CAPIT', '102',5000,'Fonds fiduciaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5009,'PCG25-DEV','CAPIT', '104',5000,'Primes liées au capital','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5010,'PCG25-DEV','CAPIT', '1041',5009,'Primes d''émission','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5011,'PCG25-DEV','CAPIT', '1042',5009,'Primes de fusion','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5012,'PCG25-DEV','CAPIT', '1043',5009,'Primes d''apport','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5013,'PCG25-DEV','CAPIT', '1044',5009,'Primes de conversion d''obligations en actions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5014,'PCG25-DEV','CAPIT', '1045',5009,'Bons de souscription d''actions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5015,'PCG25-DEV','CAPIT', '105',5000,'Écarts de réévaluation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5022,'PCG25-DEV','CAPIT', '106',5000,'Réserves','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5023,'PCG25-DEV','CAPIT', '1061',5022,'Réserve légale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5026,'PCG25-DEV','CAPIT', '1062',5022,'Réserves indisponibles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5027,'PCG25-DEV','CAPIT', '1063',5022,'Réserves statutaires ou contractuelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5028,'PCG25-DEV','CAPIT', '1064',5022,'Réserves réglementées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5032,'PCG25-DEV','CAPIT', '1068',5022,'Autres réserves','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5034,'PCG25-DEV','CAPIT', '107',5000,'Écart d''équivalence','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5035,'PCG25-DEV','CAPIT', '108',5000,'Compte de l''exploitant','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5036,'PCG25-DEV','CAPIT', '109',5000,'Actionnaires : Capital souscrit - non appelé','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5037,'PCG25-DEV','CAPIT', '11',5967,'Report à nouveau','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5038,'PCG25-DEV','CAPIT', '110',5038,'Report à nouveau (solde créditeur)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5039,'PCG25-DEV','CAPIT', '119',5038,'Report à nouveau (solde débiteur)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5040,'PCG25-DEV','CAPIT', '12',5967,'Résultat de l''exercice','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5041,'PCG25-DEV','CAPIT', '120',5041,'Résultat de l''exercice (bénéfice)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5042,'PCG25-DEV','CAPIT', '1209',5041,'Acomptes sur dividendes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5043,'PCG25-DEV','CAPIT', '129',5041,'Résultat de l''exercice (perte)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5044,'PCG25-DEV','CAPIT', '13',5967,'Subventions d''investissement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5045,'PCG25-DEV','CAPIT', '131',5044,'Subventions d''équipement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5055,'PCG25-DEV','CAPIT', '139',5044,'Subventions d''investissement inscrites au compte de résultat','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5066,'PCG25-DEV','CAPIT', '14',5967,'Provisions réglementées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5070,'PCG25-DEV','CAPIT', '143',5066,'Provisions réglementées pour hausse des prix','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5074,'PCG25-DEV','CAPIT', '145',5066,'Amortissements dérogatoires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5077,'PCG25-DEV','CAPIT', '148',5066,'Autres provisions réglementées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5078,'PCG25-DEV','CAPIT', '15',5967,'Provisions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5079,'PCG25-DEV','CAPIT', '151',5078,'Provisions pour risques','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5080,'PCG25-DEV','CAPIT', '1511',5079,'Provisions pour litiges','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5081,'PCG25-DEV','CAPIT', '1512',5079,'Provisions pour garanties données aux clients','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5083,'PCG25-DEV','CAPIT', '1514',5079,'Provisions pour amendes et pénalités','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5084,'PCG25-DEV','CAPIT', '1515',5079,'Provisions pour pertes de change','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5085,'PCG25-DEV','CAPIT', '1516',5079,'Provisions pour pertes sur contrats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5086,'PCG25-DEV','CAPIT', '1518',5079,'Autres provisions pour risques','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5087,'PCG25-DEV','CAPIT', '152',5078,'Provisions pour charges','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5088,'PCG25-DEV','CAPIT', '1521',5078,'Provisions pour pensions et obligations similaires', '1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5089,'PCG25-DEV','CAPIT', '1522',5078,'Provisions pour restructurations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5090,'PCG25-DEV','CAPIT', '1523',5078,'Provisions pour impôts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5091,'PCG25-DEV','CAPIT', '1524',5078,'Provisions pour renouvellement des immobilisations - entreprises concessionaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5092,'PCG25-DEV','CAPIT', '1525',5091,'Provisions pour gros entretien ou grandes révisions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5093,'PCG25-DEV','CAPIT', '1526',5078,'Provisions pour remises en état','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5094,'PCG25-DEV','CAPIT', '1527',5093,'Autres provisions pour charges','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5095,'PCG25-DEV','CAPIT', '16',5967,'Emprunts et dettes assimilées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5096,'PCG25-DEV','CAPIT', '161',5095,'Emprunts obligataires convertibles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5097,'PCG25-DEV','CAPIT', '1618',5096,'Intérêts courus sur emprunts obligataires convertibles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5098,'PCG25-DEV','CAPIT', '162',5095,'Obligations représentatives de passifs nets remis en fiducie','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5099,'PCG25-DEV','CAPIT', '163',5095,'Autres emprunts obligataires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5100,'PCG25-DEV','CAPIT', '1638',5099,'Intéréts courus sur autres emprunts obligataires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5101,'PCG25-DEV','CAPIT', '164',5095,'Emprunts auprès des établissements de crédit','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5102,'PCG25-DEV','CAPIT', '1648',5101,'Intérêts courus sur emprunts auprès des établissements de crédit','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5103,'PCG25-DEV','CAPIT', '165',5095,'Dépôts et cautionnements reçus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5104,'PCG25-DEV','CAPIT', '1651',5103,'Dépôts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5105,'PCG25-DEV','CAPIT', '1655',5103,'Cautionnements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5106,'PCG25-DEV','CAPIT', '1658',5103,'Intérêts courus sur dépôts et cautionnements reçus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5107,'PCG25-DEV','CAPIT', '166',5095,'Participation des salariés aux résultats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5108,'PCG25-DEV','CAPIT', '1661',5107,'Comptes bloqués','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5109,'PCG25-DEV','CAPIT', '1662',5107,'Fonds de participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5110,'PCG25-DEV','CAPIT', '1668',5107,'Intérêts courus sur participation des salariés aux résultats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5111,'PCG25-DEV','CAPIT', '167',5095,'Emprunts et dettes assortis de conditions particulières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5112,'PCG25-DEV','CAPIT', '1671',5111,'Emissions de titres participatifs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5113,'PCG25-DEV','CAPIT','16718',5112,'Intérêts courus sur titres participatifs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5114,'PCG25-DEV','CAPIT', '1674',5111,'Avances conditionnées de l''Etat','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5115,'PCG25-DEV','CAPIT','16748',5114,'Intérêts courus sur avances conditionnées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5116,'PCG25-DEV','CAPIT', '1675',5111,'Emprunts participatifs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5117,'PCG25-DEV','CAPIT','16758',5116,'Intérêts courus sur emprunts participatifs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5118,'PCG25-DEV','CAPIT', '168',5095,'Autres emprunts et dettes assimilées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5119,'PCG25-DEV','CAPIT', '1681',5118,'Autres emprunts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5120,'PCG25-DEV','CAPIT', '1685',5118,'Rentes viagères capitalisées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5121,'PCG25-DEV','CAPIT', '1687',5118,'Autres dettes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5122,'PCG25-DEV','CAPIT', '1688',5118,'Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5123,'PCG25-DEV','CAPIT', '169',5095,'Primes de remboursement des obligations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5124,'PCG25-DEV','CAPIT', '17',5967,'Dettes rattachées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5125,'PCG25-DEV','CAPIT', '171',5124,'Dettes rattachées à des participations - groupe','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5126,'PCG25-DEV','CAPIT', '174',5124,'Dettes rattachées à des participations - hors groupe','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5127,'PCG25-DEV','CAPIT', '178',5124,'Dettes rattachées à des sociétés en participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5128,'PCG25-DEV','CAPIT', '18',5967,'Comptes de liaison des établissements et sociétés en participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5129,'PCG25-DEV','CAPIT', '181',5128,'Comptes de liaison des établissements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5132,'PCG25-DEV','CAPIT', '186',5128,'Biens et prestations de services échangés entre établissements - charges','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5133,'PCG25-DEV','CAPIT', '187',5128,'Biens et prestations de services échangés entre établissements - produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5134,'PCG25-DEV','CAPIT', '188',5128,'Comptes de liaison des sociétés en participation','1'); --- --- Descriptif des plans comptables FR PCG14-DEV --- -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5967,'PCG14-DEV','CAPIT', '1', 0, 'Comptes de capitaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5968,'PCG14-DEV','IMMO', '2', 0, 'Comptes d''immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5969,'PCG14-DEV','STOCK', '3', 0, 'Comptes de stocks et en-cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5970,'PCG14-DEV','THIRDPARTY', '4', 0, 'Comptes de tiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5971,'PCG14-DEV','FINAN', '5', 0, 'Comptes financiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5972,'PCG14-DEV','EXPENSE', '6', 0, 'Comptes de charges','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5973,'PCG14-DEV','INCOME', '7', 0, 'Comptes de produits','1'); --- Rowid 5974 ajouté en erratum, ajout de "697 - Imposition forfaitaire annuelle des sociétés" (absent de la liste dans PCG officiel, mais présent dans articles --- Rowid 5975 à 5977, ajouts pour les codes 4421 (pour le prélèvement à la source de l'impot sur le revenu), 4422 et 4423 +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5135,'PCG25-DEV','IMMO', '20',5968,'Immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5136,'PCG25-DEV','IMMO', '201',5135,'Frais d''établissement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5137,'PCG25-DEV','IMMO', '2011',5136,'Frais de constitution','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5138,'PCG25-DEV','IMMO', '2012',5136,'Frais de premier établissement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5139,'PCG25-DEV','IMMO', '20121',5138,'Frais de prospection','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5140,'PCG25-DEV','IMMO', '20122',5138,'Frais de publicité','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5141,'PCG25-DEV','IMMO', '2013',5136,'Frais d''augmentation de capital et d''opérations diverses - fusions, scissions, transformations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5142,'PCG25-DEV','IMMO' ,'203',5135,'Frais de développement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5143,'PCG25-DEV','IMMO', '205',5135,'Concessions et droits similaires, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5144,'PCG25-DEV','IMMO', '206',5135,'Droit au bail','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5145,'PCG25-DEV','IMMO', '207',5135,'Fonds commercial','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5146,'PCG25-DEV','IMMO', '208',5135,'Autres immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5147,'PCG25-DEV','IMMO', '2081',5135,'Mali de fusion sur actifs incorporels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5148,'PCG25-DEV','IMMO', '21',5968,'Immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5149,'PCG25-DEV','IMMO', '211',5148,'Terrains','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5150,'PCG25-DEV','IMMO', '2111',5149,'Terrains nus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5151,'PCG25-DEV','IMMO', '2112',5149,'Terrains aménagés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5152,'PCG25-DEV','IMMO', '2113',5149,'Sous - sols et sursols','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5153,'PCG25-DEV','IMMO', '2114',5149,'Terrains de carrières (Tréfonds)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5155,'PCG25-DEV','IMMO', '2115',5149,'Terrains bâtis','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5160,'PCG25-DEV','IMMO', '212',5148,'Agencements et aménagements de terrains (même ventilation que celle du compte 211)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5161,'PCG25-DEV','IMMO', '213',5148,'Constructions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5162,'PCG25-DEV','IMMO', '2131',5161,'Bâtiments','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5168,'PCG25-DEV','IMMO', '2135',5161,'Installations générales - agencements - aménagements des constructions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5174,'PCG25-DEV','IMMO', '2138',5161,'Ouvrages d''infrastructure','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5180,'PCG25-DEV','IMMO', '214',5148,'Constructions sur sol d''autrui (même ventilation que celle du compte 213)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5181,'PCG25-DEV','IMMO', '215',5148,'Installations techniques, matériels et outillage industriels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5182,'PCG25-DEV','IMMO', '2151',5181,'Installations complexes spécialisées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5183,'PCG25-DEV','IMMO', '21511',5182,'Installations complexes spécialisées sur sol propre','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5184,'PCG25-DEV','IMMO', '21514',5182,'Installations complexes spécialisées sur sol d''autrui','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5185,'PCG25-DEV','IMMO', '2153',5181,'Installations à caractère spécifique','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5186,'PCG25-DEV','IMMO', '21531',5185,'Installations à caractère spécifique sur sol propre','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5187,'PCG25-DEV','IMMO', '21534',5185,'Installations à caractère spécifique sur sol d''autrui','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5188,'PCG25-DEV','IMMO', '2154',5181,'Matériel industriel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5189,'PCG25-DEV','IMMO', '2155',5181,'Outillage industriel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5190,'PCG25-DEV','IMMO', '2157',5181,'Agencements et aménagements du matériel et outillage industriels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5191,'PCG25-DEV','IMMO', '218',5148,'Autres immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5192,'PCG25-DEV','IMMO', '2181',5191,'Installations générales, agencements, aménagements divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5193,'PCG25-DEV','IMMO', '2182',5191,'Matériel de transport','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5194,'PCG25-DEV','IMMO', '2183',5191,'Matériel de bureau et matériel informatique','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5195,'PCG25-DEV','IMMO', '2184',5191,'Mobilier','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5196,'PCG25-DEV','IMMO', '2185',5191,'Cheptel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5197,'PCG25-DEV','IMMO', '2186',5191,'Emballages récupérables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5198,'PCG25-DEV','IMMO', '2187',5191,'Mali de fusion sur actifs corporels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5199,'PCG25-DEV','IMMO', '22',5968,'Immobilisations mises en concession','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5200,'PCG25-DEV','IMMO', '229',5199,'Droits du concédant','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5201,'PCG25-DEV','IMMO', '23',5968,'Immobilisations en cours, avances et acomptes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5202,'PCG25-DEV','IMMO', '231',5201,'Immobilisations corporelles en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5205,'PCG25-DEV','IMMO', '232',5201,'Immobilisations incorporelles en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5206,'PCG25-DEV','IMMO', '237',5201,'Avances et acomptes versés sur immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5207,'PCG25-DEV','IMMO', '238',5201,'Avances et acomptes versés sur commandes d''immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5208,'PCG25-DEV','IMMO', '26',5968,'Participations et créances rattachées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5209,'PCG25-DEV','IMMO', '261',5208,'Titres de participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5210,'PCG25-DEV','IMMO', '2611',5209,'Actions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5211,'PCG25-DEV','IMMO', '2618',5209,'Autres titres','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5212,'PCG25-DEV','IMMO', '262',5208,'Titres évalués par équivalence','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5213,'PCG25-DEV','IMMO', '266',5208,'Autres formes de participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5214,'PCG25-DEV','IMMO', '2661',5213,'Droits représentatifs d''actifs nets remis en fiducie','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5215,'PCG25-DEV','IMMO', '267',5208,'Créances rattachées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5216,'PCG25-DEV','IMMO', '2671',5215,'Créances rattachées à des participations - groupe','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5217,'PCG25-DEV','IMMO', '2674',5215,'Créances rattachées à des participations - hors groupe','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5218,'PCG25-DEV','IMMO', '2675',5215,'Versements représentatifs d''apports non capitalisés - appel de fonds','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5219,'PCG25-DEV','IMMO', '2676',5215,'Avances consolidables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5220,'PCG25-DEV','IMMO', '2677',5215,'Autres créances rattachées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5221,'PCG25-DEV','IMMO', '2678',5215,'Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5222,'PCG25-DEV','IMMO', '268',5208,'Créances rattachées à des sociétés en participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5223,'PCG25-DEV','IMMO', '2681',5222,'Principal','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5224,'PCG25-DEV','IMMO', '2688',5222,'Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5225,'PCG25-DEV','IMMO', '269',5208,'Versements restant à effectuer sur titres de participation non libérés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5226,'PCG25-DEV','IMMO', '27',5968,'Autres immobilisations financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5227,'PCG25-DEV','IMMO', '271',5226,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5228,'PCG25-DEV','IMMO', '2711',5227,'Actions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5229,'PCG25-DEV','IMMO', '2718',5227,'Autres titres','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5230,'PCG25-DEV','IMMO', '272',5226,'Titres immobilisés (droit de créance)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5231,'PCG25-DEV','IMMO', '2721',5230,'Obligations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5232,'PCG25-DEV','IMMO', '2722',5230,'Bons','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5233,'PCG25-DEV','IMMO', '273',5226,'Titres immobilisés de l''activité de portefeuille','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5234,'PCG25-DEV','IMMO', '274',5226,'Prêts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5235,'PCG25-DEV','IMMO', '2741',5234,'Prêts participatifs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5236,'PCG25-DEV','IMMO', '2742',5234,'Prêts aux associés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5237,'PCG25-DEV','IMMO', '2743',5234,'Prêts au personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5238,'PCG25-DEV','IMMO', '2748',5234,'Autres prêts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5239,'PCG25-DEV','IMMO', '275',5226,'Dépôts et cautionnements versés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5240,'PCG25-DEV','IMMO', '2751',5239,'Dépôts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5241,'PCG25-DEV','IMMO', '2755',5239,'Cautionnements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5242,'PCG25-DEV','IMMO', '276',5226,'Autres créances immobilisées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5243,'PCG25-DEV','IMMO', '2761',5242,'Créances diverses','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5244,'PCG25-DEV','IMMO', '2768',5242,'Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5245,'PCG25-DEV','IMMO', '27682',5244,'sur titres immobilisés (droit de créance)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5246,'PCG25-DEV','IMMO', '27684',5244,'sur prêts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5247,'PCG25-DEV','IMMO', '27685',5244,'sur dépôts et cautionnements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5248,'PCG25-DEV','IMMO', '27688',5244,'sur créances diverses','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5249,'PCG25-DEV','IMMO', '277',5226,'(Actions propres ou parts propres)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5250,'PCG25-DEV','IMMO', '2771',5249,'Actions propres ou parts propres','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5251,'PCG25-DEV','IMMO', '2772',5249,'Actions propres ou parts propres en voie d''annulation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5252,'PCG25-DEV','IMMO', '278',5226,'Mali de fusion sur actifs financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5253,'PCG25-DEV','IMMO', '279',5226,'Versements restant à effectuer sur titres immobilisés non libérés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5254,'PCG25-DEV','IMMO', '28',5968,'Amortissements des immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5255,'PCG25-DEV','IMMO', '280',5254,'Amortissements des immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5256,'PCG25-DEV','IMMO', '2801',5256,'Frais d''établissement (même ventilation que celle du compte 201)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5257,'PCG25-DEV','IMMO', '2803',5256,'Frais de recherche et de développement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5258,'PCG25-DEV','IMMO', '2805',5256,'Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5259,'PCG25-DEV','IMMO', '2806',5256,'Fonds commercial','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5260,'PCG25-DEV','IMMO', '2807',5256,'Fonds commercial','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5261,'PCG25-DEV','IMMO', '2808',5256,'Autres immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5262,'PCG25-DEV','IMMO', '281',5254,'Amortissements des immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5263,'PCG25-DEV','IMMO', '2812',5262,'Agencements, aménagements de terrains (même ventilation que celle du compte 212)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5264,'PCG25-DEV','IMMO', '2813',5262,'Constructions (même ventilation que celle du compte 213)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5265,'PCG25-DEV','IMMO', '2814',5262,'Constructions sur sol d''autrui (même ventilation que celle du compte 214)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5266,'PCG25-DEV','IMMO', '2815',5262,'Installations, matériel et outillage industriels (même ventilation que celle du compte 215)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5267,'PCG25-DEV','IMMO', '2818',5262,'Autres immobilisations corporelles (même ventilation que celle du compte 218)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5268,'PCG25-DEV','IMMO', '282',5254,'Amortissements des immobilisations mises en concession','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5269,'PCG25-DEV','IMMO', '29',5968,'Dépréciations des immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5270,'PCG25-DEV','IMMO', '290',5269,'Dépréciations des immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5271,'PCG25-DEV','IMMO', '2901',5270,'Marques, procédés, droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5272,'PCG25-DEV','IMMO', '2903',5270,'Marques, procédés, droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5273,'PCG25-DEV','IMMO', '2905',5270,'Marques, procédés, droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5274,'PCG25-DEV','IMMO', '2906',5270,'Droit au bail','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5275,'PCG25-DEV','IMMO', '2907',5270,'Fonds commercial','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5276,'PCG25-DEV','IMMO', '2908',5270,'Autres immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5277,'PCG25-DEV','IMMO', '29081',5276,'Dépréciation du mali de fusion sur actifs incorporels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5278,'PCG25-DEV','IMMO', '291',5269,'Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5279,'PCG25-DEV','IMMO', '2911',5278,'Terrains','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5280,'PCG25-DEV','IMMO', '2912',5278,'Agencements et aménagements de terrains','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5281,'PCG25-DEV','IMMO', '2913',5278,'Constructions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5282,'PCG25-DEV','IMMO', '2914',5278,'Constructions sur sol d''autrui','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5283,'PCG25-DEV','IMMO', '2915',5278,'Installations techniques, matériels et outillages industriels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5284,'PCG25-DEV','IMMO', '2918',5278,'Autres immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5285,'PCG25-DEV','IMMO', '29187',5284,'Dépréciation du mali de fusion sur actifs corporels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5286,'PCG25-DEV','IMMO', '292',5269,'Dépréciations des immobilisations mises en concession','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5287,'PCG25-DEV','IMMO', '293',5269,'Dépréciations des immobilisations en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5288,'PCG25-DEV','IMMO', '2931',5287,'Immobilisations corporelles en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5289,'PCG25-DEV','IMMO', '2932',5287,'Immobilisations incorporelles en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5290,'PCG25-DEV','IMMO', '296',5269,'Dépréciations des participations et créances rattachées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5291,'PCG25-DEV','IMMO', '2961',5290,'Titres de participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5292,'PCG25-DEV','IMMO', '2962',5290,'Titres évalués par équivalence','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5293,'PCG25-DEV','IMMO', '2966',5290,'Autres formes de participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5294,'PCG25-DEV','IMMO', '2967',5290,'Créances rattachées à des participations (même ventilation que celle du compte 267)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5295,'PCG25-DEV','IMMO', '2968',5290,'Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5296,'PCG25-DEV','IMMO', '297',5269,'Dépréciations des autres immobilisations financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5297,'PCG25-DEV','IMMO', '2971',5296,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille - droit de propriété (même ventilation que celle du compte 271)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5298,'PCG25-DEV','IMMO', '2972',5296,'Droit de créance (même ventilation que celle du compte 272)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5299,'PCG25-DEV','IMMO', '2973',5296,'Titres immobilisés de l''activité de portefeuille','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5300,'PCG25-DEV','IMMO', '2974',5296,'Prêts (même ventilation que celle du compte 274)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5301,'PCG25-DEV','IMMO', '2975',5296,'Dépôts et cautionnements versés (même ventilation que celle du compte 275)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5302,'PCG25-DEV','IMMO', '2976',5296,'Autres créances immobilisées (même ventilation que celle du compte 276)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5000,'PCG14-DEV','CAPIT', '10',5967,'Capital et réserves','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5001,'PCG14-DEV','CAPIT', '101',5000,'Capital','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5002,'PCG14-DEV','CAPIT', '1011',5001,'Capital souscrit - non appelé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5003,'PCG14-DEV','CAPIT', '1012',5001,'Capital souscrit - appelé, non versé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5004,'PCG14-DEV','CAPIT', '1013',5001,'Capital souscrit - appelé, versé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5005,'PCG14-DEV','CAPIT','10131',5004,'Capital non amorti','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5006,'PCG14-DEV','CAPIT','10132',5004,'Capital amorti','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5007,'PCG14-DEV','CAPIT', '1018',5001,'Capital souscrit soumis à des réglementations particulières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5008,'PCG14-DEV','CAPIT', '102',5000,'Fonds fiduciaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5009,'PCG14-DEV','CAPIT', '104',5000,'Primes liées au capital social','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5010,'PCG14-DEV','CAPIT', '1041',5009,'Primes d''émission','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5011,'PCG14-DEV','CAPIT', '1042',5009,'Primes de fusion','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5012,'PCG14-DEV','CAPIT', '1043',5009,'Primes d''apport','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5013,'PCG14-DEV','CAPIT', '1044',5009,'Primes de conversion d''obligations en actions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5014,'PCG14-DEV','CAPIT', '1045',5009,'Bons de souscription d''actions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5015,'PCG14-DEV','CAPIT', '105',5000,'Ecarts de réévaluation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5016,'PCG14-DEV','CAPIT', '1051',5015,'Réserve spéciale de réévaluation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5017,'PCG14-DEV','CAPIT', '1052',5015,'Ecart de réévaluation libre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5018,'PCG14-DEV','CAPIT', '1053',5015,'Réserve de réévaluation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5019,'PCG14-DEV','CAPIT', '1055',5015,'Ecarts de réévaluation (autres opérations légales)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5020,'PCG14-DEV','CAPIT', '1057',5015,'Autres écarts de réévaluation en France','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5021,'PCG14-DEV','CAPIT', '1058',5015,'Autres écarts de réévaluation à l''Etranger','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5022,'PCG14-DEV','CAPIT', '106',5000,'Réserves','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5023,'PCG14-DEV','CAPIT', '1061',5022,'Réserve légale','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5024,'PCG14-DEV','CAPIT','10611',5023,'Réserve légale proprement dite','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5025,'PCG14-DEV','CAPIT','10612',5023,'Plus-values nettes à long terme','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5026,'PCG14-DEV','CAPIT', '1062',5022,'Réserves indisponibles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5027,'PCG14-DEV','CAPIT', '1063',5022,'Réserves statutaires ou contractuelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5028,'PCG14-DEV','CAPIT', '1064',5022,'Réserves réglementées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5029,'PCG14-DEV','CAPIT','10641',5028,'Plus-values nettes à long terme','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5030,'PCG14-DEV','CAPIT','10643',5028,'Réserves consécutives à l''octroi de subventions d''investissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5031,'PCG14-DEV','CAPIT','10648',5028,'Autres réserves réglementées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5032,'PCG14-DEV','CAPIT', '1068',5022,'Autres réserves','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5033,'PCG14-DEV','CAPIT','10681',5032,'Réserve de propre assureur','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5034,'PCG14-DEV','CAPIT','10688',5032,'Réserves diverses','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5035,'PCG14-DEV','CAPIT', '107',5000,'Ecart d''équivalence','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5036,'PCG14-DEV','CAPIT', '108',5000,'Compte de l''exploitant','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5037,'PCG14-DEV','CAPIT', '109',5000,'Actionnaires : Capital souscrit - non appelé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5038,'PCG14-DEV','CAPIT', '11',5967,'Report à nouveau (solde créditeur ou débiteur)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5039,'PCG14-DEV','CAPIT', '110',5038,'Report à nouveau (solde créditeur)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5040,'PCG14-DEV','CAPIT', '119',5038,'Report à nouveau (solde débiteur)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5041,'PCG14-DEV','CAPIT', '12',5967,'Résultat de l''exercice (bénéfice ou perte)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5042,'PCG14-DEV','CAPIT', '120',5041,'Résultat de l''exercice (bénéfice)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5043,'PCG14-DEV','CAPIT', '129',5041,'Résultat de l''exercice (perte)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5044,'PCG14-DEV','CAPIT', '13',5967,'Subventions d''investissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5045,'PCG14-DEV','CAPIT', '131',5044,'Subventions d''équipement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5046,'PCG14-DEV','CAPIT', '1311',5045,'Etat','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5047,'PCG14-DEV','CAPIT', '1312',5045,'Régions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5048,'PCG14-DEV','CAPIT', '1313',5045,'Départements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5049,'PCG14-DEV','CAPIT', '1314',5045,'Communes','1'); 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-INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5055,'PCG14-DEV','CAPIT', '139',5044,'Subventions d''investissement inscrites au compte de résultat','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5056,'PCG14-DEV','CAPIT', '1391',5055,'Subventions d''équipement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5057,'PCG14-DEV','CAPIT','13911',5056,'Etat','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5058,'PCG14-DEV','CAPIT','13912',5056,'Régions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5059,'PCG14-DEV','CAPIT','13913',5056,'Départements','1'); 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-INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5070,'PCG14-DEV','CAPIT', '143',5066,'Provisions réglementées relatives aux stocks','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5071,'PCG14-DEV','CAPIT', '1431',5070,'Hausse des prix','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5072,'PCG14-DEV','CAPIT', '1432',5070,'Fluctuation des cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5073,'PCG14-DEV','CAPIT', '144',5066,'Provisions réglementées relatives aux autres éléments de l''actif','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5074,'PCG14-DEV','CAPIT', '145',5066,'Amortissements dérogatoires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5075,'PCG14-DEV','CAPIT', '146',5066,'Provision spéciale de réévaluation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5076,'PCG14-DEV','CAPIT', '147',5066,'Plus-values réinvesties','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5077,'PCG14-DEV','CAPIT', '148',5066,'Autres provisions réglementées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5078,'PCG14-DEV','CAPIT', '15',5967,'Provisions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5079,'PCG14-DEV','CAPIT', '151',5078,'Provisions pour risques','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5080,'PCG14-DEV','CAPIT', '1511',5079,'Provisions pour litiges','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5081,'PCG14-DEV','CAPIT', '1512',5079,'Provisions pour garanties données aux clients','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5082,'PCG14-DEV','CAPIT', '1513',5079,'Provisions pour pertes sur marchés à terme','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5083,'PCG14-DEV','CAPIT', '1514',5079,'Provisions pour amendes et pénalités','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5084,'PCG14-DEV','CAPIT', '1515',5079,'Provisions pour pertes de change','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5085,'PCG14-DEV','CAPIT', '1516',5079,'Provisions pour pertes sur contrats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5086,'PCG14-DEV','CAPIT', '1518',5079,'Autres provisions pour risques','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5087,'PCG14-DEV','CAPIT', '153',5078,'Provisions pour pensions et obligations similaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5088,'PCG14-DEV','CAPIT', '154',5078,'Provisions pour restructurations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5089,'PCG14-DEV','CAPIT', '155',5078,'Provisions pour impôts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5090,'PCG14-DEV','CAPIT', '156',5078,'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5091,'PCG14-DEV','CAPIT', '157',5078,'Provisions pour charges à répartir sur plusieurs exercices','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5092,'PCG14-DEV','CAPIT', '1572',5091,'Provisions pour gros entretien ou grandes révisions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5093,'PCG14-DEV','CAPIT', '158',5078,'Autres provisions pour charges','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5094,'PCG14-DEV','CAPIT', '1581',5093,'Provisions pour remises en état','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5095,'PCG14-DEV','CAPIT', '16',5967,'Emprunts et dettes assimilées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5096,'PCG14-DEV','CAPIT', '161',5095,'Emprunts obligataires convertibles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5097,'PCG14-DEV','CAPIT', '162',5095,'Obligations représentatives de passifs nets remis en fiducie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5098,'PCG14-DEV','CAPIT', '163',5095,'Autres emprunts obligataires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5099,'PCG14-DEV','CAPIT', '164',5095,'Emprunts auprès des établissements de crédit','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5100,'PCG14-DEV','CAPIT', '165',5095,'Dépôts et cautionnements reçus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5101,'PCG14-DEV','CAPIT', '1651',5100,'Dépôts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5102,'PCG14-DEV','CAPIT', '1655',5100,'Cautionnements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5103,'PCG14-DEV','CAPIT', '166',5095,'Participation des salariés aux résultats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5104,'PCG14-DEV','CAPIT', '1661',5103,'Comptes bloqués','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5105,'PCG14-DEV','CAPIT', '1662',5103,'Fonds de participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5106,'PCG14-DEV','CAPIT', '167',5095,'Emprunts et dettes assortis de conditions particulières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5107,'PCG14-DEV','CAPIT', '1671',5106,'Emissions de titres participatifs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5108,'PCG14-DEV','CAPIT', '1674',5106,'Avances conditionnées de l''Etat','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5109,'PCG14-DEV','CAPIT', '1675',5106,'Emprunts participatifs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5110,'PCG14-DEV','CAPIT', '168',5095,'Autres emprunts et dettes assimilées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5111,'PCG14-DEV','CAPIT', '1681',5110,'Autres emprunts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5112,'PCG14-DEV','CAPIT', '1685',5110,'Rentes viagères capitalisées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5113,'PCG14-DEV','CAPIT', '1687',5110,'Autres dettes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5114,'PCG14-DEV','CAPIT', '1688',5110,'Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5115,'PCG14-DEV','CAPIT','16881',5114,'sur emprunts obligataires convertibles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5116,'PCG14-DEV','CAPIT','16883',5114,'sur autres emprunts obligataires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5117,'PCG14-DEV','CAPIT','16884',5114,'sur emprunts auprès des établissements de crédit','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5118,'PCG14-DEV','CAPIT','16885',5114,'sur dépôts et cautionnements reçus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5119,'PCG14-DEV','CAPIT','16886',5114,'sur participation des salariés aux résultats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5120,'PCG14-DEV','CAPIT','16887',5114,'sur emprunts et dettes assortis de conditions particulières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5121,'PCG14-DEV','CAPIT','16888',5114,'sur autres emprunts et dettes assimilées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5122,'PCG14-DEV','CAPIT', '169',5095,'Primes de remboursement des obligations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5123,'PCG14-DEV','CAPIT', '17',5967,'Dettes rattachées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5124,'PCG14-DEV','CAPIT', '171',5123,'Dettes rattachées à des participations (groupe)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5125,'PCG14-DEV','CAPIT', '174',5123,'Dettes rattachées à des participations (hors groupe)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5126,'PCG14-DEV','CAPIT', '178',5123,'Dettes rattachées à des sociétés en participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5127,'PCG14-DEV','CAPIT', '1781',5126,'Principal','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5128,'PCG14-DEV','CAPIT', '1788',5126,'Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5129,'PCG14-DEV','CAPIT', '18',5967,'Comptes de liaison des établissements et sociétés en participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5130,'PCG14-DEV','CAPIT', '181',5129,'Comptes de liaison des établissements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5131,'PCG14-DEV','CAPIT', '186',5129,'Biens et prestations de services échangés entre établissements (charges)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5132,'PCG14-DEV','CAPIT', '187',5129,'Biens et prestations de services échangés entre établissements (produits)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5133,'PCG14-DEV','CAPIT', '188',5129,'Comptes de liaison des sociétés en participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5134,'PCG14-DEV','IMMO', '20',5968,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5135,'PCG14-DEV','IMMO', '201',5134,'Frais d''établissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5136,'PCG14-DEV','IMMO', '2011',5135,'Frais de constitution','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5137,'PCG14-DEV','IMMO', '2012',5135,'Frais de premier établissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5138,'PCG14-DEV','IMMO','20121',5137,'Frais de prospection','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5139,'PCG14-DEV','IMMO','20122',5137,'Frais de publicité','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5140,'PCG14-DEV','IMMO','2013',5135,'Frais d''augmentation de capital et d''opérations diverses (fusions, scissions, transformations)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5141,'PCG14-DEV','IMMO','203',5134,'Frais de recherche et de développement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5142,'PCG14-DEV','IMMO','205',5134,'Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5143,'PCG14-DEV','IMMO','206',5134,'Droit au bail','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5144,'PCG14-DEV','IMMO','207',5134,'Fonds commercial','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5145,'PCG14-DEV','IMMO','208',5134,'Autres immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5146,'PCG14-DEV','IMMO','21',5968,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5147,'PCG14-DEV','IMMO','211',5146,'Terrains','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5148,'PCG14-DEV','IMMO','2111',5147,'Terrains nus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5149,'PCG14-DEV','IMMO','2112',5147,'Terrains aménagés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5150,'PCG14-DEV','IMMO','2113',5147,'Sous - sols et sursols','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5151,'PCG14-DEV','IMMO','2114',5147,'Terrains de gisement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5152,'PCG14-DEV','IMMO','21141',5151,'Carrières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5153,'PCG14-DEV','IMMO','2115',5147,'Terrains bâtis','1'); 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-INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5164,'PCG14-DEV','IMMO','21315',5162,'Ensembles immobiliers administratifs et commerciaux (A, B)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5165,'PCG14-DEV','IMMO','21318',5162,'Autres ensembles immobiliers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5166,'PCG14-DEV','IMMO','213181',5165,'affectés aux opérations professionnelles (A, B)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5167,'PCG14-DEV','IMMO','213188',5165,'affectés aux opérations non professionnelles (A, B)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5168,'PCG14-DEV','IMMO','2135',5161,'Installations générales - agencements - aménagements des constructions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5169,'PCG14-DEV','IMMO','21351',5168,'Ensembles immobiliers industriels (A, B)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5170,'PCG14-DEV','IMMO','21355',5168,'Ensembles immobiliers administratifs et commerciaux (A, B)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5171,'PCG14-DEV','IMMO','21358',5168,'Autres ensembles immobiliers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5172,'PCG14-DEV','IMMO','213581',5171,'affectés aux opérations professionnelles (A, B)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5173,'PCG14-DEV','IMMO','213588',5171,'affectés aux opérations non professionnelles (A, B)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5174,'PCG14-DEV','IMMO','2138',5161,'Ouvrages d''infrastructure','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5175,'PCG14-DEV','IMMO','21381',5174,'Voies de terre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5176,'PCG14-DEV','IMMO','21382',5174,'Voies de fer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5177,'PCG14-DEV','IMMO','21383',5174,'Voies d''eau','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5178,'PCG14-DEV','IMMO','21384',5174,'Barrages','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5179,'PCG14-DEV','IMMO','21385',5174,'Pistes d''aérodromes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5180,'PCG14-DEV','IMMO','214',5146,'Constructions sur sol d''autrui (même ventilation que celle du compte 213)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5181,'PCG14-DEV','IMMO','215',5146,'Installations techniques, matériels et outillage industriels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5182,'PCG14-DEV','IMMO','2151',5181,'Installations complexes spécialisées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5183,'PCG14-DEV','IMMO','21511',5182,'sur sol propre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5184,'PCG14-DEV','IMMO','21514',5182,'sur sol d''autrui','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5185,'PCG14-DEV','IMMO','2153',5181,'Installations à caractère spécifique','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5186,'PCG14-DEV','IMMO','21531',5185,'sur sol propre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5187,'PCG14-DEV','IMMO','21534',5185,'sur sol d''autrui','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5188,'PCG14-DEV','IMMO','2154',5181,'Matériel industriel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5189,'PCG14-DEV','IMMO','2155',5181,'Outillage industriel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5190,'PCG14-DEV','IMMO','2157',5181,'Agencements et aménagements du matériel et outillage industriels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5191,'PCG14-DEV','IMMO','218',5146,'Autres immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5192,'PCG14-DEV','IMMO','2181',5191,'Installations générales, agencements, aménagements divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5193,'PCG14-DEV','IMMO','2182',5191,'Matériel de transport','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5194,'PCG14-DEV','IMMO','2183',5191,'Matériel de bureau et matériel informatique','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5195,'PCG14-DEV','IMMO','2184',5191,'Mobilier','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5196,'PCG14-DEV','IMMO','2185',5191,'Cheptel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5197,'PCG14-DEV','IMMO','2186',5191,'Emballages récupérables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5198,'PCG14-DEV','IMMO','22',5968,'Immobilisations mises en concession','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5199,'PCG14-DEV','IMMO','23',5968,'Immobilisations en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5200,'PCG14-DEV','IMMO','231',5199,'Immobilisations corporelles en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5201,'PCG14-DEV','IMMO','2312',5200,'Terrains','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5202,'PCG14-DEV','IMMO','2313',5200,'Constructions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5203,'PCG14-DEV','IMMO','2315',5200,'Installations techniques, matériel et outillage industriels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5204,'PCG14-DEV','IMMO','2318',5200,'Autres immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5205,'PCG14-DEV','IMMO','232',5199,'Immobilisations incorporelles en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5206,'PCG14-DEV','IMMO','237',5199,'Avances et acomptes versés sur immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5207,'PCG14-DEV','IMMO','238',5199,'Avances et acomptes versés sur commandes d''immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5208,'PCG14-DEV','IMMO','2382',5207,'Terrains','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5209,'PCG14-DEV','IMMO','2383',5207,'Constructions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5210,'PCG14-DEV','IMMO','2385',5207,'Installations techniques, matériel et outillage industriels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5211,'PCG14-DEV','IMMO','2388',5207,'Autres immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5212,'PCG14-DEV','IMMO','25',5968,'Parts dans des entreprises liées et créances sur des entreprises liées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5213,'PCG14-DEV','IMMO','26',5968,'Participations et créances rattachées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5214,'PCG14-DEV','IMMO','261',5213,'Titres de participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5215,'PCG14-DEV','IMMO','2611',5214,'Actions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5216,'PCG14-DEV','IMMO','2618',5214,'Autres titres','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5217,'PCG14-DEV','IMMO','266',5213,'Autres formes de participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5218,'PCG14-DEV','IMMO','2661',5217,'Droits représentatifs d''actifs nets remis en fiducie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5219,'PCG14-DEV','IMMO','267',5213,'Créances rattachées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5220,'PCG14-DEV','IMMO','2671',5219,'Créances rattachées à des participations (groupe)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5221,'PCG14-DEV','IMMO','2674',5219,'Créances rattachées à des participations (hors groupe)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5222,'PCG14-DEV','IMMO','2675',5219,'Versements représentatifs d''apports non capitalisés (appel de fonds)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5223,'PCG14-DEV','IMMO','2676',5219,'Avances consolidables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5224,'PCG14-DEV','IMMO','2677',5219,'Autres créances rattachées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5225,'PCG14-DEV','IMMO','2678',5219,'Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5226,'PCG14-DEV','IMMO','268',5213,'Créances rattachées à des sociétés en participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5227,'PCG14-DEV','IMMO','2681',5226,'Principal','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5228,'PCG14-DEV','IMMO','2688',5226,'Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5229,'PCG14-DEV','IMMO','269',5213,'Versements restant à effectuer sur titres de participation non libérés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5230,'PCG14-DEV','IMMO','27',5968,'Autres immobilisations financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5231,'PCG14-DEV','IMMO','271',5230,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5232,'PCG14-DEV','IMMO','2711',5231,'Actions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5233,'PCG14-DEV','IMMO','2718',5231,'Autres titres','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5234,'PCG14-DEV','IMMO','272',5230,'Titres immobilisés (droit de créance)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5235,'PCG14-DEV','IMMO','2721',5234,'Obligations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5236,'PCG14-DEV','IMMO','2722',5234,'Bons','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5237,'PCG14-DEV','IMMO','273',5230,'Titres immobilisés de l''activité de portefeuille','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5238,'PCG14-DEV','IMMO','274',5230,'Prêts','1'); 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-INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5283,'PCG14-DEV','IMMO','2932',5281,'Immobilisations incorporelles en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5284,'PCG14-DEV','IMMO','296',5272,'Dépréciations des participations et créances rattachées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5285,'PCG14-DEV','IMMO','2961',5284,'Titres de participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5286,'PCG14-DEV','IMMO','2966',5284,'Autres formes de participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5287,'PCG14-DEV','IMMO','2967',5284,'Créances rattachées à des participations (même ventilation que celle du compte 267)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5288,'PCG14-DEV','IMMO','2968',5284,'Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5289,'PCG14-DEV','IMMO','297',5272,'Dépréciations des autres immobilisations financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5290,'PCG14-DEV','IMMO','2971',5289,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille - droit de propriété (même ventilation que celle du compte 271)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5291,'PCG14-DEV','IMMO','2972',5289,'Droit de créance (même ventilation que celle du compte 272)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5292,'PCG14-DEV','IMMO','2973',5289,'Titres immobilisés de l''activité de portefeuille','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5293,'PCG14-DEV','IMMO','2974',5289,'Prêts (même ventilation que celle du compte 274)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5294,'PCG14-DEV','IMMO','2975',5289,'Dépôts et cautionnements versés (même ventilation que celle du compte 275)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5295,'PCG14-DEV','IMMO','2976',5289,'Autres créances immobilisées (même ventilation que celle du compte 276)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5296,'PCG14-DEV','STOCK','31',5969,'Matières premières (et fournitures)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5297,'PCG14-DEV','STOCK','311',5296,'Matières (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5298,'PCG14-DEV','STOCK','312',5296,'Matières (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5299,'PCG14-DEV','STOCK','317',5296,'Fournitures A, B, C,','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5300,'PCG14-DEV','STOCK','32',5969,'Autres approvisionnements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5301,'PCG14-DEV','STOCK','321',5300,'Matières consommables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5302,'PCG14-DEV','STOCK','3211',5301,'Matières (ou groupe) C','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5303,'PCG14-DEV','STOCK','3212',5301,'Matières (ou groupe) d','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5304,'PCG14-DEV','STOCK','322',5300,'Fournitures consommables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5305,'PCG14-DEV','STOCK','3221',5304,'Combustibles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5306,'PCG14-DEV','STOCK','3222',5304,'Produits d''entretien','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5307,'PCG14-DEV','STOCK','3223',5304,'Fournitures d''atelier et d''usine','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5308,'PCG14-DEV','STOCK','3224',5304,'Fournitures de magasin','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5309,'PCG14-DEV','STOCK','3225',5304,'Fournitures de bureau','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5310,'PCG14-DEV','STOCK','326',5300,'Emballages','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5311,'PCG14-DEV','STOCK','3261',5310,'Emballages perdus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5312,'PCG14-DEV','STOCK','3265',5310,'Emballages récupérables non identifiables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5313,'PCG14-DEV','STOCK','3267',5310,'Emballages à usage mixte','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5314,'PCG14-DEV','STOCK','33',5969,'En-cours de production de biens','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5315,'PCG14-DEV','STOCK','331',5314,'Produits en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5316,'PCG14-DEV','STOCK','3311',5315,'Produits en cours P 1','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5317,'PCG14-DEV','STOCK','3312',5315,'Produits en cours P 2','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5318,'PCG14-DEV','STOCK','335',5314,'Travaux en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5319,'PCG14-DEV','STOCK','3351',5318,'Travaux en cours T 1','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5320,'PCG14-DEV','STOCK','3352',5318,'Travaux en cours T 2','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5321,'PCG14-DEV','STOCK','34',5969,'En-cours de production de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5322,'PCG14-DEV','STOCK','341',5321,'Etudes en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5323,'PCG14-DEV','STOCK','3411',5322,'Etudes en cours E 1','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5324,'PCG14-DEV','STOCK','3412',5322,'Etudes en cours E 2','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5325,'PCG14-DEV','STOCK','345',5321,'Prestations de services en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5326,'PCG14-DEV','STOCK','3451',5325,'Prestations de services S 1','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5327,'PCG14-DEV','STOCK','3452',5325,'Prestations de services S 2','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5328,'PCG14-DEV','STOCK','35',5969,'Stocks de produits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5329,'PCG14-DEV','STOCK','351',5328,'Produits intermédiaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5330,'PCG14-DEV','STOCK','3511',5329,'Produits intermédiaires (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5331,'PCG14-DEV','STOCK','3512',5329,'Produits intermédiaires (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5332,'PCG14-DEV','STOCK','355',5328,'Produits finis','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5333,'PCG14-DEV','STOCK','3551',5332,'Produits finis (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5334,'PCG14-DEV','STOCK','3552',5332,'Produits finis (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5335,'PCG14-DEV','STOCK','358',5328,'Produits résiduels (ou matières de récupération)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5336,'PCG14-DEV','STOCK','3581',5335,'Déchets','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5337,'PCG14-DEV','STOCK','3585',5335,'Rebuts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5338,'PCG14-DEV','STOCK','3586',5335,'Matières de récupération','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5339,'PCG14-DEV','STOCK','36',5969,'(compte à ouvrir, le cas échéant, sous l''intitulé ''Stocks provenant d''immobilisations'')','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5340,'PCG14-DEV','STOCK','37',5969,'Stocks de marchandises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5341,'PCG14-DEV','STOCK','371',5340,'Marchandises (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5342,'PCG14-DEV','STOCK','372',5340,'Marchandises (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5343,'PCG14-DEV','STOCK','38',5969,'(lorsque l''entité tient un inventaire permanent en comptabilité générale, le compte 38 peut être utilisé pour comptabiliser les stocks en voie d''acheminement, mis en dépôt ou donnés en consignation)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5344,'PCG14-DEV','STOCK','39',5969,'Dépréciations des stocks et en-cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5345,'PCG14-DEV','STOCK','391',5344,'Dépréciations des matières premières (et fournitures)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5346,'PCG14-DEV','STOCK','3911',5345,'Matières (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5347,'PCG14-DEV','STOCK','3912',5345,'Matières (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5348,'PCG14-DEV','STOCK','3917',5345,'Fournitures A, B, C,','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5349,'PCG14-DEV','STOCK','392',5344,'Dépréciations des autres approvisionnements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5350,'PCG14-DEV','STOCK','3921',5349,'Matières consommables (même ventilation que celle du compte 321)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5351,'PCG14-DEV','STOCK','3922',5349,'Fournitures consommables (même ventilation que celle du compte 322)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5352,'PCG14-DEV','STOCK','3926',5349,'Emballages (même ventilation que celle du compte 326)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5353,'PCG14-DEV','STOCK','393',5344,'Dépréciations des en-cours de production de biens','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5354,'PCG14-DEV','STOCK','3931',5353,'Produits en cours (même ventilation que celle du compte 331)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5355,'PCG14-DEV','STOCK','3935',5353,'Travaux en cours (même ventilation que celle du compte 335)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5356,'PCG14-DEV','STOCK','394',5344,'Dépréciations des en-cours de production de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5357,'PCG14-DEV','STOCK','3941',5356,'Etudes en cours (même ventilation que celle du compte 341)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5358,'PCG14-DEV','STOCK','3945',5356,'Prestations de services en cours (même ventilation que celle du compte 345)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5359,'PCG14-DEV','STOCK','395',5344,'Dépréciations des stocks de produits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5360,'PCG14-DEV','STOCK','3951',5359,'Produits intermédiaires (même ventilation que celle du compte 351)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5361,'PCG14-DEV','STOCK','3955',5359,'Produits finis (même ventilation que celle du compte 355)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5362,'PCG14-DEV','STOCK','397',5344,'Dépréciations des stocks de marchandises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5363,'PCG14-DEV','STOCK','3971',5362,'Marchandise (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5364,'PCG14-DEV','STOCK','3972',5362,'Marchandise (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5365,'PCG14-DEV','THIRDPARTY','40',5970,'Fournisseurs et comptes rattachés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5366,'PCG14-DEV','THIRDPARTY','400',5365,'Fournisseurs et comptes rattachés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5367,'PCG14-DEV','THIRDPARTY','401',5365,'Fournisseurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5368,'PCG14-DEV','THIRDPARTY','4011',5367,'Fournisseurs - Achats de biens et prestations de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5369,'PCG14-DEV','THIRDPARTY','4017',5367,'Fournisseurs - Retenues de garantie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5370,'PCG14-DEV','THIRDPARTY','403',5365,'Fournisseurs - Effets à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5371,'PCG14-DEV','THIRDPARTY','404',5365,'Fournisseurs d''immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5372,'PCG14-DEV','THIRDPARTY','4041',5371,'Fournisseurs - Achats d''immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5373,'PCG14-DEV','THIRDPARTY','4047',5371,'Fournisseurs d''immobilisations - Retenues de garantie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5374,'PCG14-DEV','THIRDPARTY','405',5365,'Fournisseurs d''immobilisations - Effets à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5375,'PCG14-DEV','THIRDPARTY','408',5365,'Fournisseurs - Factures non parvenues','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5376,'PCG14-DEV','THIRDPARTY','4081',5375,'Fournisseurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5377,'PCG14-DEV','THIRDPARTY','4084',5375,'Fournisseurs d''immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5378,'PCG14-DEV','THIRDPARTY','4088',5375,'Fournisseurs - Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5379,'PCG14-DEV','THIRDPARTY','409',5365,'Fournisseurs débiteurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5380,'PCG14-DEV','THIRDPARTY','4091',5379,'Fournisseurs - Avances et acomptes versés sur commandes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5381,'PCG14-DEV','THIRDPARTY','4096',5379,'Fournisseurs - Créances pour emballages et matériel à rendre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5382,'PCG14-DEV','THIRDPARTY','4097',5379,'Fournisseurs - Autres avoirs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5383,'PCG14-DEV','THIRDPARTY','40971',5382,'Fournisseurs d''exploitation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5384,'PCG14-DEV','THIRDPARTY','40974',5382,'Fournisseurs d''immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5385,'PCG14-DEV','THIRDPARTY','4098',5379,'Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5386,'PCG14-DEV','THIRDPARTY','41',5970,'Clients et comptes rattachés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5387,'PCG14-DEV','THIRDPARTY','410',5386,'Clients et comptes rattachés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5388,'PCG14-DEV','THIRDPARTY','411',5386,'Clients','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5389,'PCG14-DEV','THIRDPARTY','4111',5388,'Clients - Ventes de biens ou de prestations de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5390,'PCG14-DEV','THIRDPARTY','4117',5388,'Clients - Retenues de garantie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5391,'PCG14-DEV','THIRDPARTY','413',5386,'Clients - Effets à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5392,'PCG14-DEV','THIRDPARTY','416',5386,'Clients douteux ou litigieux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5393,'PCG14-DEV','THIRDPARTY','418',5386,'Clients - Produits non encore facturés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5394,'PCG14-DEV','THIRDPARTY','4181',5393,'Clients - Factures à établir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5395,'PCG14-DEV','THIRDPARTY','4188',5393,'Clients - Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5396,'PCG14-DEV','THIRDPARTY','419',5386,'Clients créditeurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5397,'PCG14-DEV','THIRDPARTY','4191',5396,'Clients - Avances et acomptes reçus sur commandes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5398,'PCG14-DEV','THIRDPARTY','4196',5396,'Clients - Dettes sur emballages et matériels consignés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5399,'PCG14-DEV','THIRDPARTY','4197',5396,'Clients - Autres avoirs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5400,'PCG14-DEV','THIRDPARTY','4198',5396,'Rabais, remises, ristournes à accorder et autres avoirs à établir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5401,'PCG14-DEV','THIRDPARTY','42',5970,'Personnel et comptes rattachés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5402,'PCG14-DEV','THIRDPARTY','421',5401,'Personnel - Rémunérations dues','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5403,'PCG14-DEV','THIRDPARTY','422',5401,'Comités d''entreprises, d''établissement, …','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5404,'PCG14-DEV','THIRDPARTY','424',5401,'Participation des salariés aux résultats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5405,'PCG14-DEV','THIRDPARTY','4246',5404,'Réserve spéciale','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5406,'PCG14-DEV','THIRDPARTY','4248',5404,'Comptes courants','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5407,'PCG14-DEV','THIRDPARTY','425',5401,'Personnel - Avances et acomptes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5408,'PCG14-DEV','THIRDPARTY','426',5401,'Personnel - Dépôts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5409,'PCG14-DEV','THIRDPARTY','427',5401,'Personnel - Oppositions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5410,'PCG14-DEV','THIRDPARTY','428',5401,'Personnel - Charges à payer et produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5411,'PCG14-DEV','THIRDPARTY','4282',5410,'Dettes provisionnées pour congés à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5412,'PCG14-DEV','THIRDPARTY','4284',5410,'Dettes provisionnées pour participation des salariés aux résultats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5413,'PCG14-DEV','THIRDPARTY','4286',5410,'Autres charges à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5414,'PCG14-DEV','THIRDPARTY','4287',5410,'Produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5415,'PCG14-DEV','THIRDPARTY','43',5970,'Sécurité sociale et autres organismes sociaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5416,'PCG14-DEV','THIRDPARTY','431',5415,'Sécurité sociale','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5417,'PCG14-DEV','THIRDPARTY','437',5415,'Autres organismes sociaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5418,'PCG14-DEV','THIRDPARTY','438',5415,'Organismes sociaux - Charges à payer et produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5419,'PCG14-DEV','THIRDPARTY','4382',5418,'Charges sociales sur congés à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5420,'PCG14-DEV','THIRDPARTY','4386',5418,'Autres charges à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5421,'PCG14-DEV','THIRDPARTY','4387',5418,'Produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5422,'PCG14-DEV','THIRDPARTY','44',5970,'Etat et autres collectivités publiques','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5423,'PCG14-DEV','THIRDPARTY','441',5422,'Etat - Subventions à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5424,'PCG14-DEV','THIRDPARTY','4411',5423,'Subventions d''investissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5425,'PCG14-DEV','THIRDPARTY','4417',5423,'Subventions d''exploitation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5426,'PCG14-DEV','THIRDPARTY','4418',5423,'Subventions d''équilibre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5427,'PCG14-DEV','THIRDPARTY','4419',5423,'Avances sur subventions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5428,'PCG14-DEV','THIRDPARTY','442',5422,'Etat - Impôts et taxes recouvrables sur des tiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5975,'PCG14-DEV','THIRDPARTY','4421',5428,'Prélèvements à la source (Impôt sur le revenu)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5976,'PCG14-DEV','THIRDPARTY','4422',5428,'Prélèvements forfaitaires non libératoires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5977,'PCG14-DEV','THIRDPARTY','4423',5428,'Retenues et prélèvements sur les distributions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5429,'PCG14-DEV','THIRDPARTY','4424',5428,'Obligataires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5430,'PCG14-DEV','THIRDPARTY','4425',5428,'Associés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5431,'PCG14-DEV','THIRDPARTY','443',5422,'Opérations particulières avec l''Etat les collectivités publiques, les organismes internationaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5432,'PCG14-DEV','THIRDPARTY','4431',5431,'Créances sur l''Etat résultant de la suppression de la règle du décalage d''un mois en matière de TVA','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5433,'PCG14-DEV','THIRDPARTY','4438',5431,'Intérêts courus sur créances figurant au 4431','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5434,'PCG14-DEV','THIRDPARTY','444',5422,'Etat - Impôts sur les bénéfices','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5435,'PCG14-DEV','THIRDPARTY','445',5422,'Etat - Taxes sur le chiffre d''affaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5436,'PCG14-DEV','THIRDPARTY','4452',5435,'TVA due intracommunautaire','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5437,'PCG14-DEV','THIRDPARTY','4455',5435,'Taxes sur le chiffre d''affaires à décaisser','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5438,'PCG14-DEV','THIRDPARTY','44551',5437,'TVA à décaisser','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5439,'PCG14-DEV','THIRDPARTY','44558',5437,'Taxes assimilées à la TVA','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5440,'PCG14-DEV','THIRDPARTY','4456',5435,'Taxes sur le chiffre d''affaires déductibles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5441,'PCG14-DEV','THIRDPARTY','44562',5440,'TVA sur immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5442,'PCG14-DEV','THIRDPARTY','44563',5440,'TVA transférée par d''autres entreprises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5443,'PCG14-DEV','THIRDPARTY','44566',5440,'TVA sur autres biens et services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5444,'PCG14-DEV','THIRDPARTY','44567',5440,'Crédit de TVA à reporter','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5445,'PCG14-DEV','THIRDPARTY','44568',5440,'Taxes assimilées à la TVA','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5446,'PCG14-DEV','THIRDPARTY','4457',5435,'Taxes sur le chiffre d''affaires collectées par l''entreprise','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5447,'PCG14-DEV','THIRDPARTY','44571',5446,'TVA collectée','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5448,'PCG14-DEV','THIRDPARTY','44578',5446,'Taxes assimilées à la TVA','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5449,'PCG14-DEV','THIRDPARTY','4458',5435,'Taxes sur le chiffre d''affaires à régulariser ou en attente','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5450,'PCG14-DEV','THIRDPARTY','44581',5449,'Acomptes - Régime simplifié d''imposition','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5451,'PCG14-DEV','THIRDPARTY','44582',5449,'Acomptes - Régime de forfait','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5452,'PCG14-DEV','THIRDPARTY','44583',5449,'Remboursement de taxes sur le chiffre d''affaires demandé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5453,'PCG14-DEV','THIRDPARTY','44584',5449,'TVA récupérée d''avance','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5454,'PCG14-DEV','THIRDPARTY','44586',5449,'Taxes sur le chiffre d''affaires sur factures non parvenues','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5455,'PCG14-DEV','THIRDPARTY','44587',5449,'Taxes sur le chiffre d''affaires sur factures à établir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5456,'PCG14-DEV','THIRDPARTY','446',5422,'Obligations cautionnées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5457,'PCG14-DEV','THIRDPARTY','447',5422,'Autres impôts, taxes et versements assimilés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5458,'PCG14-DEV','THIRDPARTY','448',5422,'Etat - Charges à payer et produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5459,'PCG14-DEV','THIRDPARTY','4482',5458,'Charges fiscales sur congés à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5460,'PCG14-DEV','THIRDPARTY','4486',5458,'Charges à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5461,'PCG14-DEV','THIRDPARTY','4487',5458,'Produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5462,'PCG14-DEV','THIRDPARTY','449',5422,'Quotas d''émission à acquérir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5463,'PCG14-DEV','THIRDPARTY','45',5970,'Groupe et associés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5464,'PCG14-DEV','THIRDPARTY','451',5463,'Groupe','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5465,'PCG14-DEV','THIRDPARTY','455',5463,'Associés - Comptes courants','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5466,'PCG14-DEV','THIRDPARTY','4551',5465,'Principal','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5467,'PCG14-DEV','THIRDPARTY','4558',5465,'Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5468,'PCG14-DEV','THIRDPARTY','456',5463,'Associés - Opérations sur le capital','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5469,'PCG14-DEV','THIRDPARTY','4561',5468,'Associés - Comptes d''apport en société','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5470,'PCG14-DEV','THIRDPARTY','45611',5469,'Apports en nature','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5471,'PCG14-DEV','THIRDPARTY','45615',5469,'Apports en numéraire','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5472,'PCG14-DEV','THIRDPARTY','4562',5468,'Apporteurs - Capital appelé, non versé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5473,'PCG14-DEV','THIRDPARTY','45621',5472,'Actionnaires - Capital souscrit et appelé, non versé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5474,'PCG14-DEV','THIRDPARTY','45625',5472,'Associés - Capital appelé, non versé','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5475,'PCG14-DEV','THIRDPARTY','4563',5468,'Associés - Versements reçus sur augmentation de capital','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5476,'PCG14-DEV','THIRDPARTY','4564',5468,'Associés - Versements anticipés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5477,'PCG14-DEV','THIRDPARTY','4566',5468,'Actionnaires défaillants','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5478,'PCG14-DEV','THIRDPARTY','4567',5468,'Associés - Capital à rembourser','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5479,'PCG14-DEV','THIRDPARTY','457',5463,'Associés - Dividendes à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5480,'PCG14-DEV','THIRDPARTY','458',5463,'Associés - Opérations faites en commun et en GIE','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5481,'PCG14-DEV','THIRDPARTY','4581',5480,'Opérations courantes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5482,'PCG14-DEV','THIRDPARTY','4588',5480,'Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5483,'PCG14-DEV','THIRDPARTY','46',5970,'Débiteurs divers et créditeurs divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5484,'PCG14-DEV','THIRDPARTY','462',5483,'Créances sur cessions d''immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5485,'PCG14-DEV','THIRDPARTY','464',5483,'Dettes sur acquisitions de valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5486,'PCG14-DEV','THIRDPARTY','465',5483,'Créances sur cessions de valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5487,'PCG14-DEV','THIRDPARTY','467',5483,'Autres comptes débiteurs ou créditeurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5488,'PCG14-DEV','THIRDPARTY','468',5483,'Divers - Charges à payer et produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5489,'PCG14-DEV','THIRDPARTY','4686',5488,'Charges à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5490,'PCG14-DEV','THIRDPARTY','4687',5488,'Produits à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5491,'PCG14-DEV','THIRDPARTY','47',5970,'Comptes transitoires ou d''attente','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5492,'PCG14-DEV','THIRDPARTY','471',5491,'Comptes d''attente','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5493,'PCG14-DEV','THIRDPARTY','472',5491,'Comptes d''attente','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5494,'PCG14-DEV','THIRDPARTY','473',5491,'Comptes d''attente','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5495,'PCG14-DEV','THIRDPARTY','474',5491,'Comptes d''attente','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5496,'PCG14-DEV','THIRDPARTY','475',5491,'Comptes d''attente','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5497,'PCG14-DEV','THIRDPARTY','476',5491,'Différence de conversion - Actif','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5498,'PCG14-DEV','THIRDPARTY','4761',5497,'Diminution des créances','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5499,'PCG14-DEV','THIRDPARTY','4762',5497,'Augmentation des dettes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5500,'PCG14-DEV','THIRDPARTY','4768',5497,'Différences compensées par couverture de change','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5501,'PCG14-DEV','THIRDPARTY','477',5491,'Différences de conversion - Passif','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5502,'PCG14-DEV','THIRDPARTY','4771',5501,'Augmentation des créances','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5503,'PCG14-DEV','THIRDPARTY','4772',5501,'Diminution des dettes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5504,'PCG14-DEV','THIRDPARTY','4778',5501,'Différences compensées par couverture de change','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5505,'PCG14-DEV','THIRDPARTY','478',5491,'Autres comptes transitoires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5506,'PCG14-DEV','THIRDPARTY','48',5970,'Comptes de régularisation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5507,'PCG14-DEV','THIRDPARTY','481',5506,'Charges à répartir sur plusieurs exercices','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5508,'PCG14-DEV','THIRDPARTY','4816',5507,'Frais d''émission des emprunts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5509,'PCG14-DEV','THIRDPARTY','486',5506,'Charges constatées d''avance','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5510,'PCG14-DEV','THIRDPARTY','487',5506,'Produits constatés d''avance','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5511,'PCG14-DEV','THIRDPARTY','488',5506,'Comptes de répartition périodique des charges et des produits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5512,'PCG14-DEV','THIRDPARTY','4886',5511,'Charges','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5513,'PCG14-DEV','THIRDPARTY','4887',5511,'Produits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5514,'PCG14-DEV','THIRDPARTY','49',5970,'Dépréciations des comptes de tiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5515,'PCG14-DEV','THIRDPARTY','491',5514,'Dépréciations des comptes de clients','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5516,'PCG14-DEV','THIRDPARTY','495',5514,'Dépréciations des comptes du groupe et des associés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5517,'PCG14-DEV','THIRDPARTY','4951',5516,'Comptes du groupe','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5518,'PCG14-DEV','THIRDPARTY','4955',5516,'Comptes courants des associés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5519,'PCG14-DEV','THIRDPARTY','4958',5516,'Opérations faites en commun et en GIE','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5520,'PCG14-DEV','THIRDPARTY','496',5514,'Dépréciations des comptes de débiteurs divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5521,'PCG14-DEV','THIRDPARTY','4962',5520,'Créances sur cessions d''immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5522,'PCG14-DEV','THIRDPARTY','4965',5520,'Créances sur cessions de valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5523,'PCG14-DEV','THIRDPARTY','4967',5520,'Autres comptes débiteurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5524,'PCG14-DEV','FINAN','501',5971,'Parts dans des entreprises liées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5526,'PCG14-DEV','FINAN','502',5524,'Actions propres','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5527,'PCG14-DEV','FINAN','5021',5526,'Actons destinées à être attribuées aux employés et affectées à des plans déterminés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5528,'PCG14-DEV','FINAN','5022',5526,'Actons disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5529,'PCG14-DEV','FINAN','503',5524,'Actions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5530,'PCG14-DEV','FINAN','5031',5529,'Titres cotés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5531,'PCG14-DEV','FINAN','5035',5529,'Titres non cotés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5532,'PCG14-DEV','FINAN','504',5524,'Autres titres conférant un droit de propriété','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5533,'PCG14-DEV','FINAN','505',5524,'Obligations et bons émis par la société et rachetés par elle','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5534,'PCG14-DEV','FINAN','506',5524,'Obligations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5535,'PCG14-DEV','FINAN','5061',5534,'Titres cotés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5536,'PCG14-DEV','FINAN','5065',5534,'Titres non cotés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5537,'PCG14-DEV','FINAN','507',5524,'Bons du Trésor et bons de caisse à court terme','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5538,'PCG14-DEV','FINAN','508',5524,'Autres valeurs mobilières de placement et autres créances assimilées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5539,'PCG14-DEV','FINAN','5081',5538,'Autres valeurs mobilières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5540,'PCG14-DEV','FINAN','5082',5538,'Bons de souscription','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5541,'PCG14-DEV','FINAN','5088',5538,'Intérêts courus sur obligations, bons et valeurs assimilés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5542,'PCG14-DEV','FINAN','509',5524,'Versements restant à effectuer sur valeurs mobilières de placement non libérées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5543,'PCG14-DEV','FINAN','51',5971,'Banques, établissements financiers et assimilés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5544,'PCG14-DEV','FINAN','511',5543,'Valeurs à l''encaissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5545,'PCG14-DEV','FINAN','5111',5544,'Coupons échus à l''encaissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5546,'PCG14-DEV','FINAN','5112',5544,'Chèques à encaisser','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5547,'PCG14-DEV','FINAN','5113',5544,'Effets à l''encaissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5548,'PCG14-DEV','FINAN','5114',5544,'Effets à l''escompte','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5549,'PCG14-DEV','FINAN','512',5543,'Banques','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5550,'PCG14-DEV','FINAN','5121',5549,'Comptes en monnaie nationale','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5551,'PCG14-DEV','FINAN','5124',5549,'Comptes en devises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5552,'PCG14-DEV','FINAN','514',5543,'Chèques postaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5553,'PCG14-DEV','FINAN','515',5543,'Caisses du Trésor et des établissements publics','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5554,'PCG14-DEV','FINAN','516',5543,'Sociétés de bourse','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5555,'PCG14-DEV','FINAN','517',5543,'Autres organismes financiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5556,'PCG14-DEV','FINAN','518',5543,'Intérêts courus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5557,'PCG14-DEV','FINAN','5181',5556,'Intérêts courus à payer','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5558,'PCG14-DEV','FINAN','5188',5556,'Intérêts courus à recevoir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5559,'PCG14-DEV','FINAN','519',5543,'Concours bancaires courants','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5560,'PCG14-DEV','FINAN','5191',5559,'Crédit de mobilisation de créances commerciales','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5561,'PCG14-DEV','FINAN','5193',5559,'Mobilisation de créances nées à l''étranger','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5562,'PCG14-DEV','FINAN','5198',5559,'Intérêts courus sur concours bancaires courants','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5563,'PCG14-DEV','FINAN','52',5971,'Instruments de trésorerie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5564,'PCG14-DEV','FINAN','53',5971,'Caisse','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5565,'PCG14-DEV','FINAN','531',5564,'Caisse siège social','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5566,'PCG14-DEV','FINAN','5311',5565,'Caisse en monnaie nationale','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5567,'PCG14-DEV','FINAN','5314',5565,'Caisse en devises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5568,'PCG14-DEV','FINAN','532',5564,'Caisse succursale (ou usine) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5569,'PCG14-DEV','FINAN','533',5564,'Caisse succursale (ou usine) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5570,'PCG14-DEV','FINAN','54',5971,'Régies d''avance et accréditifs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5571,'PCG14-DEV','FINAN','58',5971,'Virements internes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5572,'PCG14-DEV','FINAN','59',5971,'Dépréciations des comptes financiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5573,'PCG14-DEV','FINAN','590',5572,'Dépréciations des valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5574,'PCG14-DEV','FINAN','5903',5573,'Actions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5575,'PCG14-DEV','FINAN','5904',5573,'Autres titres conférant un droit de propriété','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5576,'PCG14-DEV','FINAN','5906',5573,'Obligations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5577,'PCG14-DEV','FINAN','5908',5573,'Autres valeurs mobilières de placement et créances assimilées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5578,'PCG14-DEV','EXPENSE','60',5972,'Achats (sauf 603)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5579,'PCG14-DEV','EXPENSE','601',5578,'Achats stockés - Matières premières (et fournitures)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5580,'PCG14-DEV','EXPENSE','6011',5579,'Matières (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5581,'PCG14-DEV','EXPENSE','6012',5579,'Matières (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5582,'PCG14-DEV','EXPENSE','6017',5579,'Fournitures A, B, C,','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5583,'PCG14-DEV','EXPENSE','602',5578,'Achats stockés - Autres approvisionnements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5584,'PCG14-DEV','EXPENSE','6021',5583,'Matières consommables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5585,'PCG14-DEV','EXPENSE','60211',5584,'Matières (ou groupe) C','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5586,'PCG14-DEV','EXPENSE','60212',5584,'Matières (ou groupe) D','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5587,'PCG14-DEV','EXPENSE','6022',5583,'Fournitures consommables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5588,'PCG14-DEV','EXPENSE','60221',5587,'Combustibles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5589,'PCG14-DEV','EXPENSE','60222',5587,'Produits d''entretien','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5590,'PCG14-DEV','EXPENSE','60223',5587,'Fournitures d''atelier et d''usine','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5591,'PCG14-DEV','EXPENSE','60224',5587,'Fournitures de magasin','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5592,'PCG14-DEV','EXPENSE','60225',5587,'Fourniture de bureau','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5593,'PCG14-DEV','EXPENSE','6026',5583,'Emballages','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5594,'PCG14-DEV','EXPENSE','60261',5593,'Emballages perdus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5595,'PCG14-DEV','EXPENSE','60265',5593,'Emballages récupérables non identifiables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5596,'PCG14-DEV','EXPENSE','60267',5593,'Emballages à usage mixte','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5597,'PCG14-DEV','EXPENSE','604',5578,'Achats d''études et prestations de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5598,'PCG14-DEV','EXPENSE','605',5578,'Achats de matériel, équipements et travaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5599,'PCG14-DEV','EXPENSE','606',5578,'Achats non stockés de matière et fournitures','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5600,'PCG14-DEV','EXPENSE','6061',5599,'Fournitures non stockables (eau, énergie, …)','1'); 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-INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5651,'PCG14-DEV','EXPENSE','6211',5650,'Personnel intérimaire','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5652,'PCG14-DEV','EXPENSE','6214',5650,'Personnel détaché ou prêté à l''entreprise','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5653,'PCG14-DEV','EXPENSE','622',5649,'Rémunérations d''intermédiaires et honoraires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5654,'PCG14-DEV','EXPENSE','6221',5653,'Commissions et courtages sur achats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5655,'PCG14-DEV','EXPENSE','6222',5653,'Commissions et courtages sur ventes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5656,'PCG14-DEV','EXPENSE','6224',5653,'Rémunérations des transitaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5657,'PCG14-DEV','EXPENSE','6225',5653,'Rémunérations d''affacturage','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5658,'PCG14-DEV','EXPENSE','6226',5653,'Honoraires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5659,'PCG14-DEV','EXPENSE','6227',5653,'Frais d''actes et de contentieux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5660,'PCG14-DEV','EXPENSE','6228',5653,'Divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5661,'PCG14-DEV','EXPENSE','623',5649,'Publicité, publications, relations publiques','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5662,'PCG14-DEV','EXPENSE','6231',5661,'Annonces et insertions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5663,'PCG14-DEV','EXPENSE','6232',5661,'Echantillons','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5664,'PCG14-DEV','EXPENSE','6233',5661,'Foires et expositions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5665,'PCG14-DEV','EXPENSE','6234',5661,'Cadeaux à la clientèle','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5666,'PCG14-DEV','EXPENSE','6235',5661,'Primes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5667,'PCG14-DEV','EXPENSE','6236',5661,'Catalogues et imprimés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5668,'PCG14-DEV','EXPENSE','6237',5661,'Publications','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5669,'PCG14-DEV','EXPENSE','6238',5661,'Divers (pourboires, dons courants, …)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5670,'PCG14-DEV','EXPENSE','624',5649,'Transports de biens et transports collectifs du personnel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5671,'PCG14-DEV','EXPENSE','6241',5670,'Transports sur achats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5672,'PCG14-DEV','EXPENSE','6242',5670,'Transports sur ventes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5673,'PCG14-DEV','EXPENSE','6243',5670,'Transports entre établissements ou chantiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5674,'PCG14-DEV','EXPENSE','6244',5670,'Transports administratifs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5675,'PCG14-DEV','EXPENSE','6247',5670,'Transports collectifs du personnel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5676,'PCG14-DEV','EXPENSE','6248',5670,'Divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5677,'PCG14-DEV','EXPENSE','625',5649,'Déplacements, missions et réceptions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5678,'PCG14-DEV','EXPENSE','6251',5677,'Voyages et déplacements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5679,'PCG14-DEV','EXPENSE','6255',5677,'Frais de déménagement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5680,'PCG14-DEV','EXPENSE','6256',5677,'Missions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5681,'PCG14-DEV','EXPENSE','6257',5677,'Réceptions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5682,'PCG14-DEV','EXPENSE','626',5649,'Frais postaux et de télécommunications','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5683,'PCG14-DEV','EXPENSE','627',5649,'Services bancaires et assimilés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5684,'PCG14-DEV','EXPENSE','6271',5683,'Frais sur titres (achat, vente, garde)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5685,'PCG14-DEV','EXPENSE','6272',5683,'Commissions et frais sur émission d''emprunts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5686,'PCG14-DEV','EXPENSE','6275',5683,'Frais sur effets','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5687,'PCG14-DEV','EXPENSE','6276',5683,'Location de coffres','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5688,'PCG14-DEV','EXPENSE','6278',5683,'Autres frais et commissions sur prestations de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5689,'PCG14-DEV','EXPENSE','628',5649,'Divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5690,'PCG14-DEV','EXPENSE','6281',5689,'Concours divers (cotisations,)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5691,'PCG14-DEV','EXPENSE','6284',5689,'Frais de recrutement de personnel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5692,'PCG14-DEV','EXPENSE','629',5649,'Rabais, remises et ristournes obtenus sur autres services extérieurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5693,'PCG14-DEV','EXPENSE','63',5972,'Impôts, taxes et versements assimilés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5694,'PCG14-DEV','EXPENSE','631',5693,'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5695,'PCG14-DEV','EXPENSE','6311',5694,'Taxe sur les salaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5696,'PCG14-DEV','EXPENSE','6312',5694,'Taxe d''apprentissage','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5697,'PCG14-DEV','EXPENSE','6313',5694,'Participation des employeurs à la formation professionnelle continue','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5698,'PCG14-DEV','EXPENSE','6314',5694,'Cotisation pour défaut d''investissement obligatoire dans la construction','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5699,'PCG14-DEV','EXPENSE','6318',5694,'Autres','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5700,'PCG14-DEV','EXPENSE','633',5693,'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5701,'PCG14-DEV','EXPENSE','6331',5700,'Versement de transport','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5702,'PCG14-DEV','EXPENSE','6332',5700,'Allocations logement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5703,'PCG14-DEV','EXPENSE','6333',5700,'Participation des employeurs à la formation professionnelle continue','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5704,'PCG14-DEV','EXPENSE','6334',5700,'Participation des employeurs à l''effort de construction','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5705,'PCG14-DEV','EXPENSE','6335',5700,'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5706,'PCG14-DEV','EXPENSE','6338',5700,'Autres','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5707,'PCG14-DEV','EXPENSE','635',5693,'Autres impôts, taxes et versements assimilés (administrations des impôts)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5708,'PCG14-DEV','EXPENSE','6351',5707,'Impôts directs (sauf impôts sur les bénéfices)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5709,'PCG14-DEV','EXPENSE','63511',5708,'Contribution économique territoriale','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5710,'PCG14-DEV','EXPENSE','63512',5708,'Taxes foncières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5711,'PCG14-DEV','EXPENSE','63513',5708,'Autres impôts locaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5712,'PCG14-DEV','EXPENSE','63514',5708,'Taxe sur les véhicules des sociétés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5713,'PCG14-DEV','EXPENSE','6352',5707,'Taxe sur le chiffre d''affaires non récupérables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5714,'PCG14-DEV','EXPENSE','6353',5707,'Impôts indirects','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5715,'PCG14-DEV','EXPENSE','6354',5707,'Droits d''enregistrement et de timbre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5716,'PCG14-DEV','EXPENSE','63541',5715,'Droits de mutation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5717,'PCG14-DEV','EXPENSE','6358',5707,'Autres droits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5718,'PCG14-DEV','EXPENSE','637',5693,'Autres impôts, taxes et versements assimilés (autres organismes)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5719,'PCG14-DEV','EXPENSE','6371',5718,'Contribution sociale de solidarité à la charge des sociétés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5720,'PCG14-DEV','EXPENSE','6372',5718,'Taxes perçues par les organismes publics internationaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5721,'PCG14-DEV','EXPENSE','6374',5718,'Impôts et taxes exigibles à l''Etranger','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5722,'PCG14-DEV','EXPENSE','6378',5718,'Taxes diverses','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5723,'PCG14-DEV','EXPENSE','64',5972,'Charges de personnel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5724,'PCG14-DEV','EXPENSE','641',5723,'Rémunérations du personnel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5725,'PCG14-DEV','EXPENSE','6411',5724,'Salaires, appointements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5726,'PCG14-DEV','EXPENSE','6412',5724,'Congés payés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5727,'PCG14-DEV','EXPENSE','6413',5724,'Primes et gratifications','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5728,'PCG14-DEV','EXPENSE','6414',5724,'Indemnités et avantages divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5729,'PCG14-DEV','EXPENSE','6415',5724,'Supplément familial','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5730,'PCG14-DEV','EXPENSE','644',5723,'Rémunération du travail de l''exploitant','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5731,'PCG14-DEV','EXPENSE','645',5723,'Charges de sécurité sociale et de prévoyance','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5732,'PCG14-DEV','EXPENSE','6451',5731,'Cotisations à l''URSSAF','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5733,'PCG14-DEV','EXPENSE','6452',5731,'Cotisations aux mutuelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5734,'PCG14-DEV','EXPENSE','6453',5731,'Cotisations aux caisses de retraites','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5735,'PCG14-DEV','EXPENSE','6454',5731,'Cotisations aux ASSEDIC','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5736,'PCG14-DEV','EXPENSE','6458',5731,'Cotisations aux autres organismes sociaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5737,'PCG14-DEV','EXPENSE','646',5723,'Cotisations sociales personnelles de l''exploitant','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5738,'PCG14-DEV','EXPENSE','647',5723,'Autres charges sociales','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5739,'PCG14-DEV','EXPENSE','6471',5738,'Prestations directes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5740,'PCG14-DEV','EXPENSE','6472',5738,'Versements aux comités d''entreprise et d''établissement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5741,'PCG14-DEV','EXPENSE','6473',5738,'Versements aux comités d''hygiène et de sécurité','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5742,'PCG14-DEV','EXPENSE','6474',5738,'Versements aux autres œuvres sociales','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5743,'PCG14-DEV','EXPENSE','6475',5738,'Médecine du travail, pharmacie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5744,'PCG14-DEV','EXPENSE','648',5723,'Autres charges de personnel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5745,'PCG14-DEV','EXPENSE','65',5972,'Autres charges de gestion courante','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5746,'PCG14-DEV','EXPENSE','651',5745,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5747,'PCG14-DEV','EXPENSE','6511',5746,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5748,'PCG14-DEV','EXPENSE','6516',5746,'Droits d''auteur et de reproduction','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5749,'PCG14-DEV','EXPENSE','6518',5746,'Autres droits et valeurs similaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5750,'PCG14-DEV','EXPENSE','653',5745,'Jetons de présence','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5751,'PCG14-DEV','EXPENSE','654',5745,'Pertes sur créances irrécouvrables','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5752,'PCG14-DEV','EXPENSE','6541',5751,'Créances de l''exercice','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5753,'PCG14-DEV','EXPENSE','6544',5751,'Créances des exercices antérieurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5754,'PCG14-DEV','EXPENSE','655',5745,'Quote-part de résultat sur opérations faites en commun','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5755,'PCG14-DEV','EXPENSE','6551',5754,'Quote-part de bénéfice transférée (comptabilité du gérant)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5756,'PCG14-DEV','EXPENSE','6555',5754,'Quote-part de perte supportée (comptabilité des associés non gérants)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5757,'PCG14-DEV','EXPENSE','658',5745,'Charges diverses de gestion courante','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5758,'PCG14-DEV','EXPENSE','66',5972,'Charges financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5759,'PCG14-DEV','EXPENSE','661',5758,'Charges d''intérêts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5760,'PCG14-DEV','EXPENSE','6611',5759,'Intérêts des emprunts et dettes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5761,'PCG14-DEV','EXPENSE','66116',5760,'des emprunts et dettes assimilées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5762,'PCG14-DEV','EXPENSE','66117',5760,'des dettes rattachées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5763,'PCG14-DEV','EXPENSE','6612',5759,'Charges de la fiducie, résultat de la période','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5764,'PCG14-DEV','EXPENSE','6615',5759,'Intérêts des comptes courants et des dépôts créditeurs','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5765,'PCG14-DEV','EXPENSE','6616',5759,'Intérêts bancaires et sur opérations de financement (escompte,…)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5766,'PCG14-DEV','EXPENSE','6617',5759,'Intérêts des obligations cautionnées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5767,'PCG14-DEV','EXPENSE','6618',5759,'Intérêts des autres dettes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5768,'PCG14-DEV','EXPENSE','66181',5767,'des dettes commerciales','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5769,'PCG14-DEV','EXPENSE','66188',5767,'des dettes diverses','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5770,'PCG14-DEV','EXPENSE','664',5758,'Pertes sur créances liées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5771,'PCG14-DEV','EXPENSE','665',5758,'Escomptes accordés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5772,'PCG14-DEV','EXPENSE','666',5758,'Pertes de change','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5773,'PCG14-DEV','EXPENSE','667',5758,'Charges nettes sur cessions de valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5774,'PCG14-DEV','EXPENSE','668',5758,'Autres charges financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5775,'PCG14-DEV','EXPENSE','67',5972,'Charges exceptionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5776,'PCG14-DEV','EXPENSE','671',5775,'Charges exceptionnelles sur opérations de gestion','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5777,'PCG14-DEV','EXPENSE','6711',5776,'Pénalités sur marchés (et dédits payés sur achats et ventes)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5778,'PCG14-DEV','EXPENSE','6712',5776,'Pénalités, amendes fiscales et pénales','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5779,'PCG14-DEV','EXPENSE','6713',5776,'Dons, libéralités','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5780,'PCG14-DEV','EXPENSE','6714',5776,'Créances devenues irrécouvrables dans l''exercice','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5781,'PCG14-DEV','EXPENSE','6715',5776,'Subventions accordées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5782,'PCG14-DEV','EXPENSE','6717',5776,'Rappel d''impôts (autres qu''impôts sur les bénéfices)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5783,'PCG14-DEV','EXPENSE','6718',5776,'Autres charges exceptionnelles sur opérations de gestion','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5784,'PCG14-DEV','EXPENSE','672',5775,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les charges sur exercices antérieurs)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5785,'PCG14-DEV','EXPENSE','674',5775,'Opérations de constitution ou liquidation des fiducies','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5786,'PCG14-DEV','EXPENSE','6741',5785,'Opérations liées à la constitution de fiducie - Transfert des éléments','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5787,'PCG14-DEV','EXPENSE','6742',5785,'Opérations liées à la liquidation de la fiducie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5788,'PCG14-DEV','EXPENSE','675',5775,'Valeurs comptables des éléments d''actif cédés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5789,'PCG14-DEV','EXPENSE','6751',5788,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5790,'PCG14-DEV','EXPENSE','6752',5788,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5791,'PCG14-DEV','EXPENSE','6756',5788,'Immobilisations financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5792,'PCG14-DEV','EXPENSE','6758',5788,'Autres éléments d''actif','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5793,'PCG14-DEV','EXPENSE','678',5775,'Autres charges exceptionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5794,'PCG14-DEV','EXPENSE','6781',5793,'Malis provenant de clauses d''indexation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5795,'PCG14-DEV','EXPENSE','6782',5793,'Lots','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5796,'PCG14-DEV','EXPENSE','6783',5793,'Malis provenant du rachat par l''entreprise d''actions et obligations émises par elle-même','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5797,'PCG14-DEV','EXPENSE','6788',5793,'Charges exceptionnelles diverses','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5798,'PCG14-DEV','EXPENSE','68',5972,'Dotations aux amortissements, aux dépréciations et aux provisions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5799,'PCG14-DEV','EXPENSE','681',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges d''exploitation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5800,'PCG14-DEV','EXPENSE','6811',5799,'Dotations aux amortissements sur immobilisations incorporelles et corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5801,'PCG14-DEV','EXPENSE','68111',5800,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5802,'PCG14-DEV','EXPENSE','68112',5800,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5803,'PCG14-DEV','EXPENSE','6812',5799,'Dotations aux amortissements des charges d''exploitation à répartir','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5804,'PCG14-DEV','EXPENSE','6815',5799,'Dotations aux provisions d''exploitation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5805,'PCG14-DEV','EXPENSE','6816',5799,'Dotations pour dépréciations des immobilisations incorporelles et corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5806,'PCG14-DEV','EXPENSE','68161',5805,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5807,'PCG14-DEV','EXPENSE','68162',5805,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5808,'PCG14-DEV','EXPENSE','6817',5799,'Dotations pour dépréciations des actifs circulants','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5809,'PCG14-DEV','EXPENSE','68173',5808,'Stocks et en-cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5810,'PCG14-DEV','EXPENSE','68174',5808,'Créances','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5811,'PCG14-DEV','EXPENSE','686',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5812,'PCG14-DEV','EXPENSE','6861',5811,'Dotations aux amortissements des primes de remboursement des obligations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5813,'PCG14-DEV','EXPENSE','6865',5811,'Dotations aux provisions financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5814,'PCG14-DEV','EXPENSE','6866',5811,'Dotations pour dépréciations des éléments financiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5815,'PCG14-DEV','EXPENSE','68662',5814,'Immobilisations financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5816,'PCG14-DEV','EXPENSE','68665',5814,'Valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5817,'PCG14-DEV','EXPENSE','6868',5811,'Autres dotations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5818,'PCG14-DEV','EXPENSE','687',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5819,'PCG14-DEV','EXPENSE','6871',5818,'Dotations aux amortissements exceptionnels des immobilisations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5820,'PCG14-DEV','EXPENSE','6872',5818,'Dotations aux provisions réglementées (immobilisations)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5821,'PCG14-DEV','EXPENSE','68725',5820,'Amortissements dérogatoires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5822,'PCG14-DEV','EXPENSE','6873',5818,'Dotations aux provisions réglementées (stocks)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5823,'PCG14-DEV','EXPENSE','6874',5818,'Dotations aux autres provisions réglementées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5824,'PCG14-DEV','EXPENSE','6875',5818,'Dotations aux provisions exceptionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5825,'PCG14-DEV','EXPENSE','6876',5818,'Dotations pour dépréciations exceptionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5826,'PCG14-DEV','EXPENSE','69',5972,'Participation des salariés - Impôts sur les bénéfices et assimilés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5827,'PCG14-DEV','EXPENSE','691',5826,'Participation des salariés aux résultats','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5828,'PCG14-DEV','EXPENSE','695',5826,'Impôts sur les bénéfices','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5829,'PCG14-DEV','EXPENSE','6951',5828,'Impôts dus en France','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5830,'PCG14-DEV','EXPENSE','6952',5828,'Contribution additionnelle à l''impôt sur les bénéfices','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5831,'PCG14-DEV','EXPENSE','6954',5828,'Impôts dus à l''étranger','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5832,'PCG14-DEV','EXPENSE','696',5826,'Suppléments d''impôt sur les sociétés liés aux distributions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5974,'PCG14-DEV','EXPENSE','697',5826,'Imposition forfaitaire annuelle des sociétés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5833,'PCG14-DEV','EXPENSE','698',5826,'Intégration fiscale','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5834,'PCG14-DEV','EXPENSE','6981',5833,'Intégration fiscale - Charges','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5835,'PCG14-DEV','EXPENSE','6989',5833,'Intégration fiscale - Produits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5836,'PCG14-DEV','EXPENSE','699',5826,'Produits - Reports en arrière des déficits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5837,'PCG14-DEV','INCOME','70',5973,'Ventes de produits fabriqués, prestations de services, marchandises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5838,'PCG14-DEV','INCOME','701',5837,'Ventes de produits finis','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5839,'PCG14-DEV','INCOME','7011',5838,'Produits finis (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5840,'PCG14-DEV','INCOME','7012',5838,'Produits finis (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5841,'PCG14-DEV','INCOME','702',5837,'Ventes de produits intermédiaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5842,'PCG14-DEV','INCOME','703',5837,'Ventes de produits résiduels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5843,'PCG14-DEV','INCOME','704',5837,'Travaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5844,'PCG14-DEV','INCOME','7041',5843,'Travaux de catégorie (ou activité) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5845,'PCG14-DEV','INCOME','7042',5843,'Travaux de catégorie (ou activité) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5846,'PCG14-DEV','INCOME','705',5837,'Etudes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5847,'PCG14-DEV','INCOME','706',5837,'Prestations de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5848,'PCG14-DEV','INCOME','707',5837,'Ventes de marchandises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5849,'PCG14-DEV','INCOME','7071',5848,'Marchandises (ou groupe) A','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5850,'PCG14-DEV','INCOME','7072',5848,'Marchandises (ou groupe) B','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5851,'PCG14-DEV','INCOME','708',5837,'Produits des activités annexes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5852,'PCG14-DEV','INCOME','7081',5851,'Produits des services exploités dans l''intérêt du personnel','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5853,'PCG14-DEV','INCOME','7082',5851,'Commissions et courtages','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5854,'PCG14-DEV','INCOME','7083',5851,'Locations diverses','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5855,'PCG14-DEV','INCOME','7084',5851,'Mise à disposition de personnel facturée','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5856,'PCG14-DEV','INCOME','7085',5851,'Ports et frais accessoires facturés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5857,'PCG14-DEV','INCOME','7086',5851,'Bonis sur reprises d''emballages consignés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5858,'PCG14-DEV','INCOME','7087',5851,'Bonifications obtenues des clients et primes sur ventes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5859,'PCG14-DEV','INCOME','7088',5851,'Autres produits d''activités annexes (cessions d''approvisionnements,)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5860,'PCG14-DEV','INCOME','709',5837,'Rabais, remises et ristournes accordés par l''entreprise','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5861,'PCG14-DEV','INCOME','7091',5860,'sur ventes de produits finis','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5862,'PCG14-DEV','INCOME','7092',5860,'sur ventes de produits intermédiaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5863,'PCG14-DEV','INCOME','7094',5860,'sur travaux','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5864,'PCG14-DEV','INCOME','7095',5860,'sur études','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5865,'PCG14-DEV','INCOME','7096',5860,'sur prestations de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5866,'PCG14-DEV','INCOME','7097',5860,'sur ventes de marchandises','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5867,'PCG14-DEV','INCOME','7098',5860,'sur produits des activités annexes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5868,'PCG14-DEV','INCOME','71',5973,'Production stockée (ou déstockage)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5869,'PCG14-DEV','INCOME','713',5868,'Variation des stocks (en-cours de production, produits)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5870,'PCG14-DEV','INCOME','7133',5869,'Variation des en-cours de production de biens','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5871,'PCG14-DEV','INCOME','71331',5870,'Produits en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5872,'PCG14-DEV','INCOME','71335',5870,'Travaux en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5873,'PCG14-DEV','INCOME','7134',5869,'Variation des en-cours de production de services','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5874,'PCG14-DEV','INCOME','71341',5873,'Etudes en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5875,'PCG14-DEV','INCOME','71345',5873,'Prestations de services en cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5876,'PCG14-DEV','INCOME','7135',5869,'Variation des stocks de produits','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5877,'PCG14-DEV','INCOME','71351',5876,'Produits intermédiaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5878,'PCG14-DEV','INCOME','71355',5876,'Produits finis','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5879,'PCG14-DEV','INCOME','71358',5876,'Produits résiduels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5880,'PCG14-DEV','INCOME','72',5973,'Production immobilisée','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5881,'PCG14-DEV','INCOME','721',5880,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5882,'PCG14-DEV','INCOME','722',5880,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5883,'PCG14-DEV','INCOME','74',5973,'Subventions d''exploitation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5884,'PCG14-DEV','INCOME','75',5973,'Autres produits de gestion courante','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5885,'PCG14-DEV','INCOME','751',5884,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5886,'PCG14-DEV','INCOME','7511',5885,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5887,'PCG14-DEV','INCOME','7516',5885,'Droits d''auteur et de reproduction','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5888,'PCG14-DEV','INCOME','7518',5885,'Autres droits et valeurs similaires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5889,'PCG14-DEV','INCOME','752',5884,'Revenus des immeubles non affectés à des activités professionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5890,'PCG14-DEV','INCOME','753',5884,'Jetons de présence et rémunérations d''administrateurs, gérants,','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5891,'PCG14-DEV','INCOME','754',5884,'Ristournes perçues des coopératives (provenant des excédents)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5892,'PCG14-DEV','INCOME','755',5884,'Quote-parts de résultat sur opérations faites en commun','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5893,'PCG14-DEV','INCOME','7551',5892,'Quote-part de perte transférée (comptabilité du gérant)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5894,'PCG14-DEV','INCOME','7555',5892,'Quote-part de bénéfice attribuée (comptabilité des associés non - gérants)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5895,'PCG14-DEV','INCOME','758',5884,'Produits divers de gestion courante','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5896,'PCG14-DEV','INCOME','76',5973,'Produits financiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5897,'PCG14-DEV','INCOME','761',5896,'Produits de participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5898,'PCG14-DEV','INCOME','7611',5897,'Revenus des titres de participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5899,'PCG14-DEV','INCOME','7612',5897,'Produits de la fiducie, résultat de la période','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5900,'PCG14-DEV','INCOME','7616',5897,'Revenus sur autres formes de participation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5901,'PCG14-DEV','INCOME','7617',5897,'Revenus des créances rattachées à des participations','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5902,'PCG14-DEV','INCOME','762',5896,'Produits des autres immobilisations financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5903,'PCG14-DEV','INCOME','7621',5902,'Revenus des titres immobilisés','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5904,'PCG14-DEV','INCOME','7626',5902,'Revenus des prêts','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5905,'PCG14-DEV','INCOME','7627',5902,'Revenus des créances immobilisées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5906,'PCG14-DEV','INCOME','763',5896,'Revenus des autres créances','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5907,'PCG14-DEV','INCOME','7631',5906,'Revenus des créances commerciales','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5908,'PCG14-DEV','INCOME','7638',5906,'Revenus des créances diverses','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5909,'PCG14-DEV','INCOME','764',5896,'Revenus des valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5910,'PCG14-DEV','INCOME','765',5896,'Escomptes obtenus','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5911,'PCG14-DEV','INCOME','766',5896,'Gains de change','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5912,'PCG14-DEV','INCOME','767',5896,'Produits nets sur cessions de valeurs mobilières de placement','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5913,'PCG14-DEV','INCOME','768',5896,'Autres produits financiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5914,'PCG14-DEV','INCOME','77',5973,'Produits exceptionnels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5915,'PCG14-DEV','INCOME','771',5914,'Produits exceptionnels sur opérations de gestion','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5916,'PCG14-DEV','INCOME','7711',5915,'Dédits et pénalités perçus sur achats et sur ventes','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5917,'PCG14-DEV','INCOME','7713',5915,'Libéralités reçues','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5918,'PCG14-DEV','INCOME','7714',5915,'Rentrées sur créances amorties','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5919,'PCG14-DEV','INCOME','7715',5915,'Subventions d''équilibre','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5920,'PCG14-DEV','INCOME','7717',5915,'Dégrèvements d''impôts autres qu''impôts sur les bénéfices','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5921,'PCG14-DEV','INCOME','7718',5915,'Autres produits exceptionnels sur opérations de gestion','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5922,'PCG14-DEV','INCOME','772',5914,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les produits sur exercices antérieurs)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5923,'PCG14-DEV','INCOME','774',5914,'Opérations de constitution ou liquidation des fiducies','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5924,'PCG14-DEV','INCOME','7741',5923,'Opérations liées à la constitution de fiducie - Transfert des éléments','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5925,'PCG14-DEV','INCOME','7742',5923,'Opérations liées à la liquidation de la fiducie','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5926,'PCG14-DEV','INCOME','775',5914,'Produits des cessions d''éléments d''actif','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5927,'PCG14-DEV','INCOME','7751',5926,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5928,'PCG14-DEV','INCOME','7752',5926,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5929,'PCG14-DEV','INCOME','7756',5926,'Immobilisations financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5930,'PCG14-DEV','INCOME','7758',5926,'Autres éléments d''actif','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5931,'PCG14-DEV','INCOME','777',5914,'Quote-part des subventions d''investissement virée au résultat de l''exercice','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5932,'PCG14-DEV','INCOME','778',5914,'Autres produits exceptionnels','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5933,'PCG14-DEV','INCOME','7781',5932,'Bonis provenant de clauses d''indexation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5934,'PCG14-DEV','INCOME','7782',5932,'Lots','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5935,'PCG14-DEV','INCOME','7783',5932,'Bonis provenant du rachat par l''entreprise d''actions et d''obligations émises par elle - même','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5936,'PCG14-DEV','INCOME','7788',5932,'Produits exceptionnels divers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5937,'PCG14-DEV','INCOME','78',5973,'Reprises sur amortissements, dépréciations et provisions','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5938,'PCG14-DEV','INCOME','781',5937,'Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d''exploitation)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5939,'PCG14-DEV','INCOME','7811',5938,'Reprises sur amortissements des immobilisations incorporelles et corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5940,'PCG14-DEV','INCOME','78111',5939,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5941,'PCG14-DEV','INCOME','78112',5939,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5942,'PCG14-DEV','INCOME','7815',5938,'Reprises sur provisions d''exploitation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5943,'PCG14-DEV','INCOME','7816',5938,'Reprises sur dépréciations des immobilisations incorporelles et corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5944,'PCG14-DEV','INCOME','78161',5943,'Immobilisations incorporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5945,'PCG14-DEV','INCOME','78162',5943,'Immobilisations corporelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5946,'PCG14-DEV','INCOME','7817',5938,'Reprises sur dépréciations des actifs circulants','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5947,'PCG14-DEV','INCOME','78173',5946,'Stocks et en-cours','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5948,'PCG14-DEV','INCOME','78174',5946,'Créances','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5949,'PCG14-DEV','INCOME','786',5937,'Reprises sur provisions pour risques et dépréciations (à inscrire dans les produits financiers)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5950,'PCG14-DEV','INCOME','7865',5949,'Reprises sur provisions financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5951,'PCG14-DEV','INCOME','7866',5949,'Reprises sur dépréciations des éléments financiers','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5952,'PCG14-DEV','INCOME','78662',5951,'Immobilisations financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5953,'PCG14-DEV','INCOME','78665',5951,'Valeurs mobilières de placements','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5954,'PCG14-DEV','INCOME','787',5937,'Reprises sur provisions et dépréciations (à inscrire dans les produits exceptionnels)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5955,'PCG14-DEV','INCOME','7872',5954,'Reprises sur provisions réglementées (immobilisations)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5956,'PCG14-DEV','INCOME','78725',5955,'Amortissements dérogatoires','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5957,'PCG14-DEV','INCOME','78726',5955,'Provision spéciale de réévaluation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5958,'PCG14-DEV','INCOME','78727',5955,'Plus-values réinvesties','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5959,'PCG14-DEV','INCOME','7873',5954,'Reprises sur provisions réglementées (stocks)','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5960,'PCG14-DEV','INCOME','7874',5954,'Reprises sur autres provisions réglementées','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5961,'PCG14-DEV','INCOME','7875',5954,'Reprises sur provisions exceptionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5962,'PCG14-DEV','INCOME','7876',5954,'Reprises sur dépréciations exceptionnelles','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5963,'PCG14-DEV','INCOME','79',5973,'Transferts de charges','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5964,'PCG14-DEV','INCOME','791',5963,'Transferts de charges d''exploitation','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5965,'PCG14-DEV','INCOME','796',5963,'Transferts de charges financières','1'); -INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5966,'PCG14-DEV','INCOME','797',5963,'Transferts de charges exceptionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5310,'PCG25-DEV','STOCK', '31',5969,'Matières premières (et fournitures)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5311,'PCG25-DEV','STOCK', '32',5969,'Autres approvisionnements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5312,'PCG25-DEV','STOCK', '321',5311,'Matières consommables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5313,'PCG25-DEV','STOCK', '322',5311,'Fournitures consommables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5314,'PCG25-DEV','STOCK', '3221',5313,'Combustibles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5315,'PCG25-DEV','STOCK', '3222',5313,'Produits d''entretien','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5316,'PCG25-DEV','STOCK', '3223',5313,'Fournitures d''atelier et d''usine','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5317,'PCG25-DEV','STOCK', '3224',5313,'Fournitures de magasin','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5318,'PCG25-DEV','STOCK', '3225',5313,'Fournitures de bureau','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5319,'PCG25-DEV','STOCK', '326',5311,'Emballages','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5320,'PCG25-DEV','STOCK', '3261',5319,'Emballages perdus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5321,'PCG25-DEV','STOCK', '3265',5319,'Emballages récupérables non identifiables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5322,'PCG25-DEV','STOCK', '3267',5319,'Emballages à usage mixte','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5323,'PCG25-DEV','STOCK', '33',5969,'En-cours de production de biens','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5324,'PCG25-DEV','STOCK', '331',5323,'Produits en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5325,'PCG25-DEV','STOCK', '335',5323,'Travaux en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5326,'PCG25-DEV','STOCK', '34',5969,'En-cours de production de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5327,'PCG25-DEV','STOCK', '341',5326,'Etudes en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5328,'PCG25-DEV','STOCK', '345',5326,'Prestations de services en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5329,'PCG25-DEV','STOCK', '35',5969,'Stocks de produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5330,'PCG25-DEV','STOCK', '351',5329,'Produits intermédiaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5332,'PCG25-DEV','STOCK', '355',5329,'Produits finis','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5335,'PCG25-DEV','STOCK', '358',5329,'Produits résiduels (ou matières de récupération)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5336,'PCG25-DEV','STOCK', '3581',5335,'Déchets','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5337,'PCG25-DEV','STOCK', '3585',5335,'Rebuts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5338,'PCG25-DEV','STOCK', '3586',5335,'Matières de récupération','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5339,'PCG25-DEV','STOCK', '36',5969,'(compte à ouvrir, le cas échéant, sous l''intitulé ''Stocks provenant d''immobilisations'')','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5340,'PCG25-DEV','STOCK', '37',5969,'Stocks de marchandises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5343,'PCG25-DEV','STOCK', '38',5969,'(lorsque l''entité tient un inventaire permanent en comptabilité générale, le compte 38 peut être utilisé pour comptabiliser les stocks en voie d''acheminement, mis en dépôt ou donnés en consignation)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5344,'PCG25-DEV','STOCK', '39',5969,'Dépréciations des stocks et en-cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5345,'PCG25-DEV','STOCK', '391',5344,'Dépréciations des matières premières (et fournitures)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5349,'PCG25-DEV','STOCK', '392',5344,'Dépréciations des autres approvisionnements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5353,'PCG25-DEV','STOCK', '393',5344,'Dépréciations des en-cours de production de biens','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5356,'PCG25-DEV','STOCK', '394',5344,'Dépréciations des en-cours de production de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5359,'PCG25-DEV','STOCK', '395',5344,'Dépréciations des stocks de produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5360,'PCG25-DEV','STOCK', '397',5344,'Dépréciations des stocks de marchandises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5365,'PCG25-DEV','THIRDPARTY', '40',5970,'Fournisseurs et comptes rattachés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5367,'PCG25-DEV','THIRDPARTY', '401',5365,'Fournisseurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5368,'PCG25-DEV','THIRDPARTY', '4011',5367,'Fournisseurs - Achats de biens et prestations de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5369,'PCG25-DEV','THIRDPARTY', '4017',5367,'Fournisseurs - Retenues de garantie','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5370,'PCG25-DEV','THIRDPARTY', '403',5365,'Fournisseurs - Effets à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5371,'PCG25-DEV','THIRDPARTY', '404',5365,'Fournisseurs d''immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5372,'PCG25-DEV','THIRDPARTY', '4041',5371,'Fournisseurs - Achats d''immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5373,'PCG25-DEV','THIRDPARTY', '4047',5371,'Fournisseurs d''immobilisations - Retenues de garantie','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5374,'PCG25-DEV','THIRDPARTY', '405',5365,'Fournisseurs d''immobilisations - Effets à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5375,'PCG25-DEV','THIRDPARTY', '408',5365,'Fournisseurs - Factures non parvenues','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5376,'PCG25-DEV','THIRDPARTY', '4081',5375,'Fournisseurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5377,'PCG25-DEV','THIRDPARTY', '4084',5375,'Fournisseurs d''immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5378,'PCG25-DEV','THIRDPARTY', '4088',5375,'Fournisseurs - Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5379,'PCG25-DEV','THIRDPARTY', '409',5365,'Fournisseurs débiteurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5380,'PCG25-DEV','THIRDPARTY', '4091',5379,'Fournisseurs - Avances et acomptes versés sur commandes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5381,'PCG25-DEV','THIRDPARTY', '4096',5379,'Fournisseurs - Créances pour emballages et matériel à rendre','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5382,'PCG25-DEV','THIRDPARTY', '4097',5379,'Fournisseurs - Autres avoirs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5383,'PCG25-DEV','THIRDPARTY','40971',5382,'Fournisseurs d''exploitation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5384,'PCG25-DEV','THIRDPARTY','40974',5382,'Fournisseurs d''immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5385,'PCG25-DEV','THIRDPARTY', '4098',5379,'Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5386,'PCG25-DEV','THIRDPARTY', '41',5970,'Clients et comptes rattachés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5388,'PCG25-DEV','THIRDPARTY', '411',5386,'Clients','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5389,'PCG25-DEV','THIRDPARTY', '4111',5388,'Clients - Ventes de biens ou de prestations de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5390,'PCG25-DEV','THIRDPARTY', '4117',5388,'Clients - Retenues de garantie','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5391,'PCG25-DEV','THIRDPARTY', '413',5386,'Clients - Effets à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5392,'PCG25-DEV','THIRDPARTY', '416',5386,'Clients douteux ou litigieux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5393,'PCG25-DEV','THIRDPARTY', '418',5386,'Clients - Produits non encore facturés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5394,'PCG25-DEV','THIRDPARTY', '4181',5393,'Clients - Factures à établir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5395,'PCG25-DEV','THIRDPARTY', '4188',5393,'Clients - Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5396,'PCG25-DEV','THIRDPARTY', '419',5386,'Clients créditeurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5397,'PCG25-DEV','THIRDPARTY', '4191',5396,'Clients - Avances et acomptes reçus sur commandes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5398,'PCG25-DEV','THIRDPARTY', '4196',5396,'Clients - Dettes sur emballages et matériels consignés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5399,'PCG25-DEV','THIRDPARTY', '4197',5396,'Clients - Autres avoirs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5400,'PCG25-DEV','THIRDPARTY', '4198',5396,'Rabais, remises, ristournes à accorder et autres avoirs à établir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5401,'PCG25-DEV','THIRDPARTY', '42',5970,'Personnel et comptes rattachés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5402,'PCG25-DEV','THIRDPARTY', '421',5401,'Personnel - Rémunérations dues','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5403,'PCG25-DEV','THIRDPARTY', '422',5401,'Comités d''entreprises, d''établissement, …','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5404,'PCG25-DEV','THIRDPARTY', '424',5401,'Participation des salariés aux résultats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5405,'PCG25-DEV','THIRDPARTY', '4246',5404,'Réserve spéciale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5406,'PCG25-DEV','THIRDPARTY', '4248',5404,'Comptes courants','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5407,'PCG25-DEV','THIRDPARTY', '425',5401,'Personnel - Avances et acomptes et autres comptes débiteurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5408,'PCG25-DEV','THIRDPARTY', '426',5401,'Personnel - Dépôts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5409,'PCG25-DEV','THIRDPARTY', '427',5401,'Personnel - Oppositions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5410,'PCG25-DEV','THIRDPARTY', '428',5401,'Personnel - Charges à payer et produits à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5411,'PCG25-DEV','THIRDPARTY', '4282',5410,'Dettes provisionnées pour congés à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5412,'PCG25-DEV','THIRDPARTY', '4284',5410,'Dettes provisionnées pour participation des salariés aux résultats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5413,'PCG25-DEV','THIRDPARTY', '4286',5410,'Autres charges à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5415,'PCG25-DEV','THIRDPARTY', '43',5970,'Sécurité sociale et autres organismes sociaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5416,'PCG25-DEV','THIRDPARTY', '431',5415,'Sécurité sociale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5417,'PCG25-DEV','THIRDPARTY', '437',5415,'Autres organismes sociaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5418,'PCG25-DEV','THIRDPARTY', '438',5415,'Organismes sociaux - Charges à payer et produits à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5419,'PCG25-DEV','THIRDPARTY', '4382',5418,'Charges sociales sur congés à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5420,'PCG25-DEV','THIRDPARTY', '4386',5418,'Autres charges à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5421,'PCG25-DEV','THIRDPARTY', '439',5415,'Organismes sociaux - Produits à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5422,'PCG25-DEV','THIRDPARTY', '44',5970,'Etat et autres collectivités publiques','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5423,'PCG25-DEV','THIRDPARTY', '441',5422,'Etat - Subventions à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5424,'PCG25-DEV','THIRDPARTY', '442',5422,'Contributions, impôts et taxes recouvrés pour le compte de l''État','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5425,'PCG25-DEV','THIRDPARTY', '4421',5424,'Prélèvements à la source (Impôt sur le revenu)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5426,'PCG25-DEV','THIRDPARTY', '4422',5424,'Prélèvements forfaitaires non libératoires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5427,'PCG25-DEV','THIRDPARTY', '4423',5424,'Retenues et prélèvements sur les distributions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5428,'PCG25-DEV','THIRDPARTY', '444',5422,'Etat - Impôts sur les bénéfices','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5429,'PCG25-DEV','THIRDPARTY', '445',5422,'Etat - Taxes sur le chiffre d''affaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5430,'PCG25-DEV','THIRDPARTY', '4452',5429,'TVA due intracommunautaire','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5431,'PCG25-DEV','THIRDPARTY', '4455',5429,'Taxes sur le chiffre d''affaires à décaisser','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5432,'PCG25-DEV','THIRDPARTY','44551',5431,'TVA à décaisser','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5433,'PCG25-DEV','THIRDPARTY','44558',5431,'Taxes assimilées à la TVA','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5434,'PCG25-DEV','THIRDPARTY', '4456',5429,'Taxes sur le chiffre d''affaires déductibles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5435,'PCG25-DEV','THIRDPARTY','44562',5434,'TVA sur immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5436,'PCG25-DEV','THIRDPARTY','44563',5434,'TVA transférée par d''autres entités','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5437,'PCG25-DEV','THIRDPARTY','44566',5434,'TVA sur autres biens et services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5438,'PCG25-DEV','THIRDPARTY','44567',5434,'Crédit de TVA à reporter','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5439,'PCG25-DEV','THIRDPARTY','44568',5434,'Taxes assimilées à la TVA','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5440,'PCG25-DEV','THIRDPARTY', '4457',5429,'Taxes sur le chiffre d''affaires collectées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5441,'PCG25-DEV','THIRDPARTY','44571',5440,'TVA collectée','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5442,'PCG25-DEV','THIRDPARTY','44578',5440,'Taxes assimilées à la TVA','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5443,'PCG25-DEV','THIRDPARTY', '4458',5429,'Taxes sur le chiffre d''affaires à régulariser ou en attente','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5444,'PCG25-DEV','THIRDPARTY','44581',5443,'Acomptes - Régime simplifié d''imposition','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5445,'PCG25-DEV','THIRDPARTY','44582',5443,'Acomptes - Régime de forfait','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5446,'PCG25-DEV','THIRDPARTY','44583',5443,'Remboursement de taxes sur le chiffre d''affaires demandé','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5447,'PCG25-DEV','THIRDPARTY','44584',5443,'TVA récupérée d''avance','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5448,'PCG25-DEV','THIRDPARTY','44586',5443,'Taxes sur le chiffre d''affaires sur factures non parvenues','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5449,'PCG25-DEV','THIRDPARTY','44587',5443,'Taxes sur le chiffre d''affaires sur factures à établir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5450,'PCG25-DEV','THIRDPARTY', '446',5422,'Obligations cautionnées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5451,'PCG25-DEV','THIRDPARTY', '447',5422,'Autres impôts, taxes et versements assimilés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5452,'PCG25-DEV','THIRDPARTY', '448',5422,'État - Charges à payer et produits à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5453,'PCG25-DEV','THIRDPARTY', '4481',5452,'État - Charges à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5454,'PCG25-DEV','THIRDPARTY','44811',5453,'Charges fiscales sur congés à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5455,'PCG25-DEV','THIRDPARTY','44812',5453,'Charges à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5456,'PCG25-DEV','THIRDPARTY', '4482',5452,'Produits à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5457,'PCG25-DEV','THIRDPARTY', '449',5422,'Quotas d''émission à acquérir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5458,'PCG25-DEV','THIRDPARTY', '45',5970,'Groupe et associés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5459,'PCG25-DEV','THIRDPARTY', '451',5458,'Groupe','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5460,'PCG25-DEV','THIRDPARTY', '455',5458,'Associés - Comptes courants','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5461,'PCG25-DEV','THIRDPARTY', '4551',5460,'Principal','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5462,'PCG25-DEV','THIRDPARTY', '4558',5460,'Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5463,'PCG25-DEV','THIRDPARTY', '456',5458,'Associés - Opérations sur le capital','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5464,'PCG25-DEV','THIRDPARTY', '4561',5463,'Associés - Comptes d''apport en société','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5465,'PCG25-DEV','THIRDPARTY','45611',5464,'Apports en nature','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5466,'PCG25-DEV','THIRDPARTY','45615',5464,'Apports en numéraire','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5467,'PCG25-DEV','THIRDPARTY', '4562',5463,'Apporteurs - Capital appelé, non versé','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5468,'PCG25-DEV','THIRDPARTY','45621',5467,'Actionnaires - Capital souscrit et appelé, non versé','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5469,'PCG25-DEV','THIRDPARTY','45625',5467,'Associés - Capital appelé, non versé','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5470,'PCG25-DEV','THIRDPARTY', '4563',5463,'Associés - Versements reçus sur augmentation de capital','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5471,'PCG25-DEV','THIRDPARTY', '4564',5463,'Associés - Versements anticipés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5472,'PCG25-DEV','THIRDPARTY', '4566',5463,'Actionnaires défaillants','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5473,'PCG25-DEV','THIRDPARTY', '4567',5463,'Associés - Capital à rembourser','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5474,'PCG25-DEV','THIRDPARTY', '457',5458,'Associés - Dividendes à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5475,'PCG25-DEV','THIRDPARTY', '458',5458,'Associés - Opérations faites en commun et en GIE','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5476,'PCG25-DEV','THIRDPARTY', '4581',5475,'Opérations courantes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5477,'PCG25-DEV','THIRDPARTY', '4588',5475,'Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5478,'PCG25-DEV','THIRDPARTY', '46',5970,'Débiteurs divers et créditeurs divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5479,'PCG25-DEV','THIRDPARTY', '462',5478,'Créances sur cessions d''immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5480,'PCG25-DEV','THIRDPARTY', '464',5478,'Dettes sur acquisitions de valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5481,'PCG25-DEV','THIRDPARTY', '465',5478,'Créances sur cessions de valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5482,'PCG25-DEV','THIRDPARTY', '467',5478,'Autres comptes débiteurs ou créditeurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5483,'PCG25-DEV','THIRDPARTY', '468',5478,'Divers - Charges à payer et produits à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5484,'PCG25-DEV','THIRDPARTY', '47',5970,'Comptes transitoires ou d''attente','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5485,'PCG25-DEV','THIRDPARTY', '471',5484,'Comptes d''attente','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5486,'PCG25-DEV','THIRDPARTY', '472',5484,'Comptes d''attente','0'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5487,'PCG25-DEV','THIRDPARTY', '473',5484,'Comptes d''attente','0'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5488,'PCG25-DEV','THIRDPARTY', '474',5484,'Différences d’évaluation – Actif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5489,'PCG25-DEV','THIRDPARTY', '4741',5488,'Différences d''évaluation sur instruments financiers à terme - Actif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5490,'PCG25-DEV','THIRDPARTY', '4742',5488,'Différences d''évaluation sur jetons détenus - Actif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5491,'PCG25-DEV','THIRDPARTY', '4746',5488,'Différences d’évaluation de jetons sur des passifs - Actif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5492,'PCG25-DEV','THIRDPARTY', '475',5484,'Différences d’évaluation – Passif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5493,'PCG25-DEV','THIRDPARTY', '4751',5492,'Différences d''évaluation sur instruments financiers à terme - Passif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5494,'PCG25-DEV','THIRDPARTY', '4752',5492,'Différences d''évaluation sur jetons détenus - Passif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5495,'PCG25-DEV','THIRDPARTY', '4756',5492,'Différences d’évaluation de jetons sur des passifs - Passif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5496,'PCG25-DEV','THIRDPARTY', '476',5484,'Différence de conversion - Actif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5497,'PCG25-DEV','THIRDPARTY', '4761',5496,'Diminution des créances','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5498,'PCG25-DEV','THIRDPARTY', '4762',5496,'Augmentation des dettes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5499,'PCG25-DEV','THIRDPARTY', '4768',5496,'Différences compensées par couverture de change','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5500,'PCG25-DEV','THIRDPARTY', '477',5484,'Différences de conversion - Passif','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5501,'PCG25-DEV','THIRDPARTY', '4771',5500,'Augmentation des créances','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5502,'PCG25-DEV','THIRDPARTY', '4772',5500,'Diminution des dettes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5503,'PCG25-DEV','THIRDPARTY', '4778',5500,'Différences compensées par couverture de change','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5504,'PCG25-DEV','THIRDPARTY', '478',5484,'Autres comptes transitoires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5505,'PCG25-DEV','THIRDPARTY', '4781',5504,'Mali de fusion sur actif circulant','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5506,'PCG25-DEV','THIRDPARTY', '48',5970,'Comptes de régularisation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5507,'PCG25-DEV','THIRDPARTY', '481',5506,'Charges à répartir sur plusieurs exercices','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5508,'PCG25-DEV','THIRDPARTY', '486',5506,'Charges constatées d''avance','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5509,'PCG25-DEV','THIRDPARTY', '487',5506,'Produits constatés d''avance','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5510,'PCG25-DEV','THIRDPARTY', '4871',5509,'Produits constatés d’avance sur jetons émis','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5511,'PCG25-DEV','THIRDPARTY', '488',5506,'Comptes de répartition périodique des charges et des produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5512,'PCG25-DEV','THIRDPARTY', '4886',5511,'Charges','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5513,'PCG25-DEV','THIRDPARTY', '4887',5511,'Produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5514,'PCG25-DEV','THIRDPARTY', '49',5970,'Dépréciations des comptes de tiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5515,'PCG25-DEV','THIRDPARTY', '491',5514,'Dépréciations des comptes de clients','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5516,'PCG25-DEV','THIRDPARTY', '495',5514,'Dépréciations des comptes du groupe et des associés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5517,'PCG25-DEV','THIRDPARTY', '4951',5516,'Comptes du groupe','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5518,'PCG25-DEV','THIRDPARTY', '4955',5516,'Comptes courants des associés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5519,'PCG25-DEV','THIRDPARTY', '4958',5516,'Opérations faites en commun et en GIE','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5520,'PCG25-DEV','THIRDPARTY', '496',5514,'Dépréciations des comptes de débiteurs divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5521,'PCG25-DEV','THIRDPARTY', '4962',5520,'Créances sur cessions d''immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5522,'PCG25-DEV','THIRDPARTY', '4965',5520,'Créances sur cessions de valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5523,'PCG25-DEV','THIRDPARTY', '4967',5520,'Autres comptes débiteurs','1'); + +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5524,'PCG25-DEV','FINAN', '50',5971,'Valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5526,'PCG25-DEV','FINAN', '502',5524,'Actions propres','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5527,'PCG25-DEV','FINAN', '5021',5526,'Actons destinées à être attribuées aux employés et affectées à des plans déterminés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5528,'PCG25-DEV','FINAN', '5022',5526,'Actons disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5529,'PCG25-DEV','FINAN', '503',5524,'Actions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5530,'PCG25-DEV','FINAN', '5031',5529,'Titres cotés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5531,'PCG25-DEV','FINAN', '5035',5529,'Titres non cotés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5532,'PCG25-DEV','FINAN', '504',5524,'Autres titres conférant un droit de propriété','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5533,'PCG25-DEV','FINAN', '505',5524,'Obligations et bons émis par la société et rachetés par elle','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5534,'PCG25-DEV','FINAN', '506',5524,'Obligations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5535,'PCG25-DEV','FINAN', '5061',5534,'Titres cotés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5536,'PCG25-DEV','FINAN', '5065',5534,'Titres non cotés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5537,'PCG25-DEV','FINAN', '507',5524,'Bons du Trésor et bons de caisse à court terme','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5538,'PCG25-DEV','FINAN', '508',5524,'Autres valeurs mobilières de placement et autres créances assimilées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5539,'PCG25-DEV','FINAN', '5081',5538,'Autres valeurs mobilières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5540,'PCG25-DEV','FINAN', '5082',5538,'Bons de souscription','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5541,'PCG25-DEV','FINAN', '5088',5538,'Intérêts courus sur obligations, bons et valeurs assimilés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5542,'PCG25-DEV','FINAN', '509',5524,'Versements restant à effectuer sur valeurs mobilières de placement non libérées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5543,'PCG25-DEV','FINAN', '51',5971,'Banques, établissements financiers et assimilés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5544,'PCG25-DEV','FINAN', '511',5543,'Valeurs à l''encaissement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5545,'PCG25-DEV','FINAN', '5111',5544,'Coupons échus à l''encaissement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5546,'PCG25-DEV','FINAN', '5112',5544,'Chèques à encaisser','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5547,'PCG25-DEV','FINAN', '5113',5544,'Effets à l''encaissement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5548,'PCG25-DEV','FINAN', '5114',5544,'Effets à l''escompte','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5549,'PCG25-DEV','FINAN', '512',5543,'Banques','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5550,'PCG25-DEV','FINAN', '5121',5549,'Comptes en monnaie nationale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5551,'PCG25-DEV','FINAN', '5124',5549,'Comptes en devises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5555,'PCG25-DEV','FINAN', '517',5543,'Autres organismes financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5556,'PCG25-DEV','FINAN', '518',5543,'Intérêts courus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5557,'PCG25-DEV','FINAN', '5181',5556,'Intérêts courus à payer','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5558,'PCG25-DEV','FINAN', '5188',5556,'Intérêts courus à recevoir','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5559,'PCG25-DEV','FINAN', '519',5543,'Concours bancaires courants','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5560,'PCG25-DEV','FINAN', '5191',5559,'Crédit de mobilisation de créances commerciales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5561,'PCG25-DEV','FINAN', '5193',5559,'Mobilisation de créances nées à l''étranger','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5562,'PCG25-DEV','FINAN', '5198',5559,'Intérêts courus sur concours bancaires courants','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5563,'PCG25-DEV','FINAN', '52',5971,'Instruments financiers à terme et jetons détenus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5564,'PCG25-DEV','FINAN', '521',5563,'Instruments financiers à terme','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5565,'PCG25-DEV','FINAN', '522',5563,'Jetons détenus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5566,'PCG25-DEV','FINAN', '523',5563,'Jetons auto-détenus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5567,'PCG25-DEV','FINAN', '524',5563,'Jetons empruntés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5568,'PCG25-DEV','FINAN', '53',5971,'Caisse','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5571,'PCG25-DEV','FINAN', '58',5971,'Virements internes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5572,'PCG25-DEV','FINAN', '59',5971,'Dépréciations des comptes financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5573,'PCG25-DEV','FINAN', '590',5572,'Dépréciations des valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5574,'PCG25-DEV','FINAN', '5903',5573,'Actions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5575,'PCG25-DEV','FINAN', '5904',5573,'Autres titres conférant un droit de propriété','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5576,'PCG25-DEV','FINAN', '5906',5573,'Obligations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5577,'PCG25-DEV','FINAN', '5908',5573,'Autres valeurs mobilières de placement et créances assimilées','1'); + +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5578,'PCG25-DEV','EXPENSE', '60',5972,'Achats (sauf 603)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5579,'PCG25-DEV','EXPENSE', '601',5578,'Achats stockés - Matières premières (et fournitures)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5580,'PCG25-DEV','EXPENSE', '602',5578,'Achats stockés - Autres approvisionnements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5581,'PCG25-DEV','EXPENSE', '6021',5580,'Matières consommables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5582,'PCG25-DEV','EXPENSE', '6022',5580,'Fournitures consommables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5583,'PCG25-DEV','EXPENSE' ,'60221',5582,'Combustibles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5584,'PCG25-DEV','EXPENSE' ,'60222',5582,'Produits d''entretien','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5585,'PCG25-DEV','EXPENSE', '60223',5582,'Fournitures d''atelier et d''usine','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5586,'PCG25-DEV','EXPENSE', '60224',5582,'Fournitures de magasin','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5587,'PCG25-DEV','EXPENSE' ,'60225',5582,'Fourniture de bureau','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5588,'PCG25-DEV','EXPENSE', '6026',5580,'Emballages','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5589,'PCG25-DEV','EXPENSE', '60261',5588,'Emballages perdus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5590,'PCG25-DEV','EXPENSE', '60262',5588,'Mali sur emballage','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5591,'PCG25-DEV','EXPENSE', '60265',5588,'Emballages récupérables non identifiables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5592,'PCG25-DEV','EXPENSE', '60267',5588,'Emballages à usage mixte','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5597,'PCG25-DEV','EXPENSE', '604',5578,'Achats d''études et prestations de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5598,'PCG25-DEV','EXPENSE', '605',5578,'Achats de matériel, équipements et travaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5599,'PCG25-DEV','EXPENSE', '606',5578,'Achats non stockés de matière et fournitures','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5600,'PCG25-DEV','EXPENSE', '6061',5599,'Fournitures non stockables (eau, énergie, …)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5601,'PCG25-DEV','EXPENSE', '6063',5599,'Fournitures d''entretien et de petit équipement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5602,'PCG25-DEV','EXPENSE', '6064',5599,'Fournitures administratives','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5603,'PCG25-DEV','EXPENSE', '6068',5599,'Autres matières et fournitures','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5604,'PCG25-DEV','EXPENSE', '607',5578,'Achats de marchandises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5607,'PCG25-DEV','EXPENSE', '608',5578,'(Compte réservé, le cas échéant, à la récapitulation des frais accessoires incorporés aux achats)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5608,'PCG25-DEV','EXPENSE', '609',5578,'Rabais, remises et ristournes obtenus sur achats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5615,'PCG25-DEV','EXPENSE', '6098',5608,'Rabais, remises et ristournes non affectés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5616,'PCG25-DEV','EXPENSE', '603',5972,'Variations des stocks (approvisionnements et marchandises)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5617,'PCG25-DEV','EXPENSE', '6031',5616,'Variation des stocks de matières premières (et fournitures)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5618,'PCG25-DEV','EXPENSE', '6032',5616,'Variation des stocks des autres approvisionnements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5619,'PCG25-DEV','EXPENSE', '6037',5616,'Variation des stocks de marchandises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5620,'PCG25-DEV','EXPENSE', '61',5972,'Services extérieurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5621,'PCG25-DEV','EXPENSE', '611',5620,'Sous-traitance générale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5622,'PCG25-DEV','EXPENSE', '612',5620,'Redevances de crédit-bail','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5623,'PCG25-DEV','EXPENSE', '6122',5622,'Crédit-bail mobilier','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5624,'PCG25-DEV','EXPENSE', '6125',5622,'Crédit-bail immobilier','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5625,'PCG25-DEV','EXPENSE', '613',5620,'Locations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5626,'PCG25-DEV','EXPENSE', '6132',5625,'Locations immobilières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5627,'PCG25-DEV','EXPENSE', '6135',5625,'Locations mobilières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5629,'PCG25-DEV','EXPENSE', '614',5620,'Charges locatives et de copropriété','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5630,'PCG25-DEV','EXPENSE', '615',5620,'Entretien et réparations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5631,'PCG25-DEV','EXPENSE', '6152',5630,'sur biens immobiliers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5632,'PCG25-DEV','EXPENSE', '6155',5630,'sur biens mobiliers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5633,'PCG25-DEV','EXPENSE', '6156',5630,'Maintenance','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5634,'PCG25-DEV','EXPENSE', '616',5620,'Primes d''assurances','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5635,'PCG25-DEV','EXPENSE', '6161',5634,'Multirisques','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5636,'PCG25-DEV','EXPENSE', '6162',5634,'Assurance obligatoire dommage construction','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5637,'PCG25-DEV','EXPENSE', '6163',5634,'Assurance - transport','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5638,'PCG25-DEV','EXPENSE', '61636',5637,'sur achats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5639,'PCG25-DEV','EXPENSE', '61637',5637,'sur ventes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5640,'PCG25-DEV','EXPENSE', '61638',5637,'sur autres biens','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5641,'PCG25-DEV','EXPENSE', '6164',5634,'Risques d''exploitation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5642,'PCG25-DEV','EXPENSE', '6165',5634,'Insolvabilité clients','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5643,'PCG25-DEV','EXPENSE', '617',5620,'Etudes et recherches','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5644,'PCG25-DEV','EXPENSE', '618',5620,'Divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5645,'PCG25-DEV','EXPENSE', '6181',5644,'Documentation générale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5646,'PCG25-DEV','EXPENSE', '6183',5644,'Documentation technique','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5647,'PCG25-DEV','EXPENSE', '6185',5644,'Frais de colloques, séminaires, conférences','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5648,'PCG25-DEV','EXPENSE', '619',5620,'Rabais, remises et ristournes obtenus sur services extérieurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5649,'PCG25-DEV','EXPENSE', '62',5972,'Autres services extérieurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5650,'PCG25-DEV','EXPENSE', '621',5649,'Personnel extérieur à l''entreprise','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5651,'PCG25-DEV','EXPENSE', '6211',5650,'Personnel intérimaire','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5652,'PCG25-DEV','EXPENSE', '6214',5650,'Personnel détaché ou prêté à l''entreprise','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5653,'PCG25-DEV','EXPENSE', '622',5649,'Rémunérations d''intermédiaires et honoraires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5654,'PCG25-DEV','EXPENSE', '6221',5653,'Commissions et courtages sur achats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5655,'PCG25-DEV','EXPENSE', '6222',5653,'Commissions et courtages sur ventes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5656,'PCG25-DEV','EXPENSE', '6224',5653,'Rémunérations des transitaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5657,'PCG25-DEV','EXPENSE', '6225',5653,'Rémunérations d''affacturage','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5658,'PCG25-DEV','EXPENSE', '6226',5653,'Honoraires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5659,'PCG25-DEV','EXPENSE', '6227',5653,'Frais d''actes et de contentieux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5660,'PCG25-DEV','EXPENSE', '6228',5653,'Divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5661,'PCG25-DEV','EXPENSE', '623',5649,'Publicité, publications, relations publiques','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5662,'PCG25-DEV','EXPENSE', '6231',5661,'Annonces et insertions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5663,'PCG25-DEV','EXPENSE', '6232',5661,'Echantillons','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5664,'PCG25-DEV','EXPENSE', '6233',5661,'Foires et expositions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5665,'PCG25-DEV','EXPENSE', '6234',5661,'Cadeaux à la clientèle','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5666,'PCG25-DEV','EXPENSE', '6235',5661,'Primes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5667,'PCG25-DEV','EXPENSE', '6236',5661,'Catalogues et imprimés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5668,'PCG25-DEV','EXPENSE', '6237',5661,'Publications','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5669,'PCG25-DEV','EXPENSE', '6238',5661,'Divers (pourboires, dons courants, …)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5670,'PCG25-DEV','EXPENSE', '624',5649,'Transports de biens et transports collectifs du personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5671,'PCG25-DEV','EXPENSE', '6241',5670,'Transports sur achats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5672,'PCG25-DEV','EXPENSE', '6242',5670,'Transports sur ventes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5673,'PCG25-DEV','EXPENSE', '6243',5670,'Transports entre établissements ou chantiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5674,'PCG25-DEV','EXPENSE', '6244',5670,'Transports administratifs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5675,'PCG25-DEV','EXPENSE', '6247',5670,'Transports collectifs du personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5676,'PCG25-DEV','EXPENSE', '6248',5670,'Divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5677,'PCG25-DEV','EXPENSE', '625',5649,'Déplacements, missions et réceptions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5678,'PCG25-DEV','EXPENSE', '6251',5677,'Voyages et déplacements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5679,'PCG25-DEV','EXPENSE', '6255',5677,'Frais de déménagement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5680,'PCG25-DEV','EXPENSE', '6256',5677,'Missions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5681,'PCG25-DEV','EXPENSE', '6257',5677,'Réceptions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5682,'PCG25-DEV','EXPENSE', '626',5649,'Frais postaux et de télécommunications','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5683,'PCG25-DEV','EXPENSE', '627',5649,'Services bancaires et assimilés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5684,'PCG25-DEV','EXPENSE', '6271',5683,'Frais sur titres (achat, vente, garde)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5685,'PCG25-DEV','EXPENSE', '6272',5683,'Commissions et frais sur émission d''emprunts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5686,'PCG25-DEV','EXPENSE', '6275',5683,'Frais sur effets','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5687,'PCG25-DEV','EXPENSE', '6276',5683,'Location de coffres','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5688,'PCG25-DEV','EXPENSE', '6278',5683,'Autres frais et commissions sur prestations de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5689,'PCG25-DEV','EXPENSE', '628',5649,'Divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5690,'PCG25-DEV','EXPENSE', '6281',5689,'Concours divers (cotisations,)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5691,'PCG25-DEV','EXPENSE', '6284',5689,'Frais de recrutement de personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5692,'PCG25-DEV','EXPENSE', '629',5649,'Rabais, remises et ristournes obtenus sur autres services extérieurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5693,'PCG25-DEV','EXPENSE', '63',5972,'Impôts, taxes et versements assimilés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5694,'PCG25-DEV','EXPENSE', '631',5693,'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5695,'PCG25-DEV','EXPENSE', '6311',5694,'Taxe sur les salaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5696,'PCG25-DEV','EXPENSE', '6314',5694,'Cotisation pour défaut d''investissement obligatoire dans la construction','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5698,'PCG25-DEV','EXPENSE', '6318',5694,'Autres','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5700,'PCG25-DEV','EXPENSE', '633',5693,'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5701,'PCG25-DEV','EXPENSE', '6331',5700,'Versement de transport','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5702,'PCG25-DEV','EXPENSE', '6332',5700,'Allocations logement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5703,'PCG25-DEV','EXPENSE', '6333',5700,'Participation des employeurs à la formation professionnelle continue','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5704,'PCG25-DEV','EXPENSE', '6334',5700,'Participation des employeurs à l''effort de construction','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5705,'PCG25-DEV','EXPENSE', '6335',5700,'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5706,'PCG25-DEV','EXPENSE', '6338',5700,'Autres','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5707,'PCG25-DEV','EXPENSE', '635',5693,'Autres impôts, taxes et versements assimilés (administrations des impôts)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5708,'PCG25-DEV','EXPENSE', '6351',5707,'Impôts directs (sauf impôts sur les bénéfices)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5709,'PCG25-DEV','EXPENSE', '63511',5708,'Contribution économique territoriale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5710,'PCG25-DEV','EXPENSE', '63512',5708,'Taxes foncières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5711,'PCG25-DEV','EXPENSE', '63513',5708,'Autres impôts locaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5712,'PCG25-DEV','EXPENSE', '63514',5708,'Taxe sur les véhicules des sociétés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5713,'PCG25-DEV','EXPENSE', '6352',5707,'Taxe sur le chiffre d''affaires non récupérables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5714,'PCG25-DEV','EXPENSE', '6353',5707,'Impôts indirects','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5715,'PCG25-DEV','EXPENSE', '6354',5707,'Droits d''enregistrement et de timbre','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5716,'PCG25-DEV','EXPENSE', '6358',5707,'Autres droits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5717,'PCG25-DEV','EXPENSE', '637',5693,'Autres impôts, taxes et versements assimilés (autres organismes)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5718,'PCG25-DEV','EXPENSE', '6371',5717,'Contribution sociale de solidarité à la charge des sociétés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5719,'PCG25-DEV','EXPENSE', '6372',5717,'Taxes perçues par les organismes publics internationaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5720,'PCG25-DEV','EXPENSE', '6374',5717,'Impôts et taxes exigibles à l''Etranger','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5721,'PCG25-DEV','EXPENSE', '6378',5717,'Taxes diverses','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5722,'PCG25-DEV','EXPENSE', '638',5693,'Rappel d’impôts (autres qu’impôts sur les bénéfices)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5723,'PCG25-DEV','EXPENSE', '64',5972,'Charges de personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5724,'PCG25-DEV','EXPENSE', '641',5723,'Rémunérations du personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5725,'PCG25-DEV','EXPENSE', '6411',5724,'Salaires, appointements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5726,'PCG25-DEV','EXPENSE', '6412',5724,'Congés payés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5727,'PCG25-DEV','EXPENSE', '6413',5724,'Primes et gratifications','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5728,'PCG25-DEV','EXPENSE', '6414',5724,'Indemnités et avantages divers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5729,'PCG25-DEV','EXPENSE', '6415',5724,'Supplément familial','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5730,'PCG25-DEV','EXPENSE', '644',5723,'Rémunération du travail de l''exploitant','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5731,'PCG25-DEV','EXPENSE', '645',5723,'Charges de sécurité sociale et de prévoyance','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5732,'PCG25-DEV','EXPENSE', '6451',5731,'Cotisations à l''URSSAF','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5733,'PCG25-DEV','EXPENSE', '6452',5731,'Cotisations aux mutuelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5734,'PCG25-DEV','EXPENSE', '6453',5731,'Cotisations aux caisses de retraites','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5735,'PCG25-DEV','EXPENSE', '6454',5731,'Cotisations aux ASSEDIC','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5736,'PCG25-DEV','EXPENSE', '6458',5731,'Cotisations aux autres organismes sociaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5737,'PCG25-DEV','EXPENSE', '646',5723,'Cotisations sociales personnelles de l''exploitant','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5738,'PCG25-DEV','EXPENSE', '647',5723,'Autres charges sociales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5739,'PCG25-DEV','EXPENSE', '6471',5738,'Prestations directes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5740,'PCG25-DEV','EXPENSE', '6472',5738,'Versements aux comités d''entreprise et d''établissement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5741,'PCG25-DEV','EXPENSE', '6474',5738,'Versements aux autres œuvres sociales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5742,'PCG25-DEV','EXPENSE', '6475',5738,'Médecine du travail, pharmacie','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5743,'PCG25-DEV','EXPENSE', '648',5723,'Autres charges de personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5744,'PCG25-DEV','EXPENSE', '649',5723,'Remboursements de charges de personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5745,'PCG25-DEV','EXPENSE', '65',5972,'Autres charges de gestion courante','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5746,'PCG25-DEV','EXPENSE', '651',5745,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5747,'PCG25-DEV','EXPENSE', '6511',5746,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5748,'PCG25-DEV','EXPENSE', '6516',5746,'Droits d''auteur et de reproduction','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5749,'PCG25-DEV','EXPENSE', '6518',5746,'Autres droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5750,'PCG25-DEV','EXPENSE', '653',5745,'Jetons de présence','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5751,'PCG25-DEV','EXPENSE', '654',5745,'Pertes sur créances irrécouvrables','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5752,'PCG25-DEV','EXPENSE', '6541',5751,'Créances de l''exercice','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5753,'PCG25-DEV','EXPENSE', '6544',5751,'Créances des exercices antérieurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5754,'PCG25-DEV','EXPENSE', '655',5745,'Quote-part de résultat sur opérations faites en commun','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5755,'PCG25-DEV','EXPENSE', '6551',5754,'Quote-part de bénéfice transférée (comptabilité du gérant)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5756,'PCG25-DEV','EXPENSE', '6555',5754,'Quote-part de perte supportée (comptabilité des associés non gérants)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5757,'PCG25-DEV','EXPENSE', '656',5745,'Pertes de change sur créances et dettes commerciales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5758,'PCG25-DEV','EXPENSE', '657',5745,'Valeurs comptables des immobilisations incorporelles et corporelles cédées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5759,'PCG25-DEV','EXPENSE', '658',5745,'Pénalités et autres charges','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5760,'PCG25-DEV','EXPENSE', '6581',5759,'Pénalités sur marchés (et dédits payés sur achats et ventes)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5761,'PCG25-DEV','EXPENSE', '6582',5759,'Pénalités, amendes fiscales et pénales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5762,'PCG25-DEV','EXPENSE', '6583',5759,'Malis provenant de clauses d’indexation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5763,'PCG25-DEV','EXPENSE', '6584',5759,'Lots','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5764,'PCG25-DEV','EXPENSE', '6588',5759,'Opérations de constitution ou liquidation des fiducies','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5765,'PCG25-DEV','EXPENSE', '66',5972,'Charges financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5766,'PCG25-DEV','EXPENSE', '661',5765,'Charges d''intérêts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5767,'PCG25-DEV','EXPENSE', '6611',5766,'Intérêts des emprunts et dettes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5768,'PCG25-DEV','EXPENSE', '66116',5767,'des emprunts et dettes assimilées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5769,'PCG25-DEV','EXPENSE', '66117',5767,'des dettes rattachées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5770,'PCG25-DEV','EXPENSE', '6612',5766,'Charges de la fiducie, résultat de la période','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5771,'PCG25-DEV','EXPENSE', '6615',5766,'Intérêts des comptes courants et des dépôts créditeurs','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5772,'PCG25-DEV','EXPENSE', '6616',5766,'Intérêts bancaires et sur opérations de financement (escompte,…)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5773,'PCG25-DEV','EXPENSE', '6617',5766,'Intérêts des obligations cautionnées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5774,'PCG25-DEV','EXPENSE', '6618',5759,'Intérêts des autres dettes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5775,'PCG25-DEV','EXPENSE', '66181',5774,'Intérêts des dettes commerciales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5776,'PCG25-DEV','EXPENSE', '66188',5774,'Intérêts des dettes diverses','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5777,'PCG25-DEV','EXPENSE', '664',5765,'Pertes sur créances liées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5778,'PCG25-DEV','EXPENSE', '665',5765,'Escomptes accordés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5779,'PCG25-DEV','EXPENSE', '666',5765,'Pertes de change financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5780,'PCG25-DEV','EXPENSE', '667',5765,'Charges sur cession d’éléments financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5781,'PCG25-DEV','EXPENSE', '6671',5780,'Valeurs comptables des immobilisations financières cédées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5782,'PCG25-DEV','EXPENSE', '6672',5780,'Charges nettes sur cessions de titres immobilisés de l’activité de portefeuille','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5783,'PCG25-DEV','EXPENSE', '6673',5780,'Charges nettes sur cessions de valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5784,'PCG25-DEV','EXPENSE', '6674',5780,'Charges nettes sur cessions de jetons','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5785,'PCG25-DEV','EXPENSE', '668',5765,'Autres charges financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5786,'PCG25-DEV','EXPENSE', '6683',5785,'Mali provenant du rachat par l’entité d’actions et obligations émises par elle même','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5787,'PCG25-DEV','EXPENSE', '67',5972,'Charges exceptionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5788,'PCG25-DEV','EXPENSE', '672',5787,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les charges sur exercices antérieurs)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5789,'PCG25-DEV','EXPENSE', '678',5787,'Autres charges exceptionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5798,'PCG25-DEV','EXPENSE', '68',5972,'Dotations aux amortissements, aux dépréciations et aux provisions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5799,'PCG25-DEV','EXPENSE', '681',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges d''exploitation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5800,'PCG25-DEV','EXPENSE', '6811',5799,'Dotations aux amortissements sur immobilisations incorporelles et corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5801,'PCG25-DEV','EXPENSE', '68111',5800,'Immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5802,'PCG25-DEV','EXPENSE', '68112',5800,'Immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5804,'PCG25-DEV','EXPENSE', '6815',5799,'Dotations aux provisions d''exploitation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5805,'PCG25-DEV','EXPENSE', '6816',5799,'Dotations pour dépréciations des immobilisations incorporelles et corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5806,'PCG25-DEV','EXPENSE', '68161',5805,'Immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5807,'PCG25-DEV','EXPENSE', '68162',5805,'Immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5808,'PCG25-DEV','EXPENSE', '6817',5799,'Dotations pour dépréciations des actifs circulants','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5809,'PCG25-DEV','EXPENSE', '68173',5808,'Stocks et en-cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5810,'PCG25-DEV','EXPENSE', '68174',5808,'Créances','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5811,'PCG25-DEV','EXPENSE', '686',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5812,'PCG25-DEV','EXPENSE', '6861',5811,'Dotations aux amortissements des primes de remboursement des emprunts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5813,'PCG25-DEV','EXPENSE', '6862',5811,'Dotations aux amortissements des frais d''émission des emprunts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5814,'PCG25-DEV','EXPENSE', '6865',5811,'Dotations aux provisions financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5815,'PCG25-DEV','EXPENSE', '6866',5811,'Dotations pour dépréciations des éléments financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5816,'PCG25-DEV','EXPENSE', '68662',5815,'Immobilisations financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5817,'PCG25-DEV','EXPENSE', '68665',5815,'Valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5818,'PCG25-DEV','EXPENSE', '687',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5819,'PCG25-DEV','EXPENSE', '6871',5818,'Dotations aux amortissements exceptionnels des immobilisations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5820,'PCG25-DEV','EXPENSE', '6872',5818,'Dotations aux provisions réglementées (immobilisations)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5821,'PCG25-DEV','EXPENSE', '68725',5820,'Amortissements dérogatoires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5822,'PCG25-DEV','EXPENSE', '6873',5818,'Dotations aux provisions réglementées (stocks)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5823,'PCG25-DEV','EXPENSE', '6874',5818,'Dotations aux autres provisions réglementées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5824,'PCG25-DEV','EXPENSE', '6875',5818,'Dotations aux provisions exceptionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5825,'PCG25-DEV','EXPENSE', '6876',5818,'Dotations pour dépréciations exceptionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5826,'PCG25-DEV','EXPENSE', '69',5972,'Participation des salariés - Impôts sur les bénéfices et assimilés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5827,'PCG25-DEV','EXPENSE', '691',5826,'Participation des salariés aux résultats','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5828,'PCG25-DEV','EXPENSE', '695',5826,'Impôts sur les bénéfices','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5829,'PCG25-DEV','EXPENSE', '6951',5828,'Impôts dus en France','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5830,'PCG25-DEV','EXPENSE', '6952',5828,'Contribution additionnelle à l''impôt sur les bénéfices','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5831,'PCG25-DEV','EXPENSE', '6954',5828,'Impôts dus à l''étranger','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5832,'PCG25-DEV','EXPENSE', '696',5826,'Suppléments d''impôt sur les sociétés liés aux distributions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5833,'PCG25-DEV','EXPENSE', '698',5826,'Intégration fiscale','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5834,'PCG25-DEV','EXPENSE', '6981',5833,'Intégration fiscale - Charges','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5835,'PCG25-DEV','EXPENSE', '6989',5833,'Intégration fiscale - Produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5836,'PCG25-DEV','EXPENSE', '699',5826,'Produits - Reports en arrière des déficits','1'); + +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5837,'PCG25-DEV','INCOME', '70',5973,'Ventes de produits fabriqués, prestations de services, marchandises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5838,'PCG25-DEV','INCOME', '701',5837,'Ventes de produits finis','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5841,'PCG25-DEV','INCOME', '702',5837,'Ventes de produits intermédiaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5842,'PCG25-DEV','INCOME', '703',5837,'Ventes de produits résiduels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5843,'PCG25-DEV','INCOME', '704',5837,'Travaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5846,'PCG25-DEV','INCOME', '705',5837,'Etudes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5847,'PCG25-DEV','INCOME', '706',5837,'Prestations de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5848,'PCG25-DEV','INCOME', '707',5837,'Ventes de marchandises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5851,'PCG25-DEV','INCOME', '708',5837,'Produits des activités annexes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5852,'PCG25-DEV','INCOME', '7081',5851,'Produits des services exploités dans l''intérêt du personnel','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5853,'PCG25-DEV','INCOME', '7082',5851,'Commissions et courtages','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5854,'PCG25-DEV','INCOME', '7083',5851,'Locations diverses','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5855,'PCG25-DEV','INCOME', '7084',5851,'Mise à disposition de personnel facturée','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5856,'PCG25-DEV','INCOME', '7085',5851,'Ports et frais accessoires facturés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5857,'PCG25-DEV','INCOME', '7086',5851,'Bonis sur reprises d''emballages consignés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5858,'PCG25-DEV','INCOME', '7087',5851,'Bonifications obtenues des clients et primes sur ventes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5859,'PCG25-DEV','INCOME', '7088',5851,'Autres produits d''activités annexes (cessions d''approvisionnements,)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5860,'PCG25-DEV','INCOME', '709',5837,'Rabais, remises et ristournes accordés par l''entreprise','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5861,'PCG25-DEV','INCOME', '7091',5860,'sur ventes de produits finis','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5862,'PCG25-DEV','INCOME', '7092',5860,'sur ventes de produits intermédiaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5863,'PCG25-DEV','INCOME', '7094',5860,'sur travaux','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5864,'PCG25-DEV','INCOME', '7095',5860,'sur études','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5865,'PCG25-DEV','INCOME', '7096',5860,'sur prestations de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5866,'PCG25-DEV','INCOME', '7097',5860,'sur ventes de marchandises','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5867,'PCG25-DEV','INCOME', '7098',5860,'sur produits des activités annexes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5868,'PCG25-DEV','INCOME', '71',5973,'Production stockée (ou déstockage)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5869,'PCG25-DEV','INCOME', '713',5868,'Variation des stocks (en-cours de production, produits)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5870,'PCG25-DEV','INCOME', '7133',5869,'Variation des en-cours de production de biens','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5871,'PCG25-DEV','INCOME', '71331',5870,'Produits en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5872,'PCG25-DEV','INCOME', '71335',5870,'Travaux en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5873,'PCG25-DEV','INCOME', '7134',5869,'Variation des en-cours de production de services','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5874,'PCG25-DEV','INCOME', '71341',5873,'Etudes en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5875,'PCG25-DEV','INCOME', '71345',5873,'Prestations de services en cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5876,'PCG25-DEV','INCOME', '7135',5869,'Variation des stocks de produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5877,'PCG25-DEV','INCOME', '71351',5876,'Produits intermédiaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5878,'PCG25-DEV','INCOME', '71355',5876,'Produits finis','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5879,'PCG25-DEV','INCOME', '71358',5876,'Produits résiduels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5880,'PCG25-DEV','INCOME', '72',5973,'Production immobilisée','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5881,'PCG25-DEV','INCOME', '721',5880,'Immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5882,'PCG25-DEV','INCOME', '722',5880,'Immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5883,'PCG25-DEV','INCOME', '74',5973,'Subventions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5884,'PCG25-DEV','INCOME', '741',5983,'Subventions d''exploitation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5885,'PCG25-DEV','INCOME', '742',5983,'Subventions d''équilibre','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5886,'PCG25-DEV','INCOME', '747',5983,'Quote-part des subventions d''investissement virée au résultat de l''exercice','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5887,'PCG25-DEV','INCOME', '75',5973,'Autres produits de gestion courante','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5888,'PCG25-DEV','INCOME', '751',5887,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5889,'PCG25-DEV','INCOME', '7511',5888,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5890,'PCG25-DEV','INCOME', '7516',5888,'Droits d''auteur et de reproduction','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5891,'PCG25-DEV','INCOME', '7518',5888,'Autres droits et valeurs similaires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5892,'PCG25-DEV','INCOME', '752',5887,'Revenus des immeubles non affectés à des activités professionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5893,'PCG25-DEV','INCOME', '753',5887,'Jetons de présence et rémunérations d''administrateurs, gérants,','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5894,'PCG25-DEV','INCOME', '754',5887,'Ristournes perçues des coopératives (provenant des excédents)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5895,'PCG25-DEV','INCOME', '755',5887,'Quote-parts de résultat sur opérations faites en commun','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5896,'PCG25-DEV','INCOME', '7551',5895,'Quote-part de perte transférée (comptabilité du gérant)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5897,'PCG25-DEV','INCOME', '7555',5895,'Quote-part de bénéfice attribuée (comptabilité des associés non - gérants)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5898,'PCG25-DEV','INCOME', '756',5887,'Gains de change sur créances et dettes commerciales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5899,'PCG25-DEV','INCOME', '757',5887,'Produits des cessions d’immobilisations incorporelles et corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5900,'PCG25-DEV','INCOME', '758',5887,'Indemnités et autres produits','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5901,'PCG25-DEV','INCOME', '7581',5900,'Dédits et pénalités perçus sur achats et ventes','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5902,'PCG25-DEV','INCOME', '7582',5900,'Libéralités reçues','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5903,'PCG25-DEV','INCOME', '7583',5900,'Rentrées sur créances amorties','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5904,'PCG25-DEV','INCOME', '7584',5900,'Dégrèvements d’impôts autres qu’impôts sur les bénéfices','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5905,'PCG25-DEV','INCOME', '7585',5900,'Bonis provenant de clauses d’indexation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5906,'PCG25-DEV','INCOME', '7586',5900,'Lots','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5907,'PCG25-DEV','INCOME', '7587',5900,'Indemnités d’assurance','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5908,'PCG25-DEV','INCOME', '7588',5900,'Opérations de constitution ou liquidation des fiducies','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5909,'PCG25-DEV','INCOME', '76',5973,'Produits financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5910,'PCG25-DEV','INCOME', '761',5909,'Produits de participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5911,'PCG25-DEV','INCOME', '7611',5910,'Revenus des titres de participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5912,'PCG25-DEV','INCOME', '7612',5910,'Produits de la fiducie, résultat de la période','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5913,'PCG25-DEV','INCOME', '7616',5910,'Revenus sur autres formes de participation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5914,'PCG25-DEV','INCOME', '7617',5910,'Revenus des créances rattachées à des participations','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5915,'PCG25-DEV','INCOME', '762',5909,'Produits des autres immobilisations financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5916,'PCG25-DEV','INCOME', '7621',5915,'Revenus des titres immobilisés','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5917,'PCG25-DEV','INCOME', '7626',5915,'Revenus des prêts','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5918,'PCG25-DEV','INCOME', '7627',5915,'Revenus des créances immobilisées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5919,'PCG25-DEV','INCOME', '763',5909,'Revenus des autres créances','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5920,'PCG25-DEV','INCOME', '7631',5919,'Revenus des créances commerciales','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5921,'PCG25-DEV','INCOME', '7638',5919,'Revenus des créances diverses','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5922,'PCG25-DEV','INCOME', '764',5909,'Revenus des valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5923,'PCG25-DEV','INCOME', '765',5909,'Escomptes obtenus','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5924,'PCG25-DEV','INCOME', '766',5909,'Gains de change','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5925,'PCG25-DEV','INCOME', '767',5909,'Produits sur cession d’éléments financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5926,'PCG25-DEV','INCOME', '7671',5925,'Produits des cessions d’immobilisations financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5927,'PCG25-DEV','INCOME', '7672',5925,'Produits nets sur cessions de titres immobilisés de l’activité de portefeuille','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5928,'PCG25-DEV','INCOME', '7673',5925,'Produits nets sur cessions de valeurs mobilières de placement','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5929,'PCG25-DEV','INCOME', '7674',5925,'Produits nets sur cessions de jetons','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5930,'PCG25-DEV','INCOME', '768',5909,'Autres produits financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5931,'PCG25-DEV','INCOME', '7683',5930,'Bonis provenant du rachat par l’entreprise d’actions et d’obligations émises par elle-même','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5932,'PCG25-DEV','INCOME', '77',5973,'Produits exceptionnels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5933,'PCG25-DEV','INCOME', '772',5932,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les produits sur exercices antérieurs)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5935,'PCG25-DEV','INCOME', '778',5932,'Autres produits exceptionnels','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5937,'PCG25-DEV','INCOME', '78',5973,'Reprises sur amortissements, dépréciations et provisions','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5938,'PCG25-DEV','INCOME', '781',5937,'Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d''exploitation)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5939,'PCG25-DEV','INCOME', '7811',5938,'Reprises sur amortissements des immobilisations incorporelles et corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5940,'PCG25-DEV','INCOME', '78111',5939,'Immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5941,'PCG25-DEV','INCOME', '78112',5939,'Immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5942,'PCG25-DEV','INCOME', '7815',5938,'Reprises sur provisions d''exploitation','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5943,'PCG25-DEV','INCOME', '7816',5938,'Reprises sur dépréciations des immobilisations incorporelles et corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5944,'PCG25-DEV','INCOME', '78161',5943,'Immobilisations incorporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5945,'PCG25-DEV','INCOME', '78162',5943,'Immobilisations corporelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5946,'PCG25-DEV','INCOME', '7817',5938,'Reprises sur dépréciations des actifs circulants','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5947,'PCG25-DEV','INCOME', '78173',5946,'Stocks et en-cours','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5948,'PCG25-DEV','INCOME', '78174',5946,'Créances','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5949,'PCG25-DEV','INCOME', '786',5937,'Reprises sur provisions pour risques et dépréciations (à inscrire dans les produits financiers)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5950,'PCG25-DEV','INCOME', '7865',5949,'Reprises sur provisions financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5951,'PCG25-DEV','INCOME', '7866',5949,'Reprises sur dépréciations des éléments financiers','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5952,'PCG25-DEV','INCOME', '78662',5951,'Immobilisations financières','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5953,'PCG25-DEV','INCOME', '78665',5951,'Valeurs mobilières de placements','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5954,'PCG25-DEV','INCOME', '787',5937,'Reprises sur provisions et dépréciations (à inscrire dans les produits exceptionnels)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5955,'PCG25-DEV','INCOME', '7872',5954,'Reprises sur provisions réglementées (immobilisations)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5956,'PCG25-DEV','INCOME', '78725',5955,'Amortissements dérogatoires','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5959,'PCG25-DEV','INCOME', '7873',5954,'Reprises sur provisions réglementées (stocks)','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5960,'PCG25-DEV','INCOME', '7874',5954,'Reprises sur autres provisions réglementées','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5961,'PCG25-DEV','INCOME' ,'7875',5954,'Reprises sur provisions exceptionnelles','1'); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5962,'PCG25-DEV','INCOME', '7876',5954,'Reprises sur dépréciations exceptionnelles','1'); -- -- Descriptif des plans comptables FR PCG18-ASSOC