{
    "country_code": "ml",
    "name": "Syscohada - Plan Comptable avec code",
    "tree": {
        "Comptes de ressources durables": {
            "Capital": {
                "Capital social": {
                    "Capital souscrit, non appel\u00e9": {
                        "account_number": "1011"
                    },
                    "Capital souscrit, appel\u00e9, non vers\u00e9": {
                        "account_number": "1012"
                    },
                    "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
                        "account_number": "1013"
                    },
                    "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
                        "account_number": "1014"
                    },
                    "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
                        "account_number": "1018"
                    },
                    "account_number": "101"
                },
                "Capital par dotation": {
                    "Dotation initiale": {
                        "account_number": "1021"
                    },
                    "Dotations compl\u00e9mentaires": {
                        "account_number": "1022"
                    },
                    "Autres dotations": {
                        "account_number": "1028"
                    },
                    "account_number": "102"
                },
                "Capital personnel": {
                    "account_number": "103"
                },
                "Compte de l\u2019exploitant": {
                    "Apports temporaires": {
                        "account_number": "1041"
                    },
                    "Op\u00e9rations courantes": {
                        "account_number": "1042"
                    },
                    "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
                        "account_number": "1043"
                    },
                    "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
                        "account_number": "1047"
                    },
                    "Autres pr\u00e9l\u00e8vements": {
                        "account_number": "1048"
                    },
                    "account_number": "104"
                },
                "Primes li\u00e9es au capital social": {
                    "Primes d\u2019\u00e9mission": {
                        "account_number": "1051"
                    },
                    "Primes d\u2019apport": {
                        "account_number": "1052"
                    },
                    "Primes de fusion": {
                        "account_number": "1053"
                    },
                    "Primes de conversion": {
                        "account_number": "1054"
                    },
                    "Autres primes": {
                        "account_number": "1058"
                    },
                    "account_number": "105"
                },
                "\u00c9carts de r\u00e9\u00e9valuation": {
                    "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
                        "account_number": "1061"
                    },
                    "\u00c9carts de r\u00e9\u00e9valuation libre": {
                        "account_number": "1062"
                    },
                    "account_number": "106"
                },
                "Apporteurs, capital souscrit, non appel\u00e9": {
                    "account_number": "109"
                },
                "account_number": "10"
            },
            "R\u00e9serves": {
                "R\u00e9serve l\u00e9gale": {
                    "account_number": "111"
                },
                "R\u00e9serves statutaires ou contractuelles": {
                    "account_number": "112"
                },
                "R\u00e9serves r\u00e9glement\u00e9es": {
                    "R\u00e9serves de plus-values nettes \u00e0 long terme": {
                        "account_number": "1131"
                    },
                    "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
                        "account_number": "1132"
                    },
                    "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
                        "account_number": "1133"
                    },
                    "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
                        "account_number": "1134"
                    },
                    "Autres r\u00e9serves r\u00e9glement\u00e9es": {
                        "account_number": "1135"
                    },
                    "account_number": "113"
                },
                "Autres r\u00e9serves": {
                    "R\u00e9serves facultatives": {
                        "account_number": "1181"
                    },
                    "R\u00e9serves diverses": {
                        "account_number": "1188"
                    },
                    "account_number": "118"
                },
                "account_number": "11"
            },
            "Report \u00e0 nouveau": {
                "Report \u00e0 nouveau cr\u00e9diteur": {
                    "account_number": "121"
                },
                "Report \u00e0 nouveau d\u00e9biteur": {
                    "Perte nette \u00e0 reporter": {
                        "account_number": "1291"
                    },
                    "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
                        "account_number": "1292"
                    },
                    "account_number": "129"
                },
                "account_number": "12"
            },
            "R\u00e9sultat net de l\u2019exercice": {
                "R\u00e9sultat en instance d\u2019affectation": {
                    "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
                        "account_number": "1301"
                    },
                    "R\u00e9sultat en instance d\u2019affectation : perte": {
                        "account_number": "1309"
                    },
                    "account_number": "130"
                },
                "R\u00e9sultat net : b\u00e9n\u00e9fice": {
                    "account_number": "131"
                },
                "Marge commerciale (MC)": {
                    "account_number": "132"
                },
                "Valeur ajout\u00e9e (VA)": {
                    "account_number": "133"
                },
                "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
                    "account_number": "134"
                },
                "R\u00e9sultat d\u2019exploitation (RE)": {
                    "account_number": "135"
                },
                "R\u00e9sultat financier (RF)": {
                    "account_number": "136"
                },
                "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
                    "account_number": "137"
                },
                "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
                    "R\u00e9sultat de fusion": {
                        "account_number": "1381"
                    },
                    "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
                        "account_number": "1382"
                    },
                    "R\u00e9sultat de scission": {
                        "account_number": "1383"
                    },
                    "R\u00e9sultat de liquidation": {
                        "account_number": "1384"
                    },
                    "account_number": "138"
                },
                "R\u00e9sultat net : perte": {
                    "account_number": "139"
                },
                "account_number": "13"
            },
            "Subventions d\u2019investissement": {
                "Subventions d\u2019\u00e9quipement": {
                    "\u00c9tat": {
                        "account_number": "1411"
                    },
                    "R\u00e9gions": {
                        "account_number": "1412"
                    },
                    "D\u00e9partements": {
                        "account_number": "1413"
                    },
                    "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
                        "account_number": "1414"
                    },
                    "Entit\u00e9s publiques ou mixtes": {
                        "account_number": "1415"
                    },
                    "Entit\u00e9s et organismes priv\u00e9s": {
                        "account_number": "1416"
                    },
                    "Organismes internationaux": {
                        "account_number": "1417"
                    },
                    "Autres": {
                        "account_number": "1418"
                    },
                    "account_number": "141"
                },
                "Autres subventions d\u2019investissement": {
                    "account_number": "148"
                },
                "account_number": "14"
            },
            "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
                "Amortissements d\u00e9rogatoires": {
                    "account_number": "151"
                },
                "Plus-values de cession \u00e0 r\u00e9investir": {
                    "account_number": "152"
                },
                "Fonds r\u00e9glement\u00e9s": {
                    "Fonds National": {
                        "account_number": "1531"
                    },
                    "Pr\u00e9l\u00e8vement pour le Budget": {
                        "account_number": "1532"
                    },
                    "account_number": "153"
                },
                "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
                    "account_number": "154"
                },
                "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
                    "Reconstitution des gisements miniers et p\u00e9troliers": {
                        "account_number": "1551"
                    },
                    "account_number": "155"
                },
                "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
                    "Hausse de prix": {
                        "account_number": "1561"
                    },
                    "Fluctuation des cours": {
                        "account_number": "1562"
                    },
                    "account_number": "156"
                },
                "Provisions pour investissement": {
                    "account_number": "157"
                },
                "Autres provisions et fonds r\u00e9glement\u00e9s": {
                    "account_number": "158"
                },
                "account_number": "15"
            },
            "Emprunts et dettes assimil\u00e9es": {
                "Emprunts obligataires": {
                    "Emprunts obligataires ordinaires": {
                        "account_number": "1611"
                    },
                    "Emprunts obligataires convertibles en actions": {
                        "account_number": "1612"
                    },
                    "Emprunts obligataires remboursables en actions": {
                        "account_number": "1613"
                    },
                    "Autres emprunts obligataires": {
                        "account_number": "1618"
                    },
                    "account_number": "161"
                },
                "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
                    "account_number": "162"
                },
                "Avances re\u00e7ues de l\u2019\u00c9tat": {
                    "account_number": "163"
                },
                "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
                    "account_number": "164"
                },
                "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
                    "D\u00e9p\u00f4ts": {
                        "account_number": "1651"
                    },
                    "Cautionnements": {
                        "account_number": "1652"
                    },
                    "account_number": "165"
                },
                "Int\u00e9r\u00eats courus": {
                    "Sur emprunts obligataires": {
                        "account_number": "1661"
                    },
                    "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
                        "account_number": "1662"
                    },
                    "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
                        "account_number": "1663"
                    },
                    "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
                        "account_number": "1664"
                    },
                    "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
                        "account_number": "1665"
                    },
                    "Sur avances assorties de conditions particuli\u00e8res": {
                        "account_number": "1667"
                    },
                    "Sur autres emprunts et dettes": {
                        "account_number": "1668"
                    },
                    "account_number": "166"
                },
                "Avances assorties de conditions particuli\u00e8res": {
                    "Avances bloqu\u00e9es pour augmentation du capital": {
                        "account_number": "1671"
                    },
                    "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
                        "account_number": "1672"
                    },
                    "Avances conditionn\u00e9es par les autres organismes africains": {
                        "account_number": "1673"
                    },
                    "Avances conditionn\u00e9es par les organismes internationaux": {
                        "account_number": "1674"
                    },
                    "account_number": "167"
                },
                "Autres emprunts et dettes": {
                    "Rentes viag\u00e8res capitalis\u00e9es": {
                        "account_number": "1681"
                    },
                    "Billets de fonds": {
                        "account_number": "1682"
                    },
                    "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
                        "account_number": "1683"
                    },
                    "Emprunts participatifs": {
                        "account_number": "1684"
                    },
                    "Participation des travailleurs aux b\u00e9n\u00e9fices": {
                        "account_number": "1685"
                    },
                    "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
                        "account_number": "1686"
                    },
                    "account_number": "168"
                },
                "account_number": "16"
            },
            "Dettes de location acquisition": {
                "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
                    "account_number": "172"
                },
                "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
                    "account_number": "173"
                },
                "Dettes de location acquisition / location de vente": {
                    "account_number": "174"
                },
                "Int\u00e9r\u00eats courus": {
                    "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
                        "account_number": "1762"
                    },
                    "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
                        "account_number": "1763"
                    },
                    "Sur dettes de location acquisition / location-vente": {
                        "account_number": "1764"
                    },
                    "Sur autres dettes de location acquisition": {
                        "account_number": "1768"
                    },
                    "account_number": "176"
                },
                "Autres dettes de location acquisition": {
                    "account_number": "178"
                },
                "account_number": "17"
            },
            "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
                "Dettes li\u00e9es \u00e0 des participations": {
                    "Dettes li\u00e9es \u00e0 des participations (groupe)": {
                        "account_number": "1811"
                    },
                    "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
                        "account_number": "1812"
                    },
                    "account_number": "181"
                },
                "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
                    "account_number": "182"
                },
                "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
                    "account_number": "183"
                },
                "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
                    "account_number": "184"
                },
                "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
                    "account_number": "185"
                },
                "Comptes de liaison charges": {
                    "account_number": "186"
                },
                "Comptes de liaison produits": {
                    "account_number": "187"
                },
                "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
                    "account_number": "188"
                },
                "account_number": "18"
            },
            "Provisions pour risques et charges": {
                "Provisions pour litiges": {
                    "account_number": "191"
                },
                "Provisions pour garanties donn\u00e9es aux clients": {
                    "account_number": "192"
                },
                "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
                    "account_number": "193"
                },
                "Provisions pour pertes de change": {
                    "account_number": "194"
                },
                "Provisions pour imp\u00f4ts": {
                    "account_number": "195"
                },
                "Provisions pour pensions et obligations similaires": {
                    "Provisions pour pensions et obligations similaires engagement de retraite": {
                        "account_number": "1961"
                    },
                    "Actif du r\u00e9gime de retraite": {
                        "account_number": "1962"
                    },
                    "account_number": "196"
                },
                "Provisions pour restructuration": {
                    "account_number": "197"
                },
                "Autres provisions pour risques et charges": {
                    "Provisions pour amendes et p\u00e9nalit\u00e9s": {
                        "account_number": "1981"
                    },
                    "Provisions pour propre assureur": {
                        "account_number": "1983"
                    },
                    "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
                        "account_number": "1984"
                    },
                    "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
                        "account_number": "1985"
                    },
                    "Provisions pour divers risques et charges": {
                        "account_number": "1988"
                    },
                    "account_number": "198"
                },
                "account_number": "19"
            },
            "root_type": "Equity",
            "account_number": "1"
        },
        "Comptes d\u2019actif immobilis\u00e9": {
            "Immobilisations incorporelles": {
                "account_type": "Fixed Asset",
                "Frais de d\u00e9veloppement": {
                    "account_type": "Fixed Asset",
                    "account_number": "211"
                },
                "Brevets, licences, concessions et droits similaires": {
                    "account_type": "Fixed Asset",
                    "Brevets": {
                        "account_type": "Fixed Asset",
                        "account_number": "2121"
                    },
                    "Licences": {
                        "account_type": "Fixed Asset",
                        "account_number": "2122"
                    },
                    "Concessions de service public": {
                        "account_type": "Fixed Asset",
                        "account_number": "2123"
                    },
                    "Autres concessions et droits similaires": {
                        "account_type": "Fixed Asset",
                        "account_number": "2128"
                    },
                    "account_number": "212"
                },
                "Logiciels et sites internet": {
                    "account_type": "Fixed Asset",
                    "Logiciels": {
                        "account_type": "Fixed Asset",
                        "account_number": "2131"
                    },
                    "Sites internet": {
                        "account_type": "Fixed Asset",
                        "account_number": "2132"
                    },
                    "account_number": "213"
                },
                "Marques": {
                    "account_type": "Fixed Asset",
                    "account_number": "214"
                },
                "Fonds commercial": {
                    "account_type": "Fixed Asset",
                    "account_number": "215"
                },
                "Droit au bail": {
                    "account_type": "Fixed Asset",
                    "account_number": "216"
                },
                "Investissements de cr\u00e9ation": {
                    "account_type": "Fixed Asset",
                    "account_number": "217"
                },
                "Autres droits et valeurs incorporels": {
                    "account_type": "Fixed Asset",
                    "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
                        "account_type": "Fixed Asset",
                        "account_number": "2181"
                    },
                    "Co\u00fbts d\u2019obtention du contrat": {
                        "account_type": "Fixed Asset",
                        "account_number": "2182"
                    },
                    "Fichiers clients, notices, titres de journaux et magazines": {
                        "account_type": "Fixed Asset",
                        "account_number": "2183"
                    },
                    "Co\u00fbts des franchises": {
                        "account_type": "Fixed Asset",
                        "account_number": "2184"
                    },
                    "Divers droits et valeurs incorporelles": {
                        "account_type": "Fixed Asset",
                        "account_number": "2188"
                    },
                    "account_number": "218"
                },
                "Immobilisations incorporelles en cours": {
                    "account_type": "Fixed Asset",
                    "Frais de d\u00e9veloppement": {
                        "account_type": "Fixed Asset",
                        "account_number": "2191"
                    },
                    "Logiciels et internet": {
                        "account_type": "Fixed Asset",
                        "account_number": "2193"
                    },
                    "Autres droits et valeurs incorporels": {
                        "account_type": "Fixed Asset",
                        "account_number": "2198"
                    },
                    "account_number": "219"
                },
                "account_number": "21"
            },
            "Terrains": {
                "account_type": "Fixed Asset",
                "Terrains agricoles et forestiers": {
                    "account_type": "Fixed Asset",
                    "Terrains d\u2019exploitation agricole": {
                        "account_type": "Fixed Asset",
                        "account_number": "2211"
                    },
                    "Terrains d\u2019exploitation foresti\u00e8re": {
                        "account_type": "Fixed Asset",
                        "account_number": "2212"
                    },
                    "Autres terrains": {
                        "account_type": "Fixed Asset",
                        "account_number": "2218"
                    },
                    "account_number": "221"
                },
                "Terrains nus": {
                    "account_type": "Fixed Asset",
                    "Terrains \u00e0 b\u00e2tir": {
                        "account_type": "Fixed Asset",
                        "account_number": "2221"
                    },
                    "Autres terrains nus": {
                        "account_type": "Fixed Asset",
                        "account_number": "2228"
                    },
                    "account_number": "222"
                },
                "Terrains b\u00e2tis": {
                    "account_type": "Fixed Asset",
                    "Pour b\u00e2timents industriels et agricoles": {
                        "account_type": "Fixed Asset",
                        "account_number": "2231"
                    },
                    "Pour b\u00e2timents administratifs et commerciaux": {
                        "account_type": "Fixed Asset",
                        "account_number": "2232"
                    },
                    "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
                        "account_type": "Fixed Asset",
                        "account_number": "2234"
                    },
                    "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
                        "account_type": "Fixed Asset",
                        "account_number": "2235"
                    },
                    "Autres terrains b\u00e2tis": {
                        "account_type": "Fixed Asset",
                        "account_number": "2238"
                    },
                    "account_number": "223"
                },
                "Travaux de mise en valeur des terrains": {
                    "account_type": "Fixed Asset",
                    "Plantation d\u2019arbres et d\u2019arbustes": {
                        "account_type": "Fixed Asset",
                        "account_number": "2241"
                    },
                    "Am\u00e9liorations du fonds": {
                        "account_type": "Fixed Asset",
                        "account_number": "2245"
                    },
                    "Autres travaux": {
                        "account_type": "Fixed Asset",
                        "account_number": "2248"
                    },
                    "account_number": "224"
                },
                "Terrains de carri\u00e8res tr\u00e9fonds": {
                    "account_type": "Fixed Asset",
                    "Carri\u00e8res": {
                        "account_type": "Fixed Asset",
                        "account_number": "2251"
                    },
                    "account_number": "225"
                },
                "Terrains am\u00e9nag\u00e9s": {
                    "account_type": "Fixed Asset",
                    "Parkings": {
                        "account_type": "Fixed Asset",
                        "account_number": "2261"
                    },
                    "account_number": "226"
                },
                "Terrains mis en concession": {
                    "account_type": "Fixed Asset",
                    "account_number": "227"
                },
                "Autres terrains": {
                    "account_type": "Fixed Asset",
                    "Terrains immeubles de placement": {
                        "account_type": "Fixed Asset",
                        "account_number": "2281"
                    },
                    "Terrains des logements affect\u00e9s au personnel": {
                        "account_type": "Fixed Asset",
                        "account_number": "2285"
                    },
                    "Terrains de location acquisition": {
                        "account_type": "Fixed Asset",
                        "account_number": "2286"
                    },
                    "Divers terrains": {
                        "account_type": "Fixed Asset",
                        "account_number": "2288"
                    },
                    "account_number": "228"
                },
                "Am\u00e9nagements de terrains en cours": {
                    "account_type": "Fixed Asset",
                    "Terrains agricoles et forestiers": {
                        "account_type": "Fixed Asset",
                        "account_number": "2291"
                    },
                    "Terrains nus": {
                        "account_type": "Fixed Asset",
                        "account_number": "2292"
                    },
                    "Terrains de carri\u00e8res tr\u00e9fonds": {
                        "account_type": "Fixed Asset",
                        "account_number": "2295"
                    },
                    "Autres terrains": {
                        "account_type": "Fixed Asset",
                        "account_number": "2298"
                    },
                    "account_number": "229"
                },
                "account_number": "22"
            },
            "B\u00e2timents, installations techniques et agencements": {
                "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
                    "B\u00e2timents industriels": {
                        "account_number": "2311"
                    },
                    "B\u00e2timents agricoles": {
                        "account_number": "2312"
                    },
                    "B\u00e2timents administratifs et commerciaux": {
                        "account_number": "2313"
                    },
                    "B\u00e2timents affect\u00e9s au logement du personnel": {
                        "account_number": "2314"
                    },
                    "B\u00e2timents immeubles de placement": {
                        "account_number": "2315"
                    },
                    "B\u00e2timents de location acquisition": {
                        "account_number": "2316"
                    },
                    "account_number": "231"
                },
                "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
                    "B\u00e2timents industriels": {
                        "account_number": "2321"
                    },
                    "B\u00e2timents agricoles": {
                        "account_number": "2322"
                    },
                    "B\u00e2timents administratifs et commerciaux": {
                        "account_number": "2323"
                    },
                    "B\u00e2timents affect\u00e9s au logement du personnel": {
                        "account_number": "2324"
                    },
                    "B\u00e2timents immeubles de placement": {
                        "account_number": "2325"
                    },
                    "B\u00e2timents de location acquisition": {
                        "account_number": "2326"
                    },
                    "account_number": "232"
                },
                "Ouvrages d\u2019infrastructure": {
                    "Voies de terre": {
                        "account_number": "2331"
                    },
                    "Voies de fer": {
                        "account_number": "2332"
                    },
                    "Voies d\u2019eau": {
                        "account_number": "2333"
                    },
                    "Barrages, Digues": {
                        "account_number": "2334"
                    },
                    "Pistes d\u2019a\u00e9rodrome": {
                        "account_number": "2335"
                    },
                    "Autres ouvrages d\u2019infrastructures": {
                        "account_number": "2338"
                    },
                    "account_number": "233"
                },
                "Am\u00e9nagements, agencements et installations techniques": {
                    "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
                        "account_number": "2341"
                    },
                    "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
                        "account_number": "2342"
                    },
                    "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
                        "account_number": "2343"
                    },
                    "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
                        "account_number": "2344"
                    },
                    "Am\u00e9nagements et agencements des b\u00e2timents": {
                        "account_number": "2345"
                    },
                    "account_number": "234"
                },
                "Am\u00e9nagements de bureaux": {
                    "Installations g\u00e9n\u00e9rales": {
                        "account_number": "2351"
                    },
                    "Autres am\u00e9nagements de bureaux": {
                        "account_number": "2358"
                    },
                    "account_number": "235"
                },
                "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
                    "account_number": "237"
                },
                "Autres installations et agencements": {
                    "account_number": "238"
                },
                "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
                    "B\u00e2timents en cours": {
                        "account_number": "2391"
                    },
                    "Installations en cours": {
                        "account_number": "2392"
                    },
                    "Ouvrages d\u2019infrastructure en cours": {
                        "account_number": "2393"
                    },
                    "Am\u00e9nagements et agencements et installations techniques en cours": {
                        "account_number": "2394"
                    },
                    "Am\u00e9nagements de bureaux en cours": {
                        "account_number": "2395"
                    },
                    "Autres installations et agencements en cours": {
                        "account_number": "2398"
                    },
                    "account_number": "239"
                },
                "account_number": "23"
            },
            "Mat\u00e9riel, mobilier et actifs biologiques": {
                "Mat\u00e9riel et outillage industriel et commercial": {
                    "Mat\u00e9riel industriel": {
                        "account_number": "2411"
                    },
                    "Outillage industriel": {
                        "account_number": "2412"
                    },
                    "Mat\u00e9riel commercial": {
                        "account_number": "2413"
                    },
                    "Outillage commercial": {
                        "account_number": "2414"
                    },
                    "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
                        "account_number": "2416"
                    },
                    "account_number": "241"
                },
                "Mat\u00e9riel et outillage agricole": {
                    "Mat\u00e9riel agricole": {
                        "account_number": "2421"
                    },
                    "Outillage agricole": {
                        "account_number": "2422"
                    },
                    "Mat\u00e9riel & outillage agricole de location-acquisition": {
                        "account_number": "2426"
                    },
                    "account_number": "242"
                },
                "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
                    "account_number": "243"
                },
                "Mat\u00e9riel et mobilier": {
                    "Mat\u00e9riel de bureau": {
                        "account_number": "2441"
                    },
                    "Mat\u00e9riel informatique": {
                        "account_number": "2442"
                    },
                    "Mat\u00e9riel bureautique": {
                        "account_number": "2443"
                    },
                    "Mobilier de bureau": {
                        "account_number": "2444"
                    },
                    "Mat\u00e9riel et mobilier immeubles de placement": {
                        "account_number": "2445"
                    },
                    "Mat\u00e9riel et mobilier de location acquisition": {
                        "account_number": "2446"
                    },
                    "Mat\u00e9riel et mobilier des logements du personnel": {
                        "account_number": "2447"
                    },
                    "account_number": "244"
                },
                "Mat\u00e9riel de transport": {
                    "Mat\u00e9riel automobile": {
                        "account_number": "2451"
                    },
                    "Mat\u00e9riel ferroviaire": {
                        "account_number": "2452"
                    },
                    "Mat\u00e9riel fluvial, lagunaire": {
                        "account_number": "2453"
                    },
                    "Mat\u00e9riel naval": {
                        "account_number": "2454"
                    },
                    "Mat\u00e9riel a\u00e9rien": {
                        "account_number": "2455"
                    },
                    "Mat\u00e9riel de transport de location-acquisition": {
                        "account_number": "2456"
                    },
                    "Mat\u00e9riel hippomobile": {
                        "account_number": "2457"
                    },
                    "Autres mat\u00e9riels de transport": {
                        "account_number": "2458"
                    },
                    "account_number": "245"
                },
                "Actifs biologiques": {
                    "Cheptel, animaux de trait": {
                        "account_number": "2461"
                    },
                    "Cheptel, animaux reproducteurs": {
                        "account_number": "2462"
                    },
                    "Animaux de garde": {
                        "account_number": "2463"
                    },
                    "Plantations agricoles": {
                        "account_number": "2465"
                    },
                    "Autres actifs biologiques": {
                        "account_number": "2468"
                    },
                    "account_number": "246"
                },
                "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
                    "Agencements et am\u00e9nagements du mat\u00e9riel": {
                        "account_number": "2471"
                    },
                    "Agencements et am\u00e9nagements des actifs biologiques": {
                        "account_number": "2472"
                    },
                    "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
                        "account_number": "2478"
                    },
                    "account_number": "247"
                },
                "Autres mat\u00e9riels et mobiliers": {
                    "Collections et \u0153uvres d\u2019art": {
                        "account_number": "2481"
                    },
                    "Divers mat\u00e9riels mobiliers": {
                        "account_number": "2488"
                    },
                    "account_number": "248"
                },
                "Mat\u00e9riels et actifs biologiques en cours": {
                    "Mat\u00e9riel et outillage industriel et commercial": {
                        "account_number": "2491"
                    },
                    "Mat\u00e9riel et outillage agricole": {
                        "account_number": "2492"
                    },
                    "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
                        "account_number": "2493"
                    },
                    "Mat\u00e9riel et mobilier de bureau": {
                        "account_number": "2494"
                    },
                    "Mat\u00e9riel de transport": {
                        "account_number": "2495"
                    },
                    "Actifs biologiques": {
                        "account_number": "2496"
                    },
                    "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
                        "account_number": "2497"
                    },
                    "Autres mat\u00e9riels et actifs biologiques en cours": {
                        "account_number": "2498"
                    },
                    "account_number": "249"
                },
                "account_number": "24"
            },
            "Avances et acomptes vers\u00e9s sur immobilisations": {
                "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
                    "account_number": "251"
                },
                "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
                    "account_number": "252"
                },
                "account_number": "25"
            },
            "Titres de participation": {
                "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
                    "account_number": "261"
                },
                "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
                    "account_number": "262"
                },
                "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
                    "account_number": "263"
                },
                "Participations dans des organismes professionnels": {
                    "account_number": "265"
                },
                "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
                    "account_number": "266"
                },
                "Autres titres de participation": {
                    "account_number": "268"
                },
                "account_number": "26"
            },
            "Autres immobilisations financi\u00e8res": {
                "Pr\u00eats et cr\u00e9ances": {
                    "Pr\u00eats participatifs": {
                        "account_number": "2711"
                    },
                    "Pr\u00eats aux associ\u00e9s": {
                        "account_number": "2712"
                    },
                    "Billets de fonds": {
                        "account_number": "2713"
                    },
                    "Titres pr\u00eat\u00e9s": {
                        "account_number": "2714"
                    },
                    "Autres pr\u00eats et cr\u00e9ances": {
                        "account_number": "2718"
                    },
                    "account_number": "271"
                },
                "Pr\u00eats au personnel": {
                    "Pr\u00eats immobiliers": {
                        "account_number": "2721"
                    },
                    "Pr\u00eats mobiliers et d\u2019installation": {
                        "account_number": "2722"
                    },
                    "Autres pr\u00eats au personnel": {
                        "account_number": "2728"
                    },
                    "account_number": "272"
                },
                "Cr\u00e9ances sur l\u2019\u00c9tat": {
                    "Retenues de garantie": {
                        "account_number": "2731"
                    },
                    "Fonds r\u00e9glement\u00e9": {
                        "account_number": "2733"
                    },
                    "Cr\u00e9ances sur le conc\u00e9dant": {
                        "account_number": "2734"
                    },
                    "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
                        "account_number": "2738"
                    },
                    "account_number": "273"
                },
                "Titres immobilis\u00e9s": {
                    "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
                        "account_number": "2741"
                    },
                    "Titres participatifs": {
                        "account_number": "2742"
                    },
                    "Certificats d\u2019investissement": {
                        "account_number": "2743"
                    },
                    "Parts de fonds commun de placement (FCP)": {
                        "account_number": "2744"
                    },
                    "Obligations": {
                        "account_number": "2745"
                    },
                    "Actions ou parts propres": {
                        "account_number": "2746"
                    },
                    "Autres titres immobilis\u00e9s": {
                        "account_number": "2748"
                    },
                    "account_number": "274"
                },
                "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
                    "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
                        "account_number": "2751"
                    },
                    "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
                        "account_number": "2752"
                    },
                    "D\u00e9p\u00f4ts pour l\u2019eau": {
                        "account_number": "2753"
                    },
                    "D\u00e9p\u00f4ts pour le gaz": {
                        "account_number": "2754"
                    },
                    "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
                        "account_number": "2755"
                    },
                    "Cautionnements sur march\u00e9s publics": {
                        "account_number": "2756"
                    },
                    "Cautionnements sur autres op\u00e9rations": {
                        "account_number": "2757"
                    },
                    "Autres d\u00e9p\u00f4ts et cautionnements": {
                        "account_number": "2758"
                    },
                    "account_number": "275"
                },
                "Int\u00e9r\u00eats courus": {
                    "Pr\u00eats et cr\u00e9ances non commerciales": {
                        "account_number": "2761"
                    },
                    "Pr\u00eats au personnel": {
                        "account_number": "2762"
                    },
                    "Cr\u00e9ances sur l\u2019\u00c9tat": {
                        "account_number": "2763"
                    },
                    "Titres immobilis\u00e9s": {
                        "account_number": "2764"
                    },
                    "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
                        "account_number": "2765"
                    },
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
                        "account_number": "2767"
                    },
                    "Immobilisations financi\u00e8res diverses": {
                        "account_number": "2768"
                    },
                    "account_number": "276"
                },
                "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
                        "account_number": "2771"
                    },
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
                        "account_number": "2772"
                    },
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
                        "account_number": "2773"
                    },
                    "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
                        "account_number": "2774"
                    },
                    "account_number": "277"
                },
                "Immobilisations financi\u00e8res diverses": {
                    "Cr\u00e9ances diverses groupe": {
                        "account_number": "2781"
                    },
                    "Cr\u00e9ances diverses hors groupe": {
                        "account_number": "2782"
                    },
                    "Banques d\u00e9p\u00f4ts \u00e0 terme": {
                        "account_number": "2784"
                    },
                    "Or et m\u00e9taux pr\u00e9cieux": {
                        "account_number": "2785"
                    },
                    "Autres immobilisations financi\u00e8res": {
                        "account_number": "2788"
                    },
                    "account_number": "278"
                },
                "account_number": "27"
            },
            "Amortissements": {
                "account_type": "Accumulated Depreciation",
                "Amortissements des immobilisations corporelles": {
                    "account_type": "Accumulated Depreciation",
                    "Amortissements des frais de d\u00e9veloppement": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2811"
                    },
                    "Amortissements des brevets, licences, concessions et droits similaires": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2812"
                    },
                    "Amortissements des logiciels et sites internet": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2813"
                    },
                    "Amortissements des marques": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2814"
                    },
                    "Amortissements du fonds commercial": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2815"
                    },
                    "Amortissements du droit au bail": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2816"
                    },
                    "Amortissements des investissements de cr\u00e9ation": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2817"
                    },
                    "Amortissements des autres droits et valeurs incorporels": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2818"
                    },
                    "account_number": "281"
                },
                "Amortissements des terrains": {
                    "Amortissements des travaux de mise en valeur des terrains": {
                        "account_number": "2824"
                    },
                    "account_number": "282"
                },
                "Amortissements des b\u00e2timents, installations techniques et agencements": {
                    "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
                        "account_number": "2831"
                    },
                    "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
                        "account_number": "2832"
                    },
                    "Amortissements des ouvrages d\u2019infrastructure": {
                        "account_number": "2833"
                    },
                    "Amortissements des am\u00e9nagements, agencements et installations techniques": {
                        "account_number": "2834"
                    },
                    "Amortissements des am\u00e9nagements de bureaux": {
                        "account_number": "2835"
                    },
                    "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
                        "account_number": "2837"
                    },
                    "Amortissements des autres installations et agencements": {
                        "account_number": "2838"
                    },
                    "account_number": "283"
                },
                "Amortissements du mat\u00e9riel": {
                    "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
                        "account_number": "2841"
                    },
                    "Amortissements du mat\u00e9riel et outillage agricole": {
                        "account_number": "2842"
                    },
                    "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
                        "account_number": "2843"
                    },
                    "Amortissements du mat\u00e9riel et mobilier": {
                        "account_number": "2844"
                    },
                    "Amortissements du mat\u00e9riel de transport": {
                        "account_number": "2845"
                    },
                    "Amortissements des actifs biologiques": {
                        "account_number": "2846"
                    },
                    "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
                        "account_number": "2847"
                    },
                    "Amortissements des autres mat\u00e9riels": {
                        "account_number": "2848"
                    },
                    "account_number": "284"
                },
                "account_number": "28"
            },
            "D\u00e9pr\u00e9ciations des immobilisations": {
                "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
                    "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
                        "account_number": "2911"
                    },
                    "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
                        "account_number": "2912"
                    },
                    "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
                        "account_number": "2913"
                    },
                    "D\u00e9pr\u00e9ciations des marques": {
                        "account_number": "2914"
                    },
                    "D\u00e9pr\u00e9ciations du fonds commercial": {
                        "account_number": "2915"
                    },
                    "D\u00e9pr\u00e9ciations du droit au bail": {
                        "account_number": "2916"
                    },
                    "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
                        "account_number": "2917"
                    },
                    "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
                        "account_number": "2918"
                    },
                    "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
                        "account_number": "2919"
                    },
                    "account_number": "291"
                },
                "D\u00e9pr\u00e9ciations des terrains": {
                    "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
                        "account_number": "2921"
                    },
                    "D\u00e9pr\u00e9ciations des terrains nus": {
                        "account_number": "2922"
                    },
                    "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
                        "account_number": "2923"
                    },
                    "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
                        "account_number": "2924"
                    },
                    "D\u00e9pr\u00e9ciations des terrains de gisement": {
                        "account_number": "2925"
                    },
                    "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
                        "account_number": "2926"
                    },
                    "D\u00e9pr\u00e9ciations des terrains mis en concession": {
                        "account_number": "2927"
                    },
                    "D\u00e9pr\u00e9ciations des autres terrains": {
                        "account_number": "2928"
                    },
                    "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
                        "account_number": "2929"
                    },
                    "account_number": "292"
                },
                "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
                    "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
                        "account_number": "2931"
                    },
                    "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
                        "account_number": "2932"
                    },
                    "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
                        "account_number": "2933"
                    },
                    "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
                        "account_number": "2934"
                    },
                    "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
                        "account_number": "2935"
                    },
                    "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
                        "account_number": "2937"
                    },
                    "D\u00e9pr\u00e9ciations des autres installations et agencements": {
                        "account_number": "2938"
                    },
                    "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
                        "account_number": "2939"
                    },
                    "account_number": "293"
                },
                "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
                    "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
                        "account_number": "2941"
                    },
                    "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
                        "account_number": "2942"
                    },
                    "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
                        "account_number": "2943"
                    },
                    "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
                        "account_number": "2944"
                    },
                    "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
                        "account_number": "2945"
                    },
                    "D\u00e9pr\u00e9ciations des actifs biologiques": {
                        "account_number": "2946"
                    },
                    "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
                        "account_number": "2947"
                    },
                    "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
                        "account_number": "2948"
                    },
                    "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
                        "account_number": "2949"
                    },
                    "account_number": "294"
                },
                "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
                    "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
                        "account_number": "2951"
                    },
                    "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
                        "account_number": "2952"
                    },
                    "account_number": "295"
                },
                "D\u00e9pr\u00e9ciations des titres de participation": {
                    "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
                        "account_number": "2961"
                    },
                    "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
                        "account_number": "2962"
                    },
                    "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
                        "account_number": "2963"
                    },
                    "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
                        "account_number": "2965"
                    },
                    "D\u00e9pr\u00e9ciations des parts dans des GIE": {
                        "account_number": "2966"
                    },
                    "D\u00e9pr\u00e9ciations des autres titres de participation": {
                        "account_number": "2968"
                    },
                    "account_number": "296"
                },
                "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
                    "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
                        "account_number": "2971"
                    },
                    "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
                        "account_number": "2972"
                    },
                    "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
                        "account_number": "2973"
                    },
                    "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
                        "account_number": "2974"
                    },
                    "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
                        "account_number": "2975"
                    },
                    "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
                        "account_number": "2977"
                    },
                    "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
                        "account_number": "2978"
                    },
                    "account_number": "297"
                },
                "account_number": "29"
            },
            "root_type": "Asset",
            "account_number": "2"
        },
        "Comptes de Stocks": {
            "Marchandises": {
                "Marchandises A": {
                    "Marchandises A1": {
                        "account_number": "3111"
                    },
                    "Marchandises A2": {
                        "account_number": "3112"
                    },
                    "account_number": "311"
                },
                "Marchandises B": {
                    "Marchandises B1": {
                        "account_number": "3121"
                    },
                    "Marchandises B2": {
                        "account_number": "3122"
                    },
                    "account_number": "312"
                },
                "Actifs biologiques": {
                    "Animaux": {
                        "account_number": "3131"
                    },
                    "V\u00e9g\u00e9taux": {
                        "account_number": "3132"
                    },
                    "account_number": "313"
                },
                "Marchandises hors activit\u00e9s ordinaires (HAO)": {
                    "account_number": "318"
                },
                "account_number": "31"
            },
            "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
                "Mati\u00e8res A": {
                    "account_number": "321"
                },
                "Mati\u00e8res B": {
                    "account_number": "322"
                },
                "Fournitures (A, B)": {
                    "account_number": "323"
                },
                "account_number": "32"
            },
            "Autres approvisionnements": {
                "Mati\u00e8res consommables": {
                    "account_number": "331"
                },
                "Fournitures d\u2019atelier et d\u2019usine": {
                    "account_number": "332"
                },
                "Fournitures de magasin": {
                    "account_number": "333"
                },
                "Fournitures de bureau": {
                    "account_number": "334"
                },
                "Emballages": {
                    "Emballages perdus": {
                        "account_number": "3351"
                    },
                    "Emballages r\u00e9cup\u00e9rables non identifiables": {
                        "account_number": "3352"
                    },
                    "Emballages \u00e0 usage mixte": {
                        "account_number": "3353"
                    },
                    "Autres emballages": {
                        "account_number": "3358"
                    },
                    "account_number": "335"
                },
                "Autres mati\u00e8res": {
                    "account_number": "338"
                },
                "account_number": "33"
            },
            "Produits en cours": {
                "Produits en cours": {
                    "Produits en cours P1": {
                        "account_number": "3411"
                    },
                    "Produits en cours P2": {
                        "account_number": "3412"
                    },
                    "account_number": "341"
                },
                "Travaux en cours": {
                    "Travaux en cours T1": {
                        "account_number": "3421"
                    },
                    "Travaux en cours T2": {
                        "account_number": "3422"
                    },
                    "account_number": "342"
                },
                "Produits interm\u00e9diaires en cours": {
                    "Produits interm\u00e9diaires A": {
                        "account_number": "3431"
                    },
                    "Produits interm\u00e9diaires B": {
                        "account_number": "3432"
                    },
                    "account_number": "343"
                },
                "Produits r\u00e9siduels en cours": {
                    "Produits r\u00e9siduels A": {
                        "account_number": "3441"
                    },
                    "Produits r\u00e9siduels B": {
                        "account_number": "3442"
                    },
                    "account_number": "344"
                },
                "Actifs biologiques en cours": {
                    "Animaux": {
                        "account_number": "3451"
                    },
                    "V\u00e9g\u00e9taux": {
                        "account_number": "3452"
                    },
                    "account_number": "345"
                },
                "account_number": "34"
            },
            "Services en cours": {
                "\u00c9tudes en cours": {
                    "\u00c9tudes en cours E1": {
                        "account_number": "3511"
                    },
                    "\u00c9tudes en cours E2": {
                        "account_number": "3512"
                    },
                    "account_number": "351"
                },
                "Prestations de services en cours": {
                    "Prestations de services S1": {
                        "account_number": "3521"
                    },
                    "Prestations de services S2": {
                        "account_number": "3522"
                    }
                },
                "account_number": "35"
            },
            "Produits finis": {
                "Produits finis A": {
                    "account_number": "361"
                },
                "Produits finis B": {
                    "account_number": "362"
                },
                "Actifs biologiques": {
                    "Animaux": {
                        "account_number": "3631"
                    },
                    "V\u00e9g\u00e9taux": {
                        "account_number": "3632"
                    },
                    "Autres stocks (activit\u00e9s annexes)": {
                        "account_number": "3638"
                    },
                    "account_number": "363"
                },
                "account_number": "36"
            },
            "Produits interm\u00e9diaires et r\u00e9siduels": {
                "Produits interm\u00e9diaires": {
                    "Produits interm\u00e9diaires A": {
                        "account_number": "3711"
                    },
                    "Produits interm\u00e9diaires B": {
                        "account_number": "3712"
                    },
                    "account_number": "371"
                },
                "Produits r\u00e9siduels": {
                    "D\u00e9chets": {
                        "account_number": "3721"
                    },
                    "Rebuts": {
                        "account_number": "3722"
                    },
                    "Mati\u00e8res de R\u00e9cup\u00e9ration": {
                        "account_number": "3723"
                    },
                    "account_number": "372"
                },
                "Actifs biologiques": {
                    "Animaux": {
                        "account_number": "3731"
                    },
                    "V\u00e9g\u00e9taux": {
                        "account_number": "3732"
                    },
                    "Autres stocks (activit\u00e9s annexes)": {
                        "account_number": "3738"
                    },
                    "account_number": "373"
                },
                "account_number": "37"
            },
            "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
                "account_type": "Stock",
                "Marchandises en cours de route": {
                    "account_number": "381"
                },
                "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
                    "account_number": "382"
                },
                "Autres approvisionnements en cours de route": {
                    "account_number": "383"
                },
                "Produits finis en cours de route": {
                    "account_number": "386"
                },
                "Stock en consignation ou en d\u00e9p\u00f4t": {
                    "Stock en consignation": {
                        "account_number": "3871"
                    },
                    "Stock en d\u00e9p\u00f4t": {
                        "account_number": "3872"
                    },
                    "account_number": "387"
                },
                "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
                    "account_number": "388"
                },
                "account_number": "38"
            },
            "D\u00e9pr\u00e9ciations des stocks et encours de production": {
                "D\u00e9pr\u00e9ciations des stocks de marchandises": {
                    "account_number": "391"
                },
                "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
                    "account_number": "392"
                },
                "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
                    "account_number": "393"
                },
                "D\u00e9pr\u00e9ciations des productions en cours": {
                    "account_number": "394"
                },
                "D\u00e9pr\u00e9ciations des services en cours": {
                    "account_number": "395"
                },
                "D\u00e9pr\u00e9ciations des stocks de produits finis": {
                    "account_number": "396"
                },
                "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
                    "account_number": "397"
                },
                "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
                    "account_number": "398"
                },
                "account_number": "39"
            },
            "root_type": "Asset",
            "account_number": "3"
        },
        "4-Comptes de Tiers (ACTIF)": {
            "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
                "Fournisseurs d\u00e9biteurs": {
                    "Fournisseurs Avances et acomptes vers\u00e9s": {
                        "account_number": "4091"
                    },
                    "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
                        "account_number": "4092"
                    },
                    "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
                        "account_number": "4093"
                    },
                    "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
                        "account_number": "4094"
                    },
                    "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
                        "account_number": "4098"
                    },
                    "account_number": "409"
                }
            },
            "41-Clients et comptes rattach\u00e9s (ACTIF)": {
                "Clients": {
                    "Clients": {
                        "account_type": "Receivable",
                        "account_number": "4111"
                    },
                    "Clients groupe": {
                        "account_type": "Receivable",
                        "account_number": "4112"
                    },
                    "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
                        "account_type": "Receivable",
                        "account_number": "4114"
                    },
                    "Clients, organismes internationaux": {
                        "account_type": "Receivable",
                        "account_number": "4115"
                    },
                    "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
                        "account_type": "Receivable",
                        "account_number": "4116"
                    },
                    "Client, retenues de garantie": {
                        "account_type": "Receivable",
                        "account_number": "4117"
                    },
                    "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
                        "account_type": "Receivable",
                        "account_number": "4118"
                    },
                    "account_type": "Receivable",
                    "account_number": "411"
                },
                "Clients, effets \u00e0 recevoir en portefeuille": {
                    "Clients, effets \u00e0 recevoir": {
                        "account_type": "Receivable",
                        "account_number": "4121"
                    },
                    "Clients Groupe, effets \u00e0 recevoir": {
                        "account_type": "Receivable",
                        "account_number": "4122"
                    },
                    "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
                        "account_type": "Receivable",
                        "account_number": "4124"
                    },
                    "Organismes Internationaux, effets \u00e0 recevoir": {
                        "account_type": "Receivable",
                        "account_number": "4125"
                    },
                    "account_type": "Receivable",
                    "account_number": "412"
                },
                "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
                    "Clients, ch\u00e8ques impay\u00e9s": {
                        "account_type": "Receivable",
                        "account_number": "4131"
                    },
                    "Clients, effets impay\u00e9s": {
                        "account_type": "Receivable",
                        "account_number": "4132"
                    },
                    "Clients, cartes de cr\u00e9dit impay\u00e9es": {
                        "account_type": "Receivable",
                        "account_number": "4133"
                    },
                    "Clients, autres valeurs impay\u00e9es": {
                        "account_type": "Receivable",
                        "account_number": "4138"
                    },
                    "account_type": "Receivable",
                    "account_number": "413"
                },
                "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
                    "Cr\u00e9ances en compte, immobilisations incorporelles": {
                        "account_type": "Receivable",
                        "account_number": "4141"
                    },
                    "Cr\u00e9ances en compte, immobilisations corporelles": {
                        "account_type": "Receivable",
                        "account_number": "4142"
                    },
                    "Effets \u00e0 recevoir, immobilisations incorporelles": {
                        "account_type": "Receivable",
                        "account_number": "4146"
                    },
                    "Effets \u00e0 recevoir, immobilisations corporelles": {
                        "account_type": "Receivable",
                        "account_number": "4147"
                    },
                    "account_type": "Receivable",
                    "account_number": "414"
                },
                "Clients, effets escompt\u00e9s non \u00e9chus": {
                    "account_type": "Receivable",
                    "account_number": "415"
                },
                "Cr\u00e9ances clients litigieuses ou douteuses": {
                    "Cr\u00e9ances litigieuses": {
                        "account_type": "Receivable",
                        "account_number": "4161"
                    },
                    "Cr\u00e9ances douteuses": {
                        "account_type": "Receivable",
                        "account_number": "4162"
                    },
                    "account_type": "Receivable",
                    "account_number": "416"
                },
                "Clients, produits \u00e0 recevoir": {
                    "Clients, factures \u00e0 \u00e9tablir": {
                        "account_type": "Receivable",
                        "account_number": "4181"
                    },
                    "Clients, int\u00e9r\u00eats courus": {
                        "account_type": "Receivable",
                        "account_number": "4186"
                    },
                    "account_type": "Receivable",
                    "account_number": "418"
                },
                "account_type": "Receivable"
            },
            "42-Personnel (ACTIF)": {
                "Personnel, avances et acomptes": {
                    "Personnel, avances": {
                        "account_number": "4211"
                    },
                    "Personnel, acomptes": {
                        "account_number": "4212"
                    },
                    "Frais avanc\u00e9s et fournitures au personnel": {
                        "account_number": "4213"
                    },
                    "account_number": "421"
                }
            },
            "43-Organismes sociaux (ACTIF)": {
                "431-S\u00e9curit\u00e9 sociale": {
                    "Prestations familiales": {
                        "account_number": "4311"
                    },
                    "Accidents de travail": {
                        "account_number": "4312"
                    },
                    "Caisse de retraite obligatoire": {
                        "account_number": "4313"
                    },
                    "Caisse de retraite facultative": {
                        "account_number": "4314"
                    },
                    "Autres cotisations sociales": {
                        "account_number": "4318"
                    }
                },
                "432-Caisses de retraite compl\u00e9mentaire": {},
                "433-Autres organismes sociaux": {
                    "Mutuelle": {
                        "account_number": "4331"
                    },
                    "Assurances retraite": {
                        "account_number": "4332"
                    },
                    "Assurances et organismes de sant\u00e9": {
                        "account_number": "4333"
                    }
                },
                "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
                    "Produits \u00e0 recevoir": {
                        "account_number": "4387"
                    }
                }
            },
            "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
                "\u00c9tat, TVA factur\u00e9e": {
                    "TVA factur\u00e9e sur ventes": {
                        "account_number": "4431"
                    },
                    "TVA factur\u00e9e sur prestations de services": {
                        "account_number": "4432"
                    },
                    "TVA factur\u00e9e sur travaux": {
                        "account_number": "4433"
                    },
                    "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
                        "account_number": "4434"
                    },
                    "TVA sur factures \u00e0 \u00e9tablir": {
                        "account_number": "4435"
                    },
                    "account_number": "443"
                },
                "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
                    "TVA r\u00e9cup\u00e9rable sur immobilisations": {
                        "account_number": "4451"
                    },
                    "TVA r\u00e9cup\u00e9rable sur achats": {
                        "account_number": "4452"
                    },
                    "TVA r\u00e9cup\u00e9rable sur transport": {
                        "account_number": "4453"
                    },
                    "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
                        "account_number": "4454"
                    },
                    "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
                        "account_number": "4455"
                    },
                    "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
                        "account_number": "4456"
                    },
                    "account_number": "445"
                },
                "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
                    "Charges \u00e0 payer": {
                        "account_number": "4486"
                    },
                    "Produits \u00e0 recevoir": {
                        "account_number": "4487"
                    },
                    "account_number": "448"
                },
                "\u00c9tat, cr\u00e9ances et dettes diverses": {
                    "\u00c9tat, obligations cautionn\u00e9es": {
                        "account_number": "4491"
                    },
                    "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
                        "account_number": "4492"
                    },
                    "\u00c9tat, fonds de dotation \u00e0 recevoir": {
                        "account_number": "4493"
                    },
                    "\u00c9tat, subventions investissement \u00e0 recevoir": {
                        "account_number": "4494"
                    },
                    "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
                        "account_number": "4495"
                    },
                    "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
                        "account_number": "4496"
                    },
                    "\u00c9tat, avances sur subventions": {
                        "account_number": "4497"
                    },
                    "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
                        "account_number": "4499"
                    },
                    "account_number": "449"
                }
            },
            "45-Organismes internationaux (ACTIF)": {
                "Op\u00e9rations avec les organismes africains": {
                    "account_number": "451"
                },
                "Op\u00e9rations avec les autres organismes internationaux": {
                    "account_number": "452"
                },
                "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
                    "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
                        "account_number": "4581"
                    },
                    "Organismes internationaux, subventions \u00e0 recevoir": {
                        "account_number": "4582"
                    },
                    "account_number": "458"
                }
            },
            "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
                "461-Apporteurs, op\u00e9rations sur le capital": {
                    "Apporteurs, capital appel\u00e9, non vers\u00e9": {
                        "account_number": "4613"
                    },
                    "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
                        "account_number": "4614"
                    },
                    "Apporteurs, titres \u00e0 \u00e9changer": {
                        "account_number": "4618"
                    }
                },
                "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
                    "account_number": "467"
                }
            },
            "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
                "472-Cr\u00e9ances et dettes sur titres de placement": {
                    "Cr\u00e9ances sur cessions de titres de placement": {
                        "account_number": "4721"
                    },
                    "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
                        "account_number": "4726"
                    }
                },
                "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
                    "Mandants": {
                        "account_number": "4731"
                    },
                    "Mandataires": {
                        "account_number": "4732"
                    },
                    "Commettants": {
                        "account_number": "4733"
                    },
                    "Commissionnaires": {
                        "account_number": "4734"
                    },
                    "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
                        "account_number": "4739"
                    }
                },
                "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
                    "Compte de r\u00e9partition p\u00e9riodique des produits": {
                        "account_number": "4747"
                    }
                },
                "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
                    "Compte actif": {
                        "account_type": "Temporary",
                        "account_number": "4751"
                    }
                },
                "Charges constat\u00e9es d\u2019avance": {
                    "account_number": "476"
                },
                "478-\u00c9carts de conversion actif": {
                    "Diminution des cr\u00e9ances d\u2019exploitation": {
                        "account_number": "4781"
                    },
                    "Diminution des cr\u00e9ances financi\u00e8res": {
                        "account_number": "4782"
                    },
                    "Augmentation des dettes d\u2019exploitation": {
                        "account_number": "4783"
                    },
                    "Augmentation des dettes financi\u00e8res": {
                        "account_number": "4784"
                    },
                    "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
                        "account_number": "4786"
                    },
                    "Diff\u00e9rences compens\u00e9es par couverture de change": {
                        "account_number": "4788"
                    }
                }
            },
            "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
                "Cr\u00e9ances sur cessions d\u2019immobilisations": {
                    "En compte, immobilisations incorporelles": {
                        "account_number": "4851"
                    },
                    "En compte, immobilisations corporelles": {
                        "account_number": "4852"
                    },
                    "Effets \u00e0 recevoir, immobilisations incorporelles": {
                        "account_number": "4853"
                    },
                    "Effets \u00e0 recevoir, immobilisations corporelles": {
                        "account_number": "4854"
                    },
                    "Effets escompt\u00e9s non \u00e9chus": {
                        "account_number": "4855"
                    },
                    "Retenues de garantie": {
                        "account_number": "4857"
                    },
                    "Factures \u00e0 \u00e9tablir": {
                        "account_number": "4858"
                    },
                    "account_number": "485"
                },
                "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
                    "account_number": "488"
                }
            },
            "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
                "D\u00e9pr\u00e9ciations des comptes clients": {
                    "Cr\u00e9ances litigieuses": {
                        "account_number": "4911"
                    },
                    "Cr\u00e9ances douteuses": {
                        "account_number": "4912"
                    },
                    "account_number": "491"
                },
                "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
                    "account_number": "495"
                },
                "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
                    "Associ\u00e9s, comptes courants": {
                        "account_number": "4962"
                    },
                    "Associ\u00e9s, op\u00e9rations faites en commun": {
                        "account_number": "4963"
                    },
                    "Groupe, comptes courants": {
                        "account_number": "4966"
                    },
                    "account_number": "496"
                },
                "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
                    "account_number": "497"
                },
                "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
                    "Cr\u00e9ances sur cessions d\u2019immobilisations": {
                        "account_number": "4985"
                    },
                    "Cr\u00e9ances sur cessions de titres de placement": {
                        "account_number": "4986"
                    },
                    "Autres cr\u00e9ances HAO": {
                        "account_number": "4988"
                    },
                    "account_number": "498"
                },
                "Provisions pour risques \u00e0 court terme": {
                    "Sur op\u00e9rations d\u2019exploitation": {
                        "account_number": "4991"
                    },
                    "Sur op\u00e9rations financi\u00e8res": {
                        "account_number": "4997"
                    },
                    "Sur op\u00e9rations HAO": {
                        "account_number": "4998"
                    },
                    "account_number": "499"
                }
            },
            "root_type": "Asset"
        },
        "4-Comptes de Tiers (PASSIF)": {
            "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
                "Fournisseurs, dettes en compte": {
                    "Fournisseurs": {
                        "account_type": "Payable",
                        "account_number": "4011"
                    },
                    "Fournisseurs groupe": {
                        "account_type": "Payable",
                        "account_number": "4012"
                    },
                    "Fournisseurs sous-traitants": {
                        "account_type": "Payable",
                        "account_number": "4013"
                    },
                    "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
                        "account_type": "Payable",
                        "account_number": "4016"
                    },
                    "Fournisseur, retenues de garantie": {
                        "account_type": "Payable",
                        "account_number": "4017"
                    },
                    "account_type": "Payable",
                    "account_number": "401"
                },
                "Fournisseurs, effets \u00e0 payer": {
                    "Fournisseurs Effets \u00e0 payer": {
                        "account_type": "Payable",
                        "account_number": "4021"
                    },
                    "Fournisseurs Groupe, effets \u00e0 payer": {
                        "account_type": "Payable",
                        "account_number": "4022"
                    },
                    "Fournisseurs Sous-traitants, effets \u00e0 payer": {
                        "account_type": "Payable",
                        "account_number": "4023"
                    },
                    "account_type": "Payable",
                    "account_number": "402"
                },
                "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
                    "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
                        "account_type": "Payable",
                        "account_number": "4041"
                    },
                    "Fournisseurs Dettes en comptes, immobilisations corporelles": {
                        "account_type": "Payable",
                        "account_number": "4042"
                    },
                    "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
                        "account_type": "Payable",
                        "account_number": "4046"
                    },
                    "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
                        "account_type": "Payable",
                        "account_number": "4047"
                    },
                    "account_type": "Payable",
                    "account_number": "404"
                },
                "Fournisseurs, factures non parvenues": {
                    "Fournisseurs": {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "4081"
                    },
                    "Fournisseurs groupe": {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "4082"
                    },
                    "Fournisseurs sous-traitants": {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "4083"
                    },
                    "Fournisseurs, int\u00e9r\u00eats courus": {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "4086"
                    },
                    "account_type": "Stock Received But Not Billed",
                    "account_number": "408"
                },
                "account_type": "Payable"
            },
            "41-Clients et comptes rattach\u00e9s (PASSIF)": {
                "Clients cr\u00e9diteurs": {
                    "Clients, avances et acomptes re\u00e7us": {
                        "account_number": "4191"
                    },
                    "Clients groupe, avances et acomptes re\u00e7us": {
                        "account_number": "4192"
                    },
                    "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
                        "account_number": "4194"
                    },
                    "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
                        "account_number": "4198"
                    },
                    "account_number": "419"
                }
            },
            "42-Personnel (PASSIF)": {
                "Personnel, r\u00e9mun\u00e9rations dues": {
                    "account_number": "422"
                },
                "Personnel, oppositions, saisies-arr\u00eats": {
                    "Personnel, oppositions": {
                        "account_number": "4231"
                    },
                    "Personnel, saisies-arr\u00eats": {
                        "account_number": "4232"
                    },
                    "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
                        "account_number": "4233"
                    },
                    "account_number": "423"
                },
                "Personnel, \u0153uvres sociales internes": {
                    "Assistance m\u00e9dicale": {
                        "account_number": "4241"
                    },
                    "Allocations familiales": {
                        "account_number": "4242"
                    },
                    "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
                        "account_number": "4245"
                    },
                    "Autres \u0153uvres sociales internes": {
                        "account_number": "4248"
                    },
                    "account_number": "424"
                },
                "Repr\u00e9sentants du personnel": {
                    "D\u00e9l\u00e9gu\u00e9s du personnel": {
                        "account_number": "4251"
                    },
                    "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
                        "account_number": "4252"
                    },
                    "Autres repr\u00e9sentants du personnel": {
                        "account_number": "4258"
                    },
                    "account_number": "425"
                },
                "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
                    "Participation aux b\u00e9n\u00e9fices": {
                        "account_number": "4261"
                    },
                    "Participation au capital": {
                        "account_number": "4264"
                    },
                    "account_number": "426"
                },
                "Personnel d\u00e9p\u00f4ts": {
                    "account_number": "427"
                },
                "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
                    "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
                        "account_number": "4281"
                    },
                    "Autres charges \u00e0 payer": {
                        "account_number": "4286"
                    },
                    "Produits \u00e0 recevoir": {
                        "account_number": "4287"
                    },
                    "account_number": "428"
                }
            },
            "43-Organismes sociaux (PASSIF)": {
                "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
                    "Charges sociales sur gratifications \u00e0 payer": {
                        "account_number": "4381"
                    },
                    "Charges sociales sur cong\u00e9s \u00e0 payer": {
                        "account_number": "4382"
                    },
                    "Autres charges \u00e0 payer": {
                        "account_number": "4386"
                    }
                }
            },
            "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
                "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
                    "account_number": "441"
                },
                "\u00c9tat, autres imp\u00f4ts et taxes": {
                    "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
                        "account_number": "4421"
                    },
                    "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
                        "account_number": "4422"
                    },
                    "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
                        "account_number": "4423"
                    },
                    "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
                        "account_number": "4424"
                    },
                    "Droits de douane": {
                        "account_number": "4426"
                    },
                    "Autres imp\u00f4ts et taxes": {
                        "account_number": "4428"
                    },
                    "account_number": "442"
                },
                "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
                    "\u00c9tat, TVA due": {
                        "account_number": "4441"
                    },
                    "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
                        "account_number": "4449"
                    },
                    "account_number": "444"
                },
                "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
                    "account_number": "446"
                },
                "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
                    "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
                        "account_number": "4471"
                    },
                    "Imp\u00f4ts sur salaires": {
                        "account_number": "4472"
                    },
                    "Contribution nationale": {
                        "account_number": "4473"
                    },
                    "Contribution nationale de solidarit\u00e9": {
                        "account_number": "4474"
                    },
                    "Autres imp\u00f4ts et contributions": {
                        "account_number": "4478"
                    },
                    "account_number": "447"
                }
            },
            "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
                "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
                    "Apporteurs, apports en nature": {
                        "account_number": "4611"
                    },
                    "Apporteurs, apports en num\u00e9raire": {
                        "account_number": "4612"
                    },
                    "Apporteurs, versements re\u00e7us sur augmentation de capital": {
                        "account_number": "4615"
                    },
                    "Apporteurs, versements anticip\u00e9s": {
                        "account_number": "4616"
                    },
                    "Apporteurs d\u00e9faillants": {
                        "account_number": "4617"
                    },
                    "Apporteurs, capital \u00e0 rembourser": {
                        "account_number": "4619"
                    }
                },
                "462-Associ\u00e9s, comptes courants": {
                    "Principal": {
                        "account_number": "4621"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "account_number": "4626"
                    }
                },
                "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
                    "Op\u00e9rations courantes": {
                        "account_number": "4631"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "account_number": "4636"
                    }
                },
                "Associ\u00e9s, dividendes \u00e0 payer": {
                    "account_number": "465"
                },
                "Groupe, comptes courants": {
                    "account_number": "466"
                }
            },
            "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
                "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
                    "D\u00e9biteurs divers": {
                        "account_number": "4711"
                    },
                    "Cr\u00e9diteurs divers": {
                        "account_number": "4712"
                    },
                    "Obligataires": {
                        "account_number": "4713"
                    },
                    "R\u00e9mun\u00e9rations d\u2019administrateurs": {
                        "account_number": "4715"
                    },
                    "Compte d\u2019affacturage": {
                        "account_number": "4716"
                    },
                    "D\u00e9biteurs divers retenues de garantie": {
                        "account_number": "4717"
                    },
                    "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
                        "account_number": "4718"
                    },
                    "Bons de souscription d\u2019actions et d\u2019obligations": {
                        "account_number": "4719"
                    }
                },
                "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
                    "Compte de r\u00e9partition p\u00e9riodique des charges": {
                        "account_number": "4746"
                    }
                },
                "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
                    "Compte passif": {
                        "account_number": "4752"
                    }
                },
                "Produits constat\u00e9s d\u2019avance": {
                    "account_number": "477"
                },
                "479-\u00c9carts de conversion passif": {
                    "Augmentation des cr\u00e9ances d\u2019exploitation": {
                        "account_number": "4791"
                    },
                    "Augmentation des cr\u00e9ances financi\u00e8res": {
                        "account_number": "4792"
                    },
                    "Diminution des dettes d\u2019exploitation": {
                        "account_number": "4793"
                    },
                    "Diminution des dettes financi\u00e8res": {
                        "account_number": "4794"
                    },
                    "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
                        "account_number": "4797"
                    },
                    "Diff\u00e9rences compens\u00e9es par couverture de change": {
                        "account_number": "4798"
                    }
                }
            },
            "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
                "Fournisseurs d\u2019investissements": {
                    "Immobilisations incorporelles": {
                        "account_number": "4811"
                    },
                    "Immobilisations corporelles": {
                        "account_number": "4812"
                    },
                    "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
                        "account_number": "4813"
                    },
                    "R\u00e9serve de propri\u00e9t\u00e9": {
                        "account_number": "4816"
                    },
                    "Retenues de garantie": {
                        "account_number": "4817"
                    },
                    "Factures non parvenues": {
                        "account_number": "4818"
                    },
                    "account_number": "481"
                },
                "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
                    "Immobilisations incorporelles": {
                        "account_number": "4821"
                    },
                    "Immobilisations corporelles": {
                        "account_number": "4822"
                    },
                    "account_number": "482"
                },
                "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
                    "Produits": {
                        "account_number": "4887"
                    },
                    "account_number": "484"
                }
            },
            "root_type": "Liability"
        },
        "Comptes de tr\u00e9sorerie": {
            "Titres de placement": {
                "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
                    "Titres du Tr\u00e9sor \u00e0 court terme": {
                        "account_number": "5011"
                    },
                    "Titres d\u2019organismes financiers": {
                        "account_number": "5012"
                    },
                    "Bons de caisse \u00e0 court terme": {
                        "account_number": "5013"
                    },
                    "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
                        "account_number": "5016"
                    },
                    "account_number": "501"
                },
                "Actions": {
                    "Actions ou parts propres": {
                        "account_number": "5021"
                    },
                    "Actions cot\u00e9es": {
                        "account_number": "5022"
                    },
                    "Actions non cot\u00e9es": {
                        "account_number": "5023"
                    },
                    "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
                        "account_number": "5024"
                    },
                    "Autres actions": {
                        "account_number": "5025"
                    },
                    "Frais d\u2019acquisition des actions": {
                        "account_number": "5026"
                    },
                    "account_number": "502"
                },
                "Obligations": {
                    "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
                        "account_number": "5031"
                    },
                    "Obligations cot\u00e9es": {
                        "account_number": "5032"
                    },
                    "Obligations non cot\u00e9es": {
                        "account_number": "5033"
                    },
                    "Autres obligations": {
                        "account_number": "5035"
                    },
                    "Frais d\u2019acquisition des obligations": {
                        "account_number": "5036"
                    },
                    "account_number": "503"
                },
                "Bons de souscription": {
                    "Bons de souscription d\u2019actions": {
                        "account_number": "5042"
                    },
                    "Bons de souscription d\u2019obligations": {
                        "account_number": "5043"
                    },
                    "account_number": "504"
                },
                "Titres n\u00e9gociables hors r\u00e9gion": {
                    "account_number": "505"
                },
                "Int\u00e9r\u00eats courus": {
                    "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
                        "account_number": "5061"
                    },
                    "Actions": {
                        "account_number": "5062"
                    },
                    "Obligations": {
                        "account_number": "5063"
                    },
                    "account_number": "506"
                },
                "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
                    "account_number": "508"
                },
                "account_number": "50"
            },
            "Valeurs \u00e0 encaisser": {
                "Effets \u00e0 encaisser": {
                    "account_number": "511"
                },
                "Effets \u00e0 l\u2019encaissement": {
                    "account_number": "512"
                },
                "Ch\u00e8ques \u00e0 encaisser": {
                    "account_number": "513"
                },
                "Ch\u00e8ques \u00e0 l\u2019encaissement": {
                    "account_number": "514"
                },
                "Cartes de cr\u00e9dit \u00e0 encaisser": {
                    "account_number": "515"
                },
                "Autres valeurs \u00e0 l\u2019encaissement": {
                    "Warrants": {
                        "account_number": "5181"
                    },
                    "Billets de fonds": {
                        "account_number": "5182"
                    },
                    "Ch\u00e8ques de voyage": {
                        "account_number": "5185"
                    },
                    "Coupons \u00e9chus": {
                        "account_number": "5186"
                    },
                    "Int\u00e9r\u00eats \u00e9chus des obligations": {
                        "account_number": "5187"
                    },
                    "account_number": "518"
                },
                "account_number": "51"
            },
            "Banques": {
                "Banques locales": {
                    "Banques en monnaie nationale": {
                        "account_type": "Bank",
                        "account_number": "5211"
                    },
                    "Banques en devises": {
                        "account_type": "Bank",
                        "account_number": "5215"
                    },
                    "account_type": "Bank",
                    "account_number": "521"
                },
                "Banques autres \u00c9tats r\u00e9gion": {
                    "account_number": "522"
                },
                "Banques autres \u00c9tats zone mon\u00e9taire": {
                    "account_number": "523"
                },
                "Banques hors zone mon\u00e9taire": {
                    "account_number": "524"
                },
                "Banques d\u00e9p\u00f4t \u00e0 terme": {
                    "account_number": "525"
                },
                "Banques, int\u00e9r\u00eats courus": {
                    "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
                        "account_number": "5261"
                    },
                    "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
                        "account_number": "5267"
                    },
                    "account_number": "526"
                },
                "account_number": "52"
            },
            "\u00c9tablissements financiers et assimil\u00e9s": {
                "Ch\u00e8ques postaux": {
                    "account_number": "531"
                },
                "Tr\u00e9sor": {
                    "account_number": "532"
                },
                "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
                    "account_number": "533"
                },
                "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
                    "account_number": "536"
                },
                "Autres organismes financiers": {
                    "account_number": "538"
                },
                "account_number": "53"
            },
            "Instruments de tr\u00e9sorerie": {
                "Options de taux d\u2019int\u00e9r\u00eat": {
                    "account_number": "541"
                },
                "Options de taux de change": {
                    "account_number": "542"
                },
                "Options de taux boursiers": {
                    "account_number": "543"
                },
                "Instruments de march\u00e9s \u00e0 terme": {
                    "account_number": "544"
                },
                "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
                    "account_number": "545"
                },
                "account_number": "54"
            },
            "Instruments de monnaie \u00e9lectronique": {
                "Monnaie \u00e9lectronique carte carburant": {
                    "account_number": "551"
                },
                "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
                    "account_number": "552"
                },
                "Monnaie \u00e9lectronique carte p\u00e9age": {
                    "account_number": "553"
                },
                "Porte-monnaie \u00e9lectronique": {
                    "account_number": "554"
                },
                "Autres instruments de monnaies \u00e9lectroniques": {
                    "account_number": "558"
                },
                "account_number": "55"
            },
            "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
                "Cr\u00e9dits de tr\u00e9sorerie": {
                    "account_number": "561"
                },
                "Escompte de cr\u00e9dits de campagne": {
                    "account_number": "564"
                },
                "Escompte de cr\u00e9dits ordinaires": {
                    "account_number": "565"
                },
                "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
                    "account_number": "566"
                },
                "account_number": "56"
            },
            "Caisse": {
                "Caisse si\u00e8ge social": {
                    "Caisse en monnaie nationale": {
                        "account_number": "5711"
                    },
                    "Caisse en devises": {
                        "account_number": "5712"
                    },
                    "account_number": "571"
                },
                "Caisse succursale A": {
                    "En monnaie nationale": {
                        "account_number": "5721"
                    },
                    "En devises": {
                        "account_number": "5722"
                    },
                    "account_number": "572"
                },
                "Caisse succursale B": {
                    "En monnaie nationale": {
                        "account_number": "5731"
                    },
                    "En devises": {
                        "account_number": "5732"
                    },
                    "account_number": "573"
                },
                "account_number": "57"
            },
            "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
                "R\u00e9gies d\u2019avance": {
                    "account_number": "581"
                },
                "Accr\u00e9ditifs": {
                    "account_number": "582"
                },
                "Virements de fonds": {
                    "account_number": "585"
                },
                "Autres virements internes": {
                    "account_number": "588"
                },
                "account_number": "58"
            },
            "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
                "D\u00e9pr\u00e9ciations des titres de placement": {
                    "account_number": "590"
                },
                "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
                    "account_number": "591"
                },
                "D\u00e9pr\u00e9ciations des comptes banques": {
                    "account_number": "592"
                },
                "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
                    "account_number": "593"
                },
                "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
                    "account_number": "594"
                },
                "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
                    "account_number": "599"
                },
                "account_number": "59"
            },
            "root_type": "Asset",
            "account_number": "5"
        },
        "Comptes de charges des activit\u00e9s ordinaires": {
            "Achats et variations de stocks": {
                "Achats de marchandises": {
                    "Dans la R\u00e9gion": {
                        "account_number": "6011"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "6012"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "6013"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "6014"
                    },
                    "Frais sur achats": {
                        "account_number": "6015"
                    },
                    "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
                        "account_number": "6019"
                    },
                    "account_number": "601"
                },
                "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
                    "Dans la R\u00e9gion": {
                        "account_number": "6021"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "6022"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "6023"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "6024"
                    },
                    "Frais sur achats": {
                        "account_number": "6025"
                    },
                    "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
                        "account_number": "6029"
                    },
                    "account_number": "602"
                },
                "Variations des stocks de biens achet\u00e9s": {
                    "Variations des stocks de marchandises": {
                        "account_number": "6031"
                    },
                    "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
                        "account_number": "6032"
                    },
                    "Variations des stocks d\u2019autres approvisionnements": {
                        "account_number": "6033"
                    },
                    "account_number": "603"
                },
                "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
                    "Mati\u00e8res consommables": {
                        "account_number": "6041"
                    },
                    "Mati\u00e8res combustibles": {
                        "account_number": "6042"
                    },
                    "Produits d\u2019entretien": {
                        "account_number": "6043"
                    },
                    "Fournitures d\u2019atelier et d\u2019usine": {
                        "account_number": "6044"
                    },
                    "Frais sur achat": {
                        "account_number": "6045"
                    },
                    "Fournitures de magasin": {
                        "account_number": "6046"
                    },
                    "Fournitures de bureau": {
                        "account_number": "6047"
                    },
                    "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
                        "account_number": "6049"
                    },
                    "account_number": "604"
                },
                "Autres achats": {
                    "Fournitures non stockables Eau": {
                        "account_number": "6051"
                    },
                    "Fournitures non stockables \u00c9lectricit\u00e9": {
                        "account_number": "6052"
                    },
                    "Fournitures non stockables Autres \u00e9nergies": {
                        "account_number": "6053"
                    },
                    "Fournitures d\u2019entretien non stockables": {
                        "account_number": "6054"
                    },
                    "Fournitures de bureau non stockables": {
                        "account_number": "6055"
                    },
                    "Achats de petit mat\u00e9riel et outillage": {
                        "account_number": "6056"
                    },
                    "Achats d\u2019\u00e9tudes et prestations de services": {
                        "account_number": "6057"
                    },
                    "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
                        "account_number": "6058"
                    },
                    "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
                        "account_number": "6059"
                    },
                    "account_number": "605"
                },
                "Achats d\u2019emballages": {
                    "Emballages perdus": {
                        "account_number": "6081"
                    },
                    "Emballages r\u00e9cup\u00e9rables non identifiables": {
                        "account_number": "6082"
                    },
                    "Emballages \u00e0 usage mixte": {
                        "account_number": "6083"
                    },
                    "Frais sur achats": {
                        "account_number": "6085"
                    },
                    "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
                        "account_number": "6089"
                    },
                    "account_number": "608"
                },
                "account_number": "60"
            },
            "Transports": {
                "Transports sur ventes": {
                    "account_number": "612"
                },
                "Transports pour le compte de tiers": {
                    "account_number": "613"
                },
                "Transports du personnel": {
                    "account_number": "614"
                },
                "Transports de plis": {
                    "account_number": "616"
                },
                "Autres frais de transport": {
                    "Voyages et d\u00e9placements": {
                        "account_number": "6181"
                    },
                    "Transports entre \u00e9tablissements ou chantiers": {
                        "account_number": "6182"
                    },
                    "Transports administratifs": {
                        "account_number": "6183"
                    },
                    "account_number": "618"
                },
                "account_number": "61"
            },
            "Services ext\u00e9rieurs": {
                "Sous-traitance g\u00e9n\u00e9rale": {
                    "account_number": "621"
                },
                "Locations, charges locatives": {
                    "Locations de terrains": {
                        "account_number": "6221"
                    },
                    "Locations de b\u00e2timents": {
                        "account_number": "6222"
                    },
                    "Locations de mat\u00e9riels et outillages": {
                        "account_number": "6223"
                    },
                    "Malis sur emballages": {
                        "account_number": "6224"
                    },
                    "Locations d\u2019emballages": {
                        "account_number": "6225"
                    },
                    "Fermages et loyers du foncier": {
                        "account_number": "6226"
                    },
                    "Locations et charges locatives diverses": {
                        "account_number": "6228"
                    },
                    "account_number": "622"
                },
                "Redevances de location acquisition": {
                    "Cr\u00e9dit-bail immobilier": {
                        "account_number": "6232"
                    },
                    "Cr\u00e9dit-bail mobilier": {
                        "account_number": "6233"
                    },
                    "Location-vente": {
                        "account_number": "6234"
                    },
                    "Autres contrats de location acquisition": {
                        "account_number": "6238"
                    },
                    "account_number": "623"
                },
                "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
                    "Entretien et r\u00e9parations des biens immobiliers": {
                        "account_number": "6241"
                    },
                    "Entretien et r\u00e9parations des biens mobiliers": {
                        "account_number": "6242"
                    },
                    "Maintenance": {
                        "account_number": "6243"
                    },
                    "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
                        "account_number": "6244"
                    },
                    "Autres entretiens et r\u00e9parations": {
                        "account_number": "6248"
                    },
                    "account_number": "624"
                },
                "Primes d\u2019assurance": {
                    "Assurances multirisques": {
                        "account_number": "6251"
                    },
                    "Assurances mat\u00e9riel de transport": {
                        "account_number": "6252"
                    },
                    "Assurances risques d\u2019exploitation": {
                        "account_number": "6253"
                    },
                    "Assurances responsabilit\u00e9 du producteur": {
                        "account_number": "6254"
                    },
                    "Assurances insolvabilit\u00e9 clients": {
                        "account_number": "6255"
                    },
                    "Assurances transport sur ventes": {
                        "account_number": "6257"
                    },
                    "Autres primes d\u2019assurances": {
                        "account_number": "6258"
                    },
                    "account_number": "625"
                },
                "\u00c9tudes, recherches et documentation": {
                    "\u00c9tudes et recherches": {
                        "account_number": "6261"
                    },
                    "Documentation g\u00e9n\u00e9rale": {
                        "account_number": "6265"
                    },
                    "Documentation technique": {
                        "account_number": "6266"
                    },
                    "account_number": "626"
                },
                "Publicit\u00e9, publications, relations publiques": {
                    "Annonces, insertions": {
                        "account_number": "6271"
                    },
                    "Catalogues, imprim\u00e9s publicitaires": {
                        "account_number": "6272"
                    },
                    "\u00c9chantillons": {
                        "account_number": "6273"
                    },
                    "Foires et expositions": {
                        "account_number": "6274"
                    },
                    "Publications": {
                        "account_number": "6275"
                    },
                    "Cadeaux \u00e0 la client\u00e8le": {
                        "account_number": "6276"
                    },
                    "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
                        "account_number": "6277"
                    },
                    "Autres charges de publicit\u00e9 et relations publiques": {
                        "account_number": "6278"
                    },
                    "account_number": "627"
                },
                "Frais de t\u00e9l\u00e9communications": {
                    "Frais de t\u00e9l\u00e9phone": {
                        "account_number": "6281"
                    },
                    "Frais de t\u00e9lex": {
                        "account_number": "6282"
                    },
                    "Frais de t\u00e9l\u00e9copie": {
                        "account_number": "6283"
                    },
                    "Autres frais de t\u00e9l\u00e9communications": {
                        "account_number": "6288"
                    },
                    "account_number": "628"
                },
                "account_number": "62"
            },
            "Autres services ext\u00e9rieurs": {
                "Frais bancaires": {
                    "Frais sur titres (vente, garde)": {
                        "account_number": "6311"
                    },
                    "Frais sur effets": {
                        "account_number": "6312"
                    },
                    "Location de coffres": {
                        "account_number": "6313"
                    },
                    "Commissions d\u2019affacturage": {
                        "account_number": "6314"
                    },
                    "Commissions sur cartes de cr\u00e9dit": {
                        "account_number": "6315"
                    },
                    "Frais d\u2019\u00e9mission d\u2019emprunts": {
                        "account_number": "6316"
                    },
                    "Frais sur instruments monnaie \u00e9lectronique": {
                        "account_number": "6317"
                    },
                    "Autres frais bancaires": {
                        "account_number": "6318"
                    },
                    "account_number": "631"
                },
                "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
                    "Commissions et courtages sur ventes": {
                        "account_number": "6322"
                    },
                    "Honoraires des professions r\u00e9glement\u00e9es": {
                        "account_number": "6324"
                    },
                    "Frais d\u2019actes et de contentieux": {
                        "account_number": "6325"
                    },
                    "R\u00e9mun\u00e9rations d\u2019affacturage": {
                        "account_number": "6326"
                    },
                    "R\u00e9mun\u00e9rations des autres prestataires de services": {
                        "account_number": "6327"
                    },
                    "Divers frais": {
                        "account_number": "6328"
                    },
                    "account_number": "632"
                },
                "Frais de formation du personnel": {
                    "account_number": "633"
                },
                "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
                    "Redevances pour brevets, licences": {
                        "account_number": "6342"
                    },
                    "Redevances pour logiciels": {
                        "account_number": "6343"
                    },
                    "Redevances pour marques": {
                        "account_number": "6344"
                    },
                    "Redevances pour sites internet": {
                        "account_number": "6345"
                    },
                    "Redevances pour concessions, droits et valeurs similaires": {
                        "account_number": "6346"
                    },
                    "account_number": "634"
                },
                "Cotisations": {
                    "Cotisations": {
                        "account_number": "6351"
                    },
                    "Concours divers": {
                        "account_number": "6358"
                    },
                    "account_number": "635"
                },
                "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
                    "Personnel int\u00e9rimaire": {
                        "account_number": "6371"
                    },
                    "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
                        "account_number": "6372"
                    },
                    "account_number": "637"
                },
                "Autres charges externes": {
                    "Frais de recrutement du personnel": {
                        "account_number": "6381"
                    },
                    "Frais de d\u00e9m\u00e9nagement": {
                        "account_number": "6382"
                    },
                    "R\u00e9ceptions": {
                        "account_number": "6383"
                    },
                    "Missions": {
                        "account_number": "6384"
                    },
                    "Charges de copropri\u00e9t\u00e9": {
                        "account_number": "6385"
                    },
                    "account_number": "638"
                },
                "account_number": "63"
            },
            "Imp\u00f4ts et taxes": {
                "Imp\u00f4ts et taxes directs": {
                    "Imp\u00f4ts fonciers et taxes annexes": {
                        "account_number": "6411"
                    },
                    "Patentes, licences et taxes annexes": {
                        "account_number": "6412"
                    },
                    "Taxes sur appointements et salaires": {
                        "account_number": "6413"
                    },
                    "Taxes d\u2019apprentissage": {
                        "account_number": "6414"
                    },
                    "Formation professionnelle continue": {
                        "account_number": "6415"
                    },
                    "Autres imp\u00f4ts et taxes directs": {
                        "account_number": "6418"
                    },
                    "account_number": "641"
                },
                "Imp\u00f4ts et taxes indirects": {
                    "account_number": "645"
                },
                "Droits d\u2019enregistrement": {
                    "Droits de mutation": {
                        "account_number": "6461"
                    },
                    "Droits de timbre": {
                        "account_number": "6462"
                    },
                    "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
                        "account_number": "6463"
                    },
                    "Vignettes": {
                        "account_number": "6464"
                    },
                    "Autres droits": {
                        "account_number": "6468"
                    },
                    "account_number": "646"
                },
                "P\u00e9nalit\u00e9s, amendes fiscales": {
                    "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
                        "account_number": "6471"
                    },
                    "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
                        "account_number": "6472"
                    },
                    "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
                        "account_number": "6473"
                    },
                    "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
                        "account_number": "6474"
                    },
                    "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
                        "account_number": "6478"
                    },
                    "account_number": "647"
                },
                "Autres imp\u00f4ts et taxes": {
                    "account_number": "648"
                },
                "account_number": "64"
            },
            "Autres charges": {
                "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
                    "Clients": {
                        "account_number": "6511"
                    },
                    "Autres d\u00e9biteurs": {
                        "account_number": "6515"
                    },
                    "account_number": "651"
                },
                "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
                    "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
                        "account_number": "6521"
                    },
                    "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
                        "account_number": "6525"
                    },
                    "account_number": "652"
                },
                "Valeurs comptables des cessions courantes d\u2019immobilisations": {
                    "Immobilisations incorporelles": {
                        "account_number": "6541"
                    },
                    "Immobilisations corporelles": {
                        "account_number": "6542"
                    },
                    "account_number": "654"
                },
                "Perte de change sur cr\u00e9ances et dettes commerciale": {
                    "account_number": "656"
                },
                "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
                    "account_number": "657"
                },
                "Charges diverses": {
                    "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
                        "account_number": "6581"
                    },
                    "Dons": {
                        "account_number": "6582"
                    },
                    "M\u00e9c\u00e9nat": {
                        "account_number": "6583"
                    },
                    "Autres charges diverses": {
                        "account_number": "6588"
                    },
                    "account_number": "658"
                },
                "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
                    "Sur risques \u00e0 court terme": {
                        "account_number": "6591"
                    },
                    "Sur stocks": {
                        "account_number": "6593"
                    },
                    "Sur cr\u00e9ances": {
                        "account_number": "6594"
                    },
                    "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
                        "account_number": "6598"
                    },
                    "account_number": "659"
                },
                "account_number": "65"
            },
            "Charges de personnel": {
                "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
                    "Appointements salaires et commissions": {
                        "account_number": "6611"
                    },
                    "Primes et gratifications": {
                        "account_number": "6612"
                    },
                    "Cong\u00e9s pay\u00e9s": {
                        "account_number": "6613"
                    },
                    "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
                        "account_number": "6614"
                    },
                    "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
                        "account_number": "6615"
                    },
                    "Suppl\u00e9ment familial": {
                        "account_number": "6616"
                    },
                    "Avantages en nature": {
                        "account_number": "6617"
                    },
                    "Autres r\u00e9mun\u00e9rations directes": {
                        "account_number": "6618"
                    },
                    "account_number": "661"
                },
                "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
                    "Appointements salaires et commissions": {
                        "account_number": "6621"
                    },
                    "Primes et gratifications": {
                        "account_number": "6622"
                    },
                    "Cong\u00e9s pay\u00e9s": {
                        "account_number": "6623"
                    },
                    "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
                        "account_number": "6624"
                    },
                    "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
                        "account_number": "6625"
                    },
                    "Suppl\u00e9ment familial": {
                        "account_number": "6626"
                    },
                    "Avantages en nature": {
                        "account_number": "6627"
                    },
                    "Autres r\u00e9mun\u00e9rations directes": {
                        "account_number": "6628"
                    },
                    "account_number": "662"
                },
                "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
                    "Indemnit\u00e9s de logement": {
                        "account_number": "6631"
                    },
                    "Indemnit\u00e9s de repr\u00e9sentation": {
                        "account_number": "6632"
                    },
                    "Indemnit\u00e9s d\u2019expatriation": {
                        "account_number": "6633"
                    },
                    "Indemnit\u00e9s de transport": {
                        "account_number": "6634"
                    },
                    "Autres indemnit\u00e9s et avantages divers": {
                        "account_number": "6638"
                    },
                    "account_number": "663"
                },
                "Charges sociales": {
                    "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
                        "account_number": "6641"
                    },
                    "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
                        "account_number": "6642"
                    },
                    "account_number": "664"
                },
                "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
                    "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
                        "account_number": "6661"
                    },
                    "Charges sociales": {
                        "account_number": "6662"
                    },
                    "account_number": "666"
                },
                "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
                    "Personnel int\u00e9rimaire": {
                        "account_number": "6671"
                    },
                    "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
                        "account_number": "6672"
                    },
                    "account_number": "667"
                },
                "Autres charges sociales": {
                    "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
                        "account_number": "6681"
                    },
                    "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
                        "account_number": "6682"
                    },
                    "Versements et contributions aux autres \u0153uvres sociales": {
                        "account_number": "6683"
                    },
                    "M\u00e9decine du travail et pharmacie": {
                        "account_number": "6684"
                    },
                    "Assurances et organismes de sant\u00e9": {
                        "account_number": "6685"
                    },
                    "Assurances retraite et fonds de pension": {
                        "account_number": "6686"
                    },
                    "Majorations et p\u00e9nalit\u00e9s sociales": {
                        "account_number": "6687"
                    },
                    "Charges sociales diverses": {
                        "account_number": "6688"
                    },
                    "account_number": "668"
                },
                "account_number": "66"
            },
            "Frais financiers et charges assimil\u00e9es": {
                "Int\u00e9r\u00eats des emprunts": {
                    "Emprunts obligataires": {
                        "account_number": "6711"
                    },
                    "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
                        "account_number": "6712"
                    },
                    "Dettes li\u00e9es \u00e0 des participations": {
                        "account_number": "6713"
                    },
                    "Primes de remboursement des obligations": {
                        "account_number": "6714"
                    },
                    "account_number": "671"
                },
                "Int\u00e9r\u00eats dans loyers de location acquisition": {
                    "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
                        "account_number": "6722"
                    },
                    "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
                        "account_number": "6723"
                    },
                    "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
                        "account_number": "6724"
                    },
                    "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
                        "account_number": "6728"
                    },
                    "account_number": "672"
                },
                "Escomptes accord\u00e9s": {
                    "account_number": "673"
                },
                "Autres int\u00e9r\u00eats": {
                    "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
                        "account_number": "6741"
                    },
                    "Comptes courants bloqu\u00e9s": {
                        "account_number": "6742"
                    },
                    "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
                        "account_number": "6743"
                    },
                    "Int\u00e9r\u00eats sur dettes commerciales": {
                        "account_number": "6744"
                    },
                    "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
                        "account_number": "6745"
                    },
                    "Int\u00e9r\u00eats sur dettes diverses": {
                        "account_number": "6748"
                    },
                    "account_number": "674"
                },
                "Escomptes des effets de commerce": {
                    "account_number": "675"
                },
                "Pertes de change financi\u00e8res": {
                    "account_number": "676"
                },
                "Pertes sur titres de placement": {
                    "Pertes sur cessions de titres de placement": {
                        "account_number": "6771"
                    },
                    "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
                        "account_number": "6772"
                    },
                    "account_number": "677"
                },
                "Pertes et charges sur risques financiers": {
                    "Sur rentes viag\u00e8res": {
                        "account_number": "6781"
                    },
                    "Sur op\u00e9rations financi\u00e8res": {
                        "account_number": "6782"
                    },
                    "Sur instruments de tr\u00e9sorerie": {
                        "account_number": "6784"
                    },
                    "account_number": "678"
                },
                "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
                    "Sur risques financiers": {
                        "account_number": "6791"
                    },
                    "Sur titres de placement": {
                        "account_number": "6795"
                    },
                    "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
                        "account_number": "6798"
                    },
                    "account_number": "679"
                },
                "account_number": "67"
            },
            "Dotations aux amortissements": {
                "Dotations aux amortissements d\u2019exploitation": {
                    "Dotations aux amortissements des immobilisations incorporelles": {
                        "account_number": "6812"
                    },
                    "Dotations aux amortissements des immobilisations corporelles": {
                        "account_number": "6813"
                    },
                    "account_number": "681"
                },
                "account_number": "68"
            },
            "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
                "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
                    "Dotations aux provisions pour risques et charges": {
                        "account_number": "6911"
                    },
                    "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
                        "account_number": "6913"
                    },
                    "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
                        "account_number": "6914"
                    },
                    "account_number": "691"
                },
                "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
                    "Dotations aux provisions pour risques et charges": {
                        "account_number": "6971"
                    },
                    "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
                        "account_number": "6972"
                    },
                    "account_number": "697"
                },
                "account_number": "69"
            },
            "root_type": "Expense",
            "account_number": "6"
        },
        "Comptes de produits des activit\u00e9s ordinaires": {
            "Ventes": {
                "Ventes de marchandises": {
                    "Dans la R\u00e9gion": {
                        "account_number": "7011"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "7012"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "7013"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "7014"
                    },
                    "Sur internet": {
                        "account_number": "7015"
                    },
                    "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
                        "account_number": "7019"
                    },
                    "account_number": "701"
                },
                "Ventes de produits finis": {
                    "Dans la R\u00e9gion": {
                        "account_number": "7021"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "7022"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "7023"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "7024"
                    },
                    "Sur internet": {
                        "account_number": "7025"
                    },
                    "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
                        "account_number": "7029"
                    },
                    "account_number": "702"
                },
                "Ventes de produits interm\u00e9diaires": {
                    "Dans la R\u00e9gion": {
                        "account_number": "7031"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "7032"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "7033"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "7034"
                    },
                    "Sur internet": {
                        "account_number": "7035"
                    },
                    "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
                        "account_number": "7039"
                    },
                    "account_number": "703"
                },
                "Ventes de produits r\u00e9siduels": {
                    "Dans la R\u00e9gion": {
                        "account_number": "7041"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "7042"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "7043"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "7044"
                    },
                    "Sur internet": {
                        "account_number": "7045"
                    },
                    "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
                        "account_number": "7049"
                    },
                    "account_number": "704"
                },
                "Travaux factur\u00e9s": {
                    "Dans la R\u00e9gion": {
                        "account_number": "7051"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "7052"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "7053"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "7054"
                    },
                    "Sur internet": {
                        "account_number": "7055"
                    },
                    "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
                        "account_number": "7059"
                    },
                    "account_number": "705"
                },
                "Services vendus": {
                    "Dans la R\u00e9gion": {
                        "account_number": "7061"
                    },
                    "Hors R\u00e9gion": {
                        "account_number": "7062"
                    },
                    "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
                        "account_number": "7063"
                    },
                    "Aux entit\u00e9s du groupe hors R\u00e9gion": {
                        "account_number": "7064"
                    },
                    "Sur internet": {
                        "account_number": "7065"
                    },
                    "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
                        "account_number": "7069"
                    },
                    "account_number": "706"
                },
                "Produits accessoires": {
                    "Ports, emballages perdus et autres frais factur\u00e9s": {
                        "account_number": "7071"
                    },
                    "Commissions et courtages": {
                        "account_number": "7072"
                    },
                    "Locations": {
                        "account_number": "7073"
                    },
                    "Bonis sur reprises et cessions d\u2019emballages": {
                        "account_number": "7074"
                    },
                    "Mise \u00e0 disposition de personnel": {
                        "account_number": "7075"
                    },
                    "Redevances pour brevets, logiciels, marques et droits similaires": {
                        "account_number": "7076"
                    },
                    "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
                        "account_number": "7077"
                    },
                    "Autres produits accessoires": {
                        "account_number": "7078"
                    },
                    "account_number": "707"
                },
                "account_number": "70"
            },
            "Subventions d\u2019exploitation": {
                "Sur produits \u00e0 l\u2019exportation": {
                    "account_number": "711"
                },
                "Sur produits \u00e0 l\u2019importation": {
                    "account_number": "712"
                },
                "Sur produits de p\u00e9r\u00e9quation": {
                    "account_number": "713"
                },
                "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
                    "account_number": "714"
                },
                "Autres subventions d\u2019exploitation": {
                    "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
                        "account_number": "7181"
                    },
                    "Vers\u00e9es par les organismes internationaux": {
                        "account_number": "7182"
                    },
                    "Vers\u00e9es par des tiers": {
                        "account_number": "7183"
                    },
                    "account_number": "718"
                },
                "account_number": "71"
            },
            "Production immobilis\u00e9e": {
                "Immobilisations incorporelles": {
                    "account_number": "721"
                },
                "Immobilisations corporelles": {
                    "Immobilisations corporelles (hors actifs biologiques)": {
                        "account_number": "7221"
                    },
                    "Immobilisations corporelles (actifs biologiques)": {
                        "account_number": "7222"
                    },
                    "account_number": "722"
                },
                "Production auto-consomm\u00e9e": {
                    "account_number": "724"
                },
                "Immobilisations financi\u00e8res": {
                    "account_number": "726"
                },
                "account_number": "72"
            },
            "Variations des stocks de biens et de services produits": {
                "Variations des stocks de produits en cours": {
                    "Produits en cours": {
                        "account_number": "7341"
                    },
                    "Travaux en cours": {
                        "account_number": "7342"
                    },
                    "account_number": "734"
                },
                "Variations des en-cours de services": {
                    "\u00c9tudes en cours": {
                        "account_number": "7351"
                    },
                    "Prestations de services en cours": {
                        "account_number": "7352"
                    },
                    "account_number": "735"
                },
                "Variations des stocks de produits finis": {
                    "account_number": "736"
                },
                "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
                    "Produits interm\u00e9diaires": {
                        "account_number": "7371"
                    },
                    "Produits r\u00e9siduels": {
                        "account_number": "7372"
                    },
                    "account_number": "737"
                },
                "account_number": "73"
            },
            "Autres produits": {
                "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
                    "account_number": "751"
                },
                "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
                    "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
                        "account_number": "7521"
                    },
                    "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
                        "account_number": "7525"
                    },
                    "account_number": "752"
                },
                "Produits des cessions courantes d\u2019immobilisations": {
                    "Immobilisations incorporelles": {
                        "account_number": "7541"
                    },
                    "Immobilisations corporelles": {
                        "account_number": "7542"
                    },
                    "account_number": "754"
                },
                "Gains de change sur cr\u00e9ances et dettes commerciales": {
                    "account_number": "756"
                },
                "Produits divers": {
                    "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
                        "account_number": "7581"
                    },
                    "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
                        "account_number": "7582"
                    },
                    "Autres produits divers": {
                        "account_number": "7588"
                    },
                    "account_number": "758"
                },
                "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
                    "Sur risques \u00e0 court terme": {
                        "account_number": "7591"
                    },
                    "Sur stocks": {
                        "account_number": "7593"
                    },
                    "Sur cr\u00e9ances": {
                        "account_number": "7594"
                    },
                    "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
                        "account_number": "7598"
                    },
                    "account_number": "759"
                },
                "account_number": "75"
            },
            "Revenus financiers et produits assimil\u00e9s": {
                "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
                    "Int\u00e9r\u00eats de pr\u00eats": {
                        "account_number": "7712"
                    },
                    "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
                        "account_number": "7713"
                    },
                    "account_number": "771"
                },
                "Revenus de participations et autres titres immobilis\u00e9s": {
                    "Revenus des titres de participation": {
                        "account_number": "7721"
                    },
                    "Revenus autres titres immobilis\u00e9s": {
                        "account_number": "7722"
                    },
                    "account_number": "772"
                },
                "Escomptes obtenus": {
                    "account_number": "773"
                },
                "Revenus de placement": {
                    "Revenus des obligations": {
                        "account_number": "7745"
                    },
                    "Revenus des titres de placement": {
                        "account_number": "7746"
                    },
                    "account_number": "774"
                },
                "Int\u00e9r\u00eats dans loyers de location acquisition": {
                    "account_number": "775"
                },
                "Gains de change financiers": {
                    "account_number": "776"
                },
                "Gains sur cessions de titres de placement": {
                    "account_number": "777"
                },
                "Gains sur risques financiers": {
                    "Sur rentes viag\u00e8res": {
                        "account_number": "7781"
                    },
                    "Sur op\u00e9rations financi\u00e8res": {
                        "account_number": "7782"
                    },
                    "Sur instruments de tr\u00e9sorerie": {
                        "account_number": "7784"
                    },
                    "account_number": "778"
                },
                "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
                    "Sur risques financiers": {
                        "account_number": "7791"
                    },
                    "Sur titres de placement": {
                        "account_number": "7795"
                    },
                    "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
                        "account_number": "7798"
                    },
                    "account_number": "779"
                },
                "account_number": "77"
            },
            "Transferts de charges": {
                "Transferts de charges d\u2019exploitation": {
                    "account_number": "781"
                },
                "Transferts de charges financi\u00e8res": {
                    "account_number": "787"
                },
                "account_number": "78"
            },
            "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
                "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
                    "Pour risques et charges": {
                        "account_number": "7911"
                    },
                    "Des immobilisations incorporelles": {
                        "account_number": "7913"
                    },
                    "Des immobilisations corporelles": {
                        "account_number": "7914"
                    },
                    "account_number": "791"
                },
                "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
                    "Pour risques et charges": {
                        "account_number": "7971"
                    },
                    "Des immobilisations financi\u00e8res": {
                        "account_number": "7972"
                    },
                    "account_number": "797"
                },
                "Reprises d\u2019amortissements": {
                    "account_number": "798"
                },
                "Reprises de subventions d\u2019investissement": {
                    "account_number": "799"
                },
                "account_number": "79"
            },
            "root_type": "Income",
            "account_number": "7"
        },
        "8-Comptes des autres charges et des autres produits (CHARGES)": {
            "Valeurs comptables des cessions d\u2019immobilisations": {
                "Immobilisations incorporelles": {
                    "account_number": "811"
                },
                "Immobilisations corporelles": {
                    "account_number": "812"
                },
                "Immobilisations financi\u00e8res": {
                    "account_number": "816"
                },
                "account_number": "81"
            },
            "Charges hors activit\u00e9s ordinaires": {
                "Charges HAO constat\u00e9es": {
                    "account_number": "831"
                },
                "Charges li\u00e9es aux op\u00e9rations de restructuration": {
                    "account_number": "833"
                },
                "Pertes sur cr\u00e9ances HAO": {
                    "account_number": "834"
                },
                "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
                    "account_number": "835"
                },
                "Abandons de cr\u00e9ances consentis": {
                    "account_number": "836"
                },
                "Charges li\u00e9es aux op\u00e9rations de liquidation": {
                    "account_number": "837"
                },
                "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
                    "account_number": "839"
                },
                "account_number": "83"
            },
            "Dotations hors activit\u00e9s ordinaires": {
                "Dotations aux provisions r\u00e9glement\u00e9es": {
                    "account_number": "851"
                },
                "Dotations aux amortissements HAO": {
                    "account_number": "852"
                },
                "Dotations aux d\u00e9pr\u00e9ciations HAO": {
                    "account_number": "853"
                },
                "Dotations aux provisions pour risques et charges HAO": {
                    "account_number": "854"
                },
                "Autres dotations HAO": {
                    "account_number": "858"
                },
                "account_number": "85"
            },
            "Participation des travailleurs": {
                "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
                    "account_number": "871"
                },
                "Participation contractuelle aux b\u00e9n\u00e9fices": {
                    "account_number": "874"
                },
                "Autres participations": {
                    "account_number": "878"
                },
                "account_number": "87"
            },
            "Imp\u00f4ts sur le r\u00e9sultat": {
                "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
                    "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
                        "account_number": "8911"
                    },
                    "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
                        "account_number": "8912"
                    },
                    "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
                        "account_number": "8913"
                    },
                    "account_number": "891"
                },
                "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
                    "account_number": "892"
                },
                "Imp\u00f4t minimum forfaitaire IMF": {
                    "account_number": "895"
                },
                "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
                    "D\u00e9gr\u00e8vements": {
                        "account_number": "8991"
                    },
                    "Annulations pour pertes r\u00e9troactives": {
                        "account_number": "8994"
                    },
                    "account_number": "899"
                },
                "account_number": "89"
            },
            "root_type": "Expense"
        },
        "8-Comptes des autres charges et des autres produits (PRODUITS)": {
            "Produits des cessions d\u2019immobilisations": {
                "Immobilisations incorporelles": {
                    "account_number": "821"
                },
                "Immobilisations corporelles": {
                    "account_number": "822"
                },
                "Immobilisations financi\u00e8res": {
                    "account_number": "826"
                },
                "account_number": "82"
            },
            "Produits hors activit\u00e9s ordinaires": {
                "Produits HAO constat\u00e9s": {
                    "account_number": "841"
                },
                "Produits li\u00e9s aux op\u00e9rations de restructuration": {
                    "account_number": "843"
                },
                "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
                    "account_number": "844"
                },
                "Dons et lib\u00e9ralit\u00e9s obtenus": {
                    "account_number": "845"
                },
                "Abandons de cr\u00e9ances obtenus": {
                    "account_number": "846"
                },
                "Produits li\u00e9s aux op\u00e9rations de liquidation": {
                    "account_number": "847"
                },
                "Transferts de charges HAO": {
                    "account_number": "848"
                },
                "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
                    "account_number": "849"
                },
                "account_number": "84"
            },
            "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
                "Reprises de provisions r\u00e9glement\u00e9es": {
                    "account_number": "861"
                },
                "Reprises d\u2019amortissements HAO": {
                    "account_number": "862"
                },
                "Reprises de d\u00e9pr\u00e9ciations HAO": {
                    "account_number": "863"
                },
                "Reprises de provisions pour risques et charges HAO": {
                    "account_number": "864"
                },
                "Autres reprises HAO": {
                    "account_number": "868"
                },
                "account_number": "86"
            },
            "Subventions d\u2019\u00e9quilibre": {
                "\u00c9tat": {
                    "account_number": "881"
                },
                "Collectivit\u00e9s publiques": {
                    "account_number": "884"
                },
                "Groupe": {
                    "account_number": "886"
                },
                "Autres": {
                    "account_number": "888"
                },
                "account_number": "88"
            },
            "root_type": "Income"
        }
    }
}