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-- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
-- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
-- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
-- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
-- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
-- Copyright (C) 2005-2009 Regis Houssin        <regis.houssin@inodbox.com>
-- Copyright (C) 2007      Patrick Raguin       <patrick.raguin@gmail.com>
-- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@open-dsi.fr>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <http://www.gnu.org/licenses/>.
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l''install et tous les sigles '--' sont supprimés.
--                                                         

-- ID    0 - 438
-- ID 1501 - 5999
-- ADD 100000 to rowid # Do no remove this comment --

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1401,'PCG99-ABREGE','CAPIT',        'XXXXXX',   '1',    '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1402,'PCG99-ABREGE','IMMO',         'XXXXXX',   '2',    '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1403,'PCG99-ABREGE','STOCK',        'XXXXXX',   '3',    '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1404,'PCG99-ABREGE','THIRDPARTY',   'XXXXXX',   '4',    '0', 'Créances et dettes à un an au plus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1405,'PCG99-ABREGE','FINAN',        'XXXXXX',   '5',    '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1406,'PCG99-ABREGE','EXPENSE',      'XXXXXX',   '6',    '0', 'Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1407,'PCG99-ABREGE','INCOME',       'XXXXXX',   '7',    '0', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    1,'PCG99-ABREGE','CAPIT', 'CAPITAL',       '101', '1401', 'Capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    2,'PCG99-ABREGE','CAPIT', 'XXXXXX',        '105', '1401', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    3,'PCG99-ABREGE','CAPIT', 'XXXXXX',       '1061', '1401', 'Réserve légale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    4,'PCG99-ABREGE','CAPIT', 'XXXXXX',       '1063', '1401', 'Réserves statutaires ou contractuelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    5,'PCG99-ABREGE','CAPIT', 'XXXXXX',       '1064', '1401', 'Réserves réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    6,'PCG99-ABREGE','CAPIT', 'XXXXXX',       '1068', '1401', 'Autres réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    7,'PCG99-ABREGE','CAPIT', 'XXXXXX',        '108', '1401', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    8,'PCG99-ABREGE','CAPIT', 'XXXXXX',         '12', '1401', 'Résultat de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,    9,'PCG99-ABREGE','CAPIT', 'XXXXXX',        '145', '1401', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   10,'PCG99-ABREGE','CAPIT', 'XXXXXX',        '146', '1401', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   11,'PCG99-ABREGE','CAPIT', 'XXXXXX',        '147', '1401', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   12,'PCG99-ABREGE','CAPIT', 'XXXXXX',        '148', '1401', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   13,'PCG99-ABREGE','CAPIT', 'XXXXXX',         '15', '1401', 'Provisions pour risques et charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   14,'PCG99-ABREGE','CAPIT', 'XXXXXX',         '16', '1401', 'Emprunts et dettes assimilees', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   15,'PCG99-ABREGE', 'IMMO', 'XXXXXX',         '20', '1402', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   16,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '201',   '15', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   17,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '206',	'15', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   18,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '207',	'15', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   19,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '208',	'15', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   20,'PCG99-ABREGE', 'IMMO', 'XXXXXX',         '21', '1402', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   21,'PCG99-ABREGE', 'IMMO', 'XXXXXX',         '23', '1402', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   22,'PCG99-ABREGE', 'IMMO', 'XXXXXX',         '27', '1402', 'Autres immobilisations financieres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   23,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '280', '1402', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   24,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '281', '1402', 'Amortissements des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   25,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '290', '1402', 'Provisions pour dépréciation des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   26,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '291', '1402', 'Provisions pour dépréciation des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   27,'PCG99-ABREGE', 'IMMO', 'XXXXXX',        '297', '1402', 'Provisions pour dépréciation des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   28,'PCG99-ABREGE','STOCK', 'XXXXXX',         '31', '1403', 'Matieres premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   29,'PCG99-ABREGE','STOCK', 'XXXXXX',         '32', '1403', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   30,'PCG99-ABREGE','STOCK', 'XXXXXX',         '33', '1403', 'En-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   31,'PCG99-ABREGE','STOCK', 'XXXXXX',         '34', '1403', 'En-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   32,'PCG99-ABREGE','STOCK', 'XXXXXX',         '35', '1403', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   33,'PCG99-ABREGE','STOCK', 'XXXXXX',         '37', '1403', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   34,'PCG99-ABREGE','STOCK', 'XXXXXX',        '391', '1403', 'Provisions pour dépréciation des matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   35,'PCG99-ABREGE','STOCK', 'XXXXXX',        '392', '1403', 'Provisions pour dépréciation des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   36,'PCG99-ABREGE','STOCK', 'XXXXXX',        '393', '1403', 'Provisions pour dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   37,'PCG99-ABREGE','STOCK', 'XXXXXX',        '394', '1403', 'Provisions pour dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   38,'PCG99-ABREGE','STOCK', 'XXXXXX',        '395', '1403', 'Provisions pour dépréciation des stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   39,'PCG99-ABREGE','STOCK', 'XXXXXX',        '397', '1403', 'Provisions pour dépréciation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   40,'PCG99-ABREGE','THIRDPARTY', 'SUPPLIER', '400', '1404', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   41,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '409', '1404', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   42,'PCG99-ABREGE','THIRDPARTY', 'CUSTOMER', '410', '1404', 'Clients et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   43,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '419', '1404', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   44,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '421', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   45,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '428', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   46,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',    '43', '1404', 'Sécurité sociale et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   47,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '444', '1404', 'Etat - impôts sur bénéfice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   48,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '445', '1404', 'Etat - Taxes sur chiffre affaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   49,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '447', '1404', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   50,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',    '45', '1404', 'Groupe et associes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   51,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '455',   '50', 'Associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   52,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',    '46', '1404', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   53,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',    '47', '1404', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   54,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '481', '1404', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   55,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '486', '1404', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   56,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '487', '1404', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   57,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '491', '1404', 'Provisions pour dépréciation des comptes de clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   58,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX',   '496', '1404', 'Provisions pour dépréciation des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   59,'PCG99-ABREGE','FINAN', 'XXXXXX',         '50', '1405', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   60,'PCG99-ABREGE','FINAN', 'BANK',           '51', '1405', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   61,'PCG99-ABREGE','FINAN', 'CASH',           '53', '1405', 'Caisse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   62,'PCG99-ABREGE','FINAN', 'XXXXXX',         '54', '1405', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   63,'PCG99-ABREGE','FINAN', 'XXXXXX',         '58', '1405', 'Virements internes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   64,'PCG99-ABREGE','FINAN', 'XXXXXX',        '590', '1405', 'Provisions pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   65,'PCG99-ABREGE','EXPENSE','PRODUCT',       '60', '1406', 'Achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   66,'PCG99-ABREGE','EXPENSE','XXXXXX',       '603',   '65', 'Variations des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   67,'PCG99-ABREGE','EXPENSE','SERVICE',       '61', '1406', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   68,'PCG99-ABREGE','EXPENSE','XXXXXX',        '62', '1406', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   69,'PCG99-ABREGE','EXPENSE','XXXXXX',        '63', '1406', 'Impôts, taxes et versements assimiles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   70,'PCG99-ABREGE','EXPENSE','SALARY',       '641', '1406', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   71,'PCG99-ABREGE','EXPENSE','SALARY',       '644', '1406', 'Rémunération du travail de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   72,'PCG99-ABREGE','EXPENSE','SOCIAL',       '645', '1406', 'Charges de sécurité sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   73,'PCG99-ABREGE','EXPENSE','XXXXXX',       '646', '1406', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   74,'PCG99-ABREGE','EXPENSE','XXXXXX',        '65', '1406', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   75,'PCG99-ABREGE','EXPENSE','XXXXXX',        '66', '1406', 'Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   76,'PCG99-ABREGE','EXPENSE','XXXXXX',        '67', '1406', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   77,'PCG99-ABREGE','EXPENSE','XXXXXX',       '681', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   78,'PCG99-ABREGE','EXPENSE','XXXXXX',       '686', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   79,'PCG99-ABREGE','EXPENSE','XXXXXX',       '687', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   80,'PCG99-ABREGE','EXPENSE','XXXXXX',       '691', '1406', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   81,'PCG99-ABREGE','EXPENSE','TAX',          '695', '1406', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   82,'PCG99-ABREGE','EXPENSE','TAX',          '697', '1406', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   83,'PCG99-ABREGE','EXPENSE','XXXXXX',       '699', '1406', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   84,'PCG99-ABREGE','INCOME',  'PRODUCT',     '701', '1407', 'Ventes de produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   85,'PCG99-ABREGE','INCOME',  'SERVICE',     '706', '1407', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   86,'PCG99-ABREGE','INCOME',  'PRODUCT',     '707', '1407', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   87,'PCG99-ABREGE','INCOME',  'SERVICE',     '708', '1407', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   88,'PCG99-ABREGE','INCOME',   'XXXXXX',     '709', '1407', 'Rabais, remises et ristournes accordés par l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   89,'PCG99-ABREGE','INCOME',   'XXXXXX',     '713', '1407', 'Variation des stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   90,'PCG99-ABREGE','INCOME',   'XXXXXX',      '72', '1407', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   91,'PCG99-ABREGE','INCOME',   'XXXXXX',      '73', '1407', 'Produits nets partiels sur opérations à long terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   92,'PCG99-ABREGE','INCOME',   'XXXXXX',      '74', '1407', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   93,'PCG99-ABREGE','INCOME',   'XXXXXX',      '75', '1407', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   94,'PCG99-ABREGE','INCOME',   'XXXXXX',     '753',   '93', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   95,'PCG99-ABREGE','INCOME',   'XXXXXX',     '754',   '93', 'Ristournes perçues des coopératives', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   96,'PCG99-ABREGE','INCOME',   'XXXXXX',     '755',	 '93', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   97,'PCG99-ABREGE','INCOME',      'FIN',      '76', '1407', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   98,'PCG99-ABREGE','INCOME',   'XXXXXX',      '77', '1407', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,   99,'PCG99-ABREGE','INCOME',   'XXXXXX',     '781', '1407', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  100,'PCG99-ABREGE','INCOME',   'XXXXXX',     '786', '1407', 'Reprises sur provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  101,'PCG99-ABREGE','INCOME',   'XXXXXX',     '787', '1407', 'Reprises sur provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  102,'PCG99-ABREGE','INCOME',   'XXXXXX',      '79', '1407', 'Transferts de charges', 1);

--
-- Descriptif des plans comptables FR PCG99-BASE
--

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1501,'PCG99-BASE','CAPIT',       'XXXXXX',   '1',   '0', 'Fonds propres, provisions pour risques et charges et dettes à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1502,'PCG99-BASE','IMMO',        'XXXXXX',   '2',   '0', 'Frais d''établissement. Actifs immobilisés et créances à plus d''un an', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1503,'PCG99-BASE','STOCK',       'XXXXXX',   '3',   '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1504,'PCG99-BASE','THIRDPARTY',  'XXXXXX',   '4',   '0', 'Créances et dettes à un an au plus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1505,'PCG99-BASE','FINAN',       'XXXXXX',   '5',   '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1506,'PCG99-BASE','EXPENSE',     'XXXXXX',   '6',   '0', 'Charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 1507,'PCG99-BASE','INCOME',      'XXXXXX',   '7',   '0', 'Produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  103,'PCG99-BASE','CAPIT', 'XXXXXX',   '10','1501', 'Capital  et réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  104,'PCG99-BASE','CAPIT', 'CAPITAL', '101', '103', 'Capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  105,'PCG99-BASE','CAPIT', 'XXXXXX',  '104', '103', 'Primes liées au capital social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  106,'PCG99-BASE','CAPIT', 'XXXXXX',  '105', '103', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  107,'PCG99-BASE','CAPIT', 'XXXXXX',  '106', '103', 'Réserves', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  108,'PCG99-BASE','CAPIT', 'XXXXXX',  '107', '103', 'Ecart d''equivalence', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  109,'PCG99-BASE','CAPIT', 'XXXXXX',  '108', '103', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  110,'PCG99-BASE','CAPIT', 'XXXXXX',  '109', '103', 'Actionnaires : capital souscrit - non appelé', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  111,'PCG99-BASE','CAPIT', 'XXXXXX',   '11','1501', 'Report à nouveau (solde créditeur ou débiteur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  112,'PCG99-BASE','CAPIT', 'XXXXXX',  '110', '111', 'Report à nouveau (solde créditeur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  113,'PCG99-BASE','CAPIT', 'XXXXXX',  '119', '111', 'Report à nouveau (solde débiteur)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  114,'PCG99-BASE','CAPIT', 'XXXXXX',   '12','1501', 'Résultat de l''exercice (bénéfice ou perte)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  115,'PCG99-BASE','CAPIT', 'XXXXXX',  '120', '114', 'Résultat de l''exercice (bénéfice)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  116,'PCG99-BASE','CAPIT', 'XXXXXX',  '129', '114', 'Résultat de l''exercice (perte)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  117,'PCG99-BASE','CAPIT', 'XXXXXX',   '13','1501', 'Subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  118,'PCG99-BASE','CAPIT', 'XXXXXX',  '131', '117', 'Subventions d''équipement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  119,'PCG99-BASE','CAPIT', 'XXXXXX',  '138', '117', 'Autres subventions d''investissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  120,'PCG99-BASE','CAPIT', 'XXXXXX',  '139', '117', 'Subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  121,'PCG99-BASE','CAPIT', 'XXXXXX',   '14','1501', 'Provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  122,'PCG99-BASE','CAPIT', 'XXXXXX',  '142', '121', 'Provisions réglementées relatives aux immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  123,'PCG99-BASE','CAPIT', 'XXXXXX',  '143', '121', 'Provisions réglementées relatives aux stocks', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  124,'PCG99-BASE','CAPIT', 'XXXXXX',  '144', '121', 'Provisions réglementées relatives aux autres éléments de l''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  125,'PCG99-BASE','CAPIT', 'XXXXXX',  '145', '121', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  126,'PCG99-BASE','CAPIT', 'XXXXXX',  '146', '121', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  127,'PCG99-BASE','CAPIT', 'XXXXXX',  '147', '121', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  128,'PCG99-BASE','CAPIT', 'XXXXXX',  '148', '121', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  129,'PCG99-BASE','CAPIT', 'XXXXXX',   '15','1501', 'Provisions pour risques et charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  130,'PCG99-BASE','CAPIT', 'XXXXXX',  '151', '129', 'Provisions pour risques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  131,'PCG99-BASE','CAPIT', 'XXXXXX',  '153', '129', 'Provisions pour pensions et obligations similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  132,'PCG99-BASE','CAPIT', 'XXXXXX',  '154', '129', 'Provisions pour restructurations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  133,'PCG99-BASE','CAPIT', 'XXXXXX',  '155', '129', 'Provisions pour impôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  134,'PCG99-BASE','CAPIT', 'XXXXXX',  '156', '129', 'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  135,'PCG99-BASE','CAPIT', 'XXXXXX',  '157', '129', 'Provisions pour charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  136,'PCG99-BASE','CAPIT', 'XXXXXX',  '158', '129', 'Autres provisions pour charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  137,'PCG99-BASE','CAPIT', 'XXXXXX',   '16','1501', 'Emprunts et dettes assimilees', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  138,'PCG99-BASE','CAPIT', 'XXXXXX',  '161', '137', 'Emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  139,'PCG99-BASE','CAPIT', 'XXXXXX',  '163', '137', 'Autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  140,'PCG99-BASE','CAPIT', 'XXXXXX',  '164', '137', 'Emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  141,'PCG99-BASE','CAPIT', 'XXXXXX',  '165', '137', 'Dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  142,'PCG99-BASE','CAPIT', 'XXXXXX',  '166', '137', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  143,'PCG99-BASE','CAPIT', 'XXXXXX',  '167', '137', 'Emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  144,'PCG99-BASE','CAPIT', 'XXXXXX',  '168', '137', 'Autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  145,'PCG99-BASE','CAPIT', 'XXXXXX',  '169', '137', 'Primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  146,'PCG99-BASE','CAPIT', 'XXXXXX',   '17','1501', 'Dettes rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  147,'PCG99-BASE','CAPIT', 'XXXXXX',  '171', '146', 'Dettes rattachées à des participations (groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  148,'PCG99-BASE','CAPIT', 'XXXXXX',  '174', '146', 'Dettes rattachées à des participations (hors groupe)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  149,'PCG99-BASE','CAPIT', 'XXXXXX',  '178', '146', 'Dettes rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  150,'PCG99-BASE','CAPIT', 'XXXXXX',   '18','1501', 'Comptes de liaison des établissements et sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  151,'PCG99-BASE','CAPIT', 'XXXXXX',  '181', '150', 'Comptes de liaison des établissements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  152,'PCG99-BASE','CAPIT', 'XXXXXX',  '186', '150', 'Biens et prestations de services échangés entre établissements (charges)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  153,'PCG99-BASE','CAPIT', 'XXXXXX',  '187', '150', 'Biens et prestations de services échangés entre établissements (produits)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  154,'PCG99-BASE','CAPIT', 'XXXXXX',  '188', '150', 'Comptes de liaison des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  155,'PCG99-BASE','IMMO',  'XXXXXX',   '20','1502', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  156,'PCG99-BASE','IMMO',  'XXXXXX',  '201', '155', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  157,'PCG99-BASE','IMMO',  'XXXXXX',  '203', '155', 'Frais de recherche et de développement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  158,'PCG99-BASE','IMMO',  'XXXXXX',  '205', '155', 'Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  159,'PCG99-BASE','IMMO',  'XXXXXX',  '206', '155', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  160,'PCG99-BASE','IMMO',  'XXXXXX',  '207', '155', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  161,'PCG99-BASE','IMMO',  'XXXXXX',  '208', '155', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  162,'PCG99-BASE','IMMO',  'XXXXXX',   '21','1502', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  163,'PCG99-BASE','IMMO',  'XXXXXX',  '211', '162', 'Terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  164,'PCG99-BASE','IMMO',  'XXXXXX',  '212', '162', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  165,'PCG99-BASE','IMMO',  'XXXXXX',  '213', '162', 'Constructions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  166,'PCG99-BASE','IMMO',  'XXXXXX',  '214', '162', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  167,'PCG99-BASE','IMMO',  'XXXXXX',  '215', '162', 'Installations techniques, matériels et outillage industriels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  168,'PCG99-BASE','IMMO',  'XXXXXX',  '218', '162', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  169,'PCG99-BASE','IMMO',  'XXXXXX',   '22','1502', 'Immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  170,'PCG99-BASE','IMMO',  'XXXXXX',   '23','1502', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  171,'PCG99-BASE','IMMO',  'XXXXXX',  '231', '170', 'Immobilisations corporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  172,'PCG99-BASE','IMMO',  'XXXXXX',  '232', '170', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  173,'PCG99-BASE','IMMO',  'XXXXXX',  '237', '170', 'Avances et acomptes versés sur immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  174,'PCG99-BASE','IMMO',  'XXXXXX',  '238', '170', 'Avances et acomptes versés sur commandes d''immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  175,'PCG99-BASE','IMMO',  'XXXXXX',   '25','1502', 'Parts dans des entreprises liées et créances sur des entreprises liées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  176,'PCG99-BASE','IMMO',  'XXXXXX',   '26','1502', 'Participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  177,'PCG99-BASE','IMMO',  'XXXXXX',  '261', '176', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  178,'PCG99-BASE','IMMO',  'XXXXXX',  '266', '176', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  179,'PCG99-BASE','IMMO',  'XXXXXX',  '267', '176', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  180,'PCG99-BASE','IMMO',  'XXXXXX',  '268', '176', 'Créances rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  181,'PCG99-BASE','IMMO',  'XXXXXX',  '269', '176', 'Versements restant à effectuer sur titres de participation non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  182,'PCG99-BASE','IMMO',  'XXXXXX',   '27','1502', 'Autres immobilisations financieres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  183,'PCG99-BASE','IMMO',  'XXXXXX',  '271', '183', 'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  184,'PCG99-BASE','IMMO',  'XXXXXX',  '272', '183', 'Titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  185,'PCG99-BASE','IMMO',  'XXXXXX',  '273', '183', 'Titres immobilisés de l''activité de portefeuille', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  186,'PCG99-BASE','IMMO',  'XXXXXX',  '274', '183', 'Prêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  187,'PCG99-BASE','IMMO',  'XXXXXX',  '275', '183', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  188,'PCG99-BASE','IMMO',  'XXXXXX',  '276', '183', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  189,'PCG99-BASE','IMMO',  'XXXXXX',  '277', '183', '(Actions propres ou parts propres)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  190,'PCG99-BASE','IMMO',  'XXXXXX',  '279', '183', 'Versements restant à effectuer sur titres immobilisés non libérés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  191,'PCG99-BASE','IMMO',  'XXXXXX',   '28','1502', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  192,'PCG99-BASE','IMMO',  'XXXXXX',  '280', '191', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  193,'PCG99-BASE','IMMO',  'XXXXXX',  '281', '191', 'Amortissements des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  194,'PCG99-BASE','IMMO',  'XXXXXX',  '282', '191', 'Amortissements des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  195,'PCG99-BASE','IMMO',  'XXXXXX',   '29','1502', 'Dépréciations des immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  196,'PCG99-BASE','IMMO',  'XXXXXX',  '290', '195', 'Dépréciations des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  197,'PCG99-BASE','IMMO',  'XXXXXX',  '291', '195', 'Dépréciations des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  198,'PCG99-BASE','IMMO',  'XXXXXX',  '292', '195', 'Dépréciations des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  199,'PCG99-BASE','IMMO',  'XXXXXX',  '293', '195', 'Dépréciations des immobilisations en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  200,'PCG99-BASE','IMMO',  'XXXXXX',  '296', '195', 'Provisions pour dépréciation des participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  201,'PCG99-BASE','IMMO',  'XXXXXX',  '297', '195', 'Provisions pour dépréciation des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  202,'PCG99-BASE','STOCK', 'XXXXXX',   '31','1503', 'Matières premières (et fournitures)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  203,'PCG99-BASE','STOCK', 'XXXXXX',  '311', '202', 'Matières (ou groupe) A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  204,'PCG99-BASE','STOCK', 'XXXXXX',  '312', '202', 'Matières (ou groupe) B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  205,'PCG99-BASE','STOCK', 'XXXXXX',  '317', '202', 'Fournitures A, B, C,', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  206,'PCG99-BASE','STOCK', 'XXXXXX',   '32','1503', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  207,'PCG99-BASE','STOCK', 'XXXXXX',  '321', '206', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  208,'PCG99-BASE','STOCK', 'XXXXXX',  '322', '206', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  209,'PCG99-BASE','STOCK', 'XXXXXX',  '326', '206', 'Emballages', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  210,'PCG99-BASE','STOCK', 'XXXXXX',   '33','1503', 'En-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  211,'PCG99-BASE','STOCK', 'XXXXXX',  '331', '210', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  212,'PCG99-BASE','STOCK', 'XXXXXX',  '335', '210', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  213,'PCG99-BASE','STOCK', 'XXXXXX',   '34','1503', 'En-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  214,'PCG99-BASE','STOCK', 'XXXXXX',  '341', '213', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  215,'PCG99-BASE','STOCK', 'XXXXXX',  '345', '213', 'Prestations de services en cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  216,'PCG99-BASE','STOCK', 'XXXXXX',   '35','1503', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  217,'PCG99-BASE','STOCK', 'XXXXXX',  '351', '216', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  218,'PCG99-BASE','STOCK', 'XXXXXX',  '355', '216', 'Produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  219,'PCG99-BASE','STOCK', 'XXXXXX',  '358', '216', 'Produits résiduels (ou matières de récupération)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  220,'PCG99-BASE','STOCK', 'XXXXXX',   '37','1503', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  221,'PCG99-BASE','STOCK', 'XXXXXX',  '371', '220', 'Marchandises (ou groupe) A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  222,'PCG99-BASE','STOCK', 'XXXXXX',  '372', '220', 'Marchandises (ou groupe) B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  223,'PCG99-BASE','STOCK', 'XXXXXX',   '39','1503', 'Provisions pour dépréciation des stocks et en-cours', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  224,'PCG99-BASE','STOCK', 'XXXXXX',  '391', '223', 'Provisions pour dépréciation des matières premières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  225,'PCG99-BASE','STOCK', 'XXXXXX',  '392', '223', 'Provisions pour dépréciation des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  226,'PCG99-BASE','STOCK', 'XXXXXX',  '393', '223', 'Provisions pour dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  227,'PCG99-BASE','STOCK', 'XXXXXX',  '394', '223', 'Provisions pour dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  228,'PCG99-BASE','STOCK', 'XXXXXX',  '395', '223', 'Provisions pour dépréciation des stocks de produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  229,'PCG99-BASE','STOCK', 'XXXXXX',  '397', '223', 'Provisions pour dépréciation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  230,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '40','1504', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  231,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '400', '230', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  232,'PCG99-BASE','THIRDPARTY', 'SUPPLIER','401', '230', 'Fournisseurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  233,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '403', '230', 'Fournisseurs - Effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  234,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '404', '230', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  235,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '405', '230', 'Fournisseurs d''immobilisations - Effets à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  236,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '408', '230', 'Fournisseurs - Factures non parvenues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  237,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '409', '230', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  238,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '41','1504', 'Clients et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  239,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '410', '238', 'Clients et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  240,'PCG99-BASE','THIRDPARTY', 'CUSTOMER','411', '238', 'Clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  241,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '413', '238', 'Clients - Effets à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  242,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '416', '238', 'Clients douteux ou litigieux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  243,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '418', '238', 'Clients - Produits non encore facturés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  244,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '419', '238', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  245,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '42','1504', 'Personnel et comptes rattachés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  246,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '421', '245', 'Personnel - Rémunérations dues', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  247,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '422', '245', 'Comités d''entreprises, d''établissement, ...', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  248,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '424', '245', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  249,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '425', '245', 'Personnel - Avances et acomptes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  250,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '426', '245', 'Personnel - Dépôts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  251,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '427', '245', 'Personnel - Oppositions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  252,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '428', '245', 'Personnel - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  253,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '43','1504', 'Sécurité sociale et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  254,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '431', '253', 'Sécurité sociale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  255,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '437', '253', 'Autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  256,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '438', '253', 'Organismes sociaux - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  257,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '44','1504', 'État et autres collectivités publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  258,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '441', '257', 'État - Subventions à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  259,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '442', '257', 'Etat - Impôts et taxes recouvrables sur des tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  260,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '443', '257', 'Opérations particulières avec l''Etat, les collectivités publiques, les organismes internationaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  261,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '444', '257', 'Etat - Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  262,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '445', '257', 'Etat - Taxes sur le chiffre d''affaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  263,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '446', '257', 'Obligations cautionnées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  264,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '447', '257', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  265,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '448', '257', 'Etat - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  266,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '449', '257', 'Quotas d''émission à restituer à l''Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  267,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '45','1504', 'Groupe et associes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  268,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '451', '267', 'Groupe', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  269,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '455', '267', 'Associés - Comptes courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  270,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '456', '267', 'Associés - Opérations sur le capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  271,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '457', '267', 'Associés - Dividendes à payer', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  272,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '458', '267', 'Associés - Opérations faites en commun et en G.I.E.', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  273,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '46','1504', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  274,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '462', '273', 'Créances sur cessions d''immobilisations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  275,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '464', '273', 'Dettes sur acquisitions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  276,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '465', '273', 'Créances sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  277,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '467', '273', 'Autres comptes débiteurs ou créditeurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  278,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '468', '273', 'Divers - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  279,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '47','1504', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  280,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '471', '279', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  281,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '476', '279', 'Différence de conversion - Actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  282,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '477', '279', 'Différences de conversion - Passif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  283,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '478', '279', 'Autres comptes transitoires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  284,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '48','1504', 'Comptes de régularisation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  285,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '481', '284', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  286,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '486', '284', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  287,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '487', '284', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  288,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '488', '284', 'Comptes de répartition périodique des charges et des produits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  289,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '489', '284', 'Quotas d''émission alloués par l''Etat', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  290,'PCG99-BASE','THIRDPARTY', 'XXXXXX',   '49','1504', 'Provisions pour dépréciation des comptes de tiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  291,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '491', '290', 'Provisions pour dépréciation des comptes de clients', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  292,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '495', '290', 'Provisions pour dépréciation des comptes du groupe et des associés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  293,'PCG99-BASE','THIRDPARTY', 'XXXXXX',  '496', '290', 'Provisions pour dépréciation des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  294,'PCG99-BASE','FINAN', 'XXXXXX',   '50','1505', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  295,'PCG99-BASE','FINAN', 'XXXXXX',  '501', '294', 'Parts dans des entreprises liées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  296,'PCG99-BASE','FINAN', 'XXXXXX',  '502', '294', 'Actions propres', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  297,'PCG99-BASE','FINAN', 'XXXXXX',  '503', '294', 'Actions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  298,'PCG99-BASE','FINAN', 'XXXXXX',  '504', '294', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  299,'PCG99-BASE','FINAN', 'XXXXXX',  '505', '294', 'Obligations et bons émis par la société et rachetés par elle', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  300,'PCG99-BASE','FINAN', 'XXXXXX',  '506', '294', 'Obligations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  301,'PCG99-BASE','FINAN', 'XXXXXX',  '507', '294', 'Bons du Trésor et bons de caisse à court terme', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  302,'PCG99-BASE','FINAN', 'XXXXXX',  '508', '294', 'Autres valeurs mobilières de placement et autres créances assimilées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  303,'PCG99-BASE','FINAN', 'XXXXXX',  '509', '294', 'Versements restant à effectuer sur valeurs mobilières de placement non libérées', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  304,'PCG99-BASE','FINAN', 'XXXXXX',   '51','1505', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  305,'PCG99-BASE','FINAN', 'XXXXXX',  '511', '304', 'Valeurs à l''encaissement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  306,'PCG99-BASE','FINAN', 'BANK',    '512', '304', 'Banques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  307,'PCG99-BASE','FINAN', 'XXXXXX',  '514', '304', 'Chèques postaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  308,'PCG99-BASE','FINAN', 'XXXXXX',  '515', '304', 'Caisses du Trésor et des établissements publics', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  309,'PCG99-BASE','FINAN', 'XXXXXX',  '516', '304', 'Sociétés de bourse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  310,'PCG99-BASE','FINAN', 'XXXXXX',  '517', '304', 'Autres organismes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  311,'PCG99-BASE','FINAN', 'XXXXXX',  '518', '304', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  312,'PCG99-BASE','FINAN', 'XXXXXX',  '519', '304', 'Concours bancaires courants', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  313,'PCG99-BASE','FINAN', 'XXXXXX',   '52','1505', 'Instruments de trésorerie', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  314,'PCG99-BASE','FINAN', 'CASH',     '53','1505', 'Caisse', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  315,'PCG99-BASE','FINAN', 'XXXXXX',  '531', '314', 'Caisse siège social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  316,'PCG99-BASE','FINAN', 'XXXXXX',  '532', '314', 'Caisse succursale (ou usine) A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  317,'PCG99-BASE','FINAN', 'XXXXXX',  '533', '314', 'Caisse succursale (ou usine) B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  318,'PCG99-BASE','FINAN', 'XXXXXX',   '54','1505', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  319,'PCG99-BASE','FINAN', 'XXXXXX',   '58','1505', 'Virements internes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  320,'PCG99-BASE','FINAN', 'XXXXXX',   '59','1505', 'Provisions pour dépréciation des comptes financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  321,'PCG99-BASE','FINAN', 'XXXXXX',  '590', '320', 'Provisions pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  322,'PCG99-BASE','EXPENSE','XXXXXX',  '60','1506', 'Achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  323,'PCG99-BASE','EXPENSE','PRODUCT', '601', '322', 'Achats stockés - Matières premières (et fournitures)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  324,'PCG99-BASE','EXPENSE','PRODUCT', '602', '322', 'Achats stockés - Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  325,'PCG99-BASE','EXPENSE','PRODUCT', '603', '322', 'Variations des stocks (approvisionnements et marchandises)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  326,'PCG99-BASE','EXPENSE','SERVICE', '604', '322', 'Achats études et prestation de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  327,'PCG99-BASE','EXPENSE','PRODUCT', '605', '322', 'Achats de matériel, équipements et travaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  328,'PCG99-BASE','EXPENSE','PRODUCT', '606', '322', 'Achats non stockés de matière et fournitures', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  329,'PCG99-BASE','EXPENSE','PRODUCT', '607', '322', 'Achats de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  330,'PCG99-BASE','EXPENSE','XXXXXX',  '608', '322', '(Compte réservé, le cas échéant, à la récapitulation des frais accessoires incorporés aux achats)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  331,'PCG99-BASE','EXPENSE','XXXXXX',  '609', '322', 'Rabais, remises et ristournes obtenus sur achats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  332,'PCG99-BASE','EXPENSE','SERVICE',  '61','1506', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  333,'PCG99-BASE','EXPENSE','SERVICE', '611', '332', 'Sous-traitance générale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  334,'PCG99-BASE','EXPENSE','XXXXXX',  '612', '332', 'Redevances de crédit-bail', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  335,'PCG99-BASE','EXPENSE','XXXXXX',  '613', '332', 'Locations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  336,'PCG99-BASE','EXPENSE','XXXXXX',  '614', '332', 'Charges locatives et de copropriété', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  337,'PCG99-BASE','EXPENSE','SERVICE', '615', '332', 'Entretien et réparations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  338,'PCG99-BASE','EXPENSE','XXXXXX',  '616', '332', 'Primes d''assurances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  339,'PCG99-BASE','EXPENSE','XXXXXX',  '617', '332', 'Etudes et recherches', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  340,'PCG99-BASE','EXPENSE','XXXXXX',  '618', '332', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  341,'PCG99-BASE','EXPENSE','XXXXXX',  '619', '332', 'Rabais, remises et ristournes obtenus sur services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  342,'PCG99-BASE','EXPENSE','XXXXXX',   '62','1506', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  343,'PCG99-BASE','EXPENSE','XXXXXX',  '621', '342', 'Personnel extérieur à l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  344,'PCG99-BASE','EXPENSE','XXXXXX',  '622', '342', 'Rémunérations d''intermédiaires et honoraires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  345,'PCG99-BASE','EXPENSE','XXXXXX',  '623', '342', 'Publicité, publications, relations publiques', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  346,'PCG99-BASE','EXPENSE','XXXXXX',  '624', '342', 'Transports de biens et transports collectifs du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  347,'PCG99-BASE','EXPENSE','XXXXXX',  '625', '342', 'Déplacements, missions et réceptions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  348,'PCG99-BASE','EXPENSE','XXXXXX',  '626', '342', 'Frais postaux et de télécommunications', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  349,'PCG99-BASE','EXPENSE','XXXXXX',  '627', '342', 'Services bancaires et assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  350,'PCG99-BASE','EXPENSE','XXXXXX',  '628', '342', 'Divers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  351,'PCG99-BASE','EXPENSE','XXXXXX',  '629', '342', 'Rabais, remises et ristournes obtenus sur autres services extérieurs', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  352,'PCG99-BASE','EXPENSE','XXXXXX',   '63','1506', 'Impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  353,'PCG99-BASE','EXPENSE','XXXXXX',  '631', '352', 'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  354,'PCG99-BASE','EXPENSE','XXXXXX',  '633', '352', 'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  355,'PCG99-BASE','EXPENSE','XXXXXX',  '635', '352', 'Autres impôts, taxes et versements assimilés (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  356,'PCG99-BASE','EXPENSE','XXXXXX',  '637', '352', 'Autres impôts, taxes et versements assimilés (autres organismes)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  357,'PCG99-BASE','EXPENSE','XXXXXX',   '64','1506', 'Charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  358,'PCG99-BASE','EXPENSE','XXXXXX',  '641', '357', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  359,'PCG99-BASE','EXPENSE','XXXXXX',  '644', '357', 'Rémunération du travail de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  360,'PCG99-BASE','EXPENSE','SOCIAL',  '645', '357', 'Charges de sécurité sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  361,'PCG99-BASE','EXPENSE','XXXXXX',  '646', '357', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  362,'PCG99-BASE','EXPENSE','XXXXXX',  '647', '357', 'Autres charges sociales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  363,'PCG99-BASE','EXPENSE','XXXXXX',  '648', '357', 'Autres charges de personnel', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  364,'PCG99-BASE','EXPENSE','XXXXXX',   '65','1506', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  365,'PCG99-BASE','EXPENSE','XXXXXX',  '651', '364', 'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  366,'PCG99-BASE','EXPENSE','XXXXXX',  '653', '364', 'Jetons de présence', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  367,'PCG99-BASE','EXPENSE','XXXXXX',  '654', '364', 'Pertes sur créances irrécouvrables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  368,'PCG99-BASE','EXPENSE','XXXXXX',  '655', '364', 'Quote-part de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  369,'PCG99-BASE','EXPENSE','XXXXXX',  '658', '364', 'Charges diverses de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  370,'PCG99-BASE','EXPENSE','XXXXXX',   '66','1506', 'Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  371,'PCG99-BASE','EXPENSE','XXXXXX',  '661', '370', 'Charges d''intérêts', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  372,'PCG99-BASE','EXPENSE','XXXXXX',  '664', '370', 'Pertes sur créances liées à des participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  373,'PCG99-BASE','EXPENSE','XXXXXX',  '665', '370', 'Escomptes accordés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  374,'PCG99-BASE','EXPENSE','XXXXXX',  '666', '370', 'Pertes de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  375,'PCG99-BASE','EXPENSE','XXXXXX',  '667', '370', 'Charges nettes sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  376,'PCG99-BASE','EXPENSE','XXXXXX',  '668', '370', 'Autres charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  377,'PCG99-BASE','EXPENSE','XXXXXX',   '67','1506', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  378,'PCG99-BASE','EXPENSE','XXXXXX',  '671', '377', 'Charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  379,'PCG99-BASE','EXPENSE','XXXXXX',  '672', '377', '(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les charges sur exercices antérieurs)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  380,'PCG99-BASE','EXPENSE','XXXXXX',  '675', '377', 'Valeurs comptables des éléments d''actif cédés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  381,'PCG99-BASE','EXPENSE','XXXXXX',  '678', '377', 'Autres charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  382,'PCG99-BASE','EXPENSE','XXXXXX',   '68','1506', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  383,'PCG99-BASE','EXPENSE','XXXXXX',  '681', '382', 'Dotations aux amortissements et aux provisions - Charges d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  384,'PCG99-BASE','EXPENSE','XXXXXX',  '686', '382', 'Dotations aux amortissements et aux provisions - Charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  385,'PCG99-BASE','EXPENSE','XXXXXX',  '687', '382', 'Dotations aux amortissements et aux provisions - Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  386,'PCG99-BASE','EXPENSE','XXXXXX',   '69','1506', 'Participation des salariés - impôts sur les bénéfices et assimiles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  387,'PCG99-BASE','EXPENSE','XXXXXX',  '691', '386', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  388,'PCG99-BASE','EXPENSE','XXXXXX',  '695', '386', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  389,'PCG99-BASE','EXPENSE','XXXXXX',  '696', '386', 'Suppléments d''impôt sur les sociétés liés aux distributions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  390,'PCG99-BASE','EXPENSE','XXXXXX',  '697', '386', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  391,'PCG99-BASE','EXPENSE','XXXXXX',  '698', '386', 'Intégration fiscale', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  392,'PCG99-BASE','EXPENSE','XXXXXX',  '699', '386', 'Produits - Reports en arrière des déficits', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  393,'PCG99-BASE','INCOME',  'XXXXXX',   '70','1507', 'Ventes de produits fabriqués, prestations de services, marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  394,'PCG99-BASE','INCOME',  'PRODUCT', '701', '393', 'Ventes de produits finis', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  395,'PCG99-BASE','INCOME',  'PRODUCT',  '702', '393', 'Ventes de produits intermédiaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  396,'PCG99-BASE','INCOME',  'PRODUCT',  '703', '393', 'Ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  397,'PCG99-BASE','INCOME',  'SERVICE',  '704', '393', 'Travaux', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  398,'PCG99-BASE','INCOME',  'SERVICE',  '705', '393', 'Etudes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  399,'PCG99-BASE','INCOME',  'SERVICE', '706', '393', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  400,'PCG99-BASE','INCOME',  'PRODUCT', '707', '393', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  401,'PCG99-BASE','INCOME',  'PRODUCT', '708', '393', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  402,'PCG99-BASE','INCOME',  'XXXXXX',  '709', '393', 'Rabais, remises et ristournes accordés par l''entreprise', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  403,'PCG99-BASE','INCOME',  'XXXXXX',   '71','1507', 'Production stockée (ou déstockage)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  404,'PCG99-BASE','INCOME',  'XXXXXX',  '713', '403', 'Variation des stocks (en-cours de production, produits)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  405,'PCG99-BASE','INCOME',  'XXXXXX',   '72','1507', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  406,'PCG99-BASE','INCOME',  'XXXXXX',  '721', '405', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  407,'PCG99-BASE','INCOME',  'XXXXXX',  '722', '405', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  408,'PCG99-BASE','INCOME',  'XXXXXX',   '74','1507', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  409,'PCG99-BASE','INCOME',  'XXXXXX',   '75','1507', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  410,'PCG99-BASE','INCOME',  'XXXXXX',  '751', '409', 'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  411,'PCG99-BASE','INCOME',  'XXXXXX',  '752', '409', 'Revenus des immeubles non affectés à des activités professionnelles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  412,'PCG99-BASE','INCOME',  'XXXXXX',  '753', '409', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  413,'PCG99-BASE','INCOME',  'XXXXXX',  '754', '409', 'Ristournes perçues des coopératives (provenant des excédents)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  414,'PCG99-BASE','INCOME',  'XXXXXX',  '755', '409', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  415,'PCG99-BASE','INCOME',  'XXXXXX',  '758', '409', 'Produits divers de gestion courante', 1); 
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  416,'PCG99-BASE','INCOME',     'FIN',   '76','1507', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  417,'PCG99-BASE','INCOME',  'XXXXXX',  '761', '416', 'Produits de participations', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  418,'PCG99-BASE','INCOME',  'XXXXXX',  '762', '416', 'Produits des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  419,'PCG99-BASE','INCOME',  'XXXXXX',  '763', '416', 'Revenus des autres créances', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  420,'PCG99-BASE','INCOME',  'XXXXXX',  '764', '416', 'Revenus des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  421,'PCG99-BASE','INCOME',  'XXXXXX',  '765', '416', 'Escomptes obtenus', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  422,'PCG99-BASE','INCOME',  'XXXXXX',  '766', '416', 'Gains de change', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  423,'PCG99-BASE','INCOME',  'XXXXXX',  '767', '416', 'Produits nets sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  424,'PCG99-BASE','INCOME',     'FIN',  '768', '416', 'Autres produits financiers', 1); 
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  425,'PCG99-BASE','INCOME',  'XXXXXX',   '77','1507', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  426,'PCG99-BASE','INCOME',  'XXXXXX',  '771', '425', 'Produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  427,'PCG99-BASE','INCOME',  'XXXXXX',  '772', '425', '(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les produits sur exercices antérieurs)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  428,'PCG99-BASE','INCOME',  'XXXXXX',  '775', '425', 'Produits des cessions d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  429,'PCG99-BASE','INCOME',  'XXXXXX',  '777', '425', 'Quote-part des subventions d''investissement virée au résultat de l''exercice', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  430,'PCG99-BASE','INCOME',  'XXXXXX',  '778', '425', 'Autres produits exceptionnels', 1); 
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  431,'PCG99-BASE','INCOME',  'XXXXXX',   '78','1507', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  432,'PCG99-BASE','INCOME',  'XXXXXX',  '781', '431', 'Reprises sur amortissements et provisions (à inscrire dans les produits d''exploitation)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  433,'PCG99-BASE','INCOME',  'XXXXXX',  '786', '431', 'Reprises sur provisions pour risques (à inscrire dans les produits financiers)', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  434,'PCG99-BASE','INCOME',  'XXXXXX',  '787', '431', 'Reprises sur provisions (à inscrire dans les produits exceptionnels)', 1); 
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  435,'PCG99-BASE','INCOME',  'XXXXXX',   '79','1507', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  436,'PCG99-BASE','INCOME',  'XXXXXX',  '791', '435', 'Transferts de charges d''exploitation ', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  437,'PCG99-BASE','INCOME',  'XXXXXX',  '796', '435', 'Transferts de charges financières', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__,  438,'PCG99-BASE','INCOME',  'XXXXXX',  '797', '435', 'Transferts de charges exceptionnelles', 1);


-- PCG14-DEV


INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5967,'PCG14-DEV','CAPIT',      'XXXXXX','1', 0,'Comptes de capitaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5968,'PCG14-DEV','IMMO',       'XXXXXX','2', 0,'Comptes d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5969,'PCG14-DEV','STOCK',      'XXXXXX','3', 0,'Comptes de stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5970,'PCG14-DEV','THIRDPARTY', 'XXXXXX','4', 0,'Comptes de tiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5971,'PCG14-DEV','FINAN',      'XXXXXX','5', 0,'Comptes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5972,'PCG14-DEV','EXPENSE',    'XXXXXX','6', 0,'Comptes de charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5973,'PCG14-DEV','INCOME',     'XXXXXX','7', 0,'Comptes de produits','1');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5000,'PCG14-DEV','CAPIT','XXXXXX','10',5967,'Capital et réserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5001,'PCG14-DEV','CAPIT','XXXXXX','101',5000,'Capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5002,'PCG14-DEV','CAPIT','XXXXXX','1011',5001,'Capital souscrit - non appelé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5003,'PCG14-DEV','CAPIT','XXXXXX','1012',5001,'Capital souscrit - appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5004,'PCG14-DEV','CAPIT','CAPITAL','1013',5001,'Capital souscrit - appelé, versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5005,'PCG14-DEV','CAPIT','XXXXXX','10131',5004,'Capital non amorti','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5006,'PCG14-DEV','CAPIT','XXXXXX','10132',5004,'Capital amorti','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5007,'PCG14-DEV','CAPIT','XXXXXX','1018',5001,'Capital souscrit soumis à des réglementations particulières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5008,'PCG14-DEV','CAPIT','XXXXXX','102',5000,'Fonds fiduciaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5009,'PCG14-DEV','CAPIT','XXXXXX','104',5000,'Primes liées au capital social','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5010,'PCG14-DEV','CAPIT','XXXXXX','1041',5009,'Primes d''émission','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5011,'PCG14-DEV','CAPIT','XXXXXX','1042',5009,'Primes de fusion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5012,'PCG14-DEV','CAPIT','XXXXXX','1043',5009,'Primes d''apport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5013,'PCG14-DEV','CAPIT','XXXXXX','1044',5009,'Primes de conversion d''obligations en actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5014,'PCG14-DEV','CAPIT','XXXXXX','1045',5009,'Bons de souscription d''actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5015,'PCG14-DEV','CAPIT','XXXXXX','105',5000,'Ecarts de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5016,'PCG14-DEV','CAPIT','XXXXXX','1051',5015,'Réserve spéciale de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5017,'PCG14-DEV','CAPIT','XXXXXX','1052',5015,'Ecart de réévaluation libre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5018,'PCG14-DEV','CAPIT','XXXXXX','1053',5015,'Réserve de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5019,'PCG14-DEV','CAPIT','XXXXXX','1055',5015,'Ecarts de réévaluation (autres opérations légales)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5020,'PCG14-DEV','CAPIT','XXXXXX','1057',5015,'Autres écarts de réévaluation en France','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5021,'PCG14-DEV','CAPIT','XXXXXX','1058',5015,'Autres écarts de réévaluation à l''Etranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5022,'PCG14-DEV','CAPIT','XXXXXX','106',5000,'Réserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5023,'PCG14-DEV','CAPIT','XXXXXX','1061',5022,'Réserve légale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5024,'PCG14-DEV','CAPIT','XXXXXX','10611',5023,'Réserve légale proprement dite','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5025,'PCG14-DEV','CAPIT','XXXXXX','10612',5023,'Plus-values nettes à long terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5026,'PCG14-DEV','CAPIT','XXXXXX','1062',5022,'Réserves indisponibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5027,'PCG14-DEV','CAPIT','XXXXXX','1063',5022,'Réserves statutaires ou contractuelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5028,'PCG14-DEV','CAPIT','XXXXXX','1064',5022,'Réserves réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5029,'PCG14-DEV','CAPIT','XXXXXX','10641',5028,'Plus-values nettes à long terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5030,'PCG14-DEV','CAPIT','XXXXXX','10643',5028,'Réserves consécutives à l''octroi de subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5031,'PCG14-DEV','CAPIT','XXXXXX','10648',5028,'Autres réserves réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5032,'PCG14-DEV','CAPIT','XXXXXX','1068',5022,'Autres réserves','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5033,'PCG14-DEV','CAPIT','XXXXXX','10681',5032,'Réserve de propre assureur','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5034,'PCG14-DEV','CAPIT','XXXXXX','10688',5032,'Réserves diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5035,'PCG14-DEV','CAPIT','XXXXXX','107',5000,'Ecart d''équivalence','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5036,'PCG14-DEV','CAPIT','XXXXXX','108',5000,'Compte de l''exploitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5037,'PCG14-DEV','CAPIT','XXXXXX','109',5000,'Actionnaires : Capital souscrit - non appelé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5038,'PCG14-DEV','CAPIT','XXXXXX','11',5967,'Report à nouveau (solde créditeur ou débiteur)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5039,'PCG14-DEV','CAPIT','XXXXXX','110',5038,'Report à nouveau (solde créditeur)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5040,'PCG14-DEV','CAPIT','XXXXXX','119',5038,'Report à nouveau (solde débiteur)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5041,'PCG14-DEV','CAPIT','XXXXXX','12',5967,'Résultat de l''exercice (bénéfice ou perte)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5042,'PCG14-DEV','CAPIT','XXXXXX','120',5041,'Résultat de l''exercice (bénéfice)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5043,'PCG14-DEV','CAPIT','XXXXXX','129',5041,'Résultat de l''exercice (perte)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5044,'PCG14-DEV','CAPIT','XXXXXX','13',5967,'Subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5045,'PCG14-DEV','CAPIT','XXXXXX','131',5044,'Subventions d''équipement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5046,'PCG14-DEV','CAPIT','XXXXXX','1311',5045,'Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5047,'PCG14-DEV','CAPIT','XXXXXX','1312',5045,'Régions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5048,'PCG14-DEV','CAPIT','XXXXXX','1313',5045,'Départements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5049,'PCG14-DEV','CAPIT','XXXXXX','1314',5045,'Communes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5050,'PCG14-DEV','CAPIT','XXXXXX','1315',5045,'Collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5051,'PCG14-DEV','CAPIT','XXXXXX','1316',5045,'Entreprises publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5052,'PCG14-DEV','CAPIT','XXXXXX','1317',5045,'Entreprises et organismes privés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5053,'PCG14-DEV','CAPIT','XXXXXX','1318',5045,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5054,'PCG14-DEV','CAPIT','XXXXXX','138',5044,'Autres subventions d''investissement (même ventilation que celle du compte 131)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5055,'PCG14-DEV','CAPIT','XXXXXX','139',5044,'Subventions d''investissement inscrites au compte de résultat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5056,'PCG14-DEV','CAPIT','XXXXXX','1391',5055,'Subventions d''équipement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5057,'PCG14-DEV','CAPIT','XXXXXX','13911',5056,'Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5058,'PCG14-DEV','CAPIT','XXXXXX','13912',5056,'Régions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5059,'PCG14-DEV','CAPIT','XXXXXX','13913',5056,'Départements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5060,'PCG14-DEV','CAPIT','XXXXXX','13914',5056,'Communes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5061,'PCG14-DEV','CAPIT','XXXXXX','13915',5056,'Collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5062,'PCG14-DEV','CAPIT','XXXXXX','13916',5056,'Entreprises publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5063,'PCG14-DEV','CAPIT','XXXXXX','13917',5056,'Entreprises et organismes privés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5064,'PCG14-DEV','CAPIT','XXXXXX','13918',5056,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5065,'PCG14-DEV','CAPIT','XXXXXX','1398',5055,'Autres subventions d''investissement (même ventilation que celle du compte 1391)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5066,'PCG14-DEV','CAPIT','XXXXXX','14',5967,'Provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5067,'PCG14-DEV','CAPIT','XXXXXX','142',5066,'Provisions réglementées relatives aux immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5068,'PCG14-DEV','CAPIT','XXXXXX','1423',5067,'Provisions pour reconstitution des gisements miniers et pétroliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5069,'PCG14-DEV','CAPIT','XXXXXX','1424',5067,'Provisions pour investissement (participation des salariés)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5070,'PCG14-DEV','CAPIT','XXXXXX','143',5066,'Provisions réglementées relatives aux stocks','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5071,'PCG14-DEV','CAPIT','XXXXXX','1431',5070,'Hausse des prix','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5072,'PCG14-DEV','CAPIT','XXXXXX','1432',5070,'Fluctuation des cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5073,'PCG14-DEV','CAPIT','XXXXXX','144',5066,'Provisions réglementées relatives aux autres éléments de l''actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5074,'PCG14-DEV','CAPIT','XXXXXX','145',5066,'Amortissements dérogatoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5075,'PCG14-DEV','CAPIT','XXXXXX','146',5066,'Provision spéciale de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5076,'PCG14-DEV','CAPIT','XXXXXX','147',5066,'Plus-values réinvesties','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5077,'PCG14-DEV','CAPIT','XXXXXX','148',5066,'Autres provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5078,'PCG14-DEV','CAPIT','XXXXXX','15',5967,'Provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5079,'PCG14-DEV','CAPIT','XXXXXX','151',5078,'Provisions pour risques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5080,'PCG14-DEV','CAPIT','XXXXXX','1511',5079,'Provisions pour litiges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5081,'PCG14-DEV','CAPIT','XXXXXX','1512',5079,'Provisions pour garanties données aux clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5082,'PCG14-DEV','CAPIT','XXXXXX','1513',5079,'Provisions pour pertes sur marchés à terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5083,'PCG14-DEV','CAPIT','XXXXXX','1514',5079,'Provisions pour amendes et pénalités','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5084,'PCG14-DEV','CAPIT','XXXXXX','1515',5079,'Provisions pour pertes de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5085,'PCG14-DEV','CAPIT','XXXXXX','1516',5079,'Provisions pour pertes sur contrats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5086,'PCG14-DEV','CAPIT','XXXXXX','1518',5079,'Autres provisions pour risques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5087,'PCG14-DEV','CAPIT','XXXXXX','153',5078,'Provisions pour pensions et obligations similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5088,'PCG14-DEV','CAPIT','XXXXXX','154',5078,'Provisions pour restructurations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5089,'PCG14-DEV','CAPIT','XXXXXX','155',5078,'Provisions pour impôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5090,'PCG14-DEV','CAPIT','XXXXXX','156',5078,'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5091,'PCG14-DEV','CAPIT','XXXXXX','157',5078,'Provisions pour charges à répartir sur plusieurs exercices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5092,'PCG14-DEV','CAPIT','XXXXXX','1572',5091,'Provisions pour gros entretien ou grandes révisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5093,'PCG14-DEV','CAPIT','XXXXXX','158',5078,'Autres provisions pour charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5094,'PCG14-DEV','CAPIT','XXXXXX','1581',5093,'Provisions pour remises en état','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5095,'PCG14-DEV','CAPIT','XXXXXX','16',5967,'Emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5096,'PCG14-DEV','CAPIT','XXXXXX','161',5095,'Emprunts obligataires convertibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5097,'PCG14-DEV','CAPIT','XXXXXX','162',5095,'Obligations représentatives de passifs nets remis en fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5098,'PCG14-DEV','CAPIT','XXXXXX','163',5095,'Autres emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5099,'PCG14-DEV','CAPIT','XXXXXX','164',5095,'Emprunts auprès des établissements de crédit','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5100,'PCG14-DEV','CAPIT','XXXXXX','165',5095,'Dépôts et cautionnements reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5101,'PCG14-DEV','CAPIT','XXXXXX','1651',5100,'Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5102,'PCG14-DEV','CAPIT','XXXXXX','1655',5100,'Cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5103,'PCG14-DEV','CAPIT','XXXXXX','166',5095,'Participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5104,'PCG14-DEV','CAPIT','XXXXXX','1661',5103,'Comptes bloqués','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5105,'PCG14-DEV','CAPIT','XXXXXX','1662',5013,'Fonds de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5106,'PCG14-DEV','CAPIT','XXXXXX','167',5095,'Emprunts et dettes assortis de conditions particulières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5107,'PCG14-DEV','CAPIT','XXXXXX','1671',5106,'Emissions de titres participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5108,'PCG14-DEV','CAPIT','XXXXXX','1674',5106,'Avances conditionnées de l''Etat','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5109,'PCG14-DEV','CAPIT','XXXXXX','1675',5106,'Emprunts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5110,'PCG14-DEV','CAPIT','XXXXXX','168',5095,'Autres emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5111,'PCG14-DEV','CAPIT','XXXXXX','1681',5110,'Autres emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5112,'PCG14-DEV','CAPIT','XXXXXX','1685',5110,'Rentes viagères capitalisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5113,'PCG14-DEV','CAPIT','XXXXXX','1687',5110,'Autres dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5114,'PCG14-DEV','CAPIT','XXXXXX','1688',5110,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5115,'PCG14-DEV','CAPIT','XXXXXX','16881',5114,'sur emprunts obligataires convertibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5116,'PCG14-DEV','CAPIT','XXXXXX','16883',5114,'sur autres emprunts obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5117,'PCG14-DEV','CAPIT','XXXXXX','16684',5114,'sur emprunts auprès des établissements de crédit','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5118,'PCG14-DEV','CAPIT','XXXXXX','16885',5114,'sur dépôts et cautionnements reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5119,'PCG14-DEV','CAPIT','XXXXXX','16886',5114,'sur participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5120,'PCG14-DEV','CAPIT','XXXXXX','16887',5114,'sur emprunts et dettes assortis de conditions particulières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5121,'PCG14-DEV','CAPIT','XXXXXX','16888',5114,'sur autres emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5122,'PCG14-DEV','CAPIT','XXXXXX','169',5095,'Primes de remboursement des obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5123,'PCG14-DEV','CAPIT','XXXXXX','17',5967,'Dettes rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5124,'PCG14-DEV','CAPIT','XXXXXX','171',5123,'Dettes rattachées à des participations (groupe)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5125,'PCG14-DEV','CAPIT','XXXXXX','174',5123,'Dettes rattachées à des participations (hors groupe)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5126,'PCG14-DEV','CAPIT','XXXXXX','178',5123,'Dettes rattachées à des sociétés en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5127,'PCG14-DEV','CAPIT','XXXXXX','1781',5126,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5128,'PCG14-DEV','CAPIT','XXXXXX','1788',5126,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5129,'PCG14-DEV','CAPIT','XXXXXX','18',5967,'Comptes de liaison des établissements et sociétés en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5130,'PCG14-DEV','CAPIT','XXXXXX','181',5129,'Comptes de liaison des établissements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5131,'PCG14-DEV','CAPIT','XXXXXX','186',5129,'Biens et prestations de services échangés entre établissements (charges)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5132,'PCG14-DEV','CAPIT','XXXXXX','187',5129,'Biens et prestations de services échangés entre établissements (produits)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5133,'PCG14-DEV','CAPIT','XXXXXX','188',5129,'Comptes de liaison des sociétés en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5134,'PCG14-DEV','IMMO','XXXXXX','20',5968,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5135,'PCG14-DEV','IMMO','XXXXXX','201',5134,'Frais d''établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5136,'PCG14-DEV','IMMO','XXXXXX','2011',5135,'Frais de constitution','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5137,'PCG14-DEV','IMMO','XXXXXX','2012',5135,'Frais de premier établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5138,'PCG14-DEV','IMMO','XXXXXX','20121',5137,'Frais de prospection','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5139,'PCG14-DEV','IMMO','XXXXXX','20122',5137,'Frais de publicité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5140,'PCG14-DEV','IMMO','XXXXXX','2013',5135,'Frais d''augmentation de capital et d''opérations diverses (fusions, scissions, transformations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5141,'PCG14-DEV','IMMO','XXXXXX','203',5134,'Frais de recherche et de développement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5142,'PCG14-DEV','IMMO','XXXXXX','205',5134,'Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5143,'PCG14-DEV','IMMO','XXXXXX','206',5134,'Droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5144,'PCG14-DEV','IMMO','XXXXXX','207',5134,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5145,'PCG14-DEV','IMMO','XXXXXX','208',5134,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5146,'PCG14-DEV','IMMO','XXXXXX','21',5968,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5147,'PCG14-DEV','IMMO','XXXXXX','211',5146,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5148,'PCG14-DEV','IMMO','XXXXXX','2111',5147,'Terrains nus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5149,'PCG14-DEV','IMMO','XXXXXX','2112',5147,'Terrains aménagés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5150,'PCG14-DEV','IMMO','XXXXXX','2113',5147,'Sous - sols et sursols','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5151,'PCG14-DEV','IMMO','XXXXXX','2114',5147,'Terrains de gisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5152,'PCG14-DEV','IMMO','XXXXXX','21141',5151,'Carrières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5153,'PCG14-DEV','IMMO','XXXXXX','2115',5147,'Terrains bâtis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5154,'PCG14-DEV','IMMO','XXXXXX','21151',5153,'Ensembles immobiliers industriels (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5155,'PCG14-DEV','IMMO','XXXXXX','21155',5153,'Ensembles immobiliers administratifs et commerciaux (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5156,'PCG14-DEV','IMMO','XXXXXX','21158',5153,'Autres ensembles immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5157,'PCG14-DEV','IMMO','XXXXXX','211581',5156,'affectés aux opérations professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5158,'PCG14-DEV','IMMO','XXXXXX','211588',5156,'affectés aux opérations non professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5159,'PCG14-DEV','IMMO','XXXXXX','2116',5147,'Compte d''ordre sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5160,'PCG14-DEV','IMMO','XXXXXX','212',5146,'Agencements et aménagements de terrains (même ventilation que celle du compte 211)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5161,'PCG14-DEV','IMMO','XXXXXX','213',5146,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5162,'PCG14-DEV','IMMO','XXXXXX','2131',5161,'Bâtiments','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5163,'PCG14-DEV','IMMO','XXXXXX','21311',5162,'Ensembles immobiliers industriels (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5164,'PCG14-DEV','IMMO','XXXXXX','21315',5162,'Ensembles immobiliers administratifs et commerciaux (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5165,'PCG14-DEV','IMMO','XXXXXX','21318',5162,'Autres ensembles immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5166,'PCG14-DEV','IMMO','XXXXXX','213181',5165,'affectés aux opérations professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5167,'PCG14-DEV','IMMO','XXXXXX','213188',5165,'affectés aux opérations non professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5168,'PCG14-DEV','IMMO','XXXXXX','2135',5161,'Installations générales - agencements - aménagements des constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5169,'PCG14-DEV','IMMO','XXXXXX','21351',5168,'Ensembles immobiliers industriels (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5170,'PCG14-DEV','IMMO','XXXXXX','21355',5168,'Ensembles immobiliers administratifs et commerciaux (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5171,'PCG14-DEV','IMMO','XXXXXX','21358',5168,'Autres ensembles immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5172,'PCG14-DEV','IMMO','XXXXXX','213581',5171,'affectés aux opérations professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5173,'PCG14-DEV','IMMO','XXXXXX','213588',5171,'affectés aux opérations non professionnelles (A, B)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5174,'PCG14-DEV','IMMO','XXXXXX','2138',5161,'Ouvrages d''infrastructure','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5175,'PCG14-DEV','IMMO','XXXXXX','21381',5174,'Voies de terre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5176,'PCG14-DEV','IMMO','XXXXXX','21382',5174,'Voies de fer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5177,'PCG14-DEV','IMMO','XXXXXX','21383',5174,'Voies d''eau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5178,'PCG14-DEV','IMMO','XXXXXX','21384',5174,'Barrages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5179,'PCG14-DEV','IMMO','XXXXXX','21385',5174,'Pistes d''aérodromes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5180,'PCG14-DEV','IMMO','XXXXXX','214',5146,'Constructions sur sol d''autrui (même ventilation que celle du compte 213)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5181,'PCG14-DEV','IMMO','XXXXXX','215',5146,'Installations techniques, matériels et outillage industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5182,'PCG14-DEV','IMMO','XXXXXX','2151',5181,'Installations complexes spécialisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5183,'PCG14-DEV','IMMO','XXXXXX','21511',5182,'sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5184,'PCG14-DEV','IMMO','XXXXXX','21514',5182,'sur sol d''autrui','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5185,'PCG14-DEV','IMMO','XXXXXX','2153',5181,'Installations à caractère spécifique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5186,'PCG14-DEV','IMMO','XXXXXX','21531',5185,'sur sol propre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5187,'PCG14-DEV','IMMO','XXXXXX','21534',5185,'sur sol d''autrui','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5188,'PCG14-DEV','IMMO','XXXXXX','2154',5181,'Matériel industriel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5189,'PCG14-DEV','IMMO','XXXXXX','2155',5181,'Outillage industriel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5190,'PCG14-DEV','IMMO','XXXXXX','2157',5181,'Agencements et aménagements du matériel et outillage industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5191,'PCG14-DEV','IMMO','XXXXXX','218',5146,'Autres immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5192,'PCG14-DEV','IMMO','XXXXXX','2181',5191,'Installations générales, agencements, aménagements divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5193,'PCG14-DEV','IMMO','XXXXXX','2182',5191,'Matériel de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5194,'PCG14-DEV','IMMO','XXXXXX','2183',5191,'Matériel de bureau et matériel informatique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5195,'PCG14-DEV','IMMO','XXXXXX','2184',5191,'Mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5196,'PCG14-DEV','IMMO','XXXXXX','2185',5191,'Cheptel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5197,'PCG14-DEV','IMMO','XXXXXX','2186',5191,'Emballages récupérables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5198,'PCG14-DEV','IMMO','XXXXXX','22',5968,'Immobilisations mises en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5199,'PCG14-DEV','IMMO','XXXXXX','23',5968,'Immobilisations en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5200,'PCG14-DEV','IMMO','XXXXXX','231',5199,'Immobilisations corporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5201,'PCG14-DEV','IMMO','XXXXXX','2312',5200,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5202,'PCG14-DEV','IMMO','XXXXXX','2313',5200,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5203,'PCG14-DEV','IMMO','XXXXXX','2315',5200,'Installations techniques, matériel et outillage industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5204,'PCG14-DEV','IMMO','XXXXXX','2318',5200,'Autres immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5205,'PCG14-DEV','IMMO','XXXXXX','232',5199,'Immobilisations incorporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5206,'PCG14-DEV','IMMO','XXXXXX','237',5199,'Avances et acomptes versés sur immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5207,'PCG14-DEV','IMMO','XXXXXX','238',5199,'Avances et acomptes versés sur commandes d''immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5208,'PCG14-DEV','IMMO','XXXXXX','2382',5207,'Terrains','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5209,'PCG14-DEV','IMMO','XXXXXX','2383',5207,'Constructions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5210,'PCG14-DEV','IMMO','XXXXXX','2385',5207,'Installations techniques, matériel et outillage industriels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5211,'PCG14-DEV','IMMO','XXXXXX','2388',5207,'Autres immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5212,'PCG14-DEV','IMMO','XXXXXX','25',5968,'Parts dans des entreprises liées et créances sur des entreprises liées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5213,'PCG14-DEV','IMMO','XXXXXX','26',5968,'Participations et créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5214,'PCG14-DEV','IMMO','XXXXXX','261',5213,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5215,'PCG14-DEV','IMMO','XXXXXX','2611',5214,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5216,'PCG14-DEV','IMMO','XXXXXX','2618',5214,'Autres titres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5217,'PCG14-DEV','IMMO','XXXXXX','266',5213,'Autres formes de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5218,'PCG14-DEV','IMMO','XXXXXX','2661',5217,'Droits représentatifs d''actifs nets remis en fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5219,'PCG14-DEV','IMMO','XXXXXX','267',5213,'Créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5220,'PCG14-DEV','IMMO','XXXXXX','2671',5219,'Créances rattachées à des participations (groupe)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5221,'PCG14-DEV','IMMO','XXXXXX','2674',5219,'Créances rattachées à des participations (hors groupe)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5222,'PCG14-DEV','IMMO','XXXXXX','2675',5219,'Versements représentatifs d''apports non capitalisés (appel de fonds)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5223,'PCG14-DEV','IMMO','XXXXXX','2676',5219,'Avances consolidables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5224,'PCG14-DEV','IMMO','XXXXXX','2677',5219,'Autres créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5225,'PCG14-DEV','IMMO','XXXXXX','2678',5219,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5226,'PCG14-DEV','IMMO','XXXXXX','268',5213,'Créances rattachées à des sociétés en participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5227,'PCG14-DEV','IMMO','XXXXXX','2681',5226,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5228,'PCG14-DEV','IMMO','XXXXXX','2688',5226,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5229,'PCG14-DEV','IMMO','XXXXXX','269',5213,'Versements restant à effectuer sur titres de participation non libérés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5230,'PCG14-DEV','IMMO','XXXXXX','27',5968,'Autres immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5231,'PCG14-DEV','IMMO','XXXXXX','271',5230,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille (droit de propriété)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5232,'PCG14-DEV','IMMO','XXXXXX','2711',5231,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5233,'PCG14-DEV','IMMO','XXXXXX','2718',5231,'Autres titres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5234,'PCG14-DEV','IMMO','XXXXXX','272',5230,'Titres immobilisés (droit de créance)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5235,'PCG14-DEV','IMMO','XXXXXX','2721',5234,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5236,'PCG14-DEV','IMMO','XXXXXX','2722',5234,'Bons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5237,'PCG14-DEV','IMMO','XXXXXX','273',5230,'Titres immobilisés de l''activité de portefeuille','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5238,'PCG14-DEV','IMMO','XXXXXX','274',5230,'Prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5239,'PCG14-DEV','IMMO','XXXXXX','2741',5238,'Prêts participatifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5240,'PCG14-DEV','IMMO','XXXXXX','2742',5238,'Prêts aux associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5241,'PCG14-DEV','IMMO','XXXXXX','2743',5238,'Prêts au personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5242,'PCG14-DEV','IMMO','XXXXXX','2748',5238,'Autres prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5243,'PCG14-DEV','IMMO','XXXXXX','275',5230,'Dépôts et cautionnements versés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5244,'PCG14-DEV','IMMO','XXXXXX','2751',5243,'Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5245,'PCG14-DEV','IMMO','XXXXXX','2755',5243,'Cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5246,'PCG14-DEV','IMMO','XXXXXX','276',5230,'Autres créances immobilisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5247,'PCG14-DEV','IMMO','XXXXXX','2761',5246,'Créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5248,'PCG14-DEV','IMMO','XXXXXX','2768',5246,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5249,'PCG14-DEV','IMMO','XXXXXX','27682',5248,'sur titres immobilisés (droit de créance)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5250,'PCG14-DEV','IMMO','XXXXXX','27684',5248,'sur prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5251,'PCG14-DEV','IMMO','XXXXXX','27685',5248,'sur dépôts et cautionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5252,'PCG14-DEV','IMMO','XXXXXX','27688',5248,'sur créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5253,'PCG14-DEV','IMMO','XXXXXX','277',5230,'(Actions propres ou parts propres)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5254,'PCG14-DEV','IMMO','XXXXXX','2771',5253,'Actions propres ou parts propres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5255,'PCG14-DEV','IMMO','XXXXXX','2772',5253,'Actions propres ou parts propres en voie d''annulation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5256,'PCG14-DEV','IMMO','XXXXXX','279',5230,'Versements restant à effectuer sur titres immobilisés non libérés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5257,'PCG14-DEV','IMMO','XXXXXX','28',5968,'Amortissements des immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5258,'PCG14-DEV','IMMO','XXXXXX','280',5257,'Amortissements des immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5259,'PCG14-DEV','IMMO','XXXXXX','2801',5258,'Frais d''établissement (même ventilation que celle du compte 201)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5260,'PCG14-DEV','IMMO','XXXXXX','2803',5258,'Frais de recherche et de développement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5261,'PCG14-DEV','IMMO','XXXXXX','2805',5258,'Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5262,'PCG14-DEV','IMMO','XXXXXX','2807',5258,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5263,'PCG14-DEV','IMMO','XXXXXX','2808',5258,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5264,'PCG14-DEV','IMMO','ALLOCATION','281',5257,'Amortissements des immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5265,'PCG14-DEV','IMMO','XXXXXX','2811',5264,'Terrains de gisement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5266,'PCG14-DEV','IMMO','XXXXXX','2812',5264,'Agencements, aménagements de terrains (même ventilation que celle du compte 212)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5267,'PCG14-DEV','IMMO','XXXXXX','2813',5264,'Constructions (même ventilation que celle du compte 213)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5268,'PCG14-DEV','IMMO','XXXXXX','2814',5264,'Constructions sur sol d''autrui (même ventilation que celle du compte 214)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5269,'PCG14-DEV','IMMO','XXXXXX','2815',5264,'Installations, matériel et outillage industriels (même ventilation que celle du compte 215)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5270,'PCG14-DEV','IMMO','XXXXXX','2818',5264,'Autres immobilisations corporelles (même ventilation que celle du compte 218)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5271,'PCG14-DEV','IMMO','XXXXXX','282',5257,'Amortissements des immobilisations mises en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5272,'PCG14-DEV','IMMO','XXXXXX','29',5968,'Dépréciations des immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5273,'PCG14-DEV','IMMO','XXXXXX','290',5272,'Dépréciations des immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5274,'PCG14-DEV','IMMO','XXXXXX','2905',5273,'Marques, procédés, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5275,'PCG14-DEV','IMMO','XXXXXX','2906',5273,'Droit au bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5276,'PCG14-DEV','IMMO','XXXXXX','2907',5273,'Fonds commercial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5277,'PCG14-DEV','IMMO','XXXXXX','2908',5273,'Autres immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5278,'PCG14-DEV','IMMO','XXXXXX','291',5272,'Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5279,'PCG14-DEV','IMMO','XXXXXX','2911',5278,'Terrains (autres que terrains de gisement)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5280,'PCG14-DEV','IMMO','XXXXXX','292',5272,'Dépréciations des immobilisations mises en concession','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5281,'PCG14-DEV','IMMO','XXXXXX','293',5272,'Dépréciations des immobilisations en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5282,'PCG14-DEV','IMMO','XXXXXX','2931',5281,'Immobilisations corporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5283,'PCG14-DEV','IMMO','XXXXXX','2932',5281,'Immobilisations incorporelles en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5284,'PCG14-DEV','IMMO','XXXXXX','296',5272,'Dépréciations des participations et créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5285,'PCG14-DEV','IMMO','XXXXXX','2961',5284,'Titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5286,'PCG14-DEV','IMMO','XXXXXX','2966',5284,'Autres formes de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5287,'PCG14-DEV','IMMO','XXXXXX','2967',5284,'Créances rattachées à des participations (même ventilation que celle du compte 267)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5288,'PCG14-DEV','IMMO','XXXXXX','2968',5284,'Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5289,'PCG14-DEV','IMMO','XXXXXX','297',5272,'Dépréciations des autres immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5290,'PCG14-DEV','IMMO','XXXXXX','2971',5289,'Titres immobilisés autres que les titres immobilisés de l''activité de portefeuille - droit de propriété (même ventilation que celle du compte 271)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5291,'PCG14-DEV','IMMO','XXXXXX','2972',5289,'Droit de créance (même ventilation que celle du compte 272)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5292,'PCG14-DEV','IMMO','XXXXXX','2973',5289,'Titres immobilisés de l''activité de portefeuille','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5293,'PCG14-DEV','IMMO','XXXXXX','2974',5289,'Prêts (même ventilation que celle du compte 274)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5294,'PCG14-DEV','IMMO','XXXXXX','2975',5289,'Dépôts et cautionnements versés (même ventilation que celle du compte 275)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5295,'PCG14-DEV','IMMO','XXXXXX','2976',5289,'Autres créances immobilisées (même ventilation que celle du compte 276)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5296,'PCG14-DEV','STOCK','XXXXXX','31',5969,'Matières premières (et fournitures)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5297,'PCG14-DEV','STOCK','XXXXXX','311',5296,'Matières (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5298,'PCG14-DEV','STOCK','XXXXXX','312',5296,'Matières (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5299,'PCG14-DEV','STOCK','XXXXXX','317',5296,'Fournitures A, B, C,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5300,'PCG14-DEV','STOCK','XXXXXX','32',5969,'Autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5301,'PCG14-DEV','STOCK','XXXXXX','321',5300,'Matières consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5302,'PCG14-DEV','STOCK','XXXXXX','3211',5301,'Matières (ou groupe) C','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5303,'PCG14-DEV','STOCK','XXXXXX','3212',5301,'Matières (ou groupe) d','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5304,'PCG14-DEV','STOCK','XXXXXX','322',5300,'Fournitures consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5305,'PCG14-DEV','STOCK','XXXXXX','3221',5304,'Combustibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5306,'PCG14-DEV','STOCK','XXXXXX','3222',5304,'Produits d''entretien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5307,'PCG14-DEV','STOCK','XXXXXX','3223',5304,'Fournitures d''atelier et d''usine','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5308,'PCG14-DEV','STOCK','XXXXXX','3224',5304,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5309,'PCG14-DEV','STOCK','XXXXXX','3225',5304,'Fournitures de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5310,'PCG14-DEV','STOCK','XXXXXX','326',5300,'Emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5311,'PCG14-DEV','STOCK','XXXXXX','3261',5310,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5312,'PCG14-DEV','STOCK','XXXXXX','3265',5310,'Emballages récupérables non identifiables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5313,'PCG14-DEV','STOCK','XXXXXX','3267',5310,'Emballages à usage mixte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5314,'PCG14-DEV','STOCK','XXXXXX','33',5969,'En-cours de production de biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5315,'PCG14-DEV','STOCK','XXXXXX','331',5314,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5316,'PCG14-DEV','STOCK','XXXXXX','3311',5315,'Produits en cours P 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5317,'PCG14-DEV','STOCK','XXXXXX','3312',5315,'Produits en cours P 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5318,'PCG14-DEV','STOCK','XXXXXX','335',5314,'Travaux en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5319,'PCG14-DEV','STOCK','XXXXXX','3351',5318,'Travaux en cours T 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5320,'PCG14-DEV','STOCK','XXXXXX','3552',5318,'Travaux en cours T 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5321,'PCG14-DEV','STOCK','XXXXXX','34',5969,'En-cours de production de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5322,'PCG14-DEV','STOCK','XXXXXX','341',5321,'Etudes en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5323,'PCG14-DEV','STOCK','XXXXXX','3411',5322,'Etudes en cours E 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5324,'PCG14-DEV','STOCK','XXXXXX','3412',5322,'Etudes en cours E 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5325,'PCG14-DEV','STOCK','XXXXXX','345',5321,'Prestations de services en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5326,'PCG14-DEV','STOCK','XXXXXX','3451',5325,'Prestations de services S 1','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5327,'PCG14-DEV','STOCK','XXXXXX','3452',5325,'Prestations de services S 2','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5328,'PCG14-DEV','STOCK','XXXXXX','35',5969,'Stocks de produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5329,'PCG14-DEV','STOCK','XXXXXX','351',5328,'Produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5330,'PCG14-DEV','STOCK','XXXXXX','3511',5329,'Produits intermédiaires (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5331,'PCG14-DEV','STOCK','XXXXXX','3512',5329,'Produits intermédiaires (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5332,'PCG14-DEV','STOCK','XXXXXX','355',5328,'Produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5333,'PCG14-DEV','STOCK','XXXXXX','3551',5333,'Produits finis (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5334,'PCG14-DEV','STOCK','XXXXXX','3552',5333,'Produits finis (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5335,'PCG14-DEV','STOCK','XXXXXX','358',5328,'Produits résiduels (ou matières de récupération)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5336,'PCG14-DEV','STOCK','XXXXXX','3581',5335,'Déchets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5337,'PCG14-DEV','STOCK','XXXXXX','3585',5335,'Rebuts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5338,'PCG14-DEV','STOCK','XXXXXX','3586',5335,'Matières de récupération','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5339,'PCG14-DEV','STOCK','XXXXXX','36',5969,'(compte à ouvrir, le cas échéant, sous l''intitulé ''Stocks provenant d''immobilisations'')','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5340,'PCG14-DEV','STOCK','XXXXXX','37',5969,'Stocks de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5341,'PCG14-DEV','STOCK','XXXXXX','371',5341,'Marchandises (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5342,'PCG14-DEV','STOCK','XXXXXX','372',5341,'Marchandises (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5343,'PCG14-DEV','STOCK','XXXXXX','38',5969,'(lorsque l''entité tient un inventaire permanent en comptabilité générale, le compte 38 peut être utilisé pour comptabiliser les stocks en voie d''acheminement, mis en dépôt ou donnés en consignation)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5344,'PCG14-DEV','STOCK','XXXXXX','39',5969,'Dépréciations des stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5345,'PCG14-DEV','STOCK','XXXXXX','391',5344,'Dépréciations des matières premières (et fournitures)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5346,'PCG14-DEV','STOCK','XXXXXX','3911',5345,'Matières (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5347,'PCG14-DEV','STOCK','XXXXXX','3912',5345,'Matières (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5348,'PCG14-DEV','STOCK','XXXXXX','3917',5345,'Fournitures A, B, C,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5349,'PCG14-DEV','STOCK','XXXXXX','392',5344,'Dépréciations des autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5350,'PCG14-DEV','STOCK','XXXXXX','3921',5349,'Matières consommables (même ventilation que celle du compte 321)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5351,'PCG14-DEV','STOCK','XXXXXX','3922',5349,'Fournitures consommables (même ventilation que celle du compte 322)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5352,'PCG14-DEV','STOCK','XXXXXX','3926',5349,'Emballages (même ventilation que celle du compte 326)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5353,'PCG14-DEV','STOCK','XXXXXX','393',5344,'Dépréciations des en-cours de production de biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5354,'PCG14-DEV','STOCK','XXXXXX','3931',5353,'Produits en cours (même ventilation que celle du compte 331)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5355,'PCG14-DEV','STOCK','XXXXXX','3935',5353,'Travaux en cours (même ventilation que celle du compte 335)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5356,'PCG14-DEV','STOCK','XXXXXX','394',5344,'Dépréciations des en-cours de production de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5357,'PCG14-DEV','STOCK','XXXXXX','3941',5356,'Etudes en cours (même ventilation que celle du compte 341)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5358,'PCG14-DEV','STOCK','XXXXXX','3945',5356,'Prestations de services en cours (même ventilation que celle du compte 345)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5359,'PCG14-DEV','STOCK','XXXXXX','395',5344,'Dépréciations des stocks de produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5360,'PCG14-DEV','STOCK','XXXXXX','3951',5359,'Produits intermédiaires (même ventilation que celle du compte 351)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5361,'PCG14-DEV','STOCK','XXXXXX','3955',5359,'Produits finis (même ventilation que celle du compte 355)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5362,'PCG14-DEV','STOCK','XXXXXX','397',5344,'Dépréciations des stocks de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5363,'PCG14-DEV','STOCK','XXXXXX','3971',5362,'Marchandise (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5364,'PCG14-DEV','STOCK','XXXXXX','3972',5362,'Marchandise (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5365,'PCG14-DEV','THIRDPARTY','XXXXXX','40',5970,'Fournisseurs et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5366,'PCG14-DEV','THIRDPARTY','XXXXXX','400',5365,'Fournisseurs et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5367,'PCG14-DEV','THIRDPARTY','SUPPLIER','401',5365,'Fournisseurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5368,'PCG14-DEV','THIRDPARTY','XXXXXX','4011',5367,'Fournisseurs - Achats de biens et prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5369,'PCG14-DEV','THIRDPARTY','XXXXXX','4017',5367,'Fournisseurs - Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5370,'PCG14-DEV','THIRDPARTY','XXXXXX','403',5365,'Fournisseurs - Effets à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5371,'PCG14-DEV','THIRDPARTY','XXXXXX','404',5365,'Fournisseurs d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5372,'PCG14-DEV','THIRDPARTY','XXXXXX','4041',5371,'Fournisseurs - Achats d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5373,'PCG14-DEV','THIRDPARTY','XXXXXX','4047',5371,'Fournisseurs d''immobilisations - Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5374,'PCG14-DEV','THIRDPARTY','XXXXXX','405',5365,'Fournisseurs d''immobilisations - Effets à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5375,'PCG14-DEV','THIRDPARTY','XXXXXX','408',5365,'Fournisseurs - Factures non parvenues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5376,'PCG14-DEV','THIRDPARTY','XXXXXX','4081',5375,'Fournisseurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5377,'PCG14-DEV','THIRDPARTY','XXXXXX','4084',5375,'Fournisseurs d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5378,'PCG14-DEV','THIRDPARTY','XXXXXX','4088',5375,'Fournisseurs - Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5379,'PCG14-DEV','THIRDPARTY','XXXXXX','409',5365,'Fournisseurs débiteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5380,'PCG14-DEV','THIRDPARTY','XXXXXX','4091',5379,'Fournisseurs - Avances et acomptes versés sur commandes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5381,'PCG14-DEV','THIRDPARTY','XXXXXX','4096',5379,'Fournisseurs - Créances pour emballages et matériel à rendre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5382,'PCG14-DEV','THIRDPARTY','XXXXXX','4097',5379,'Fournisseurs - Autres avoirs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5383,'PCG14-DEV','THIRDPARTY','XXXXXX','40971',5382,'Fournisseurs d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5384,'PCG14-DEV','THIRDPARTY','XXXXXX','40974',5382,'Fournisseurs d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5385,'PCG14-DEV','THIRDPARTY','XXXXXX','4098',5379,'Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5386,'PCG14-DEV','THIRDPARTY','XXXXXX','41',5970,'Clients et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5387,'PCG14-DEV','THIRDPARTY','XXXXXX','410',5386,'Clients et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5388,'PCG14-DEV','THIRDPARTY','CUSTOMER','411',5386,'Clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5389,'PCG14-DEV','THIRDPARTY','XXXXXX','4111',5388,'Clients - Ventes de biens ou de prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5390,'PCG14-DEV','THIRDPARTY','XXXXXX','4117',5388,'Clients - Retenues de garantie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5391,'PCG14-DEV','THIRDPARTY','XXXXXX','413',5386,'Clients - Effets à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5392,'PCG14-DEV','THIRDPARTY','XXXXXX','416',5386,'Clients douteux ou litigieux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5393,'PCG14-DEV','THIRDPARTY','XXXXXX','418',5386,'Clients - Produits non encore facturés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5394,'PCG14-DEV','THIRDPARTY','XXXXXX','4181',5393,'Clients - Factures à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5395,'PCG14-DEV','THIRDPARTY','XXXXXX','4188',5393,'Clients - Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5396,'PCG14-DEV','THIRDPARTY','XXXXXX','419',5386,'Clients créditeurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5397,'PCG14-DEV','THIRDPARTY','XXXXXX','4191',5396,'Clients - Avances et acomptes reçus sur commandes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5398,'PCG14-DEV','THIRDPARTY','XXXXXX','4196',5396,'Clients - Dettes sur emballages et matériels consignés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5399,'PCG14-DEV','THIRDPARTY','XXXXXX','4197',5396,'Clients - Autres avoirs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5400,'PCG14-DEV','THIRDPARTY','XXXXXX','4198',5396,'Rabais, remises, ristournes à accorder et autres avoirs à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5401,'PCG14-DEV','THIRDPARTY','XXXXXX','42',5970,'Personnel et comptes rattachés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5402,'PCG14-DEV','THIRDPARTY','XXXXXX','421',5401,'Personnel - Rémunérations dues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5403,'PCG14-DEV','THIRDPARTY','XXXXXX','422',5401,'Comités d''entreprises, d''établissement, …','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5404,'PCG14-DEV','THIRDPARTY','XXXXXX','424',5401,'Participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5405,'PCG14-DEV','THIRDPARTY','XXXXXX','4246',5404,'Réserve spéciale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5406,'PCG14-DEV','THIRDPARTY','XXXXXX','4248',5404,'Comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5407,'PCG14-DEV','THIRDPARTY','XXXXXX','425',5401,'Personnel - Avances et acomptes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5408,'PCG14-DEV','THIRDPARTY','XXXXXX','426',5401,'Personnel - Dépôts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5409,'PCG14-DEV','THIRDPARTY','XXXXXX','427',5401,'Personnel - Oppositions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5410,'PCG14-DEV','THIRDPARTY','XXXXXX','428',5401,'Personnel - Charges à payer et produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5411,'PCG14-DEV','THIRDPARTY','XXXXXX','4282',5410,'Dettes provisionnées pour congés à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5412,'PCG14-DEV','THIRDPARTY','XXXXXX','4284',5410,'Dettes provisionnées pour participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5413,'PCG14-DEV','THIRDPARTY','XXXXXX','4286',5410,'Autres charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5414,'PCG14-DEV','THIRDPARTY','XXXXXX','4287',5410,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5415,'PCG14-DEV','THIRDPARTY','XXXXXX','43',5970,'Sécurité sociale et autres organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5416,'PCG14-DEV','THIRDPARTY','XXXXXX','431',5415,'Sécurité sociale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5417,'PCG14-DEV','THIRDPARTY','XXXXXX','437',5415,'Autres organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5418,'PCG14-DEV','THIRDPARTY','XXXXXX','438',5415,'Organismes sociaux - Charges à payer et produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5419,'PCG14-DEV','THIRDPARTY','XXXXXX','4382',5418,'Charges sociales sur congés à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5420,'PCG14-DEV','THIRDPARTY','XXXXXX','4386',5418,'Autres charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5421,'PCG14-DEV','THIRDPARTY','XXXXXX','4387',5418,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5422,'PCG14-DEV','THIRDPARTY','XXXXXX','44',5970,'Etat et autres collectivités publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5423,'PCG14-DEV','THIRDPARTY','XXXXXX','441',5422,'Etat - Subventions à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5424,'PCG14-DEV','THIRDPARTY','XXXXXX','4411',5423,'Subventions d''investissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5425,'PCG14-DEV','THIRDPARTY','XXXXXX','4417',5423,'Subventions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5426,'PCG14-DEV','THIRDPARTY','XXXXXX','4418',5423,'Subventions d''équilibre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5427,'PCG14-DEV','THIRDPARTY','XXXXXX','4419',5423,'Avances sur subventions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5428,'PCG14-DEV','THIRDPARTY','XXXXXX','442',5422,'Etat - Impôts et taxes recouvrables sur des tiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5429,'PCG14-DEV','THIRDPARTY','XXXXXX','4424',5428,'Obligataires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5430,'PCG14-DEV','THIRDPARTY','XXXXXX','4425',5428,'Associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5431,'PCG14-DEV','THIRDPARTY','XXXXXX','443',5422,'Opérations particulières avec l''Etat les collectivités publiques, les organismes internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5432,'PCG14-DEV','THIRDPARTY','XXXXXX','4431',5431,'Créances sur l''Etat résultant de la suppression de la règle du décalage d''un mois en matière de TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5433,'PCG14-DEV','THIRDPARTY','XXXXXX','4438',5431,'Intérêts courus sur créances figurant au 4431','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5434,'PCG14-DEV','THIRDPARTY','XXXXXX','444',5422,'Etat - Impôts sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5435,'PCG14-DEV','THIRDPARTY','XXXXXX','445',5422,'Etat - Taxes sur le chiffre d''affaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5436,'PCG14-DEV','THIRDPARTY','XXXXXX','4452',5435,'TVA due intracommunautaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5437,'PCG14-DEV','THIRDPARTY','XXXXXX','4455',5435,'Taxes sur le chiffre d''affaires à décaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5438,'PCG14-DEV','THIRDPARTY','XXXXXX','44551',5437,'TVA à décaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5439,'PCG14-DEV','THIRDPARTY','XXXXXX','44558',5437,'Taxes assimilées à la TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5440,'PCG14-DEV','THIRDPARTY','XXXXXX','4456',5435,'Taxes sur le chiffre d''affaires déductibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5441,'PCG14-DEV','THIRDPARTY','XXXXXX','44562',5440,'TVA sur immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5442,'PCG14-DEV','THIRDPARTY','XXXXXX','44563',5440,'TVA transférée par d''autres entreprises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5443,'PCG14-DEV','THIRDPARTY','XXXXXX','44566',5440,'TVA sur autres biens et services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5444,'PCG14-DEV','THIRDPARTY','XXXXXX','44567',5440,'Crédit de TVA à reporter','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5445,'PCG14-DEV','THIRDPARTY','XXXXXX','44568',5440,'Taxes assimilées à la TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5446,'PCG14-DEV','THIRDPARTY','XXXXXX','4457',5435,'Taxes sur le chiffre d''affaires collectées par l''entreprise','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5447,'PCG14-DEV','THIRDPARTY','XXXXXX','44571',5446,'TVA collectée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5448,'PCG14-DEV','THIRDPARTY','XXXXXX','44578',5446,'Taxes assimilées à la TVA','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5449,'PCG14-DEV','THIRDPARTY','XXXXXX','4458',5435,'Taxes sur le chiffre d''affaires à régulariser ou en attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5450,'PCG14-DEV','THIRDPARTY','XXXXXX','44581',5449,'Acomptes - Régime simplifié d''imposition','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5451,'PCG14-DEV','THIRDPARTY','XXXXXX','44582',5449,'Acomptes - Régime de forfait','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5452,'PCG14-DEV','THIRDPARTY','XXXXXX','44583',5449,'Remboursement de taxes sur le chiffre d''affaires demandé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5453,'PCG14-DEV','THIRDPARTY','XXXXXX','44584',5449,'TVA récupérée d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5454,'PCG14-DEV','THIRDPARTY','XXXXXX','44586',5449,'Taxes sur le chiffre d''affaires sur factures non parvenues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5455,'PCG14-DEV','THIRDPARTY','XXXXXX','44587',5449,'Taxes sur le chiffre d''affaires sur factures à établir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5456,'PCG14-DEV','THIRDPARTY','XXXXXX','446',5422,'Obligations cautionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5457,'PCG14-DEV','THIRDPARTY','XXXXXX','447',5422,'Autres impôts, taxes et versements assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5458,'PCG14-DEV','THIRDPARTY','XXXXXX','448',5422,'Etat - Charges à payer et produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5459,'PCG14-DEV','THIRDPARTY','XXXXXX','4482',5458,'Charges fiscales sur congés à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5460,'PCG14-DEV','THIRDPARTY','XXXXXX','4486',5458,'Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5461,'PCG14-DEV','THIRDPARTY','XXXXXX','4487',5458,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5462,'PCG14-DEV','THIRDPARTY','XXXXXX','449',5422,'Quotas d''émission à acquérir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5463,'PCG14-DEV','THIRDPARTY','XXXXXX','45',5970,'Groupe et associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5464,'PCG14-DEV','THIRDPARTY','XXXXXX','451',5463,'Groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5465,'PCG14-DEV','THIRDPARTY','XXXXXX','455',5463,'Associés - Comptes courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5466,'PCG14-DEV','THIRDPARTY','XXXXXX','4551',5465,'Principal','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5467,'PCG14-DEV','THIRDPARTY','XXXXXX','4558',5465,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5468,'PCG14-DEV','THIRDPARTY','XXXXXX','456',5463,'Associés - Opérations sur le capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5469,'PCG14-DEV','THIRDPARTY','XXXXXX','4561',5468,'Associés - Comptes d''apport en société','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5470,'PCG14-DEV','THIRDPARTY','XXXXXX','45611',5469,'Apports en nature','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5471,'PCG14-DEV','THIRDPARTY','XXXXXX','45615',5469,'Apports en numéraire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5472,'PCG14-DEV','THIRDPARTY','XXXXXX','4562',5468,'Apporteurs - Capital appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5473,'PCG14-DEV','THIRDPARTY','XXXXXX','45621',5472,'Actionnaires - Capital souscrit et appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5474,'PCG14-DEV','THIRDPARTY','XXXXXX','45625',5472,'Associés - Capital appelé, non versé','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5475,'PCG14-DEV','THIRDPARTY','XXXXXX','4563',5468,'Associés - Versements reçus sur augmentation de capital','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5476,'PCG14-DEV','THIRDPARTY','XXXXXX','4564',5468,'Associés - Versements anticipés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5477,'PCG14-DEV','THIRDPARTY','XXXXXX','4566',5468,'Actionnaires défaillants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5478,'PCG14-DEV','THIRDPARTY','XXXXXX','4567',5468,'Associés - Capital à rembourser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5479,'PCG14-DEV','THIRDPARTY','XXXXXX','457',5463,'Associés - Dividendes à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5480,'PCG14-DEV','THIRDPARTY','XXXXXX','458',5463,'Associés - Opérations faites en commun et en GIE','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5481,'PCG14-DEV','THIRDPARTY','XXXXXX','4581',5480,'Opérations courantes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5482,'PCG14-DEV','THIRDPARTY','XXXXXX','4588',5480,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5483,'PCG14-DEV','THIRDPARTY','XXXXXX','46',5970,'Débiteurs divers et créditeurs divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5484,'PCG14-DEV','THIRDPARTY','XXXXXX','462',5483,'Créances sur cessions d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5485,'PCG14-DEV','THIRDPARTY','XXXXXX','464',5483,'Dettes sur acquisitions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5486,'PCG14-DEV','THIRDPARTY','XXXXXX','465',5483,'Créances sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5487,'PCG14-DEV','THIRDPARTY','XXXXXX','467',5483,'Autres comptes débiteurs ou créditeurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5488,'PCG14-DEV','THIRDPARTY','XXXXXX','468',5483,'Divers - Charges à payer et produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5489,'PCG14-DEV','THIRDPARTY','XXXXXX','4686',5488,'Charges à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5490,'PCG14-DEV','THIRDPARTY','XXXXXX','4687',5488,'Produits à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5491,'PCG14-DEV','THIRDPARTY','XXXXXX','47',5970,'Comptes transitoires ou d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5492,'PCG14-DEV','THIRDPARTY','XXXXXX','471',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5493,'PCG14-DEV','THIRDPARTY','XXXXXX','472',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5494,'PCG14-DEV','THIRDPARTY','XXXXXX','473',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5495,'PCG14-DEV','THIRDPARTY','XXXXXX','474',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5496,'PCG14-DEV','THIRDPARTY','XXXXXX','475',5491,'Comptes d''attente','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5497,'PCG14-DEV','THIRDPARTY','XXXXXX','476',5491,'Différence de conversion - Actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5498,'PCG14-DEV','THIRDPARTY','XXXXXX','4761',5497,'Diminution des créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5499,'PCG14-DEV','THIRDPARTY','XXXXXX','4762',5497,'Augmentation des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5500,'PCG14-DEV','THIRDPARTY','XXXXXX','4768',5497,'Différences compensées par couverture de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5501,'PCG14-DEV','THIRDPARTY','XXXXXX','477',5491,'Différences de conversion - Passif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5502,'PCG14-DEV','THIRDPARTY','XXXXXX','4771',5501,'Augmentation des créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5503,'PCG14-DEV','THIRDPARTY','XXXXXX','4772',5501,'Diminution des dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5504,'PCG14-DEV','THIRDPARTY','XXXXXX','4778',5501,'Différences compensées par couverture de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5505,'PCG14-DEV','THIRDPARTY','XXXXXX','478',5491,'Autres comptes transitoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5506,'PCG14-DEV','THIRDPARTY','XXXXXX','48',5970,'Comptes de régularisation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5507,'PCG14-DEV','THIRDPARTY','XXXXXX','481',5506,'Charges à répartir sur plusieurs exercices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5508,'PCG14-DEV','THIRDPARTY','XXXXXX','4816',5507,'Frais d''émission des emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5509,'PCG14-DEV','THIRDPARTY','XXXXXX','486',5506,'Charges constatées d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5510,'PCG14-DEV','THIRDPARTY','XXXXXX','487',5506,'Produits constatés d''avance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5511,'PCG14-DEV','THIRDPARTY','XXXXXX','488',5506,'Comptes de répartition périodique des charges et des produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5512,'PCG14-DEV','THIRDPARTY','XXXXXX','4886',5511,'Charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5513,'PCG14-DEV','THIRDPARTY','XXXXXX','4887',5511,'Produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5514,'PCG14-DEV','THIRDPARTY','XXXXXX','49',5970,'Dépréciations des comptes de tiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5515,'PCG14-DEV','THIRDPARTY','XXXXXX','491',5514,'Dépréciations des comptes de clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5516,'PCG14-DEV','THIRDPARTY','XXXXXX','495',5514,'Dépréciations des comptes du groupe et des associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5517,'PCG14-DEV','THIRDPARTY','XXXXXX','4951',5516,'Comptes du groupe','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5518,'PCG14-DEV','THIRDPARTY','XXXXXX','4955',5516,'Comptes courants des associés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5519,'PCG14-DEV','THIRDPARTY','XXXXXX','4958',5516,'Opérations faites en commun et en GIE','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5520,'PCG14-DEV','THIRDPARTY','XXXXXX','496',5514,'Dépréciations des comptes de débiteurs divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5521,'PCG14-DEV','THIRDPARTY','XXXXXX','4962',5520,'Créances sur cessions d''immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5522,'PCG14-DEV','THIRDPARTY','XXXXXX','4965',5520,'Créances sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5523,'PCG14-DEV','THIRDPARTY','XXXXXX','4967',5520,'Autres comptes débiteurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5524,'PCG14-DEV','FINAN','XXXXXX','50',5524,'Parts dans des entreprises liées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5526,'PCG14-DEV','FINAN','XXXXXX','502',5524,'Actions propres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5527,'PCG14-DEV','FINAN','XXXXXX','5021',5526,'Actons destinées à être attribuées aux employés et affectées à des plans déterminés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5528,'PCG14-DEV','FINAN','XXXXXX','5022',5526,'Actons disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5529,'PCG14-DEV','FINAN','XXXXXX','503',5524,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5530,'PCG14-DEV','FINAN','XXXXXX','5031',5529,'Titres cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5531,'PCG14-DEV','FINAN','XXXXXX','5035',5529,'Titres non cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5532,'PCG14-DEV','FINAN','XXXXXX','504',5524,'Autres titres conférant un droit de propriété','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5533,'PCG14-DEV','FINAN','XXXXXX','505',5524,'Obligations et bons émis par la société et rachetés par elle','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5534,'PCG14-DEV','FINAN','XXXXXX','506',5524,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5535,'PCG14-DEV','FINAN','XXXXXX','5061',5534,'Titres cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5536,'PCG14-DEV','FINAN','XXXXXX','5065',5534,'Titres non cotés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5537,'PCG14-DEV','FINAN','XXXXXX','507',5524,'Bons du Trésor et bons de caisse à court terme','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5538,'PCG14-DEV','FINAN','XXXXXX','508',5524,'Autres valeurs mobilières de placement et autres créances assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5539,'PCG14-DEV','FINAN','XXXXXX','5081',5538,'Autres valeurs mobilières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5540,'PCG14-DEV','FINAN','XXXXXX','5082',5538,'Bons de souscription','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5541,'PCG14-DEV','FINAN','XXXXXX','5088',5538,'Intérêts courus sur obligations, bons et valeurs assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5542,'PCG14-DEV','FINAN','XXXXXX','509',5524,'Versements restant à effectuer sur valeurs mobilières de placement non libérées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5543,'PCG14-DEV','FINAN','XXXXXX','51',5971,'Banques, établissements financiers et assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5544,'PCG14-DEV','FINAN','XXXXXX','511',5543,'Valeurs à l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5545,'PCG14-DEV','FINAN','XXXXXX','5111',5544,'Coupons échus à l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5546,'PCG14-DEV','FINAN','XXXXXX','5112',5544,'Chèques à encaisser','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5547,'PCG14-DEV','FINAN','XXXXXX','5113',5544,'Effets à l''encaissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5548,'PCG14-DEV','FINAN','XXXXXX','5114',5544,'Effets à l''escompte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5549,'PCG14-DEV','FINAN','XXXXXX','512',5543,'Banques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5550,'PCG14-DEV','FINAN','BANK','5121',5549,'Comptes en monnaie nationale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5551,'PCG14-DEV','FINAN','XXXXXX','5124',5549,'Comptes en devises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5552,'PCG14-DEV','FINAN','XXXXXX','514',5543,'Chèques postaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5553,'PCG14-DEV','FINAN','XXXXXX','515',5543,'Caisses du Trésor et des établissements publics','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5554,'PCG14-DEV','FINAN','XXXXXX','516',5543,'Sociétés de bourse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5555,'PCG14-DEV','FINAN','XXXXXX','517',5543,'Autres organismes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5556,'PCG14-DEV','FINAN','XXXXXX','518',5543,'Intérêts courus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5557,'PCG14-DEV','FINAN','XXXXXX','5181',5556,'Intérêts courus à payer','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5558,'PCG14-DEV','FINAN','XXXXXX','5188',5556,'Intérêts courus à recevoir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5559,'PCG14-DEV','FINAN','XXXXXX','519',5543,'Concours bancaires courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5560,'PCG14-DEV','FINAN','XXXXXX','5191',5559,'Crédit de mobilisation de créances commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5561,'PCG14-DEV','FINAN','XXXXXX','5193',5559,'Mobilisation de créances nées à l''étranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5562,'PCG14-DEV','FINAN','XXXXXX','5198',5559,'Intérêts courus sur concours bancaires courants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5563,'PCG14-DEV','FINAN','XXXXXX','52',5971,'Instruments de trésorerie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5564,'PCG14-DEV','FINAN','XXXXXX','53',5971,'Caisse','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5565,'PCG14-DEV','FINAN','CASH','531',5564,'Caisse siège social','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5566,'PCG14-DEV','FINAN','XXXXXX','5311',5565,'Caisse en monnaie nationale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5567,'PCG14-DEV','FINAN','XXXXXX','5314',5565,'Caisse en devises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5568,'PCG14-DEV','FINAN','XXXXXX','532',5564,'Caisse succursale (ou usine) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5569,'PCG14-DEV','FINAN','XXXXXX','533',5564,'Caisse succursale (ou usine) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5570,'PCG14-DEV','FINAN','XXXXXX','54',5971,'Régies d''avance et accréditifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5571,'PCG14-DEV','FINAN','XXXXXX','58',5971,'Virements internes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5572,'PCG14-DEV','FINAN','XXXXXX','59',5971,'Dépréciations des comptes financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5573,'PCG14-DEV','FINAN','XXXXXX','590',5572,'Dépréciations des valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5574,'PCG14-DEV','FINAN','XXXXXX','5903',5573,'Actions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5575,'PCG14-DEV','FINAN','XXXXXX','5904',5573,'Autres titres conférant un droit de propriété','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5576,'PCG14-DEV','FINAN','XXXXXX','5906',5573,'Obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5577,'PCG14-DEV','FINAN','XXXXXX','5908',5573,'Autres valeurs mobilières de placement et créances assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5578,'PCG14-DEV','EXPENSE','XXXXXX','60',5972,'Achats (sauf 603)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5579,'PCG14-DEV','EXPENSE','XXXXXX','601',5578,'Achats stockés - Matières premières (et fournitures)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5580,'PCG14-DEV','EXPENSE','XXXXXX','6011',5579,'Matières (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5581,'PCG14-DEV','EXPENSE','XXXXXX','6012',5579,'Matières (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5582,'PCG14-DEV','EXPENSE','XXXXXX','6017',5579,'Fournitures A, B, C,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5583,'PCG14-DEV','EXPENSE','XXXXXX','602',5578,'Achats stockés - Autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5584,'PCG14-DEV','EXPENSE','XXXXXX','6201',5583,'Matières consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5585,'PCG14-DEV','EXPENSE','XXXXXX','60211',5584,'Matières (ou groupe) C','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5586,'PCG14-DEV','EXPENSE','XXXXXX','60212',5584,'Matières (ou groupe) D','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5587,'PCG14-DEV','EXPENSE','XXXXXX','6022',5583,'Fournitures consommables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5588,'PCG14-DEV','EXPENSE','XXXXXX','60221',5587,'Combustibles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5589,'PCG14-DEV','EXPENSE','XXXXXX','60222',5587,'Produits d''entretien','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5590,'PCG14-DEV','EXPENSE','XXXXXX','60223',5587,'Fournitures d''atelier et d''usine','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5591,'PCG14-DEV','EXPENSE','XXXXXX','60224',5587,'Fournitures de magasin','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5592,'PCG14-DEV','EXPENSE','XXXXXX','60225',5587,'Fourniture de bureau','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5593,'PCG14-DEV','EXPENSE','XXXXXX','6026',5583,'Emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5594,'PCG14-DEV','EXPENSE','XXXXXX','60261',5593,'Emballages perdus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5595,'PCG14-DEV','EXPENSE','XXXXXX','60265',5593,'Emballages récupérables non identifiables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5596,'PCG14-DEV','EXPENSE','XXXXXX','60267',5593,'Emballages à usage mixte','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5597,'PCG14-DEV','EXPENSE','XXXXXX','604',5578,'Achats d''études et prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5598,'PCG14-DEV','EXPENSE','XXXXXX','605',5578,'Achats de matériel, équipements et travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5599,'PCG14-DEV','EXPENSE','XXXXXX','606',5578,'Achats non stockés de matière et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5600,'PCG14-DEV','EXPENSE','XXXXXX','6061',5599,'Fournitures non stockables (eau, énergie, …)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5601,'PCG14-DEV','EXPENSE','XXXXXX','6063',5599,'Fournitures d''entretien et de petit équipement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5602,'PCG14-DEV','EXPENSE','XXXXXX','6064',5599,'Fournitures administratives','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5603,'PCG14-DEV','EXPENSE','XXXXXX','6068',5599,'Autres matières et fournitures','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5604,'PCG14-DEV','EXPENSE','PRODUCT','607',5578,'Achats de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5605,'PCG14-DEV','EXPENSE','XXXXXX','6071',5605,'Marchandise (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5606,'PCG14-DEV','EXPENSE','XXXXXX','6072',5605,'Marchandise (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5607,'PCG14-DEV','EXPENSE','XXXXXX','608',5578,'(Compte réservé, le cas échéant, à la récapitulation des frais accessoires incorporés aux achats)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5608,'PCG14-DEV','EXPENSE','XXXXXX','609',5578,'Rabais, remises et ristournes obtenus sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5609,'PCG14-DEV','EXPENSE','XXXXXX','6091',5608,'de matières premières (et fournitures)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5610,'PCG14-DEV','EXPENSE','XXXXXX','6092',5608,'d''autres approvisionnements stockés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5611,'PCG14-DEV','EXPENSE','XXXXXX','6094',5608,'d''études et prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5612,'PCG14-DEV','EXPENSE','XXXXXX','6095',5608,'de matériel, équipements et travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5613,'PCG14-DEV','EXPENSE','XXXXXX','6096',5608,'d''approvisionnements non stockés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5614,'PCG14-DEV','EXPENSE','XXXXXX','6097',5608,'de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5615,'PCG14-DEV','EXPENSE','XXXXXX','6098',5608,'Rabais, remises et ristournes non affectés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5616,'PCG14-DEV','EXPENSE','XXXXXX','603',5578,'Variations des stocks (approvisionnements et marchandises)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5617,'PCG14-DEV','EXPENSE','XXXXXX','6031',5616,'Variation des stocks de matières premières (et fournitures)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5618,'PCG14-DEV','EXPENSE','XXXXXX','6032',5616,'Variation des stocks des autres approvisionnements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5619,'PCG14-DEV','EXPENSE','XXXXXX','6037',5616,'Variation des stocks de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5620,'PCG14-DEV','EXPENSE','XXXXXX','61',5972,'Services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5621,'PCG14-DEV','EXPENSE','SERVICE','611',5620,'Sous-traitance générale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5622,'PCG14-DEV','EXPENSE','XXXXXX','612',5620,'Redevances de crédit-bail','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5623,'PCG14-DEV','EXPENSE','XXXXXX','6122',5622,'Crédit-bail mobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5624,'PCG14-DEV','EXPENSE','XXXXXX','6125',5622,'Crédit-bail immobilier','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5625,'PCG14-DEV','EXPENSE','XXXXXX','613',5620,'Locations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5626,'PCG14-DEV','EXPENSE','XXXXXX','6132',5625,'Locations immobilières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5627,'PCG14-DEV','EXPENSE','XXXXXX','6135',5625,'Locations mobilières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5628,'PCG14-DEV','EXPENSE','XXXXXX','6136',5625,'Malis sur emballages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5629,'PCG14-DEV','EXPENSE','XXXXXX','614',5620,'Charges locatives et de copropriété','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5630,'PCG14-DEV','EXPENSE','XXXXXX','615',5620,'Entretien et réparations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5631,'PCG14-DEV','EXPENSE','XXXXXX','6152',5630,'sur biens immobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5632,'PCG14-DEV','EXPENSE','XXXXXX','6155',5630,'sur biens mobiliers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5633,'PCG14-DEV','EXPENSE','XXXXXX','6156',5630,'Maintenance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5634,'PCG14-DEV','EXPENSE','XXXXXX','616',5620,'Primes d''assurances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5635,'PCG14-DEV','EXPENSE','XXXXXX','6161',5634,'Multirisques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5636,'PCG14-DEV','EXPENSE','XXXXXX','6162',5634,'Assurance obligatoire dommage construction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5637,'PCG14-DEV','EXPENSE','XXXXXX','6163',5634,'Assurance - transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5638,'PCG14-DEV','EXPENSE','XXXXXX','61636',5637,'sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5639,'PCG14-DEV','EXPENSE','XXXXXX','61637',5637,'sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5640,'PCG14-DEV','EXPENSE','XXXXXX','61638',5637,'sur autres biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5641,'PCG14-DEV','EXPENSE','XXXXXX','6164',5634,'Risques d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5642,'PCG14-DEV','EXPENSE','XXXXXX','6165',5634,'Insolvabilité clients','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5643,'PCG14-DEV','EXPENSE','XXXXXX','617',5620,'Etudes et recherches','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5644,'PCG14-DEV','EXPENSE','XXXXXX','618',5620,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5645,'PCG14-DEV','EXPENSE','XXXXXX','6181',5644,'Documentation générale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5646,'PCG14-DEV','EXPENSE','XXXXXX','6183',5644,'Documentation technique','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5647,'PCG14-DEV','EXPENSE','XXXXXX','6185',5644,'Frais de colloques, séminaires, conférences','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5648,'PCG14-DEV','EXPENSE','XXXXXX','619',5620,'Rabais, remises et ristournes obtenus sur services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5649,'PCG14-DEV','EXPENSE','XXXXXX','62',5972,'Autres services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5650,'PCG14-DEV','EXPENSE','XXXXXX','621',5649,'Personnel extérieur à l''entreprise','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5651,'PCG14-DEV','EXPENSE','XXXXXX','6211',5650,'Personnel intérimaire','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5652,'PCG14-DEV','EXPENSE','XXXXXX','6214',5650,'Personnel détaché ou prêté à l''entreprise','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5653,'PCG14-DEV','EXPENSE','XXXXXX','622',5649,'Rémunérations d''intermédiaires et honoraires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5654,'PCG14-DEV','EXPENSE','XXXXXX','6221',5653,'Commissions et courtages sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5655,'PCG14-DEV','EXPENSE','XXXXXX','6222',5653,'Commissions et courtages sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5656,'PCG14-DEV','EXPENSE','XXXXXX','6224',5653,'Rémunérations des transitaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5657,'PCG14-DEV','EXPENSE','XXXXXX','6225',5653,'Rémunérations d''affacturage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5658,'PCG14-DEV','EXPENSE','XXXXXX','6226',5653,'Honoraires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5659,'PCG14-DEV','EXPENSE','XXXXXX','6227',5653,'Frais d''actes et de contentieux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5660,'PCG14-DEV','EXPENSE','XXXXXX','6228',5653,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5661,'PCG14-DEV','EXPENSE','XXXXXX','623',5649,'Publicité, publications, relations publiques','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5662,'PCG14-DEV','EXPENSE','XXXXXX','6231',5661,'Annonces et insertions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5663,'PCG14-DEV','EXPENSE','XXXXXX','6232',5661,'Echantillons','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5664,'PCG14-DEV','EXPENSE','XXXXXX','6233',5661,'Foires et expositions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5665,'PCG14-DEV','EXPENSE','XXXXXX','6234',5661,'Cadeaux à la clientèle','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5666,'PCG14-DEV','EXPENSE','XXXXXX','6235',5661,'Primes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5667,'PCG14-DEV','EXPENSE','XXXXXX','6236',5661,'Catalogues et imprimés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5668,'PCG14-DEV','EXPENSE','XXXXXX','6237',5661,'Publications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5669,'PCG14-DEV','EXPENSE','XXXXXX','6238',5661,'Divers (pourboires, dons courants, …)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5670,'PCG14-DEV','EXPENSE','XXXXXX','624',5649,'Transports de biens et transports collectifs du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5671,'PCG14-DEV','EXPENSE','XXXXXX','6241',5670,'Transports sur achats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5672,'PCG14-DEV','EXPENSE','XXXXXX','6242',5670,'Transports sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5673,'PCG14-DEV','EXPENSE','XXXXXX','6243',5670,'Transports entre établissements ou chantiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5674,'PCG14-DEV','EXPENSE','XXXXXX','6244',5670,'Transports administratifs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5675,'PCG14-DEV','EXPENSE','XXXXXX','6247',5670,'Transports collectifs du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5676,'PCG14-DEV','EXPENSE','XXXXXX','6248',5670,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5677,'PCG14-DEV','EXPENSE','XXXXXX','625',5649,'Déplacements, missions et réceptions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5678,'PCG14-DEV','EXPENSE','XXXXXX','6251',5677,'Voyages et déplacements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5679,'PCG14-DEV','EXPENSE','XXXXXX','6255',5677,'Frais de déménagement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5680,'PCG14-DEV','EXPENSE','XXXXXX','6256',5677,'Missions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5681,'PCG14-DEV','EXPENSE','XXXXXX','6257',5677,'Réceptions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5682,'PCG14-DEV','EXPENSE','XXXXXX','626',5649,'Frais postaux et de télécommunications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5683,'PCG14-DEV','EXPENSE','XXXXXX','627',5649,'Services bancaires et assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5684,'PCG14-DEV','EXPENSE','XXXXXX','6271',5683,'Frais sur titres (achat, vente, garde)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5685,'PCG14-DEV','EXPENSE','XXXXXX','6272',5683,'Commissions et frais sur émission d''emprunts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5686,'PCG14-DEV','EXPENSE','XXXXXX','6275',5683,'Frais sur effets','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5687,'PCG14-DEV','EXPENSE','XXXXXX','6276',5683,'Location de coffres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5688,'PCG14-DEV','EXPENSE','XXXXXX','6278',5683,'Autres frais et commissions sur prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5689,'PCG14-DEV','EXPENSE','XXXXXX','628',5649,'Divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5690,'PCG14-DEV','EXPENSE','XXXXXX','6281',5689,'Concours divers (cotisations,)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5691,'PCG14-DEV','EXPENSE','XXXXXX','6284',5689,'Frais de recrutement de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5692,'PCG14-DEV','EXPENSE','XXXXXX','629',5649,'Rabais, remises et ristournes obtenus sur autres services extérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5693,'PCG14-DEV','EXPENSE','XXXXXX','63',5972,'Impôts, taxes et versements assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5694,'PCG14-DEV','EXPENSE','XXXXXX','631',5693,'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5695,'PCG14-DEV','EXPENSE','XXXXXX','6311',5694,'Taxe sur les salaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5696,'PCG14-DEV','EXPENSE','XXXXXX','6312',5694,'Taxe d''apprentissage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5697,'PCG14-DEV','EXPENSE','XXXXXX','6313',5694,'Participation des employeurs à la formation professionnelle continue','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5698,'PCG14-DEV','EXPENSE','XXXXXX','6314',5694,'Cotisation pour défaut d''investissement obligatoire dans la construction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5699,'PCG14-DEV','EXPENSE','XXXXXX','6318',5694,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5700,'PCG14-DEV','EXPENSE','XXXXXX','633',5693,'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5701,'PCG14-DEV','EXPENSE','XXXXXX','6331',5700,'Versement de transport','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5702,'PCG14-DEV','EXPENSE','XXXXXX','6332',5700,'Allocations logement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5703,'PCG14-DEV','EXPENSE','XXXXXX','6333',5700,'Participation des employeurs à la formation professionnelle continue','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5704,'PCG14-DEV','EXPENSE','XXXXXX','6334',5700,'Participation des employeurs à l''effort de construction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5705,'PCG14-DEV','EXPENSE','XXXXXX','6335',5700,'Versements libératoires ouvrant droit à l''exonération de la taxe d''apprentissage','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5706,'PCG14-DEV','EXPENSE','XXXXXX','6338',5700,'Autres','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5707,'PCG14-DEV','EXPENSE','XXXXXX','635',5693,'Autres impôts, taxes et versements assimilés (administrations des impôts)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5708,'PCG14-DEV','EXPENSE','XXXXXX','6351',5707,'Impôts directs (sauf impôts sur les bénéfices)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5709,'PCG14-DEV','EXPENSE','XXXXXX','63511',5708,'Contribution économique territoriale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5710,'PCG14-DEV','EXPENSE','XXXXXX','63512',5708,'Taxes foncières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5711,'PCG14-DEV','EXPENSE','XXXXXX','63513',5708,'Autres impôts locaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5712,'PCG14-DEV','EXPENSE','XXXXXX','63514',5708,'Taxe sur les véhicules des sociétés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5713,'PCG14-DEV','EXPENSE','XXXXXX','6352',5707,'Taxe sur le chiffre d''affaires non récupérables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5714,'PCG14-DEV','EXPENSE','XXXXXX','6353',5707,'Impôts indirects','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5715,'PCG14-DEV','EXPENSE','XXXXXX','6354',5707,'Droits d''enregistrement et de timbre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5716,'PCG14-DEV','EXPENSE','XXXXXX','63541',5715,'Droits de mutation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5717,'PCG14-DEV','EXPENSE','XXXXXX','6358',5707,'Autres droits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5718,'PCG14-DEV','EXPENSE','XXXXXX','637',5693,'Autres impôts, taxes et versements assimilés (autres organismes)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5719,'PCG14-DEV','EXPENSE','XXXXXX','6371',5718,'Contribution sociale de solidarité à la charge des sociétés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5720,'PCG14-DEV','EXPENSE','XXXXXX','6372',5718,'Taxes perçues par les organismes publics internationaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5721,'PCG14-DEV','EXPENSE','XXXXXX','6374',5718,'Impôts et taxes exigibles à l''Etranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5722,'PCG14-DEV','EXPENSE','XXXXXX','6378',5718,'Taxes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5723,'PCG14-DEV','EXPENSE','XXXXXX','64',5972,'Charges de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5724,'PCG14-DEV','EXPENSE','XXXXXX','641',5723,'Rémunérations du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5725,'PCG14-DEV','EXPENSE','XXXXXX','6411',5724,'Salaires, appointements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5726,'PCG14-DEV','EXPENSE','XXXXXX','6412',5724,'Congés payés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5727,'PCG14-DEV','EXPENSE','XXXXXX','6413',5724,'Primes et gratifications','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5728,'PCG14-DEV','EXPENSE','XXXXXX','6414',5724,'Indemnités et avantages divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5729,'PCG14-DEV','EXPENSE','XXXXXX','6415',5724,'Supplément familial','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5730,'PCG14-DEV','EXPENSE','XXXXXX','644',5723,'Rémunération du travail de l''exploitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5731,'PCG14-DEV','EXPENSE','SOCIAL','645',5723,'Charges de sécurité sociale et de prévoyance','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5732,'PCG14-DEV','EXPENSE','XXXXXX','6451',5731,'Cotisations à l''URSSAF','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5733,'PCG14-DEV','EXPENSE','XXXXXX','6452',5731,'Cotisations aux mutuelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5734,'PCG14-DEV','EXPENSE','XXXXXX','6453',5731,'Cotisations aux caisses de retraites','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5735,'PCG14-DEV','EXPENSE','XXXXXX','6454',5731,'Cotisations aux ASSEDIC','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5736,'PCG14-DEV','EXPENSE','XXXXXX','6458',5731,'Cotisations aux autres organismes sociaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5737,'PCG14-DEV','EXPENSE','XXXXXX','646',5723,'Cotisations sociales personnelles de l''exploitant','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5738,'PCG14-DEV','EXPENSE','XXXXXX','647',5723,'Autres charges sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5739,'PCG14-DEV','EXPENSE','XXXXXX','6471',5738,'Prestations directes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5740,'PCG14-DEV','EXPENSE','XXXXXX','6472',5738,'Versements aux comités d''entreprise et d''établissement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5741,'PCG14-DEV','EXPENSE','XXXXXX','6473',5738,'Versements aux comités d''hygiène et de sécurité','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5742,'PCG14-DEV','EXPENSE','XXXXXX','6474',5738,'Versements aux autres œuvres sociales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5743,'PCG14-DEV','EXPENSE','XXXXXX','6475',5738,'Médecine du travail, pharmacie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5744,'PCG14-DEV','EXPENSE','XXXXXX','648',5723,'Autres charges de personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5745,'PCG14-DEV','EXPENSE','XXXXXX','65',5972,'Autres charges de gestion courante','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5746,'PCG14-DEV','EXPENSE','XXXXXX','651',5745,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5747,'PCG14-DEV','EXPENSE','XXXXXX','6511',5746,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5748,'PCG14-DEV','EXPENSE','XXXXXX','6516',5746,'Droits d''auteur et de reproduction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5749,'PCG14-DEV','EXPENSE','XXXXXX','6518',5746,'Autres droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5750,'PCG14-DEV','EXPENSE','XXXXXX','653',5745,'Jetons de présence','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5751,'PCG14-DEV','EXPENSE','XXXXXX','654',5745,'Pertes sur créances irrécouvrables','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5752,'PCG14-DEV','EXPENSE','XXXXXX','6541',5751,'Créances de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5753,'PCG14-DEV','EXPENSE','XXXXXX','6544',5751,'Créances des exercices antérieurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5754,'PCG14-DEV','EXPENSE','XXXXXX','655',5745,'Quote-part de résultat sur opérations faites en commun','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5755,'PCG14-DEV','EXPENSE','XXXXXX','6551',5754,'Quote-part de bénéfice transférée (comptabilité du gérant)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5756,'PCG14-DEV','EXPENSE','XXXXXX','6555',5754,'Quote-part de perte supportée (comptabilité des associés non gérants)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5757,'PCG14-DEV','EXPENSE','XXXXXX','658',5745,'Charges diverses de gestion courante','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5758,'PCG14-DEV','EXPENSE','XXXXXX','66',5972,'Charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5759,'PCG14-DEV','EXPENSE','XXXXXX','661',5758,'Charges d''intérêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5760,'PCG14-DEV','EXPENSE','XXXXXX','6611',5759,'Intérêts des emprunts et dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5761,'PCG14-DEV','EXPENSE','XXXXXX','66116',5760,'des emprunts et dettes assimilées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5762,'PCG14-DEV','EXPENSE','XXXXXX','66117',5760,'des dettes rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5763,'PCG14-DEV','EXPENSE','XXXXXX','6612',5759,'Charges de la fiducie, résultat de la période','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5764,'PCG14-DEV','EXPENSE','XXXXXX','6615',5759,'Intérêts des comptes courants et des dépôts créditeurs','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5765,'PCG14-DEV','EXPENSE','XXXXXX','6616',5759,'Intérêts bancaires et sur opérations de financement (escompte,…)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5766,'PCG14-DEV','EXPENSE','XXXXXX','6617',5759,'Intérêts des obligations cautionnées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5767,'PCG14-DEV','EXPENSE','XXXXXX','6618',5759,'Intérêts des autres dettes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5768,'PCG14-DEV','EXPENSE','XXXXXX','66181',5767,'des dettes commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5769,'PCG14-DEV','EXPENSE','XXXXXX','66188',5767,'des dettes diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5770,'PCG14-DEV','EXPENSE','XXXXXX','664',5758,'Pertes sur créances liées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5771,'PCG14-DEV','EXPENSE','XXXXXX','665',5758,'Escomptes accordés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5772,'PCG14-DEV','EXPENSE','XXXXXX','666',5758,'Pertes de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5773,'PCG14-DEV','EXPENSE','XXXXXX','667',5758,'Charges nettes sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5774,'PCG14-DEV','EXPENSE','XXXXXX','668',5758,'Autres charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5775,'PCG14-DEV','EXPENSE','XXXXXX','67',5972,'Charges exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5776,'PCG14-DEV','EXPENSE','XXXXXX','671',5775,'Charges exceptionnelles sur opérations de gestion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5777,'PCG14-DEV','EXPENSE','XXXXXX','6711',5776,'Pénalités sur marchés (et dédits payés sur achats et ventes)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5778,'PCG14-DEV','EXPENSE','XXXXXX','6712',5776,'Pénalités, amendes fiscales et pénales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5779,'PCG14-DEV','EXPENSE','XXXXXX','6713',5776,'Dons, libéralités','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5780,'PCG14-DEV','EXPENSE','XXXXXX','6714',5776,'Créances devenues irrécouvrables dans l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5781,'PCG14-DEV','EXPENSE','XXXXXX','6715',5776,'Subventions accordées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5782,'PCG14-DEV','EXPENSE','XXXXXX','6717',5776,'Rappel d''impôts (autres qu''impôts sur les bénéfices)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5783,'PCG14-DEV','EXPENSE','XXXXXX','6718',5776,'Autres charges exceptionnelles sur opérations de gestion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5784,'PCG14-DEV','EXPENSE','XXXXXX','672',5775,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les charges sur exercices antérieurs)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5785,'PCG14-DEV','EXPENSE','XXXXXX','674',5775,'Opérations de constitution ou liquidation des fiducies','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5786,'PCG14-DEV','EXPENSE','XXXXXX','6741',5785,'Opérations liées à la constitution de fiducie - Transfert des éléments','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5787,'PCG14-DEV','EXPENSE','XXXXXX','6742',5785,'Opérations liées à la liquidation de la fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5788,'PCG14-DEV','EXPENSE','XXXXXX','675',5775,'Valeurs comptables des éléments d''actif cédés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5789,'PCG14-DEV','EXPENSE','XXXXXX','6751',5788,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5790,'PCG14-DEV','EXPENSE','XXXXXX','6752',5788,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5791,'PCG14-DEV','EXPENSE','XXXXXX','6756',5788,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5792,'PCG14-DEV','EXPENSE','XXXXXX','6758',5788,'Autres éléments d''actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5793,'PCG14-DEV','EXPENSE','XXXXXX','678',5775,'Autres charges exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5794,'PCG14-DEV','EXPENSE','XXXXXX','6781',5793,'Malis provenant de clauses d''indexation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5795,'PCG14-DEV','EXPENSE','XXXXXX','6782',5793,'Lots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5796,'PCG14-DEV','EXPENSE','XXXXXX','6783',5793,'Malis provenant du rachat par l''entreprise d''actions et obligations émises par elle-même','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5797,'PCG14-DEV','EXPENSE','XXXXXX','6788',5793,'Charges exceptionnelles diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5798,'PCG14-DEV','EXPENSE','XXXXXX','68',5972,'Dotations aux amortissements, aux dépréciations et aux provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5799,'PCG14-DEV','EXPENSE','XXXXXX','681',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5800,'PCG14-DEV','EXPENSE','XXXXXX','6811',5799,'Dotations aux amortissements sur immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5801,'PCG14-DEV','EXPENSE','XXXXXX','68111',5800,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5802,'PCG14-DEV','EXPENSE','XXXXXX','68112',5800,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5803,'PCG14-DEV','EXPENSE','XXXXXX','6812',5799,'Dotations aux amortissements des charges d''exploitation à répartir','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5804,'PCG14-DEV','EXPENSE','XXXXXX','6815',5799,'Dotations aux provisions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5805,'PCG14-DEV','EXPENSE','XXXXXX','6816',5799,'Dotations pour dépréciations des immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5806,'PCG14-DEV','EXPENSE','XXXXXX','68161',5805,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5807,'PCG14-DEV','EXPENSE','XXXXXX','68162',5805,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5808,'PCG14-DEV','EXPENSE','XXXXXX','6817',5799,'Dotations pour dépréciations des actifs circulants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5809,'PCG14-DEV','EXPENSE','XXXXXX','68173',5808,'Stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5810,'PCG14-DEV','EXPENSE','XXXXXX','68174',5808,'Créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5811,'PCG14-DEV','EXPENSE','XXXXXX','686',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5812,'PCG14-DEV','EXPENSE','XXXXXX','6861',5811,'Dotations aux amortissements des primes de remboursement des obligations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5813,'PCG14-DEV','EXPENSE','XXXXXX','6865',5811,'Dotations aux provisions financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5814,'PCG14-DEV','EXPENSE','XXXXXX','6866',5811,'Dotations pour dépréciations des éléments financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5815,'PCG14-DEV','EXPENSE','XXXXXX','68662',5814,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5816,'PCG14-DEV','EXPENSE','XXXXXX','68665',5814,'Valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5817,'PCG14-DEV','EXPENSE','XXXXXX','6868',5811,'Autres dotations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5818,'PCG14-DEV','EXPENSE','XXXXXX','687',5798,'Dotations aux amortissements, aux dépréciations et aux provisions - Charges exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5819,'PCG14-DEV','EXPENSE','XXXXXX','6871',5818,'Dotations aux amortissements exceptionnels des immobilisations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5820,'PCG14-DEV','EXPENSE','XXXXXX','6872',5818,'Dotations aux provisions réglementées (immobilisations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5821,'PCG14-DEV','EXPENSE','XXXXXX','68725',5820,'Amortissements dérogatoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5822,'PCG14-DEV','EXPENSE','XXXXXX','6873',5818,'Dotations aux provisions réglementées (stocks)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5823,'PCG14-DEV','EXPENSE','XXXXXX','6874',5818,'Dotations aux autres provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5824,'PCG14-DEV','EXPENSE','XXXXXX','6875',5818,'Dotations aux provisions exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5825,'PCG14-DEV','EXPENSE','XXXXXX','6876',5818,'Dotations pour dépréciations exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5826,'PCG14-DEV','EXPENSE','XXXXXX','69',5972,'Participation des salariés - Impôts sur les bénéfices et assimilés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5827,'PCG14-DEV','EXPENSE','XXXXXX','691',5826,'Participation des salariés aux résultats','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5828,'PCG14-DEV','EXPENSE','XXXXXX','695',5826,'Impôts sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5829,'PCG14-DEV','EXPENSE','XXXXXX','6951',5828,'Impôts dus en France','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5830,'PCG14-DEV','EXPENSE','XXXXXX','6952',5828,'Contribution additionnelle à l''impôt sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5831,'PCG14-DEV','EXPENSE','XXXXXX','6954',5828,'Impôts dus à l''étranger','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5832,'PCG14-DEV','EXPENSE','XXXXXX','696',5826,'Suppléments d''impôt sur les sociétés liés aux distributions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5833,'PCG14-DEV','EXPENSE','XXXXXX','698',5826,'Intégration fiscale','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5834,'PCG14-DEV','EXPENSE','XXXXXX','6981',5833,'Intégration fiscale - Charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5835,'PCG14-DEV','EXPENSE','XXXXXX','6989',5833,'Intégration fiscale - Produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5836,'PCG14-DEV','EXPENSE','XXXXXX','699',5826,'Produits - Reports en arrière des déficits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5837,'PCG14-DEV','INCOME','XXXXXX','70',5973,'Ventes de produits fabriqués, prestations de services, marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5838,'PCG14-DEV','INCOME','PRODUCT','701',5837,'Ventes de produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5839,'PCG14-DEV','INCOME','XXXXXX','7011',5838,'Produits finis (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5840,'PCG14-DEV','INCOME','XXXXXX','7012',5838,'Produits finis (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5841,'PCG14-DEV','INCOME','XXXXXX','702',5837,'Ventes de produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5842,'PCG14-DEV','INCOME','XXXXXX','703',5837,'Ventes de produits résiduels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5843,'PCG14-DEV','INCOME','XXXXXX','704',5837,'Travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5844,'PCG14-DEV','INCOME','XXXXXX','7041',5843,'Travaux de catégorie (ou activité) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5845,'PCG14-DEV','INCOME','XXXXXX','7042',5843,'Travaux de catégorie (ou activité) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5846,'PCG14-DEV','INCOME','XXXXXX','705',5837,'Etudes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5847,'PCG14-DEV','INCOME','SERVICE','706',5837,'Prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5848,'PCG14-DEV','INCOME','PRODUCT','707',5837,'Ventes de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5849,'PCG14-DEV','INCOME','XXXXXX','7071',5848,'Marchandises (ou groupe) A','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5850,'PCG14-DEV','INCOME','XXXXXX','7072',5848,'Marchandises (ou groupe) B','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5851,'PCG14-DEV','INCOME','XXXXXX','708',5837,'Produits des activités annexes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5852,'PCG14-DEV','INCOME','XXXXXX','7081',5851,'Produits des services exploités dans l''intérêt du personnel','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5853,'PCG14-DEV','INCOME','XXXXXX','7082',5851,'Commissions et courtages','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5854,'PCG14-DEV','INCOME','XXXXXX','7083',5851,'Locations diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5855,'PCG14-DEV','INCOME','XXXXXX','7084',5851,'Mise à disposition de personnel facturée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5856,'PCG14-DEV','INCOME','XXXXXX','7085',5851,'Ports et frais accessoires facturés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5857,'PCG14-DEV','INCOME','XXXXXX','7086',5851,'Bonis sur reprises d''emballages consignés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5858,'PCG14-DEV','INCOME','XXXXXX','7087',5851,'Bonifications obtenues des clients et primes sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5859,'PCG14-DEV','INCOME','XXXXXX','7088',5851,'Autres produits d''activités annexes (cessions d''approvisionnements,)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5860,'PCG14-DEV','INCOME','XXXXXX','709',5837,'Rabais, remises et ristournes accordés par l''entreprise','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5861,'PCG14-DEV','INCOME','XXXXXX','7091',5860,'sur ventes de produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5862,'PCG14-DEV','INCOME','XXXXXX','7092',5860,'sur ventes de produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5863,'PCG14-DEV','INCOME','XXXXXX','7094',5860,'sur travaux','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5864,'PCG14-DEV','INCOME','XXXXXX','7095',5860,'sur études','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5865,'PCG14-DEV','INCOME','XXXXXX','7096',5860,'sur prestations de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5866,'PCG14-DEV','INCOME','XXXXXX','7097',5860,'sur ventes de marchandises','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5867,'PCG14-DEV','INCOME','XXXXXX','7098',5860,'sur produits des activités annexes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5868,'PCG14-DEV','INCOME','XXXXXX','71',5973,'Production stockée (ou déstockage)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5869,'PCG14-DEV','INCOME','XXXXXX','713',5868,'Variation des stocks (en-cours de production, produits)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5870,'PCG14-DEV','INCOME','XXXXXX','7133',5869,'Variation des en-cours de production de biens','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5871,'PCG14-DEV','INCOME','XXXXXX','71331',5870,'Produits en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5872,'PCG14-DEV','INCOME','XXXXXX','71335',5870,'Travaux en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5873,'PCG14-DEV','INCOME','XXXXXX','7134',5869,'Variation des en-cours de production de services','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5874,'PCG14-DEV','INCOME','XXXXXX','71341',5873,'Etudes en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5875,'PCG14-DEV','INCOME','XXXXXX','71345',5873,'Prestations de services en cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5876,'PCG14-DEV','INCOME','XXXXXX','7135',5869,'Variation des stocks de produits','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5877,'PCG14-DEV','INCOME','XXXXXX','71351',5876,'Produits intermédiaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5878,'PCG14-DEV','INCOME','XXXXXX','71355',5876,'Produits finis','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5879,'PCG14-DEV','INCOME','XXXXXX','71358',5876,'Produits résiduels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5880,'PCG14-DEV','INCOME','XXXXXX','72',5973,'Production immobilisée','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5881,'PCG14-DEV','INCOME','XXXXXX','721',5880,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5882,'PCG14-DEV','INCOME','XXXXXX','722',5880,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5883,'PCG14-DEV','INCOME','XXXXXX','74',5973,'Subventions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5884,'PCG14-DEV','INCOME','XXXXXX','75',5973,'Autres produits de gestion courante','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5885,'PCG14-DEV','INCOME','XXXXXX','751',5884,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5886,'PCG14-DEV','INCOME','XXXXXX','7511',5885,'Redevances pour concessions, brevets, licences, marques, procédés, logiciels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5887,'PCG14-DEV','INCOME','XXXXXX','7516',5885,'Droits d''auteur et de reproduction','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5888,'PCG14-DEV','INCOME','XXXXXX','7518',5885,'Autres droits et valeurs similaires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5889,'PCG14-DEV','INCOME','XXXXXX','752',5884,'Revenus des immeubles non affectés à des activités professionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5890,'PCG14-DEV','INCOME','XXXXXX','753',5884,'Jetons de présence et rémunérations d''administrateurs, gérants,','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5891,'PCG14-DEV','INCOME','XXXXXX','754',5884,'Ristournes perçues des coopératives (provenant des excédents)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5892,'PCG14-DEV','INCOME','XXXXXX','755',5884,'Quote-parts de résultat sur opérations faites en commun','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5893,'PCG14-DEV','INCOME','XXXXXX','7551',5892,'Quote-part de perte transférée (comptabilité du gérant)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5894,'PCG14-DEV','INCOME','XXXXXX','7555',5892,'Quote-part de bénéfice attribuée (comptabilité des associés non - gérants)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5895,'PCG14-DEV','INCOME','XXXXXX','758',5884,'Produits divers de gestion courante','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5896,'PCG14-DEV','INCOME','XXXXXX','76',5973,'Produits financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5897,'PCG14-DEV','INCOME','XXXXXX','761',5896,'Produits de participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5898,'PCG14-DEV','INCOME','XXXXXX','7611',5897,'Revenus des titres de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5899,'PCG14-DEV','INCOME','XXXXXX','7612',5897,'Produits de la fiducie, résultat de la période','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5900,'PCG14-DEV','INCOME','XXXXXX','7616',5897,'Revenus sur autres formes de participation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5901,'PCG14-DEV','INCOME','XXXXXX','7617',5897,'Revenus des créances rattachées à des participations','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5902,'PCG14-DEV','INCOME','XXXXXX','762',5896,'Produits des autres immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5903,'PCG14-DEV','INCOME','XXXXXX','7621',5902,'Revenus des titres immobilisés','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5904,'PCG14-DEV','INCOME','XXXXXX','7626',5902,'Revenus des prêts','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5905,'PCG14-DEV','INCOME','XXXXXX','7627',5902,'Revenus des créances immobilisées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5906,'PCG14-DEV','INCOME','XXXXXX','763',5896,'Revenus des autres créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5907,'PCG14-DEV','INCOME','XXXXXX','7631',5906,'Revenus des créances commerciales','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5908,'PCG14-DEV','INCOME','XXXXXX','7638',5906,'Revenus des créances diverses','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5909,'PCG14-DEV','INCOME','XXXXXX','764',5896,'Revenus des valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5910,'PCG14-DEV','INCOME','XXXXXX','765',5896,'Escomptes obtenus','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5911,'PCG14-DEV','INCOME','XXXXXX','766',5896,'Gains de change','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5912,'PCG14-DEV','INCOME','XXXXXX','767',5896,'Produits nets sur cessions de valeurs mobilières de placement','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5913,'PCG14-DEV','INCOME','XXXXXX','768',5896,'Autres produits financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5914,'PCG14-DEV','INCOME','XXXXXX','77',5973,'Produits exceptionnels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5915,'PCG14-DEV','INCOME','XXXXXX','771',5914,'Produits exceptionnels sur opérations de gestion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5916,'PCG14-DEV','INCOME','XXXXXX','7711',5915,'Dédits et pénalités perçus sur achats et sur ventes','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5917,'PCG14-DEV','INCOME','XXXXXX','7713',5915,'Libéralités reçues','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5918,'PCG14-DEV','INCOME','XXXXXX','7714',5915,'Rentrées sur créances amorties','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5919,'PCG14-DEV','INCOME','XXXXXX','7715',5915,'Subventions d''équilibre','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5920,'PCG14-DEV','INCOME','XXXXXX','7717',5915,'Dégrèvements d''impôts autres qu''impôts sur les bénéfices','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5921,'PCG14-DEV','INCOME','XXXXXX','7718',5915,'Autres produits exceptionnels sur opérations de gestion','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5922,'PCG14-DEV','INCOME','XXXXXX','772',5914,'(Compte à la disposition des entités pour enregistrer, en cours d''exercice, les produits sur exercices antérieurs)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5923,'PCG14-DEV','INCOME','XXXXXX','774',5914,'Opérations de constitution ou liquidation des fiducies','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5924,'PCG14-DEV','INCOME','XXXXXX','7741',5923,'Opérations liées à la constitution de fiducie - Transfert des éléments','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5925,'PCG14-DEV','INCOME','XXXXXX','7742',5923,'Opérations liées à la liquidation de la fiducie','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5926,'PCG14-DEV','INCOME','XXXXXX','775',5914,'Produits des cessions d''éléments d''actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5927,'PCG14-DEV','INCOME','XXXXXX','7751',5926,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5928,'PCG14-DEV','INCOME','XXXXXX','7752',5926,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5929,'PCG14-DEV','INCOME','XXXXXX','7756',5926,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5930,'PCG14-DEV','INCOME','XXXXXX','7758',5926,'Autres éléments d''actif','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5931,'PCG14-DEV','INCOME','XXXXXX','777',5914,'Quote-part des subventions d''investissement virée au résultat de l''exercice','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5932,'PCG14-DEV','INCOME','XXXXXX','778',5914,'Autres produits exceptionnels','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5933,'PCG14-DEV','INCOME','XXXXXX','7781',5932,'Bonis provenant de clauses d''indexation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5934,'PCG14-DEV','INCOME','XXXXXX','7782',5932,'Lots','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5935,'PCG14-DEV','INCOME','XXXXXX','7783',5932,'Bonis provenant du rachat par l''entreprise d''actions et d''obligations émises par elle - même','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5936,'PCG14-DEV','INCOME','XXXXXX','7788',5932,'Produits exceptionnels divers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5937,'PCG14-DEV','INCOME','XXXXXX','78',5973,'Reprises sur amortissements, dépréciations et provisions','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5938,'PCG14-DEV','INCOME','XXXXXX','781',5937,'Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d''exploitation)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5939,'PCG14-DEV','INCOME','XXXXXX','7811',5938,'Reprises sur amortissements des immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5940,'PCG14-DEV','INCOME','XXXXXX','78111',5939,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5941,'PCG14-DEV','INCOME','XXXXXX','78112',5939,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5942,'PCG14-DEV','INCOME','XXXXXX','7815',5938,'Reprises sur provisions d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5943,'PCG14-DEV','INCOME','XXXXXX','7816',5938,'Reprises sur dépréciations des immobilisations incorporelles et corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5944,'PCG14-DEV','INCOME','XXXXXX','78161',5943,'Immobilisations incorporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5945,'PCG14-DEV','INCOME','XXXXXX','78162',5943,'Immobilisations corporelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5946,'PCG14-DEV','INCOME','XXXXXX','7817',5938,'Reprises sur dépréciations des actifs circulants','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5947,'PCG14-DEV','INCOME','XXXXXX','78173',5946,'Stocks et en-cours','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5948,'PCG14-DEV','INCOME','XXXXXX','78174',5946,'Créances','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5949,'PCG14-DEV','INCOME','XXXXXX','786',5937,'Reprises sur provisions pour risques et dépréciations (à inscrire dans les produits financiers)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5950,'PCG14-DEV','INCOME','XXXXXX','7865',5949,'Reprises sur provisions financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5951,'PCG14-DEV','INCOME','XXXXXX','7866',5949,'Reprises sur dépréciations des éléments financiers','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5952,'PCG14-DEV','INCOME','XXXXXX','78662',5951,'Immobilisations financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5953,'PCG14-DEV','INCOME','XXXXXX','78665',5951,'Valeurs mobilières de placements','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5954,'PCG14-DEV','INCOME','XXXXXX','787',5937,'Reprises sur provisions et dépréciations (à inscrire dans les produits exceptionnels)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5955,'PCG14-DEV','INCOME','XXXXXX','7872',5954,'Reprises sur provisions réglementées (immobilisations)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5956,'PCG14-DEV','INCOME','XXXXXX','78725',5955,'Amortissements dérogatoires','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5957,'PCG14-DEV','INCOME','XXXXXX','78726',5955,'Provision spéciale de réévaluation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5958,'PCG14-DEV','INCOME','XXXXXX','78727',5955,'Plus-values réinvesties','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5959,'PCG14-DEV','INCOME','XXXXXX','7873',5954,'Reprises sur provisions réglementées (stocks)','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5960,'PCG14-DEV','INCOME','XXXXXX','7874',5954,'Reprises sur autres provisions réglementées','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5961,'PCG14-DEV','INCOME','XXXXXX','7875',5954,'Reprises sur provisions exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5962,'PCG14-DEV','INCOME','XXXXXX','7876',5954,'Reprises sur dépréciations exceptionnelles','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5963,'PCG14-DEV','INCOME','XXXXXX','79',5973,'Transferts de charges','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5964,'PCG14-DEV','INCOME','XXXXXX','791',5963,'Transferts de charges d''exploitation','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5965,'PCG14-DEV','INCOME','XXXXXX','796',5963,'Transferts de charges financières','1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (__ENTITY__, 5966,'PCG14-DEV','INCOME','XXXXXX','797',5963,'Transferts de charges exceptionnelles','1');