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Clean chart of account files

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This commit is contained in:
Laurent Destailleur 2018-01-20 17:52:01 +01:00
parent fd6f0a4494
commit a3a24e2182
24 changed files with 19286 additions and 18873 deletions
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30
htdocs/install/mysql/data/llx_accounting_abc.sql
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@ -73,47 +73,47 @@ INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUE
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 12, 'PCG', 'The Moroccan chart of accounts', 1);
-- Description of chart of account BJ SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 49,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 49,'SYSCOHADA-BJ', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account BF SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 60,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 60,'SYSCOHADA-BF', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account CM SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 24,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 24,'SYSCOHADA-CM', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account CF SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 65,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 65,'SYSCOHADA-CF', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account KM SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 71,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 71,'SYSCOHADA-KM', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account CG SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 72,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 72,'SYSCOHADA-CG', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account CI SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 21,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 21,'SYSCOHADA-CI', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account GA SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 16,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 16,'SYSCOHADA-GA', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account GQ SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 87,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 87,'SYSCOHADA-GQ', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account ML SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES (147,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES (147,'SYSCOHADA-ML', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account NE SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES (168,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES (168,'SYSCOHADA-NE', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account CD SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 73,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 73,'SYSCOHADA-CD', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account SN SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 22,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 22,'SYSCOHADA-SN', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account TD SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 66,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 66,'SYSCOHADA-TD', 'Plan comptable Ouest-Africain', 1);
-- Description of chart of account TG SYSCOHADA
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 15,'SYSCOHADA', 'Plan comptable Ouest-Africain', 1);
INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 15,'SYSCOHADA-TG', 'Plan comptable Ouest-Africain', 1);

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htdocs/install/mysql/data/llx_accounting_account_bf.sql
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htdocs/install/mysql/data/llx_accounting_account_bj.sql
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2481
htdocs/install/mysql/data/llx_accounting_account_cd.sql
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htdocs/install/mysql/data/llx_accounting_account_cf.sql
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htdocs/install/mysql/data/llx_accounting_account_cg.sql
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1
htdocs/install/mysql/data/llx_accounting_account_ch.sql
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@ -1,5 +1,6 @@
--
-- Descriptif plan comptable Suisse
-- ID 13000 - 13299
--
INSERT INTO llx_const (name, value, type, note, visible, entity) values ('ACCOUNTING_MANAGE_ZERO','1','chaine','Manage the 0 for the accountancy account',1,0);

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htdocs/install/mysql/data/llx_accounting_account_ci.sql
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htdocs/install/mysql/data/llx_accounting_account_cl.sql
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@ -30,6 +30,7 @@
--
-- Descriptif des plans comptables CL PC-MIPYME
-- ID 4785 - 4999
--
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES(4785, 'PC-MIPYME', 'Activo', 'Circulante', '1.1', '0', 'Activo Circulante', 1);

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htdocs/install/mysql/data/llx_accounting_account_cm.sql
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htdocs/install/mysql/data/llx_accounting_account_es.sql
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@ -29,6 +29,7 @@
--
-- Descriptif des plans comptables ES PCG08-PYME
-- ID 4000 - 4784
--
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (4001,'PCG08-PYME','CAPIT', 'XXXXXX', '1', '0', 'Financiación básica', 1);

906
htdocs/install/mysql/data/llx_accounting_account_fr.sql
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@ -25,465 +25,467 @@
--
-- 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 - 1999
-- ID 5000 - 5999
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 1,'PCG99-ABREGE','CAPIT', 'CAPITAL', '101', '1401', 'Capital', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 2,'PCG99-ABREGE','CAPIT', 'XXXXXX', '105', '1401', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 3,'PCG99-ABREGE','CAPIT', 'XXXXXX', '1061', '1401', 'Réserve légale', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 4,'PCG99-ABREGE','CAPIT', 'XXXXXX', '1063', '1401', 'Réserves statutaires ou contractuelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 5,'PCG99-ABREGE','CAPIT', 'XXXXXX', '1064', '1401', 'Réserves réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 6,'PCG99-ABREGE','CAPIT', 'XXXXXX', '1068', '1401', 'Autres réserves', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 7,'PCG99-ABREGE','CAPIT', 'XXXXXX', '108', '1401', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 8,'PCG99-ABREGE','CAPIT', 'XXXXXX', '12', '1401', 'Résultat de l''exercice', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 9,'PCG99-ABREGE','CAPIT', 'XXXXXX', '145', '1401', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 10,'PCG99-ABREGE','CAPIT', 'XXXXXX', '146', '1401', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 11,'PCG99-ABREGE','CAPIT', 'XXXXXX', '147', '1401', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 12,'PCG99-ABREGE','CAPIT', 'XXXXXX', '148', '1401', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 13,'PCG99-ABREGE','CAPIT', 'XXXXXX', '15', '1401', 'Provisions pour risques et charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 14,'PCG99-ABREGE','CAPIT', 'XXXXXX', '16', '1401', 'Emprunts et dettes assimilees', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 15,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '20', '1402', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 16,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '201', '15', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 17,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '206', '15', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 18,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '207', '15', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 19,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '208', '15', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 20,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '21', '1402', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 21,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '23', '1402', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 22,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '27', '1402', 'Autres immobilisations financieres', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 23,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '280', '1402', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 24,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '281', '1402', 'Amortissements des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 25,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '290', '1402', 'Provisions pour dépréciation des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 26,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '291', '1402', 'Provisions pour dépréciation des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 27,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '297', '1402', 'Provisions pour dépréciation des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 28,'PCG99-ABREGE','STOCK', 'XXXXXX', '31', '1403', 'Matieres premières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 29,'PCG99-ABREGE','STOCK', 'XXXXXX', '32', '1403', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 30,'PCG99-ABREGE','STOCK', 'XXXXXX', '33', '1403', 'En-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 31,'PCG99-ABREGE','STOCK', 'XXXXXX', '34', '1403', 'En-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 32,'PCG99-ABREGE','STOCK', 'XXXXXX', '35', '1403', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 33,'PCG99-ABREGE','STOCK', 'XXXXXX', '37', '1403', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 34,'PCG99-ABREGE','STOCK', 'XXXXXX', '391', '1403', 'Provisions pour dépréciation des matières premières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 35,'PCG99-ABREGE','STOCK', 'XXXXXX', '392', '1403', 'Provisions pour dépréciation des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 36,'PCG99-ABREGE','STOCK', 'XXXXXX', '393', '1403', 'Provisions pour dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 37,'PCG99-ABREGE','STOCK', 'XXXXXX', '394', '1403', 'Provisions pour dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 38,'PCG99-ABREGE','STOCK', 'XXXXXX', '395', '1403', 'Provisions pour dépréciation des stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 39,'PCG99-ABREGE','STOCK', 'XXXXXX', '397', '1403', 'Provisions pour dépréciation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 40,'PCG99-ABREGE','THIRDPARTY', 'SUPPLIER','400', '1404', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 41,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '409', '1404', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 42,'PCG99-ABREGE','THIRDPARTY', 'CUSTOMER','410', '1404', 'Clients et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 43,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '419', '1404', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 44,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '421', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 45,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '428', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 46,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '43', '1404', 'Sécurité sociale et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 47,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '444', '1404', 'Etat - impôts sur bénéfice', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 48,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '445', '1404', 'Etat - Taxes sur chiffre affaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 49,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '447', '1404', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 50,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '45', '1404', 'Groupe et associes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 51,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '455', '50', 'Associés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 52,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '46', '1404', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 53,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '47', '1404', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 54,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '481', '1404', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 55,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '486', '1404', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 56,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '487', '1404', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 57,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '491', '1404', 'Provisions pour dépréciation des comptes de clients', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 58,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '496', '1404', 'Provisions pour dépréciation des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 59,'PCG99-ABREGE','FINAN', 'XXXXXX', '50', '1405', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 60,'PCG99-ABREGE','FINAN', 'BANK', '51', '1405', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 61,'PCG99-ABREGE','FINAN', 'CASH', '53', '1405', 'Caisse', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 62,'PCG99-ABREGE','FINAN', 'XXXXXX', '54', '1405', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 63,'PCG99-ABREGE','FINAN', 'XXXXXX', '58', '1405', 'Virements internes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 64,'PCG99-ABREGE','FINAN', 'XXXXXX', '590', '1405', 'Provisions pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 65,'PCG99-ABREGE','EXPENSE','PRODUCT', '60', '1406', 'Achats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 66,'PCG99-ABREGE','EXPENSE','XXXXXX', '603', '65', 'Variations des stocks', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 67,'PCG99-ABREGE','EXPENSE','SERVICE', '61', '1406', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 68,'PCG99-ABREGE','EXPENSE','XXXXXX', '62', '1406', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 69,'PCG99-ABREGE','EXPENSE','XXXXXX', '63', '1406', 'Impôts, taxes et versements assimiles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 70,'PCG99-ABREGE','EXPENSE','SALARY', '641', '1406', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 71,'PCG99-ABREGE','EXPENSE','SALARY', '644', '1406', 'Rémunération du travail de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 72,'PCG99-ABREGE','EXPENSE','SOCIAL', '645', '1406', 'Charges de sécurité sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 73,'PCG99-ABREGE','EXPENSE','XXXXXX', '646', '1406', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 74,'PCG99-ABREGE','EXPENSE','XXXXXX', '65', '1406', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 75,'PCG99-ABREGE','EXPENSE','XXXXXX', '66', '1406', 'Charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 76,'PCG99-ABREGE','EXPENSE','XXXXXX', '67', '1406', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 77,'PCG99-ABREGE','EXPENSE','XXXXXX', '681', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 78,'PCG99-ABREGE','EXPENSE','XXXXXX', '686', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 79,'PCG99-ABREGE','EXPENSE','XXXXXX', '687', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 80,'PCG99-ABREGE','EXPENSE','XXXXXX', '691', '1406', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 81,'PCG99-ABREGE','EXPENSE','TAX', '695', '1406', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 82,'PCG99-ABREGE','EXPENSE','TAX', '697', '1406', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 83,'PCG99-ABREGE','EXPENSE','XXXXXX', '699', '1406', 'Produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 84,'PCG99-ABREGE','INCOME', 'PRODUCT', '701', '1407', 'Ventes de produits finis', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 85,'PCG99-ABREGE','INCOME', 'SERVICE', '706', '1407', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 86,'PCG99-ABREGE','INCOME', 'PRODUCT', '707', '1407', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 87,'PCG99-ABREGE','INCOME', 'SERVICE', '708', '1407', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 88,'PCG99-ABREGE','INCOME', 'XXXXXX', '709', '1407', 'Rabais, remises et ristournes accordés par l''entreprise', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 89,'PCG99-ABREGE','INCOME', 'XXXXXX', '713', '1407', 'Variation des stocks', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 90,'PCG99-ABREGE','INCOME', 'XXXXXX', '72', '1407', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 91,'PCG99-ABREGE','INCOME', 'XXXXXX', '73', '1407', 'Produits nets partiels sur opérations à long terme', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 92,'PCG99-ABREGE','INCOME', 'XXXXXX', '74', '1407', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 93,'PCG99-ABREGE','INCOME', 'XXXXXX', '75', '1407', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 94,'PCG99-ABREGE','INCOME', 'XXXXXX', '753', '93', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 95,'PCG99-ABREGE','INCOME', 'XXXXXX', '754', '93', 'Ristournes perçues des coopératives', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 96,'PCG99-ABREGE','INCOME', 'XXXXXX', '755', '93', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 97,'PCG99-ABREGE','INCOME', 'FIN', '76', '1407', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 98,'PCG99-ABREGE','INCOME', 'XXXXXX', '77', '1407', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 99,'PCG99-ABREGE','INCOME', 'XXXXXX', '781', '1407', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (100,'PCG99-ABREGE','INCOME', 'XXXXXX', '786', '1407', 'Reprises sur provisions pour risques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (101,'PCG99-ABREGE','INCOME', 'XXXXXX', '787', '1407', 'Reprises sur provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (102,'PCG99-ABREGE','INCOME', 'XXXXXX', '79', '1407', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1403,'PCG99-ABREGE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1403,'PCG99-ABREGE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1404,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1405,'PCG99-ABREGE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1406,'PCG99-ABREGE','EXPENSE', 'XXXXXX', '6', '0', 'Charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1407,'PCG99-ABREGE','INCOME', 'XXXXXX', '7', '0', 'Produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1405,'PCG99-ABREGE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1406,'PCG99-ABREGE','EXPENSE', 'XXXXXX', '6', '0', 'Charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1407,'PCG99-ABREGE','INCOME', 'XXXXXX', '7', '0', 'Produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 1,'PCG99-ABREGE','CAPIT', 'CAPITAL', '101', '1401', 'Capital', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 2,'PCG99-ABREGE','CAPIT', 'XXXXXX', '105', '1401', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 3,'PCG99-ABREGE','CAPIT', 'XXXXXX', ' 1061', '1401', 'Réserve légale', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 4,'PCG99-ABREGE','CAPIT', 'XXXXXX', ' 1063', '1401', 'Réserves statutaires ou contractuelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 5,'PCG99-ABREGE','CAPIT', 'XXXXXX', ' 1064', '1401', 'Réserves réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 6,'PCG99-ABREGE','CAPIT', 'XXXXXX', ' 1068', '1401', 'Autres réserves', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 7,'PCG99-ABREGE','CAPIT', 'XXXXXX', '108', '1401', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 8,'PCG99-ABREGE','CAPIT', 'XXXXXX', '12', '1401', 'Résultat de l''exercice', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 9,'PCG99-ABREGE','CAPIT', 'XXXXXX', '145', '1401', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 10,'PCG99-ABREGE','CAPIT', 'XXXXXX', '146', '1401', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 11,'PCG99-ABREGE','CAPIT', 'XXXXXX', '147', '1401', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 12,'PCG99-ABREGE','CAPIT', 'XXXXXX', '148', '1401', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 13,'PCG99-ABREGE','CAPIT', 'XXXXXX', '15', '1401', 'Provisions pour risques et charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 14,'PCG99-ABREGE','CAPIT', 'XXXXXX', '16', '1401', 'Emprunts et dettes assimilees', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 15,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '20', '1402', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 16,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '201', '15', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 17,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '206', '15', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 18,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '207', '15', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 19,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '208', '15', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 20,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '21', '1402', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 21,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '23', '1402', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 22,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '27', '1402', 'Autres immobilisations financieres', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 23,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '280', '1402', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 24,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '281', '1402', 'Amortissements des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 25,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '290', '1402', 'Provisions pour dépréciation des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 26,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '291', '1402', 'Provisions pour dépréciation des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 27,'PCG99-ABREGE', 'IMMO', 'XXXXXX', '297', '1402', 'Provisions pour dépréciation des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 28,'PCG99-ABREGE','STOCK', 'XXXXXX', '31', '1403', 'Matieres premières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 29,'PCG99-ABREGE','STOCK', 'XXXXXX', '32', '1403', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 30,'PCG99-ABREGE','STOCK', 'XXXXXX', '33', '1403', 'En-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 31,'PCG99-ABREGE','STOCK', 'XXXXXX', '34', '1403', 'En-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 32,'PCG99-ABREGE','STOCK', 'XXXXXX', '35', '1403', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 33,'PCG99-ABREGE','STOCK', 'XXXXXX', '37', '1403', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 34,'PCG99-ABREGE','STOCK', 'XXXXXX', '391', '1403', 'Provisions pour dépréciation des matières premières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 35,'PCG99-ABREGE','STOCK', 'XXXXXX', '392', '1403', 'Provisions pour dépréciation des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 36,'PCG99-ABREGE','STOCK', 'XXXXXX', '393', '1403', 'Provisions pour dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 37,'PCG99-ABREGE','STOCK', 'XXXXXX', '394', '1403', 'Provisions pour dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 38,'PCG99-ABREGE','STOCK', 'XXXXXX', '395', '1403', 'Provisions pour dépréciation des stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 39,'PCG99-ABREGE','STOCK', 'XXXXXX', '397', '1403', 'Provisions pour dépréciation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 40,'PCG99-ABREGE','THIRDPARTY', 'SUPPLIER', '400', '1404', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 41,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '409', '1404', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 42,'PCG99-ABREGE','THIRDPARTY', 'CUSTOMER', '410', '1404', 'Clients et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 43,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '419', '1404', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 44,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '421', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 45,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '428', '1404', 'Personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 46,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '43', '1404', 'Sécurité sociale et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 47,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '444', '1404', 'Etat - impôts sur bénéfice', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 48,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '445', '1404', 'Etat - Taxes sur chiffre affaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 49,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '447', '1404', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 50,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '45', '1404', 'Groupe et associes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 51,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '455', '50', 'Associés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 52,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '46', '1404', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 53,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '47', '1404', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 54,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '481', '1404', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 55,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '486', '1404', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 56,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '487', '1404', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 57,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '491', '1404', 'Provisions pour dépréciation des comptes de clients', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 58,'PCG99-ABREGE','THIRDPARTY', 'XXXXXX', '496', '1404', 'Provisions pour dépréciation des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 59,'PCG99-ABREGE','FINAN', 'XXXXXX', '50', '1405', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 60,'PCG99-ABREGE','FINAN', 'BANK', '51', '1405', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 61,'PCG99-ABREGE','FINAN', 'CASH', '53', '1405', 'Caisse', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 62,'PCG99-ABREGE','FINAN', 'XXXXXX', '54', '1405', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 63,'PCG99-ABREGE','FINAN', 'XXXXXX', '58', '1405', 'Virements internes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 64,'PCG99-ABREGE','FINAN', 'XXXXXX', '590', '1405', 'Provisions pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 65,'PCG99-ABREGE','EXPENSE','PRODUCT', '60', '1406', 'Achats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 66,'PCG99-ABREGE','EXPENSE','XXXXXX', '603', '65', 'Variations des stocks', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 67,'PCG99-ABREGE','EXPENSE','SERVICE', '61', '1406', 'Services extérieurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 68,'PCG99-ABREGE','EXPENSE','XXXXXX', '62', '1406', 'Autres services extérieurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 69,'PCG99-ABREGE','EXPENSE','XXXXXX', '63', '1406', 'Impôts, taxes et versements assimiles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 70,'PCG99-ABREGE','EXPENSE','SALARY', '641', '1406', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 71,'PCG99-ABREGE','EXPENSE','SALARY', '644', '1406', 'Rémunération du travail de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 72,'PCG99-ABREGE','EXPENSE','SOCIAL', '645', '1406', 'Charges de sécurité sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 73,'PCG99-ABREGE','EXPENSE','XXXXXX', '646', '1406', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 74,'PCG99-ABREGE','EXPENSE','XXXXXX', '65', '1406', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 75,'PCG99-ABREGE','EXPENSE','XXXXXX', '66', '1406', 'Charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 76,'PCG99-ABREGE','EXPENSE','XXXXXX', '67', '1406', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 77,'PCG99-ABREGE','EXPENSE','XXXXXX', '681', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 78,'PCG99-ABREGE','EXPENSE','XXXXXX', '686', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 79,'PCG99-ABREGE','EXPENSE','XXXXXX', '687', '1406', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 80,'PCG99-ABREGE','EXPENSE','XXXXXX', '691', '1406', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 81,'PCG99-ABREGE','EXPENSE','TAX', '695', '1406', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 82,'PCG99-ABREGE','EXPENSE','TAX', '697', '1406', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 83,'PCG99-ABREGE','EXPENSE','XXXXXX', '699', '1406', 'Produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 84,'PCG99-ABREGE','INCOME', 'PRODUCT', '701', '1407', 'Ventes de produits finis', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 85,'PCG99-ABREGE','INCOME', 'SERVICE', '706', '1407', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 86,'PCG99-ABREGE','INCOME', 'PRODUCT', '707', '1407', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 87,'PCG99-ABREGE','INCOME', 'SERVICE', '708', '1407', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 88,'PCG99-ABREGE','INCOME', 'XXXXXX', '709', '1407', 'Rabais, remises et ristournes accordés par l''entreprise', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 89,'PCG99-ABREGE','INCOME', 'XXXXXX', '713', '1407', 'Variation des stocks', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 90,'PCG99-ABREGE','INCOME', 'XXXXXX', '72', '1407', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 91,'PCG99-ABREGE','INCOME', 'XXXXXX', '73', '1407', 'Produits nets partiels sur opérations à long terme', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 92,'PCG99-ABREGE','INCOME', 'XXXXXX', '74', '1407', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 93,'PCG99-ABREGE','INCOME', 'XXXXXX', '75', '1407', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 94,'PCG99-ABREGE','INCOME', 'XXXXXX', '753', '93', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 95,'PCG99-ABREGE','INCOME', 'XXXXXX', '754', '93', 'Ristournes perçues des coopératives', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 96,'PCG99-ABREGE','INCOME', 'XXXXXX', '755', '93', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 97,'PCG99-ABREGE','INCOME', 'FIN', '76', '1407', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 98,'PCG99-ABREGE','INCOME', 'XXXXXX', '77', '1407', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 99,'PCG99-ABREGE','INCOME', 'XXXXXX', '781', '1407', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 100,'PCG99-ABREGE','INCOME', 'XXXXXX', '786', '1407', 'Reprises sur provisions pour risques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 101,'PCG99-ABREGE','INCOME', 'XXXXXX', '787', '1407', 'Reprises sur provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 102,'PCG99-ABREGE','INCOME', 'XXXXXX', '79', '1407', 'Transferts de charges', 1);
--
-- Descriptif des plans comptables FR PCG99-BASE
--
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (103,'PCG99-BASE','CAPIT', 'XXXXXX', '10','1501', 'Capital et réserves', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (104,'PCG99-BASE','CAPIT', 'CAPITAL', '101', '103', 'Capital', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (105,'PCG99-BASE','CAPIT', 'XXXXXX', '104', '103', 'Primes liées au capital social', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (106,'PCG99-BASE','CAPIT', 'XXXXXX', '105', '103', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (107,'PCG99-BASE','CAPIT', 'XXXXXX', '106', '103', 'Réserves', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (108,'PCG99-BASE','CAPIT', 'XXXXXX', '107', '103', 'Ecart d''equivalence', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (109,'PCG99-BASE','CAPIT', 'XXXXXX', '108', '103', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (110,'PCG99-BASE','CAPIT', 'XXXXXX', '109', '103', 'Actionnaires : capital souscrit - non appelé', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (111,'PCG99-BASE','CAPIT', 'XXXXXX', '11','1501', 'Report à nouveau (solde créditeur ou débiteur)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (112,'PCG99-BASE','CAPIT', 'XXXXXX', '110', '111', 'Report à nouveau (solde créditeur)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (113,'PCG99-BASE','CAPIT', 'XXXXXX', '119', '111', 'Report à nouveau (solde débiteur)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (114,'PCG99-BASE','CAPIT', 'XXXXXX', '12','1501', 'Résultat de l''exercice (bénéfice ou perte)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (115,'PCG99-BASE','CAPIT', 'XXXXXX', '120', '114', 'Résultat de l''exercice (bénéfice)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (116,'PCG99-BASE','CAPIT', 'XXXXXX', '129', '114', 'Résultat de l''exercice (perte)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (117,'PCG99-BASE','CAPIT', 'XXXXXX', '13','1501', 'Subventions d''investissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (118,'PCG99-BASE','CAPIT', 'XXXXXX', '131', '117', 'Subventions d''équipement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (119,'PCG99-BASE','CAPIT', 'XXXXXX', '138', '117', 'Autres subventions d''investissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (120,'PCG99-BASE','CAPIT', 'XXXXXX', '139', '117', 'Subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (121,'PCG99-BASE','CAPIT', 'XXXXXX', '14','1501', 'Provisions réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (122,'PCG99-BASE','CAPIT', 'XXXXXX', '142', '121', 'Provisions réglementées relatives aux immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (123,'PCG99-BASE','CAPIT', 'XXXXXX', '143', '121', 'Provisions réglementées relatives aux stocks', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (124,'PCG99-BASE','CAPIT', 'XXXXXX', '144', '121', 'Provisions réglementées relatives aux autres éléments de l''actif', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (125,'PCG99-BASE','CAPIT', 'XXXXXX', '145', '121', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (126,'PCG99-BASE','CAPIT', 'XXXXXX', '146', '121', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (127,'PCG99-BASE','CAPIT', 'XXXXXX', '147', '121', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (128,'PCG99-BASE','CAPIT', 'XXXXXX', '148', '121', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (129,'PCG99-BASE','CAPIT', 'XXXXXX', '15','1501', 'Provisions pour risques et charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (130,'PCG99-BASE','CAPIT', 'XXXXXX', '151', '129', 'Provisions pour risques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (131,'PCG99-BASE','CAPIT', 'XXXXXX', '153', '129', 'Provisions pour pensions et obligations similaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (132,'PCG99-BASE','CAPIT', 'XXXXXX', '154', '129', 'Provisions pour restructurations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (133,'PCG99-BASE','CAPIT', 'XXXXXX', '155', '129', 'Provisions pour impôts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (134,'PCG99-BASE','CAPIT', 'XXXXXX', '156', '129', 'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (135,'PCG99-BASE','CAPIT', 'XXXXXX', '157', '129', 'Provisions pour charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (136,'PCG99-BASE','CAPIT', 'XXXXXX', '158', '129', 'Autres provisions pour charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (137,'PCG99-BASE','CAPIT', 'XXXXXX', '16','1501', 'Emprunts et dettes assimilees', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (138,'PCG99-BASE','CAPIT', 'XXXXXX', '161', '137', 'Emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (139,'PCG99-BASE','CAPIT', 'XXXXXX', '163', '137', 'Autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (140,'PCG99-BASE','CAPIT', 'XXXXXX', '164', '137', 'Emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (141,'PCG99-BASE','CAPIT', 'XXXXXX', '165', '137', 'Dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (142,'PCG99-BASE','CAPIT', 'XXXXXX', '166', '137', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (143,'PCG99-BASE','CAPIT', 'XXXXXX', '167', '137', 'Emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (144,'PCG99-BASE','CAPIT', 'XXXXXX', '168', '137', 'Autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (145,'PCG99-BASE','CAPIT', 'XXXXXX', '169', '137', 'Primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (146,'PCG99-BASE','CAPIT', 'XXXXXX', '17','1501', 'Dettes rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (147,'PCG99-BASE','CAPIT', 'XXXXXX', '171', '146', 'Dettes rattachées à des participations (groupe)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (148,'PCG99-BASE','CAPIT', 'XXXXXX', '174', '146', 'Dettes rattachées à des participations (hors groupe)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (149,'PCG99-BASE','CAPIT', 'XXXXXX', '178', '146', 'Dettes rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (150,'PCG99-BASE','CAPIT', 'XXXXXX', '18','1501', 'Comptes de liaison des établissements et sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (151,'PCG99-BASE','CAPIT', 'XXXXXX', '181', '150', 'Comptes de liaison des établissements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (152,'PCG99-BASE','CAPIT', 'XXXXXX', '186', '150', 'Biens et prestations de services échangés entre établissements (charges)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (153,'PCG99-BASE','CAPIT', 'XXXXXX', '187', '150', 'Biens et prestations de services échangés entre établissements (produits)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (154,'PCG99-BASE','CAPIT', 'XXXXXX', '188', '150', 'Comptes de liaison des sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (155,'PCG99-BASE','IMMO', 'XXXXXX', '20','1502', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (156,'PCG99-BASE','IMMO', 'XXXXXX', '201', '155', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (157,'PCG99-BASE','IMMO', 'XXXXXX', '203', '155', 'Frais de recherche et de développement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (159,'PCG99-BASE','IMMO', 'XXXXXX', '206', '155', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (160,'PCG99-BASE','IMMO', 'XXXXXX', '207', '155', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (161,'PCG99-BASE','IMMO', 'XXXXXX', '208', '155', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (162,'PCG99-BASE','IMMO', 'XXXXXX', '21','1502', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (163,'PCG99-BASE','IMMO', 'XXXXXX', '211', '162', 'Terrains', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (164,'PCG99-BASE','IMMO', 'XXXXXX', '212', '162', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (165,'PCG99-BASE','IMMO', 'XXXXXX', '213', '162', 'Constructions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (166,'PCG99-BASE','IMMO', 'XXXXXX', '214', '162', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (167,'PCG99-BASE','IMMO', 'XXXXXX', '215', '162', 'Installations techniques, matériels et outillage industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (168,'PCG99-BASE','IMMO', 'XXXXXX', '218', '162', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (169,'PCG99-BASE','IMMO', 'XXXXXX', '22','1502', 'Immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (170,'PCG99-BASE','IMMO', 'XXXXXX', '23','1502', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (171,'PCG99-BASE','IMMO', 'XXXXXX', '231', '170', 'Immobilisations corporelles en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (172,'PCG99-BASE','IMMO', 'XXXXXX', '232', '170', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (173,'PCG99-BASE','IMMO', 'XXXXXX', '237', '170', 'Avances et acomptes versés sur immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (174,'PCG99-BASE','IMMO', 'XXXXXX', '238', '170', 'Avances et acomptes versés sur commandes d''immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (175,'PCG99-BASE','IMMO', 'XXXXXX', '25','1502', 'Parts dans des entreprises liées et créances sur des entreprises liées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (176,'PCG99-BASE','IMMO', 'XXXXXX', '26','1502', 'Participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (177,'PCG99-BASE','IMMO', 'XXXXXX', '261', '176', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (178,'PCG99-BASE','IMMO', 'XXXXXX', '266', '176', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (179,'PCG99-BASE','IMMO', 'XXXXXX', '267', '176', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (180,'PCG99-BASE','IMMO', 'XXXXXX', '268', '176', 'Créances rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (181,'PCG99-BASE','IMMO', 'XXXXXX', '269', '176', 'Versements restant à effectuer sur titres de participation non libérés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (182,'PCG99-BASE','IMMO', 'XXXXXX', '27','1502', 'Autres immobilisations financieres', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (184,'PCG99-BASE','IMMO', 'XXXXXX', '272', '183', 'Titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (185,'PCG99-BASE','IMMO', 'XXXXXX', '273', '183', 'Titres immobilisés de l''activité de portefeuille', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (186,'PCG99-BASE','IMMO', 'XXXXXX', '274', '183', 'Prêts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (187,'PCG99-BASE','IMMO', 'XXXXXX', '275', '183', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (188,'PCG99-BASE','IMMO', 'XXXXXX', '276', '183', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (189,'PCG99-BASE','IMMO', 'XXXXXX', '277', '183', '(Actions propres ou parts propres)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (190,'PCG99-BASE','IMMO', 'XXXXXX', '279', '183', 'Versements restant à effectuer sur titres immobilisés non libérés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (191,'PCG99-BASE','IMMO', 'XXXXXX', '28','1502', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (192,'PCG99-BASE','IMMO', 'XXXXXX', '280', '191', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (193,'PCG99-BASE','IMMO', 'XXXXXX', '281', '191', 'Amortissements des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (194,'PCG99-BASE','IMMO', 'XXXXXX', '282', '191', 'Amortissements des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (195,'PCG99-BASE','IMMO', 'XXXXXX', '29','1502', 'Dépréciations des immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (196,'PCG99-BASE','IMMO', 'XXXXXX', '290', '195', 'Dépréciations des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (197,'PCG99-BASE','IMMO', 'XXXXXX', '291', '195', 'Dépréciations des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (198,'PCG99-BASE','IMMO', 'XXXXXX', '292', '195', 'Dépréciations des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (199,'PCG99-BASE','IMMO', 'XXXXXX', '293', '195', 'Dépréciations des immobilisations en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (200,'PCG99-BASE','IMMO', 'XXXXXX', '296', '195', 'Provisions pour dépréciation des participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (201,'PCG99-BASE','IMMO', 'XXXXXX', '297', '195', 'Provisions pour dépréciation des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (202,'PCG99-BASE','STOCK', 'XXXXXX', '31','1503', 'Matières premières (et fournitures)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (203,'PCG99-BASE','STOCK', 'XXXXXX', '311', '202', 'Matières (ou groupe) A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (204,'PCG99-BASE','STOCK', 'XXXXXX', '312', '202', 'Matières (ou groupe) B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (205,'PCG99-BASE','STOCK', 'XXXXXX', '317', '202', 'Fournitures A, B, C,', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (206,'PCG99-BASE','STOCK', 'XXXXXX', '32','1503', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (207,'PCG99-BASE','STOCK', 'XXXXXX', '321', '206', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (208,'PCG99-BASE','STOCK', 'XXXXXX', '322', '206', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (209,'PCG99-BASE','STOCK', 'XXXXXX', '326', '206', 'Emballages', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (210,'PCG99-BASE','STOCK', 'XXXXXX', '33','1503', 'En-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (211,'PCG99-BASE','STOCK', 'XXXXXX', '331', '210', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (212,'PCG99-BASE','STOCK', 'XXXXXX', '335', '210', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (213,'PCG99-BASE','STOCK', 'XXXXXX', '34','1503', 'En-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (214,'PCG99-BASE','STOCK', 'XXXXXX', '341', '213', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (215,'PCG99-BASE','STOCK', 'XXXXXX', '345', '213', 'Prestations de services en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (216,'PCG99-BASE','STOCK', 'XXXXXX', '35','1503', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (217,'PCG99-BASE','STOCK', 'XXXXXX', '351', '216', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (218,'PCG99-BASE','STOCK', 'XXXXXX', '355', '216', 'Produits finis', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (219,'PCG99-BASE','STOCK', 'XXXXXX', '358', '216', 'Produits résiduels (ou matières de récupération)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (220,'PCG99-BASE','STOCK', 'XXXXXX', '37','1503', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (221,'PCG99-BASE','STOCK', 'XXXXXX', '371', '220', 'Marchandises (ou groupe) A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (222,'PCG99-BASE','STOCK', 'XXXXXX', '372', '220', 'Marchandises (ou groupe) B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (223,'PCG99-BASE','STOCK', 'XXXXXX', '39','1503', 'Provisions pour dépréciation des stocks et en-cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (224,'PCG99-BASE','STOCK', 'XXXXXX', '391', '223', 'Provisions pour dépréciation des matières premières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (225,'PCG99-BASE','STOCK', 'XXXXXX', '392', '223', 'Provisions pour dépréciation des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (226,'PCG99-BASE','STOCK', 'XXXXXX', '393', '223', 'Provisions pour dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (227,'PCG99-BASE','STOCK', 'XXXXXX', '394', '223', 'Provisions pour dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (228,'PCG99-BASE','STOCK', 'XXXXXX', '395', '223', 'Provisions pour dépréciation des stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (229,'PCG99-BASE','STOCK', 'XXXXXX', '397', '223', 'Provisions pour dépréciation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (230,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '40','1504', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (231,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '400', '230', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (232,'PCG99-BASE','THIRDPARTY', 'SUPPLIER','401', '230', 'Fournisseurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (233,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '403', '230', 'Fournisseurs - Effets à payer', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (234,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '404', '230', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (235,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '405', '230', 'Fournisseurs d''immobilisations - Effets à payer', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (236,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '408', '230', 'Fournisseurs - Factures non parvenues', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (237,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '409', '230', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (238,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '41','1504', 'Clients et comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (239,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '410', '238', 'Clients et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (240,'PCG99-BASE','THIRDPARTY', 'CUSTOMER','411', '238', 'Clients', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (241,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '413', '238', 'Clients - Effets à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (242,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '416', '238', 'Clients douteux ou litigieux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (243,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '418', '238', 'Clients - Produits non encore facturés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (244,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '419', '238', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (245,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '42','1504', 'Personnel et comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (246,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '421', '245', 'Personnel - Rémunérations dues', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (247,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '422', '245', 'Comités d''entreprises, d''établissement, ...', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (248,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '424', '245', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (249,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '425', '245', 'Personnel - Avances et acomptes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (250,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '426', '245', 'Personnel - Dépôts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (251,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '427', '245', 'Personnel - Oppositions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (252,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '428', '245', 'Personnel - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (253,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '43','1504', 'Sécurité sociale et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (254,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '431', '253', 'Sécurité sociale', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (255,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '437', '253', 'Autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (256,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '438', '253', 'Organismes sociaux - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (257,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '44','1504', 'État et autres collectivités publiques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (258,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '441', '257', 'État - Subventions à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (259,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '442', '257', 'Etat - Impôts et taxes recouvrables sur des tiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (260,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '443', '257', 'Opérations particulières avec l''Etat, les collectivités publiques, les organismes internationaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (261,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '444', '257', 'Etat - Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (262,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '445', '257', 'Etat - Taxes sur le chiffre d''affaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (263,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '446', '257', 'Obligations cautionnées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (264,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '447', '257', 'Autres impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (265,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '448', '257', 'Etat - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (266,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '449', '257', 'Quotas d''émission à restituer à l''Etat', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (267,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '45','1504', 'Groupe et associes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (268,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '451', '267', 'Groupe', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (269,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '455', '267', 'Associés - Comptes courants', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (270,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '456', '267', 'Associés - Opérations sur le capital', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (271,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '457', '267', 'Associés - Dividendes à payer', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (272,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '458', '267', 'Associés - Opérations faites en commun et en G.I.E.', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (273,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '46','1504', 'Débiteurs divers et créditeurs divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (274,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '462', '273', 'Créances sur cessions d''immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (275,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '464', '273', 'Dettes sur acquisitions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (276,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '465', '273', 'Créances sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (277,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '467', '273', 'Autres comptes débiteurs ou créditeurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (278,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '468', '273', 'Divers - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (279,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '47','1504', 'Comptes transitoires ou d''attente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (280,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '471', '279', 'Comptes d''attente', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (281,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '476', '279', 'Différence de conversion - Actif', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (282,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '477', '279', 'Différences de conversion - Passif', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (283,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '478', '279', 'Autres comptes transitoires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (284,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '48','1504', 'Comptes de régularisation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (285,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '481', '284', 'Charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (286,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '486', '284', 'Charges constatées d''avance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (287,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '487', '284', 'Produits constatés d''avance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (288,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '488', '284', 'Comptes de répartition périodique des charges et des produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (289,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '489', '284', 'Quotas d''émission alloués par l''Etat', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (290,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '49','1504', 'Provisions pour dépréciation des comptes de tiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (291,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '491', '290', 'Provisions pour dépréciation des comptes de clients', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (292,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '495', '290', 'Provisions pour dépréciation des comptes du groupe et des associés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (293,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '496', '290', 'Provisions pour dépréciation des comptes de débiteurs divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (294,'PCG99-BASE','FINAN', 'XXXXXX', '50','1505', 'Valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (295,'PCG99-BASE','FINAN', 'XXXXXX', '501', '294', 'Parts dans des entreprises liées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (296,'PCG99-BASE','FINAN', 'XXXXXX', '502', '294', 'Actions propres', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (297,'PCG99-BASE','FINAN', 'XXXXXX', '503', '294', 'Actions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (298,'PCG99-BASE','FINAN', 'XXXXXX', '504', '294', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (299,'PCG99-BASE','FINAN', 'XXXXXX', '505', '294', 'Obligations et bons émis par la société et rachetés par elle', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (300,'PCG99-BASE','FINAN', 'XXXXXX', '506', '294', 'Obligations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (301,'PCG99-BASE','FINAN', 'XXXXXX', '507', '294', 'Bons du Trésor et bons de caisse à court terme', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (302,'PCG99-BASE','FINAN', 'XXXXXX', '508', '294', 'Autres valeurs mobilières de placement et autres créances assimilées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (303,'PCG99-BASE','FINAN', 'XXXXXX', '509', '294', 'Versements restant à effectuer sur valeurs mobilières de placement non libérées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (304,'PCG99-BASE','FINAN', 'XXXXXX', '51','1505', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (305,'PCG99-BASE','FINAN', 'XXXXXX', '511', '304', 'Valeurs à l''encaissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (306,'PCG99-BASE','FINAN', 'BANK', '512', '304', 'Banques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (307,'PCG99-BASE','FINAN', 'XXXXXX', '514', '304', 'Chèques postaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (308,'PCG99-BASE','FINAN', 'XXXXXX', '515', '304', 'Caisses du Trésor et des établissements publics', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (309,'PCG99-BASE','FINAN', 'XXXXXX', '516', '304', 'Sociétés de bourse', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (310,'PCG99-BASE','FINAN', 'XXXXXX', '517', '304', 'Autres organismes financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (311,'PCG99-BASE','FINAN', 'XXXXXX', '518', '304', 'Intérêts courus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (312,'PCG99-BASE','FINAN', 'XXXXXX', '519', '304', 'Concours bancaires courants', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (313,'PCG99-BASE','FINAN', 'XXXXXX', '52','1505', 'Instruments de trésorerie', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (314,'PCG99-BASE','FINAN', 'CASH', '53','1505', 'Caisse', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (315,'PCG99-BASE','FINAN', 'XXXXXX', '531', '314', 'Caisse siège social', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (316,'PCG99-BASE','FINAN', 'XXXXXX', '532', '314', 'Caisse succursale (ou usine) A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (317,'PCG99-BASE','FINAN', 'XXXXXX', '533', '314', 'Caisse succursale (ou usine) B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (318,'PCG99-BASE','FINAN', 'XXXXXX', '54','1505', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (319,'PCG99-BASE','FINAN', 'XXXXXX', '58','1505', 'Virements internes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (320,'PCG99-BASE','FINAN', 'XXXXXX', '59','1505', 'Provisions pour dépréciation des comptes financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (321,'PCG99-BASE','FINAN', 'XXXXXX', '590', '320', 'Provisions pour dépréciation des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (322,'PCG99-BASE','EXPENSE','XXXXXX', '60','1506', 'Achats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (323,'PCG99-BASE','EXPENSE','PRODUCT', '601', '322', 'Achats stockés - Matières premières (et fournitures)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (324,'PCG99-BASE','EXPENSE','PRODUCT', '602', '322', 'Achats stockés - Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (325,'PCG99-BASE','EXPENSE','PRODUCT', '603', '322', 'Variations des stocks (approvisionnements et marchandises)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (326,'PCG99-BASE','EXPENSE','SERVICE', '604', '322', 'Achats études et prestation de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (327,'PCG99-BASE','EXPENSE','PRODUCT', '605', '322', 'Achats de matériel, équipements et travaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (328,'PCG99-BASE','EXPENSE','PRODUCT', '606', '322', 'Achats non stockés de matière et fournitures', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (329,'PCG99-BASE','EXPENSE','PRODUCT', '607', '322', 'Achats de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (330,'PCG99-BASE','EXPENSE','XXXXXX', '608', '322', '(Compte réservé, le cas échéant, à la récapitulation des frais accessoires incorporés aux achats)', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (332,'PCG99-BASE','EXPENSE','SERVICE', '61','1506', 'Services extérieurs', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (335,'PCG99-BASE','EXPENSE','XXXXXX', '613', '332', 'Locations', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (343,'PCG99-BASE','EXPENSE','XXXXXX', '621', '342', 'Personnel extérieur à l''entreprise', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (345,'PCG99-BASE','EXPENSE','XXXXXX', '623', '342', 'Publicité, publications, relations publiques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (346,'PCG99-BASE','EXPENSE','XXXXXX', '624', '342', 'Transports de biens et transports collectifs du personnel', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (349,'PCG99-BASE','EXPENSE','XXXXXX', '627', '342', 'Services bancaires et assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (350,'PCG99-BASE','EXPENSE','XXXXXX', '628', '342', 'Divers', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (356,'PCG99-BASE','EXPENSE','XXXXXX', '637', '352', 'Autres impôts, taxes et versements assimilés (autres organismes)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (357,'PCG99-BASE','EXPENSE','XXXXXX', '64','1506', 'Charges de personnel', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (359,'PCG99-BASE','EXPENSE','XXXXXX', '644', '357', 'Rémunération du travail de l''exploitant', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (361,'PCG99-BASE','EXPENSE','XXXXXX', '646', '357', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (362,'PCG99-BASE','EXPENSE','XXXXXX', '647', '357', 'Autres charges sociales', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (363,'PCG99-BASE','EXPENSE','XXXXXX', '648', '357', 'Autres charges de personnel', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (366,'PCG99-BASE','EXPENSE','XXXXXX', '653', '364', 'Jetons de présence', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (368,'PCG99-BASE','EXPENSE','XXXXXX', '655', '364', 'Quote-part de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (369,'PCG99-BASE','EXPENSE','XXXXXX', '658', '364', 'Charges diverses de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (370,'PCG99-BASE','EXPENSE','XXXXXX', '66','1506', 'Charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (371,'PCG99-BASE','EXPENSE','XXXXXX', '661', '370', 'Charges d''intérêts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (372,'PCG99-BASE','EXPENSE','XXXXXX', '664', '370', 'Pertes sur créances liées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (373,'PCG99-BASE','EXPENSE','XXXXXX', '665', '370', 'Escomptes accordés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (374,'PCG99-BASE','EXPENSE','XXXXXX', '666', '370', 'Pertes de change', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (375,'PCG99-BASE','EXPENSE','XXXXXX', '667', '370', 'Charges nettes sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (376,'PCG99-BASE','EXPENSE','XXXXXX', '668', '370', 'Autres charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (377,'PCG99-BASE','EXPENSE','XXXXXX', '67','1506', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (378,'PCG99-BASE','EXPENSE','XXXXXX', '671', '377', 'Charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (380,'PCG99-BASE','EXPENSE','XXXXXX', '675', '377', 'Valeurs comptables des éléments d''actif cédés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (381,'PCG99-BASE','EXPENSE','XXXXXX', '678', '377', 'Autres charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (382,'PCG99-BASE','EXPENSE','XXXXXX', '68','1506', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (383,'PCG99-BASE','EXPENSE','XXXXXX', '681', '382', 'Dotations aux amortissements et aux provisions - Charges d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (384,'PCG99-BASE','EXPENSE','XXXXXX', '686', '382', 'Dotations aux amortissements et aux provisions - Charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (385,'PCG99-BASE','EXPENSE','XXXXXX', '687', '382', 'Dotations aux amortissements et aux provisions - Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (386,'PCG99-BASE','EXPENSE','XXXXXX', '69','1506', 'Participation des salariés - impôts sur les bénéfices et assimiles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (387,'PCG99-BASE','EXPENSE','XXXXXX', '691', '386', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (388,'PCG99-BASE','EXPENSE','XXXXXX', '695', '386', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (389,'PCG99-BASE','EXPENSE','XXXXXX', '696', '386', 'Suppléments d''impôt sur les sociétés liés aux distributions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (390,'PCG99-BASE','EXPENSE','XXXXXX', '697', '386', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (391,'PCG99-BASE','EXPENSE','XXXXXX', '698', '386', 'Intégration fiscale', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (392,'PCG99-BASE','EXPENSE','XXXXXX', '699', '386', 'Produits - Reports en arrière des déficits', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (394,'PCG99-BASE','INCOME', 'PRODUCT', '701', '393', 'Ventes de produits finis', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (395,'PCG99-BASE','INCOME', 'PRODUCT', '702', '393', 'Ventes de produits intermédiaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (396,'PCG99-BASE','INCOME', 'PRODUCT', '703', '393', 'Ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (397,'PCG99-BASE','INCOME', 'SERVICE', '704', '393', 'Travaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (398,'PCG99-BASE','INCOME', 'SERVICE', '705', '393', 'Etudes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (399,'PCG99-BASE','INCOME', 'SERVICE', '706', '393', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (400,'PCG99-BASE','INCOME', 'PRODUCT', '707', '393', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (401,'PCG99-BASE','INCOME', 'PRODUCT', '708', '393', 'Produits des activités annexes', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (403,'PCG99-BASE','INCOME', 'XXXXXX', '71','1507', 'Production stockée (ou déstockage)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (404,'PCG99-BASE','INCOME', 'XXXXXX', '713', '403', 'Variation des stocks (en-cours de production, produits)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (405,'PCG99-BASE','INCOME', 'XXXXXX', '72','1507', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (406,'PCG99-BASE','INCOME', 'XXXXXX', '721', '405', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (407,'PCG99-BASE','INCOME', 'XXXXXX', '722', '405', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (408,'PCG99-BASE','INCOME', 'XXXXXX', '74','1507', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (409,'PCG99-BASE','INCOME', 'XXXXXX', '75','1507', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (411,'PCG99-BASE','INCOME', 'XXXXXX', '752', '409', 'Revenus des immeubles non affectés à des activités professionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (412,'PCG99-BASE','INCOME', 'XXXXXX', '753', '409', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (413,'PCG99-BASE','INCOME', 'XXXXXX', '754', '409', 'Ristournes perçues des coopératives (provenant des excédents)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (414,'PCG99-BASE','INCOME', 'XXXXXX', '755', '409', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (415,'PCG99-BASE','INCOME', 'XXXXXX', '758', '409', 'Produits divers de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (416,'PCG99-BASE','INCOME', 'FIN', '76','1507', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (417,'PCG99-BASE','INCOME', 'XXXXXX', '761', '416', 'Produits de participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (418,'PCG99-BASE','INCOME', 'XXXXXX', '762', '416', 'Produits des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (419,'PCG99-BASE','INCOME', 'XXXXXX', '763', '416', 'Revenus des autres créances', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (420,'PCG99-BASE','INCOME', 'XXXXXX', '764', '416', 'Revenus des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (421,'PCG99-BASE','INCOME', 'XXXXXX', '765', '416', 'Escomptes obtenus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (422,'PCG99-BASE','INCOME', 'XXXXXX', '766', '416', 'Gains de change', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (423,'PCG99-BASE','INCOME', 'XXXXXX', '767', '416', 'Produits nets sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (424,'PCG99-BASE','INCOME', 'FIN', '768', '416', 'Autres produits financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (425,'PCG99-BASE','INCOME', 'XXXXXX', '77','1507', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (426,'PCG99-BASE','INCOME', 'XXXXXX', '771', '425', 'Produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (428,'PCG99-BASE','INCOME', 'XXXXXX', '775', '425', 'Produits des cessions d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (430,'PCG99-BASE','INCOME', 'XXXXXX', '778', '425', 'Autres produits exceptionnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (431,'PCG99-BASE','INCOME', 'XXXXXX', '78','1507', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (433,'PCG99-BASE','INCOME', 'XXXXXX', '786', '431', 'Reprises sur provisions pour risques (à inscrire dans les produits financiers)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (434,'PCG99-BASE','INCOME', 'XXXXXX', '787', '431', 'Reprises sur provisions (à inscrire dans les produits exceptionnels)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (435,'PCG99-BASE','INCOME', 'XXXXXX', '79','1507', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (436,'PCG99-BASE','INCOME', 'XXXXXX', '791', '435', 'Transferts de charges d''exploitation ', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (437,'PCG99-BASE','INCOME', 'XXXXXX', '796', '435', 'Transferts de charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (438,'PCG99-BASE','INCOME', 'XXXXXX', '797', '435', 'Transferts de charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1503,'PCG99-BASE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1504,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1505,'PCG99-BASE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1506,'PCG99-BASE','EXPENSE', 'XXXXXX', '6', '0', 'Charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1507,'PCG99-BASE','INCOME', 'XXXXXX', '7', '0', 'Produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1503,'PCG99-BASE','STOCK', 'XXXXXX', '3', '0', 'Stock et commandes en cours d''exécution', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1504,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '4', '0', 'Créances et dettes à un an au plus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1505,'PCG99-BASE','FINAN', 'XXXXXX', '5', '0', 'Placement de trésorerie et de valeurs disponibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1506,'PCG99-BASE','EXPENSE', 'XXXXXX', '6', '0', 'Charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (1507,'PCG99-BASE','INCOME', 'XXXXXX', '7', '0', 'Produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 103,'PCG99-BASE','CAPIT', 'XXXXXX', '10','1501', 'Capital et réserves', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 104,'PCG99-BASE','CAPIT', 'CAPITAL', '101', '103', 'Capital', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 105,'PCG99-BASE','CAPIT', 'XXXXXX', '104', '103', 'Primes liées au capital social', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 106,'PCG99-BASE','CAPIT', 'XXXXXX', '105', '103', 'Ecarts de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 107,'PCG99-BASE','CAPIT', 'XXXXXX', '106', '103', 'Réserves', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 108,'PCG99-BASE','CAPIT', 'XXXXXX', '107', '103', 'Ecart d''equivalence', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 109,'PCG99-BASE','CAPIT', 'XXXXXX', '108', '103', 'Compte de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 110,'PCG99-BASE','CAPIT', 'XXXXXX', '109', '103', 'Actionnaires : capital souscrit - non appelé', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 111,'PCG99-BASE','CAPIT', 'XXXXXX', '11','1501', 'Report à nouveau (solde créditeur ou débiteur)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 112,'PCG99-BASE','CAPIT', 'XXXXXX', '110', '111', 'Report à nouveau (solde créditeur)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 113,'PCG99-BASE','CAPIT', 'XXXXXX', '119', '111', 'Report à nouveau (solde débiteur)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 114,'PCG99-BASE','CAPIT', 'XXXXXX', '12','1501', 'Résultat de l''exercice (bénéfice ou perte)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 115,'PCG99-BASE','CAPIT', 'XXXXXX', '120', '114', 'Résultat de l''exercice (bénéfice)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 116,'PCG99-BASE','CAPIT', 'XXXXXX', '129', '114', 'Résultat de l''exercice (perte)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 117,'PCG99-BASE','CAPIT', 'XXXXXX', '13','1501', 'Subventions d''investissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 118,'PCG99-BASE','CAPIT', 'XXXXXX', '131', '117', 'Subventions d''équipement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 119,'PCG99-BASE','CAPIT', 'XXXXXX', '138', '117', 'Autres subventions d''investissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 120,'PCG99-BASE','CAPIT', 'XXXXXX', '139', '117', 'Subventions d''investissement inscrites au compte de résultat', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 121,'PCG99-BASE','CAPIT', 'XXXXXX', '14','1501', 'Provisions réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 122,'PCG99-BASE','CAPIT', 'XXXXXX', '142', '121', 'Provisions réglementées relatives aux immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 123,'PCG99-BASE','CAPIT', 'XXXXXX', '143', '121', 'Provisions réglementées relatives aux stocks', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 124,'PCG99-BASE','CAPIT', 'XXXXXX', '144', '121', 'Provisions réglementées relatives aux autres éléments de l''actif', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 125,'PCG99-BASE','CAPIT', 'XXXXXX', '145', '121', 'Amortissements dérogatoires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 126,'PCG99-BASE','CAPIT', 'XXXXXX', '146', '121', 'Provision spéciale de réévaluation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 127,'PCG99-BASE','CAPIT', 'XXXXXX', '147', '121', 'Plus-values réinvesties', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 128,'PCG99-BASE','CAPIT', 'XXXXXX', '148', '121', 'Autres provisions réglementées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 129,'PCG99-BASE','CAPIT', 'XXXXXX', '15','1501', 'Provisions pour risques et charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 130,'PCG99-BASE','CAPIT', 'XXXXXX', '151', '129', 'Provisions pour risques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 131,'PCG99-BASE','CAPIT', 'XXXXXX', '153', '129', 'Provisions pour pensions et obligations similaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 132,'PCG99-BASE','CAPIT', 'XXXXXX', '154', '129', 'Provisions pour restructurations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 133,'PCG99-BASE','CAPIT', 'XXXXXX', '155', '129', 'Provisions pour impôts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 134,'PCG99-BASE','CAPIT', 'XXXXXX', '156', '129', 'Provisions pour renouvellement des immobilisations (entreprises concessionnaires)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 135,'PCG99-BASE','CAPIT', 'XXXXXX', '157', '129', 'Provisions pour charges à répartir sur plusieurs exercices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 136,'PCG99-BASE','CAPIT', 'XXXXXX', '158', '129', 'Autres provisions pour charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 137,'PCG99-BASE','CAPIT', 'XXXXXX', '16','1501', 'Emprunts et dettes assimilees', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 138,'PCG99-BASE','CAPIT', 'XXXXXX', '161', '137', 'Emprunts obligataires convertibles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 139,'PCG99-BASE','CAPIT', 'XXXXXX', '163', '137', 'Autres emprunts obligataires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 140,'PCG99-BASE','CAPIT', 'XXXXXX', '164', '137', 'Emprunts auprès des établissements de crédit', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 141,'PCG99-BASE','CAPIT', 'XXXXXX', '165', '137', 'Dépôts et cautionnements reçus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 142,'PCG99-BASE','CAPIT', 'XXXXXX', '166', '137', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 143,'PCG99-BASE','CAPIT', 'XXXXXX', '167', '137', 'Emprunts et dettes assortis de conditions particulières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 144,'PCG99-BASE','CAPIT', 'XXXXXX', '168', '137', 'Autres emprunts et dettes assimilées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 145,'PCG99-BASE','CAPIT', 'XXXXXX', '169', '137', 'Primes de remboursement des obligations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 146,'PCG99-BASE','CAPIT', 'XXXXXX', '17','1501', 'Dettes rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 147,'PCG99-BASE','CAPIT', 'XXXXXX', '171', '146', 'Dettes rattachées à des participations (groupe)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 148,'PCG99-BASE','CAPIT', 'XXXXXX', '174', '146', 'Dettes rattachées à des participations (hors groupe)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 149,'PCG99-BASE','CAPIT', 'XXXXXX', '178', '146', 'Dettes rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 150,'PCG99-BASE','CAPIT', 'XXXXXX', '18','1501', 'Comptes de liaison des établissements et sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 151,'PCG99-BASE','CAPIT', 'XXXXXX', '181', '150', 'Comptes de liaison des établissements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 152,'PCG99-BASE','CAPIT', 'XXXXXX', '186', '150', 'Biens et prestations de services échangés entre établissements (charges)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 153,'PCG99-BASE','CAPIT', 'XXXXXX', '187', '150', 'Biens et prestations de services échangés entre établissements (produits)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 154,'PCG99-BASE','CAPIT', 'XXXXXX', '188', '150', 'Comptes de liaison des sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 155,'PCG99-BASE','IMMO', 'XXXXXX', '20','1502', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 156,'PCG99-BASE','IMMO', 'XXXXXX', '201', '155', 'Frais d''établissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 157,'PCG99-BASE','IMMO', 'XXXXXX', '203', '155', 'Frais de recherche et de développement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 159,'PCG99-BASE','IMMO', 'XXXXXX', '206', '155', 'Droit au bail', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 160,'PCG99-BASE','IMMO', 'XXXXXX', '207', '155', 'Fonds commercial', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 161,'PCG99-BASE','IMMO', 'XXXXXX', '208', '155', 'Autres immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 162,'PCG99-BASE','IMMO', 'XXXXXX', '21','1502', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 163,'PCG99-BASE','IMMO', 'XXXXXX', '211', '162', 'Terrains', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 164,'PCG99-BASE','IMMO', 'XXXXXX', '212', '162', 'Agencements et aménagements de terrains', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 165,'PCG99-BASE','IMMO', 'XXXXXX', '213', '162', 'Constructions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 166,'PCG99-BASE','IMMO', 'XXXXXX', '214', '162', 'Constructions sur sol d''autrui', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 167,'PCG99-BASE','IMMO', 'XXXXXX', '215', '162', 'Installations techniques, matériels et outillage industriels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 168,'PCG99-BASE','IMMO', 'XXXXXX', '218', '162', 'Autres immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 169,'PCG99-BASE','IMMO', 'XXXXXX', '22','1502', 'Immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 170,'PCG99-BASE','IMMO', 'XXXXXX', '23','1502', 'Immobilisations en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 171,'PCG99-BASE','IMMO', 'XXXXXX', '231', '170', 'Immobilisations corporelles en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 172,'PCG99-BASE','IMMO', 'XXXXXX', '232', '170', 'Immobilisations incorporelles en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 173,'PCG99-BASE','IMMO', 'XXXXXX', '237', '170', 'Avances et acomptes versés sur immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 174,'PCG99-BASE','IMMO', 'XXXXXX', '238', '170', 'Avances et acomptes versés sur commandes d''immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 175,'PCG99-BASE','IMMO', 'XXXXXX', '25','1502', 'Parts dans des entreprises liées et créances sur des entreprises liées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 176,'PCG99-BASE','IMMO', 'XXXXXX', '26','1502', 'Participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 177,'PCG99-BASE','IMMO', 'XXXXXX', '261', '176', 'Titres de participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 178,'PCG99-BASE','IMMO', 'XXXXXX', '266', '176', 'Autres formes de participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 179,'PCG99-BASE','IMMO', 'XXXXXX', '267', '176', 'Créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 180,'PCG99-BASE','IMMO', 'XXXXXX', '268', '176', 'Créances rattachées à des sociétés en participation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 181,'PCG99-BASE','IMMO', 'XXXXXX', '269', '176', 'Versements restant à effectuer sur titres de participation non libérés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 182,'PCG99-BASE','IMMO', 'XXXXXX', '27','1502', 'Autres immobilisations financieres', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 184,'PCG99-BASE','IMMO', 'XXXXXX', '272', '183', 'Titres immobilisés (droit de créance)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 185,'PCG99-BASE','IMMO', 'XXXXXX', '273', '183', 'Titres immobilisés de l''activité de portefeuille', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 186,'PCG99-BASE','IMMO', 'XXXXXX', '274', '183', 'Prêts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 187,'PCG99-BASE','IMMO', 'XXXXXX', '275', '183', 'Dépôts et cautionnements versés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 188,'PCG99-BASE','IMMO', 'XXXXXX', '276', '183', 'Autres créances immobilisées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 189,'PCG99-BASE','IMMO', 'XXXXXX', '277', '183', '(Actions propres ou parts propres)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 190,'PCG99-BASE','IMMO', 'XXXXXX', '279', '183', 'Versements restant à effectuer sur titres immobilisés non libérés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 191,'PCG99-BASE','IMMO', 'XXXXXX', '28','1502', 'Amortissements des immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 192,'PCG99-BASE','IMMO', 'XXXXXX', '280', '191', 'Amortissements des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 193,'PCG99-BASE','IMMO', 'XXXXXX', '281', '191', 'Amortissements des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 194,'PCG99-BASE','IMMO', 'XXXXXX', '282', '191', 'Amortissements des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 195,'PCG99-BASE','IMMO', 'XXXXXX', '29','1502', 'Dépréciations des immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 196,'PCG99-BASE','IMMO', 'XXXXXX', '290', '195', 'Dépréciations des immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 197,'PCG99-BASE','IMMO', 'XXXXXX', '291', '195', 'Dépréciations des immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 198,'PCG99-BASE','IMMO', 'XXXXXX', '292', '195', 'Dépréciations des immobilisations mises en concession', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 199,'PCG99-BASE','IMMO', 'XXXXXX', '293', '195', 'Dépréciations des immobilisations en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 200,'PCG99-BASE','IMMO', 'XXXXXX', '296', '195', 'Provisions pour dépréciation des participations et créances rattachées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 201,'PCG99-BASE','IMMO', 'XXXXXX', '297', '195', 'Provisions pour dépréciation des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 202,'PCG99-BASE','STOCK', 'XXXXXX', '31','1503', 'Matières premières (et fournitures)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 203,'PCG99-BASE','STOCK', 'XXXXXX', '311', '202', 'Matières (ou groupe) A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 204,'PCG99-BASE','STOCK', 'XXXXXX', '312', '202', 'Matières (ou groupe) B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 205,'PCG99-BASE','STOCK', 'XXXXXX', '317', '202', 'Fournitures A, B, C,', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 206,'PCG99-BASE','STOCK', 'XXXXXX', '32','1503', 'Autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 207,'PCG99-BASE','STOCK', 'XXXXXX', '321', '206', 'Matières consommables', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 208,'PCG99-BASE','STOCK', 'XXXXXX', '322', '206', 'Fournitures consommables', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 209,'PCG99-BASE','STOCK', 'XXXXXX', '326', '206', 'Emballages', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 210,'PCG99-BASE','STOCK', 'XXXXXX', '33','1503', 'En-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 211,'PCG99-BASE','STOCK', 'XXXXXX', '331', '210', 'Produits en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 212,'PCG99-BASE','STOCK', 'XXXXXX', '335', '210', 'Travaux en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 213,'PCG99-BASE','STOCK', 'XXXXXX', '34','1503', 'En-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 214,'PCG99-BASE','STOCK', 'XXXXXX', '341', '213', 'Etudes en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 215,'PCG99-BASE','STOCK', 'XXXXXX', '345', '213', 'Prestations de services en cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 216,'PCG99-BASE','STOCK', 'XXXXXX', '35','1503', 'Stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 217,'PCG99-BASE','STOCK', 'XXXXXX', '351', '216', 'Produits intermédiaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 218,'PCG99-BASE','STOCK', 'XXXXXX', '355', '216', 'Produits finis', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 219,'PCG99-BASE','STOCK', 'XXXXXX', '358', '216', 'Produits résiduels (ou matières de récupération)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 220,'PCG99-BASE','STOCK', 'XXXXXX', '37','1503', 'Stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 221,'PCG99-BASE','STOCK', 'XXXXXX', '371', '220', 'Marchandises (ou groupe) A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 222,'PCG99-BASE','STOCK', 'XXXXXX', '372', '220', 'Marchandises (ou groupe) B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 223,'PCG99-BASE','STOCK', 'XXXXXX', '39','1503', 'Provisions pour dépréciation des stocks et en-cours', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 224,'PCG99-BASE','STOCK', 'XXXXXX', '391', '223', 'Provisions pour dépréciation des matières premières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 225,'PCG99-BASE','STOCK', 'XXXXXX', '392', '223', 'Provisions pour dépréciation des autres approvisionnements', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 226,'PCG99-BASE','STOCK', 'XXXXXX', '393', '223', 'Provisions pour dépréciation des en-cours de production de biens', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 227,'PCG99-BASE','STOCK', 'XXXXXX', '394', '223', 'Provisions pour dépréciation des en-cours de production de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 228,'PCG99-BASE','STOCK', 'XXXXXX', '395', '223', 'Provisions pour dépréciation des stocks de produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 229,'PCG99-BASE','STOCK', 'XXXXXX', '397', '223', 'Provisions pour dépréciation des stocks de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 230,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '40','1504', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 231,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '400', '230', 'Fournisseurs et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 232,'PCG99-BASE','THIRDPARTY', 'SUPPLIER','401', '230', 'Fournisseurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 233,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '403', '230', 'Fournisseurs - Effets à payer', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 234,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '404', '230', 'Fournisseurs d''immobilisations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 235,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '405', '230', 'Fournisseurs d''immobilisations - Effets à payer', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 236,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '408', '230', 'Fournisseurs - Factures non parvenues', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 237,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '409', '230', 'Fournisseurs débiteurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 238,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '41','1504', 'Clients et comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 239,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '410', '238', 'Clients et Comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 240,'PCG99-BASE','THIRDPARTY', 'CUSTOMER','411', '238', 'Clients', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 241,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '413', '238', 'Clients - Effets à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 242,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '416', '238', 'Clients douteux ou litigieux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 243,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '418', '238', 'Clients - Produits non encore facturés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 244,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '419', '238', 'Clients créditeurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 245,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '42','1504', 'Personnel et comptes rattachés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 246,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '421', '245', 'Personnel - Rémunérations dues', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 247,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '422', '245', 'Comités d''entreprises, d''établissement, ...', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 248,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '424', '245', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 249,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '425', '245', 'Personnel - Avances et acomptes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 250,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '426', '245', 'Personnel - Dépôts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 251,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '427', '245', 'Personnel - Oppositions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 252,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '428', '245', 'Personnel - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 253,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '43','1504', 'Sécurité sociale et autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 254,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '431', '253', 'Sécurité sociale', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 255,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '437', '253', 'Autres organismes sociaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 256,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '438', '253', 'Organismes sociaux - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 257,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '44','1504', 'État et autres collectivités publiques', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 259,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '442', '257', 'Etat - Impôts et taxes recouvrables sur des tiers', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 261,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '444', '257', 'Etat - Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 262,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '445', '257', 'Etat - Taxes sur le chiffre d''affaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 263,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '446', '257', 'Obligations cautionnées', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 265,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '448', '257', 'Etat - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 266,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '449', '257', 'Quotas d''émission à restituer à l''Etat', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 267,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '45','1504', 'Groupe et associes', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 276,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '465', '273', 'Créances sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 277,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '467', '273', 'Autres comptes débiteurs ou créditeurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 278,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '468', '273', 'Divers - Charges à payer et produits à recevoir', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 279,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '47','1504', 'Comptes transitoires ou d''attente', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 283,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '478', '279', 'Autres comptes transitoires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 284,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '48','1504', 'Comptes de régularisation', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 288,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '488', '284', 'Comptes de répartition périodique des charges et des produits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 289,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '489', '284', 'Quotas d''émission alloués par l''Etat', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 290,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '49','1504', 'Provisions pour dépréciation des comptes de tiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 291,'PCG99-BASE','THIRDPARTY', 'XXXXXX', '491', '290', 'Provisions pour dépréciation des comptes de clients', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 298,'PCG99-BASE','FINAN', 'XXXXXX', '504', '294', 'Autres titres conférant un droit de propriété', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 299,'PCG99-BASE','FINAN', 'XXXXXX', '505', '294', 'Obligations et bons émis par la société et rachetés par elle', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 302,'PCG99-BASE','FINAN', 'XXXXXX', '508', '294', 'Autres valeurs mobilières de placement et autres créances assimilées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 303,'PCG99-BASE','FINAN', 'XXXXXX', '509', '294', 'Versements restant à effectuer sur valeurs mobilières de placement non libérées', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 304,'PCG99-BASE','FINAN', 'XXXXXX', '51','1505', 'Banques, établissements financiers et assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 305,'PCG99-BASE','FINAN', 'XXXXXX', '511', '304', 'Valeurs à l''encaissement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 306,'PCG99-BASE','FINAN', 'BANK', '512', '304', 'Banques', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 307,'PCG99-BASE','FINAN', 'XXXXXX', '514', '304', 'Chèques postaux', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 309,'PCG99-BASE','FINAN', 'XXXXXX', '516', '304', 'Sociétés de bourse', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 316,'PCG99-BASE','FINAN', 'XXXXXX', '532', '314', 'Caisse succursale (ou usine) A', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 317,'PCG99-BASE','FINAN', 'XXXXXX', '533', '314', 'Caisse succursale (ou usine) B', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 318,'PCG99-BASE','FINAN', 'XXXXXX', '54','1505', 'Régies d''avance et accréditifs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 319,'PCG99-BASE','FINAN', 'XXXXXX', '58','1505', 'Virements internes', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 331,'PCG99-BASE','EXPENSE','XXXXXX', '609', '322', 'Rabais, remises et ristournes obtenus sur achats', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 335,'PCG99-BASE','EXPENSE','XXXXXX', '613', '332', 'Locations', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 338,'PCG99-BASE','EXPENSE','XXXXXX', '616', '332', 'Primes d''assurances', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 345,'PCG99-BASE','EXPENSE','XXXXXX', '623', '342', 'Publicité, publications, relations publiques', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 347,'PCG99-BASE','EXPENSE','XXXXXX', '625', '342', 'Déplacements, missions et réceptions', 1);
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INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 349,'PCG99-BASE','EXPENSE','XXXXXX', '627', '342', 'Services bancaires et assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 350,'PCG99-BASE','EXPENSE','XXXXXX', '628', '342', 'Divers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 351,'PCG99-BASE','EXPENSE','XXXXXX', '629', '342', 'Rabais, remises et ristournes obtenus sur autres services extérieurs', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 352,'PCG99-BASE','EXPENSE','XXXXXX', '63','1506', 'Impôts, taxes et versements assimilés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 353,'PCG99-BASE','EXPENSE','XXXXXX', '631', '352', 'Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 354,'PCG99-BASE','EXPENSE','XXXXXX', '633', '352', 'Impôts, taxes et versements assimilés sur rémunérations (autres organismes)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 355,'PCG99-BASE','EXPENSE','XXXXXX', '635', '352', 'Autres impôts, taxes et versements assimilés (administrations des impôts)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 356,'PCG99-BASE','EXPENSE','XXXXXX', '637', '352', 'Autres impôts, taxes et versements assimilés (autres organismes)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 357,'PCG99-BASE','EXPENSE','XXXXXX', '64','1506', 'Charges de personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 358,'PCG99-BASE','EXPENSE','XXXXXX', '641', '357', 'Rémunérations du personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 359,'PCG99-BASE','EXPENSE','XXXXXX', '644', '357', 'Rémunération du travail de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 360,'PCG99-BASE','EXPENSE','SOCIAL', '645', '357', 'Charges de sécurité sociale et de prévoyance', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 361,'PCG99-BASE','EXPENSE','XXXXXX', '646', '357', 'Cotisations sociales personnelles de l''exploitant', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 362,'PCG99-BASE','EXPENSE','XXXXXX', '647', '357', 'Autres charges sociales', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 363,'PCG99-BASE','EXPENSE','XXXXXX', '648', '357', 'Autres charges de personnel', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 364,'PCG99-BASE','EXPENSE','XXXXXX', '65','1506', 'Autres charges de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 366,'PCG99-BASE','EXPENSE','XXXXXX', '653', '364', 'Jetons de présence', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 367,'PCG99-BASE','EXPENSE','XXXXXX', '654', '364', 'Pertes sur créances irrécouvrables', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 368,'PCG99-BASE','EXPENSE','XXXXXX', '655', '364', 'Quote-part de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 369,'PCG99-BASE','EXPENSE','XXXXXX', '658', '364', 'Charges diverses de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 370,'PCG99-BASE','EXPENSE','XXXXXX', '66','1506', 'Charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 371,'PCG99-BASE','EXPENSE','XXXXXX', '661', '370', 'Charges d''intérêts', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 372,'PCG99-BASE','EXPENSE','XXXXXX', '664', '370', 'Pertes sur créances liées à des participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 373,'PCG99-BASE','EXPENSE','XXXXXX', '665', '370', 'Escomptes accordés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 374,'PCG99-BASE','EXPENSE','XXXXXX', '666', '370', 'Pertes de change', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 375,'PCG99-BASE','EXPENSE','XXXXXX', '667', '370', 'Charges nettes sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 376,'PCG99-BASE','EXPENSE','XXXXXX', '668', '370', 'Autres charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 377,'PCG99-BASE','EXPENSE','XXXXXX', '67','1506', 'Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 378,'PCG99-BASE','EXPENSE','XXXXXX', '671', '377', 'Charges exceptionnelles sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 380,'PCG99-BASE','EXPENSE','XXXXXX', '675', '377', 'Valeurs comptables des éléments d''actif cédés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 381,'PCG99-BASE','EXPENSE','XXXXXX', '678', '377', 'Autres charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 382,'PCG99-BASE','EXPENSE','XXXXXX', '68','1506', 'Dotations aux amortissements et aux provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 383,'PCG99-BASE','EXPENSE','XXXXXX', '681', '382', 'Dotations aux amortissements et aux provisions - Charges d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 384,'PCG99-BASE','EXPENSE','XXXXXX', '686', '382', 'Dotations aux amortissements et aux provisions - Charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 385,'PCG99-BASE','EXPENSE','XXXXXX', '687', '382', 'Dotations aux amortissements et aux provisions - Charges exceptionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 386,'PCG99-BASE','EXPENSE','XXXXXX', '69','1506', 'Participation des salariés - impôts sur les bénéfices et assimiles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 387,'PCG99-BASE','EXPENSE','XXXXXX', '691', '386', 'Participation des salariés aux résultats', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 388,'PCG99-BASE','EXPENSE','XXXXXX', '695', '386', 'Impôts sur les bénéfices', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 389,'PCG99-BASE','EXPENSE','XXXXXX', '696', '386', 'Suppléments d''impôt sur les sociétés liés aux distributions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 390,'PCG99-BASE','EXPENSE','XXXXXX', '697', '386', 'Imposition forfaitaire annuelle des sociétés', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 391,'PCG99-BASE','EXPENSE','XXXXXX', '698', '386', 'Intégration fiscale', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 392,'PCG99-BASE','EXPENSE','XXXXXX', '699', '386', 'Produits - Reports en arrière des déficits', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 393,'PCG99-BASE','INCOME', 'XXXXXX', '70','1507', 'Ventes de produits fabriqués, prestations de services, marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 394,'PCG99-BASE','INCOME', 'PRODUCT', '701', '393', 'Ventes de produits finis', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 395,'PCG99-BASE','INCOME', 'PRODUCT', '702', '393', 'Ventes de produits intermédiaires', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 396,'PCG99-BASE','INCOME', 'PRODUCT', '703', '393', 'Ventes de produits résiduels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 397,'PCG99-BASE','INCOME', 'SERVICE', '704', '393', 'Travaux', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 398,'PCG99-BASE','INCOME', 'SERVICE', '705', '393', 'Etudes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 399,'PCG99-BASE','INCOME', 'SERVICE', '706', '393', 'Prestations de services', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 400,'PCG99-BASE','INCOME', 'PRODUCT', '707', '393', 'Ventes de marchandises', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 401,'PCG99-BASE','INCOME', 'PRODUCT', '708', '393', 'Produits des activités annexes', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 402,'PCG99-BASE','INCOME', 'XXXXXX', '709', '393', 'Rabais, remises et ristournes accordés par l''entreprise', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 403,'PCG99-BASE','INCOME', 'XXXXXX', '71','1507', 'Production stockée (ou déstockage)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 404,'PCG99-BASE','INCOME', 'XXXXXX', '713', '403', 'Variation des stocks (en-cours de production, produits)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 405,'PCG99-BASE','INCOME', 'XXXXXX', '72','1507', 'Production immobilisée', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 406,'PCG99-BASE','INCOME', 'XXXXXX', '721', '405', 'Immobilisations incorporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 407,'PCG99-BASE','INCOME', 'XXXXXX', '722', '405', 'Immobilisations corporelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 408,'PCG99-BASE','INCOME', 'XXXXXX', '74','1507', 'Subventions d''exploitation', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 409,'PCG99-BASE','INCOME', 'XXXXXX', '75','1507', 'Autres produits de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 411,'PCG99-BASE','INCOME', 'XXXXXX', '752', '409', 'Revenus des immeubles non affectés à des activités professionnelles', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 412,'PCG99-BASE','INCOME', 'XXXXXX', '753', '409', 'Jetons de présence et rémunérations d''administrateurs, gérants,...', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 413,'PCG99-BASE','INCOME', 'XXXXXX', '754', '409', 'Ristournes perçues des coopératives (provenant des excédents)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 414,'PCG99-BASE','INCOME', 'XXXXXX', '755', '409', 'Quotes-parts de résultat sur opérations faites en commun', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 415,'PCG99-BASE','INCOME', 'XXXXXX', '758', '409', 'Produits divers de gestion courante', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 416,'PCG99-BASE','INCOME', 'FIN', '76','1507', 'Produits financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 417,'PCG99-BASE','INCOME', 'XXXXXX', '761', '416', 'Produits de participations', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 418,'PCG99-BASE','INCOME', 'XXXXXX', '762', '416', 'Produits des autres immobilisations financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 419,'PCG99-BASE','INCOME', 'XXXXXX', '763', '416', 'Revenus des autres créances', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 420,'PCG99-BASE','INCOME', 'XXXXXX', '764', '416', 'Revenus des valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 421,'PCG99-BASE','INCOME', 'XXXXXX', '765', '416', 'Escomptes obtenus', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 422,'PCG99-BASE','INCOME', 'XXXXXX', '766', '416', 'Gains de change', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 423,'PCG99-BASE','INCOME', 'XXXXXX', '767', '416', 'Produits nets sur cessions de valeurs mobilières de placement', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 424,'PCG99-BASE','INCOME', 'FIN', '768', '416', 'Autres produits financiers', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 425,'PCG99-BASE','INCOME', 'XXXXXX', '77','1507', 'Produits exceptionnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 426,'PCG99-BASE','INCOME', 'XXXXXX', '771', '425', 'Produits exceptionnels sur opérations de gestion', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 428,'PCG99-BASE','INCOME', 'XXXXXX', '775', '425', 'Produits des cessions d''éléments d''actif', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 430,'PCG99-BASE','INCOME', 'XXXXXX', '778', '425', 'Autres produits exceptionnels', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 431,'PCG99-BASE','INCOME', 'XXXXXX', '78','1507', 'Reprises sur amortissements et provisions', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 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 (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 433,'PCG99-BASE','INCOME', 'XXXXXX', '786', '431', 'Reprises sur provisions pour risques (à inscrire dans les produits financiers)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 434,'PCG99-BASE','INCOME', 'XXXXXX', '787', '431', 'Reprises sur provisions (à inscrire dans les produits exceptionnels)', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 435,'PCG99-BASE','INCOME', 'XXXXXX', '79','1507', 'Transferts de charges', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 436,'PCG99-BASE','INCOME', 'XXXXXX', '791', '435', 'Transferts de charges d''exploitation ', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 437,'PCG99-BASE','INCOME', 'XXXXXX', '796', '435', 'Transferts de charges financières', 1);
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES ( 438,'PCG99-BASE','INCOME', 'XXXXXX', '797', '435', 'Transferts de charges exceptionnelles', 1);

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htdocs/install/mysql/data/llx_accounting_account_ga.sql
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htdocs/install/mysql/data/llx_accounting_account_gb.sql
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@ -21,7 +21,8 @@
--
--
-- Descriptif des plans comptables UK ENG-BASE id 7xxxx
-- Descriptif des plans comptables UK ENG-BASE
-- ID 70000 - 79999
--
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (71501, 'ENG-BASE', 'CAPIT', 'XXXXXX', '1', '0', 'Equity, provisions for liabilities and charges and liabilities at more than one year', 1);

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htdocs/install/mysql/data/llx_accounting_account_gq.sql
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htdocs/install/mysql/data/llx_accounting_account_km.sql
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htdocs/install/mysql/data/llx_accounting_account_lu.sql
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@ -1,5 +1,6 @@
--
-- Descriptif plan comptable LU PCN
-- ID 11000 - 12999
--
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (11000,'PCN-LUXEMBURG','CAPIT','XXXXXX','1','','Capital ou dotation des succursales et comptes de l''exploitant','1');
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (11001,'PCN-LUXEMBURG','CAPIT','XXXXXX','101',11000,'Capital souscrit (Sociétés de capitaux - Montant total)','1');

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htdocs/install/mysql/data/llx_accounting_account_ma.sql
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--
-- Descriptif plan comptable fr_MA PCG
-- ID 7000 - 7999
--
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (7000,'PCG','CAPIT','XXXXXX','1','','Comptes de Financement Permanent','1');
INSERT INTO llx_accounting_account (rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (7001,'PCG','CAPIT','XXXXXX','11',7000,'Capitaux Propres','1');

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htdocs/install/mysql/data/llx_accounting_account_ml.sql
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htdocs/install/mysql/data/llx_accounting_account_ne.sql
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htdocs/install/mysql/data/llx_accounting_account_sn.sql
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htdocs/install/mysql/data/llx_accounting_account_td.sql
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htdocs/install/mysql/data/llx_accounting_account_tg.sql
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htdocs/install/mysql/data/llx_accounting_account_tn.sql
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@ -1,5 +1,6 @@
--
-- Descriptif plan comptable TN PCT
-- ID 9000 - 9999
--
INSERT INTO llx_accounting_account(rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active) VALUES (9000,'PCT','CAPIT','XXXXXX','1','','Comptes de Financement Permanent','1');