-- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
-- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
-- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
-- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
-- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
-- Copyright (C) 2005-2009 Regis Houssin        <regis@dolibarr.fr>
-- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 2 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program; if not, write to the Free Software
-- Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA 02111-1307, USA.
--
-- $Id$
--

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

--
-- Descriptif des plans comptables FR PCG99-ABREGE
--

delete from llx_accountingaccount;
delete from llx_accountingsystem;

insert into llx_accountingsystem (pcg_version, fk_pays, label, datec, fk_author, active) VALUES ('PCG99-ABREGE', 1, 'The simple accountancy french plan', CURRENT_DATE, null, 0);

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